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直接 ちょくせつ費 ひじゃないです
chokusetsuhijanaidesu

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 直接費

1. It's not a direct cost.; It's not a direct expense.

Negative
, 
Polite
, 
Casual Register

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直接費じゃないです

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