Tomohiro Inoue Faculty of Political Science and Economics, Waseda University   Waseda University 1-6-1 Nishi-Waseda Shinjuku-ku Tokyo, 169-8050 Japan   tomo-ino@suou.waseda.jp             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General L1 : Market Structure, Firm Strategy, and Market Performance: General