外形 がいけい標準 ひょうじゅん課税 かぜいではありません
gaikeihyōjunkazeidewārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 外形標準課税

1. Is not subject to standard taxation.; Is not taxed under the standard system.

Negative
Polite
Formal Register