(こうじょ)

こうじょ
noun, verb (suru)
deduction; exemption
1. deduction; subtraction; exemption
The act of deducting an amount from a total, especially in the context of taxes, payroll, or accounting. Tax deductions reduce taxable income.
医療費(いりょうひ)控除(こうじょ)申請(しんせい)する。
Apply for a medical expense deduction.
給与(きゅうよ)から社会保険料(しゃかいほけんりょう)控除(こうじょ)される。
Social insurance premiums are deducted from salary.
扶養(ふよう)控除(こうじょ)税金(ぜいきん)(やす)くなる。
Dependent deductions reduce your taxes.

WORD STRUCTURE:
(こう) (deduct, withhold) + (じょ) (remove, exclude)

COMMON TAX DEDUCTIONS:

  • 基礎(きそ)控除(こうじょ) - basic exemption
  • 給与所得(きゅうよしょとく)控除(こうじょ) - employment income deduction
  • 配偶者(はいぐうしゃ)控除(こうじょ) - spouse deduction
  • 扶養(ふよう)控除(こうじょ) - dependent deduction
  • 医療費(いりょうひ)控除(こうじょ) - medical expense deduction
  • 住宅(じゅうたく)ローン控除(こうじょ) - mortgage deduction
  • 生命(せいめい)保険料(ほけんりょう)控除(こうじょ) - life insurance premium deduction

PAYROLL DEDUCTIONS:

  • 所得税(しょとくぜい) - income tax
  • 住民税(じゅうみんぜい) - resident tax
  • 健康保険(けんこうほけん) - health insurance
  • 厚生年金(こうせいねんきん) - pension
  • 雇用保険(こようほけん) - employment insurance

COMMON EXPRESSIONS:

  • 控除(こうじょ)()ける - to receive a deduction
  • 控除(こうじょ)対象(たいしょう) - eligible for deduction
  • 控除額(こうじょがく) - deduction amount
  • 所得(しょとく)控除(こうじょ) - income deduction