exempt
US /ɪɡˈzɛmpt/
・UK /ɪɡ'zempt/
B1 中級英檢高級
adj.形容詞免除（責任或義務的）
She is exempt from playing basketball with the other students today because she is not feeling well
adj.形容詞免稅的
The car expenses are tax exempt
v.t.及物動詞豁免
The charity is exempt from paying income tax.
n.名詞被豁免者
Those who are ill are considered exempts.
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英國零食 Jaffa Cake 到底是餅乾還是蛋糕？看看官司之後法官如何判決！（A Cake or a Biscuit? - The Lengthy and Expensive Saga of the Jaffa Cake）
- a number of things are subjected to a reduced rate of VAT⏤currently 5%⏤while some other items are exempt from this tax altogether.
有些物品須支付費率降低的增值稅（目前是 5%），而一些其它物品則完全免除此一稅金。
- As for things that are exempt from the tax entirely, this is mostly limited to goods and services that are considered essential or otherwise unfair to try and tax citizens for using.
至於完全免除此一稅金的物品，大多侷限在被視為必需品或是向人民課使用稅會顯得不公平的商品與服務。
不只是 Shein，為什麼現在的衣服都變得品質這麼差？ (It's Not Just Shein: Why Are ALL Your Clothes Worse Now?)
- duty-free, Shein merchandise is pretty much always exempt from consumer goods tariffs.
這些工廠與 Sheehan 的軟件相連，該軟件可收集有關哪些商品暢銷、哪些商品滯銷的實時反饋資訊。
- Sheehan merchandise is pretty much always exempt from consumer goods tariffs.
希恩商品幾乎總是免徵消費品關稅。
直播：聯合國祕書長發言人就以哈衝突召開記者會！ (LIVE: UN secretary-general spokesperson holds briefing amid Israel-Iran conflict)
- Uh, I think his his own office is not exempt, uh, from it.
在祕書處，包括祕書長自己的辦公室，都是如此。
- I think his own office is not exempt from it.
我認為他自己的辦公室也不能倖免。
日本父女居酒屋櫃檯後面是什麼樣子！？ (Behind the Counter at a Japanese Father & Daughter Izakaya Restaurant)
- Omochito mentaiko Monja is often flavored with a japanese worcestershire or soy sauce But here it's simply salted to balance out the flavor with the toppings So monja is kind of like a runnier version of konomiyaki in japan It's cooked and scraped off at the grill with a tiny spatula It's savory and packed with umami born during the edo period in an older part of tokyo today It serves as a fun bonding activity for friends and family to make and eat together Oh, you started drinking water You're still drinking it's pretty hot in here Shito-san and her father had made it a point to try to keep the place as it always has been a relaxing and welcoming Restaurant where the regulars feel like they've come back to their own home One important note about this japanese izakaya is that smoking is allowed inside just like many small restaurants throughout japan Because of this minors aren't legally allowed to enter ever since japan's revised health promotion act went into effect in 2020 Most places had to go smoke-free But small family-run izakayas like this one are exempt as long as they meet certain size requirements Is Nice finally the okonomiyaki It's common for customers to cook it on their own.
Monja 通常用日本的喼汁或醬油調味，但在這裡只用鹽來平衡配料的味道，所以 Monja 有點像日本的 "大阪燒"（konomiyaki）的稀釋版、你開始喝水了 你還在喝水 這裡很熱 Shito 女士和她的父親一直努力讓這裡保持一貫的輕鬆和溫馨，在這裡，常客們感覺就像回到了自己的家。但像這家家庭經營的小型居酒屋，只要符合一定的規模要求，就可以免於吸菸。
- But small family-run izakayas like this one are exempt as long as they meet certain size requirements.
AI 發展推升美國鈾礦開採熱潮！核能需求將暴增？ (How AI’s Need For Nuclear Energy Is Fueling A Rise In U.S. Uranium Mining)
- The fact that uranium was exempt from the wide-ranging tariffs imposed by the Trump administration on April 2nd further demonstrates just how dependent the U.S. is on other countries for this material.
鈾不受特朗普政府 4 月 2 日徵收的大範圍關稅的影響，這進一步表明了美國在這種材料上對其他國家的依賴程度。
- The fact that uranium was exempt from the wide-ranging tariffs imposed by the Trump administration on April 2nd further demonstrates just how dependent the U.S.
Energy Fuels 公司預計今年將生產 140 萬磅鈾精礦，但希望最終能將年產量提高到 600 萬磅。
為什麼你現在就應該離開基督教*？ (Reasons to Leave Christianity* RIGHT NOW)
- Rights Movement, specifically desegregation. The IRS no longer allowed tax-exempt status for whites-only Christian academies like Bob Jones University. Jerry Falwell, who called this progress the Civil Wrongs Movement, also had his segregation academies affected.
權利運動，特別是取消種族隔離。美國國稅局不再允許鮑勃-瓊斯大學等只招收白人的基督教學校獲得免稅資格。傑裡-法爾威爾（Jerry Falwell）將這一進步稱為 "民權運動"，他的種族隔離學院也受到了影響。
- The IRS no longer allowed tax-exempt status for whites-only Christian academies like Bob Jones University.
這也是大蕭條後羅斯福新政政策的基礎。
伯尼桑德斯如何回應問題！ (How Bernie Sanders Answers A Question)
- So what we do is exempt the first $29,000 of a person's income.
所以我們做的是，豁免一個人收入的前 29,000 美元。
- So what we do is exempt the first $29,000 of a person's income.
你的收入如果低於 25,000 或 29,000。