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直接 ちょくせつ税 ぜいじゃありません
chokusetsuze ija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 直接税

1. It is not a direct tax.

Negative
, 
Polite
, 
Terminal Form

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直接税じゃありません

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