heavy dateとは 意味・読み方・使い方

(d) Supplementary tax or collection expenses for delinquent tax: the due date for payment of the national tax that was the cause for payment or collection of such supplementary tax or expenses (if said national tax falls under any of (a) to (c), the due date or day listed respectively in (a) to (c) pertaining to said national tax (in the case of additional tax for understatement, additional tax for failure to file, or heavy additional tax as prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).発音を聞く 例文帳に追加

ニ　附帯税又は滞納処分費　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び国税通則法第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日） - 日本法令外国語訳データベースシステム