id	sid	tid	token	lemma	pos
cjal-3373	1	1	tax	tax	NOUN
cjal-3373	1	2	losses	loss	NOUN
cjal-3373	1	3	and	and	CCONJ
cjal-3373	1	4	excessive	excessive	ADJ
cjal-3373	1	5	risk	risk	NOUN
cjal-3373	1	6	taking	take	VERB
cjal-3373	1	7	under	under	ADP
cjal-3373	1	8	limited	limited	ADJ
cjal-3373	1	9	liability	liability	NOUN
cjal-3373	1	10	:	:	PUNCT
cjal-3373	1	11	a	a	DET
cjal-3373	1	12	case	case	NOUN
cjal-3373	1	13	study	study	NOUN
cjal-3373	1	14	of	of	ADP
cjal-3373	1	15	the	the	DET
cjal-3373	1	16	tepco	tepco	PROPN
cjal-3373	1	17	bailout	bailout	NOUN
cjal-3373	1	18	after	after	ADP
cjal-3373	1	19	the	the	DET
cjal-3373	1	20	fukushima	fukushima	PROPN
cjal-3373	1	21	nuclear	nuclear	ADJ
cjal-3373	1	22	disaster	disaster	NOUN
cjal-3373	1	23	takayuki	takayuki	PROPN
cjal-3373	1	24	nagato	nagato	ADP
cjal-3373	1	25	it	it	PRON
cjal-3373	1	26	is	be	AUX
cjal-3373	1	27	commonly	commonly	ADV
cjal-3373	1	28	accepted	accept	VERB
cjal-3373	1	29	in	in	ADP
cjal-3373	1	30	the	the	DET
cjal-3373	1	31	tax	tax	NOUN
cjal-3373	1	32	law	law	NOUN
cjal-3373	1	33	literature	literature	NOUN
cjal-3373	1	34	that	that	PRON
cjal-3373	1	35	,	,	PUNCT
cjal-3373	1	36	in	in	ADP
cjal-3373	1	37	theory	theory	NOUN
cjal-3373	1	38	,	,	PUNCT
cjal-3373	1	39	business	business	NOUN
cjal-3373	1	40	tax	tax	NOUN
cjal-3373	1	41	losses	loss	NOUN
cjal-3373	1	42	resulting	result	VERB
cjal-3373	1	43	from	from	ADP
cjal-3373	1	44	risk	risk	NOUN
cjal-3373	1	45	taking	taking	NOUN
cjal-3373	1	46	should	should	AUX
cjal-3373	1	47	be	be	AUX
cjal-3373	1	48	fully	fully	ADV
cjal-3373	1	49	refundable	refundable	ADJ
cjal-3373	1	50	to	to	ADP
cjal-3373	1	51	taxpayers	taxpayer	NOUN
cjal-3373	1	52	.	.	PUNCT
cjal-3373	2	1	further	far	ADV
cjal-3373	2	2	,	,	PUNCT
cjal-3373	2	3	when	when	SCONJ
cjal-3373	2	4	such	such	ADJ
cjal-3373	2	5	refunds	refund	NOUN
cjal-3373	2	6	are	be	AUX
cjal-3373	2	7	unrealistic	unrealistic	ADJ
cjal-3373	2	8	,	,	PUNCT
cjal-3373	2	9	tax	tax	NOUN
cjal-3373	2	10	losses	loss	NOUN
cjal-3373	2	11	should	should	AUX
cjal-3373	2	12	instead	instead	ADV
cjal-3373	2	13	be	be	AUX
cjal-3373	2	14	freely	freely	ADV
cjal-3373	2	15	transferable	transferable	ADJ
cjal-3373	2	16	or	or	CCONJ
cjal-3373	2	17	carried	carry	VERB
cjal-3373	2	18	forward	forward	ADV
cjal-3373	2	19	without	without	ADP
cjal-3373	2	20	time	time	NOUN
cjal-3373	2	21	limitations	limitation	NOUN
cjal-3373	2	22	to	to	PART
cjal-3373	2	23	achieve	achieve	VERB
cjal-3373	2	24	tax	tax	NOUN
cjal-3373	2	25	neutrality	neutrality	NOUN
cjal-3373	2	26	on	on	ADP
cjal-3373	2	27	risk	risk	NOUN
cjal-3373	2	28	taking	taking	NOUN
cjal-3373	2	29	.	.	PUNCT
cjal-3373	3	1	the	the	DET
cjal-3373	3	2	general	general	ADJ
cjal-3373	3	3	position	position	NOUN
cjal-3373	3	4	taken	take	VERB
cjal-3373	3	5	in	in	ADP
cjal-3373	3	6	the	the	DET
cjal-3373	3	7	literature	literature	NOUN
cjal-3373	3	8	assumes	assume	VERB
cjal-3373	3	9	that	that	SCONJ
cjal-3373	3	10	such	such	ADJ
cjal-3373	3	11	risk	risk	NOUN
cjal-3373	3	12	taking	taking	NOUN
cjal-3373	3	13	is	be	AUX
cjal-3373	3	14	socially	socially	ADV
cjal-3373	3	15	desirable	desirable	ADJ
cjal-3373	3	16	.	.	PUNCT
cjal-3373	4	1	however	however	ADV
cjal-3373	4	2	,	,	PUNCT
cjal-3373	4	3	that	that	DET
cjal-3373	4	4	assumption	assumption	NOUN
cjal-3373	4	5	does	do	AUX
cjal-3373	4	6	not	not	PART
cjal-3373	4	7	always	always	ADV
cjal-3373	4	8	hold	hold	VERB
cjal-3373	4	9	.	.	PUNCT
cjal-3373	5	1	for	for	ADP
cjal-3373	5	2	example	example	NOUN
cjal-3373	5	3	,	,	PUNCT
cjal-3373	5	4	the	the	DET
cjal-3373	5	5	corporate	corporate	ADJ
cjal-3373	5	6	law	law	NOUN
cjal-3373	5	7	literature	literature	NOUN
cjal-3373	5	8	clearly	clearly	ADV
cjal-3373	5	9	establishes	establish	VERB
cjal-3373	5	10	that	that	SCONJ
cjal-3373	5	11	the	the	DET
cjal-3373	5	12	rule	rule	NOUN
cjal-3373	5	13	of	of	ADP
cjal-3373	5	14	limited	limited	ADJ
cjal-3373	5	15	liability	liability	NOUN
cjal-3373	5	16	of	of	ADP
cjal-3373	5	17	shareholders	shareholder	NOUN
cjal-3373	5	18	encourages	encourage	VERB
cjal-3373	5	19	corporations	corporation	NOUN
cjal-3373	5	20	to	to	PART
cjal-3373	5	21	take	take	VERB
cjal-3373	5	22	excessive	excessive	ADJ
cjal-3373	5	23	risks	risk	NOUN
cjal-3373	5	24	that	that	PRON
cjal-3373	5	25	might	might	AUX
cjal-3373	5	26	harm	harm	VERB
cjal-3373	5	27	social	social	ADJ
cjal-3373	5	28	welfare	welfare	NOUN
cjal-3373	5	29	.	.	PUNCT
cjal-3373	6	1	accordingly	accordingly	ADV
cjal-3373	6	2	,	,	PUNCT
cjal-3373	6	3	this	this	DET
cjal-3373	6	4	study	study	NOUN
cjal-3373	6	5	theoretically	theoretically	ADV
cjal-3373	6	6	examines	examine	VERB
cjal-3373	6	7	the	the	DET
cjal-3373	6	8	relationship	relationship	NOUN
cjal-3373	6	9	between	between	ADP
cjal-3373	6	10	tax	tax	NOUN
cjal-3373	6	11	losses	loss	NOUN
cjal-3373	6	12	and	and	CCONJ
cjal-3373	6	13	limited	limited	ADJ
cjal-3373	6	14	liability	liability	NOUN
cjal-3373	6	15	.	.	PUNCT
cjal-3373	7	1	furthermore	furthermore	ADV
cjal-3373	7	2	,	,	PUNCT
cjal-3373	7	3	this	this	DET
cjal-3373	7	4	study	study	NOUN
cjal-3373	7	5	conducts	conduct	VERB
cjal-3373	7	6	a	a	DET
