法ほう人じん所しょ得とく税ぜい

• 所しょ得とく税ぜい

  所得税 is income tax in general, often referring to individual income tax, while 法人所得税 specifically refers to corporate income tax.

• 法ほう人じん税ぜい

  法人税 is a broader term for corporate taxes, which may include corporate income tax as well as other taxes on corporations.

Compound of 法人 (corporation) + 所得税 (income tax). A straightforward modern legal term.