墨付 すみつ正月 しょうがつじゃありません
sumitsuke shōgatsujārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 墨付け正月

1. It is not a New Year's celebration with ink markings.; It's not a formal New Year's.

Negative
Polite
Terminal Form