First Author:   Katsunori Yamada Graduate School of Economics, Kyoto University katsunori-yamada@e01.mbox.media.kyoto-u.ac.jp         Second Author: Atsushi Sannabe Graduate School of Economics, Kyoto University sannabeatsushi2000@yahoo.co.jp         Third Author: Takashi Saito Graduate School of Economics, Kyoto University ts8222@ybb.ne.jp