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.