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環境 かんきょう税 ぜいじゃありません
kan kyōzeija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 環境税

1. It is not an environmental tax.

Negative
, 
Polite
, 
Terminal Form

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環境税じゃありません

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