個人所得税と法人所得税の統合 : 租税特別措置の取扱い

伝統的視視診において、法人擬制説の立場から所得課税を考えれば法人源泉所得はすべて個人の所得に帰属する。法人所得税と個人所得税の両税を維持したまま法人所得税を廃止したのと同等の効果を得る課税テクニックが完全統合である。これまでの議論では租税特別措置の存在をまったく考えないのが常であった。現実の税制においては、多くの租税特別措置が存在し巨額の税収を失い、税制を複雑にし不公平かつ非効率が生じている。とりわけ統合問題に与える影響は大きく、法人レベルに適用される租税特別措置が完全統合システムをパス・スルー(pass through)して個人レベルに適用されるか、それともウォッシュ・アウト(wash out)して適用されないのかといった問題が生じ、問題をより複雑にしてしまうのである。本稿は、マクルーア(Mclure,C.E.Jr.)の議論を各ケース別に整理分析することをベースとして、租税特別措置を統合論議の中でどのように取扱うべきかに焦点を当て、個人所得税と法人所得税の統合を検討しようとのささやかな試みである

\u3cem\u3eMycobacterium avium\u3c/em\u3e subsp. \u3cem\u3eparatuberculosis\u3c/em\u3e lipophilic antigen causes Crohn’s disease-type necrotizing colitis in Mice

Background: A 2,4,6-trinitrobenzene sulfonic acid (TNBS)-induced murine colitis model was developed to investigate the pathogenesis and to evaluate a method of treating human Crohn’s disease. This experimental model rapidly induces colitis similar to human Crohn’s disease lesion in a reproducible manner. However, natural exposure of the human digestive tract to TNBS is unrealistic. A novel animal model based on realistic data is eagerly anticipated in future research on pathogenesis of CD. Method: We evaluated the potency of Map antigen molecules in an effort to develop a novel colitis model using a more realistic source than TNBS. We prepared the Map antigen by ethanol extraction and developed a mouse model in a manner similar to that of the well-known TNBS-induced colitis in mice. In the experiment, seven days after subcutaneous (SC) injection of the antigen into normal C57BL/6 mice, the same antigen in 50% ethanol was injected into the colon by the transanal route with a fine cannula. Results: On the fifth day after the transanal injection, histopathological examination revealed full-thickness necrotizing colitis with erosion and ulcers; severe infiltration with neutrophils, lymphocytes, macrophages, and perforation. However, no change was detected with each single Map-antigen injection. Conclusion: The present results provide a novel animal model for research on CD and may be the key to clarifying the relationship between CD and Map. This is the first evidence that mycobacterium antigen induces necrotizing colitis

ラットにおけるα_2-macroglobulin生成に関する研究

The cahge of serum levesl of α_2-macrogolbulin (α2M) after administration of fraction corresponded to interleukin (IL)-6 or cytokine-induced neutrophil chemoattractant-1 (CINC-1) in rats were investigated. The serum levels of α_2M increased franction of corresponded of IL-6 or CINC-1 and peak levels 260.7 μg/ml at 48 h and 357.5 μ/ml at 24 h after administration, respectively. These results suggested that IL- 6 and CINC-1 were presumed to be contributed production of α2M

Phase I/II study of alectinib in lung cancer with RET fusion gene : study protocol

Background : The rearranged during transfection (RET) fusion gene was discovered as a driver oncogene in 1-2% of non-small cell lung cancers (NSCLCs). Alectinib is an approved anaplastic lymphoma kinase (ALK) inhibitor that may also be effective for RET fusion-positive NSCLC. Methods/Design : RET fusion-positive NSCLC patients treated with at least one regimen of chemotherapy are being recruited. In step 1, alectinib (600 or 450 mg, twice daily) will be administered following a 3+3 design. The primary endpoint is safety. In step 2, alectinib will be administered at the recommended dose (RD) defined by step 1. The primary endpoint is the response rate of RET inhibitor treatment-naïve patients. Conclusion : This is the first study to investigate the safety and preliminary efficacy of alectinib in RET fusion-positive NSCLC patients. If successful, alectinib treatment may lead to substantial and important changes in the management of NSCLC with RET fusion genes

Bovine immune colostral antibody against verotoxin 2 derived from Escherichia coli O157:H7-resistance to proteases and effects on verotoxin 2 in small intestine of beagle dogs

