住民 じゅうみん納税 のうぜい しゃじゃありませんでした
jūminnōzeishaja arimasendeshita

Noun
Desu Copula

The polite, past negative form of 住民納税者

1. Was not a resident taxpayer.; Was not a resident and taxpayer.

Past/Perfective
Negative
Polite
Terminal Form