総そう合ごう課か税ぜい

noun

aggregate taxation; tax on aggregate income

A tax system where various types of income are combined and taxed together, as opposed to separate taxation (分離課税). Used in technical and legal contexts.

See also: 分離課税

• 日本にほんでは、利り子し所しょ得とく以い外がいは総そう合ごう課か税ぜいの対たい象しょうとなる。

  In Japan, income other than interest is subject to aggregate taxation.

• 総そう合ごう課か税ぜいと分ぶん離り課か税ぜいの違ちがいを説せつ明めいしてください。

  Please explain the difference between aggregate taxation and separate taxation.