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譲渡じょうと所得しょとくであれば
jōtoshotokudeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 譲渡所得

1. If it's capital gains; If there is capital gain

Ba Conditional

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譲渡所得であれば

譲渡所得であれば【じょうとしょとくであれば】 Activity
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