加か算さん税ぜい

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.

• 申しん告こく漏もれがあった場ば合あい、加か算さん税ぜいが課か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.

• 加か算さん税ぜいの額がくは、本ほん来らい納おさめるべき税ぜい額がくに応おうじて決きまります。

  The amount of the penalty tax is determined based on the tax that should have been paid.