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Sentence analysis
10Spans
Sentence
Span Details
住民税
municipal tax; resident taxnoun
は
topic markergrammar
前年
the previous year; last yearnoun, adverb
の
possession, attribution, nominalizer, or nominal linkergrammar
所得
income; earningsnoun
に
direction, time, indirect object, or target markergrammar
基づい
be based on; be founded on; be grounded in; be due to; come from; arise from-> 基づくgodan verb
て
connective te-formgrammar
計算
calculation; computation; counting; consideration; estimation; expectationnoun, suru verb
される。
passive, potential, or respect auxiliarygrammar