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販管 はんかん費 ひじゃありません
hankanhijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 販管費

1. It is not selling, general, and administrative expenses.

Negative
, 
Polite
, 
Terminal Form

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販管費じゃありません

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