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石油 せきゆ税 ぜいではありません
sekiyuze idewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 石油税

1. It is not an oil tax.

Negative
, 
Polite
, 
Formal Register

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石油税ではありません

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