予よ定てい納のう税ぜい

noun

prepayment of income taxes

A tax term referring to the system where taxpayers make estimated tax payments in advance, typically in installments, rather than paying the full amount at year-end.

• 個こ人じん事じ業ぎょう主ぬしは予よ定てい納のう税ぜいで所しょ得とく税ぜいを前まえ払ばらいする必ひつ要ようがある。

  Sole proprietors must prepay their income tax through the estimated tax payment system.