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決算 けっさん賞与 しょうよではありません
kessan shōyodewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 決算賞与

1. It is not a year-end bonus.

Negative
, 
Polite
, 
Formal Register

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決算賞与ではありません

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