query: SELECT ?item ?itemLabel (CONCAT("-",?qid) AS ?remove) ("P31" AS ?pid) ?value ("/* legal form already set as P1454*/" AS ?comment) WHERE {
    SERVICE wikibase:label { bd:serviceParam wikibase:language "[AUTO_LANGUAGE],en". }
    ?item wdt:P1454 ?legal.
    ?item wdt:P31 ?legal.
    ?legal wdt:P31/wdt:P279* wd:Q1269299.
    ?item wdt:P31 ?some.
    MINUS {?some wdt:P31/wdt:P279* wd:Q1269299.}
    BIND(SUBSTR(STR(?item), (STRLEN(STR(<http://www.wikidata.org/entity/>))) + 1) AS ?qid)
    BIND(SUBSTR(STR(?legal), (STRLEN(STR(<http://www.wikidata.org/entity/>))) + 1) AS ?value)
  
  }
  LIMIT 1000