(of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject; "a beauty somehow exempt from the aging process"; "exempt from jury duty"; "only the very poorest citizens should be exempt from income taxes" （人々について）他者や他の物は対象となる義務や法的責任（税金など）から解放される、または訴追されない。
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【下位】 grant a dispensation; grant an exemption; "I was dispensed from this terrible task" 分与を許可する事。免除を許可すること。
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(of goods or funds) not subject to taxation; "the funds of nonprofit organizations are nontaxable"; "income exempt from taxation" （商品または基金について）課税の対象ではない。
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