At the A1 level, you don't need to worry about the complex math of taxes. Just think of 'Kōjo' as a fancy word for 'taking money away' before you get your paycheck. Imagine you are supposed to get 100 dollars, but the boss takes 10 dollars for your uniform. That 10 dollars is a 'Kōjo.' It is a noun used in offices. You will see it on papers more than you will say it. Just remember: Kōjo = Subtraction from money.
At the A2 level, you should recognize 'Kōjo' when you see your salary slip in Japan. It is often used with 'kara' (from). For example, 'Kyūyo kara kōjo' means 'Deducted from salary.' You might hear your teacher or boss use it. It's important to know it's different from a 'discount' (waribiki). You use it for official things like insurance or taxes, not for buying clothes at a discount.
By B1, you should be able to use 'Kōjo' as a Suru-verb. You can say 'Kōjo shimasu' (I deduct) or 'Kōjo saremasu' (It is deducted). You will start to see compound words like 'Kiso Kōjo' (Basic Deduction). This is the level where you need to understand that kōjo is used to lower the amount of tax you pay. It's a very useful word for talking about your life in Japan and managing your personal finances.
At B2, you should understand the various types of deductions in Japan. Words like 'Fuyō Kōjo' (Dependent Deduction) or 'Iryōhi Kōjo' (Medical Expense Deduction) become important. You can explain the 'why' behind a deduction. You should also be able to use the word in formal business meetings or when discussing contracts. It's about precision: choosing 'kōjo' over the simpler 'hiku' to show you understand the formal system.
At the C1 level, you use 'Kōjo' to discuss economic policy and legal frameworks. You might talk about how 'Kōjo' limits affect the labor supply of married women in Japan (the '1.03 million yen wall'). You understand the nuance between 'Shotoku Kōjo' (Income Deduction) and 'Zeigaku Kōjo' (Tax Credit). Your usage is indistinguishable from a native speaker working in finance or law. You can argue for or against specific deductions in a formal debate.
At the C2 level, you have a masterly grasp of 'Kōjo' in all its technical glory. You can read complex tax codes and understand the legal precedents involving 'Kōjo' disputes. You might use the word in academic writing about the Japanese social security system. You understand its historical etymology and how its usage has evolved in legal texts over the centuries. You can explain the most obscure deductions to others with perfect clarity.

控除 در ۳۰ ثانیه

  • A formal Japanese term meaning 'deduction' or 'subtraction,' used primarily in financial, legal, and tax-related contexts to describe reducing a total amount.
  • Commonly found on pay slips and tax forms, it refers to portions of income excluded from taxation, such as for dependents or insurance.
  • Functions as a noun or a Suru-verb (控除する), typically appearing in professional settings rather than casual conversation about everyday discounts.
  • Essential for navigating life in Japan, particularly during 'Kakutei Shinkoku' (tax filing) and 'Nenmatsu Chōsei' (year-end adjustment) seasons.

The Japanese word 控除 (こうじょ - kōjo) is a specialized noun that translates most directly to 'deduction' or 'subtraction' within a formal, often financial or legal, context. While English speakers might use 'deduction' for everything from a detective's logic to a discount on a shirt, in Japanese, kōjo is strictly reserved for the systematic removal of a portion from a total sum, particularly in the realms of taxation, social insurance, and payroll accounting. Understanding this word is essential for anyone living or working in Japan, as it appears on every single pay slip (kyūyo meisai) and tax return (kakutei shinkoku) you will ever encounter.

Etymological Breakdown
The first kanji, 控 (kō), carries meanings of 'pulling back,' 'holding back,' or 'restraining.' It suggests a deliberate act of keeping something from moving forward. The second kanji, 除 (jo), means 'to exclude,' 'to remove,' or 'to divide.' Together, they create a nuanced image of 'holding back a portion and excluding it from the final calculation.'
Financial Significance
In the Japanese tax system, kōjo represents the 'untouchable' parts of your income. For example, the 'Basic Deduction' (kiso kōjo) is an amount everyone gets to subtract from their total income before the government calculates how much tax they owe. Without these deductions, the tax burden on the average citizen would be significantly higher. It is the mechanism by which the government accounts for living expenses, dependents, and social contributions.

給与から社会保険料が控除されます。
(Social insurance premiums are deducted from your salary.)

Beyond simple math, kōjo carries a sense of officiality. You wouldn't use it when splitting a bill at a restaurant with friends (where you'd use hiku or sashihiku). Instead, you use it when discussing the structural subtraction of funds. For instance, if you are a freelancer in Japan, you are constantly looking for 'expenses' that can serve as kōjo to lower your taxable income. It is a word of strategy and survival in the modern bureaucratic landscape.

医療費控除を受けるために、領収書を保管してください。
(Please keep your receipts in order to receive a medical expense deduction.)

