The Graduate Division of Commerce established a master's program in 1966 and a doctoral program in 1968, and during its 50 years of history, it has produced a large number of capable human resources. Based on academic research with a broad perspective, and specialized theoretical and practical research in the four fields of commercial science, business administration, accountancy, tax law, this graduate division cultivates researchers, educators, and high-level specialized professionals with high-level research skills and specialized skills who are capable of resolving economic and social problems. Furthermore, this graduate division promotes the acceptance of foreign students and full-fledged members of society based on the perspectives of international contribution and social contribution, and its philosophy and aim are to foster human resources who are active globally.

This graduate division has well-balanced structured curricula in the four fields of commercial science, business administration, accountancy, and tax law, and also offers subjects tied to qualification acquisition, subjects for improving foreign-language skills, and so on. In order to meet the education and research needs of graduate students, this graduate division has education staff members who possess outstanding research achievements and educational experience related to distribution & marketing, finance & trade, business management & information, accounting, tax law, and so on. In particular, the graduate division has an abundance of staff members who provide guidance on qualification acquisition for accountant professions, such as tax accountant and certified public accountant, and it has produced a large number of graduates who are exempt from tax-accountant examination subjects. Based on small-group instruction by the abovementioned education staff members, research guidance is meticulously provided to graduate students so that they can achieve their goals. In FY2011, multiple guidance systems overseen by multiple faculty members other than academic advisors were introduced in the master's program and the doctoral program, and this has made it possible for students to receive even more extensive research guidance.

Graduate students are provided dedicated joint laboratories, and a teaching assistant (TA) system, and internal and external scholarship systems are available. In addition, efforts are made to enhance research environments, and this includes offering various research support systems, and enabling presentations of research results to be made in "The commerce review of Graduate School of Komazawa University" and "The economic review of Komazawa University" (Komazawa University Faculty of Economics).