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には
1. to, for, on, in, at
2. in order to, for
3. as for, regarding
4. while it is (was) the case that ..., indeed ... (but), certainly ... (but)
tbd
は
1. indicates sentence topic
2. indicates contrast with another option (stated or unstated)
3. adds emphasis
指示句子的主题；表示与另一选项（无论是否明确提及）形成对比；表示强调