cjal-3373	7	7	case	case	NOUN
cjal-3373	7	8	study	study	NOUN
cjal-3373	7	9	to	to	PART
cjal-3373	7	10	empirically	empirically	ADV
cjal-3373	7	11	demonstrate	demonstrate	VERB
cjal-3373	7	12	what	what	PRON
cjal-3373	7	13	kind	kind	NOUN
cjal-3373	7	14	of	of	ADP
cjal-3373	7	15	tax	tax	NOUN
cjal-3373	7	16	problem	problem	NOUN
cjal-3373	7	17	can	can	AUX
cjal-3373	7	18	happen	happen	VERB
cjal-3373	7	19	with	with	ADP
cjal-3373	7	20	respect	respect	NOUN
cjal-3373	7	21	to	to	ADP
cjal-3373	7	22	excessive	excessive	ADJ
cjal-3373	7	23	risk	risk	NOUN
cjal-3373	7	24	taking	taking	NOUN
cjal-3373	7	25	.	.	PUNCT
cjal-3373	8	1	specifically	specifically	ADV
cjal-3373	8	2	,	,	PUNCT
cjal-3373	8	3	the	the	DET
cjal-3373	8	4	bailout	bailout	NOUN
cjal-3373	8	5	of	of	ADP
cjal-3373	8	6	tokyo	tokyo	PROPN
cjal-3373	8	7	electric	electric	PROPN
cjal-3373	8	8	power	power	PROPN
cjal-3373	8	9	company	company	NOUN
cjal-3373	8	10	holdings	holding	NOUN
cjal-3373	8	11	(	(	PUNCT
cjal-3373	8	12	tepco	tepco	PROPN
cjal-3373	8	13	)	)	PUNCT
cjal-3373	8	14	after	after	ADP
cjal-3373	8	15	the	the	DET
cjal-3373	8	16	fukushima	fukushima	PROPN
cjal-3373	8	17	dai	dai	PROPN
cjal-3373	8	18	-	-	PUNCT
cjal-3373	8	19	ichi	ichi	ADJ
cjal-3373	8	20	nuclear	nuclear	ADJ
cjal-3373	8	21	disaster	disaster	NOUN
cjal-3373	8	22	caused	cause	VERB
cjal-3373	8	23	by	by	ADP
cjal-3373	8	24	the	the	DET
cjal-3373	8	25	great	great	PROPN
cjal-3373	8	26	east	east	PROPN
cjal-3373	8	27	japan	japan	PROPN
cjal-3373	8	28	earthquake	earthquake	PROPN
cjal-3373	8	29	on	on	ADP
cjal-3373	8	30	march	march	PROPN
cjal-3373	8	31	11	11	NUM
cjal-3373	8	32	,	,	PUNCT
cjal-3373	8	33	2011	2011	NUM
cjal-3373	8	34	,	,	PUNCT
cjal-3373	8	35	provides	provide	VERB
cjal-3373	8	36	an	an	DET
cjal-3373	8	37	informative	informative	ADJ
cjal-3373	8	38	case	case	NOUN
cjal-3373	8	39	study	study	NOUN
cjal-3373	8	40	for	for	ADP
cjal-3373	8	41	a	a	DET
cjal-3373	8	42	further	further	ADJ
cjal-3373	8	43	analysis	analysis	NOUN
cjal-3373	8	44	of	of	ADP
cjal-3373	8	45	this	this	DET
cjal-3373	8	46	relationship	relationship	NOUN
cjal-3373	8	47	.	.	PUNCT
cjal-3373	9	1	tepco	tepco	PROPN
cjal-3373	9	2	ended	end	VERB
cjal-3373	9	3	up	up	ADP
cjal-3373	9	4	owing	owe	VERB
cjal-3373	9	5	over	over	ADP
cjal-3373	9	6	7.9	7.9	NUM
cjal-3373	9	7	trillion	trillion	NUM
cjal-3373	9	8	yen	yen	NOUN
cjal-3373	9	9	of	of	ADP
cjal-3373	9	10	compensation	compensation	NOUN
cjal-3373	9	11	liability	liability	NOUN
cjal-3373	9	12	for	for	ADP
cjal-3373	9	13	the	the	DET
cjal-3373	9	14	damages	damage	NOUN
cjal-3373	9	15	caused	cause	VERB
cjal-3373	9	16	by	by	ADP
cjal-3373	9	17	its	its	PRON
cjal-3373	9	18	shareholders	shareholder	NOUN
cjal-3373	9	19	’	'	PUNCT
cjal-3373	9	20	excessive	excessive	ADJ
cjal-3373	9	21	risk	risk	NOUN
cjal-3373	9	22	taking	take	VERB
cjal-3373	9	23	under	under	ADP
cjal-3373	9	24	limited	limited	ADJ
cjal-3373	9	25	liability	liability	NOUN
cjal-3373	9	26	.	.	PUNCT
cjal-3373	10	1	although	although	SCONJ
cjal-3373	10	2	tepco	tepco	PROPN
cjal-3373	10	3	’s	’s	PART
cjal-3373	10	4	lack	lack	NOUN
cjal-3373	10	5	of	of	ADP
cjal-3373	10	6	resources	resource	NOUN
cjal-3373	10	7	to	to	PART
cjal-3373	10	8	fully	fully	ADV
cjal-3373	10	9	compensate	compensate	VERB
cjal-3373	10	10	for	for	ADP
cjal-3373	10	11	the	the	DET
cjal-3373	10	12	damages	damage	NOUN
cjal-3373	10	13	was	be	AUX
cjal-3373	10	14			PROPN
cjal-3373	10	15	associate	associate	NOUN
cjal-3373	10	16	professor	professor	NOUN
cjal-3373	10	17	,	,	PUNCT
cjal-3373	10	18	faculty	faculty	NOUN
cjal-3373	10	19	of	of	ADP
cjal-3373	10	20	law	law	NOUN
cjal-3373	10	21	,	,	PUNCT
cjal-3373	10	22	gakushuin	gakushuin	PROPN
cjal-3373	10	23	university	university	NOUN
cjal-3373	10	24	.	.	PUNCT
cjal-3373	11	1	i	i	PRON
cjal-3373	11	2	am	be	AUX
cjal-3373	11	3	grateful	grateful	ADJ
cjal-3373	11	4	to	to	ADP
cjal-3373	11	5	professors	professors	PROPN
cjal-3373	11	6	thomas	thomas	PROPN
cjal-3373	11	7	brennan	brennan	PROPN
cjal-3373	11	8	,	,	PUNCT
cjal-3373	11	9	daniel	daniel	PROPN
cjal-3373	11	10	halperin	halperin	PROPN
cjal-3373	11	11	,	,	PUNCT
cjal-3373	11	12	andrew	andrew	PROPN
cjal-3373	11	13	hayashi	hayashi	PROPN
cjal-3373	11	14	,	,	PUNCT
cjal-3373	11	15	masahiro	masahiro	PROPN
cjal-3373	11	16	kozuka	kozuka	PROPN
cjal-3373	11	17	,	,	PUNCT
cjal-3373	11	18	mark	mark	PROPN
cjal-3373	11	19	ramseyer	ramseyer	PROPN
cjal-3373	11	20	,	,	PUNCT
cjal-3373	11	21	paul	paul	PROPN
cjal-3373	11	22	stephan	stephan	PROPN
cjal-3373	11	23	,	,	PUNCT
cjal-3373	11	24	xiaotong	xiaotong	PROPN
cjal-3373	11	25	wen	wen	PROPN
cjal-3373	11	26	,	,	PUNCT
cjal-3373	11	27	ethan	ethan	PROPN
cjal-3373	11	28	yale	yale	PROPN
cjal-3373	11	29	,	,	PUNCT
cjal-3373	11	30	george	george	PROPN
cjal-3373	11	31	yin	yin	PROPN
cjal-3373	11	32	,	,	PUNCT
cjal-3373	11	33	and	and	CCONJ
cjal-3373	11	34	participants	participant	NOUN
cjal-3373	11	35	at	at	ADP
cjal-3373	11	36	roundtables	roundtable	NOUN
cjal-3373	11	37	at	at	ADP
cjal-3373	11	38	harvard	harvard	PROPN
cjal-3373	11	39	and	and	CCONJ
cjal-3373	11	40	uva	uva	PROPN
cjal-3373	11	41	for	for	ADP
