上回うわまわ
uwamawaru

Godan Verb (ru)

1. to exceed (esp. figures: profits, unemployment rate, etc.); to surpass; to be more than; to be better than

Transitive
Related to 下回る
所得しょとくぜい控除こうじょがく上回うわまわるいかなる所得しょとくにもかかる。
shotokuzēwa kōjogakuo uwamawaru ikanaru shotokunimo kakaru.
An income tax is levied on any income that exceeds deductions.
Other forms: