租鉱区 area of mining lease

租借する hold by lease

租借者 taker

租借地 leased territory

租税 public levy●tax rates●taxation

租税および印紙収入 tax and stamp revenues

租税の帰着 incidence of tax

租税の減免 reduction or exemption of tax

租税の後転 backward shifting of tax

租税の公平 tax equity

租税の差別的帰着 differential tax incidence

租税の受益者負担原則 benefit theory of taxation●benefits-received principle of taxation

租税の所得弾力性 income elasticity of tax

租税の請負取り立て farming of taxes

租税の単一化 tax simplification

租税の中立性 neutrality of taxation

租税の予納 prepayment of tax

租税コンサルタント tax consultant

租税意識 tax consciousness

租税会計 taxable account

租税回避 avoidance of tax●tax avoidance●tax break●tax mitigation

租税回避への対応を行う respond to tax avoidance

租税回避行為 tax avoidance

租税回避地 tax haven〔税金(tax)からの避難地(haven)という意味で、全く税金を支払う必要がないか、もしくは、税率が極めて低い国や地域を指す。ケイマン、バハマ、バミューダ、英領バージン、チャネル諸島、モナコ、バヌアツ各国地域が有名（1999年）。〕

租税学者 tax theorist

租税管理者 tax administrator

租税還元 capitalization of tax

租税還付請求 tax refund claim

租税還付請求権 claim for tax refunds

租税機構 tax machinery

租税客体 object of tax

租税極少化 tax minimization

租税軽減 tax reduction

租税検査課 【組織】Tax Audit Division

租税検査官 tax inspector

租税権力 tax claims

租税原則 principle of taxation

租税公課 tax and dues●tax and public charge●tax and public imposition●taxes and public charges

租税公債勘定 treasury tax and loan account

租税効果 tax impact

租税効率 tax efficiency

租税控除 tax offset

租税構造 tax structure

租税構造を改革する reinvent the tax structure

租税国家 tax state

租税査定 tax assessment

租税査定人 tax assessor

租税債務 tax liability

租税裁判 tax case

租税裁判所 tax court

租税支出 tax expenditure

租税資本化 capitalization of tax

租税主体 taxable entity●taxable subject

租税取り決め tax deal

租税収入 yield of tax

租税訟務課 【組織】Tax Litigation Division

租税乗数 income tax multiplier

租税条約 bilateral tax agreement●tax convention●tax treaty●taxation convention

租税条約による特例 special tax treatment under tax convention

租税条約ネットワークを広げる expand one's tax treaty network

租税性向 propensity to tax

租税先取特権 tax lien

租税専門家 tax specialist

租税徴収 collection of rates●collection of tax●collection of taxes

租税転嫁 shift of taxes●shifting and incidence of taxation●shifting of tax●shifting of taxation●tax shifting

租税統計 statistics of tax

租税特別措置 special taxation measures

租税特別措置法 special taxation measures law

租税犯 tax crime●tax criminal

租税負担 burden of tax●incidence of taxation●tax load

租税負担の軽減 tax relief

租税負担水準 taxation burden level

租税負担率 ratio of tax burden●tax burden ratio●tax-bearing ratio

租税分与 tax sharing

租税補助金 tax subsidy

租税法律主義 no taxation without representation●principle of no taxation without law

租税摩擦 tax friction

租税免除 exemption of rates●exemption of taxes●tax exemption

租税目的に~を利用する use ~ for tax purposes

租税優先権 priority of tax claims

租税誘因 tax incentive

租税理論 tax theory

租税逋脱罪 criminal tax evasion