exemption

免除、適用除外

通常は必要な規則の遵守や支払い、行為をしなくてよいという正式な許可。

やさしい英語で： Official permission not to follow a rule, pay a charge, or do something normally required.

• He applied for an exemption.
• Some students qualify for exemption from the entrance exam.
• The school granted her a medical exemption from sports.

使い方： exemption from something/doing something (She received an exemption from taking the test.)

類義語： waiver, dispensation

よく使う表現： exemption from something, grant an exemption, apply for exemption

所得控除、税控除

所得のうち税金がかかる額を計算するときに、差し引ける金額。

やさしい英語で： An amount you can subtract when calculating how much income is subject to tax.

• She claimed a personal exemption.
• The exemption reduced the income subject to tax.
• He checked which exemptions applied before completing his tax return.

類義語： tax allowance, tax deduction

よく使う表現： a personal exemption, claim an exemption, an exemption amount