彼は所得が低いので、税金の一部が免除された。
Kare wa shotoku ga hikui node, zeikin no ichibu ga menjo sareta.
He was exempted from part of the tax because his income was low.
特定の条件を満たす企業は、法人税が免除される。
Tokutei no jouken o mitasu kigyou wa, houjinzei ga menjo sareru.
Companies that meet specific conditions are exempted from corporate tax.