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祇穝杠肈
ゴ

纒刁歛礹拘 1954-07-22 らぇ╝

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┇パ mtpen  2012-9-15 20:26 祇


叫毙ā, ㎡簧钩ρ玒葾?  

Sorry,竒а癘玒緗ǔ掸玾﹄皊┍ρ狾


闽穓ヘ魁: 皊┍

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┇パ mtpen  2012-9-15 22:06 祇



糓, 量眔ぶ, 蒒常稱吓, ㎡兵翴芥? 翴俱? 辅翴甧猭?

玒溯, Τら蛤璊ネ醋霍, 哋拜癬, 常ネ珄粄杠筁, 禣ㄆ秏ń, 叫ā冈厨旧翅! ...

約狥暗猭碭る玡矗筁单и眔籇тт讽ら琌睲籡翧Τ借稰程闽龄琌辰癌鳻辰癌琌硁

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┇パ mtpen  2012-9-15 22:19 祇


禬, 葾溯ぺ超瓵, 珆ぱ瞅辨瞏狦娩溯様啫!  

糓ρ眒琌и量и幢璶琌ρね紇放量蔦﹚ノ蔦篋盽量杠硉弧掸вГか芠ぱりぱ獶ぱㄤ┮ǎ甃挛ぃ粂獶礚齬

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┇パ Tarocake  2012-9-15 23:34 祇


糓ρ眒琌и量и幢璶琌ρね紇放量蔦﹚ノ蔦篋盽量杠硉弧掸вГか芠ぱりぱ獶ぱㄤ┮ǎ甃挛ぃ粂獶礚齬
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ Tarocake  2012-9-15 23:30 祇



掸ヴи玒秨Ч穦矰㏎ノ盽ノ┛logic, 别玒籥ρ畍罢礚瞶パт璏璚
溯ヲ单葾? 蔦斥, 瞓玒碭唉年碍镑㗎! 盕鞠㗎!

ㄏㄏ厩疭跋溯吭高吭高吭高, 蛤き跋そщ吖猜!

量碞ぱ礚寄, 暗碞Τみ礚! !

, Ν逼玐ㄐ珆响い玐ユ64㏄癳筁唉┳堵腹花地ダ磨嘅, 嚟ノ砒杆安拱俱诨诨唉, 緋纞吓吖!

掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-16 09:50 祇


溯ヲ单葾? 蔦斥, 瞓玒碭唉年碍镑㗎! 盕鞠㗎!

ㄏㄏ厩疭跋溯吭高吭高吭高, 蛤き跋そщ吖猜!

量碞ぱ礚寄, 暗碞Τみ礚! 禬!

㎡ ...

Shhhhhhhhhhhh,叫掸服份溯羘眔璊策ǎ溯種ǎ紉ヮㄓ┷綺璣ǎ瓁┇璊策翴瓁Τ掸Τ洱酚讽礛奶蔦ョー程国璣璶ユ计Forum 诨祇瞷и程盧琌祑崩┷"ā繷案钩眖瓁"и碞痷玒cool 斥癳み縒贰瓣饫膌
ン: 眤┮ノめ舱礚猭更┪琩ン, 叫沽刚禟ゅ彻莉縩だ縩だ禬筁 120 ┪疭﹚ノめ舱よ琩.

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┇パ Tarocake  2012-9-16 23:05 祇

Shhhhhhhhhhhh,叫掸服份溯羘眔璊策ǎ溯種ǎ紉ヮㄓ┷綺璣ǎ瓁┇璊策翴瓁Τ掸Τ洱酚讽礛奶蔦ョー程国璣璶ユ计Forum 诨祇瞷и ...


и服掸荡ぃざ種竡玦刮, 岸穦竡瓣ǐ程玡絬, 璶籥か﹋﹋蛤и癬┖碞!

и璶盢らセ啲诀硄硄ゴㄓ, ゴ蔦厄絢额!

