課税

課税

Taxation.

In this sentence, '課税' ('to impose tax') is used as an action by the government to implement a new system of taxation.

政府は新しい環境税を課税する予定です。

The government plans to impose a new environmental tax.

Here, '課税' is used in the context of determining the tax amount levied, linked to individuals' income levels.

課税額は年収に応じて異なることがあります。

The tax amount may vary depending on annual income.

In this example, '課税' refers to the application of a consumption tax during the transaction of purchasing goods.

商品購入時に消費税が課税されます。

Consumption tax is imposed when purchasing goods.