控除・扣除|こうじょkoujo[1]atamadaka (head-high)

JLPT N1approx.Common
Which spelling to use
控除控除 is the common written form, written entirely in kanji, and is used for subtraction or deduction, including tax deductions.
扣除扣除 is a rarely used kanji-only written form; learners will usually encounter 控除 instead for this meaning.
Definitions
  1. noun, suru verb, transitive verbsubtraction; deduction (e.g. of tax)
    税務署ぜいむしょは控除こうじょを認みとめた。↗
    The tax agent allowed the deduction.
Conjugation
Dictionary form控除する(こうじょする)
Polite (masu)控除します(こうじょします)
Negative (nai)控除しない(こうじょしない)
polite (masen)控除しません(こうじょしません)
classical zu / nu控除せず・控除せぬ(こうじょせず・こうじょせぬ)
Past (ta)控除した(こうじょした)
polite (mashita)控除しました(こうじょしました)
Past negative (nakatta)控除しなかった(こうじょしなかった)
polite (masen deshita)控除しませんでした(こうじょしませんでした)
Te form控除して(こうじょして)
Potential控除できる(こうじょできる)
Passive控除される(こうじょされる)
Causative控除させる(こうじょさせる)
Causative passive控除させられる(こうじょさせられる)
Conditional (ba)控除すれば(こうじょすれば)
tara控除したら(こうじょしたら)
Volitional控除しよう(こうじょしよう)
polite (mashou)控除しましょう(こうじょしましょう)
Imperative控除しろ(こうじょしろ)

Common forms generated by rule; see the senses for honorific or irregular usage.

Synonyms & antonyms
  • Synonym差し引きさしひきNeutralA noun for a deduction or the balance left after one; it also covers rises and falls. Common in everyday use, while 「控除」 is mostly tax and accounting.
  • SynonymマイナスNeutralA loanword covering minus, subtraction, negative numbers and losses; very common in daily life. 「控除」 is the formal deduction in tax and accounting.
  • Synonym差し引くさしひくNeutralA verb for deducting in everyday use; it can also mean making allowances for circumstances. 「控除」 leans toward formal settings such as tax, accounting and payroll.
  • Synonym差っ引くさっぴくCasualA colloquial way to say you knock an amount off, with a casual tone. In formal settings use 「控除」 or 「差し引く」 instead.
  • Related減ずるげんずるWrittenWritten prose for quantities or degrees decreasing or being reduced — not limited to money. 「控除」 means specifically deducting from a sum of money.
  • Related減算げんざんWrittenThe calculation of subtracting one number from another, used in mathematics and accounting. 「控除」 is about deducting a specific item from a sum.
  • Related減じるげんじるWrittenSynonymous with 「減ずる」: a written word for reducing or lessening, not limited to money. 「控除」 means deducting a specific amount.
  • Antonym加算かさんWrittenThe written opposite: adding an amount on, as in 「加算税」. It contrasts with 「控除」, which deducts from a sum.
  • Antonym追加ついかNeutralAn everyday antonym: adding or supplementing something afterwards, not limited to money. It opposes 「控除」 in the sense of adding versus deducting.

Use 「控除」 for deductions in tax, accounting or salary contexts, as in 「扶養控除」. For everyday deductions say 「差し引く」 (casually 「差っ引く」), and for reductions not limited to money use 「減じる」. 「加算」 is the opposite, adding an amount.

Usage comparisons are AI-assisted and cross-checked by multiple models; for study reference only

Japanese definitions
  1. (主おもに課税かぜい、会計かいけい) 金額きんがくを差し引さしひくこと。
Kanji in this word
English equivalents
See also

JLPT vocabulary levels are community estimates, not official (no official lists have been published since the 2010 revision).

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