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Sentence

富ふ裕ゆう層そうの国こく外がい転てん出しゅつに際さいして、出しゅっ国こく税ぜいが課かされることがある。

Span Details

富ふ裕ゆう層そう

wealthy people; the rich

possession, attribution, nominalizer, or nominal linker

国こく外がい

outside the country; abroad; overseas

転てん出しゅつ

moving out; transferring out (of a register); transfer; being transferred (to a new post)

noun, suru verb

direction, time, indirect object, or target marker

際さいして、

on the occasion of; at the time of; when

出しゅっ国こく税ぜい

departure tax; expatriation tax; exit tax

impose; levy; assign

-> 課するsuru verb

passive voice; suffering passive; potential form; spontaneous occurrence; honorific (sonkeigo)

auxiliary verb, auxiliary

ことがある。

have done (something); something has occurred; sometimes; there are times when

-> 事があるexpression, verb