noun
itemized deduction
Tax term: a deduction calculated by listing individual eligible expenses rather than taking a standard deduction. Used in contexts such as Japanese income tax returns.
医療費控除は項目別控除の一つです。
The medical expense deduction is one type of itemized deduction.
確定申告で項目別控除を選択する場合、領収書が必要です。
If you choose itemized deductions on your tax return, you will need receipts.
Compound of 項目 (item), 別 (by, classified by), and 控除 (deduction). A straightforward modern technical term.