noun
specified expenditure deduction
A Japanese income tax deduction for certain employment-related expenses, such as commuting costs, moving expenses, and professional development, when they exceed a threshold.
特定支出控除を受けるには、確定申告が必要です。
To claim the specified expenditure deduction, you need to file a tax return.
給与所得控除 is a standard deduction for all salaried workers, while 特定支出控除 is an additional deduction for specific expenses that exceed a certain amount.
Compound of 特定 (specified), 支出 (expenditure), and 控除 (deduction). A technical term from Japanese tax law.