課税

1. Origins, structure, and basic meaning

• Structure: 課税, read かぜい, denotes imposing or applying a tax obligation to goods, income, or another taxable subject.
• Basic usage: It covers a proposal to tax luxury goods and overseas income becoming subject to tax.

2. Common pitfalls and similar expressions

• Taxation versus the tax rate
  • It is the imposition or applicability of tax; the particular rate is determined separately.