課税の累進性
日本では、所得税の課税の累進性が高いため、高所得者ほど税率が高くなります。
In Japan, the progressive nature of income tax means higher earners pay higher tax rates.
A tax system where the tax rate increases as the taxable amount increases.
累進性の高い税制は、所得格差の是正に寄与すると言われています。
A highly progressive tax system is said to help reduce income inequality.
所得税の累進性により、年収が高くなるほど税率が上がります。
Due to the progressive nature of income tax, the higher your annual income, the higher your tax rate.
累進性 (ruishinsei) refers specifically to the increasing rate structure, not just the concept of taxation.
Related Phrases
Pro Tip
Remembering the term
Think of 累進 (ruishin) as 'accumulating steps'—each step (income bracket) increases the rate, like climbing stairs.
Gold Rule
Progressive vs. Regressive
Progressive taxation (累進課税) increases with income. Regressive taxation (逆進性) decreases with income. Proportional taxation (比例課税) stays flat.
Word Origin
課税 (kazei, taxation) + の (no, possessive) + 累進性 (ruishinsei, progression). 累進 (ruishin) combines 累 (accumulate) and 進 (advance), indicating a step-by-step increase.
Usage Notes
Used in academic, legal, and financial contexts. Often contrasted with 比例課税 (proportional taxation) and 逆進性 (regressive taxation). The term emphasizes the structural property of the tax system rather than the act of taxation itself.