1.
tax system; taxation system
The body of rules and structures by which taxes are levied and collected — including tax types, rates, exemptions, and administrative procedures. A standard term in news and policy discussion.
税制が変わった。
The tax system has changed.
政府は税制改革を進めている。
The government is pushing forward with tax-system reform.
中小企業にとって有利な税制が導入される予定だ。
A tax scheme favorable to small and medium enterprises is scheduled to be introduced.
Compound of 税 (tax) + 制 (system). Refers to the structural side of taxation — the rules and design — rather than tax amounts or individual tax payments.
COMMON COLLOCATIONS:
- 税制改革: tax reform
- 税制改正: tax-code amendment
- 税制優遇: preferential tax treatment
- 現行税制: the current tax system
- 税制調査会: Tax Commission (advisory body)
SIMILAR WORDS:
- 税金: tax — the money paid, not the system
- 租税: taxes — formal/legal term
- 財政: public finance — broader; includes spending as well as taxation