Program Curriculum

Program Objectives

  • To demonstrate the relation between tax administration (including taxation systems) and economic growth, from the viewpoint of administration and tax finance.
  • To teach the entire taxation process, from enactment of legislation that implements tax policy, to tax law enforcement.
  • To give students the opportunity to see theory translated into practice, through studying and evaluating the practices of the National Tax Agency.

Degree Requirements

Students of the program will have the unique opportunity of earning a master’s degree from a Japanese university with coursework conducted completely in English. As a culmination of their studies, students will submit an individual research thesis, written under the supervision of Keio academic staff, and take a final examination based on their thesis and seminar presentations. For the practicum portion of the program run by the National Tax Agency, students must complete at least four credits and write a thesis. Upon completion of the above requirements, students will earn a Master of Arts degree in Business and Commerce from Keio University. This degree will be recognized as a completion of the JJ/WBGSP.
  • There are four categories of subjects in the general curriculum: Introductory subjects, Basic subjects, Specialized subjects, and Seminars. JJ/WBGSP students have to take at least 32 credits, including 8 credits of Seminars or Joint Seminars, by graduation.
  • In addition to the minimum credit requirements, the program requires receiving final approval of the written thesis and passing the Thesis Defence (an oral examination on the thesis submitted) for completion.
  • In addition, JJ/WBGSP students must complete the NTA practicum. Credits obtained (4) in the two-year practicum are included in the minimum credit requirements mentioned above.


The curriculum offers a wide range of courses, giving students the opportunity to investigate tax issues from various points of view. To achieve the objective of the program to develop human resources, students will take courses that have a practical and applied orientation, focusing on analysis of examples and case studies. Students will also participate in weekly seminars organized each semester to facilitate their research on various aspects of taxation policy and practice. JJ/WBGSP students may also have the opportunity to participate in intensive courses that are organized by visiting professors to the Graduate School of Business and Commerce. Outside of the regular coursework, on occasion students may also partake in special half-day seminars led by guest speakers who are distinguished individuals in the fields of taxation and economics. The goal of these seminars is to stimulate the exchange of ideas around specific taxation issues, and to help participants identify potential research topics.

JJ/WBGSP students may take courses offered in English by other Graduate  Schools. Though credits from these courses do not apply towards the fulfillment of the degree program, these courses offer students the opportunity to broaden their studies beyond taxation policy and management. Students also have an opportunity to take Japanese Language courses.

Research Papers

For past papers, please visit

Practicum at the National Tax Agency

For the details, please visit

Academic Calendar

The academic calendar at Keio University stars on April 1 and ends on March 31. The academic year is divided into two semesters, with each semester being fourteen weeks.

1st year Early April Orientation for JJ/WBGSP students
Early April Postgraduate Entrance Ceremony
Early April Spring Semester classes start
End of July Spring Semester classes end
Early August - September 21 Summer Break
September 22 Fall Semester classes start
Early October Practicum at the National Tax Agency starts
December 28- January 5 Winter Break
January 6 Classes resume
End of January Fall Semester classes end
March Intensive Lecture at the National Tax Agency
2nd year Early April Spring Semester classes start
End of April Practicum at the National Tax Agency ends
Mid June Practicum Closing Ceremony
End of July Spring Semester classes end
Early August - September 21 Summer Break
September 22 Fall Semester classes start
Mid November Master's Thesis Title due
December 28 - January 5 Winter Break
January 6 Classes resume
End of January Master's Thesis due / Fall Semester classes end
End of February Thesis Defense (oral examination)
March 28 Postgraduate Degree Conferring Ceremony
JJ/WBGSP Graduation Reception