過少 かしょう申告 しんこく加算 かさん ぜいじゃないです
kashōshinkokuka sanzeijanaidesu

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 過少申告加算税

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

Negative
Polite
Casual Register
Law