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資本 しほん利得 りとくではありません
shihonritokudewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 資本利得

1. Not capital gains.; It is not capital gains.

Negative
, 
Polite
, 
Formal Register

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資本利得ではありません

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