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住民 じゅうみん納税 のうぜい者 しゃであれば
jūminnōzeishadeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 住民納税者

1. If/when a resident taxpayer…; If a resident taxpayer…

Ba Conditional

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住民納税者であれば

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