noun, noun or participle which takes 'suru', transitive verb
reduction or exemption; mitigation or remission
Used in formal contexts for reducing or waiving obligations (taxes, fees, penalties) or for lessening punishment. Often appears as 減免する or 減免措置.
市は低所得世帯の住民税を減免した。
The city reduced or exempted the resident tax for low-income households.
裁判所
The court granted mitigation or remission of the sentence due to extenuating circumstances.