過か少しょう申しん告こく加か算さん税ぜい

noun

penalty tax for understatement of income

A Japanese tax-law term for an additional tax imposed when a taxpayer underreports income. Used in official tax contexts.

• 税ぜい務む調ちょう査さで所しょ得とくの過か少しょう申しん告こくが判はん明めいし、過か少しょう申しん告こく加か算さん税ぜいが課かされた。

  A tax audit revealed underreporting of income, and a penalty tax for understatement was imposed.