noun
profits tax; consumption tax retained by businesses
A financial term referring to tax on profits, or more specifically the portion of consumption tax that manufacturers or retailers retain rather than passing on to the government. The second meaning is a technical concept in Japanese tax discussions.
益税の仕組みについて説明してください。
Please explain the mechanism of the consumption tax retained by businesses.
この制度では、事業者が益税を得ることができる。
Under this system, businesses can obtain retained consumption tax.