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営業 えうぎょう税 ぜいじゃありませんでした
eugyōzeija arimasendeshita

敬
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Noun
, 
Desu Copula

The polite, past negative form of 営業税

1. Was not sales tax.; Was not a sales tax.

Past/Perfective
, 
Negative
, 
Polite
, 
Terminal Form

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営業税じゃありませんでした

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