noun
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.
税務調査で不正が発覚し、重加算税が課された。
The tax audit uncovered fraud, and a heavy additional tax was imposed.
Compound of 重 (heavy, severe), 加算 (addition, adding), and 税 (tax). The term is a legal designation in Japanese tax law.