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定額控除の適用
teigaku kōjo no tekiyō
fixed-amount deduction application
確定申告の際に、定額控除の適用を受けることができます。
You can apply for the fixed-amount deduction when filing your tax return.
Law
formal
The process of applying a fixed-amount deduction (e.g., in tax filings or financial regulations) as stipulated by law.
この制度では、定額控除の適用を受けるための条件が明確に定められています。
This system clearly defines the conditions for applying the fixed-amount deduction.
定額控除の適用により、納税額が軽減されます。
The fixed-amount deduction reduces the taxable amount.
Used in Japanese tax law and financial contexts. The '定額' (fixed amount) refers to a predetermined sum deducted from taxable income, while '控除' (deduction) means the reduction of taxable income or tax owed. '適用' (application) indicates the legal or procedural act of applying this deduction.
Related Phrases
Pro Tip
Distinguish from tax credits
定額控除 (fixed-amount deduction) reduces taxable income, while 税額控除 (tax credit) directly reduces tax owed. For example, a ¥300,000 定額控除 might lower taxable income by ¥300,000, whereas a ¥300,000 税額控除 reduces tax owed by ¥300,000.
Gold Rule
Check eligibility criteria
Before applying for 定額控除, verify the specific conditions (e.g., income thresholds, dependent status) in the tax law or financial regulation. Eligibility varies by deduction type.
Word Origin
The phrase combines three kanji compounds: '定額' (teigaku, fixed amount) + '控除' (kōjo, deduction) + 'の' (possessive particle) + '適用' (tekiyō, application). '定額' comes from '定められた額' (fixed sum), '控除' from '差し引く' (to subtract), and '適用' from '適用する' (to apply). The phrase reflects a formal legal/financial process in Japanese administrative language.
Usage Notes
This term is specific to Japanese tax law and financial regulations. It is not used in everyday conversation but appears in official documents, tax filings, and legal texts. The '定額控除' is a predefined deduction amount (e.g., for dependents, medical expenses, or specific tax credits), and '適用' refers to the act of claiming this deduction under the law.
Word Breakdown
定額
fixed amount
noun控除
deduction
nounの
possessive particle
particle適用
application
noun和英辞典