"課税要件" meaning in 日本語

{
  "categories": [
    {
      "kind": "other",
      "name": "日本語",
      "parents": [],
      "source": "w"
    },
    {
      "kind": "other",
      "name": "日本語 名詞",
      "parents": [],
      "source": "w"
    }
  ],
  "forms": [
    {
      "form": "かぜいようけん"
    }
  ],
  "lang": "日本語",
  "lang_code": "ja",
  "pos": "noun",
  "pos_title": "名詞",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "日本語 法律",
          "parents": [],
          "source": "w"
        }
      ],
      "glosses": [
        "納税義務の成立要件。納税義務者、課税物件、課税物件の帰属、課税標準、税率の五つから成る。"
      ],
      "id": "ja-課税要件-ja-noun-U7HxX2XN",
      "topics": [
        "legal"
      ]
    }
  ],
  "word": "課税要件"
}

{
  "categories": [
    "日本語",
    "日本語 名詞"
  ],
  "forms": [
    {
      "form": "かぜいようけん"
    }
  ],
  "lang": "日本語",
  "lang_code": "ja",
  "pos": "noun",
  "pos_title": "名詞",
  "senses": [
    {
      "categories": [
        "日本語 法律"
      ],
      "glosses": [
        "納税義務の成立要件。納税義務者、課税物件、課税物件の帰属、課税標準、税率の五つから成る。"
      ],
      "topics": [
        "legal"
      ]
    }
  ],
  "word": "課税要件"
}