Analyzer
Sentence analysis
8Spans
Sentence
Span Details
税金
tax; dutynoun
の
possession, attribution, nominalizer, or nominal linkergrammar
滞納者
person in arrears; non-payer; delinquent payernoun
に
direction, time, indirect object, or target markergrammar
は
topic markergrammar
罰則
punishment; penalty; penal regulations; penal provisions; penal codenoun
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