I want to buy new phone but I am unable to understand the meaning of 実質負担金額.
Please help me to understand this.
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If you break it down into 実質、負担、金額...
実質 is 'real', 'actual', etc.
負担 is your burden, as in to bear a cost.
金額 is an amount of money.
So, the actual cost you will bear, the amount you're actually going to have to pay.
If you have a look, it looks like there's a set cost for the phone, but if you take away the monthly discount (24 months worth), this is the amount you will "actually" end up paying.