Noun, Suru verb
1. offset; offsetting each other; cancelling each other out; counterbalancing
2. set-off; setoffLaw, etc. term
Wikipedia definition
3. Set-off (law)In law, a set-off is a statutory defense to the whole or to a portion of a plaintiff's claim. It had no existence under the English common law, being created by 2 Geo. II c. 22 for the relief of insolvent debtors, although set-off was recognized in equity. Such a defense could be pleaded only in respect of mutual debts of a definite character, and did not apply to cases in which damages were claimed, nor to equitable claims or demands. By the rules of the Supreme Court (O. XIX. r.
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Other forms
相殺 【そうさつ】


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