corporate taxation
Business term referring to the system or act of taxing corporations.
The corporate taxation system differs from country to country.
Corporate taxation is expected to increase this year.
所得税 is income tax on individuals, while 法人課税 is taxation on corporations.
法人税 specifically refers to the corporate tax itself, whereas 法人課税 is the broader concept of corporate taxation.
Compound of 法人 (corporation) and 課税 (taxation).