miscellaneous income; sundry income
A category of income under Japanese tax law that does not fall into other specific income types (e.g., salary, business, capital gains). Things like freelance earnings, royalties, and certain pension income are also used.
Miscellaneous income includes things like manuscript fees and lecture fees.
When filing your tax return, please be sure to declare your miscellaneous income as well.
Business income from self-employment or running a business, which is a separate tax category from miscellaneous income.
Compound of 雑 (ざつ, 'miscellaneous') and 所得 (しょとく, 'income'). A modern legal and tax term.