外国 がいこく税額 ぜいがく控除 こうじょではありません
gaikokuzēgakukōjodewārimasen

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 外国税額控除

1. Is not a foreign tax credit.; It is not a foreign tax credit.

Negative
Polite
Formal Register