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姉妹 しまい会社 かいしゃではありません
shimai kaishadewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 姉妹会社

1. Not a subsidiary.; Not a sister company.

Negative
, 
Polite
, 
Formal Register

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姉妹会社ではありません

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