過少 かしょう申告 しんこく加算 かさん ぜいだったら
kashōshinkokuka sanzeidattara

Noun
Da Copula

The "-tara" conditional form ("if/when…") of 過少申告加算税

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

Tara Conditional
Law