外国 がいこく税額 ぜいがく控除 こうじょではありませんでした
gaikokuzēgakukōjodewārimasendeshita

Noun
Desu Copula

The polite, past negative form of 外国税額控除

1. Was not a foreign tax credit.; Was not an exclusion of foreign tax.

Past/Perfective
Negative
Polite
Formal Register