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棚卸 たなおろし資産 しさんではありません
tanaoroshishisandewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 棚卸資産

1. It is not inventory.; It is not an asset.

Negative
, 
Polite
, 
Formal Register

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棚卸資産ではありません

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