In this paper, firstly discussions about separate corporate taxation theory and theories of shifting in finance studies in Japan are introduced, and some problems within the theory are pointed out from the standpoint of finance studies. In Japan, corporate taxation has been in essence regarded as a prepayment of personal tax under the Fictional Theory that regards corporations not as taxable objects. In order to explain the nature of corporations, many discussions have used the Entity Theory, arguing that corporations should be treated as entities in their own right. The Entity Theory is an opposite concept to the Fictional Theory. Also, from the standpoint of what the final incidence is, the concepts of shifting and incidence have been explained. 　Secondly, pros and cons of the Fictional Theory in Japan are summarized, and the views of Kaizuka（1993）, Ishi（1990）, and Ushijima（1978 and 1983）, which are representative views in Japan about the theory of shifting and incidence, are examined. 　Thirdly, the issues of theories of shifting and incidence are examined in this paper. And, an argument of integration is surveyed. 　In summary, the most significant problems lie in the great unfairness under the existing imperfect integration.

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　In this study we reported a session case of focusing about the background feeling, and made some investigations about the process. Focuser was a female. She could just start and practice focusing smoothly from the background feeling, and facilitate the focusing process with her own power. Three types of processes were taken up from how to contact with her felt sense. And their characteristics were examined in relation to her features of talking and silence in focusing.

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　This paper will deal with the English phrasal verbs “come off” and “go off” from the viewpoint of the ME-FIRST orientation. It will be pointed out that “the closer someone/something is, the more controllable he/it is” metaphor is reflected in “come off” and “go off.”

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　This paper considers Japanese education after the enforcement of the guidelines, “On traditional verbal culture and the characteristics of Japanese language” in the current “Course of Study Elementary School”. 　Since its enforcement, Japanese classical education, which had been provided in junior high school, can now be started in elementary school. “Tanka” and “Haiku” are allowed to 3rd and 4th grades of elementary school. As a city with the rich traditional lore, Okazaki will be an ideal place to conduct Japanese classical education. During the blank period between the fifth grade at elementary to the third year of junior high school, it is expected to develop teaching materials to learn “Okazaki’s Haiku monument and Tanka monument”.

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　The algal growth potential （AGP） test is a representative bioassay for assessing the eutrophication of water bodies. In the AGP test, the maximum standing crop data is used for AGP. Therefore, the AGP test is relatively take a long time to complete. We propose that rapid algal bioassay using delayed fluorescence（ DF） may be useful to apply to the AGP test. In this report, we compared the maximum standing crop from biovolume as the conventional AGP test and the DF intensity per biovolume （DF/biovolume） to detect the AGP. The values of DF/biovolume were well-correlated with the conventional AGP. This indicates the potential use of DF/biovolume as the conventional AGP test. The methods will be expected to shorten the evaluation time.

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　I have investigated Yoshida shoin's view of studies. As a result, it was clarified that his sense of studies purpose was changing after the “Lecture” at Noyamagoku on August 26, 1855. 　The previous view of studies can be divided into two phases depending on the situation of Shoin. The first period is from the second year of Koka （1845） to those before the Shimoda incident in March of the first year of Ansei. A characteristic of this period is the ideological purpose in preparation for future officers and national remodeling. The second term is from the failure of the Shimoda incident to the day before the “Lecture”. Its feature is an outwardlooking purpose for “work”. 　However, in the “Lecture” mentioned above, Shoin advocates the “first thought” to aim at the “Good nature” that the person is supposed to have, as explained by Mencius. This is what he learned from “Mencius”. Also, the main cause of this shift seems to be the sense of crisis of “humanity” and “injustice” held by Shoin for the samurai class at that time. In the future, I will consider the causes of crisis awareness and the transition after the “Lecture”.

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