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Sentence
Span Details
過少申告加算税
penalty tax for understatement of incomenoun
が
subject markergrammar
課さ
impose; levy; assign-> 課するsuru verb
れる
passive voice; suffering passive; potential form; spontaneous occurrence; honorific (sonkeigo)auxiliary verb, auxiliary
ことがある。
have done (something); something has occurred; sometimes; there are times when-> 事があるexpression, verb