Do not add the "/" at the end of the subdirectory which is to be excluded.
For example, the following line will NOT exclude the subdirectory:
tar --one-file-system --exclude=/home/chiao/.local/share/Trash/ -cvf test_Trash.tar /home/chiao
Instead, it should be like this:
tar --one-file-system --exclude=/home/chiao/.local/share/Trash -cvf test_Trash.tar /home/chiao
No / at the end of --exclude option.