Takumaro Kimura

Associate Professor of administrative and financial law
University of Chiba
Law School
1-33, Yayoi-cho, Inage-ku, Chiba, 263-8522 Japan

Yukio Okitsu

Associate Professor
Kobe University
Faculty and Graduate School of Law
2-1 Rokkadai-cho, Nada-ku
Kobe 657-8501
Japan