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仕訳 しわけ帳 ちょうではありません
shiwakechōdewa arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 仕訳帳

1. It is not a journal.; It is not an accounting book.

Negative
, 
Polite
, 
Formal Register

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仕訳帳ではありません

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