うわまわ上回uwamawaru
1.

To reach a quantity or level that is higher than expected or previously established standards, often in the context of performance metrics or results.

2.

To go beyond a specified benchmark, indicating an achievement or output that significantly surpasses anticipations or goals.

3.

To achieve a more favorable outcome than what was predicted, often related to measurements or assessments in various fields, such as economics or academics.

4.

To demonstrate superiority by exceeding a comparative measure, suggesting a level of success or achievement that outstrips what was thought possible.

Example:

所得税は控除額を上回るいかなる所得にもかかる。