临и籥か, は癸らセ笻は瓣悔パ禩そ, 潮瑀窽笲蔓唉竀痓ㄑ地!
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ Tarocake  2012-9-16 23:05 祇

癳み縒笲贰瓣饫膌...
ā嚟㎡贰瓣饫膌嘅珇Τ翴ㄠê╫!   

挛檬唢溯, 簙, 篶瓜砞璸讽纞!

, иΤ瞶パ獺蔦みい骸こ, 讽evil!

и穦璊ネ, 盢ぇ癳らユ传か﹋, 诀盢獶不ぇ甡盕, 单蔦碿冠繵ネ, 綺烦烦‵ボ
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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ρ盋翠狟ね盡祘盿ㄓ璶LV,
ㄓΩ,┮珿甤,いタ├绑碞ぃノ,
琎ぱ盿キ匪,だ,,聄ガ,ぱ縊,
ネе30,冻璣ゼ儿,硈稲薄常⊿Τ帝辅,
┮ぱ縊糶骸帮ぱ界▆絫,е羬,,,,,
盿帝褐,どぱ悔.,,翠ネ,
и弧,璶ぃ璶讽и,砆ρ盋钮,倒иフ泊.絴繷.

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ぱ琌918ㄆ跑81㏄,い瓣嘲褐单,
窾看寒差,箇璸看览璾敞辰.


闽穓ヘ魁: 敞辰

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┇パ rfong50/50  2012-9-14 23:27 祇

掸玂┮ Certificate 籔 Certificate . 癘眔琌 Certificate of Naturalization....
よ┮量ぇCertificate of Naturalisation現獀螟チ靡ぇ苑ㄩτ璶耴て哋,玌嘿璣膟,產讽玒セを㗎,玒蒒?

翠ネ,肂繷ΤCountry of Origin, i.e. Made in Hong Kong, 珿攞璣瓣そチ臔酚,BNO1971オぇ,BNOぃ璣﹡痙の眖臔酚Αの泊,蛤璣瓣セ臔酚one spring colour (ǎ瓜)ㄢ辞︹United Kingdom of Great Britain and Northern Ireland,斑だ糀繷狦European Union泊τ

8964筯現獀螟チ靡,翠ネゐ斗揸苑ㄩビ叫璣瓣セ臔酚,if so desired暴嘲璶耴て服掸ダ醚磟よ班и,珿и璶ㄆ暗も尿,攞ρ┮ぇCertificate of Naturalisation (ǎ瓜)

量癬ㄤ龟и服掸材篱,杆眏瓣纔╭チ,瓣產э绰传,㎝Θミ,產壁砆﹚┦ぱぃ甧ぇ堵き摸,Θ,ㄆ,ら﹚各件祑

êㄇ瓣悔は地佰,碿瑀佰癐┵堵Н臸てиチ現┎,τ掸ρびぱ痷び短,粇旧︽荡チ,щ寄玵瓣,粄搁,璉斌▅и緄иぇ岸瓣,щ゜猭﹁吹瓣竡眏穖い地ぇ崔チ瞋炒跋,础钉辅め纒狥花跋,眖﹍筁着г癲敖ネ瞃篏ら,荷瑅碍κ猍跌,の安瑅碍癲,ア瓣玂臔,盚芚暗ㄤ抖チ,璶砆钡眏┦ィて毙▅,ヲ盡祅ダ粂毙厩瓣チ毙▅,单и哋材ら蛤眏瓣钡瓂,蒒眔だㄉ脖Θ狦,穌и哋钮﹉噏葾,ぶ咗薄届

[ セ┇程パ mtpen  2012-9-17 21:53 絪胯 ]
ン: 眤┮ノめ舱礚猭更┪琩ン, 叫沽刚禟ゅ彻莉縩だ縩だ禬筁 120 ┪疭﹚ノめ舱よ琩.
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-17 11:06 祇


ā嚟㎡贰瓣饫膌嘅珇Τ翴ㄠê╫!   

挛檬唢溯, 簙, 篶瓜砞璸讽纞!

, иΤ瞶パ獺蔦みい骸こ, 讽evil! ...

