First Author:   Kazuo Mino Institute of Economic Research, Kyoto University mino@kier.kyoto-u.ac.jp   Institute of Economic Research, Kyoto University, Yoshida Honmachi, Sakyo-ku Kyoto, 606-8501, Japan       http://kier.kyoto-u.ac.jp/~mino/index2.html Second Author: Seiya Fujisaki Department of Education, Shinshu University fujisaki@shinshu-u.ac.jp   Department of Education, Shinshu University, 6 Nishi Ngano Nagano, 380-8544, Japan