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雑 ざつ所得 しょとくではありません
zatsushotokudewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 雑所得

1. Not miscellaneous income.

Negative
, 
Polite
, 
Formal Register

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雑所得ではありません

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