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一時所得 (いちじしょとく) Japanese meaning | Kotomora
Meanings 1
noun
occasional income ; temporary income
Primarily used in Japanese tax law to refer to income that is not regular, such as winnings, prizes, or one-time gains. In everyday conversation, it may be used loosely for any irregular earnings.
ふく
業ぎょう
の
収しゅう
入にゅう
が
一いち
時じ
所しょ
得とく
に
あたる
か
どう
か
税ぜい
理り
士し
に
相そう
談だん
し
た
。
I consulted a tax accountant about whether my side-job income qualifies as occasional income.
Similar words 雑ざつ 所しょ 得とく 雑所得 (miscellaneous income) covers side income that is more regular or recurring, while 一時所得 is for truly one-off or irregular gains.
給きゅう 与よ 所しょ 得とく 給与所得 (employment income) is regular salary income, contrasting with the irregular nature of 一時所得.
Etymology Compound of 一時 (いちじ, 'temporary, one-time') and 所得 (しょとく, 'income'). The term is a direct calque from the concept of 'occasional income' in tax terminology.
