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還付 かんぷ税 ぜいではありません
kampuze idewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 還付税

1. Not a tax refund.; It is not a tax refund.

Negative
, 
Polite
, 
Formal Register

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還付税ではありません

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