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.
影片字幕
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.
在發布這部影片時，英國的增值稅率為 20%，據英國政府官網所說，「是針對多數商品與服務」。
- 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。
華爾街的震撼彈！ (Wall Street’s Shock Announcement)
- So Apple, Oracle, these companies are exempt from these tariffs, while small businesses who are making slim profits who can't afford hundreds of billions of dollars will have to pay tariffs.
是以，蘋果、甲骨文這些公司可以免於這些關稅，而那些利潤微薄、無力承擔數千億美元的小企業則必須支付關稅。
- but they don't have the capacity to walk to White House and pledge to invest in the US hundreds of billions of dollars, so Apple, Oracle, these companies are exempt from these tariffs, while small businesses who are making slim profits, who can't afford hundreds of billions of dollars, will have to pay tariffs.
想想建築公司、咖啡店、零售商、僱用幾百人的小企業。
覺得孤單寂寞？來看這部影片就對了！ (If You Feel LONELY, Watch this!)
- No one is exempt from feeling a sense of loneliness in their lives from time to time, no matter what their age, race, background, or social circumstances may be.
如果你正在看這段影片，那很可能你也曾經感到孤獨。
- No one is exempt from feeling a sense of loneliness in their lives from time to time, no matter what their age, race, background or social circumstances may be.
沒有人能完全豁免，不論年齡、種族、背景或社會狀況如何，都會偶爾感到孤獨。
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。
頓巴斯戰爭：最後一間產房 | DW 新聞 (War in Donbas: The last maternity ward | DW News)
- By law, as a father of more than three children, Sasha is exempt from mobilization.
根據法律，身為三個以上孩子的父親，沙夏可以免於徵兵。
- By law, as a father of more than three children, Sasha is exempt from mobilisation.
四位爺爺奶奶都來了，迎接新成員來到這個被炸彈聲和地下室走廊籠罩的世界。
餐桌禮儀專家有話說：「餐桌禮儀」你有疑問嗎？ | Tech Support | WIRED Japan (エチケットの専門家だけど「テーブルマナー」について質問ある？ | Tech Support | WIRED Japan)
- No one is exempt from that.
沒有人可以豁免。
- No one is exempt from that.
如果可以的話，雖然不行，但什麼時候是適當的時間？
高市早苗擘劃日本新經濟藍圖 | DW新聞 (Sanae Takaichi charts a new economic course for Japan | DW News)
- Now I think there's been a greater debate about consumption tax and I think for the moment it's been in the context of do we temporarily exempt food from the consumption tax?
我認為關於消費稅的爭論比較多，而目前大家討論的焦點是，我們是否要暫時豁免食物的消費稅？
- And I think, for the moment, it's been in the context of, do we temporarily exempt food from the consumption tax?
什麼會強制執行重新實施？
喜劇演員對泰德·克魯茲的國稅局說法感到困惑！ (Comedian puzzled by Ted Cruz’s IRS claim)
- The IRS is now reportedly planning to rescind Harvard's tax-exempt status.
說，任何一方都不能告訴私立大學，引述，他們可以錄取和聘用誰，可以從事哪些領域的研究和探索。
- The IRS is now reportedly planning to rescind Harvard's tax-exempt status.
據報道，美國國稅局目前正計劃取消哈佛大學的免稅資格。