税率

1. Origins, structure, and basic meaning

• Structure: 税率 is read as ぜいりつ and is a noun for the rate at which tax is imposed on a taxable amount.
• Basic usage: A change appears in 税率が上がる, while application appears in 税率を適用する.

2. Common pitfalls and similar expressions

• Rate and amount
  • 税率 is a percentage or ratio; the actual tax payable is calculated from it and the taxable base.
• Difference from 税額
  • 税額 is the resulting amount of tax, while 税率 is the rate used to calculate it.