A system of taxing income at its source — i.e., tax levied and collected where the income arises, typically by withholding at payment.
国際取引ではどの国で源泉課税が行われるかが重要になる。
In international transactions, it is important to determine which country will apply withholding tax.
源泉課税の仕組みは国ごとに異なるため、専門家に相談することが多い。
Since withholding tax systems differ by country, people often consult specialists.