所しょ得とく割わり

noun

income-based levy; per income levy; taxation on income basis

A tax or levy calculated based on income, often used in the context of Japanese local inhabitant taxes (住民税) where the income-based portion is contrasted with the per-capita portion.

• 住じゅう民みん税ぜいは所しょ得とく割わりと均きん等とう割わりから成なる。

  The inhabitant tax consists of an income-based levy and a per-capita levy.

• 所しょ得とく割わりの税ぜい率りつは自じ治ち体たいによって異ことなる。

  The tax rate for the income-based levy varies by municipality.