noun
registration and license tax
A Japanese national tax levied on registrations and licenses, such as real estate registration, company registration, and certain qualifications.
不動産の登記には登録免許税がかかります。
A registration and license tax is imposed on real estate registration.
会社設立時の登録免許税は資本金の0.7%です。
The registration and license tax when establishing a company is 0.7% of the capital.
Compound of 登録 (registration), 免許 (license), and 税 (tax).