基き礎そ控こう除じょ

noun

basic deduction; standard deduction

A fixed amount subtracted from taxable income in Japanese income tax calculations; similar to the standard deduction in some other tax systems.

• 所しょ得とく税ぜいの計けい算さんでは、まず基き礎そ控こう除じょを差さし引ひきます。

  In calculating income tax, the basic deduction is subtracted first.

• 基き礎そ控こう除じょの額がくは法ほう律りつで定さだめられています。

  The amount of the basic deduction is set by law.