所しょ得とく控こう除じょ

noun

tax deduction; income deduction

A legal term for amounts subtracted from gross income to determine taxable income, such as the basic deduction or dependent deduction.

• 所しょ得とく控こう除じょを適てき用ようすると、課か税ぜい所しょ得とくが減へります。

  Applying income deductions reduces your taxable income.

• 年ねん末まつ調ちょう整せいで所しょ得とく控こう除じょの申しん告こくを忘わすれないでください。

  Don't forget to declare your income deductions during the year-end tax adjustment.