不超过，低于，少于

1. not exceeding ..., not more than ..., ... and under, ... and below, ... or fewer

noun, used as a suffix

低于(标准)

2. below (a standard, level, etc.), under, beneath, less than

noun, used as a suffix

以下，下面，接着

3. the following, the below-mentioned, the rest, followed by ...

noun (common) (futsuumeishi) nouns which may take the genitive case particle 'no'

4. including ..., ... and other (employees, officials, etc.)

noun, used as a suffix

無料相談の対象は、会社員で給与収入が800万円以下の人や、事業者で所得金額が300万円以下の人などで、前の年の確定申告書が必要です。

此次免费咨询的对象为工资收入800万日元以下的公司职员、收入300万日元以下的企业主，并要求提供前一年的纳税申报表。