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下 しもねたネタではありません
shimonetadewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 下ネタ

1. Not lewd.; Not about sexual topics.

Negative
, 
Polite
, 
Formal Register

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下ネタではありません

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