Yap.Town

は含まれていません

is not included

→ は
phrase Rare #39,122
is not included は marks the topic or adds contrast; 含まれていません is the polite negative form meaning “is not included.”
JA: 料金には飲み物は含まれていません。
EN: Drinks are not included in the price.

消費税は含まれていません。

Consumption tax is not included.