Godan verb with 'ru' ending, Transitive verb
to exceed (esp. figures: profits, unemployment rate, etc.); to surpass; to be more than; to be better than
see 下回る
所得税は控除額を上回るいかなる所得にもかかる。An income tax is levied on any income that exceeds deductions.
Also written 上廻る【うわまわる】