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過少 かしょう申告 しんこく加算 かさん税 ぜいじゃない
kashōshinkokuka sanzeijanai

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Noun
, 
Da Copula
, 
Negation Auxiliary

The negative form of 過少申告加算税

1. Not a penalty for underreporting.

Negative
, 
Law

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過少申告加算税じゃない

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