彼女は税金を滞納してる

N5 彼女 kanojo she N3 税金 zeikin tax, tax money N1 滞納 tainou non-payment, default

N3 彼 hi / kare, kano, ka.no he, that, the N5 女 jo, nyo, nyou / onna, me woman, female, femme N2 税 zei tax, duty, taxe N5 金 kin, kon, gon / kane, kana-, -gane gold, or, oro N1 滞 tai, tei / todokoo.ru stagnate, be delayed, overdue N1 納 nou, natsu, na, nan, tou / osa.meru, -osa.meru, osa.maru settlement, obtain, reap

N5 〜ている te iru Indicates ongoing action, continuous state, repeated habit, or resulting condition depending on context N4 〜し shi Indicates multiple reasons or qualities, connects clauses or adjectives, means besides that, and also N5 〜を o Marks the direct object of an action, appears before the verb, shows what receives the action N5 〜は wa Marks the topic of the sentence, indicates what the sentence is about, can contrast with another element, organizes main information