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市税 しぜいじゃないです
shize ijanaidesu

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 市税

1. It's not city tax.; It isn't city tax.

Negative
, 
Polite
, 
Casual Register

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市税じゃないです

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