Survey on Tax Accountants' Careers (May 2026): 88% Consider Job Changes, Driven by Salary Dissatisfaction and Interest in M&A
A survey conducted by Account Agent Inc. revealed that an overwhelming majority of tax accountants are considering changing jobs. While the primary motive is dissatisfaction with salary, industry-specific factors like firm leadership succession also play a role. While small to medium firms remain the preferred destination, there is a strong desire to transition into high-level specialized roles such as M&A and business succession.
📋 Article Processing Timeline
- 📰 Published: May 25, 2026 at 18:10
- 🔍 Collected: May 25, 2026 at 09:31
- 🤖 AI Analyzed: May 27, 2026 at 04:04 (42h 32m after Collected)
Account Agent Inc., a provider of consulting services specialized in the accounting and tax fields, has conducted a 'Survey on the Reality of Job Changes for Tax Accountants (May 2026)', collecting valid responses from 354 individuals (293 males, 61 females). The findings are reported as follows.
Summary of Findings
- Approximately 88% of tax accountants are considering a job change.
- The top reason for considering a change is 'dissatisfaction with salary/benefits' (46.9%).
- The top desired employer type is 'small to medium tax/accounting firms' (53.7%).
- The most prioritized condition for choosing a new job is 'salary/wage level' (39.0%).
- Approximately 82% of those with previous job change experience (n=270) achieved a salary increase.
- The top business area they wish to challenge in the future is 'M&A, business succession, and corporate restructuring' (67.2%).
Details of Findings
■ Approximately 88% of Tax Accountants are Considering a Change — Over 70% Have Changed Jobs Before
Regarding their current intention toward changing jobs, the total of those 'actively looking' (18.1%), 'collecting information/considering' (28.8%), and 'wanting to change if there is an opportunity' (41.2%) reached 88.1%. Only 11.9% are not considering a move at all. Furthermore, 71.2% have changed jobs at least once, with 28.2% having two or more experiences. This confirms that job-hopping has become a widely established career behavior among tax qualification holders.
■ Top Trigger is 'Dissatisfaction with Salary' — 'Leadership Succession' acts as an Industry-Specific Trigger
The most cited reason for considering a change (up to 3 choices) was 'dissatisfaction with salary/benefits' (46.9%). This was followed by 'dissatisfaction with work content/purpose' (39.0%) and 'dissatisfaction with overtime/working style' (33.9%), clearly showing that dissatisfaction with current positions is the primary driver. Notably, 'change of representative/director' (27.1%) ranked 6th, highlighting how changes in management environments unique to small partner-led firms function as a trigger. 'Interpersonal troubles' (31.1%) and 'career/skill development' (29.9%) also ranked high.
■ Small to Medium Firms are the Top Desired Destination — Corporate and Independence Ambitions are Rising
'Small to medium tax/accounting firms' (53.7%) was the top choice for desired employers. This indicates that lateral moves within the same industry—seeking better conditions in similar-sized firms—is the mainstream. Meanwhile, about 1 in 3 (31.6%) expressed interest in 'general corporations', showing a clear expansion in the trend toward in-house tax and accounting roles. Additionally, over 20% (21.5%) aim for 'independence or individual practice', showing a tri-polarization of career goals.
■ Salary is the Most Prioritized Condition — Outpacing Work-Life Balance by 6 Points
The most prioritized condition when choosing a job (single choice) was 'salary/wage level' (39.0%), which was approximately 6 percentage points higher than the second choice, 'work-life balance/low overtime' (32.8%). The trend to prioritize compensation improvement has become very clear.
Summary of Findings
- Approximately 88% of tax accountants are considering a job change.
- The top reason for considering a change is 'dissatisfaction with salary/benefits' (46.9%).
- The top desired employer type is 'small to medium tax/accounting firms' (53.7%).
- The most prioritized condition for choosing a new job is 'salary/wage level' (39.0%).
- Approximately 82% of those with previous job change experience (n=270) achieved a salary increase.
- The top business area they wish to challenge in the future is 'M&A, business succession, and corporate restructuring' (67.2%).
Details of Findings
■ Approximately 88% of Tax Accountants are Considering a Change — Over 70% Have Changed Jobs Before
Regarding their current intention toward changing jobs, the total of those 'actively looking' (18.1%), 'collecting information/considering' (28.8%), and 'wanting to change if there is an opportunity' (41.2%) reached 88.1%. Only 11.9% are not considering a move at all. Furthermore, 71.2% have changed jobs at least once, with 28.2% having two or more experiences. This confirms that job-hopping has become a widely established career behavior among tax qualification holders.
■ Top Trigger is 'Dissatisfaction with Salary' — 'Leadership Succession' acts as an Industry-Specific Trigger
The most cited reason for considering a change (up to 3 choices) was 'dissatisfaction with salary/benefits' (46.9%). This was followed by 'dissatisfaction with work content/purpose' (39.0%) and 'dissatisfaction with overtime/working style' (33.9%), clearly showing that dissatisfaction with current positions is the primary driver. Notably, 'change of representative/director' (27.1%) ranked 6th, highlighting how changes in management environments unique to small partner-led firms function as a trigger. 'Interpersonal troubles' (31.1%) and 'career/skill development' (29.9%) also ranked high.
■ Small to Medium Firms are the Top Desired Destination — Corporate and Independence Ambitions are Rising
'Small to medium tax/accounting firms' (53.7%) was the top choice for desired employers. This indicates that lateral moves within the same industry—seeking better conditions in similar-sized firms—is the mainstream. Meanwhile, about 1 in 3 (31.6%) expressed interest in 'general corporations', showing a clear expansion in the trend toward in-house tax and accounting roles. Additionally, over 20% (21.5%) aim for 'independence or individual practice', showing a tri-polarization of career goals.
■ Salary is the Most Prioritized Condition — Outpacing Work-Life Balance by 6 Points
The most prioritized condition when choosing a job (single choice) was 'salary/wage level' (39.0%), which was approximately 6 percentage points higher than the second choice, 'work-life balance/low overtime' (32.8%). The trend to prioritize compensation improvement has become very clear.
FAQ
税理士の中で転職を検討している人の割合はどのくらいですか？
調査によると、全体の88.1%が転職を視野に入れており、そのうち18.1%が積極的に活動中、28.8%が情報収集・検討中、41.2%が機会があれば転職したいと回答しています。
税理士が転職を考える最大の理由は何ですか？
最も多い理由は「年収・待遇への不満」で46.9%にのぼります。次いで「仕事内容への不満」（39.0%）、「残業・働き方への不満」（33.9%）となっています。
税理士業界特有の転職トリガーはありますか？
「代表・所長の代替わり」が27.1%で第6位にランクインしており、少数のパートナーで運営される会計事務所特有の経営環境の変化が転職のきっかけとなっています。
税理士の希望転職先にはどのような傾向がありますか？
「中小税理士法人・会計事務所」が53.7%で最多ですが、31.6%が「一般事業会社」、21.5%が「独立・個人事務所」を希望しており、キャリアの選択肢が多様化しています。
税理士が今後最も挑戦したいと考えている業務領域は何ですか？
「M&A・事業承継・企業再編」が67.2%と圧倒的に多く、高度な専門知識を要するコンサルティング領域への関心が非常に高いことが示されました。