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複式 ふくしき簿記 ぼきじゃありません
fukushikibokijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 複式簿記

1. Not double-entry bookkeeping.

Negative
, 
Polite
, 
Terminal Form

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複式簿記じゃありません

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