Meaning and Usage
"控除" (こうじょ) refers to the act of deducting or subtracting a certain amount, especially in financial contexts such as taxes, insurance, or expenses. It is commonly used in formal or official documents related to accounting and taxation.
Common Contexts
You will often see "控除" when discussing income tax, medical expense deductions, social insurance premiums, and other financial calculations where amounts are subtracted before final payment or taxation.
Collocations and Patterns
- "所得税の控除" (income tax deduction): used when talking about allowable deductions from income tax.
- "医療費控除を申請する" (apply for medical expense deduction): a common phrase during tax filing.
- "給料から控除される" (deducted from salary): used when referring to automatic deductions like insurance or pension.
Register and Nuance
"控除" is a formal term mostly used in written or official speech. It is not commonly used in casual conversation unless discussing financial matters.
Common Learner Mistake
Learners sometimes confuse "控除" with "割引" (discount). Remember, "控除" is about subtracting amounts for official or legal reasons, while "割引" is about price reductions in sales or purchases.