項こう目もく別べつ控こう除じょ

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.

• 医い療りょう費ひ控こう除じょは項こう目もく別べつ控こう除じょの一ひとつです。

  The medical expense deduction is one type of itemized deduction.

• 確かく定てい申しん告こくで項こう目もく別べつ控こう除じょを選せん択たくする場ば合あい、領りょう収しゅう書しょが必ひつ要ようです。

  If you choose itemized deductions on your tax return, you will need receipts.