Residence country tax - KYOJUCHIKOKUKAZEI
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Residents are subject to tax not only on income earned within the country, but also on income earned abroad. Worldwide income tax. → Source country tax Source: About Shogakukan Digital Daijisen Information | Legend |
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居住者に対して、国内で稼得した所得だけでなく、国外で稼得した所得についても課税の対象とすること。全世界所得課税。→源泉地国課税
出典 小学館デジタル大辞泉について 情報 | 凡例 |
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