cjal-3373	11	42	valuable	valuable	ADJ
cjal-3373	11	43	comments	comment	NOUN
cjal-3373	11	44	.	.	PUNCT
cjal-3373	12	1	all	all	DET
cjal-3373	12	2	errors	error	NOUN
cjal-3373	12	3	are	be	AUX
cjal-3373	12	4	my	my	PRON
cjal-3373	12	5	own	own	ADJ
cjal-3373	12	6	.	.	PUNCT
cjal-3373	13	1	the	the	DET
cjal-3373	13	2	research	research	NOUN
cjal-3373	13	3	for	for	ADP
cjal-3373	13	4	this	this	DET
cjal-3373	13	5	article	article	NOUN
cjal-3373	13	6	was	be	AUX
cjal-3373	13	7	conducted	conduct	VERB
cjal-3373	13	8	while	while	SCONJ
cjal-3373	13	9	i	i	PRON
cjal-3373	13	10	was	be	AUX
cjal-3373	13	11	a	a	DET
cjal-3373	13	12	visiting	visit	VERB
cjal-3373	13	13	scholar	scholar	NOUN
cjal-3373	13	14	at	at	ADP
cjal-3373	13	15	east	east	ADJ
cjal-3373	13	16	asian	asian	ADJ
cjal-3373	13	17	legal	legal	ADJ
cjal-3373	13	18	studies	study	NOUN
cjal-3373	13	19	of	of	ADP
cjal-3373	13	20	harvard	harvard	PROPN
cjal-3373	13	21	law	law	PROPN
cjal-3373	13	22	school	school	NOUN
cjal-3373	13	23	.	.	PUNCT
cjal-3373	14	1	this	this	DET
cjal-3373	14	2	work	work	NOUN
cjal-3373	14	3	was	be	AUX
cjal-3373	14	4	supported	support	VERB
cjal-3373	14	5	by	by	ADP
cjal-3373	14	6	jsps	jsps	PROPN
cjal-3373	14	7	kakenhi	kakenhi	PROPN
cjal-3373	14	8	grant	grant	PROPN
cjal-3373	14	9	number	number	PROPN
cjal-3373	14	10	jp15k20926	jp15k20926	PROPN
cjal-3373	14	11	,	,	PUNCT
cjal-3373	14	12	jp18k12634	jp18k12634	PROPN
cjal-3373	14	13	.	.	PUNCT
cjal-3373	15	1	140	140	NUM
cjal-3373	15	2	columbia	columbia	PROPN
cjal-3373	15	3	journal	journal	PROPN
cjal-3373	15	4	of	of	ADP
cjal-3373	15	5	asian	asian	ADJ
cjal-3373	15	6	law	law	NOUN
cjal-3373	16	1	[	[	X
cjal-3373	16	2	vol	vol	NOUN
cjal-3373	16	3	.	.	PUNCT
cjal-3373	17	1	32:139	32:139	PROPN
cjal-3373	17	2	easily	easily	ADV
cjal-3373	17	3	foreseen	foresee	VERB
cjal-3373	17	4	,	,	PUNCT
cjal-3373	17	5	the	the	DET
cjal-3373	17	6	company	company	NOUN
cjal-3373	17	7	did	do	AUX
cjal-3373	17	8	not	not	PART
cjal-3373	17	9	go	go	VERB
cjal-3373	17	10	into	into	ADP
cjal-3373	17	11	bankruptcy	bankruptcy	NOUN
cjal-3373	17	12	.	.	PUNCT
cjal-3373	18	1	instead	instead	ADV
cjal-3373	18	2	,	,	PUNCT
cjal-3373	18	3	the	the	DET
cjal-3373	18	4	government	government	NOUN
cjal-3373	18	5	rescued	rescue	VERB
cjal-3373	18	6	it	it	PRON
cjal-3373	18	7	without	without	ADP
cjal-3373	18	8	wiping	wipe	VERB
cjal-3373	18	9	out	out	ADP
cjal-3373	18	10	its	its	PRON
cjal-3373	18	11	existing	exist	VERB
cjal-3373	18	12	shareholders	shareholder	NOUN
cjal-3373	18	13	.	.	PUNCT
cjal-3373	19	1	the	the	DET
cjal-3373	19	2	problem	problem	NOUN
cjal-3373	19	3	does	do	AUX
cjal-3373	19	4	not	not	PART
cjal-3373	19	5	end	end	VERB
cjal-3373	19	6	there	there	ADV
cjal-3373	19	7	because	because	SCONJ
cjal-3373	19	8	the	the	DET
cjal-3373	19	9	tepco	tepco	PROPN
cjal-3373	19	10	bailout	bailout	NOUN
cjal-3373	19	11	created	create	VERB
cjal-3373	19	12	a	a	DET
cjal-3373	19	13	tax	tax	NOUN
cjal-3373	19	14	problem	problem	NOUN
cjal-3373	19	15	.	.	PUNCT
cjal-3373	20	1	this	this	DET
cjal-3373	20	2	study	study	NOUN
cjal-3373	20	3	questions	question	VERB
cjal-3373	20	4	the	the	DET
cjal-3373	20	5	appropriateness	appropriateness	NOUN
cjal-3373	20	6	of	of	ADP
cjal-3373	20	7	allowing	allow	VERB
cjal-3373	20	8	tepco	tepco	PROPN
cjal-3373	20	9	to	to	PART
cjal-3373	20	10	deduct	deduct	VERB
cjal-3373	20	11	its	its	PRON
cjal-3373	20	12	tax	tax	NOUN
cjal-3373	20	13	losses	loss	NOUN
cjal-3373	20	14	.	.	PUNCT
cjal-3373	21	1	this	this	PRON
cjal-3373	21	2	is	be	AUX
cjal-3373	21	3	because	because	SCONJ
cjal-3373	21	4	tepco	tepco	PROPN
cjal-3373	21	5	can	can	AUX
cjal-3373	21	6	circumvent	circumvent	VERB
cjal-3373	21	7	the	the	DET
cjal-3373	21	8	strict	strict	ADJ
cjal-3373	21	9	time	time	NOUN
cjal-3373	21	10	limitation	limitation	NOUN
cjal-3373	21	11	of	of	ADP
cjal-3373	21	12	the	the	DET
cjal-3373	21	13	tax	tax	NOUN
cjal-3373	21	14	loss	loss	NOUN
cjal-3373	21	15	carryforward	carryforward	ADJ
cjal-3373	21	16	period	period	NOUN
cjal-3373	21	17	owing	owe	VERB
cjal-3373	21	18	to	to	ADP
cjal-3373	21	19	the	the	DET
cjal-3373	21	20	peculiar	peculiar	ADJ
cjal-3373	21	21	legal	legal	ADJ
cjal-3373	21	22	structure	structure	NOUN
cjal-3373	21	23	of	of	ADP
cjal-3373	21	24	its	its	PRON
cjal-3373	21	25	bailout	bailout	NOUN
cjal-3373	21	26	scheme	scheme	NOUN
cjal-3373	21	27	.	.	PUNCT
cjal-3373	22	1	in	in	ADP
cjal-3373	22	2	other	other	ADJ
cjal-3373	22	3	words	word	NOUN
cjal-3373	22	4	,	,	PUNCT
cjal-3373	22	5	tepco	tepco	PROPN
cjal-3373	22	6	’s	’s	PART
cjal-3373	22	7	existing	exist	VERB
cjal-3373	22	8	shareholders	shareholder	NOUN
cjal-3373	22	9	,	,	PUNCT
cjal-3373	22	10	who	who	PRON
cjal-3373	22	11	are	be	AUX
cjal-3373	22	12	assumed	assume	VERB
cjal-3373	22	13	to	to	PART
cjal-3373	22	14	have	have	AUX
cjal-3373	22	15	taken	take	VERB
cjal-3373	22	16	excessive	excessive	ADJ
cjal-3373	22	17	risk	risk	NOUN
cjal-3373	22	18	can	can	AUX
cjal-3373	22	19	enjoy	enjoy	VERB
cjal-3373	22	20	tax	tax	NOUN
cjal-3373	22	21	windfall	windfall	NOUN
cjal-3373	22	22	that	that	PRON
cjal-3373	22	23	other	other	ADJ
