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課税 かぜい標準 ひょうじゅんじゃありません
kazeihyōjunjārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 課税標準

1. It is not taxable.; It is not a tax base.

Negative
, 
Polite
, 
Terminal Form

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課税標準じゃありません

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