源泉徴収(げんせんちょうしゅう)

源泉徴収(げんせんちょうしゅう) is the Japanese tax withholding system where employers deduct tax from salaries.

WORD FORMATION:
源泉(げんせん) (source) + 徴収(ちょうしゅう) (collection) = collection at source

KEY DOCUMENTS:

• 源泉徴収(げんせんちょうしゅう)票(ひょう): tax withholding slip (issued annually)
• 源泉徴収(げんせんちょうしゅう)簿(ぼ): withholding record book

COMMON EXPRESSIONS:

• 給料(きゅうりょう)から源泉徴収(げんせんちょうしゅう)される: tax is withheld from salary
• 源泉徴収(げんせんちょうしゅう)額(がく): withheld amount
• 源泉徴収(げんせんちょうしゅう)税(ぜい): withholding tax

CONTEXT:
Standard for salaried employees in Japan. Most employees don't need to file taxes separately (確定申告(かくていしんこく)) because tax is already withheld. The 源泉徴収(げんせんちょうしゅう)票(ひょう) is needed when applying for loans or filing returns.