e/Marital deduction

Information
has gloss	eng: Marital deduction is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. Spouses can transfer property between them tax free and ex-spouses can do that according to divorce decree. For U.S. estate and gift tax purposes, there is no tax on transfers between spouses, whether during lifetime or at death. There is no limit on the amount that may be transferred. However, there are two important exceptions. The federal gift tax marital deduction is only available if the donee spouse (the person receiving the gift) is a U.S. citizen. The federal estate tax marital deduction is available for bequests at death to a surviving spouse, whether or not he or she is a U.S. citizen. However, if the survivor is not a U.S. citizen, the bequest must take the form of a specialized type of trust known as a Qualified Domestic Trust.
lexicalization	eng: marital deduction
instance of	(noun) a personal tax levied on annual income income tax

Meaning
Japanese
has gloss	jpn: 配偶者控除（はいぐうしゃこうじょ）とは、所得税及び個人住民税において、納税者に収入のない、または少ない配偶者がいる者に納税者の所得金額から一定の所得控除を行なうもの。日本では所得税法第83条・租税特別措置法第41条の16及び地方税法第314条の2による。所得控除であり、人的控除である。
lexicalization	jpn: 配偶者控除