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一般 いっぱん消費 しょうひ税 ぜいじゃありません
ippanshōhize ija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 一般消費税

1. It is not consumption tax.; It is not a general consumption tax.

Negative
, 
Polite
, 
Terminal Form

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一般消費税じゃありません

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