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営業 えうぎょう免許 めんきょ税 ぜいなら
eugyōmenkyoze inara

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Noun
, 
Da Copula

The "-nara" conditional form ("if/when…") of 営業免許税

1. If there's a business license tax; If a business license tax exists

Nara Conditional

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営業免許税なら

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