noun
additional tax; penalty tax
A tax imposed on top of the base tax, often as a penalty for underpayment, late filing, or non-compliance. Used in legal and tax contexts.
申告漏れがあった場合、加算税が課されることがあります。
If there is an omission in the tax return, an additional tax may be imposed.
加算税の額は、本来納めるべき税
The amount of the penalty tax is determined based on the tax that should have been paid.
追徴税 is a general term for additional tax collected after an audit; 加算税 is a specific type of such additional tax.
Compound of 加算 (addition) and 税 (tax). The exact historical derivation is uncertain; the term is a modern legal coinage.