控除 こうじょ がく
kōjogaku

Noun

1. amount deducted (from); deduction (from); abatement

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.