表音 ひょうおん しき仮名遣 かなずかいじゃありません
hyō onshi kikana zukaijārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 表音式仮名遣い

1. It is not romanized spelling.; It is not based on pronunciation.

Negative
Polite
Terminal Form