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一般 いっぱん消費 しょうひ税 ぜいであれば
ippanshōhize ideareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 一般消費税

1. If it is the consumption tax; If it’s a general consumption tax

Ba Conditional

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一般消費税であれば

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