noun
tax exemption for a child under 16
A specific Japanese income tax deduction for dependents aged 0–15. Part of the 扶養控除 system.
年少扶養控除は、16歳未満の扶養親族が対象です。
The tax exemption for young dependents applies to dependent relatives under 16.
扶養控除 is the general dependent exemption; 年少扶養控除 specifically covers dependents under 16.
Compound of 年少 (young, underage), 扶養 (support, dependency), and 控除 (deduction, exemption). A technical term from Japanese tax law.