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In the phrase, 失礼します, 失礼 is an adjective, and yet you are saying "I am
**being** rude." Not "I do rude" as you might have in そういうことします "I'll do that
(I think?)"

So then, can you **be** any adjective with する?

たとえば

丁寧したい I want to be polite 易しいしていました I was being nice

”なにをしてる？” ”ハンドサムしてるよ” whatcha doin? "being handsome!"
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grammar
Using する as "to be"
On the contrary, 失礼します directly translates to "I do rude" not "I am being
rude".  
Does it sound awful in English? Of course. But please keep in mind that this
is Japanese, not English. It is a language on its own and not the direct word
for word translation of the English language.

する is a very flexible verb used in many ways, but in all instances it
maintains its core meaning of **to do**.

Also note that 失礼します is an idiomatic expression, so its usage cannot be
generalized to other cases.

How to combine する with an adjective, it will depend on if it is an -i
adjective or -na adjective.

> 綺麗{きれい}にする : Make it clean.  
>  強くする : Make it strong.

In the same way you can use the verb なる.

> 綺麗{きれい}になる : Become clean.  
>  強くなる : Become strong.

You can also use する with an adjective indirectly as such :

> かわいい顔している : Have a cute face.
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@Stack reader's answer is on the spot. I would just like to add an appendage.

As you have no doubt learned, the 'to be' verb in Japanese is です。Additionally,
as you have noted, and @stack reader clarified, する is 'to do'. You can,
however, use です with 失礼, but you need to be careful, or you'll end up sounding
like a 外人 very quickly.

For example:

> Is it rude if I ____?
>
> 私は＿＿したら、失礼ですか？

A good rule of thumb here is that you use する whenever you are talking about a
person, including yourself. If you are talking about a situation or action,
there are times when you could use the 'to be' verb, です and be grammatically
correct. The best way to learn the nuances of when to use です or する is to spend
time speaking with a Japanese person, and frequently ask them to correct
grammatical errors. Pay attention to what they say, as the best language
teachers are the people you interact with regularly.

In short, people DO rude. 人間は失礼します。Things (including actions) ARE rude.
状態や行動は失礼です。Just watch out for the nuances of using です in place of する。

それでは、失礼します。
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