Hiroki Tanaka Faculty of Policy Studies, Doshisha University   Imadegawa-Shinmachi Kamigyo-ku Kyoto, 6020047 Japan   hitanaka@mail.doshisha.ac.jp   http://www.cam.hi-ho.ne.jp/thiroki/           JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General R5 : Regional Government Analysis: General