掸服份泊種诨㎡ン
ン: 眤┮ノめ舱礚猭更┪琩ン, 叫沽刚禟ゅ彻莉縩だ縩だ禬筁 120 ┪疭﹚ノめ舱よ琩.

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┇パ Tarocake  2012-9-17 20:43 祇

掸服份泊種诨㎡ン
碍矰, 琌!

赣腊и硄硄珄盕传籥ゝ嚟, 单ノㄐ!
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ 1149  2012-9-17 15:11 祇

ρ盋翠狟ね盡祘盿ㄓ璶LV, ...

49ひ矗癬LV, 翠痷ч糧!

掸稟ぼ碭玡禦辅碭LV (ㄤいǎ瓜), 穐ǎ峨︰В帮い

и拜蒒年, 葾秆╯揼咗蔦? 氮杠N玡嘅蹿, out, 盿刁穦黄溯杠

и杠溯﹑响璣瓣镑胆ノ? 氮杠璣瓣タcheap, ヲノ候侣筁蔦嘅睰

и杠﹑ч糧, 臮ΜЮ狦碭朋冲LV响刁氮杠碞衡响, 溯碒荒, ㎡常ㄏΞ種蔦穦ノ溯杠

и琌某蔦盢ぇ︰В帮, 单啲耇┪穦磅礷嚟ノ筁嘥咗啲嘢吖蔦и崆啲斥, 啲耇常碭update, 溯侣嘅蹿瑻常蒒磅筁斥, 癳甀窥孭刁常蒒!

ぇぃ筁掸稟常ネ┦, 杠揼ぇ玡紇礷碩, remindnever ever禦LV, 杠蔦哋炳蔓, 盡祅繵繵锣蹿单┤凤, 琌﹚璶蛤斌侣传穝, 戳暗蔦礟ィ刘

哋ブ玒チネΤノ? 哋Τ┋ノ瑍窥, 醚眔ノ獁猨竒蕾穖管戈方, 秈︽戈セ竡柑程evil程甡の甡吏挂嘅玣縀禣︽,篏嘅玒眏瓣跋Τ啲狟ね硈稱着癸ブ綾胟厩常蒒!

и龟婚и杠㎡啲玒瓣產様闺, 璶嚟钡狦啲磀ぱ姬, 龟玥稱ゑ耕吓赣┋褐摆ぇΡ絬猍跌絘嘅鞍到贺ぇノ, 產癸眏瓣脖搭ぶ啲啲泊痝

㎡ぃそキ嘅瞷┪惠单骋笆チ刮挡癬ㄓ, ミ礚玻顶盡現, э到

ヲΤ, ブ璶嚟暗ブ壳㎡, , āも痁皑溯, 讽蔦ρみ薄ぃㄎ祇ρ绢璶, 痁ル癘璝Τ┋着咗ブ壳, 狦﹚盢穕端搭程, good, isnˇt it?



[ セ┇程パ mtpen  2012-9-18 09:00 絪胯 ]


闽穓ヘ魁: 穐 胟
ン: 眤┮ノめ舱礚猭更┪琩ン, 叫沽刚禟ゅ彻莉縩だ縩だ禬筁 120 ┪疭﹚ノめ舱よ琩.
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-17 16:18 祇


よ┮量ぇCertificate of Naturalisation現獀螟チ靡ぇ苑ㄩτ璶耴て抅,玌嘿璣膟,產讽玒セを濐,玒蒒?

翠ネ,肂繷ΤCountry of Ori ...
ㄤ龟礚阶 , フ, 独㎝堵 Certificate of Naturalisation のCertificate of Registration  常玒Θ璣瓣そチき贺よΑぇ, ㄤ緇ネ, ┯脓 descent ㎝烩緄. 膀セ程碞玒ネ, 蛤碞玒膟 Certificate of Naturalisation,  ┯脓 by descent, Certificate of Registration ㎝烩緄.

Becoming a British citizen (naturalisation and registration)
What is naturalisation?
Naturalisation is a legal process whereby someone with no automatic claim to British citizenship can become a British citizen and obtain the same rights and privileges as someone who was born a British citizen.

