仏
ブツ, フツ, ほとけ

Buddha, the dead, France

JLPT2 G5 S4 F819

As per 弗# (split) + 人 person → person who splits away and disappears. *Buddha* is a borrowed meaning, 佛 being used to transliterate the Sanskrit buddha → *Buddhist image*; *the deceased*; *merciful*. *France* is via the phonetic construction 佛欄西.

[Full Kanji Etymology List]