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Application Guidebook 2013 The Joint Japan/ World Bank Graduate Scholarship Program MASTER S DEGREE PROGRAM IN TAXATION POLICY AND MANAGEMENT Graduate School of Business and Commerce Keio University

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Application Guidebook|2013

The Joint Japan / World Bank Graduate Scholarship Program

M ASTER ’ S DEGREE PROGRA M

IN TAX ATION POLICY AND

M ANAGEMENT

Master's Degree Program in Taxation Policy and Management, JJ/WBGSPc/o International Center, Keio University

2-15-45 Mita, Minato-ku, Tokyo 108-8345 JAPAN

Tel: +81 (3) 5427-1616

Fax: +81 (3) 5427-1638

e-mail: [email protected]

http://www.ic.keio.ac.jp/en/study/jjwbgsp/index.html

Graduate School of Business and Commerce

Keio University

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. . . .Even a good tax system will not function without well-trained tax specialists. This is why training the stuff is very important. In this regard, the current JJ/WBGSP scholarship program at Keio is very precious opportunity for developing countries. Academic training at Keio has enhanced my practical, analytical and implementation skills and knowledge....

John GASINU, Cohort 3Ghana

Message from the Chairperson     1

Program Description          2

Practicum at the National Tax Agency 9

Student Voices             11

About Keio University         12

Information for International Students 13

Admission Information         14

Application Forms

Application Instructions        16

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Message from the Chairperson

I am pleased to announce that the Graduate School of Business and Commerce of

Keio University is accepting applicants for the Master’s Degree Program in Taxation

Policy and Management for the 2013 academic year. All courses are offered in

English in a two-year program. A master’s degree will be awarded to students who

have successfully completed the prescribed course work, research, and practicum.

Begun in April 1996, this program is designed to meet the demand for qualified

specialists in the area of tax policy and administration in developing countries. The

program presumes that tax specialists are indispensable for the governance and

continued development of nations.

Students admitted to this special program will be awarded a two-year scholarship

from the World Bank through the Joint Japan /World Bank Graduate Scholarship

Program. This scholarship covers tuition, living expenses, and round-trip airfare

between Japan and the recipient’s home country.

Keio University, the oldest private university in Japan, is located in Tokyo, the

nation’s capital. Today, proud of our more than 150 year long history, Keio continues

to seek excellence in its tradition of educating leaders in various fields, particularly

those of business and industry. The Master's Degree Program in Taxation Policy

and Management is characterized by a unique curriculum, which reflects Keio’s

expertise in the field of business administration. The professors in this program

have abundant experience in teaching and research in taxation, management, and

related fields. The knowledge and expertise of other experts, particularly those

associated with the National Tax Agency, are also utilized in the course of studies.

The following pages provide detailed information about this exceptional program.

If you believe that our program suits your professional and career objectives, I

strongly encourage you to apply. If you are accepted and work diligently throughout

the program, I am confident that you will find studying at Keio a challenging and

fulfilling experience.

Yoshio HIGUCHI

Chairperson

Graduate School of Business and Commerce

Keio University

Message from the Chairperson 1

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1 Program Description

Since 1996, the Graduate School of Business and Commerce of Keio University has been training

promising tax personnel in the field of tax policy and administration with its Master’s Degree Program

in Taxation Policy and Management. This program brings together the cooperation of Keio University,

the National Tax Agency of Japan, and the World Bank in an alliance between public and private

institutions.

Keio University, a leading private university in Japan, established the program as one of the

partnership programs of the Joint Japan /World Bank Graduate Scholarship Program (JJ /WBGSP).

Funded by the Government of Japan and administered by the World Bank, the JJ /WBGS program is

a personnel training project which awards scholarships to help developing countries strengthen their

human resources.

The Graduate School of Business and Commerce of Keio University and the National Tax Agency have

responded to this mission of the JJ /WBGSP program by training five scholars each year in the area

of tax policy and management. Participants are expected to return to their home countries to become

leaders in improving taxation practices.

Program Objectives

▪ To demonstrate the relation between tax administration (including taxation systems) and economic growth, from the viewpoint of administration and public 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 completely conducted 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 eight credits and write a

thesis (see later section for details). 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 /WBGS program.

