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新しい， 新らしい， あたらしい

1. new, novel, fresh, recent, latest, up-to-date, modern

新的

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税制， ぜいせい

1. tax system

tbd

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来年， らいねん

1. next year

明年

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実施， じっし

1. enforcement, implementation, putting into practice, carrying out, operation, working (e.g. working parameters), enactment

实施，施行，执行

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される， 為れる

1. to be done (to someone or something) 2. to do, to be doing

(对某人或某物)进行某种动作，する的被动形态；(对某人或某物)正在做，即将做

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は

1. indicates sentence topic 2. indicates contrast with another option (stated or unstated) 3. adds emphasis

指示句子的主题

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