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には
1. to, for, on, in, at
2. in order to, for
3. as for, regarding
4. while it is (was) the case that ..., indeed ... (but), certainly ... (but)
tbd
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消費税， しょうひぜい
1. consumption tax (incl. sales tax, VAT, excise duty, etc.)
消费税
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含む， 銜む， ふくむ， くくむ
1. to contain, to comprise, to have, to hold, to include, to embrace
2. to hold in the mouth
3. to bear in mind, to understand, to harbor (grudge, etc.), to harbour
4. to express (emotion, etc.), to imply
包含、构成、拥有、容纳、包括；拥抱；含在嘴里；记住，理解，怀有(怨恨等)，心怀(感受、想法等)；用表达(情感等)，暗示
は
1. indicates sentence topic
2. indicates contrast with another option (stated or unstated)
3. adds emphasis
指示句子的主题；表示与另一选项（无论是否明确提及）形成对比；表示强调
