分ぶん離り課か税ぜい

noun

separate taxation; separate tax treatment

A tax system where certain income types are taxed separately from aggregate income, often at a fixed rate. Contrasts with 総合課税 (comprehensive taxation).

See also: 総合課税

• 利り子し所しょ得とくは分ぶん離り課か税ぜいの対たい象しょうとなる。

  Interest income is subject to separate taxation.

• 分ぶん離り課か税ぜいと総そう合ごう課か税ぜいの違ちがいを説せつ明めいしてください。

  Please explain the difference between separate taxation and comprehensive taxation.