申しん告こく納のう税ぜい

noun

self-assessed tax payment

A tax system where taxpayers calculate and report their own tax liability, common in income tax and corporate 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納のう税ぜい方ほう式しきがとられている。

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

• 申しん告こく納のう税ぜいの期き限げんは毎まい年とし3月がつ15日にちです。

  The deadline for self-assessed tax payment is March 15th every year.