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滞納 たいのう処分 しょぶん費 ひじゃありません
tainōshobunhijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 滞納処分費

1. It is not a delinquency charge.; It is not a late payment fee.

Negative
, 
Polite
, 
Terminal Form

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滞納処分費じゃありません

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