Example sentences

1. 年間所得が１５００万円を越す人は毎年３月に確定申告しなければならない。

   An individual with an annual income of more than 15 million yen is required to file his or her final tax return in March.

2. 政府は特に高額の所得に対して特別税を課すことを決定した。

   The government decided to impose a special tax on very high incomes.

3. 所得税は控除額を上回るいかなる所得にもかかる。

   An income tax is levied on any income that exceeds deductions.