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事業 じぎょう税 ぜいではありません
jigyōze idewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 事業税

1. It is not business tax.

Negative
, 
Polite
, 
Formal Register

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事業税ではありません

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