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市民 しみん税 ぜいじゃありません
shiminze ija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 市民税

1. It is not city tax.; I am not a city resident.

Negative
, 
Polite
, 
Terminal Form

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市民税じゃありません

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