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: