magento-test/app/code/Magento/Tax/view/frontend/templates/checkout/subtotal.phtml

<?php
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */

/**
 * @var $block \Magento\Tax\Block\Checkout\Subtotal
 * @see \Magento\Tax\Block\Checkout\Subtotal
 * @var \Magento\Framework\View\Helper\SecureHtmlRenderer $secureRenderer
 */
?>
<?php
$style = $block->escapeHtmlAttr($block->getStyle());
$colspan = (int) $block->getColspan();
/** @var \Magento\Checkout\Helper\Data $checkoutHelper */
$checkoutHelper = $block->getData('checkoutHelper');
?>
<?php if ($block->displayBoth()): ?>
<tr class="totals sub excl">
    <th class="mark" colspan="<?= /* @noEscape */ $colspan ?>" scope="row">
        <?= $block->escapeHtml(__('Subtotal (Excl. Tax)')) ?>
    </th>
    <tdclass="amount" data-th="<?= $block->escapeHtmlAttr(__('Subtotal (Excl. Tax)')) ?>">
        <?= /* @noEscape */ $checkoutHelper->formatPrice($block->getTotal()->getValueExclTax()) ?>
    </td>
</tr>
    <?php if ($style): ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub.excl th.mark') ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub.excl td.amount') ?>
    <?php endif; ?>
<tr class="totals sub incl">
    <th class="mark" colspan="<?= /* @noEscape */ $colspan ?>" scope="row">
        <?= $block->escapeHtml(__('Subtotal (Incl. Tax)')) ?>
    </th>
    <td class="amount" data-th="<?= $block->escapeHtmlAttr(__('Subtotal (Incl. Tax)')) ?>">
        <?= /* @noEscape */ $checkoutHelper->formatPrice($block->getTotal()->getValueInclTax()) ?>
    </td>
</tr>
    <?php if ($style): ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub.incl th.mark') ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub.incl td.amount') ?>
    <?php endif; ?>
<?php else: ?>
<tr class="totals sub">
    <th class="mark" colspan="<?= /* @noEscape */ $colspan ?>" scope="row">
        <?= $block->escapeHtml($block->getTotal()->getTitle()) ?>
    </th>
    <td class="amount" data-th="<?= $block->escapeHtmlAttr($block->getTotal()->getTitle()) ?>">
        <?= /* @noEscape */ $checkoutHelper->formatPrice($block->getTotal()->getValue()) ?>
    </td>
</tr>
    <?php if ($style): ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub th.mark') ?>
        <?= /* @noEscape */ $secureRenderer->renderStyleAsTag($style, 'tr.totals.sub td.amount') ?>
    <?php endif; ?>
<?php endif; ?>