外形 がいけい標準 ひょうじゅん課税 かぜいじゃありません
gaikeihyōjunkazeijārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 外形標準課税

1. It is not subject to standard taxation.; It is not a standard taxable item.

Negative
Polite
Terminal Form