exempt和release都有免除的意思。但是二者區别較大:
(1)exempt是從一開始就免除義務和責任,也就是說被免除的義務或責任就享受到該權利的人而言,一開始就是不用履行的;(英文釋義:free from a duty or liability) 而
(2)release則是指某項權利義務起初是存在的,也是需要履行的,但後來因為某種原因,而免除履行(英文釋義:Liberation from an obligation, duty or demand)。
1 exempt
The company is exempt from the payment of all taxes. 該公司獲得了納稅義務的豁免權。(該公司既沒有被要求納稅)
相關搭配:exemption from military service免于服兵役
exemption from arrest逮捕豁免
2 release
The debtor has been released and discharged from his liability. 債務人被免于履行其義務。(該義務并不是一開始就不存在)
相關搭配:release of debt 免除債務
release of claim 放棄訴訟
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