income-based levy; per income levy; taxation on income basis
A tax or levy calculated based on income, often used in the context of Japanese local inhabitant taxes (住民税) where the income-based portion is contrasted with the per-capita portion.
The inhabitant tax consists of an income-based levy and a per-capita levy.
The tax rate for the income-based levy varies by municipality.
住民税 is the inhabitant tax that includes both 所得割 and 均等割 as components.
Standard kanji spelling for this tax term.
Variant spelling with okurigana; less common but still used.
Compound of 所得 (income) and 割 (proportion, levy).