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会計 かいけい士 しじゃありません
kaikeishijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 会計士

1. Not a certified public accountant.; Not an accountant.

Negative
, 
Polite
, 
Terminal Form

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会計士じゃありません

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