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揮発 きはつ油 ゆ税 ぜいじゃありません
kiwa tsuyuze ija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 揮発油税

1. It is not gasoline tax.; It's not a fuel tax.

Negative
, 
Polite
, 
Terminal Form

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揮発油税じゃありません

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