税 — Tax, Duty

Meaning

税 means tax, duty, or levy — whatever you pay to the government, whether it's a cut of your paycheck or a line item on a store receipt. It shows up constantly: the 消費税 tacked onto every convenience store purchase, the 所得税 withheld from monthly salaries, the 関税 stamped on parcels arriving from abroad. For N3 learners, this kanji is non-negotiable.

Structurally, 税 is a compound ideograph (会意文字 / かいいもじ) built from two parts. On the left is 禾 (のぎへん), the radical for grain or rice stalks. On the right is 兌 (だ), meaning exchange — giving something over. Together, they originally depicted the ancient practice of handing a portion of the harvest to the ruling authority as tribute.

As economies shifted from grain to cash, 税 expanded with them. Today it covers any government-mandated levy, whether paid by wire transfer, credit card, or cash at the tax office window. The character is part of the 5th-grade curriculum (小学5年生) and is written in 12 strokes, with 禾 as its radical.

Readings

On'yomi (音読み) — Chinese-derived readings

税 has one on'yomi: ゼイ (ZEI), borrowed from Middle Chinese. Every tax-related compound in Japanese uses this reading — no exceptions worth worrying about. Key compounds using ゼイ:

税金ぜいきん (zeikin) — tax money, taxes in general
消費税しょうひぜい (shōhizei) — consumption tax (Japan's VAT, currently 10%)
所得税しょとくぜい (shotokuzei) — income tax
関税かんぜい (kanzei) — customs duty, tariff
税率ぜいりつ (zeiritsu) — tax rate

Kun'yomi (訓読み) — Native Japanese readings

税 has no kun'yomi. Taxation as a formal institution came to Japan through Chinese administrative influence, and the character arrived with its Chinese pronunciation intact. Native Japanese vocabulary for tax concepts was absorbed into or replaced by Chinese-derived terms.

The practical upside: memorize ゼイ, and you're done.

Common Words & Compounds

税 pairs with dozens of other characters to cover Japan's full tax vocabulary. The most useful ones, grouped by category:

General Tax Terms

税金ぜいきん (zeikin) — taxes; the everyday word for tax in general
課税かぜい (kazei) — taxation, imposing a tax
税率ぜいりつ (zeiritsu) — tax rate, percentage applied
税収ぜいしゅう (zeishū) — tax revenue collected by government
税制ぜいせい (zeisei) — the tax system

Specific Types of Tax

消費税しょうひぜい (shōhizei) — consumption tax on goods and services
所得税しょとくぜい (shotokuzei) — income tax
法人税ほうじんぜい (hōjinzei) — corporate tax
関税かんぜい (kanzei) — customs duty on imports or exports
固定資産税こていしさんぜい (kotei shisan zei) — property tax

Tax Actions & Status

納税のうぜい (nōzei) — paying taxes, filing a return
脱税だつぜい (datsuzei) — tax evasion (illegal)
免税めんぜい (menzei) — tax exemption, duty-free
非課税ひかぜい (hikazei) — non-taxable, tax-free status
増税ぞうぜい (zōzei) — tax increase
減税げんぜい (genzei) — tax cut

Institutions

税務署ぜいむしょ (zeimusho) — regional tax office
税関ぜいかん (zeikan) — customs office at a border or airport

Example Sentences

この商品しょうひんの値段ねだんには消費税しょうひぜいが含ふくまれています。

Kono shōhin no nedan ni wa shōhizei ga fukumarete imasu.

The price of this product includes consumption tax.

毎年まいとし３月がつに確定申告かくていしんこくをして税金ぜいきんを納おさめます。

Maitoshi sangatsu ni kakutei shinkoku wo shite zeikin wo osamemasu.

Every March I file my tax return and pay what I owe.

免税店めんぜいてんでは外国人がいこくじんが税金ぜいきんなしで買かい物ものできます。

Menzei-ten de wa gaikokujin ga zeikin nashi de kaimono dekimasu.

At duty-free shops, foreign visitors can buy goods without paying tax.

政府せいふは来年らいねんから増税ぞうぜいする方針ほうしんを発表はっぴょうした。

Seifu wa rainen kara zōzei suru hōshin wo happyō shita.

The government announced it will raise taxes starting next year.

脱税だつぜいは重大じゅうだいな犯罪はんざいであり、厳きびしく罰ばっせられます。

Datsuzei wa jūdai na hanzai de ari, kibishiku basseraremasu.

Tax evasion is a serious crime and carries heavy penalties.

輸入品ゆにゅうひんには高たかい関税かんぜいがかかることがあります。

Yunyūhin ni wa takai kanzei ga kakaru koto ga arimasu.

Imported goods can be subject to steep customs duties.

税務署ぜいむしょから手紙てがみが届とどいたので、内容ないようを確認かくにんした。

Zeimusho kara tegami ga todoita node, naiyō wo kakunin shita.

A letter arrived from the tax office, so I read through it carefully.

この収入しゅうにゅうは非課税ひかぜいなので、申告しんこくする必要ひつようはありません。

Kono shūnyū wa hikazei nanode, shinkoku suru hitsuyō wa arimasen.

This income is non-taxable, so you don't need to report it.

所得税しょとくぜいの税率ぜいりつは収入しゅうにゅうによって異ことなります。

Shotokuzei no zeiritsu wa shūnyū ni yotte kotonari masu.

Income tax rates vary depending on how much you earn.

Memory Tip

Picture a rice farmer at harvest time. The left side of 税, 禾, shows grain stalks. The right side, 兌, means to hand something over. The farmer separates a bundle of grain and gives it to the ruler — that bundle is the tax.

Shorthand: grain (禾) you must give away (兌) = tax (税). Two halves, one story.