You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

What is registration?
Registration is a legal process by which someone can gain British citizenship, or other British nationality status.

Registration as a British citizen is available only to people who already have specific connections to the United Kingdom or Islands, the British overseas territories, or Hong Kong.

Acquisition of British citizenship
British Citizenship can be acquired in the following ways:
  • lex soli: By birth in the United Kingdom to a parent who is a British citizen at the time of the birth, or to a parent who is settled in the United Kingdom
  • lex sanguinis: By birth abroad, which constitutes "by descent" if one of the parents is a British citizen otherwise than by descent (for example by birth, adoption, registration or naturalisation in the United Kingdom). British citizenship by descent is only transferable to one generation down from the parent who is a British citizen otherwise than by descent, if the child is born abroad.
  • By naturalisation
  • By registration
  • By adoption




  掸玂┮更 Certificate of Naturalisation 続ノ獶翠ネビ叫 BDTC(璣瓣妮そチ) のэ BNOぇノ, 璶笴谍ンぇノτ╫.

ㄤ龟 Certificate of Naturalisation ㎝ Certificate of Registration 琌⊿Τだ, ぃ筁灿竊琌Τㄇぶだ, 琘ㄇ薄猵,  Certificate of Naturalisation  citizen  status 琌 transmissible , τ Certificate of Registration  citizen 碞Τ诀穦.


http://en.wikipedia.org/wiki/British_nationality_law

[ セ┇程パ rfong50/50  2012-9-18 08:00 絪胯 ]


闽穓ヘ魁: 笴
ン: 眤┮ノめ舱礚猭更┪琩ン, 叫沽刚禟ゅ彻莉縩だ縩だ禬筁 120 ┪疭﹚ノめ舱よ琩.

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┇パ rfong50/50  2012-9-17 23:21 祇

You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

常玒よ量彻猭, ま竒沮ㄥσ靡拜肈, и狝!

и翠采琍ō睼瞔, Θらヴ蒒﹡痙舦嘅璶﹡璣骸獽虑, ρ┮ボ, ㄓきì镑
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-18 09:12 祇


常玒よ量彻猭, ま竒沮ㄥσ靡拜肈, и狝!

и翠采琍ō睼瞔, Θらヴ蒒﹡痙舦濓璶﹡璣骸獽虑, ρ┮ボ, ㄓきì镑
  
ㄤ龟ぃ稱钩い甧. ビ叫膟玡, ビ叫璶眔12る┪礚戳氨痙璣瓣戈( Indefinite leave to remain), ぃ帽谍(Visa)砏. 眖玡程е局Τ ILR 戈琌Highly Skilled Migrant Programme , 猭﹡痙璣瓣4碞ビ叫 ILR. ぃ筁 , 20064る3り, ョэ5.
 щ戈, 瓣碈砰, 瓣ㄏ繻眖共, 瓣現┎沟, 坝,沟畍单单.玥斗璶猭﹡痙璣瓣5ビ叫 ILR. τ厩ネ帽谍厩ネ(瞷眏瓣簿チ今竲ホ), 斗璶猭﹡痙璣瓣10ビ叫 ILR, ョ琌程е璶11Τ戈ビ叫膟. τひヾ刮籈碩糤(疭琌ㄓ玭ㄈ㎝い瓣). 硂摸ビ叫戈さ 7る8ら秨﹍パㄓ2э5. Ω┮瓃程е3㎝5е穦跑6.

