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

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Noun
, 
Da Copula

The past form of 過少申告加算税

1. Was a penalty tax for underreporting.

Past/Perfective
, 
Law

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過少申告加算税だった

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