共同 きょうどう施設 しせつ ぜいじゃありません
kyōdōshisetsuze ija arimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 共同施設税

1. It is not a communal facility tax.; It's not the communal facility tax.

Negative
Polite
Terminal Form