控除

• Reading: こうじょ
• Romaji: koujo
• Kanji breakdown: 控 (kou) — restrain, deduct, refrain; 除 (jo) — remove, exclude
• Pronunciation: /ko.ɯ.dʑo/

Meaning

Deduction; subtraction. Most commonly refers to tax deductions that reduce taxable income.

A noun and する-verb essential for understanding Japanese taxes and payroll. Key collocations: 所得控除 (income deduction), 扶養控除 (dependent deduction), 医療費控除 (medical expense deduction), 税額控除 (tax credit). Every working adult in Japan encounters this term on payslips and tax forms.

Examples

1. 住宅ローンの利子は所得税から控除できる場合がある。 In some cases, mortgage interest can be deducted from income tax.
2. 扶養控除の申請を忘れると、税金が高くなってしまう。 If you forget to claim the dependent deduction, your taxes will end up higher.
3. 確定申告で医療費控除を受けるために領収書を集めている。 I'm collecting receipts to claim a medical expense deduction on my tax return.

Usage Guide

Context: tax, accounting, payroll

Tone: neutral

Origin & History

From Sino-Japanese: 控 (kou, restrain/deduct) + 除 (jo, remove/exclude). Literally 'to restrain and remove' — subtracting an amount from a total.

Cultural Context

Era: Modern

Generation: Adults

Social background: Universal