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単独 たんどく決算 けっさんじゃありません
tandokukessanjārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 単独決算

1. Is not a separate accounting.; Is not independently accounted for.

Negative
, 
Polite
, 
Terminal Form

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単独決算じゃありません

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