賦課

1. Origins, structure, and basic meaning

• Structure: 賦課 (ふか) is a formal noun for imposing or assessing a tax or burden.
• Basic usage: 税を賦課する predicates assessment by a system; 負担の賦課 names the imposition of a new burden.

2. Common pitfalls and similar expressions

• Assessing a tax and nominal imposition
  • The verbal form takes the assessed item with を; the nominal form uses 負担の to identify what is imposed.