Real estate Terms -ね(NE)-
根切り [NEGIRI] (ねぎり)
Excavating the ground.
年末調整 [NENMATSU CHOUSEI] (ねんまつちょうせい)
Income tax is based on a system whereby an estimated amount of tax is deducted in advance from your monthly salary or bonus.
Since this withholding tax is only an estimate, it is normal for an overpayment (or shortfall) of income tax to occur at the end of a year.
This overpayment of income tax is returned to the worker in his or her salary in January of the following year (or the additional withholding of the deficiency) is called “NENMATSU CHOUSEI”.