First Author:   Akihiko Kaneko School of Political Science and Economics, Waseda University akaneko@waseda.jp         Second Author: Hideya Kato Faculty of Economics, Ryukoku University hideyakato@econ.ryukoku.ac.jp         Third Author: Tsuyoshi Shinozaki Faculty of Economics, Tohoku Gakuin University shinozaki@mail.tohoku-gakuin.ac.jp         Fourth Author: Mitsuyoshi Yanagihara Graduate School of Economics, Nagoya University yanagi@soec.nagoya-u.ac.jp   Furo-cho, Chikusa-ku Nagoya, 4648601, Japan   +81-52-789-5952(Phone) +81-52-789-4924(Fax)