JLPT N1 • KANJI

deferred tax

Practice Question

🎉 Explanation

English Explanation

くりのべぜいきん combines the kun'yomi for 繰延 (くり+のべ) and the on'yomi for 税金 (ぜいきん). This mix of kun'yomi for the verb-like part and on'yomi for the noun part is common. Misreadings often involve incorrect pronunciation of 繰延. 繰延税金 refers to deferred tax, which represents future tax liabilities or assets resulting from temporary differences in financial and tax accounting.

日本語解説

「くりのべぜいきん」は、繰延(くり+のべ)が訓読み、税金(ぜいきん)が音読みという混合パターンです。繰延部分の誤読がよくあります。繰延税金とは、会計と税務の認識のずれによって生じる、将来支払う税金や回収する税金のことです。

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