exempt
exempt — 動詞
1. to give a person or organisation official permission to avoid a duty, payment, o
豁免
正式免除義務或責任
to give a person or organisation official permission to avoid a duty, payment, or obligation that others must normally fulfil.
Students with a medical certificate are exempted from physical education classes at the university.
持有醫生證明的學生可以豁免上大學的體育課。
passive: be exempted from [something]
The new tax law exempts small businesses from paying government fees for the first year.
新的稅法豁免小型企業在第一年繳納特定的政府規費。
exempt + noun phrase + from + verb-ing
Chidi's school exempted him from the final exam because of his excellent grades all term.
Chidi 的學校因為他整學期成績優異而豁免他的期末考。
Eve asked the committee to exempt her organisation from the registration requirement.
Eve 請求委員會豁免她的組織遵守登記規定。
Certain charitable donations are exempted from income tax by the revenue authority.
特定的慈善捐款免繳所得稅。
- excuse
less formal; can be personal rather than official (excuse a child from chores vs. exempt a business from tax)
- release
focuses on being freed from an obligation already in place; implies the obligation existed first
- waive
used of the requirement itself being removed rather than the person being freed (waive a fee, not *waive a person from a fee)
- relieve
often implies removing a burden that has already started; less common in official exemption contexts
文法句型
exempt + noun phrase + from + noun phrase/verb-ing
be exempted + from + noun phrase/verb-ing
用法筆記
Common in legal, tax, and regulatory contexts. The passive form (be exempted from) is especially frequent in official documents and announcements.
常見錯誤
exempt — 形容詞
1. officially freed from a duty, payment, or requirement that others must normally
豁免的
被官方免除義務或繳費的
officially freed from a duty, payment, or requirement that others must normally follow.
Non-profit organisations are exempt from paying corporate tax under current regulations.
非營利組織根據現行法規豁免繳納公司稅。
be + exempt from + verb-ing
Yumi's diplomatic status made her exempt from the local visa application process.
Yumi 的外交身分使她豁免當地的簽證申請程序。
Income from government scholarships is usually exempt from tax in most countries.
政府獎學金的收入在多數國家通常豁免課稅。
Residents over the age of seventy are exempt from the annual vehicle safety inspection.
七十歲以上的居民豁免每年一次的車輛安全檢驗。
The monastery's land remained exempt under a historic preservation agreement with the city.
該修道院的土地根據與市政府簽訂的古蹟保存協議而維持豁免狀態。
- immune
stronger; implies complete protection, often in medical or legal contexts (immune from prosecution)
- free
broader; can mean no cost (free of charge) or being released, not specifically official
- not subject to
more formal and literal; often used in legal writing ('not subject to taxation')
- liable
legally responsible for something, especially paying tax or a penalty
- subject to
required to follow a rule or pay something
文法句型
be + exempt + from + noun phrase
be + exempt + from + verb-ing
exempt + noun (attributive, e.g. exempt status)
用法筆記
Unlike the verb, which requires an agent doing the exempting, the adjective describes a state or status. It is often used in compound forms: tax-exempt (not subject to tax), duty-exempt (not subject to customs duty). The attributive use (before a noun) is common in official titles: exempt employee, exempt property.
常見錯誤
exempt — 名詞
1. a person or organisation that has been officially freed from a duty, payment, or
被豁免者
被免除義務或責任者
a person or organisation that has been officially freed from a duty, payment, or requirement that applies to others.
Under the new overtime rules, only salaried professionals are classified as exempts.
根據新的加班規定，只有領月薪的專業人員被歸類為被豁免者。
classify as an exempt
Ryan became an exempt under the religious accommodation clause of the policy.
Ryan 根據政策的宗教寬容條款成為被豁免者。
The committee reviews the list of exempts each year to confirm eligibility requirements remain met.
委員會每年審查被豁免者名單，以確認仍符合資格條件。
Defne's organisation was registered as an exempt under the revised charity regulations.
Defne 的組織根據修訂後的慈善法規登記為被豁免者。
文法句型
an/the exempt
classify/consider + noun phrase + an exempt
用法筆記
The noun form is less common than the adjective or verb. It appears mainly in employment law (referring to employees not entitled to overtime pay) and tax regulations (tax-exempt organisations). In everyday speech, a phrase like 'someone who is exempt' is preferred over 'an exempt'.