cjal-3373	22	24	corporations	corporation	NOUN
cjal-3373	22	25	’	'	PUNCT
cjal-3373	22	26	shareholders	shareholder	NOUN
cjal-3373	22	27	can	can	AUX
cjal-3373	22	28	not	not	PART
cjal-3373	22	29	.	.	PUNCT
cjal-3373	23	1	this	this	DET
cjal-3373	23	2	study	study	NOUN
cjal-3373	23	3	considers	consider	VERB
cjal-3373	23	4	possible	possible	ADJ
cjal-3373	23	5	,	,	PUNCT
cjal-3373	23	6	although	although	SCONJ
cjal-3373	23	7	imperfect	imperfect	ADJ
cjal-3373	23	8	,	,	PUNCT
cjal-3373	23	9	legislative	legislative	ADJ
cjal-3373	23	10	solutions	solution	NOUN
cjal-3373	23	11	to	to	ADP
cjal-3373	23	12	the	the	DET
cjal-3373	23	13	problem	problem	NOUN
cjal-3373	23	14	.	.	PUNCT
cjal-3373	24	1	ⅰ.	ⅰ.	NOUN
cjal-3373	24	2	introduction	introduction	NOUN
cjal-3373	24	3	.......................................................................	.......................................................................	PUNCT
cjal-3373	24	4	141	141	NUM
cjal-3373	24	5	ⅱ.	ⅱ.	ADJ
cjal-3373	24	6	theories	theory	NOUN
cjal-3373	24	7	of	of	ADP
cjal-3373	24	8	tax	tax	NOUN
cjal-3373	24	9	losses	loss	NOUN
cjal-3373	24	10	and	and	CCONJ
cjal-3373	24	11	limited	limited	ADJ
cjal-3373	24	12	liability	liability	NOUN
cjal-3373	24	13	................	................	PUNCT
cjal-3373	24	14	142	142	NUM
cjal-3373	24	15	a.	a.	NOUN
cjal-3373	24	16	tax	tax	NOUN
cjal-3373	24	17	losses	loss	NOUN
cjal-3373	24	18	....................................................................	....................................................................	PUNCT
cjal-3373	24	19	142	142	NUM
cjal-3373	24	20	b.	b.	PROPN
cjal-3373	24	21	limited	limited	ADJ
cjal-3373	24	22	liability	liability	NOUN
cjal-3373	24	23	..........................................................	..........................................................	PUNCT
cjal-3373	24	24	146	146	NUM
cjal-3373	24	25	c.	c.	NOUN
cjal-3373	24	26	an	an	DET
cjal-3373	24	27	integrated	integrated	ADJ
cjal-3373	24	28	analysis	analysis	NOUN
cjal-3373	24	29	..............................................	..............................................	PUNCT
cjal-3373	24	30	148	148	NUM
cjal-3373	24	31	ⅲ.	ⅲ.	NUM
cjal-3373	24	32	case	case	NOUN
cjal-3373	24	33	study	study	NOUN
cjal-3373	24	34	:	:	PUNCT
cjal-3373	24	35	the	the	DET
cjal-3373	24	36	tepco	tepco	PROPN
cjal-3373	24	37	bailout	bailout	PROPN
cjal-3373	24	38	....................................	....................................	PUNCT
cjal-3373	25	1	151	151	NUM
cjal-3373	25	2	a.	a.	NOUN
cjal-3373	25	3	the	the	DET
cjal-3373	25	4	tepco	tepco	PROPN
cjal-3373	25	5	bailout	bailout	PROPN
cjal-3373	25	6	scheme	scheme	NOUN
cjal-3373	25	7	.......................................	.......................................	PUNCT
cjal-3373	25	8	151	151	NUM
cjal-3373	25	9	1	1	NUM
cjal-3373	25	10	.	.	PUNCT
cjal-3373	25	11	act	act	VERB
cjal-3373	25	12	on	on	ADP
cjal-3373	25	13	compensation	compensation	NOUN
cjal-3373	25	14	for	for	ADP
cjal-3373	25	15	nuclear	nuclear	ADJ
cjal-3373	25	16	damage	damage	NOUN
cjal-3373	25	17	.................	.................	PUNCT
cjal-3373	26	1	152	152	NUM
cjal-3373	26	2	2	2	NUM
cjal-3373	26	3	.	.	PUNCT
cjal-3373	26	4	nuclear	nuclear	ADJ
cjal-3373	26	5	damage	damage	NOUN
cjal-3373	26	6	compensation	compensation	NOUN
cjal-3373	26	7	facilitation	facilitation	NOUN
cjal-3373	26	8	corporation	corporation	PROPN
cjal-3373	26	9	act	act	PROPN
cjal-3373	26	10	..	..	PUNCT
cjal-3373	26	11	…	…	PUNCT
cjal-3373	26	12	…	…	PUNCT
cjal-3373	26	13	…	…	PUNCT
cjal-3373	26	14	…	…	PUNCT
cjal-3373	26	15	…	…	PUNCT
cjal-3373	26	16	…	…	PUNCT
cjal-3373	26	17	…	…	PUNCT
cjal-3373	26	18	…	…	PUNCT
cjal-3373	26	19	…	…	PUNCT
cjal-3373	26	20	…	…	PUNCT
cjal-3373	26	21	…	…	PUNCT
cjal-3373	26	22	…	…	PUNCT
cjal-3373	26	23	…	…	PUNCT
cjal-3373	26	24	…	…	PUNCT
cjal-3373	26	25	…	…	PUNCT
cjal-3373	26	26	…	…	PUNCT
cjal-3373	26	27	…	…	PUNCT
cjal-3373	26	28	…	…	PUNCT
cjal-3373	26	29	…	…	PUNCT
cjal-3373	26	30	…	…	PUNCT
cjal-3373	26	31	…	…	PUNCT
cjal-3373	26	32	...	...	PUNCT
cjal-3373	26	33	154	154	NUM
cjal-3373	26	34	3	3	NUM
cjal-3373	26	35	.	.	PUNCT
cjal-3373	26	36	nationalization	nationalization	NOUN
cjal-3373	26	37	of	of	ADP
cjal-3373	26	38	tepco	tepco	PROPN
cjal-3373	26	39	..........................................	..........................................	PUNCT
cjal-3373	27	1	160	160	NUM
cjal-3373	27	2	4	4	NUM
cjal-3373	27	3	.	.	PUNCT
cjal-3373	27	4	changes	change	NOUN
cjal-3373	27	5	in	in	ADP
cjal-3373	27	6	tepco	tepco	PROPN
cjal-3373	27	7	’s	’s	PART
cjal-3373	27	8	profits	profit	NOUN
cjal-3373	27	9	and	and	CCONJ
cjal-3373	27	10	losses	loss	NOUN
cjal-3373	27	11	under	under	ADP
cjal-3373	27	12	the	the	DET
cjal-3373	27	13	ndcfca	ndcfca	ADJ
cjal-3373	27	14	scheme	scheme	NOUN
cjal-3373	27	15	...............................................................	...............................................................	PUNCT
cjal-3373	27	16	161	161	NUM
cjal-3373	27	17	b.	b.	PROPN
cjal-3373	27	18	tax	tax	NOUN
cjal-3373	27	19	treatment	treatment	NOUN
cjal-3373	27	20	under	under	ADP
