重加算税
じゅ
う
か
さ
ん
ぜ
い
Meanings
1
heavy additional tax; penalty tax
A tax penalty imposed in addition to the original tax when underreporting or non-filing is deemed intentional or fraudulent. Used in Japanese tax law.
The tax audit uncovered fraud, and a heavy additional tax was imposed.
Usage patterns
- 〈事〉に重加算税が課されるto have the heavy additional tax imposed for (an act of fraud/concealment)
The heavy additional tax was imposed for the intentional concealment of income.
- 〈人〉に重加算税を科す(tax authority) to impose the heavy additional tax on someone
The tax office imposed the heavy additional tax on the company.
- 重加算税を支払うto pay the heavy additional tax
The company had to pay the heavy additional tax.