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分与 ぶんよ税 ぜいではありません
bun'yoze idewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 分与税

1. Is not subject to tax.; Is not included in tax.

Negative
, 
Polite
, 
Formal Register

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分与税ではありません

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