差し引き
さしひき · sashihiki · JLPT N2 · noun
tax write-off
⚖️ 差し (difference) + 引き (subtraction) = the net result after subtracting
差し引き is the noun form of 差し引く, to deduct. 引く means subtract, and 差し adds the sense of setting one amount against another. It is used for net pay after deductions and for a bottom-line balance.
差 — 垂 (drooping) + 工 (work/tool)
Originally depicted a hand reaching down to grasp grain stalks of uneven length, suggesting discrepancy or unevenness. From this came the meaning 'difference' or 'to differ.' The reading chā specifically carries the sense of disparity, while other readings developed meanings like 'to dispatch' (chāi) and 'poor/lacking' (chà).
引 — bow 弓 + vertical stroke 丨
A compound ideograph showing a bow 弓 with a vertical line 丨 representing the drawn bowstring. The original meaning was 'to draw a bow,' which extended to 'pull,' 'lead,' 'guide,' and 'cite.' The vertical stroke depicts the action of pulling the string back.