noun
domestic source income
Legal term used in Japanese tax law to refer to income arising from sources within Japan, as opposed to foreign-source income.
非居住者の国内源泉所得には、源泉徴収が適用される場合がある。
Withholding tax may apply to the domestic source income of non-residents.
国内源泉所得の範囲は、所得税法で定められている。
The scope of domestic source income is defined in the Income Tax Act.
Compound of 国内 (domestic), 源泉 (source), and 所得 (income). A direct translation of the English legal term 'domestic source income'.