Japanese judgments on Interest Income: Cases on Money Lending Business and on Bank Transactions

Under Japanese Income Tax Act income as tax base is divided into ten categories. One of them is Interest Income, which mainly consists of interest on deposits and savings. For that category special tax treatments are applicable, in particular those who pay it within Japan have to withhold income tax on it. For that reason, what falls within deposits and interest thereon was issued on Lower Courts. Judgments can be bunched up into two categories in light of common facts. For the aim of grabbing the rationale, it may be useful to overview them in chronological order because each judgment affected and referred each other. Tendencies of judgments were divided into. One is to observe the way of collecting money in light of contracts of Deposits for Consumption stipulated Civil Code. The other is to focus on feature of the way of collecting money in light with economic nature of deposits. These two are not integrated. But by watching over details, we can deduct some common feature on deposits as follows; One party, i.e. financial institution or those who want funds, collect money from the other, i.e. the numerous and unspecified, in accordance with Agreements prepared by the former in advance as well as backed by credibility of the former. The former don’t have to retain the collected money itself, can appropriate it for its own funds for business and pay back by preparing for the same amount. Keywords: Interest Income, Income Tax Act, deposits, Financial Transactions, Deposits for Consumptio

Randomizing the trapezoidal rule gives the optimal RMSE rate in Gaussian Sobolev spaces

Randomized quadratures for integrating functions in Sobolev spaces of order $\alpha \ge 1$, where the integrability condition is with respect to the Gaussian measure, are considered. In this function space, the optimal rate for the worst-case root-mean-squared error (RMSE) is established. Here, optimality is for a general class of quadratures, in which adaptive non-linear algorithms with a possibly varying number of function evaluations are also allowed. The optimal rate is given by showing matching bounds. First, a lower bound on the worst-case RMSE of $O(n^{-\alpha-1/2})$ is proven, where $n$ denotes an upper bound on the expected number of function evaluations. It turns out that a suitably randomized trapezoidal rule attains this rate, up to a logarithmic factor. A practical error estimator for this trapezoidal rule is also presented. Numerical results support our theory.Comment: revision, 21 page

Strang splitting in combination with rank-11 and rank-rr lattices for the time-dependent Schr\"odinger equation

We approximate the solution for the time dependent Schr\"odinger equation (TDSE) in two steps. We first use a pseudo-spectral collocation method that uses samples of functions on rank-1 or rank-r lattice points with unitary Fourier transforms. We then get a system of ordinary differential equations in time, which we solve approximately by stepping in time using the Strang splitting method. We prove that the numerical scheme proposed converges quadratically with respect to the time step size, given that the potential is in a Korobov space with the smoothness parameter greater than $9/2$. Particularly, we prove that the required degree of smoothness is independent of the dimension of the problem. We demonstrate our new method by comparing with results using sparse grids from [12], with several numerical examples showing large advantage for our new method and pushing the examples to higher dimensionality. The proposed method has two distinctive features from a numerical perspective: (i) numerical results show the error convergence of time discretization is consistent even for higher-dimensional problems; (ii) by using the rank-$1$ lattice points, the solution can be efficiently computed (and further time stepped) using only $1$-dimensional Fast Fourier Transforms.Comment: Modified. 40pages, 5 figures. The proof of Lemma 1 is updated after the paper is publishe

ケンチク プロジェクト ソヴィエト キュウデン ノ ゼンタイゾウ ト ケンセツ ニ カンスル ケンキュウ

PDF/A形式により利用可能アクセス:WWWによる東京外国語大学大学院地域文化研究科博士 (学術) 論文 (2016年12月)博甲第221号その他のタイトルは英文要旨による別冊 (91p) : 参考画像参考文献: p [192]-204東京外国語大学 (Tokyo University of Foreign Studies)博士 (学術

Fabrication and Characterization of Element-Doped Perovskite Solar Cells

Perovskite solar cells were fabricated and characterized. X-ray diffraction analysis and transmission electron microscopy were used for investigation of the devices. The structure analysis by them showed structural transformation of the crystal structure of the perovskite, which indicated that a cubic-tetragonal crystal system depended on the annealing condition. The photovoltaic properties of the cells also depended on the structures. Metal doping and halogen doping to the perovskite and TiO2 were also investigated. The results showed an increase in the efficiencies of the devices, due to the structural change of the perovskite compound layers

PROGNOSTIC IMPLICATIONS OF TYPE 2 MYOCARDIAL INFARCTION IN VASOSPASTIC ANGINA: A HIGH-RISK SUBGROUP

summary:The Golomb space ${\mathbb N}_\tau$ is the set ${\mathbb N}$ of positive integers endowed with the topology $\tau$ generated by the base consisting of arithmetic progressions $\{a+ bn: n\ge 0\}$ with coprime $a,b$. We prove that the Golomb space ${\mathbb N}_\tau$ has continuum many continuous self-maps, contains a countable disjoint family of infinite closed connected subsets, the set $\Pi$ of prime numbers is a dense metrizable subspace of ${\mathbb N}_\tau$, and each homeomorphism $h$ of ${\mathbb N}_\tau$ has the following properties: $h(1)=1$, $h(\Pi)=\Pi$, $\Pi_{h(x)}=h(\Pi_x)$, and $h(x^{{\mathbb N}})=h(x)^{\,\mathbb N}$ for all $x\in{\mathbb N}$. Here $x^{\mathbb N}:=\{x^n\colon n\in{\mathbb N}\}$ and $\Pi_x$ denotes the set of prime divisors of $x$

Morphology and sex-specific behavior of a gynandromorphic Myrmarachne formicaria (Araneae: Salticidae) spider

Behavioral studies of gynandromorphism, also called as sex mosaic, contribute to the understanding of the relationship between morphological gender and sexual identity of an animal. Few studies have focused on the behaviors of gynandromorphic spiders because of a scarcity of gynandromorphic individuals in the field. In this study, we collected a gynandromorphic spider, Myrmarachne formicaria (De Geer 1778) (Araneae: Salticidae), from the field and examined its morphology and sex-specific behavior in the laboratory. The right half of the gynandromorphic spider presented male characteristics and the left half female characteristics. It showed courtship behavior to M. formicaria females and agonistic behavior to the males. These results indicate that the gynandromorphic spider’s sexual identity is male. Our findings suggest that a spider can exhibit behaviors of male sexuality, although the external morphology has the characteristics of both sexes. To the best of our knowledge, this is the first report of a gynandromorphic individual and its behavior in the genus Myrmarachne