過少 かしょう申告 しんこく加算 かさん ぜいでしょう
kashōshinkokuka sanzeideshō

Noun
Desu Copula

Expresses probability in a polite manner ("probably…") of 過少申告加算税

1. Probably an underreporting surtax.

Polite
Presumptive
Conjecture
Law