課徴 かちょう きん減免 げんめん制度 せいどじゃありませんでした
kachōkingemmenseidojārimasendeshita

Noun
Desu Copula

The polite, past negative form of 課徴金減免制度

1. Was not a system of fee waivers/remissions.

Past/Perfective
Negative
Polite
Terminal Form
Law