訓 ふく(む),ふく(める) ・ 音 ガン
Sino-Vietnamese: hàm
The part 今 (sound) over mouth 口: holding something in the mouth, so it means contain or include (Han Viet ham, as in bao ham = include).
Stroke data: KanjiVG (CC BY-SA 3.0) — kanjivg.tagaini.net
料金には税金が含まれています。 (りょうきんにはぜいきんがふくまれています)
Tax is included in the price.