課か税ぜい標ひょう準じゅん

noun

tax base; basis of taxation

Technical term used in tax law and accounting. Refers to the value or amount on which a tax is calculated.

• 消しょう費ひ税ぜいの課か税ぜい標ひょう準じゅんは、課か税ぜい資し産さんの譲じょう渡と等とうの対たい価かの額がくです。

  The tax base for consumption tax is the amount of consideration for the transfer of taxable assets, etc.

• 課か税ぜい標ひょう準じゅんの計けい算さん方ほう法ほうを確かく認にんしてください。

  Please check the calculation method for the tax base.