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https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4103.htm
https://chester-souzoku.com/gift-tax/lifetime-gifting-8-pattern-2325
https://www.alberta.ca/unclaimed-property¡¡¥¢¥ë¥Ð¡¼¥¿½£¤Î¾ì¹ç
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