tax payment under protest
A legal term for paying a tax while reserving the right to dispute its validity later. Used in formal administrative and tax contexts.
課税処分に不服がある場合、仮納税の手続きを取ることができる。
If you disagree with a tax assessment, you can follow the procedure for tax payment under protest.
Compound of 仮 (provisional) and 納税 (tax payment). The exact historical derivation is uncertain; the term is used in modern legal contexts.