In this article, we will introduce "Earmarked taxes", which are one of the two main types of "Municipal taxes". Some of you may be familiar with bathing tax, which is collected when you stay at a Japanese inn. Well, sometimes monkeys bathing in hot springs are broadcast on TV, aren't they? Are they not subject to taxation? Business Tax =...

Municipal taxes" are also divided into two types. There are two types of taxes, "Ordinary taxes" and "Earmarked taxes", and there are 9 types of municipal taxes alone! Specifically, city town and village inhabitant taxes are divided into two types: "Ordinary taxes" and "Earmarked taxes".

So far, we have introduced taxes that belong to "National Taxes". This time, we would like to learn English expressions related to "Local Taxes". Local taxes" are further divided into "Prefectural Taxes" and "Municipal Taxes".

Do you know the answer to the last quiz? The correct answer is that "outstanding" is also used when there is an unpaid balance. For example, The invoice issued to ABC Co., Ltd. is outstanding at this point. The word "outstanding" is used in the sense of...

Outstanding!" is often used to praise a person for his or her academic excellence or talent. However, "outstanding" is not always used in a positive way. What is it? Outstanding" means "outside" + "standing", so it may mean "being made to stand outside"? &nbsp...