Abstract
In this paper, we study high income taxes and its rank as an example of economic phenomena. We fine and that
(i) a power-law behavior between high income taxes and the rank.
(ii) the power-law indices of high income taxes in each prefecture show the characteristic properties of eacheconomic activity.
The power-law index of high income taxes in Japan is same as one of employment incomes for CEO in U.S.A.
