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売 うり掛金 かけきんじゃありません
urikakekinjārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 売掛金

1. It is not accounts receivable.; It is not a debt.

Negative
, 
Polite
, 
Terminal Form

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売掛金じゃありません

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