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所得税の控除
shotokuzei no kōjo
income tax deduction
所得税の控除額を計算する際は、基礎控除や配偶者控除などを考慮します。
When calculating the income tax deduction amount, consider basic deductions, spouse deductions, etc.
Law
formal
A reduction in the amount of income tax owed, calculated based on specific criteria such as expenses, dependents, or charitable donations.
医療費控除や寄付金控除を所得税の控除として申請できます。
Medical expenses and charitable donations can be claimed as income tax deductions.
所得税の控除額が増えると、納める税金が少なくなります。
An increase in the income tax deduction amount reduces the tax payable.
控除 (kōjo) is a noun meaning 'deduction' or 'withholding', often used in tax contexts. The phrase is typically followed by 額 (gaku, 'amount') or 申告 (shinkoku, 'declaration') in formal usage.
Related Phrases
Pro Tip
Remember the difference between 控除 and 控除額
控除 (kōjo) refers to the concept of deduction, while 控除額 (kōjogaku) refers to the specific amount deducted. For example, 医療費控除 (medical expense deduction) is the category, and 医療費控除額 is the calculated amount.
Gold Rule
Use 所得税の控除 in tax-related contexts
This phrase is specific to income tax. For other taxes (e.g., consumption tax), use different terms like 消費税の控除 (though consumption tax deductions are rare in Japan).
Word Origin
所得税 (shotokuzei) = 'income tax' (所得 'income' + 税 'tax'); 控除 (kōjo) = 'deduction' (控 'withhold' + 除 'exclude'). The phrase combines these terms to describe a tax reduction mechanism.
Usage Notes
This term is commonly used in official tax filings and discussions about personal finance in Japan. It is distinct from 税額控除 (tax credit), which directly reduces tax liability rather than taxable income.
Word Breakdown
所得税
income tax
nounの
possessive particle (links 'income tax' to 'deduction')
particle控除
deduction
noun和英辞典