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.
In calculating income tax, the basic deduction is subtracted first.
The amount of the basic deduction is set by law.
所得控除 is a broader category of income deductions, while 基礎控除 is a specific fixed deduction available to all taxpayers.
Compound of 基礎 (basic, foundation) and 控除 (deduction, subtraction).