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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
場合
case; occasion; situation; circumstancesnoun
が
subject markergrammar
あり
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
ます。
polite non-pastgrammar