◦ �There are three categories of subjects in the general curriculum: Basic subjects, Specialized subjects, and Seminars. JJ /WBGSP students have to take at least 46 credits, including 8 credits of Seminars or Joint Seminars, until graduation.

◦ �Besides the minimum credit requirements, the program requires receiving final approval of the written thesis and passing the General Examination (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.

Program Description2

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COURSEWORK

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 a specific taxation issue, and to help participants identify potential research

topics.

JJ /WBGSP students also have options outside the coursework of the Graduate School of Business

and Commerce. They may take courses offered in English by the International Center on a wide range

of subjects related to foreign and Japanese studies. 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 may also study Japanese in a class

specially designed to give them survival knowledge in Japanese.

Program Description 3

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Course Sequence 2012-2013[course offerings may change in the AY 2013-2014]

Required Subjects 1st yr. 2nd yr.

Basic Subjects

Business Economics (Spring) 4

Japanese Economy (Fall) 2

Domestic Tax Law (Spring) 2

International Tax Law (Fall) 2

International Economy (Spring) 2

Accounting (Fall) 2

Specialized Subjects (1) Advanced Study of Public Finance (Spring /Fall) 4 4

Seminars

Seminar: Public Finance (Spring /Fall) 4 4

Seminar: Advanced Study of Taxation and Economic Policies (Spring /Fall)

4 4

Seminar: Advanced Study of Tax Administration (NTC) 2 2

total (1) 28 14

Specialized Subjects (2)Advanced Study of Finance (Fall) 2

Advanced Study of Tax Administration (Fall) 2

total (2) 4

total (1)+(2) 46

Elective Subjects 1st yr. 2nd yr.

Basic Subjects

Academic Writing (Spring) 2

Business Communication (Fall) 2

Introduction to Econometrics (Fall) 2

Specialized SubjectsAdvanced Study of International Relations (Fall) 2

Advanced Study of International Economic Policy (Fall) 2

International Center Japanese (Spring /Fall) non-credit

total (3) 10

total (1)+(2)+(3) 56

Program Description4

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Course Descriptions

Detailed course descriptions can be read athttp:/ /www.ic.keio.ac.jp / en / study / jjwbgsp /course_description.html

Business Economics

The objective of this course is to learn basic microeconomic topics such as demand, supply, markets and strategy in a manner that emphasizes their managerial relevance within today’s business environment. Students are required to make presentation on the content of the following textbook in the class.

Business Economics, An Introduction to Tax Policy Research

This course introduces ‘an interdisciplinary research approach’ and discusses how disciplinary-based approaches to tax research have developed in economics, law, accounting, political science, and social policy. The main objective of this course is to guide and encourage graduate students and tax policy researchers to initiate, plan and conduct good taxation research. First, the course will provide an introduction to research methods relevant to taxation and tax policy research, covering a range of disciplinary approaches. The course will then review both qualitative and quantitative approaches of research methods, including various data analysis tools and techniques, and will discuss Step-by-step processes of planning, writing, editing and finalizing a high quality research report / dissertation in taxation.

Japanese Economy

The objective of this course is to discuss and understand the recent developments in the Japanese economy and its policies from a global perspective. The course will provide opportunities for students, especially for those coming from abroad, to examine various policy issues that have arisen in Japan in the last three decades. It will also provide opportunities for Japanese students to look at their own economy from a global perspective. The focus of the discussion will be less on theoretical and empirical aspects and more on understanding the economic, political, social as well as historical background of the current economic issues that are in the minds of the Japanese people today.

Domestic Tax Law

1. An outline of Japanese Taxes, focused on Individual income tax, Corporate income tax, Inheritance tax and Consumption tax

2. Selected issues regarding the recent major changes in Japanese tax laws; Taxation of remuneration, Taxation of financial products and capital gains, Mergers & Acquisitions, Partnership taxation, Taxation of trust, Transfer pricing, etc

3. Selected issues regarding modern tax administrations, such as Japanese blue return system, documentation of financial data(including E-filing), taxpayers' charter, dispute resolution, etc.

