noun
taxable amount; assessed value
Technical term used in tax contexts, referring to the value on which tax is calculated.
課税価額が高いと、支払う税金も増える。
If the taxable amount is high, the tax you pay also increases.
課税標準 is the tax base or standard for assessment, while 課税価額 is the actual monetary amount assessed.
Compound of 課税 (taxation) and 価額 (value, amount).