noun
capital gains tax; capital gain taxation
Refers to the tax levied on profits from the sale of assets such as stocks or real estate.
キャピタルゲイン課税の税率は国によって異なる。
The rate of capital gains tax varies by country.
株式の売却益にはキャピタルゲイン課税がかかる
Capital gains tax is imposed on profits from stock sales.