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会計 かいけい帳簿 ちょうぼじゃありません
kaikei chōbojārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 会計帳簿

1. It is not an accounting ledger.

Negative
, 
Polite
, 
Terminal Form
, 
Business

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会計帳簿じゃありません

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