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スポンジゴムじゃありません
suponjigomujārimasen

敬
Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of スポンジゴム

1. It is not a sponge rubber.; It is not a sponge.

Negative
, 
Polite
, 
Terminal Form