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移転 いてん所得 しょとくじゃありません
itenshotokujārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 移転所得

1. Not transfer income.; It is not transfer income.

Negative
, 
Polite
, 
Terminal Form

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移転所得じゃありません

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