<entry> <ent_seq>2852917</ent_seq> <k_ele> <keb>過少申告加算税</keb> </k_ele> <r_ele> <reb>かしょうしんこくかさんぜい</reb> </r_ele> <trans> <trans_det>penalty tax for understatement (of income)</trans_det> </trans> </entry>