所得税の累進課税
日本では所得税の累進課税制度が採用されており、所得が高いほど税率が高くなります。
Japan adopts a progressive income tax system, where the tax rate increases with higher income.
A tax system where the tax rate increases as the taxable amount increases.
所得税の累進課税は、高所得者ほど高い税率が適用される仕組みです。
The progressive income tax applies higher rates to higher earners.
累進課税の目的は、所得の再分配と社会的公平を図ることです。
The purpose of progressive taxation is to achieve income redistribution and social equity.
累進課税は、所得税だけでなく法人税や相続税などにも適用される場合があります。
Related Phrases
Pro Tip
Remembering the term
Break it down: 所得税 (income tax) + 累進 (progressive) + 課税 (taxation). The key concept is 'progressive,' meaning the rate increases with income.
Gold Rule
Progressive vs. Proportional Tax
Progressive tax (累進課税) increases the rate as income rises, while proportional tax (比例課税) applies a flat rate regardless of income.
Word Origin
所得税 (shotokuzei: income tax) + 累進 (ruishin: progressive) + 課税 (kazei: taxation). 累進 comes from 累 (pile up) + 進 (advance), indicating a gradual increase.
Usage Notes
This term is commonly used in discussions about tax policy and economic fairness. It is not typically used in casual conversation.