課税

かぜい
taxation

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かぜい【課税】

*taxation

〖U〗徴税

taxation at the source 源泉課税

progressive taxation 累進課税

be subject to taxation 課税対象となる

appraise a house for taxation 家屋を課税のために評価する.

*assessment

〖U〗 税額の決定；(財産・収入に対する)課税.

imposition

〖U〗《正式》〔税などを/…に〕課すこと〔of/on， upon〕

the imposition of taxes 課税.

▲“Do you have ［ 《英》Have you］ anything to declare?”“Nothing to declare. ” 「課税品をお持ちですか」「いいえ， ありません」.

◇ → 課税する

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かぜい【課税】

taxation; imposition of taxes; 〔税〕 a tax; a duty; a levy.

～する tax; levy [put, place, impose, assess] a tax 《on…》; levy duties 《on…》; charge (sb) a tax.

●個人の所得に課税する tax individual income

・貯金の利子に課税する tax the interest on savings

・重く課税する tax sb [sth] heavily; levy [impose] heavy taxes 《on…》

・二重に課税する tax sth doubly; impose a twofold tax 《on…》

・課税すべき taxable; leviable; 《something》 that should be taxed

・課税される be taxed; be subject to taxation

・消費税はすべての消費に対して 5%課税される. Consumption tax of five percent is levied on all purchases [goods and services].

・遺産を相続すると相続税が課税される. Inheritance tax is payable on inherited property.

●課税の対象となる be liable for taxation; be taxable; be assessable; 〔関税〕 be dutiable.

●課税を免除される be exempt(ed) [immune] from taxation.

一律課税 a flat(-rate) tax.

資本課税 a capital levy; a tax on capital.

総合課税 comprehensive [consolidated] (income) taxation; taxation on aggregated income.

追徴課税 a penalty tax.

配当課税 levying tax on stock dividends; capital gains tax.

分離課税 separate taxation.

累進課税 progressive [cumulative, graduated] taxation.

課税売上高 〔消費税の〕 taxable [taxed] sales.

課税価格 a taxable amount; 〔評価額〕 an assessed value.

課税権 the right to levy tax(es); taxing power; power [sovereignty] of taxation.

課税最低限 a minimum taxable income; a lowest taxable limit [income].

課税自主権 the right to levy independent [separate] tax(es).

課税所得 (a) taxable income.

課税証明書 a taxation certificate.

課税数量 a quantity [volume] of assessment.

課税単位 a unit of taxation [assessment].

課税範囲 the scope of taxation [assessment].

課税標準 a tax base; a basis [standard] of assessment.

課税品 a taxable article; 〔税関での〕 a dutiable [《米》 customable] article.

課税物件[対象] an object of taxation; a taxable [taxed] article [item].

課税方式 a taxation formula.

課税免除 tax exemption; an exemption from (paying) tax(es).

課税率 a tax rate; a rate of taxation.