Common Types of Kōjo
1. **配偶者控除 (Haigūsha Kōjo)**: Spousal deduction for those supporting a non-working or low-income spouse.
2. **扶養控除 (Fuyō Kōjo)**: Dependency deduction for supporting children or elderly parents.
3. **生命保険料控除 (Seimei Hokenryō Kōjo)**: Deduction for life insurance premiums paid during the year.

この金額は課税対象から控除可能です。
(This amount is deductible from the taxable total.)

In summary, kōjo is the gatekeeper of your net income. It represents the legal and administrative process of refining a 'gross' amount into a 'net' amount. While it may seem like a dry, technical term, it is the pivot point upon which your financial health in Japan turns. Whether you are filling out a year-end adjustment (nenmatsu chōsei) at your office or calculating your business profits, kōjo is the word that determines how much of your hard-earned money stays in your pocket.

Using 控除 (kōjo) correctly requires an understanding of its grammatical role as a Suru-verb noun. It can function as a standalone noun or be combined with suru (to do) or sareru (to be done/passive) to describe the action of deducting. Because it is a formal term, it is almost always used in polite (Desu/Masu) or literary (Da/De aru) registers. It is rarely found in casual street slang unless someone is jokingly complaining about their taxes.

The Passive Construction (控除される)
This is perhaps the most common way you will hear the word. It describes money being 'taken away' from you by an entity like a company or the government. Example: 'Insurance is deducted from my salary.' (給与から保険料が控除されます。)
The Active Construction (控除する)
Used when an entity (like the tax office or a software program) performs the calculation. Example: 'The system automatically deducts the necessary fees.' (システムが必要な手数料を自動的に控除します。)

源泉徴収票には、さまざまな控除額が記載されています。
(The withholding tax slip lists various deduction amounts.)

When using kōjo as a noun, it often pairs with specific particles. The particle を (wo) is used for the object being deducted, while から (kara) identifies the source sum. For example, 'Deduct A from B' becomes 'BからAを控除する' (B kara A wo kōjo suru). This logical structure mirrors the English 'subtract A from B,' making it relatively intuitive for English speakers once the vocabulary is mastered.

確定申告で基礎控除を適用しました。
(I applied the basic deduction in my tax return.)

Potential and Ability (控除できる)
Crucial for business discussions. 'Can we deduct this?' is 'これは控除できますか?' (Kore wa kōjo dekimasu ka?). This is a vital phrase for entrepreneurs and accountants when determining what counts as a business expense.

住宅ローン控除の手続きは非常に複雑です。
(The procedures for the mortgage deduction are extremely complicated.)

In formal documents, you might see kōjo used with the verb itashimasu (humble form of suru) when a company is explaining its payroll policy to employees. 'We will deduct the following amounts...' (以下の金額を控除いたします...). This maintains a professional distance and clearly outlines the financial transaction taking place.

If you live in Japan, you will encounter 控除 (kōjo) in three primary locations: the workplace, the tax office, and the bank. It is not a word you use while buying groceries, but it is a word you use when deciding how much grocery money you have left at the end of the month. Its presence marks the transition from 'gross pay' to 'take-home pay.'

The Workplace (HR and Payroll)
Every month, employees receive a kyūyo meisai (pay stub). On this slip, there is a section labeled kōjo. This section details everything taken out of your paycheck: health insurance, pension, employment insurance, and income tax. When an HR representative explains your contract, they will say, 'Your base salary is X, but after kōjo, your net pay is Y.'
Tax Season (February to March)
During kakutei shinkoku (tax filing season), the word kōjo is everywhere. It’s on the posters at the tax office, in the software menus of tax apps, and in the news. TV programs will run segments on 'How to maximize your kōjo' to save money. You'll hear about iryōhi kōjo (medical deductions) if you spent a lot on hospital visits, or kifu-kin kōjo (donation deductions) if you gave to charity.

年末調整で生命保険料の控除を申請しました。
(I applied for a life insurance deduction during the year-end adjustment.)

In the news and financial media, kōjo is used when discussing government policy. If the Prime Minister announces a tax cut, the debate often centers on which kōjo should be expanded. For example, to combat the declining birthrate, the government might increase the fuyō kōjo (dependency deduction) for families with children. In this context, kōjo is a tool of social engineering.

政府は新しい税制で控除枠を拡大する方針です。
(The government plans to expand the deduction limits under the new tax system.)

Real Estate and Banking
If you buy a house in Japan, you will inevitably hear about the jūtaku rōn kōjo (mortgage deduction). Bank loan officers and real estate agents use this as a major selling point, explaining how much of your loan interest can be 'deducted' from your annual taxes to make the house more affordable.

Ultimately, kōjo is a word that signals 'seriousness.' When you hear it, it means the conversation has moved from generalities to the specific, technical details of money management. It is a hallmark of adult life in Japan.

Even though 控除 (kōjo) has a clear English equivalent in 'deduction,' there are several pitfalls for learners. These mistakes usually stem from using the word in the wrong social context or confusing it with similar-sounding mathematical or commercial terms.