International Tax Law

As the countries of the world have become increasingly integrated economically, the importance of the international taxation issues has mushroomed. Recently small and medium size firms as well as large multinational corporations engage in cross-border transactions that cause them international taxation issues. Accordingly, adequate tax planning is needed to minimize and avoid unnecessary taxes for taxpayers.On the other hand, national governments must care about international taxation, both to present a hospitable environment for foreign investment and to protect their revenue base.

Program Description 5

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International Economy

The objective of this course is to discuss and understand various international economic issues that are being addressed by policy makers, especially in Asia. The course will take up specific issues that are relevant to current global economic conditions and policies from an Asian perspective. Students will have the opportunity to study and deepen their knowledge of the challenges imposed on policy makers in the current globalized world. Issues discussed will be focused on those which are particularly relevant in the Asian context. The emphasis of the course will be placed more on what is happening in the real world and less on theoretical aspects of the issues. Class discussions will enable students to familiarize themselves with these issues and to engage in discussions in a more informed and effective manner.

Accounting

International Accounting Standards Board (IASB) was established in 2001, succeeding the role of International Accounting Standards Committee (IASC) and have been developing International Financial Reporting Standards(IFRS) since then. It carries convergence projects with Financial Accounting Standards Board (FASB)of United States based on MoU (Memorandum of Understanding)and considers new agenda items to be done with or after MoU projects.We study existing IFRSs and IFRSs currently under development in comparison with US GAAP and Japanese GAAP.

Advanced Study of Finance

The governance structure of limited liability companies that stipulates the relationship among the management, stockholders, creditors, employees, suppliers and customers is important in determining the performance of the economy. Although the OECD countries are generally characterized as market economies, there are considerable differences among these countries in the organizational structure of the economy.One of the major aims of this course is to understand the institutional differences in corporate-governance structures of companies in major industrial countries including the United States, Japan, Germany, France and the United Kingdom. The differences in the corporate-governance structure have a number of implications for the performance of companies. For example, the cost of capital and the effective use of human resources would be affected by this structure.In recent years, the deepening international integration of economic activities has heightened awareness of cross-country differences in corporate-governance structure and putting a strong pressures for convergence in some aspects of corporate governance systems. The course will also survey these trends.

Advanced Study of Public Finance

<Spring Semester> To provide a basic framework of public finance at macroeconomic level, starting from fiscal and monetary policy in a standard macroeconomics, public debt in a growing economy, cost-benefit analysis, public goods, international debt and international tax issues.<Fall Semester> To provide a basic framework of public finance, at microeconomic level, starting from a general theory of taxation on commodity, income and corporate profits and then extending issues of tax evasion, and compliance, and tax reform.

Advanced Study of Tax Administration

This course tries to outline the tax administration of the National Tax Agency (including Regional Taxation Bureaus, Tax Offices, the National Tax College and the National Tax Tribunal). Topics to be discussed will be: tax audit, tax criminal investigation, tax collection, public relations, tax counsel, administrative tax protest system, litigation, computerization, personnel management, staff training, internal inspector system, international relations (such as exchange of information, mutual agreement procedure), relationship with the Ministry of Finance and lawmakers, etc. Japan's system's pros and cons will be examined in class, by comparison with other countries' system.

Program Description6

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Seminar: Public Finance

To write, at least, one research paper on the topics related to public finance as a term paper or a part of Master's thesis. The research paper must be clearly written (precise, crispy) and may not be too long (approximately 20 pages).

Seminar: Advanced Study of Taxation and Economic Policies

This seminar will discuss various aspects of economic policy making in meeting the challenges of globalization. The goal is to broaden and deepen students’ knowledge of and understanding on issues particularly related to tax and economic policies. Theoretical aspects as well as practical experiences of specific countries in implementing tax policies will be studied. Issues that are currently being discussed at various international meetings will also be reviewed. The extensive discussions on these issues during the class will enable students to familiarize themselves with these issues and to engage in more informed and effective discussions. The emphasis of the course will be placed more on what is happening in the real world, especially in developing countries, and the discussions will be made from the perspective of policy makers.

