We explore an exact duality in
(2+1) dimensions
[(2+1)D] between the fermionization of a bosonic theory with a
Z2 subsystem symmetry and a fermionic theory with a
Z2 subsystem fermion parity symmetry. A typical example is the duality between the fermionization of the plaquette Ising model and the plaquette fermion model. We first revisit the standard boson-fermion duality in
(1+1) dimensions with a
Z2 0-form symmetry, presenting in a way generalizable to
(2+1)D. We proceed to
(2+1)D with a
Z2 subsystem symmetry and establish the exact duality on the lattice by using the generalized Jordan-Wigner map, with a careful discussion on the mapping of the twist and symmetry sectors. This motivates us to introduce the subsystem Arf invariant, which exhibits a foliation structure.