Masaharu Yoshimoto Graduate School of Economics and Business, Hokkaido University   Kita 9, Nishi 7, Kita-ku Sapporo, Hokkaido 060-0809 Japan   yoshimoto.masaharu.i5@elms.hokudai.ac.jp             JEL Areas: L8 : Industry Studies: Services: General R3 : Production Analysis and Firm Location: General