Seminar: Advanced Study of Tax Administration

This seminar will take up practical measures for attaining a fair and efficient tax administration. The discussion will cover a variety of specialized fields of tax administration, by utilizing materials based on Japanese experiences.

Academic Writing

At the graduate level, one must write many things including a Master's thesis, a Ph.d. dissertation, and journal articles. In this class, each student will work on their own writing project and, as a class, we will work on various aspects of the project each week.

Business Communication

In this course, we will look at the role culture plays in international businesses. Students will examine various cases, participate in simulations, deliver presentations, and join in class discussions.

Advanced Study of International Relations

The objective of this course is to discuss and deepen the understanding on policy implications of economic globalization and regional integration in Asia.The course will provide opportunities for students to examine various aspects of policy issues that have arisen from the increased integration of economies and the emergence of many global issues. Students will review the challenges imposed on policymakers from globalization and explore ways to enhance international cooperation to meet these challenges, especially in the Asian context. Students will also have the opportunity to discuss the ongoing regional integration in Asia and compare the developments with those which took place in Europe. Classroom discussions will enable students to familiarize themselves with the issues that are being discussed at various international meetings and to engage in more informed and effective discussions on these issues.

Advanced Study of International Economic Policy

Discuss some topics of international economics, with emphasis on policy issues: Trade policy, float and fixed exchange rate systems, and economic development. After this course, you’ll be able to analyze some international economics issues theoretically with confidence.

Japanese

This class is designed for the learner who is studying Japanese for the first time. The purpose of this class is for the student to be able to use Japanese in his / her everyday life as much as possible.

Program Description 7

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Program Description

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

2012-2013 Calendar

April 4 Orientation for JJ /WBGSP students

April 6 Spring Semester begins

April 23 The Anniversary of Foundation

May 3-5 Golden Week Vacation

Beginning of June Keio-Waseda Baseball Game

July 30-September 21 Summer Vacation

September 24 Fall Semester begins

End of October Keio-Waseda Baseball Game

Mid-November Master's thesis title due (for 2nd year student)

November 20 (PM)-26 University Festival week (No classes)

December 28-January 5 Winter Vacation

January 7 Classes resume

January 10 The University Founder's Birthday (No classes)

End of January Master's thesis due (for 2nd year student)

End of February Interview for Master's thesis (for 2nd year student)

March 29 Graduation Ceremony

8

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2 Practicum at the National Tax Agency

The National Tax Agency (NTA) is the administrative agency in charge of assessment and collection of internal taxes in Japan, except customs duty.

The NTA offers staff training to NTA officials through its training institution, the National Tax College (NTC).

This college also engages in academic research on taxation while providing outreach programs for

officials of developing countries.

The purpose of the NTA Practicum is to provide students with the opportunity to attend lectures

given by tax officials who are currently in charge of tax administration and to visit places where tax

administration is actually carried out. The Practicum is also intended to help students to gain some

practical knowledge in tax administration. Students are required to attend the NTA Practicum every

Monday from April 2013 to June 2014.

Sample Schedule (Schedule of Practicum at the NTA, Cohort 16, from April 2011 to June 2012)Owning to the Great East Japan Earthquake, the actual academic calendar was changed from its original version.

M Day AM(10:00 -12:30) PM(13:30 -16:00)4 25, 26 (Research Paper Presentation, Cohort 15)

5 9 Opening Ceremony / Orientation/ Country Report Presentation ①

16 Country Report Presentation ② Outline of Japanese Tax System

23 Japanese Tax Administration Procedures for National Taxation

30 Individual Income Tax Act Consumption Tax Act

6 6 Corporation Tax Act Individual Income Tax Act / In-office Work

7 25 Research Paper Guidance ①9 26 Country Report ③

10 17 Local Tax Act 【Field Trip】 Local Government

24 Cooperative Organization / Tax Accountant System 【Field Trip】 Cooperative Private Organization

31 Tax Consultations / Public Relations 【Field Trip】 Tax Counsel Office / Tax Space

11 7 Management of Taxpayers Research Paper Guidance ②14 Examination Techniques ① Examination Techniques ②21 Examination Techniques ③ (E-commerce) Remedy for Infringement of Taxpayer's Rights

