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出納 すいとう簿 ぼではありません
suitōbodewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 出納簿

1. It is not a cash book.; It is not an account book.

Negative
, 
Polite
, 
Formal Register

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出納簿ではありません

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