無む申しん告こく加か算さん税ぜい

• 過か少しょう申しん告こく加か算さん税ぜい

  Imposed when the filed return understates the tax liability, unlike 無申告加算税 which applies when no return is filed at all.

• 延えん滞たい税ぜい

  Interest-like penalty for late payment of tax, separate from the penalty for not filing.

Compound of 無申告 (no filing) + 加算税 (additional tax). A technical term from Japanese tax law.