所得税

1. Origins, structure, and basic meaning

• Structure: 所得税 is read as しょとくぜい and is a noun for income tax, a tax calculated on income.
• Basic usage: Its calculation system appears in 所得税が計算される仕組み, while the amount paid appears in 所得税の額.

2. Common pitfalls and similar expressions

• Income and the tax amount
  • 所得税 is not the income itself; it is the tax calculated and paid on that income.
• Difference from 消費税
  • 消費税 is imposed on consumption of goods and services, while 所得税 is based on income.