過少 かしょう申告 しんこく加算 かさん税 ぜい

kashōshinkokuka sanzei

1. Not a penalty for underreporting.

1. Was a penalty tax for underreporting.

1. Underreporting surcharge tax

1. It is not a supplementary tax for underreporting.; It's not a penalty for under-declaration.

1. Not a penalty for underreporting.; Not a tax surcharge for underreporting.

1. Was a tax surcharge for underreporting.

1. Understatement surcharge tax.

1. It is not a supplementary tax for underreporting.

1. Was not a penalty tax for underreporting.; Was not an underreporting penalty tax.

1. Probably an underreporting surtax.

1. Was not a supplementary tax for underreporting.; Was not a penalty tax for underreporting.

1. Was not a supplementary tax for underreporting.; Wasn't a penalty for under-declaration.

1. Probably an underreporting surtax.

1. Was not a supplementary tax for underreporting.; Was not a failure to file a proper return.

1. If/when underreported tax surcharge…; If it were an underreported tax surcharge…

1. If there were an understatement penalty tax; If an understatement penalty tax existed

1. If there is underreporting surtax:; If underreporting surtax applies: