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免税 めんぜいじゃありません
menzeija arimasen

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

The polite negative form of 免税

1. Is not tax-free.; It is not duty-free.

Negative
, 
Polite
, 
Terminal Form

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免税じゃありません

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