申しん告こく制せい

noun

declaration system; self-assessment system

A system where individuals or entities report or declare information (e.g., income, assets) themselves, often used in tax contexts.

• 日本にほんでは所しょ得とく税ぜいは申しん告こく制せいです。

  In Japan, income tax is based on a self-assessment system.

• この制せい度どは申しん告こく制せいを採さい用ようしている。

  This system adopts a declaration-based approach.