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.
所得税の計算では、まず基礎控除を差し引きます。
In calculating income tax, the basic deduction is subtracted first.
基礎控除の額は法
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).