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有形 ゆうけい固定 こてい資産 しさんではありません
yūkeikotei shisandewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 有形固定資産

1. Not tangible fixed assets.; It is not a tangible fixed asset.

Negative
, 
Polite
, 
Formal Register

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有形固定資産ではありません

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