外がい形けい標ひょう準じゅん課か税ぜい

noun

dual corporate tax system

A Japanese corporate tax system that taxes companies based on external factors like capital and payroll, not just income. Used in tax policy contexts.

• 外がい形けい標ひょう準じゅん課か税ぜいは、赤あか字じ企き業ぎょうにも課か税ぜいする仕し組くみです。

  The dual corporate tax system is a mechanism that taxes even deficit-ridden companies.