復興 ふっこう特別 とくべつ所得 しょとく ぜいであれば
fukkō tokubetsu shotokuze ideareba

Noun
Da Copula

The "-eba" conditional form ("if/when…") of 復興特別所得税

1. If it were the Reconstruction Special Income Tax; If it is the Reconstruction Special Income Tax

Ba Conditional