cjal-3373	27	21	the	the	DET
cjal-3373	27	22	scheme	scheme	NOUN
cjal-3373	27	23	.............................	.............................	PUNCT
cjal-3373	27	24	162	162	NUM
cjal-3373	27	25	1	1	NUM
cjal-3373	27	26	.	.	PUNCT
cjal-3373	28	1	changes	change	NOUN
cjal-3373	28	2	in	in	ADP
cjal-3373	28	3	tepco	tepco	PROPN
cjal-3373	28	4	’s	’s	PART
cjal-3373	28	5	before	before	ADP
cjal-3373	28	6	-	-	PUNCT
cjal-3373	28	7	tax	tax	NOUN
cjal-3373	28	8	profits	profit	NOUN
cjal-3373	28	9	and	and	CCONJ
cjal-3373	28	10	losses	loss	NOUN
cjal-3373	28	11	and	and	CCONJ
cjal-3373	28	12	its	its	PRON
cjal-3373	28	13	tax	tax	NOUN
cjal-3373	28	14	due	due	ADJ
cjal-3373	28	15	..............................................................................	..............................................................................	PROPN
cjal-3373	28	16	162	162	NUM
cjal-3373	28	17	2	2	NUM
cjal-3373	28	18	.	.	PUNCT
cjal-3373	29	1	a	a	DET
cjal-3373	29	2	problem	problem	NOUN
cjal-3373	29	3	with	with	ADP
cjal-3373	29	4	the	the	DET
cjal-3373	29	5	tax	tax	NOUN
cjal-3373	29	6	treatment	treatment	NOUN
cjal-3373	29	7	...............................	...............................	PUNCT
cjal-3373	29	8	164	164	NUM
cjal-3373	29	9	3	3	NUM
cjal-3373	29	10	.	.	PUNCT
cjal-3373	29	11	conditions	condition	NOUN
cjal-3373	29	12	for	for	ADP
cjal-3373	29	13	tax	tax	NOUN
cjal-3373	29	14	benefits	benefit	NOUN
cjal-3373	29	15	.........................................	.........................................	PUNCT
cjal-3373	29	16	166	166	NUM
cjal-3373	29	17	c.	c.	NOUN
cjal-3373	29	18	possible	possible	ADJ
cjal-3373	29	19	solutions	solution	NOUN
cjal-3373	29	20	and	and	CCONJ
cjal-3373	29	21	their	their	PRON
cjal-3373	29	22	limits	limit	NOUN
cjal-3373	29	23	..........................	..........................	PUNCT
cjal-3373	30	1	168	168	NUM
cjal-3373	30	2	1	1	NUM
cjal-3373	30	3	.	.	PUNCT
cjal-3373	31	1	a	a	DET
cjal-3373	31	2	possible	possible	ADJ
cjal-3373	31	3	solution	solution	NOUN
cjal-3373	31	4	with	with	ADP
cjal-3373	31	5	retroactive	retroactive	ADJ
cjal-3373	31	6	effects	effect	NOUN
cjal-3373	31	7	................	................	PUNCT
cjal-3373	32	1	168	168	NUM
cjal-3373	32	2	2	2	NUM
cjal-3373	32	3	.	.	PUNCT
cjal-3373	33	1	a	a	DET
cjal-3373	33	2	possible	possible	ADJ
cjal-3373	33	3	solution	solution	NOUN
cjal-3373	33	4	without	without	ADP
cjal-3373	33	5	retroactive	retroactive	ADJ
cjal-3373	33	6	effects	effect	NOUN
cjal-3373	33	7	...........	...........	PUNCT
cjal-3373	33	8	171	171	NUM
cjal-3373	33	9	ⅳ.	ⅳ.	NOUN
cjal-3373	33	10	conclusion	conclusion	NOUN
cjal-3373	33	11	.......................................................................	.......................................................................	PUNCT
cjal-3373	33	12	172	172	NUM
cjal-3373	33	13	2019	2019	NUM
cjal-3373	33	14	]	]	PUNCT
cjal-3373	33	15	tax	tax	NOUN
cjal-3373	33	16	losses	loss	NOUN
cjal-3373	33	17	and	and	CCONJ
cjal-3373	33	18	excessive	excessive	ADJ
cjal-3373	33	19	risk	risk	NOUN
cjal-3373	33	20	taking	take	VERB
cjal-3373	33	21	141	141	NUM
cjal-3373	33	22	appendix	appendix	NOUN
cjal-3373	33	23	..................................................................................	..................................................................................	PUNCT
cjal-3373	33	24	174	174	NUM
cjal-3373	33	25	ⅰ.	ⅰ.	PUNCT
cjal-3373	33	26	introduction	introduction	NOUN
cjal-3373	33	27	it	it	PRON
cjal-3373	33	28	is	be	AUX
cjal-3373	33	29	commonly	commonly	ADV
cjal-3373	33	30	accepted	accept	VERB
cjal-3373	33	31	in	in	ADP
cjal-3373	33	32	the	the	DET
cjal-3373	33	33	tax	tax	NOUN
cjal-3373	33	34	law	law	NOUN
cjal-3373	33	35	literature	literature	NOUN
cjal-3373	33	36	that	that	PRON
cjal-3373	33	37	,	,	PUNCT
cjal-3373	33	38	in	in	ADP
cjal-3373	33	39	theory	theory	NOUN
cjal-3373	33	40	,	,	PUNCT
cjal-3373	33	41	business	business	NOUN
cjal-3373	33	42	tax	tax	NOUN
cjal-3373	33	43	losses	loss	NOUN
cjal-3373	33	44	resulting	result	VERB
cjal-3373	33	45	from	from	ADP
cjal-3373	33	46	risk	risk	NOUN
cjal-3373	33	47	taking	taking	NOUN
cjal-3373	33	48	should	should	AUX
cjal-3373	33	49	be	be	AUX
cjal-3373	33	50	fully	fully	ADV
cjal-3373	33	51	refundable	refundable	ADJ
cjal-3373	33	52	to	to	ADP
cjal-3373	33	53	taxpayers	taxpayer	NOUN
cjal-3373	33	54	.	.	PUNCT
cjal-3373	34	1	further	far	ADV
cjal-3373	34	2	,	,	PUNCT
cjal-3373	34	3	when	when	SCONJ
cjal-3373	34	4	such	such	ADJ
cjal-3373	34	5	refunds	refund	NOUN
cjal-3373	34	6	are	be	AUX
cjal-3373	34	7	unrealistic	unrealistic	ADJ
cjal-3373	34	8	,	,	PUNCT
cjal-3373	34	9	tax	tax	NOUN
cjal-3373	34	10	losses	loss	NOUN
cjal-3373	34	11	should	should	AUX
cjal-3373	34	12	instead	instead	ADV
cjal-3373	34	13	be	be	AUX
cjal-3373	34	14	freely	freely	ADV
cjal-3373	34	15	transferable	transferable	ADJ
cjal-3373	34	16	or	or	CCONJ
cjal-3373	34	17	carried	carry	VERB
cjal-3373	34	18	forward	forward	ADV
cjal-3373	34	19	without	without	ADP
cjal-3373	34	20	time	time	NOUN
cjal-3373	34	21	limitations	limitation	NOUN
cjal-3373	34	22	to	to	PART
cjal-3373	34	23	achieve	achieve	VERB
