The practice or system of withholding taxes (such as income tax) at the source when payments like salaries are made; the payer deducts and remits the tax.
毎月の給料は源泉徴収されて振り込まれるので、振込額は手取り額と違う。
Monthly salary is paid after withholding, so the transferred amount differs from the take-home pay.
年末調整で源泉徴収された税額を精算する。
Year-end adjustments reconcile the taxes withheld at source.
会社は外注先に支払う報酬について源泉徴収を行う必要がある場合がある。
The company may need to withhold taxes on payments made to subcontractors.