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固定 こてい資産 しさんじゃありません
koteishisanjārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 固定資産

1. It is not fixed assets.; It's not a fixed asset.

Negative
, 
Polite
, 
Terminal Form

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固定資産じゃありません

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