First Author:   Hiroyuki Taguchi Policy Research Institute, Ministry of Finance, Government of Japan hiroyuki.taguchi@mof.go.jp   3-1-1, Kasumigaseki Chiyoda-ku, 100-8940, Japan   813-3597-0464(Phone) 813-3597-0464(Fax) http://www.mof.go.jp/jouhou/soken/soken.htm Second Author: Harutaka Murofushi Economic and Social Research Institute, Cabinet Office, Government of Japan harutaka.murofushi@cao.go.jp         Third Author: Hironao Tsuboue Economic and Social Research Institute, Cabinet Office, Government of Japan hironao.tsuboue@cao.go.jp