日本税法规定，凡工资、薪金、利息、股息以及所得税法特别规定的其他所得，都必须由支付者在支付上述所得时源泉预扣所得税，并在预扣月份次月的十日内向政府缴纳税款。预扣税实际上是个人所得税的提前支付，源泉预扣的税款可以在纳税人年终汇总时抵免。利息和股息所得向居民 Japan’s Tax Law stipulates that all incomes such as wages, salaries, interest, dividends and other income taxes specified in the Income Tax Law must be withheld by the payer at the time of payment of the above income, and must be paid to the government within 10 days of the month following the withholding month paragraph. Withholding tax is actually an advance payment of personal income tax, the source of withholding tax taxpayers can be summed up at the end of the year. Interest and dividend income to residents