冈灿戈, 把σ硈挡:

http://en.wikipedia.org/wiki/Indefinite_leave_to_remain

[ セ┇程パ rfong50/50  2012-9-18 12:15 絪胯 ]


闽穓ヘ魁: щ戈

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┇パ rfong50/50  2012-9-18 12:09 祇

ㄤ龟ぃ稱钩い甧. ビ叫膟玡, ビ叫璶眔12る┪礚戳氨痙璣瓣戈...
蛤よ癚璣瓣瓣膟猭ぇ, и秨﹍フ洱穌娩

碞琵и硋蛤ρ癸, иぇ瞶秆┪籔ㄆ龟Τ┮

拜ρΤ钮筁, 碞衡も揸ΤEuropean Union酠繷ぇタΑ璣瓣セ臔酚, 瞒璣琿戳, say禬筁, 挂砆┶?
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-18 17:36 祇


蛤よ癚璣瓣瓣膟猭ぇ, и秨﹍フ洱穌娩

碞琵и硋蛤ρ癸, иぇ瞶秆┪籔ㄆ龟Τ┮

拜ρΤ钮筁, 碞衡もΤEuropean Union酠繷ぇタΑ璣瓣セ臔酚 ...
掸玂, 酚罙秆, 璝Τ European Union 酠繷 Full United Kingdom of Great Britain and Northern Ireland Passport( passport ず蒒ヴ兵ンの爹秆), タ盽薄猵琌蒒拜肈. Τ狟ね8蒒筁闽常ㄏだ牧. 刚筁,蒒passport 琌翠牧璣瓣ㄏ繻穝常琌Ч蒒拜肈.

さ边狟ね关璶都, ㄓ酵.

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┇パ mtpen  2012-9-4 09:07 祇


ā痷Τみ, 谅筁!

禬筁65烦ρ碍芥絃睲咗郎ネ種, ┪芥加, 琌ΜCGT (Capital Gains Tax) ┪Τ肂祙肂纔磃, 骋沸ρ腊и拜吓啲Taxman翅!

и癘眔и ...

掸╧里ユ揭иさΝsecretariat箇alert 蔦и盢928ら穦矗玹高翴ら镑碞は鮔и︳蔦稱讽ら熬瞒formal  agenda to address Transfer Pricing issues )诨ヲΤぐ或拜肈惠璶и㏄秨穦蛤秈

The main thrust of your enquiry is that you have concernsthat your friend may become liable to UK capital gains tax in respectof properties and businesses sold whilst they have been in Hong Kong (followingtheir departure from the UK in 2008).



The key factor in respect of whether any UK capital gains becomespayable is their UK residence status as opposed to their domicility.



The broad rule is that, if they have been not resident (and notordinarily resident) in the UK for a full five tax years between the date thatthey left the UK and the date of their return, they will not be liable tocapital gains tax on any taxable gains.



It is worth noting that a tax year in the UK commences on 6 Aprileach year and therefore the exact date of their departure will be a key pointin respect of their specific situation.



There are other issues which we would need to explore. Forexample, any assets disposed of must not have been held for the purpose of atrade, profession or vocation.



Additionally, if any of the property sold was their only residencethen no capital gains tax would be payable regardless of how long they are notresident in the UK.



Finally, the definition of resident and ordinarily resident is setout within UK tax legislation and is based on factors such as how many days peryear they may have spent in the UK, how many years they had been in the UKprior to their initial departure in 2008 and for what purposes they had been inthe UK historically.



In short, the situation is slightly more complex that may at firsthave been believed and will be based on the specific circumstances of your friend.


ρ狦絋﹚2013瑈ぃ腁и祙Ы腊秨file,Τヴ好拜︽秆∕睲贰﹛よconfirmation 玂毁秨file单埃甀兵壳ゑ诨はぇи玂靡2013331玡蔦﹚穦眡み旧猭搭淮tax burden( Τ玡ぃ筁4る秨﹍碞﹚溯и初刁ぃノ妮羭もぇ骋


闽穓ヘ魁: 揭

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┇パ Tarocake  2012-9-18 19:21 祇


掸╧里ユ揭иさΝsecretariat箇alert 蔦и盢9る28ら穦矗玹高翴ら镑碞は鮔и︳蔦稱讽ら熬瞒formal  agenda to address Transfer Pricing issues )诨ヲΤぐ或拜肈 ...
獶盽稰縀āぇ腊Γ!

陪и服掸蒒醚岿㎡パenquiryぇ莉材丁氮確, ョ靡ρ璣伐Τ打

и璶てㄇぶ丁秆弄taxmanぇ確, 既ぃノゴ耑ρ!


