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分与 ぶんよ税 ぜいじゃありません
bun'yoze ija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 分与税

1. It is not subject to tax.; It is not taxed.

Negative
, 
Polite
, 
Terminal Form

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分与税じゃありません

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