所得税(しょとくぜい)

所得税(しょとくぜい) is the tax levied on personal or corporate income in Japan.

COMMON EXPRESSIONS:

• 所得税(しょとくぜい)率(りつ): income tax rate
• 所得税(しょとくぜい)控除(こうじょ): income tax deduction
• 累進(るいしん)課税(かぜい): progressive taxation
• 源泉(げんせん)所得税(しょとくぜい): withholding income tax
• 所得税(しょとくぜい)を納(おさ)める: to pay income tax

OTHER MAIN TAXES IN JAPAN:

• 消費税(しょうひぜい): consumption tax (sales tax)
• 住民税(じゅうみんぜい): resident tax (local tax)
• 法人税(ほうじんぜい): corporate tax

NOTE:
Japan uses progressive taxation - higher income means higher tax rates.