免除
めんじょ · menjo · JLPT N1 · noun
exemption
免 — pictograph of a person 人 with a hat or helmet
免 originally depicted a person wearing a hat or helmet, suggesting removal or taking off. The meaning shifted to 'avoid, exempt, escape from' — as in escaping a duty or being spared. It is graphically related to 兔 (rabbit), but the two characters have distinct origins.
除 — left ear/mound 阝 + surplus 余
除 combines the 'mound/steps' radical 阝 (originally 阜, a hill) with 余 as the phonetic. It first meant the steps of a palace, then extended to 'remove' or 'clear away' (as one sweeps steps clean), and later to mathematical 'divide.'