exempt
adjective
free from an obligation or liability imposed on others:
〖通例be ～〗 〈人･物･事が〉 【義務などを】免除されて(released, free) «from»
e.g. these patients are exempt from all charges
e.g. they are not exempt from criticism.
verb with object
free (a person or organization) from an obligation or liability imposed on others:
【義務などを】〈人･物･事〉に免除する(release) «from» ; 〖be ～ed〗 〈人･物･事が〉 【義務などから】免除される «from» (!｟英話｠ では通例let A off Bを用いる)
e.g. they were exempted from paying the tax.
noun
a person who is exempt from something, especially the payment of tax.
(義務などが)免除されている人, 物; 免税者
ORIGIN
late Middle English: from Latin exemptus ‘taken out, freed’, past participle of eximere.