Overview
The Bookkeeping Test (Nissho Boki, 日商簿記検定) is a certification run by the Japan Chamber of Commerce and Industry together with local chambers of commerce. It tests the skill of recording, calculating and organising a company's business activity so that its results and financial position can be understood. The test is in Japanese.
There are five grades: Level 1, Level 2, Level 3, Bookkeeping Beginner and Cost Accounting Beginner. Levels 1 to 3 are the main grades.
Levels or stages
Level 1
Covers commercial bookkeeping, accounting, industrial bookkeeping and cost accounting.
The paper has two halves, each 90 minutes: commercial bookkeeping with accounting theory, then industrial bookkeeping with cost accounting. Total time is 180 minutes.
Passing a Level 1 exam makes you eligible to sit the national tax accountant (zeirishi) examination.
Level 2
Covers higher-level commercial and industrial bookkeeping, aimed at understanding a company's management from its financial statements.
One paper of 90 minutes with commercial bookkeeping and industrial bookkeeping (including cost accounting), up to five questions.
Level 3
Covers basic commercial bookkeeping for general business workers in any industry.
One paper of 60 minutes on commercial bookkeeping, up to three questions.
The Level 3 scoring structure changes from 2027.
Beginner grades
Bookkeeping Beginner covers basic accounting terms and how double-entry works. Cost Accounting Beginner covers how costs relate to profit. Both are available as net tests.
Exam pattern
Levels 1 to 3 are held as paper-based tests on set dates through the chambers of commerce. Levels 2 and 3, and the two beginner grades, are also available as net tests.
| Grade | Time | Subjects |
|---|---|---|
| Level 1 | 90 minutes x 2 | Commercial bookkeeping, accounting, industrial bookkeeping, cost accounting |
| Level 2 | 90 minutes | Commercial and industrial bookkeeping |
| Level 3 | 60 minutes | Commercial bookkeeping |
On paper tests you may use a simple calculator or abacus (one device), and only basic arithmetic functions are allowed. Write with an HB or B pencil or mechanical pencil.
Marking and results
The pass mark is 70% for every level. For Level 1, you must also score at least 40% in each of the four subjects.
Important dates
The 174th paper examination is on 15 November 2026. Net tests for the grades that offer them are available on dates set by each test centre.
How to apply
Application dates and methods differ by chamber of commerce. The official site advises asking the chamber you plan to sit with about two months before your preferred test date. Bring valid photo identification showing your name and date of birth to the paper exam. The official helpline is 050-5541-8600 (9:00 to 20:00, year-round).
After the exam
A pass at Level 1 gives eligibility for the tax accountant exam and can count in some university admissions.