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会計 かいけい簿 ぼじゃありません
kai keibojārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 会計簿

1. It is not an account book.; It's not a ledger.

Negative
, 
Polite
, 
Terminal Form

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会計簿じゃありません

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