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Ru-Verbs
               For the verbs in this group, replace ru with nai.
                    tabemasu →             taberu       →           tabenai     not eat



               Irregular Verbs
               The members of this group have the following negative forms.

                    kimasu      →          kuru         →           konai       not come
                    shimasu →              suru         →           shinai      not do
                    arimasu →              aru          →           nai         not exist

                    ikimasu →              iku          →           ikanai      not go



               Special Polite Verbs
               The stem of the verbs in this group actually end in r, although it disappears in
               the masu form. This is why these five verbs are separated from U-verbs.
                    irasshaimasu →          irasshari →       irassharu      there is

                    gozaimasu        →      gozari     →      gozaru         there is

                    kudasaimasu →           kudasari →        kudasaru       please give me
                    nasaimasu        →      nasari     →      nasaru         please do
                    ossahaimasu →           osshari →         ossharu        please say



               To make the negative form, follow the rule for U-verbs: change u to anai.
                    irasshaimasu →         irassharu →        irassharanai there is not

                    gozaimasu        →     gozaru      →      gozaranai       there is not
                    kudasaimasu →          kudasaru →         kudasaranai please do not
                                                                              give me

                    nasaimasu        →     nasaru      →      nasaranai       please do not
                                                                              do

                    ossahaimasu →          ossharu →          ossaharanai please do not
                                                                              say


               Remember  that  adjectives  and  nouns  have  two  alternative  Formal  negative
               forms. Similarly, desu can follow the Informal negative verb form to form the
               alternative Formal negative forms.

                    Adjective: Takaku nai desu. Takaku                     It is not
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