DICT.TW Dictionary Taiwan

 ex·empt /ɪgˈzɛm(p)t/
 免稅者,被免除義務者(a.)免除的(vt.)使免除,豁免

 Ex·empt a.
 1. Cut off; set apart. [Obs.]
    Corrupted, and exempt from ancient gentry.   --Shak.
 2. Extraordinary; exceptional. [Obs.]
 3. Free, or released, from some liability to which others are subject; excepted from the operation or burden of some law; released; free; clear; privileged; -- (with from): not subject to; not liable to; as, goods exempt from execution; a person exempt from jury service.
    True nobility is exempt from fear.   --Shak.
    T is laid on all, not any one exempt.   --Dryden.

 Ex·empt, n.
 1. One exempted or freed from duty; one not subject.
 2. One of four officers of the Yeomen of the Royal Guard, having the rank of corporal; an Exon. [Eng.]

 Ex·empt, v. t. [imp. & p. p. Exempted; p. pr. & vb. n. Exempting.]
 1. To remove; to set apart. [Obs.]
 2. To release or deliver from some liability which others are subject to; to except or excuse from he operation of a law; to grant immunity to; to free from obligation; to release; as, to exempt from military duty, or from jury service; to exempt from fear or pain.
 Death
 So snatched will not exempt us from the pain
 We are by doom to pay.   --Milton.
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 exempt
      adj 1: (of persons) freed from or not subject to an obligation or
             liability (as e.g. taxes) to which others or other
             things are subject; "a beauty somehow exempt from the
             aging process"; "exempt from jury duty"; "only the
             very poorest citizens should be exempt from income
             taxes" [ant: nonexempt]
      2: (of goods or funds) not subject to taxation; "the funds of
         nonprofit organizations are nontaxable"; "income exempt
         from taxation" [syn: nontaxable] [ant: taxable]
      v 1: grant relief or an exemption from a rule or requirement to;
           "She exempted me from the exam" [syn: relieve, free]
           [ant: enforce]
      2: grant exemption or release to; "Please excuse me from this
         class" [syn: excuse, relieve, let off]