Japan Tax Accountant Exam: Application Photo Spec and How to Create It
Make an application photo that meets the official National Tax Council (Tax Accountant Subcommittee) spec, from a smartphone shot, for ¥200. From Reiwa 8 (2026), online application is also available.
| Dimensions | 45mm × 35mm |
|---|---|
| Face length | Not specified |
| Top margin | Not specified |
| Background | Plain background required — white or light-colored wall recommended, free from shadows, objects, or gradients (no specific color mandated) |
| Shoot-by window | Taken within 6 months of application |
| Official issuer | National Tax Council (Tax Accountant Subcommittee), Japan |
View the official source ↗(Last verified: 2026-05-27)
Verbatim official spec
The verbatim official spec from the Reiwa 8 (76th) Tax Accountant Exam Guide, published on the National Tax Agency website by the National Tax Council (Tax Accountant Subcommittee), is shown below in the original Japanese.
- 「3 写真の規格 (1) 大きさは、縦45㎜×横35㎜のもの（パスポート申請用と同じサイズ）」
- 「(2) 脱帽・正面向・顔中心の人物配置で背景が無地のもの」
- 「(3) カラー写真であること」
- 「(4) 申込日前6か月以内に撮影したもの」
- 「顔写真の裏面に氏名を記入し、所定の箇所にのりづけして貼ってください（フィルムシートは、のりづけした写真の上から貼ってください。）」
- 「縦45mm×横35mmのカラー写真を準備してください」
- 「令和8年度（第76回）税理士試験から、税理士試験の申込み、結果通知の確認及び各種申請をオンラインで行うことができる税理士試験WEB申請オフィシャルサイトを開設しました」
Why this spec matters
The Japan Tax Accountant (Zeirishi) exam is a national qualification administered by the National Tax Council (Tax Accountant Subcommittee), with applications received by each Regional Taxation Bureau and the Okinawa Regional Taxation Office. It uses a subject-by-subject pass system across 11 subjects (2 accounting + 9 tax law), and 5 passed subjects yield the qualification. Roughly 35,000–40,000 cumulative sittings occur per year, and most candidates stack 1–2 subjects per year over several years. The photo is attached to the application form (which doubles as the photo ticket). From Reiwa 8 (2026, the 76th exam), the official "Tax Accountant Exam Web Application portal" opened, enabling online application, result checking, and various filings — postal application remains supported. The size is the same as a passport (45×35mm), but the standout requirement is that the official spec explicitly states "must be a color photo": black-and-white or monochrome prints are an immediate rejection. Separately, the post-pass Zeirishi registration with the Japan Federation of Tax Accountants Associations (JFTA) uses a completely different photo (2.8×2.4cm, within 3 months, jacket-and-tie required) — do not confuse the two. Because of the 6-month limit, candidates who stack subjects across years need a fresh photo every year.
How to create it for ¥200
With a smartphone and ¥200, you can prepare a spec-compliant color photo that works for both the Reiwa 8 online application and the postal application route.
- 1
Take the photo on your smartphone
Stand against a plain, light-colored wall in a bright room. No hat. Neutral expression, eyes on the lens. Because color is mandatory, do not use a monochrome camera mode. - 2
AI removes the background and aligns to spec
Upload the photo. AI removes the background, then auto-aligns it to the 45×35mm color spec. You can fine-tune face position to 0.1mm precision if needed. - 3
Print at a Japan conbini via QR code, write your name on the back, then glue
After payment, a QR code and 8-digit user number arrive by email. Print on L-size paper from ¥30 in color at any Japan conbini, write your name on the back of the print, then glue it onto the designated spot on the application form (which doubles as the photo ticket). Apply any film sheet on top of the glued photo. From Reiwa 8 onward, the same photo also serves the online application route.
Create a Spec-Compliant Tax Accountant Exam Photo for ¥200
AI auto-adjusts your smartphone shot to the 45×35mm color spec required by the National Tax Council. Works for both the Reiwa 8 online application route and the postal route.
Create now — ¥200What Ramune AI ID Photo offers
Even for a tight spec like My Number, you can finish the entire shoot → process → print workflow in your browser.
0.1mm face position adjustment
Drag the hairline, chin, and face-width guides — or type the millimetre value — to fit inside even a 4mm-wide regulatory window like the My Number spec.
Auto-generated L-size print sheet
Multiple photos optimally arranged on L-size paper with cut marks. Print directly at home or at a convenience store.
AI removes the background automatically
Walls or objects in the original shot are auto-removed; AI converts the photo to the plain background the spec requires.
AI skin smoothing with a natural finish
Auto-reduces blemishes and uneven tone while keeping a natural look. Choose between the original and the smoothed version.
Print at 55,000 convenience stores nationwide
Scan a QR code at the multi-copy machine in 7-Eleven, FamilyMart, Lawson, Ministop, or Poplar — L-size prints from ¥30.
5-language support, no app required
Japanese, English, Chinese, Korean, and Vietnamese — works entirely in your smartphone browser without installing an app.
Frequently asked questions
Can I print it in black-and-white?
Can I reuse the same photo for the post-pass JFTA registration?
If I sit subjects across multiple years, can I reuse last year's photo?
I heard online application opened from Reiwa 8 — can I do everything online?
Can I wear glasses in the photo?
Related content
Create a Spec-Compliant Tax Accountant Exam Photo for ¥200
AI auto-adjusts your smartphone shot to the 45×35mm color spec required by the National Tax Council. Works for both the Reiwa 8 online application route and the postal route.
Create now — ¥200