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人件 じんけん費 ひじゃありません
jinkenhijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 人件費

1. It is not labor costs.; It is not personnel expenses.

Negative
, 
Polite
, 
Terminal Form

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人件費じゃありません

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