Resistance to intestinal proteases and efficacy against verotoxin (VT) 2 of a colostral antibody administered orally via catheter were investigated in beagle dogs. Bovine colostral antibody remained in the small intestine for 2 hours, whereas little serum antibody remained at 1.5 hours after administration. The bovine colostral antibody was not inactivated by proteases in the small intestine. Furthermore, the antibody activity of S-IgA did not change until 2 hours after administration; however, the activity of IgG and IgM antibodies decreased by two-thirds and two-fifths at 2 hours after administration, respectively. Seven beagle dogs inoculated with Escherichia coli (E. coli) O157:H7 producing VT2 were administered bovine colostral antibody or bovine colostral whey without antibody. With administration of bovine colostral whey without antibody, the amount of VT2 in feces decreased gradually after administration and increased again at 5 days after inoculation, while bovine colostral antibody significantly reduced the amount of VT2 in feces the day after administration. In addition, 9 beagle dogs were administered bovine colostral antibody, bovine plasma antibody or saline. The amount of VT2 in feces also significantly reduced rapidly after administration of bovine colostral antibody than administration of bovine plasma antibody or saline

Japanese Orthopaedic Association Hip Disease Evaluation Questionnaire (JHEQ): a patient-based evaluation tool for hip-joint disease. The Subcommittee on Hip Disease Evaluation of the Clinical Outcome Committee of the Japanese Orthopaedic Association

AbstractBackgroundThe Japanese Orthopaedic Association Hip Score is widely used in Japan, but this tool is designed to reflect the viewpoint of health-care providers rather than that of patients. In gauging the effect of medical therapies in addition to clinical results, it is necessary to assess quality of life (QOL) from the viewpoint of patients. However, there is no tool evaluating QOL for Japanese patients with hip-joint disease.MethodsWith the aim of more accurately classifying QOL for Japanese patients with hip-joint disease, we prepared a questionnaire with 58 items for the survey derived from 464 opinions obtained from approximately 100 Japanese patients with hip-joint disease and previously devised evaluation criteria. In the survey, we collected information on 501 cases, and 402 were subjected to factor analysis. From this, we formulated three categories—movement, mental, and pain—each comprising 7 items, for a total of 21 items to be used as evaluation criteria for hip-joint function.ResultsThe Cronbach’s α coefficients for the three categories were 0.93, 0.93, and 0.95, respectively, indicating the high reliability of the evaluation criteria. The 21 items included some related to the Asian lifestyle, such as use of a Japanese-style toilet and rising from the floor, which are not included in other evaluation tools.ConclusionsThis self-administered questionnaire may become a useful tool in the evaluation of not only Japanese patients, but also of members of other ethnic groups who engage in deep flexion of the hip joint during daily activities

Risk Factors for Bleeding After Endoscopic Submucosal Dissection for Gastric Cancer in Elderly Patients Older Than 80 Years in Japan.

Introduction:As the aging of people in a society advances, the number of elderly patients older than 80 years in Japan with gastric cancer continues to increase. Although delayed ulcer bleeding is a major adverse event after endoscopic submucosal dissection (ESD), little is known about characteristic risk factors for bleeding in elderly patients undergoing ESD. This study aimed to evaluate risk factors for delayed bleeding after ESD for gastric cancer in elderly patients older than 80 years.Methods:We retrospectively evaluated the incidence of delayed bleeding after ESD in 10,320 patients with early-stage gastric cancer resected by ESD between November 2013 and January 2016 at 33 Japanese institutions and investigated risk factors for delayed bleeding in elderly patients older than 80 years.Results:The incidence of delayed bleeding in elderly patients older than 80 years was 5.7% (95% confidence interval [CI]: 4.6%-6.9%, 95/1,675), which was significantly higher than that in nonelderly (older than 20 years and younger than 80 years) patients (4.5%, 4.1%-5.0%, 393/8,645). Predictive factors for ESD-associated bleeding differed between nonelderly and elderly patients. On multivariate analysis of predictive factors at the time of treatment, risk factors in elderly patients were hemodialysis (odds ratio: 4.591, 95% CI: 2.056-10.248, P < 0.001) and warfarin use (odds ratio: 4.783, 95% CI: 1.689-13.540, P = 0.003).Discussion:This multicenter study found that the incidence of delayed bleeding after ESD in Japanese patients older than 80 years was high, especially in patients receiving hemodialysis and taking warfarin. Management of ESD to prevent delayed bleeding requires particular care in patients older than 80 years