Translation guide
In Japanese, the concept of 'additional tax' is expressed through specific legal and administrative terms, primarily in the context of taxation. The most common equivalent is 追徴課税 (tsuichō kazei), which refers to taxes levied in addition to the original amount due to underreporting or non-payment. Other terms exist for surtaxes, penalties, and supplementary levies.
Express a tax imposed on top of the original tax liability, typically as a penalty for underreporting, late payment, or tax evasion.
The standard legal term for additional tax levied when the original tax return was insufficient. It encompasses penalty taxes for understatement, late filing, or non-payment.
税務調査の結果、追徴課税が課された。
As a result of the tax audit, an additional tax was imposed.
追徴課税を支払わなければならない。
I have to pay the additional tax.
A specific type of additional tax imposed as a penalty, such as for understatement or late filing. Often used in legal contexts.
過少申告加算税が課される場合があります。
An additional tax for underreporting may be imposed.
Specifically refers to interest or penalty tax for late payment of taxes.
納税が遅れると延滞税がかかります。
If tax payment is delayed, additional tax (late payment interest) will be charged.
Refer to an extra tax levied on top of a base tax, often for specific purposes or temporary measures.
A surtax or supplementary tax added to a primary tax. Common in contexts like local surtaxes on income tax.
所得税に付加税が課される。
A surtax is imposed on income tax.
Literally 'additional tax', used in general contexts for any extra tax, but less common as a legal term than 追徴課税.
新しい政策で追加税が導入された。
An additional tax was introduced under the new policy.
Express a tax penalty for specific infractions like underreporting or failure to file.
A heavy additional tax imposed for intentional tax evasion or concealment. Used in serious cases.
仮装隠蔽があった場合、重加算税が課される。
If there was concealment, a heavy additional tax is imposed.
追徴課税 is a broad term for additional tax due to underpayment. 加算税 is a specific penalty tax category (e.g., understatement penalty). 延滞税 is interest for late payment. In everyday speech, 追徴課税 is often used to cover all these, but in legal contexts they are distinct.
追徴課税には、過少申告加算税や延滞税が含まれる。
Additional tax includes understatement penalty and late payment interest.
The direct translation '追加の税金' (tsuika no zeikin) is not a standard term and may sound unnatural. Use the specific terms above depending on context.