noun
withholding income tax; income tax withheld at source
Refers to the portion of income tax deducted directly from salary, interest, dividends, etc., by the payer before the recipient receives the payment. Common in payroll and tax contexts.
会社は毎月の給与から源泉所得税を差し引いて納付する。
The company deducts withholding income tax from the monthly salary and pays it to the government.
源泉所得税の計算方法を確認してください。
Please check the calculation method for withholding income tax.
Compound of 源泉 (source) + 所得税 (income tax), literally 'source income tax', referring to tax collected at the source of income.