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特定 とくてい支出 ししゅつ控除 こうじょであれば
tokutei shi shutsukōjodeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 特定支出控除

1. If it's a specific expense deduction; If there is a specific expense deduction

Ba Conditional

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特定支出控除であれば

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