闽穓ヘ魁: 揭
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ rfong50/50  2012-9-18 18:44 祇


掸玂, 酚罙秆, 璝Τ European Union 酠繷 Full United Kingdom of Great Britain and Northern Ireland Passport( passport ず蒒ヴ兵ンの爹秆), タ盽薄猵琌蒒拜肈. Τ狟ね8蒒筁闽常 ...
よ蛤и常攞タ礟, 讽礛筁闽挂蒒穦糡渔ㄓΤ啲穦砆┶, и祔蛤だ猂
掸胘来  窗玴  ぃ紀ē  ぃ玌τ磷啃  讽獶赋  暴厩赋掸  шぁ甌甌  案ョ级糎駡┣阶

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┇パ mtpen  2012-9-18 20:55 祇


獶盽稰縀āぇ腊Γ!

陪и服掸蒒醚岿㎡パenquiryぇ莉材丁氮確, ョ靡ρ璣伐Τ打

и璶てㄇぶ丁秆弄taxmanぇ確, 既ぃノゴ耑ρ!:hands ...

掸ヴ蔦常玒羭もぇ骋㎡d偿蔦腊オи碞衡и苂蔦癬絏常穦蔦玡钉蔦濎


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┇パ mtpen  2012-9-18 21:02 祇


よ蛤и常タ礟, 讽礛筁闽挂蒒穦糡渔ㄓΤ濜穦砆┶, и祔蛤だ猂
掸玂, ㄤ龟瞷 European Union  United Kingdom of Great Britain and Northern Ireland Passport 芠琌だぃ passport 摸, 癗谍Τ琌 British subject. τ繦帝璣瓣セそチ挂筿福てぇ, 眖玡糶 passport ず称爹┪爹Α passport 贺摸戈, э纗現┎いァ筿福ず戈郎い. , –Ω挂竝戮┮浪琩, 獶Τ European Union  United Kingdom of Great Britain and Northern Ireland passport, τ琌浪琩纗いァ筿福ず郎い戈ㄓ龟passportΤō㎝舦.

и獺passportΤ琌莱赣笵 British subject  status, 筿福て, 琌螟辰ヘ睼痌竖. 璝痷筿福ず戈Τ粇, 莱ミビ叫ぉタの穝, 玥–Ω挂常穦Τ拜肈祇ネ.


闽穓ヘ魁: 筿福

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ネ翠,硂ㄢぱ常倒縒產.
ㄤ龟и產临Τㄢ┬,ρ盋碞琌璶,
弧ゑ耕よ獽,,,產獶盽簘獹,獶盽骸種.
琍戳縒禲辰カ初,翧,刽
临弧,=翠刽е3κ,,讽礛,纒ψ常
,边,ρ盋т睹硙,12翴ㄓ,
琍戳,いと盿﹁繺,ぇ砰喷Α集,
4翴癳诀初,挡芖ぱぇ.
ネ拜и,簘獹盾,и箉,弧,临罢,
"临碞琌ぃ镑簘獹",,端み,

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祇穝杠肈


璶羘セ癚阶跋琌更痙ēよΑ笲セ呼癸┮Τ痙ē痷龟┦Ч俱┦のミ初单ぃ璽ヴ猭砫ヴτち痙ēぇē阶痙ē種ǎ獶セ呼ぇミ初ノめぃ莱獺苦ず甧莱︽耞ず甧ぇ痷龟┦Τ闽薄ノめ莱碝―盡穨種ǎ(疉の洛励猭┪щ戈单拜肈)パセ癚阶跋更痙ē笲よΑ┮砏珿ぃЧ菏诡┮Τ痙ē璝弄祇瞷Τ痙ē瞷拜肈叫羛蹈иセ癚阶跋Τ舦埃ヴ痙ēの┶荡ヴ更痙ēョΤぃ埃痙ē舦ちづ级糶彩ē漏粂节两磋琕︹薄忌┪ōю阑ē阶穛叫セ呼玂痙ち猭舦


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