• vt. 免除；豁免
• adj. 被免除的；被豁免的
• n. 免稅者；被免除義務者

ex-, 向外。-em, 拿出，帶出，詞源同example, sample. 即拿出來的，免除或豁免。

exempt

exempt: see example

exempt (adj.)

late 14c., from Old French exempt (13c.) and directly from Latin exemptus, past participle of eximere "remove, take out, take away; free, release, deliver, make an exception of," from ex- "out" (see ex-) + emere "buy," originally "take," from PIE root *em- "to take, distribute" (cognates: Latin sumere "to take, obtain, buy," Old Church Slavonic imo "to take," Lithuanian imui, Sanskrit yamati "holds, subdues"). For sense shift from "take" to "buy," compare Old English sellan "to give," source of Modern English sell "to give in exchange for money;" Hebrew laqah "he bought," originally "he took;" and colloquial English I'll take it for "I'll buy it."

exempt (v.)

c. 1400, "to relieve or exempt," from Anglo-French and Middle French exempter, from exempt (adj.); see exempt (adj.). Related: Exempted; exempting.

1. The fund was in danger of losing its tax-exempt status.

該基金面臨不再享受免稅待遇的風險。

來自柯林斯例句

2. Soldiers were exempt from paying rates.

士兵免繳地方稅。

來自柯林斯例句

3. Children under two years are exempt.

兩歲以下兒童免票。

來自柯林斯例句

4. Men in college were exempt from military service.

大學在校男生免服兵役。

來自柯林斯例句

5. The interest on the money is exempt from tax.

這筆錢的利息免稅。

來自《權威詞典》