出しゅっ国こく税ぜい

noun

departure tax

A tax levied on individuals when they leave a country, typically collected at airports or borders.

• 日本にほんでは2019年ねんから出しゅっ国こく税ぜいが導どう入にゅうされた。

  A departure tax was introduced in Japan in 2019.

noun

expatriation tax; exit tax

A tax imposed on individuals who renounce their citizenship or long-term residency, often on unrealized capital gains. Less common than the departure tax sense.

• 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。

  An exit tax may be imposed when wealthy individuals move abroad.