Mistake 1: Using Kōjo for Discounts
Learners often think 'I want a deduction on this price.' In English, 'deduction' and 'discount' can overlap. In Japanese, they never do. If you say kōjo shite kudasai at a shop, the clerk will be confused, as it sounds like you're asking for a tax adjustment on a pair of shoes. Use nebiki or waribiki for commercial discounts.
Mistake 2: Confusing Kōjo with Sashihiki
Sashihiki also means 'deduction' or 'balance,' but it is more general. You 'sashihiki' when you calculate the net weight of a box by subtracting the container's weight. You do not 'kōjo' the container's weight. Kōjo is for abstract financial values, not physical measurements.

❌ このシャツを1000円控除してください。
✅ このシャツを1000円値引きしてください。
(Please discount this shirt by 1000 yen.)

Another common error is the incorrect use of particles. Because kōjo is a Suru-verb, people sometimes forget whether the money is the subject or the object. Remember: [Amount] **wo** kōjo suru (Deduct [amount]). If you use ga, it implies the amount itself is performing the deduction, which is logically impossible unless you are using the passive ga kōjo sareru.

❌ 控除は給与をされます。
✅ 給与から控除されます。
(It is deducted from the salary.)

Finally, watch out for the 'register' of the word. Using kōjo in a very casual conversation with friends about small amounts of money (like lending someone 500 yen and saying 'I'll deduct it from what I owe you') sounds overly stiff and robotic. In that case, simply use hiku (pull/subtract). Kōjo should be saved for situations involving paperwork, large sums, or official policies.

Japanese has many words for 'taking away' or 'subtracting.' Choosing the right one depends entirely on the context—whether it's math, commerce, or formal accounting. Here is how 控除 (kōjo) compares to its closest relatives.

控除 (Kōjo) vs. 差し引き (Sashihiki)
Kōjo is the legal/technical term for deductions. Sashihiki is the general term for 'balancing' or 'netting out.' You use sashihiki when you calculate your wins and losses in gambling, but you use kōjo when the government takes out your pension.
控除 (Kōjo) vs. 天引き (Tenbiki)
Tenbiki is a more colloquial, though still professional, term specifically for 'automatic paycheck deductions.' While kōjo is the noun for the deduction itself, tenbiki describes the act of the employer taking the money before you ever see it. Think of kōjo as the 'what' and tenbiki as the 'how.'

社宅の家賃が給与から天引きされています。
(The rent for the company housing is being deducted (tenbiki) from my salary.)

Then there is 引く (hiku), the most basic verb for 'to pull' or 'to subtract.' This is what children use in math class (5 minus 3 is 5-hiku-3). It is the umbrella term. Kōjo is a highly specific subset of hiku. If you are ever in doubt, hiku is safe, but kōjo makes you sound like a sophisticated adult who understands the system.

予算を削減するのと、税金を控除するのは全く別の話です。
(Reducing a budget and deducting taxes are completely different stories.)

In legal documents, you might also see kōjo used alongside mensetsu (exemption), though they are different. An exemption means you don't have to pay at all, while a deduction (kōjo) means the amount is subtracted from the taxable base. Knowing these distinctions is the key to mastering high-level Japanese business communication.

چقدر رسمی است؟

نکته جالب

The kanji 控 also appears in 'hikae' (控え), which means a backup or a copy. This relates to the idea of 'holding something back' for later use or record.

راهنمای تلفظ

UK kəʊ.dʒɒ
US koʊ.dʒoʊ
In Japanese, pitch accent is low-high (ko-UJO). The 'o' in 'ko' and 'jo' are both long vowels (ō).
هم‌قافیه با
Hōjō (北条 - proper name) Dōjō (道場 - training hall) Sōjō (相乗 - synergy) Gōjō (強情 - stubbornness) Tōjō (登場 - appearance) Yōjō (養生 - health care) Kōjō (向上 - improvement) Hōjō (補助 - assistance)
خطاهای رایج
  • Pronouncing it as 'kojo' with short vowels, which sounds like 'factory' (工場 - kōjō) or 'filial piety' (孝女 - kōjo).
  • Confusing the 'j' sound with 'z' (kōzo).
  • Failing to elongate the 'o' sounds correctly.
  • Adding a 'u' sound at the end like 'kojou' (which is actually the correct long vowel representation, but some learners over-enunciate it).
  • Mixing up the pitch accent, making it sound like a different word.

سطح دشواری

خواندن 4/5

The kanji are somewhat complex and the word is formal, making it harder for beginners to read.

نوشتن 5/5

Writing '控' and '除' correctly requires practice with strokes and radicals.

صحبت کردن 3/5

The pronunciation is straightforward, but knowing when to use it requires context.

گوش دادن 3/5

Easily recognized in financial or news contexts, but can be confused with 'kōjō' (factory).

