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課税 かぜい標準 ひょうじゅんではありません
kazeihyōjundewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 課税標準

1. Is not subject to tax.; Is not a taxable base.

Negative
, 
Polite
, 
Formal Register

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課税標準ではありません

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