[1]Tax Corporation Arknet, Shizuoka City, Japan;
[2]Faculty of Business Administration, Setsunan University, 17-8 Ikeda-nakamachi, Neyagawa, Osaka, 5 72-8508, Japan;
[3]Graduate School qf Culture and Science, The Open University of Japan, 2-11 Wakaba, Mihama-Distriet, Chiba City 261-8586,Japan;
[4]College of Business Administration, Tokoha University 325 OobuchL Fuji City, Shizuoka 417-0801, Japan;