بعداً چه یاد بگیریم؟

پیش‌نیازها

税金 (Tax) 給与 (Salary) 引く (To pull/subtract) 金額 (Amount) 保険 (Insurance)

بعداً یاد بگیرید

確定申告 (Tax return) 源泉徴収 (Withholding tax) 還付金 (Refund) 住民税 (Resident tax) 経費 (Expenses)

پیشرفته

累進課税 (Progressive taxation) 課税標準 (Taxable base) 損益通算 (Offsetting of profits and losses) 青色申告 (Blue return tax filing)

گرامر لازم

Suru-verbs (N+する)

費用を控除する (To deduct expenses).

Passive Voice (〜される)

税金が控除される (Taxes are deducted).

Compound Nouns

基礎控除 (Basic deduction) - No particle needed between nouns.

Particle 'Kara' for Source

総額から控除する (Deduct from the total amount).

Potential Form (〜できる)

この金額は控除できる (This amount can be deducted).

مثال‌ها بر اساس سطح

1

給与から1万円を控除します。

I will deduct 10,000 yen from the salary.

Uses 'kara' to show the source and 'wo' for the amount.

2

これは控除ですか?

Is this a deduction?

Simple noun usage with the copula 'desu'.

3

控除の金額を確認してください。

Please check the deduction amount.

Noun + particle 'no' + Noun.

4

保険料を控除しました。

I deducted the insurance premium.

Past tense of the Suru-verb.

5

控除はありません。

There are no deductions.

Negative existence 'arimasen'.

6

いくら控除されますか?

How much will be deducted?

Passive form 'sareru' used for money being taken.

7

この控除は大切です。

This deduction is important.

Demonstrative 'kono' + noun.

8

控除のあと、5万円残ります。

After the deduction, 50,000 yen remains.

Noun + 'no ato' (after).

1

税金が給与から自動的に控除されます。

Taxes are automatically deducted from your salary.

Adverb 'jidō-teki ni' (automatically) modifying the verb.

2

医療費控除について教えてください。

Please tell me about medical expense deductions.

Compound noun 'Iryōhi-kōjo'.

3

この書類に控除額を書いてください。

Please write the deduction amount on this document.

Noun 'kōjo-gaku' (deduction amount).

4

配偶者控除を受けられますか?

Can I receive the spousal deduction?

Potential form 'ukerareru' (can receive).

5

去年の控除はもっと多かったです。

Last year's deduction was larger.

Comparative 'motto' with the adjective 'ooi'.

6

控除を受けるには領収書が必要です。

To receive a deduction, receipts are necessary.

Clause + 'ni wa' (in order to).

7

会社が保険料を控除します。

The company deducts the insurance premium.

Subject 'kaisha' + 'ga'.

8

控除のルールが変わりました。

The rules for deductions have changed.

Intransitive verb 'kawaru' (to change).

1

基礎控除はすべての納税者に適用されます。

The basic deduction applies to all taxpayers.

Passive verb 'tekiyo sareru' (to be applied).

2

控除対象となる扶養家族はいますか?

Do you have any dependents who qualify for a deduction?

Relative clause 'kōjo taishō to naru' (becoming a deduction target).

3

寄付金控除を利用して節税しましょう。

Let's save on taxes by using the donation deduction.

Volitional form 'shimashō' (let's do).

4

源泉徴収から社会保険料が控除されている。

Social insurance premiums are being deducted from the withholding tax.

Continuous state 'te iru'.

5

住宅ローン控除の手続きを忘れないでください。

Please don't forget the procedures for the mortgage deduction.

Negative imperative 'wasurenaide kudasai'.

6

この費用は経費として控除できません。

This cost cannot be deducted as an expense.

Compound particle 'to shite' (as).

7

控除後の手取り額を計算しました。

I calculated the take-home pay after deductions.

Noun 'tedorigaku' (take-home pay).

8

生命保険料控除の証明書を送ってください。

Please send the certificate for the life insurance deduction.

Noun 'shōmeisho' (certificate).

1

所得控除を最大限に活用することが重要です。

It is important to make the most of income deductions.

Adverbial 'saidai-gen ni' (to the maximum).

2

地震保険料も控除の対象に含まれます。

Earthquake insurance premiums are also included in the deductions.

Passive 'fukumareru' (to be included).

3

年末調整で控除の申告漏れがないか確認する。

Check to see if there are any omissions in the deduction declarations during the year-end adjustment.

Noun 'shinkoku-more' (omission of declaration).

4

特定の条件を満たせば、さらに控除が受けられます。

If you meet certain conditions, you can receive further deductions.

Conditional 'ba' form.

5

控除額の計算方法は法律で定められています。

The method for calculating the deduction amount is determined by law.

Passive 'sadamete iru' (is established).

6

小規模企業共済等掛金控除は個人事業主にとって有利だ。

The deduction for small business mutual aid premiums is advantageous for sole proprietors.

