National Tax College

Training System for Japan's Tax Officials

Research Course (15 months)

This course is for tax officials selected from among those who have finished Advanced Course (1 year) or Advanced Course (7 months) and others.



To help trainees absorb highly specialized theories and knowledge on taxation through research activities


Trainees conduct independent research on either theories on taxation or issues in tax administration under the guidance of NTC professors in the Research Department, university professors, and duty advisors from the National Tax Agency. Trainees summarize their research results in a thesis. In addition, they audit classes at universities and graduate schools or enroll in master's program to support their research.

  • University or Graduate School for Auditing
    Faculty of Law, The University of Tokyo
    Faculty of Economics, The University of Tokyo
    Faculty of Law, Hitotusbashi University
    Graduate School of Law, Kyoto University
    Graduate School of Business Administration, Kobe University
  • Graduate School for taking Master's Course
    School of International and Public Policy,Hitotsubashi University
    Graduate School of Law, Waseda University
    Graduate School of Law and Politics, Osaka University