28 【Field Trip】 Regional Taxation Bureau 【Field Trip】 Tax Office

12 5 Research Paper Guidance ③ 【Field Trip】 Wako Campus & Tax Museum

12 Joint Discussion with Japanese Tax Officials Joint Discussion with Japanese Tax Officials

1 16 Use of IT in the NTA 【Field Trip】 Tax Accountants' Association

23 Revenue Management / Collection of Delinquent Tax 【Field Trip】 Tax Collections Call Center

30 Human Resource Management Staff Training

2 6 International Taxation ①13 International Taxation ② Research Paper Guidance ④20 Theme Discussion ① Theme Discussion ②

3 5-9 Intensive Lecture on Tax Treaty Intensive Lecture on Tax Treaty

26 Quasi-Negotiation on Tax Treaty

4 2 Quasi-Negotiation on Tax Treaty Quasi-Negotiation on Tax Treaty

9 Quasi-Negotiation on Tax Treaty Research Paper Guidance ⑤23, 24 Research Paper Presentation ①,③ Research Paper Presentation ②,④

5 7 Research Paper Guidance ⑥6 11 Evaluation Meeting / Closing Ceremony

Practicum at the National Tax Agency 9

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Lectures

Japanese Tax System: The members of the NTC faculty offer the course on the fundamentals of

the Japanese tax system and principal tax laws concerning Income Tax, Corporation Tax and

Consumption Tax (Japan’s VAT). This course is a prerequisite for the subsequent course on Japanese

tax administration.

Japanese Tax Administration: Lectures will be given on specific topics such as the administrative

work involved with tax examination, taxpayer services, revenue management and collection, and

International Taxation. Each lecture is given by members of the NTC faculty as well as NTA officials.

Individual Research and Discussions with Japanese Tax Officials

Individual Research: Utilizing the knowledge acquired in the coursework, and with the assistance and

guidance of professors and assistant professors of the NTC, students are required to write a research

paper. For the paper, students choose one major issue/problem that his/her tax administration faces

and present a recommendation/solution to the issue/problem. (Therefore, students are strongly urged

to bring relevant data and research materials with them from their own home countries.)

Discussions with Japanese Tax Officials : To complement the coursework, students are encouraged to

interact and exchange views on various tax issues with Japanese tax officials who are responsible for

tax administration.

Quasi-Tax Treaty Negotiation

Students will be given an opportunity to conduct a Quasi-Tax Treaty Negotiation.

In order to provide students with sufficient knowledge for tax treaty negotiation, a one-week tax treaty

intensive course will be held in March 2014.

Field Trips

To broaden the practical knowledge of the students, various field trips are also planned to visit regional

taxation bureaus, tax offices, and so on. These visits will allow students to have Q & A sessions with

tax officials and observe the actual work in progress.

Practicum at the National Tax Agency10

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3 Student Voices

This program provides a comprehensive

learning because the class helds not only

at Keio but also at the National Tax College

(NTC). In both classes, we were taught by professors who has expertise in their

fields. We discussed a lot at Keio, while at the same time we joined with the

National Tax Agency (NTA) officials to watch and to learn a day-to-day operation.

This model of learning enriches my mind with theoretical and practical knowledge both on tax policy

and tax administration.

Having discussion with colleagues from many different developing countries made me realize that

every country is unique in their taxation. Combining with the Japanese experience, I had a great

chance to analyze and to take not only the best practice but also the most suitable model to be

implemented in my country. For those who are interested in upgrading their creative minds in taxation,

I strongly encourage them to apply for this program at Keio University.

In my opinion, study in Japan and participating

in Join Japan /World Bank Graduate School

Program is a good oppor tunity to grab

experience that will support my life and my work in the future. I do get the benefit

of the dual-course offered in this program, study at Keio University and National

Tax College (NTC). It provides a comprehensive learning in order to get theoretical

and practical knowledge regarding tax policy and administration. In addition, through visiting and

discussion in NTC program, I could observe and learn how tax officials at National Tax Agency (NTA)

Japan perform their duties practically. From this experience I have learned a lot of things regarding tax

management that might be applied in my country. Through the courses I have understood that there is

no truest tax policy in the world, however we need to extract the success stories of tax policy in other

countries before we determine the most suitable one to our country.

