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特別 とくべつ土地 とち保有 ほゆう税 ぜいじゃありません
tokubetsu tochi ho yūzeijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 特別土地保有税

1. It is not a special land holding tax.

Negative
, 
Polite
, 
Terminal Form

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特別土地保有税じゃありません

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