SAP用語辞典
源泉徴収税
Withholding Tax読み：げんせんちょうしゅうぜい
- FI
支払の際に税額を差し引き、支払先に代わって税務当局へ納める仕組み。SAPでは拡張源泉徴収税が標準で、源泉徴収税タイプ（いつ計算するか）と源泉徴収税コード（税率など）を仕入先マスタに設定する。日本では個人への報酬や料金の支払が対象となる。計算のタイミングを請求書転記時と支払時のどちらにするかで、会計処理と帳票の作り方が変わる。
English
Withholding Tax
Tax deducted at payment and remitted to the authorities on the payee’s behalf. Extended withholding tax is the standard in SAP: the withholding tax type determines when tax is calculated and the withholding tax code sets the rate, both maintained on the vendor master. In Japan it applies chiefly to fees paid to individuals. Whether tax is calculated at invoice or at payment changes both the postings and the reporting.