cjal-3373	34	24	tax	tax	NOUN
cjal-3373	34	25	neutrality	neutrality	NOUN
cjal-3373	34	26	on	on	ADP
cjal-3373	34	27	risk	risk	NOUN
cjal-3373	34	28	taking	taking	NOUN
cjal-3373	34	29	.	.	PUNCT
cjal-3373	35	1	the	the	DET
cjal-3373	35	2	general	general	ADJ
cjal-3373	35	3	position	position	NOUN
cjal-3373	35	4	taken	take	VERB
cjal-3373	35	5	in	in	ADP
cjal-3373	35	6	the	the	DET
cjal-3373	35	7	literature	literature	NOUN
cjal-3373	35	8	explicitly	explicitly	ADV
cjal-3373	35	9	or	or	CCONJ
cjal-3373	35	10	implicitly	implicitly	ADV
cjal-3373	35	11	assumes	assume	VERB
cjal-3373	35	12	that	that	SCONJ
cjal-3373	35	13	such	such	ADJ
cjal-3373	35	14	risk	risk	NOUN
cjal-3373	35	15	taking	taking	NOUN
cjal-3373	35	16	is	be	AUX
cjal-3373	35	17	socially	socially	ADV
cjal-3373	35	18	desirable	desirable	ADJ
cjal-3373	35	19	.	.	PUNCT
cjal-3373	36	1	however	however	ADV
cjal-3373	36	2	,	,	PUNCT
cjal-3373	36	3	that	that	DET
cjal-3373	36	4	assumption	assumption	NOUN
cjal-3373	36	5	does	do	AUX
cjal-3373	36	6	not	not	PART
cjal-3373	36	7	always	always	ADV
cjal-3373	36	8	hold	hold	VERB
cjal-3373	36	9	.	.	PUNCT
cjal-3373	37	1	for	for	ADP
cjal-3373	37	2	example	example	NOUN
cjal-3373	37	3	,	,	PUNCT
cjal-3373	37	4	the	the	DET
cjal-3373	37	5	corporate	corporate	ADJ
cjal-3373	37	6	law	law	NOUN
cjal-3373	37	7	literature	literature	NOUN
cjal-3373	37	8	clearly	clearly	ADV
cjal-3373	37	9	establishes	establish	VERB
cjal-3373	37	10	that	that	SCONJ
cjal-3373	37	11	the	the	DET
cjal-3373	37	12	rule	rule	NOUN
cjal-3373	37	13	of	of	ADP
cjal-3373	37	14	limited	limited	ADJ
cjal-3373	37	15	liability	liability	NOUN
cjal-3373	37	16	of	of	ADP
cjal-3373	37	17	shareholders	shareholder	NOUN
cjal-3373	37	18	encourages	encourage	VERB
cjal-3373	37	19	corporations	corporation	NOUN
cjal-3373	37	20	to	to	PART
cjal-3373	37	21	take	take	VERB
cjal-3373	37	22	excessive	excessive	ADJ
cjal-3373	37	23	risks	risk	NOUN
cjal-3373	37	24	that	that	PRON
cjal-3373	37	25	might	might	AUX
cjal-3373	37	26	harm	harm	VERB
cjal-3373	37	27	social	social	ADJ
cjal-3373	37	28	welfare	welfare	NOUN
cjal-3373	37	29	.	.	PUNCT
cjal-3373	38	1	accordingly	accordingly	ADV
cjal-3373	38	2	,	,	PUNCT
cjal-3373	38	3	this	this	DET
cjal-3373	38	4	study	study	NOUN
cjal-3373	38	5	theoretically	theoretically	ADV
cjal-3373	38	6	examines	examine	VERB
cjal-3373	38	7	the	the	DET
cjal-3373	38	8	relationship	relationship	NOUN
cjal-3373	38	9	between	between	ADP
cjal-3373	38	10	tax	tax	NOUN
cjal-3373	38	11	losses	loss	NOUN
cjal-3373	38	12	and	and	CCONJ
cjal-3373	38	13	limited	limited	ADJ
cjal-3373	38	14	liability	liability	NOUN
cjal-3373	38	15	.	.	PUNCT
cjal-3373	39	1	furthermore	furthermore	ADV
cjal-3373	39	2	,	,	PUNCT
cjal-3373	39	3	this	this	DET
cjal-3373	39	4	study	study	NOUN
cjal-3373	39	5	conducts	conduct	VERB
cjal-3373	39	6	a	a	DET
cjal-3373	39	7	case	case	NOUN
cjal-3373	39	8	study	study	NOUN
cjal-3373	39	9	to	to	PART
cjal-3373	39	10	empirically	empirically	ADV
cjal-3373	39	11	demonstrate	demonstrate	VERB
cjal-3373	39	12	what	what	PRON
cjal-3373	39	13	kind	kind	NOUN
cjal-3373	39	14	of	of	ADP
cjal-3373	39	15	tax	tax	NOUN
cjal-3373	39	16	problem	problem	NOUN
cjal-3373	39	17	can	can	AUX
cjal-3373	39	18	happen	happen	VERB
cjal-3373	39	19	with	with	ADP
cjal-3373	39	20	respect	respect	NOUN
cjal-3373	39	21	to	to	ADP
cjal-3373	39	22	excessive	excessive	ADJ
cjal-3373	39	23	risk	risk	NOUN
cjal-3373	39	24	taking	taking	NOUN
cjal-3373	39	25	.	.	PUNCT
cjal-3373	40	1	specifically	specifically	ADV
cjal-3373	40	2	,	,	PUNCT
cjal-3373	40	3	the	the	DET
cjal-3373	40	4	bailout	bailout	NOUN
cjal-3373	40	5	of	of	ADP
cjal-3373	40	6	tokyo	tokyo	PROPN
cjal-3373	40	7	electric	electric	PROPN
cjal-3373	40	8	power	power	PROPN
cjal-3373	40	9	company	company	NOUN
cjal-3373	40	10	holdings	holding	NOUN
cjal-3373	40	11	(	(	PUNCT
cjal-3373	40	12	tepco	tepco	PROPN
cjal-3373	40	13	)	)	PUNCT
cjal-3373	40	14	after	after	ADP
cjal-3373	40	15	the	the	DET
cjal-3373	40	16	fukushima	fukushima	PROPN
cjal-3373	40	17	dai	dai	PROPN
cjal-3373	40	18	-	-	PUNCT
cjal-3373	40	19	ichi	ichi	ADJ
cjal-3373	40	20	nuclear	nuclear	ADJ
cjal-3373	40	21	disaster	disaster	NOUN
cjal-3373	40	22	caused	cause	VERB
cjal-3373	40	23	by	by	ADP
cjal-3373	40	24	the	the	DET
cjal-3373	40	25	great	great	PROPN
cjal-3373	40	26	east	east	PROPN
cjal-3373	40	27	japan	japan	PROPN
cjal-3373	40	28	earthquake	earthquake	PROPN
cjal-3373	40	29	on	on	ADP
cjal-3373	40	30	march	march	PROPN
cjal-3373	40	31	11	11	NUM
cjal-3373	40	32	,	,	PUNCT
cjal-3373	40	33	2011	2011	NUM
cjal-3373	40	34	,	,	PUNCT
cjal-3373	40	35	provides	provide	VERB
cjal-3373	40	36	an	an	DET
cjal-3373	40	37	informative	informative	ADJ
cjal-3373	40	38	case	case	NOUN
cjal-3373	40	39	study	study	NOUN
cjal-3373	40	40	for	for	ADP
cjal-3373	40	41	a	a	DET
cjal-3373	40	42	further	further	ADJ
cjal-3373	40	43	analysis	analysis	NOUN
cjal-3373	40	44	of	of	ADP
cjal-3373	40	45	this	this	DET
cjal-3373	40	46	relationship	relationship	NOUN
cjal-3373	40	47	.	.	PUNCT
cjal-3373	41	1	tepco	tepco	PROPN
