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国税 こくぜい犯則 はんそく取締 とりしまり法 ほうであれば
kokuzeihan soku torishimari hōdeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 国税犯則取締法

1. If it were the National Tax Offense Enforcement Law; If the National Tax Offense Enforcement Law applied

Ba Conditional
, 
Law

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国税犯則取締法であれば

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