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  3. Kiminori Tanaka offered commentary on the provisions of the 2019 amendments to the Civil Code, which presume the intention to exempt from the takeback of special benefit, and the commentary was published in the Nihon Keizai Shimbun (electronic edition) article titled “Husband and Wife and Taxes: ‘Lovebirds’ Receive Preferential Treatment, With Consideration for Spouse’s Retirement Funds.”