expression
de minimis
A Latin-derived legal and business phrase meaning 'too trivial to consider'. Used in Japanese in contexts like tax law, compliance, and risk management, often as a set phrase.
from Latin
この取引はデミニミスルールの対象外です。
This transaction is not subject to the de minimis rule.
デミニミスな金額なので、税務上は無視して構いません。
Since it's a de minimis amount, you can ignore it for tax purposes.