セットオフ

noun

set-off (printing)

Technical printing term for the unwanted transfer of ink from one printed sheet to another.

• 印いん刷さつ工こう程ていでセットオフが発はっ生せいすると、裏り面めんが汚よごれてしまう。

  If set-off occurs during the printing process, the reverse side gets smudged.

noun

set-off (finance); offsetting a debt or claim

Financial term for counterbalancing a debt or claim, often used in legal or accounting contexts.

• 契けい約やく書しょには、債さい務むのセットオフに関かんする条じょう項