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滞納 たいのう処分 しょぶんであれば
tainōshobundeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 滞納処分

1. If/when there is a delinquency disposition; If/when there’s a collection process

Ba Conditional

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滞納処分であれば

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