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伸縮 しんしゅく税率 ぜいりつであれば
shinshukuze i ritsudeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 伸縮税率

1. If the expansion rate…; If the rate of expansion is…

Ba Conditional

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伸縮税率であれば

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