noun
withholding tax; tax withheld at source
A tax deducted directly from income such as salary, interest, or dividends before the recipient receives it. Common in payroll and financial contexts.
給料から源泉税が引かれている。
Withholding tax is deducted from my salary.
利子には源泉税がかかる。
Withholding tax applies to interest.
源泉徴収 is the act or system of withholding tax; 源泉税 is the tax itself.
Compound of 源泉 (source) and 税 (tax), referring to tax collected at the source of income.