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項目 こうもく別 べつ控除 こうじょであれば
kōmokubetsukōjodeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 項目別控除

1. If it's an itemized deduction; If itemized deductions apply

Ba Conditional

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項目別控除であれば

項目別控除であれば【こうもくべつこうじょであれば】 Activity

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