cjal-3373	41	2	ended	end	VERB
cjal-3373	41	3	up	up	ADP
cjal-3373	41	4	owing	owe	VERB
cjal-3373	41	5	over	over	ADP
cjal-3373	41	6	7.9	7.9	NUM
cjal-3373	41	7	trillion	trillion	NUM
cjal-3373	41	8	yen	yen	NOUN
cjal-3373	41	9	of	of	ADP
cjal-3373	41	10	compensation	compensation	NOUN
cjal-3373	41	11	liability	liability	NOUN
cjal-3373	41	12	for	for	ADP
cjal-3373	41	13	the	the	DET
cjal-3373	41	14	damages	damage	NOUN
cjal-3373	41	15	caused	cause	VERB
cjal-3373	41	16	by	by	ADP
cjal-3373	41	17	its	its	PRON
cjal-3373	41	18	shareholders	shareholder	NOUN
cjal-3373	41	19	’	'	PUNCT
cjal-3373	41	20	excessive	excessive	ADJ
cjal-3373	41	21	risk	risk	NOUN
cjal-3373	41	22	taking	take	VERB
cjal-3373	41	23	under	under	ADP
cjal-3373	41	24	limited	limited	ADJ
cjal-3373	41	25	liability	liability	NOUN
cjal-3373	41	26	.	.	PUNCT
cjal-3373	42	1	although	although	SCONJ
cjal-3373	42	2	tepco	tepco	PROPN
cjal-3373	42	3	’s	’s	PART
cjal-3373	42	4	lack	lack	NOUN
cjal-3373	42	5	of	of	ADP
cjal-3373	42	6	resources	resource	NOUN
cjal-3373	42	7	to	to	PART
cjal-3373	42	8	fully	fully	ADV
cjal-3373	42	9	compensate	compensate	VERB
cjal-3373	42	10	for	for	SCONJ
cjal-3373	42	11	the	the	DET
cjal-3373	42	12	damages	damage	NOUN
cjal-3373	42	13	was	be	AUX
cjal-3373	42	14	easily	easily	ADV
cjal-3373	42	15	foreseen	foresee	VERB
cjal-3373	42	16	,	,	PUNCT
cjal-3373	42	17	the	the	DET
cjal-3373	42	18	company	company	NOUN
cjal-3373	42	19	did	do	AUX
cjal-3373	42	20	not	not	PART
cjal-3373	42	21	go	go	VERB
cjal-3373	42	22	into	into	ADP
cjal-3373	42	23	bankruptcy	bankruptcy	NOUN
cjal-3373	42	24	.	.	PUNCT
cjal-3373	43	1	instead	instead	ADV
cjal-3373	43	2	,	,	PUNCT
cjal-3373	43	3	the	the	DET
cjal-3373	43	4	government	government	NOUN
cjal-3373	43	5	rescued	rescue	VERB
cjal-3373	43	6	it	it	PRON
cjal-3373	43	7	without	without	ADP
cjal-3373	43	8	wiping	wipe	VERB
cjal-3373	43	9	out	out	ADP
cjal-3373	43	10	its	its	PRON
cjal-3373	43	11	existing	exist	VERB
cjal-3373	43	12	shareholders	shareholder	NOUN
cjal-3373	43	13	,	,	PUNCT
cjal-3373	43	14	which	which	PRON
cjal-3373	43	15	was	be	AUX
cjal-3373	43	16	harshly	harshly	ADV
cjal-3373	43	17	criticized	criticize	VERB
cjal-3373	43	18	by	by	ADP
cjal-3373	43	19	corporate	corporate	ADJ
cjal-3373	43	20	law	law	NOUN
cjal-3373	43	21	scholars.1	scholars.1	PROPN
cjal-3373	43	22	the	the	DET
cjal-3373	43	23	problem	problem	NOUN
cjal-3373	43	24	does	do	AUX
cjal-3373	43	25	not	not	PART
cjal-3373	43	26	end	end	VERB
cjal-3373	43	27	there	there	ADV
cjal-3373	43	28	because	because	SCONJ
cjal-3373	43	29	the	the	DET
cjal-3373	43	30	tepco	tepco	PROPN
cjal-3373	43	31	bailout	bailout	NOUN
cjal-3373	43	32	created	create	VERB
cjal-3373	43	33	a	a	DET
cjal-3373	43	34	tax	tax	NOUN
cjal-3373	43	35	problem	problem	NOUN
cjal-3373	43	36	.	.	PUNCT
cjal-3373	44	1	in	in	ADP
cjal-3373	44	2	contrast	contrast	NOUN
cjal-3373	44	3	to	to	ADP
cjal-3373	44	4	voluntary	voluntary	ADJ
cjal-3373	44	5	creditors	creditor	NOUN
cjal-3373	44	6	,	,	PUNCT
cjal-3373	44	7	involuntary	involuntary	ADJ
cjal-3373	44	8	creditors	creditor	NOUN
cjal-3373	44	9	,	,	PUNCT
cjal-3373	44	10	including	include	VERB
cjal-3373	44	11	the	the	DET
cjal-3373	44	12	victims	victim	NOUN
cjal-3373	44	13	of	of	ADP
cjal-3373	44	14	a	a	DET
cjal-3373	44	15	mass	mass	NOUN
cjal-3373	44	16	tort	tort	NOUN
cjal-3373	44	17	,	,	PUNCT
cjal-3373	44	18	such	such	ADJ
cjal-3373	44	19	as	as	ADP
cjal-3373	44	20	a	a	DET
cjal-3373	44	21	nuclear	nuclear	ADJ
cjal-3373	44	22	disaster	disaster	NOUN
cjal-3373	44	23	,	,	PUNCT
cjal-3373	44	24	can	can	AUX
cjal-3373	44	25	not	not	PART
cjal-3373	44	26	defend	defend	VERB
cjal-3373	44	27	themselves	themselves	PRON
cjal-3373	44	28	ex	ex	NOUN
cjal-3373	44	29	-	-	NOUN
cjal-3373	44	30	ante	ante	NOUN
cjal-3373	44	31	via	via	ADP
cjal-3373	44	32	a	a	DET
cjal-3373	44	33	contract	contract	NOUN
cjal-3373	44	34	from	from	ADP
cjal-3373	44	35	shareholders	shareholder	NOUN
cjal-3373	44	36	’	'	PUNCT
cjal-3373	44	37	excessive	excessive	ADJ
cjal-3373	44	38	risk	risk	NOUN
cjal-3373	44	39	taking	take	VERB
cjal-3373	44	40	conducted	conduct	VERB
cjal-3373	44	41	under	under	ADP
cjal-3373	44	42	the	the	DET
cjal-3373	44	43	rule	rule	NOUN
cjal-3373	44	44	of	of	ADP
cjal-3373	44	45	1	1	NUM
cjal-3373	44	46	see	see	NOUN
cjal-3373	44	47	infra	infra	NOUN
cjal-3373	44	48	note	note	VERB
cjal-3373	44	49	95	95	NUM
cjal-3373	44	50	and	and	CCONJ
cjal-3373	44	51	accompanying	accompany	VERB
cjal-3373	44	52	text	text	NOUN
cjal-3373	44	53	.	.	PUNCT
cjal-3373	45	1	142	142	NUM
cjal-3373	45	2	columbia	columbia	PROPN
cjal-3373	45	3	journal	journal	PROPN
cjal-3373	45	4	of	of	ADP
cjal-3373	45	5	asian	asian	ADJ
cjal-3373	45	6	law	law	NOUN
cjal-3373	46	1	[	[	X
cjal-3373	46	2	vol	vol	NOUN
cjal-3373	46	3	.	.	PUNCT
cjal-3373	47	1	32:139	32:139	PROPN
cjal-3373	47	2	limited	limited	ADJ
cjal-3373	47	3	liability	liability	NOUN
cjal-3373	47	4	.	.	PUNCT
cjal-3373	48	1	this	this	DET
cjal-3373	48	2	study	study	NOUN
cjal-3373	48	3	therefore	therefore	ADV
cjal-3373	48	4	questions	question	VERB
cjal-3373	48	5	the	the	DET
