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営業 えうぎょう税 ぜいじゃありません
eugyōzeija arimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 営業税

1. It is not sales tax.

Negative
, 
Polite
, 
Terminal Form

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営業税じゃありません

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