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輸入 ゆにゅう課徴 かちょう金 きんであれば
yunyūka chōkindeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 輸入課徴金

1. If it were an import surcharge; If it is an import surcharge

Ba Conditional

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輸入課徴金であれば

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