I love the education system in this program. I have had chance to get supervision from the Professors

who has expertise in their fields. They have had great concern and watched our educational progress

carefully. Moreover, Keio has a library with huge sources of references to facilitate my study. Helpful

and friendly administrators at international center also have made the completion process of my study

easier.

Keio Classrooms are conducive. In a small

cohor t , compr is ing 5-10 students in a

classroom, we can easily maintain close

relationship among the friends and distinguished professors. Professors are

concerned not only with our study but also with our daily life in Japan especially

during initial days. During final six months, professors' guidance and follow up

for writing master thesis was beyond my expectations. In addition, prompt response and help from

International Center eased my life in Japan. I believe that the focus of the course on taxation policy

and public finance has directly supported the career of the participating scholars and their country’s

development efforts. It was a great experience to stay in Japan and study in Keio University.

Student Voices

Harischandra DHAKALCohort 12, Nepal

Lydia MERRYCohort 13, Indonesia

Ari Cahyo TRILAKSANACohort 15, Indonesia

11

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4 About Keio University

Keio University owes its beginnings to FUKUZAWA Yukichi (1835 -1901), a great intellectual whose

mastery of the philosophies of Western civilization helped lead Japan out of feudalism and isolation

into modernity. Fukuzawa commenced teaching the Dutch language in his own residence in Edo

(now Tokyo). He later reorganized his school into a cooperative school with a capacity for about one

hundred students, which he named Keio Gijuku, “Keio” being the name of the era of the time. The

educational corporation named Keio Gijuku now operates an elementary school, three junior high

schools, five senior high schools, the university, one Business school, one junior college, and other

research institutions.

Currently, the undergraduate division of Keio University is made up of the faculties of Letters,

Economics, Law, Business and Commerce, Science and Technology, Policy Management, Environment

and Information Studies, Nursing and Medical Care, Pharmacy, and the School of Medicine. Their

graduate counterparts are the graduate schools of Letters, Human Relations, Economics, Law,

Business and Commerce, Science and Technology, Business Administration, Media and Governance,

Health Management, Pharmaceutical Studies, Law School, Media Design, System Design and

Management, and Medicine.

Students of Keio University have a wealth of resources to pursue their studies. The Mita Campus main

library alone contains over two million books and journals, which includes a considerable collection

of foreign books and periodicals. Finally, students have the use of many computers found in several

different locations on campus.

GRADUATE SCHOOL OF BUSINESS AND COMMERCE

The curriculum of the Graduate School of Business and Commerce is designed to fulfill different

objectives. The curriculum can prepare students for academic research and teaching positions in

commerce and marketing, economics, management or accounting. For those students who desire to

pursue successful administrative careers, it gives the necessary knowledge and skills for leadership

roles in business management, accounting or security market analysis. Pursuant to these objectives,

the school offers two majors, Commerce, and Business Administration and Accounting, with the

curriculum covering a wide range of areas in both micro and macroeconomics.

A master's degree is conferred upon students who have obtained all the require credits in their major

field during prescribed two-year period of graduate study and satisfactorily completed a master's

thesis. Lecture courses are normally conducted by regular faculty members of the graduate school;

however, there are several lectures delivered by professors from other graduate schools of Keio

University as well as by eminent visiting scholars. Most seminar courses are taught by regular faculty

members who are responsible for supervising students in the writing of their theses.

About Keio University12

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5 Information for International Students

VISA INFORMATION

Students in the Master's Degree Program in Taxation Policy and Management must obtain a college

student visa in order to study in Japan. College student visas, in turn, require a Certificate of Eligibility.

