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回転 かいてん資金 しきんではありません
kaitenshikindewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 回転資金

1. It is not working capital.; It is not revolving funds.

Negative
, 
Polite
, 
Formal Register

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回転資金ではありません

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