A tax levied on income earned by individuals or corporations; calculated based on wages, business income, dividends, etc.
年末調整で所得税の過不足が清算される。
Income tax underpayments or overpayments are settled in the year-end adjustment.
フリーランスは確定申告で所得税を自分で申告・納付する必要がある。
Freelancers must report and pay income tax themselves through the final tax return.
配偶者控除がある場合、課税される所得税が減ることがある。
If a spousal deduction applies, the amount of income tax owed may decrease.