The International Center of Keio University will serve as a proxy in Japan to submit an application for

this certificate at a regional Immigration Bureau office in Japan on behalf of the student. The Ministry

of Justice then reviews the application based on the documents presented. After the Certificate

of Eligibility is issued, Keio University will send it and other necessary documents to the student,

whereupon the student will apply for a visa at the Japanese embassy or consulate in his / her home

country.

HOUSING

Traditionally, Japanese universities do not offer housing facilities to students, requiring international

students to rent private apartments or rooms. Yet renting an apartment in Japan is often extremely

expensive. In addition to high rent, landlords often require key money in the form of several months’

rent before the renter can move in. Keio University maintains rented accommodations for JJ /WBGSP

students so that they do not have to confront these difficulties. The rooms are furnished, and students

can rent them at a reduced price. Students are allocated to only single accommodations upon arrival.

INVITING FAMILY MEMBERS

In the event that a student intends to live with their family, the visa application process for family

members is the responsibility of the student. Keeping in mind that the main purpose for coming to

Japan is to study, and Keio University strongly recommends that students first grow accustomed to

the course of studies and the complexities of living in Tokyo. Careful consideration must then be given

to how the student will plan to finance the additional costs needed for family support before actually

inviting family members. No extra funds will be available for family members. It should be also noted

that although communicating in English is possible within the university, it is not widely used in daily

life among Japanese people.

As for housing, students might have a chance to apply for a family room, depending on available

openings. Because there is no guarantee students will get such a room, we do recommend students

start processing the visa once they are permitted to have a family room. The application periods are

May and January, with move-in times in August, September, and January accordingly. Bear in mind

that attaining such family housings is not guaranteed, and availability depends on openings or by a

fair drawing if the number of applicants exceeds openings.

Information for International Students 13

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6 Admission Information

TERMS OF THE JOINT JAPAN/WORLD BANK GRADUATE SCHOLARSHIP

Number of scholarship awards: Five awards for the 2013 academic year

Scholarship period: Two years (April 2013 to March 2015)

The scholarship provides benefits for the recipient only, covering:

◦ �Tuition, related fees, and required medical insurance for the scholar only, payable directly to Keio

University.

◦ �Monthly stipend of JPY 170,000.

 This amount is paid on a quarterly basis, and covers living expenses, including rent, and books.

◦ �Economy-class travel in both directions between the home country and Tokyo.

◦ �Travel allowance of US$500 for each direction.

APPLICATION CRITERIA

◦ �Be a national of a World Bank member country. For a list of World Bank member countries eligible to

borrow, see the following URL http: / / go.worldbank.org /S2ADVPZVX0

◦ �Be between the age of 25 and 45.

◦ �Hold a bachelor’s degree or equivalent in commerce, economics, law, or a similar discipline, with

evidence of a distinguished academic record.

◦ �Have at least four years of recent full-time professional experience in the field of tax policy and

administration in the applicant’s home country or in another developing country.

◦ �Demonstrate proficiency in the English language at the level of a TOEFL score of 550 (PBT), 213

(CBT) or 79-80 (iBT) or better, or an IELTS score of 6.0 or better.

◦ �Meet any other criteria for admission established by Keio University.

◦ �Applicants must not be currently pursuing a Master’s or Ph.D. program in industrialized countries.

◦ �Applicants must not have had one or more years of training / studies and /or residency in an

industrialized country.

◦ �Applicants must not be permanent residents / nationals of industrialized countries.

APPLYING

◦ Application documents must be submitted by mail, and reach the Keio University by the deadline,

October 31, 2012. We do not accept applications via fax nor email.

◦ Send the original copy of the application forms. Copies of the application will not be accepted.

◦ Late applications and incomplete applications will not be accepted. Keio will not notify applicants of

missing documents.

◦ Application documents may also be downloaded from the homepage of the Master’s Degree

Program in Taxation Policy and Management.

  http: / /www.ic.keio.ac.jp / en / study/jjwbgsp / index.html

Admission Information14

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Notes:

1. All students admitted to the Master’s Degree

Program in Taxation Policy and Management at

Keio University will receive a Joint Japan /World

Bank Graduate Scholarship.

2. The maximum period of funding is two years.

3. The award may not be deferred or extended for

any reason.

