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所得 しょとく税 ぜい法 ほうであれば
shotokuze ihōdeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of 所得税法

1. If the Income Tax Act…; When the Income Tax Act…

Ba Conditional
, 
Law

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所得税法であれば

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