扶ふ養よう控こう除じょ

noun

dependent exemption; tax exemption for dependents

A tax deduction allowed for supporting a qualifying dependent, such as a child or elderly parent.

• 扶ふ養よう控こう除じょを受うけるには、年ねん末まつ調ちょう整せいで申しん告こくが必ひつ要ようです。

  To receive the dependent exemption, you need to declare it during the year-end tax adjustment.

• 子こ供どもが16歳さい以い上じょうになると扶ふ養よう控こう除じょの対たい象しょうになります。

  When a child turns 16, they become eligible for the dependent exemption.