累進

• Reading: るいしん
• Romaji: ruishin
• Kanji breakdown: 累 (rui) — accumulate, step-by-step; 進 (shin) — advance, progress
• Pronunciation: /ɾɯiɕiɴ/

Meaning

Progressive; graduated; incrementally increasing in rate or burden as the base value grows.

A noun and prefix used to describe systems that increase in rate or magnitude as the base value grows. 累進課税 (progressive taxation) and 累進税率 (graduated tax rate) are the most common compounds, embodying the principle that higher earners pay a proportionally larger share. Contrasts with 比例課税 (proportional taxation) and 逆進課税 (regressive taxation).

Examples

1. 日本の所得税は累進課税制度を採用しており、高所得者ほど税率が高くなる。 Japan's income tax system uses progressive taxation, meaning higher earners pay a proportionally higher rate.
2. 累進制により、富の再分配が一定程度図られることが期待されている。 The progressive system is expected to achieve a certain degree of wealth redistribution.
3. 相続税にも累進税率が適用され、遺産総額が多いほど負担が増す仕組みになっている。 Progressive tax rates also apply to inheritance tax, with the burden increasing as the total estate value grows.

Usage Guide

Context: taxation, economics, fiscal policy, law

Tone: neutral

Origin & History

Compound of 累 (accumulate, step by step — also found in 累積, cumulative) and 進 (advance, progress). Together they describe a scale that advances incrementally with each step, increasing progressively.

Cultural Context

Era: Modern

Generation: Adults

Social background: Educated/Business