新台幣274元
Ross and Emily are talking about travel.
羅斯與艾蜜莉正在聊旅行。
Ross: Can you guess which country has been the most popular travel destination for Taiwanese people during the past year?
羅斯：妳猜得到過去一年最受台灣人歡迎的旅遊目的地是哪個國家嗎？
guess(v.)猜、猜測popular(adj.)受歡迎的destination(n.)目的地、終點during(prep.)在…期間past(adj.)過去的
Emily: Let me guess. Is it Japan? Thailand? Or South Korea?
艾蜜莉：讓我猜猜。是日本嗎？泰國？還是韓國呢？
let(v.)讓
Ross: It’s Japan! But starting on Jan. 7th, 2019, Japan will levy a 1,000-yen (NT$274) international tourism tax on foreign visitors when they leave the country.
羅斯：是日本。但自2019年1月7日起，日本將對出境的外國遊客徵收日幣1000元（約台幣274元）的國際遊客稅。
levy(v.)徵收、課收international(adj.)國際的foreign(adj.)外國的visitor(n.)遊客、訪問者when(conj.)當…時
Emily: Why would they charge an international tourism tax?
艾蜜莉：為什麼他們要收取國際遊客稅？
would(aux.)將、會charge(v.)收取
Ross: The departure tax will be used to expand and improve Japan’s tourism infrastructure, such as access to information about tourist attractions or creating a more comfortable environment for tourists.
羅斯：此離境稅將用於擴展及改善日本的觀光基礎建設，包含取得觀光景點的資訊、或是為遊客創造更舒適的環境。
departure(n.)離開、啟程expand(v.)擴展improve(v.)改善infrastructure(n.)基礎建設access(n.)機會、途徑information(n.)資訊attraction(n.)有吸引力的事物create(v.)創造comfortable(adj.)舒適的environment(n.)環境
Emily: I see. And do we pay the tax just before departure?
艾蜜莉：我瞭解了；那我們在離境前付這筆稅嗎？
see(v.)明白、了解just(adv.)正好、恰恰
Ross: It’ll be included in their ship or flight ticket prices.
羅斯：它將含在船票或機票費用中。
include(v.)包含、包括flight(n.)班機、航班price(n.)價格、價錢
Emily: What about tickets issued before Jan. 7th?
艾蜜莉：那在1月7日前發行的票呢？
issue(v.)發行
Ross: In that case, they’ll be exempt from paying the tax.
羅斯：那樣的話，他們可以免付這筆費用。
exempt(adj.)免除的、豁免的