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Sentence
Span Details
会計士
accountantnoun
に
direction, time, indirect object, or target markergrammar
は
topic markergrammar
公認会計士
certified public accountant; CPAnoun
と
quotation, conditional, companion, or and markergrammar
税理士
licensed tax accountant; tax counselornoun
が
subject markergrammar
含ま
contain; include; comprise; hold in the mouth; harbor; bear in mind; hold (a feeling); express; imply; convey (emotion)-> 含むgodan verb
れ
passive, potential, or respect auxiliary-> れる/られるgrammar
ます。
polite non-pastgrammar