復興 ふっこう特別 とくべつ所得 しょとく ぜいではありません
fukkō tokubetsu shotokuze idewārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 復興特別所得税

1. It is not the special income tax for reconstruction.

Negative
Polite
Formal Register