税理 ぜいり ほうじゃありませんでした
ze irishi hōjārimasendeshita

Noun
Desu Copula

The polite, past negative form of 税理士法

1. Was not a certified public tax accountant.; Was not under the Certified Public Tax Accountant Law.

Past/Perfective
Negative
Polite
Terminal Form
Law