Omoide Zeikan

Two individuals from contrasting lives meet after death and discover that the afterlife imposes a restriction on how many personal items they can carry over. Anything beyond that is subject to a "Remembrance tax." The story is a 41-page oneshot that received an honorable mention at the 14th Comics Grand Prix. Created around 2008 with the hope of being serialized, it was not accepted for publication at the time but later appeared in Shounen Jump Plus in 2018.