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非 ひ住民 じゅうみん納税 のうぜい者 しゃなら
hijūminnōzeishanara

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Noun
, 
Da Copula

The "-nara" conditional form ("if/when…") of 非住民納税者

1. If/when a non-resident taxpayer

Nara Conditional

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非住民納税者なら

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