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An exemption such as a tax exemption allows a certain amount of income or other value to be legally excluded to avoid or reduce taxation. Exemption may also refer to: * Exemption (church), an exemption in the Roman Catholic Church, that is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank.〔Ghislain Baury, « Les abbayes exemptes face à l’évêque diocésain (XIIe-XIIIe siècles) : une histoire genrée ? », ''Évêques et abbés à l'époque romane. Textes, monuments, images et objets. Actes du 23e colloque international d'Issoire (18-20 octobre 2013), Revue d'Auvergne'', t. 614, 2015, p. 141-156 (ISSN 1269-8946, https://www.academia.edu/8852632/Les_abbayes_exemptes_face_%C3%A0_l_%C3%A9v%C3%AAque_dioc%C3%A9sain_XIIe-XIIIe_si%C3%A8cles_une_histoire_genr%C3%A9e)〕 * Grandfather clause, an exemption that allows a pre-existing condition to continue, even if such a condition is now prohibited from being begun anew * Exempt employee, is one who is exempt from the Fair Labor Standards Act, i. e. is not entitled to overtime pay and other worker's benefits stated in the FLSA * Loophole, a weakness or exception that allows a system, such as a law or security, to be circumvented or otherwise avoided. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「exemption」の詳細全文を読む スポンサード リンク
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