過少 かしょう申告 しんこく加算 かさん ぜいではありません
kashōshinkokuka sanze idewārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 過少申告加算税

1. It is not a supplementary tax for underreporting.

Negative
Polite
Formal Register
Law