noun
additional tax; tax penalty
A tax imposed as a penalty or additional levy, typically for underpayment or late payment.
申告漏れが発覚し、追徴税を課された。
The omission was discovered and an additional tax was imposed.
Compound of 追 (つい, 'additional') + 徴 (ちょう, 'levy') + 税 (ぜい, 'tax').