税ぜい額がく控こう除じょ

noun

tax credit; tax exemption

A reduction in the amount of tax owed, often used in legal and accounting contexts. Note that a tax credit directly reduces tax liability, while a tax exemption excludes certain income or transactions from taxation; both are covered by this term depending on context.

• 住じゅう宅たくローン減げん税ぜいは税ぜい額がく控こう除じょの一いっ種しゅです。

  The mortgage tax reduction is a type of tax credit.

• この制せい度どでは、一いっ定ていの条じょう件けんを満みたせば税ぜい額がく控こう除じょが受うけられます。

  Under this system, you can receive a tax credit if you meet certain conditions.