This announcement is a separate document:
堀田丸正：新設分割（簡易新設分割）及び株式譲渡によるギフト事業譲渡（子会社の異動）に関するお知らせ及び特別利益発生に関するお知らせ
Marusho Hotta: Notice regarding newly established split (simple new split) and transfer of gift business through share transfer (transfer of subsidiaries), and notice regarding generation of special profits
The translation is provided by third-party software.
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