noun
additional tax for failure to file
A penalty tax under Japanese law imposed when a taxpayer does not file a tax return by the due date. Used in tax contexts.
無申告加算税は、期限内に確定申告をしなかった場合に課される。
The additional tax for failure to file is imposed when a final tax return is not filed by the deadline.
Compound of 無申告 (no filing) + 加算税 (additional tax). A technical term from Japanese tax law.