Gaming machine and gaming system

The present invention provides a gaming machine (1) which is configured to allow a player to pay tax without waiting for the payout of coins or the like for a long time even when the player wins a win which requires tax payment and a gaming system (300) which includes such a gamingmachine (1) and a gaming server (100). In a slot machine (1) which performs a variable display of pseudo reels on a liquid crystal display panel, an approval or disapproval of a win on the combination of symbols which are stopped on an activated payline for determining the approval/disapproval of the win is determined based on a control of a main CPU. When the win is approved, the necessity of tax payment on the approved win is determined and, when it is determined that tax payment is necessary, a tax amount corresponding to the award is deducted from the award which corresponds to the win.