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Sentence analysis
9Spans
Sentence
Span Details
配偶者控除
spousal tax exemption; spouse deductionnoun
を
object markergrammar
受ける
receive; get; catch (a ball); be struck by (wind, waves, sunlight); sustain (damage); incur (loss); undergo (surgery); take (test); accept (challenge); be given (life, talent); find funny; be amused; follow; succeed; be descended from; face (south, etc.); be modified by (linguistics); redeem (pawned item); be well-received; become popular; go down wellichidan verb
に
direction, time, indirect object, or target markergrammar
は
topic markergrammar
条件
condition; term; requirement; prerequisitenoun
が
subject markergrammar
あり
be; exist; have; possess; there is available; be located; be situated; be equipped with; have as a facility or feature; happen; take place; come about; be in a completed state; be left as done-> 有るgodan verb, auxiliary
ます。
polite non-pastgrammar