Adjective 'yūri' (advantageous).

7

控除が適用されない場合、納税額が増えます。

If the deduction is not applied, the tax amount will increase.

Conditional 'ba-ai' (in the case of).

8

雑損控除は災害や盗難に遭った際に適用できる。

Casualty loss deductions can be applied in the event of a disaster or theft.

Noun 'zasson-kōjo' (casualty loss deduction).

1

現行の配偶者控除制度は見直しの時期に来ている。

The current spousal deduction system is at a point where it needs to be reviewed.

Noun 'minaoshi' (review/re-evaluation).

2

税額控除は、所得控除よりも直接的に減税効果がある。

Tax credits have a more direct tax-reducing effect than income deductions.

Comparative 'yori mo' (than).

3

控除の不当な適用は脱税とみなされる可能性がある。

The improper application of deductions may be considered tax evasion.

Passive 'minasareru' (to be regarded as).

4

青色申告特別控除を受けるには、複式簿記での記帳が必要だ。

To receive the special blue return deduction, bookkeeping using double-entry accounting is required.

Noun 'fukushiki-boki' (double-entry bookkeeping).

5

少子化対策として、扶養控除の拡充が議論されている。

Expansion of the dependency deduction is being discussed as a measure against the declining birthrate.

Compound particle 'to shite' (as).

6

給与所得控除の縮小は、実質的な増税を意味する。

The reduction of the employment income deduction signifies a substantial tax increase.

Noun 'jisshitsu-teki' (substantial/real).

7

特定の政治団体への寄付は、寄付金控除の対象外となる場合がある。

Donations to specific political organizations may fall outside the scope of the donation deduction.

Suffix 'taishō-gai' (outside the scope).

8

控除の仕組みを理解することは、健全な財務管理の第一歩だ。

Understanding the mechanism of deductions is the first step toward sound financial management.

Gerund 'suru koto' (the act of doing).

1

租税特別措置法に基づく特別控除の要件を精査する必要がある。

It is necessary to scrutinize the requirements for special deductions based on the Act on Special Measures Concerning Taxation.

Verb 'seisa suru' (to scrutinize).

2

二重課税を回避するための外国税額控除の計算は極めて煩雑である。

The calculation of foreign tax credits to avoid double taxation is extremely complex.

Adjective 'hanzatsu' (complex/tedious).

3

控除の正当性を立証するための証憑書類を完備しなければならない。

One must have a complete set of evidentiary documents to prove the legitimacy of the deductions.

Noun 'shōhyō-shorui' (evidentiary documents).

4

所得再分配機能の観点から、各種控除のあり方が問われている。

From the perspective of the income redistribution function, the nature of various deductions is being questioned.

Noun 'shotoku-saibunpai' (income redistribution).

5

当該控除の適用除外条項に抵触しないか、法務部に確認を求める。

Seek confirmation from the legal department as to whether this conflicts with the exclusion clauses of the deduction in question.

Verb 'teishoku suru' (to conflict/violate).

6

控除限度額の超過分については、翌年度への繰り越しが認められない。

Excess amounts over the deduction limit are not permitted to be carried over to the next fiscal year.

Noun 'kurikoshi' (carry-over).

7

法人の寄附金控除には、資本金に応じた損金算入限度額が設けられている。

For corporate donation deductions, a limit on the amount that can be included in deductible expenses is established based on capital.

Noun 'sonkin-sanniyū' (inclusion in deductible expenses).

8

控除制度の濫用は、租税回避行為として厳格に処罰されるべきだ。

Abuse of the deduction system should be strictly punished as an act of tax avoidance.

Noun 'ran'yō' (abuse/misuse).

مترادف‌ها

差し引き 減額 マイナス 削減 天引き

متضادها

加算 賦課

ترکیب‌های رایج

基礎控除
医療費控除
配偶者控除
所得控除
住宅ローン控除
控除額
控除対象
源泉控除
社会保険料控除
扶養控除

عبارات رایج

控除を受ける

— To receive or qualify for a deduction. Used when an individual benefits from a tax break.

多くの人がこの控除を受けています。

控除を適用する

— To apply a deduction. Used by the person or system performing the calculation.

新しいルールを控除に適用します。

控除対象外

— Not eligible for deduction. Used for expenses that cannot be subtracted from taxes.

このレシートは控除対象外です。

控除枠

— Deduction limit or bracket. The maximum amount allowed for a specific deduction.

控除枠がいっぱいになりました。

控除後の金額

— The amount after deductions. Often refers to net pay or taxable income.

控除後の金額を確認しましょう。

控除証明書

— Deduction certificate. A document proving you paid an amount that can be deducted.

控除証明書を紛失しました。

一括控除

— Lump-sum deduction. Deducting the entire amount at once rather than in installments.

手数料を一括控除する。

自動控除

— Automatic deduction. A subtraction that happens without manual intervention.

