MASTER'S PROGRAM IN TAXATION POLICY AND MANAGEMENT

Tax is a basis for the nation as a major financial source to finance public services conducted by the government. If a developing country is to pursue economic development, how to enhance domestic resource mobilization, particularly tax revenue, and so avoid excessive reliance on external resources should be of critical importance.

Keio University, through the Graduate School of Business and Commerce, has provided the Master's Degree Program in Taxation Policy and Management since 1996 in close cooperation with the National Tax Agency for promising professionals from developing countries who are, or are expected to be, engaged in tax policy-making and tax administration.

The Program resumed as the Master's Program in Taxation Policy and Management in September 2022, with its academic year changing from an April–March to a September–September cycle. Scholarships from both the World Bank and the Asian Development Bank are available to eligible students, subject to approval from those institutions.

Since its establishment in 1961 (Showa 36), the Graduate School of Business and Commerce has consistently designed its curriculum based on this fundamental principle in its education programs. We believe that acquiring superficial knowledge about systems is not enough. It is also important to understand the principles underlying these systems and the basic structural mechanisms that drive society.

The Master's Program in Taxation Policy and Management is a two-year program that offers a Master of Arts degree in Business and Commerce. Its curriculum is composed of courses related to tax policy and administration, public finance, and other courses covering a wide range of subjects. Courses on domestic and international tax systems and policy, public finance, and accounting provide students with opportunities to enhance and update their tax-related knowledge and deepen their understanding of potential issues and solutions. Courses in other economic fields, such as business economics, business administration, macroeconomic analysis, international economics, international finance, and the Japanese economy, provide them with opportunities to study and research tax and other related issues from broader perspectives. The curriculum also offers courses in subjects such as econometrics, academic writing, and business communication to help improve students' analytical, writing, and presentation skills. The courses are categorized into mandatory and elective courses. All courses are taught entirely in English.

Students are also provided with the opportunity to take a practicum course offered by the tax administration of the Japanese government (the National Tax Agency) through its staff training institution, the National Tax College, as described in more detail below.

To complete the coursework, students are required to earn at least 32 credits (two credits are awarded for each semester course), in accordance with the Graduate School's rules, though they are encouraged to earn more credits given the nature of the program. In addition to the minimum credit requirements, the curriculum requires students to write and submit a thesis and pass the final thesis defense, which is the most significant requirement for earning the master's degree.

The greatest unique feature of the Program derives from a close association with the National Tax Agency which offers, through the National Tax College (NTC), a practicum course specifically designed for capacity-building of tax administration officials in developing countries. The practicum is provided for 9 months and formally incorporated in the Program as a mandatory course. Students are given lectures together with students (also from developing countries) studying in other universities and required to conduct research work focusing on administrative issues. They are also given chances to conduct activities including mock tax treaty negotiations and field trips. The practicum complements the Program by focusing on practical aspects in the study on tax systems.

The Program also provides students with valuable opportunities of participating in high-level international conference as an observer on a regular or ad-hoc basis. Although these opportunities are not formally included in the Program, in practice students are given a chance to be an observer of the Japan-IMF High-level Tax Conference almost every year. In 2019, they also attended the Asian Development Bank-OECD Tax Workshop. This derives from a close association of Keio University with such international organizations. This opportunity gives students precious experience of studying up-to-date tax issues with the highest priority.

Applicants who meet all of the following requirements (1, 2, 3, 4) are qualified to apply for admission.

An applicant is required to

10:00 a.m. on November 17, 2025–3:00 p.m. on December 12, 2025

10:00 a.m. on March 2, 2026

JPY 10,000

Assessment of each applicant is based on an evaluation of the application documents.

Please refer to Academic Fees for Keio University Graduate Schools to find the latest academic fees and expenses for the Graduate School of Business and Commerce.

The Program offers for admitted applicants an opportunity to apply for scholarships shown below. Applicants who intend to apply for any of those scholarships are required to closely check their eligibility requirements including countries eligible for those scholarships.

Please check with JJ/WBGSP website to see which developing countries are eligible for the scholarship and when application window will open for JJ/WBGSP Program 2026–2028.

Please note that admitted applicants who want to apply for the ADB-Japan scholarship will be requested to prepare and submit all required documents for the application of the ADB-Japan scholarship to the Graduate School of Business and Commerce, Keio University, shortly after admission is granted.