所得税は控除額を上回るいかなる所得にもかかる。

Sentence Analyzer

English Translation

An income tax is levied on any income that exceeds deductions.

Furigana

所得(しょとく)税(ぜい)は控除額(こうじょがく)を上回(うわまわ)るいかなる所得(しょとく)にもかかる。

Romanji

Shotoku zei wa kōjogaku o uwamawaru ikanaru shotoku ni mo kakaru.

Words

所得 (しょとく)

income; earnings

税 (ぜい)

tax

は (は)

topic marker particle; indicates contrast with another option (stated or unstated); adds emphasis

控除額 (こうじょがく)

amount deducted (from); deduction (from); abatement

を (を)

indicates direct object of action; indicates subject of causative expression; indicates an area traversed; indicates time (period) over which action takes place; indicates point of departure or separation of action; indicates object of desire, like, hate, etc.

上回る (うわまわる)

to exceed (esp. figures: profits, unemployment rate, etc.); to surpass; to be more than; to be better than

如何なる (いかなる)

any kind of

に (に)

at (place, time); in; on; during; to (direction, state); toward; into; for (purpose); because of (reason); for; with; by; from; as (i.e. in the role of); per; in; for; a (e.g. "once a month"); and; in addition to; if; although

も (も)

too; also; in addition; as well; (not) either (in a negative sentence); both A and B; A as well as B; neither A nor B (in a negative sentence); even; as much as; as many as; as far as; as long as; no less than; no fewer than; even if; even though; although; in spite of; further; more; again; another; the other

罹る (かかる)

to suffer from