会費は自動控除されます。

特別控除

— Special deduction. A deduction granted for specific, often temporary, reasons.

災害による特別控除がある。

控除の手続き

— Deduction procedures. The paperwork required to claim a deduction.

控除の手続きはネットでできる。

اغلب اشتباه گرفته می‌شود با

控除 vs 工場 (Kōjō)

Sounds similar but means 'factory.' Pay attention to the long 'o' at the end of 'kōjō'.

控除 vs 向上 (Kōjō)

Sounds similar but means 'improvement' or 'elevation.' Context usually makes it clear.

控除 vs 口上 (Kōjō)

Sounds similar but means 'verbal message' or 'speech' (often in theater).

اصطلاحات و عبارات

"控除の対象になる"

— To fall under the category of being deductible. Very common in legal and tax discussions.

この出費は控除の対象になりますか?

Formal
"控除しきれない"

— Cannot be fully deducted. Used when the deduction amount exceeds the income or limit.

損失が大きすぎて控除しきれない。

Technical
"控除の恩恵を受ける"

— To enjoy the benefits of a deduction. Often used in political or social commentary.

富裕層が控除の恩恵を受けている。

Journalistic
"控除を盾にする"

— To use a deduction as a shield (defense). Rarely used, implies using tax loopholes.

彼は控除を盾にして納税を避けた。

Critical
"控除の網をくぐる"

— To slip through the 'net' of deductions. Refers to finding clever ways to apply them.

巧妙に控除の網をくぐる手法。

Informal/Shady
"控除額が跳ね上がる"

— Deduction amounts jumping up. Used when a new policy significantly increases savings.

法改正で控除額が跳ね上がった。

Colloquial
"控除の壁"

— The 'deduction wall.' Refers to income limits where deductions disappear, discouraging more work.

103万円の控除の壁が問題だ。

Sociological
"控除を申請し忘れる"

— To forget to apply for a deduction. A common headache for taxpayers.

医療費控除を申請し忘れた!

Daily
"控除を絞り出す"

— To squeeze out every possible deduction. Implies a very thorough tax search.

あらゆる控除を絞り出す。

Business
"控除の仕組み"

— The mechanism/system of deductions. How it all works.

日本の控除の仕組みは複雑だ。

Educational

به‌راحتی اشتباه گرفته می‌شود

控除 vs 割引 (Waribiki)

Both involve taking money off a total.

Waribiki is a discount on a price at a store. Kōjo is a deduction from taxes or salary.

このクーポンで割引になります。 (Use this coupon for a discount.)

控除 vs 減額 (Gengaku)

Both mean reducing an amount.

Gengaku is a general reduction in a fee or price. Kōjo is a specific term for financial deductions.

家賃を減額してもらった。 (I had my rent reduced.)

控除 vs 免除 (Menjo)

Both result in paying less.

Menjo means you are excused from the entire payment. Kōjo is a partial subtraction from the base.

テストが免除された。 (I was exempt from the test.)

控除 vs 天引き (Tenbiki)

Both refer to taking money from a salary.

Tenbiki is the action of the employer taking it. Kōjo is the name of the deduction itself.

給食費が天引きされる。 (School lunch fees are deducted from the pay.)

控除 vs 削減 (Sakugen)

Both mean 'cutting' money.

Sakugen is used for cutting budgets or costs. Kōjo is for tax/salary subtractions.

無駄な支出を削減する。 (Cut wasteful spending.)

الگوهای جمله‌سازی

A1

[Amount]を控除します。

千円を控除します。

A2

[Source]から[Amount]が控除されます。

給与から税金が控除されます。

B1

[Type]控除を申請する。

医療費控除を申請する。

B2

[Condition]の場合、控除が適用される。

扶養家族がいる場合、控除が適用される。

C1

[N]は控除の対象外となる可能性がある。

この支出は控除の対象外となる可能性がある。

C2

[Law]に基づき、特別控除を享受する。

租税特別措置法に基づき、特別控除を享受する。

B1

控除後の[Noun]を確認する。

控除後の残高を確認する。

B2

控除枠を最大限に活用する。

今年の控除枠を最大限に活用する。

خانواده کلمه

اسم‌ها

控除額 (Deduction amount)
控除金 (Deducted money)
控除率 (Deduction rate)
控除対象者 (Person eligible for deduction)

فعل‌ها

控除する (To deduct)
控除される (To be deducted)

صفت‌ها

控除可能な (Deductible)

مرتبط

差し引き (Subtraction)
天引き (Paycheck deduction)
減額 (Reduction)
免除 (Exemption)
還付 (Refund)

نحوه استفاده

frequency

High in financial, legal, and workplace domains. Low in casual daily life.

اشتباهات رایج
  • Using 'kōjo' for a store discount. 割引 (waribiki) or 値引き (nebiki).

    Kōjo is for official deductions like taxes, not for retail price reductions.

  • Using 'kōjo' to mean mathematical subtraction in school. 引き算 (hikizan) or 引く (hiku).