4. At the conclusion of the program, recipients of the

JJ /WBGSP scholarship must return to their home

countries, where they will apply their enhanced

knowledge and skills to help accelerate the pace of

economic and social development.

5. If a student fails to obtain the master’s degree

within the above scholarship period, return airfare

will not be provided.

6. The JJ /WBGSP does not dupl icate awards

f rom other funding agencies . I f awarded a

partial scholarship from other funding agencies

or universit ies, the student must provide the

JJ /WBGSP with detailed information about this

scholarship.

7. Applicants should have demonstrable assurance

of re-employment by an appropriate tax-related

public body in their home country upon program

completion.

8. Priority consideration will be given to applicants

who are officials of tax administration on active

service.

Admission Information 15

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APPLICATION DEADLINE: October 31, 2012

APPLICATION DOCUMENTS SHOULD BE SENT TO THE FOLLOWING ADDRESS:JJ / WBGSPc / o International Center, Keio University2-15-45 Mita, Minato-ku, Tokyo 108-8345 JAPAN

THE FOLLOWING MATERIALS SHOULD BE INCLUDED IN YOUR APPLICATION

◦ �Application Checklist*

◦ �Application forms (3 pages)*

◦ �Letters of recommendation [2]*

◦ �Medical Certificate*

◦ �TOEFL or IELTS results

◦ �Transcript of records

◦ �Diploma /certificate of graduation

◦ �Copy of passport, birth certificate or any official document showing the date of birth of the applicant

*prescribed form

LETTERS OF RECOMMENDATION [2]

The recommendation letters must be filled out by the applicant’s current work supervisor, and a

professor of the university from which the applicant graduated. The letters should be submitted,

signed and sealed, together with the other materials, or it may be sent directly by the person making

the recommendation to the International Center of Keio University.

PROOF OF ENGLISH PROFICIENCY

As proof of the applicant’s English ability, Keio University will ONLY accept an official TOEFL or IELTS

score report. Any other certifications will NOT be considered.

TOEFL: Have the score report sent directly to Keio University. The TOEFL Educational Testing

Service code for Keio University is 0773, and the department code for the JJ /WBGSP is 82.

IELTS: The score report should be sent directly to the International Center of Keio University.

TRANSCRIPTS, DIPLOMAS, AND CERTIFICATES

Official transcripts from the University (and Graduate School, if applicable), certified copies of

diplomas, as well as certified copies of passport or birth certificate, are required. A certified copy is a

photocopy of the original document, and has the signature and official of the registrar or notary public.

A photocopy of a certified copy is not acceptable. Documents issued in languages other than English

and Japanese must be accompanied by a certified English or Japanese translation. Keio will not return

any original documents submitted with an application.

SCREENING RESULTS

Keio will notify applicants by mail of the admission process outcome by late-December 2012.

Unfortunately, Keio University cannot respond to any inquiries before the above date. As a rule, results

of the application will not be given by e-mail, phone, or fax.

Application Instructions16

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. . . .Even a good tax system will not function without well-trained tax specialists. This is why training the stuff is very important. In this regard, the current JJ/WBGSP scholarship program at Keio is very precious opportunity for developing countries. Academic training at Keio has enhanced my practical, analytical and implementation skills and knowledge....

John GASINU, Cohort 3Ghana

Message from the Chairperson     1

Program Description          2

Practicum at the National Tax Agency 9

Student Voices             11

About Keio University         12

Information for International Students 13

Admission Information         14

Application Forms

Application Instructions        16

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Application Guidebook|2013

The Joint Japan / World Bank Graduate Scholarship Program

M ASTER ’ S DEGREE PROGRA M

IN TAX ATION POLICY AND

M ANAGEMENT

Master's Degree Program in Taxation Policy and Management, JJ/WBGSPc/o International Center, Keio University

2-15-45 Mita, Minato-ku, Tokyo 108-8345 JAPAN

Tel: +81 (3) 5427-1616

Fax: +81 (3) 5427-1638

e-mail: [email protected]

http://www.ic.keio.ac.jp/en/study/jjwbgsp/index.html

Graduate School of Business and Commerce

Keio University