いっ ぽん だて税率 ぜいりつじゃありませんでした
ippo nda tezeiritsujārimasendeshita

Noun
Desu Copula

The polite, past negative form of 一本建税率

1. It was not a fixed rate.; It wasn't a standard rate.

Past/Perfective
Negative
Polite
Terminal Form