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納税 のうぜいではありません
nōzeidewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 納税

1. Is not paying taxes.; Is not a taxpayer.

Negative
, 
Polite
, 
Formal Register

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納税ではありません

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