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Sentence analysis
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Sentence
Span Details
この
this; last (couple of years, etc.); these; past; you (as in "you liar")-> 此のpre-noun adjective
手当
salary; pay; allowance; benefit; bonus; medical care; treatment; advance preparation; preparatory measuresnoun, suru verb
は
topic markergrammar
非課税
tax-exempt; tax-freeno-adjective, noun
です。
be; is; arecopula, auxiliary
出洲ですspit of land; sandspit