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Sentence analysis
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Sentence
Span Details
法人所得
corporate incomenoun
に
direction, time, indirect object, or target markergrammar
対する
face; be facing; be directed toward; be in response to; be related to; receive; attend to; compare with; contrast with; be opposed to; confront; oppose; compete withsuru verb
税率
tax rate; tariff rate; customs-duty ratenoun
は
topic markergrammar
年々
year by year; annually; every yearnoun, adverb
変わる
change; be transformed; vary; move to; be changed to another place; be different; be unusual; be uncommongodan verb
ことがある。
have done (something); something has occurred; sometimes; there are times when-> 事があるexpression, verb