noun
additional tax; supplementary tax assessment
A tax term referring to an additional tax levied after an audit or reassessment, often due to underreporting or non-compliance.
税務調査の結果、追徴課税を課された。
As a result of the tax audit, an additional tax was imposed.
追徴金 is a broader term for any additional levy or surcharge, while 追徴課税 specifically refers to an additional tax assessment.
Compound of 追徴 (supplementary levy) and 課税 (taxation). The exact historical derivation is uncertain; the term is used in modern legal and tax contexts.