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累進課税
ruishin kazei
progressive taxation
日本では累進課税制度が採用されている。
Japan employs a progressive taxation system.
Law
formal
A tax system where the tax rate increases as the taxable amount increases, typically applied to income tax.
高所得者ほど累進課税の適用率が高くなる。
The higher the income, the higher the applicable tax rate under progressive taxation.
累進課税は所得格差の是正に役立つと言われている。
Progressive taxation is said to help correct income inequality.
Commonly used in discussions about income tax policies and economic inequality.
Related Phrases
Pro Tip
Remembering the term
Think of 累進 as 'layered' or 'stepped' (like layers of a cake increasing in size) and 課税 as 'taxation'. The combined term literally means 'layered taxation', which aligns with the concept of increasing tax rates.
Gold Rule
Context matters
累進課税 is almost always used in formal discussions about tax policy, economic inequality, or government revenue. Avoid using it in casual contexts.
Word Origin
The term combines 累進 (ruishin, 'progressive' or 'gradual increase') and 課税 (kazei, 'taxation'). 累進 derives from 累 (rui, 'accumulate' or 'layer') and 進 (shin, 'advance'), reflecting the increasing rate structure. 課税 combines 課 (ka, 'levy') and 税 (zei, 'tax'). The compound entered modern usage in the early 20th century alongside the adoption of progressive tax systems in Japan.
Usage Notes
累進課税 is a formal term primarily used in legal, economic, and policy contexts. It is not used in casual conversation. The term is often contrasted with 比例課税 (proportional taxation) and 逆進課税 (regressive taxation).
Word Breakdown
累進
progressive or gradual increase (from 累 'accumulate' + 進 'advance')
compound課税
taxation (from 課 'levy' + 税 'tax')
compound和英辞典