noun
dual corporate tax system
A Japanese corporate tax system that taxes companies based on external factors like capital and payroll, not just income. Used in tax policy contexts.
外形標準課税は、赤字企業にも課税する仕組みです。
The dual corporate tax system is a mechanism that taxes even deficit-ridden companies.
Compound of 外形 (external form), 標準 (standard), and 課税 (taxation). The term describes a tax system based on external indicators rather than income.