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.
The scope of domestic source income is defined in the Income Tax Act.
Withholding tax may apply to the domestic source income of non-residents.
Refers to foreign-source income, the counterpart to 国内源泉所得.
Withholding tax, a mechanism often applied to domestic source income.
Compound of 国内 (domestic), 源泉 (source), and 所得 (income). A direct translation of the English legal term 'domestic source income'.