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Sentence analysis
9Spans
Sentence
Span Details
未納税
unpaid taxes; tax arrearsnoun
が
subject markergrammar
ある
be; exist; have; possess; there is available; be located; be situated; be equipped with; have as a facility or feature; happen; take place; come about; be in a completed state; be left as done-> 有るgodan verb, auxiliary
と、
quotation, conditional, companion, or and markergrammar
延滞金
late fee; arrears; delinquent chargenoun
が
subject markergrammar
発生
occurrence; outbreak; emergence; generation; production; development; growth; ontogenynoun, suru verb
し
light/support verb with a noun or noun-like phrase-> するgrammar
ます。
polite non-pastgrammar