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重税 じゅうぜいではありません
jūze idewārimasen

敬
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Noun
, 
Desu Copula
, 
no-Adjective
, 
Negation Auxiliary

The polite negative form of 重税

1. Is not a heavy tax.; It is not a heavy tax.

Negative
, 
Polite
, 
Formal Register

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重税ではありません

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