From my last question I notice that the [A] part is actually Cm key instead of Eb Maj key.
Analyzing Hisaishi Joe's "Path of the wind" 1 - Analyzing Hisaishi Joe's "Path of the wind" 1 (My last question about this song)
And my next question is at the beginning of [B] part how did Bbm7 came out ? Is it a bVIIm7 modal interchange chord from C Phrygian mode ? And if you see the last bar of the [B] section, how does C7sus4 resolve back to Ab Maj7 ??