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過少 かしょう申告 しんこく加算 かさん税 ぜいなら
kashōshinkokuka sanzeinara

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Noun
, 
Da Copula

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

1. If there is underreporting surtax:; If underreporting surtax applies:

Nara Conditional
, 
Law

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過少申告加算税なら

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