First Author:   Hiroaki Masuhara Section of Health Economics, Department of Gerontological Policy, National Center for Geriatrics and Gerontology (NCGG) hmasu@nils.go.jp   36-3 Gengo, Morioka-cho Obu-shi, 474-8522, Japan   +81 562 46 2311 ext. 5715(Phone) +81 562 46 2311 ext. 5715(Fax)