再発
さいはつ · saihatsu · JLPT N1 · noun
tax return
再 — top 一 + 冂 frame + 土-like inner strokes
再 originally depicted a stack of fish or piled objects, suggesting accumulation or repetition. Over time it came to mean 'again' or 'once more,' emphasizing a second occurrence of an action. The modern form is stylized and no longer clearly pictographic.