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合算 がっさん課税 かぜいではありません
gassankazeidewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 合算課税

1. Not subject to scheduled taxation.; Not taxed under the fixed-amount system.

Negative
, 
Polite
, 
Formal Register

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合算課税ではありません

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