Japanese Taxation Terms

Front 1

直接税

Back 1

direct tax

Hint 1

ちょくせつぜい

Front 2

延滞税

Back 2

tax in arrears; delinquency tax

Hint 2

えんたいぜい

Front 3

長期譲渡所得

Back 3

long-term capital gains

Hint 3

ちょうきじょうとしょとく

Front 4

物品税

Back 4

excise tax, commodity tax

Hint 4

ぶっぴんぜい

Front 5

脱税

Back 5

tax evasion

Hint 5

だつぜい

Front 6

源泉所得税

Back 6

withholding tax; income tax withheld at source

Hint 6

げんせんしょとくぜい

Front 7

譲渡所得

Back 7

capital gains

Hint 7

じょうとしょとく

Front 8

間接税

Back 8

indirect tax

Hint 8

かんせつぜい

Front 9

固定資産税

Back 9

fixed assets tax

Hint 9

こていしさんぜい

Front 10

減税

Back 10

tax reduction

Hint 10

げんぜい

Front 11

印紙税

Back 11

stamp duty

Hint 11

いんしぜい

Front 12

課税所得

Back 12

taxable income

Hint 12

かぜいしょとく

Front 13

繰延税金

Back 13

deferred tax

Hint 13

くりのべぜいきん

Front 14

戻し減税

Back 14

tax rebates

Hint 14

もどしげんぜい

Front 15

消費税

Back 15

consumption tax

Hint 15

しょうひぜい

Front 16

定額税

Back 16

lump sum tax

Hint 16

ていがくぜい

Front 17

申告分離

Back 17

separate filing

Hint 17

しんこくぶんり

Front 18

納税者

Back 18

tax payer

Hint 18

のうぜいしゃ

Front 19

資産税

Back 19

tax on property

Hint 19

しさんぜい

Front 20

増税

Back 20

tax hike; tax increase

Hint 20

ぞうぜい

Front 21

税負担

Back 21

tax burden

Hint 21

ぜいふたん

Front 22

税率

Back 22

tax rate

Hint 22

ぜいりつ

Front 23

税源移譲

Back 23

transfer of tax resources

Hint 23

ぜいげんいじょう

Front 24

追加価値税

Back 24

value-added tax

Hint 24

ついかかちぜい

Front 25

営業収益税

Back 25

business profit tax

Hint 25

えいぎょうしゅうえきぜい

Front 26

外形課税

Back 26

tax on gross revenue; pro forma corporate tax

Hint 26

がいけいかぜい

Front 27

源泉課税

Back 27

tax deducted at source

Hint 27

げんせんかぜい

Front 28

配当課税

Back 28

taxation on dividend income

Hint 28

はいとうかぜい

Front 29

譲渡税

Back 29

transfer tax

Hint 29

じょうとぜい

Front 30

課税利益

Back 30

taxable profits

Hint 30

かぜいりえき

Front 31

法人税

Back 31

corporate tax

Hint 31

ほうじんぜい

Front 32

納税義務

Back 32

tax liability

Hint 32

のうぜいぎむ

Front 33

所得税

Back 33

income tax

Hint 33

しょとくぜい

Front 34

租税及び印紙収入

Back 34

tax and stamp revenue

Hint 34

そぜいおよびいんししゅうにゅう

Front 35

申告所得税

Back 35

self-assessed income tax

Hint 35

しんこくしょとくぜい

Front 36

相続税

Back 36

inheritance tax

Hint 36

そうぞくぜい

Front 37

国税

Back 37

national tax

Hint 37

こくぜい

Front 38

配当所得

Back 38

dividends

Hint 38

はいとくしょとく

Front 39

贈与税

Back 39

gift tax; donation tax

Hint 39

ぞうよぜい

Front 40

還付税額

Back 40

tax refund amount

Hint 40

かんぷぜいがく

Front 41

国税局

Back 41

regional tax bureau

Hint 41

こくぜいきょく

Front 42

滞納

Back 42

delinquency; arrears

Hint 42

たいのう

Front 43

徴収

Back 43

collection (of taxes, etc.)

Hint 43

ちょうしゅう

Front 44

累進税率

Back 44

graduated tax rate

Hint 44

るいしんぜいりつ

Front 45

免税

Back 45

tax exemption

Hint 45

めんぜい

Front 46

二重課税

Back 46

double taxation

Hint 46

にじゅうかぜい

Front 47

担税力

Back 47

ability to pay

Hint 47

たんぜいりょく

Front 48

賃金税

Back 48

payroll tax

Hint 48

ちんぎんぜい

Front 49

支出税

Back 49

expenditure tax

Hint 49

ししゅつぜい

Front 50

奢侈税

Back 50

luxury tax

Hint 50

しゃしぜい

Front 51

人的控除

Back 51

personal allowance, personal deduction

Hint 51

じんてきこうじょ

Front 52

損金算入

Back 52

inclusion in deductible expenses

Hint 52

そんきんさんんゆう

Front 53

外国税額控除

Back 53

foreign tax credit

Hint 53

がいこくぜいがくこうじょ

Front 54

減価償却

Back 54

depreciation

Hint 54

げんかしょうきゃく

Front 55

小売売上税

Back 55

retail sales tax

Hint 55

こうりうりあげぜい

Front 56

一括税

Back 56

lump sum tax

Hint 56

いっかつぜい

Front 57

租税条約

Back 57

tax treaty

Hint 57

そぜいじょうやく

Front 58

住民税

Back 58

resident tax

Hint 58

じゅうみんぜい

Front 59

地方税

Back 59

local tax

Hint 59

ちほうぜい

Front 60

事業税

Back 60

enterprise tax; business tax

Hint 60

じぎょうぜい

Front 61

課税標準

Back 61

tax base; taxable income

Hint 61

かぜいひょうじゅん

Front 62

納税通知書

Back 62

tax notice

Hint 62

のうぜいつうちしょ

Front 63

確定申告

Back 63

final tax return (for the year)

Hint 63

かくていしんこく

Front 64

年末調整

Back 64

year-end tax adjustment

Hint 64

ねんまつちょうせい

Front 65

雑損控除

Back 65

deduction for casualty losses

Hint 65

ざっそんこうじょ

Front 66

医療費控除

Back 66

deduction for medical expenses

Hint 66

いりょうひこうじょ

Front 67

調整控除

Back 67

adjusted deduction

Hint 67

ちょうせいこうじょ

Front 68

税額控除

Back 68

tax credit

Hint 68

ぜいがくこうじょ

Front 69

土地・建物等の譲渡所得

Back 69

capital gains on land and buildings

Front 70

利子所得

Back 70

interest income

Hint 70

りししょとく

Front 71

収入金額

Back 71

total receipts; income amount

Hint 71

しゅうにゅうきんがく

Front 72

一時所得

Back 72

occasional income

Hint 72

いちじしょとく

Front 73

固定資産税

Back 73

real estate tax; fixed assets tax

Hint 73

こていしさんぜい

Front 74

償却資産

Back 74

depreciable assets

Hint 74

しょうきゃくしさん

Front 75

償却方法

Back 75

method of amortization

Hint 75

しょうきゃくほうほう

Front 76

増税法案

Back 76

tax increase bill

Hint 76

ぞうぜいほうあん