彼は毎年、所得税の申告を正確に行う。
Kare wa maitoshi, shotokuzei no shinkoku o seikaku ni okonau.
He accurately files his income tax return every year.
所得税の税率は、所得の額に応じて変動する。
Shotokuzei no zeiritsu wa, shotoku no gaku ni oujite hendou suru.
The income tax rate fluctuates according to the amount of income.