A family of Microsoft relational database management systems designed for ease of use.
The referenced table should include all possible distinct combinations of Tax_Class and Class as a composite key of the table, along with Graa_Class as a non-key column. You can then create an enforced relationship on Tax_Class and Class between the two tables. The current referencing table should not include a Graa_Class column as this can be obtained by joining the tables in a query on the composite keys. To include a Graa_Class column would introduce a transitive dependency on the key, and the table would not be normalised to Third Normal Form (3NF), and thus open to the risk of update anomalies.
You might like to take a look at Relationships.zip in my public databases folder at:
https://onedrive.live.com/?cid=44CC60D7FEA42912&id=44CC60D7FEA42912!169
This little demo file illustrates how relationships are built up across a database to enforce constraints like this. As its example it uses a simplified version of a medical prescriptions database. For as simple as possible, but no more so, outline of Normalization take a look at Normalization.zip in the same OneDrive folder.