    Kōjo is too formal for basic arithmetic. Use 'hiku' for 10 minus 2.

  • Saying 'kōjo wo suru' when the money is the subject. 控除される (passive).

    If money is being taken from you, it 'is deducted' (passive), you don't 'do deduction' to it.

  • Confusing 'kōjo' (deduction) with 'menjo' (exemption). Use 'kōjo' for subtraction from a total, 'menjo' for being excused from paying.

    They have different legal meanings in the tax code.

  • Writing 'kōjo' with the wrong kanji (e.g., 工場). 控除.

    Writing 'factory' on a tax form will definitely cause confusion!

نکات

Use in Business

When discussing payroll with a Japanese company, always use 'kōjo' to refer to the items taken out of your gross pay. It shows professionalism.

Kanji Recognition

Focus on the 'remove' (除) kanji. It's the same one used in 'souji' (cleaning/掃除). Think of 'kōjo' as 'cleaning' some money off your total.

Tax Season

During February and March, look for the word 'kōjo' on posters and websites. It's the best time to see it used in real-world examples.

Compound Power

Learn 'kōjo' as part of compounds like 'shotoku-kōjo'. It's easier to remember the context when you pair it with other financial words.

Pitch Accent

Remember the long 'o' sounds. If you say it too fast, people might think you are talking about a factory (kōjō).

Furusato Nozei

If you live in Japan, research 'Furusato Nozei.' It's a great way to see how 'kōjo' works while getting local gifts from different prefectures.

Stroke Order

The kanji '控' has 11 strokes. Pay attention to the right side (空 without the top) to keep your handwriting legible.

Opposites

Learn 'kasan' (addition) alongside 'kōjo.' Knowing the antonym helps solidify the meaning of subtraction in your mind.

Asking for Help

Use the phrase 'Kōjo no taishō desu ka?' (Is this eligible for deduction?) when talking to a tax advisor.

Pay Slip Check

Next time you get a pay slip, find the '控除' section. It's the most practical way to master the word's appearance.

حفظ کنید

روش یادسپاری

Think of a 'CO-JO' (Kōjo) as a 'CO-worker named JOe' who takes a piece of your sandwich every day. He 'deducts' your lunch!

تداعی تصویری

Imagine a pair of scissors cutting a small piece off a large 'Tax' cake. That small piece is the 'Kōjo'.

شبکه واژگان

Tax (税金) Salary (給与) Insurance (保険) Subtraction (引き算) Refund (還付) Form (書類) Accountant (会計士) Law (法律)

چالش

Try to find the word 控除 on a sample Japanese pay slip online. Circle every time it appears and identify what is being deducted.

ریشه کلمه

Borrowed from Middle Chinese. The term has been used in Japanese legal and administrative texts since the late Edo or early Meiji period to translate Western financial concepts.

معنای اصلی: To pull back (控) and remove (除).

Sino-Japanese (Kango).

بافت فرهنگی

Be careful when discussing 'Kōjo' with colleagues, as it involves personal financial details and family status (dependents).

In the US, we use 'Deductions' and 'Credits.' In Japan, 控除 covers most deductions, but 'Zeigaku Kōjo' is the specific term for tax credits.

Japanese Tax Agency (NTA) guides on 'Iryōhi Kōjo'. News reports on the 'Fuyō Kōjo' debates in the Diet. Financial advice blogs for 'Zairyū' (residents) in Japan.

تمرین در زندگی واقعی

موقعیت‌های واقعی

At the Office (Payroll)

  • 給与明細の控除欄
  • 社会保険料の控除
  • 手取り額の計算
  • 年末調整の書類

Tax Office (City Hall)

  • 確定申告の控除
  • 医療費控除の申請
  • 控除証明書の提出
  • 還付の対象

Real Estate / Banking

  • 住宅ローン控除
  • 金利の控除
  • 税制優遇措置
  • 控除期間

Financial News

  • 控除制度の見直し
  • 増税と控除の縮小
  • 扶養控除の拡大
  • 納税者の負担

Freelancing / Business

  • 経費の控除
  • 青色申告特別控除
  • 課税所得の減少
  • 節税対策

شروع‌کننده‌های مکالمه

"今年の確定申告で、何か控除を申請しましたか? (Did you apply for any deductions in this year's tax return?)"

"日本の医療費控除の仕組みって、ちょっと複雑ですよね。 (The medical deduction system in Japan is a bit complex, isn't it?)"

"住宅ローン控除を受けるために、どんな書類が必要ですか? (What documents are needed to receive the mortgage deduction?)"

"給与明細を見ると、控除の多さに驚きます。 (Looking at my pay slip, I'm surprised by the amount of deductions.)"

"ふるさと納税も控除の一種だと言えますか? (Can we say that Furusato Nozei is a type of deduction?)"

