無む申しん告こく加か算さん税ぜい

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.

• 無む申しん告こく加か算さん税ぜいは、期き限げん内ないに確かく定てい申しん告こくをしなかった場ば合あいに課かされる。

  The additional tax for failure to file is imposed when a final tax return is not filed by the deadline.