noun
tax base; basis of taxation
Technical term used in tax law and accounting. Refers to the value or amount on which a tax is calculated.
消費税の課税標準は、課税資産の譲渡等の対価の額です。
The tax base for consumption tax is the amount of consideration for the transfer of taxable assets, etc.
課税標準の計算方法を確認してください。
Please check the calculation method for the tax base.