課税する · noun or participle which takes 'suru'
| Form | Positive | Negative |
|---|---|---|
| Dictionary | 課税する | 課税しない |
| Polite | 課税します | 課税しません |
| Past polite | 課税しました | 課税しませんでした |
| Past | 課税した | 課税しなかった |
| Te-form | 課税して | 課税しないで |
| Desire | 課税したい | 課税したくない |
| Potential | 課税できる | 課税できない |
| Passive | 課税される | 課税されない |
| Causative | 課税させる | 課税させない |
| Causative passive | 課税させられる | 課税させられない |
| Volitional | 課税しよう | |
| Polite volitional | 課税しましょう | |
| Imperative | 課税しろ | 課税するな |
| Conditional | 課税すれば | 課税しなければ |
| Tara conditional | 課税したら | 課税しなかったら |
noun, noun or participle which takes 'suru', intransitive verb
taxation; imposition of taxes
Refers to the act or system of levying taxes. Often used in legal, economic, and news contexts.
The government is considering the imposition of a new consumption tax.
この所得には課税されない。
This income is not taxed.
The government decided to impose a tax on imported goods.
This income becomes subject to taxation.
The government tightened taxation on the wealthy.
A policy to reduce taxation on small and medium-sized businesses was announced.
課税 means to levy or impose a tax, the direct opposite of 無税, which means no tax is charged at all.
課税 is the act of imposing or setting a tax, while 徴収 is the later act of actually collecting the money that has been imposed, so the two are easily mixed up but refer to different stages.
double taxation
separate taxation; separate tax treatment