This course targets officials selected from among officials who have completed Advanced Course (1 year) or Advanced Course (Period: 7 months).

Objectives

To have trainees master highly specialized theories on tax through research activities.

Curriculum

Trainees conduct research activities on taxation theories or issues in tax administration under the guidance of the NTC professors in Research Department, university professors, and NTA officials in charge, and write papers. The trainees also take classes as observers or students in the first-half PhD or Master’s course at universities or graduate schools in order to enhance their research activities.

Universities or graduate schools where trainees are attending as observers

Faculty of Law, The University of Tokyo
Faculty of Economics, The University of Tokyo
Faculty of Law, Hitotsubashi University
Graduate School of Law, Nagoya University
Graduate School of Business Administration, Kobe University
Graduate School of Law, Kyoto University

Graduate schools where trainees are attending as students in the first-half PhD or Master’s course

Graduate School of Law and Politics, The University of Tokyo
School of International and Public Policy, Hitotsubashi University
Graduate School of Law, Waseda University
Graduate School of Accountancy, Waseda University
Graduate School of Law, Nagoya University
Graduate School of Law and Politics, Osaka University
Graduate School of Law, Kobe University