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領収 りょうしゅうではありません
ryōshūdewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 領収

1. Is not a receipt.; It is not a receipt.

Negative
, 
Polite
, 
Formal Register

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領収ではありません

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