源泉課税

源泉課税
げんせんかぜい【源泉課税】
一定の所得・収益に対して, それが支払われる度に支払い場所で個別に賦課する課税方法。

Japanese explanatory dictionaries. 2013.

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  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

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