noun, noun which may take the genitive case particle 'no'
tax withholding at source
Refers to the system where tax is deducted directly from income (e.g., salary, interest) before payment to the recipient. Common in tax contexts.
Tax withholding at source is a system that deducts income tax from your salary.
利子所得には源泉課税が適用される。
Tax withholding at source applies to interest income.