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If you are offered something that you don't want, what do you say to reject it politely?
I will say like 申し訳ないけど、～なので受け取れないんです。
I think you should explain the reason why you reject the gift. For example, if I am presented a whole cake and reject it, I will say like 申し訳ないけど、ダイエット中なので受け取れないんです。
Required, but never shown