Survey on Tax Accountants' Careers (May 2026): 88% Consider Job Changes, Driven by Salary Dissatisfaction and Interest in M&A

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.