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然而，選舉程序存在一項關鍵限制：所有「專家會議」候選人都必須經「監護委員會」審核並批准。
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笑いと向き合い続けた“昭和の爆笑王” 初代林家三平に迫る
Then, one applies the tax formulas of the confederation and the canton in question to obtain the federal tax and the base cantonal tax.