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
日本では、利子所得以外は総合課税の対象となる。
In Japan, income other than interest is subject to aggregate taxation.
総合課税と分離課税の違いを説明してください。
Please explain the difference between aggregate taxation and separate taxation.