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貸方 かしかたじゃありません
kashikatajārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 貸方

1. Not on the credit side.; It is not a credit.

Negative
, 
Polite
, 
Terminal Form

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貸方じゃありません

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