Omoide Zeikan

Two people living very different lives die at the same time and meet in the afterlife.
They find there is a limit to what mementos you can bring over. Everything else is the Remembrance tax.

This is a 41 page oneshot that won an honorable mention at the 14th Comics Grand Prix.
Originally drawn around 2008 in hopes of being serialized.
It didn't get accepted for publication when it was created but was later published in Shounen Jump Plus in 2018.