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.

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

late Middle English: from Latin exemptus ‘taken out, freed’, past participle of eximere.