収得税

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収得税

noun しゅうとくぜい

担税力と課税物件の相違を基準とした租税の分類方法の一つ。個人・法人が収入を得ているという事実に着目して課される租税。収得税は、所得税と収益税に分類することができる。

Opposite: 財産税, 消費税, 流通税

Thesaurus

noun

Opposite: 財産税, 消費税, 流通税

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MLA

"収得税." Wiktionary, via Micwyn, micwyn.com/word/ja/%E5%8F%8E%E5%BE%97%E7%A8%8E. Accessed 7 Nov. 2026.

APA

収得税. (n.d.). In Wiktionary, via Micwyn. Retrieved November 7, 2026, from https://micwyn.com/word/ja/%E5%8F%8E%E5%BE%97%E7%A8%8E

Chicago

"収得税." Wiktionary, via Micwyn. Accessed November 7, 2026. https://micwyn.com/word/ja/%E5%8F%8E%E5%BE%97%E7%A8%8E.

BibTeX

@misc{micwyn_2026,
  title = {収得税},
  howpublished = {Wiktionary, via Micwyn},
  year = {2026},
  url = {https://micwyn.com/word/ja/%E5%8F%8E%E5%BE%97%E7%A8%8E},
  urldate = {2026-11-07}
}