موضوعات نگارش

給与から控除される金額について、どう感じますか? (How do you feel about the amounts deducted from your salary?)

もし新しい控除を作れるなら、どんなものを作りたいですか? (If you could create a new deduction, what kind would you make?)

将来、控除制度はどのように変わるべきだと思いますか? (How do you think the deduction system should change in the future?)

医療費控除を申請した経験はありますか?その時の感想を書いてください。 (Have you ever applied for a medical deduction? Write about your experience.)

節税のために控除を意識して生活していますか? (Do you live with an awareness of deductions for tax saving?)

سوالات متداول

10 سوال

Kōjo is a formal term used specifically for financial deductions like taxes and insurance. Sashihiki is a more general term for 'balancing' or 'netting out' any numbers, including physical weights or game scores.

No, that would sound very strange. For a supermarket discount, use 'Waribiki' or 'Nebiki.' Kōjo is strictly for formal financial subtractions.

It means 'Medical Expense Deduction.' If your medical bills for the year exceed a certain amount (usually 100,000 yen), you can deduct a portion from your taxable income.

It is a noun that can function as a Suru-verb (控除する). You can use it both ways: 'Kōjo ga aru' (There is a deduction) or 'Kōjo suru' (To deduct).

You can say 'Zeikin no kōjo' (税金の控除) or more commonly 'Shotoku kōjo' (所得控除) for income tax deduction.

Rarely. It's a technical term. You might use it when talking about your salary or taxes with a spouse, but you wouldn't use it while hanging out with friends unless discussing work.

It's the 'Basic Deduction.' It is a standard amount that everyone living in Japan is allowed to subtract from their income before calculating tax.

Yes, in the context of taxes, a 'Kōjo' reduces your taxable income, which usually results in paying less tax or getting a refund.

Tenbiki is the act of 'skimming from the top' of your paycheck. Kōjo is the official name for that deduction on your pay slip.

It is almost exclusively used for money (amounts, rates, sums). Using it for physical objects or abstract ideas is very rare and usually incorrect.

خودت رو بسنج 200 سوال

writing

Write a sentence using '控除' and '給与' (Salary).

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Explain what '医療費控除' is in simple Japanese.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'Is this amount deductible?'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a formal request asking for a deduction certificate.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Describe the difference between '割引' and '控除'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a sentence using '控除後の手取り'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Explain '基礎控除' to a beginner.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'Deductions are automatically calculated.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a sentence about '住宅ローン控除'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'I forgot to apply for the deduction.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a sentence using the passive form of '控除'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'Deduction limit is 100,000 yen.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Explain why '控除' is important for taxpayers.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a sentence using '控除対象外'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'Social insurance is deducted from the gross pay.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a sentence about 'ふるさと納税'.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'Please check the deduction column on the pay slip.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Explain '扶養控除' in your own words.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Translate: 'The government plans to expand deductions.'

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
writing

Write a short paragraph (3 sentences) about tax season in Japan.

خوب نوشتید! تلاش خوبی بود! پاسخ نمونه را ببینید.

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Pronounce '控除' (Kōjo) clearly.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'Please deduct the insurance premium.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Ask: 'Is this eligible for a medical deduction?'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'Deductions are taken from the salary.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Explain to a coworker that their pension is being deducted.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'I need a deduction certificate.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Discuss the '103 million yen wall' in Japanese.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'The deduction amount is 50,000 yen.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Ask: 'Can I deduct these expenses?'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'I will apply for the mortgage deduction.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Explain the concept of 'Kiso Kōjo' to a friend.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'The government is reviewing the deduction system.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'After deductions, my net pay is low.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Ask where the deduction section is on a form.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'Donations are tax-deductible.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Explain why you are keeping your receipts.

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'There are no deductions this month.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'The system automatically deducts fees.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Ask: 'How much will be deducted in total?'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
speaking

Say: 'I applied for the deduction online.'

این را بلند بخوانید:

درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kyūyo kara zeikin ga kōjo saremasu.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Iryōhi kōjo no shōmeisho wo dashite kudasai.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kiso kōjo wa yonjū-hachiman en desu.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Fuyō kōjo no taishō wa dare desu ka?'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Jūtaku rōn kōjo de kanpukin ga deta.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kōjo-gaku ga machigatte iru kamoshirenai.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kifu-kin kōjo wa furusato nozei ni tsukaeru.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kōjo-waku ga ippai desu.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Nenmatsu chōsei de kōjo wo shinkoku suru.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Jidō-teki ni kōjo sareru node anshin desu.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kore wa kōjo taishō-gai desu.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Shotoku kōjo no shurui wo oshiete kudasai.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kōjo-go no tedori wo keisan shimashō.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Kōjo no rūru ga kawarimashita.'

درسته! نه دقیقاً. پاسخ صحیح:
درسته! نه دقیقاً. پاسخ صحیح:
listening

Listen and identify: 'Tokubetsu kōjo ga tekiyō sareta.'

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