For Graduate Schools who are not currently employed, career paths after graduation are a major concern. Broadly speaking, the following career paths are possible:

1. (a) Advancing to the doctoral program = This is a natural path for students aspiring to become researchers, but it has become quite rare among graduates in the last 7 or 8 years.
2. (b) Take qualification exams for certified public accountants, judicial scriveners, social insurance labor consultants, administrative scriveners, etc., and take jobs that utilize those qualifications. Alternatively, pass the civil service exam and be hired as a civil servant. This is the career path taken by nearly half of recent graduates. In particular, a master's thesis on tax law may exempt you from certain subjects in the certified public accountant exam (see Article 7, Paragraph 2 of the Certified Public Accountant Act).
3. (c) Employment in a general company