Noritaka Maebayashi Faculty of Economics and Business Administration, The University of Kitakyushu   4-2-1 Kitagata, Kokura Minami-ku, Kitakyushu, Fukuoka 802-8577, Japan Kitakyushu, Fukuoka 802-8577 Japan   non818mn@kitakyu-u.ac.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H3 : Fiscal Policies and Behavior of Economic Agents: General