Earning credentials as a Certified Public Accountant (CPA) or Tax Accountant is highly sought after by university students in Japan. These professional licenses offer job stability and excellent earning potential. However, students often wonder: “Is majoring in Commerce or Management truly the best option?” and “Can I pass these exams relying solely on university classes?” This article explores why the Department of Commerce is recommended and reviews the reality of “double schooling.”
1. Why Majoring in Commerce is the Best Fit
CPA and Tax Accountant exams demand advanced knowledge of accounting theory, auditing, and tax laws. Majoring in Commerce (or Business Administration) is highly recommended for the following reasons:
Curriculum Alignment
The core curriculum of a Commerce department typically includes introductory courses like “Bookkeeping” and “Financial Accounting” in the first and second years. Additionally, specialized seminars (seminar classes or “Zemi”) allow you to study accounting standards and auditing methods, directly preparing you for the licensing exams.
Meeting Exam Eligibility Requirements (Tax Accountant Exam)
To sit for the Tax Accountant exam in Japan, you must meet certain academic criteria, such as completing at least one course in the social sciences (such as law, economics, or commerce). Majoring in Commerce naturally fulfills this requirement without needing extra credits.
2. The Reality of “Double Schooling”
Can you pass these elite exams relying only on university lectures? The short answer is no; it is extremely difficult.
Because the exam scopes are massive, nearly 100% of successful student candidates attend specialized preparatory schools (such as TAC, Ohara, or CPA Partners) alongside their university classes. This practice is known as “double schooling.”
A Typical Student’s Schedule
- Weekdays (Daytime): Attend regular university classes to complete degree credits and maintain GPA.
- Evenings & Weekends: Attend prep school lectures (or watch them online) and study 5 to 8 hours daily in study rooms.
This lifestyle leaves little time for student clubs or part-time jobs. It demands exceptional self-discipline, but passing the exam during your third or fourth year of university opens doors to elite auditing firms immediately upon graduation.
3. On-Campus Training Organizations
Fortunately, some Japanese universities offer specialized on-campus training institutes, allowing students to access professional exam preparation at a fraction of the cost of external prep schools.
- Chuo University (Accounting Institute - Keiri Kenkyujo): Famous for its high CPA pass rates, Chuo provides affordable prep classes and dedicated study desks on campus.
- Meiji University, Waseda University, and Keio University: These institutions run on-campus accounting societies and support organizations, fostering a competitive environment among candidates.
Choosing a university with a strong internal support system provides financial relief and keeps you motivated.
4. Roadmap to Passing the CPA Exam as a Student
To pass the CPA exam before graduation, follow this general timeline:
- Year 1 (Spring/Summer): Learn the basics of accounting and pass the Nissho Bookkeeping Level 3 and Level 2 exams.
- Year 1 (Autumn) to Year 2: Enroll in CPA preparation courses at a prep school or on-campus institute.
- Year 3 (December or May): Pass the Multiple-Choice Exam (Tanto-shiki).
- Year 3 or 4 (August): Pass the Essay-Style Exam (Rombun-shiki) to secure your credential.
5. Conclusion: Commit and Start Early
A Commerce department provides the ideal academic foundation and peer environment for aspiring CPAs and tax accountants.
However, your success depends less on your major and more on your dedication to studying. If you seek a stable career at the top of the corporate world, consider enrolling in a Commerce department and starting your exam prep early!