levy · assign

1. Origins, structure, and basic meaning

• Structure: The on reading is ふ, and no kun reading is listed. It has 15 strokes and relates to imposing a charge or assigning shares.
• Basic usage: 賦課 is read ふか, and 割賦 is read かっぷ.

2. Common pitfalls and similar expressions

• 賦課 / 割賦
  • 賦課 means imposition or assessment. It is a noun read ふか. It is the formal imposition or assessment of a tax or burden.
  • 所得に応じて税を賦課する制度を学んだ。 means “We learned about a system that imposes taxes according to income.”
  • 割賦 means installment plan. It is a noun read かっぷ. It refers to an installment plan that divides payment into multiple portions.
  • 高額な機械を割賦で購入し、毎月代金を支払っている。 means “I bought the expensive machine on an installment plan and make monthly payments.”