cjal-3373	48	6	appropriateness	appropriateness	NOUN
cjal-3373	48	7	of	of	ADP
cjal-3373	48	8	allowing	allow	VERB
cjal-3373	48	9	tepco	tepco	PROPN
cjal-3373	48	10	to	to	PART
cjal-3373	48	11	deduct	deduct	VERB
cjal-3373	48	12	its	its	PRON
cjal-3373	48	13	tax	tax	NOUN
cjal-3373	48	14	losses	loss	NOUN
cjal-3373	48	15	.	.	PUNCT
cjal-3373	49	1	this	this	PRON
cjal-3373	49	2	is	be	AUX
cjal-3373	49	3	because	because	SCONJ
cjal-3373	49	4	tepco	tepco	PROPN
cjal-3373	49	5	can	can	AUX
cjal-3373	49	6	circumvent	circumvent	VERB
cjal-3373	49	7	the	the	DET
cjal-3373	49	8	strict	strict	ADJ
cjal-3373	49	9	time	time	NOUN
cjal-3373	49	10	limitation	limitation	NOUN
cjal-3373	49	11	of	of	ADP
cjal-3373	49	12	the	the	DET
cjal-3373	49	13	tax	tax	NOUN
cjal-3373	49	14	loss	loss	NOUN
cjal-3373	49	15	carryforward	carryforward	ADJ
cjal-3373	49	16	period	period	NOUN
cjal-3373	49	17	owing	owe	VERB
cjal-3373	49	18	to	to	ADP
cjal-3373	49	19	the	the	DET
cjal-3373	49	20	peculiar	peculiar	ADJ
cjal-3373	49	21	legal	legal	ADJ
cjal-3373	49	22	structure	structure	NOUN
cjal-3373	49	23	of	of	ADP
cjal-3373	49	24	its	its	PRON
cjal-3373	49	25	bailout	bailout	NOUN
cjal-3373	49	26	scheme	scheme	NOUN
cjal-3373	49	27	.	.	PUNCT
cjal-3373	50	1	in	in	ADP
cjal-3373	50	2	other	other	ADJ
cjal-3373	50	3	words	word	NOUN
cjal-3373	50	4	,	,	PUNCT
cjal-3373	50	5	tepco	tepco	PROPN
cjal-3373	50	6	’s	’s	PART
cjal-3373	50	7	existing	exist	VERB
cjal-3373	50	8	shareholders	shareholder	NOUN
cjal-3373	50	9	,	,	PUNCT
cjal-3373	50	10	who	who	PRON
cjal-3373	50	11	are	be	AUX
cjal-3373	50	12	assumed	assume	VERB
cjal-3373	50	13	to	to	PART
cjal-3373	50	14	have	have	AUX
cjal-3373	50	15	taken	take	VERB
cjal-3373	50	16	excessive	excessive	ADJ
cjal-3373	50	17	risk	risk	NOUN
cjal-3373	50	18	can	can	AUX
cjal-3373	50	19	enjoy	enjoy	VERB
cjal-3373	50	20	tax	tax	NOUN
cjal-3373	50	21	windfall	windfall	NOUN
cjal-3373	50	22	that	that	PRON
cjal-3373	50	23	other	other	ADJ
cjal-3373	50	24	corporations	corporation	NOUN
cjal-3373	50	25	’	'	PUNCT
cjal-3373	50	26	shareholders	shareholder	NOUN
cjal-3373	50	27	can	can	AUX
cjal-3373	50	28	not	not	PART
cjal-3373	50	29	.	.	PUNCT
cjal-3373	51	1	this	this	DET
cjal-3373	51	2	study	study	NOUN
cjal-3373	51	3	considers	consider	VERB
cjal-3373	51	4	possible	possible	ADJ
cjal-3373	51	5	,	,	PUNCT
cjal-3373	51	6	although	although	SCONJ
cjal-3373	51	7	imperfect	imperfect	ADJ
cjal-3373	51	8	,	,	PUNCT
cjal-3373	51	9	legislative	legislative	ADJ
cjal-3373	51	10	solutions	solution	NOUN
cjal-3373	51	11	to	to	ADP
cjal-3373	51	12	the	the	DET
cjal-3373	51	13	problem	problem	NOUN
cjal-3373	51	14	.	.	PUNCT
cjal-3373	52	1	the	the	DET
cjal-3373	52	2	remainder	remainder	NOUN
cjal-3373	52	3	of	of	ADP
cjal-3373	52	4	this	this	DET
cjal-3373	52	5	paper	paper	NOUN
cjal-3373	52	6	proceeds	proceed	NOUN
cjal-3373	52	7	as	as	SCONJ
cjal-3373	52	8	follows	follow	VERB
cjal-3373	52	9	.	.	PUNCT
cjal-3373	53	1	part	part	PROPN
cjal-3373	53	2	ii	ii	PROPN
cjal-3373	53	3	provides	provide	VERB
cjal-3373	53	4	an	an	DET
cjal-3373	53	5	overview	overview	NOUN
cjal-3373	53	6	of	of	ADP
cjal-3373	53	7	the	the	DET
cjal-3373	53	8	theories	theory	NOUN
cjal-3373	53	9	of	of	ADP
cjal-3373	53	10	tax	tax	NOUN
cjal-3373	53	11	losses	loss	NOUN
cjal-3373	53	12	and	and	CCONJ
cjal-3373	53	13	limited	limited	ADJ
cjal-3373	53	14	liability	liability	NOUN
cjal-3373	53	15	in	in	ADP
cjal-3373	53	16	the	the	DET
cjal-3373	53	17	tax	tax	NOUN
cjal-3373	53	18	law	law	NOUN
cjal-3373	53	19	and	and	CCONJ
cjal-3373	53	20	corporate	corporate	ADJ
cjal-3373	53	21	law	law	NOUN
cjal-3373	53	22	literatures	literature	NOUN
cjal-3373	53	23	,	,	PUNCT
cjal-3373	53	24	respectively	respectively	ADV
cjal-3373	53	25	.	.	PUNCT
cjal-3373	54	1	part	part	PROPN
cjal-3373	54	2	ii	ii	PROPN
cjal-3373	54	3	also	also	ADV
cjal-3373	54	4	proposes	propose	VERB
cjal-3373	54	5	that	that	SCONJ
cjal-3373	54	6	the	the	DET
cjal-3373	54	7	government	government	NOUN
cjal-3373	54	8	stop	stop	VERB
cjal-3373	54	9	acting	act	VERB
cjal-3373	54	10	as	as	ADP
cjal-3373	54	11	a	a	DET
cjal-3373	54	12	silent	silent	ADJ
cjal-3373	54	13	partner	partner	NOUN
cjal-3373	54	14	in	in	ADP
cjal-3373	54	15	taxpayers	taxpayer	NOUN
cjal-3373	54	16	’	'	PUNCT
cjal-3373	54	17	investments	investment	NOUN
cjal-3373	54	18	when	when	SCONJ
cjal-3373	54	19	the	the	DET
cjal-3373	54	20	investments	investment	NOUN
cjal-3373	54	21	are	be	AUX
cjal-3373	54	22	socially	socially	ADV
cjal-3373	54	23	undesirable	undesirable	ADJ
cjal-3373	54	24	.	.	PUNCT
cjal-3373	55	1	part	part	NOUN
cjal-3373	55	2	iii	iii	NUM
cjal-3373	55	3	conducts	conduct	NOUN
cjal-3373	55	4	a	a	DET
cjal-3373	55	5	case	case	NOUN
cjal-3373	55	6	study	study	NOUN
cjal-3373	55	7	on	on	ADP
cjal-3373	55	8	the	the	DET
cjal-3373	55	9	tepco	tepco	PROPN
cjal-3373	55	10	bailout	bailout	NOUN
cjal-3373	55	11	to	to	PART
cjal-3373	55	12	examine	examine	VERB
cjal-3373	55	13	the	the	DET
cjal-3373	55	14	treatment	treatment	NOUN
cjal-3373	55	15	of	of	ADP
cjal-3373	55	16	tax	tax	NOUN
cjal-3373	55	17	losses	loss	NOUN
cjal-3373	55	18	,	,	PUNCT
cjal-3373	55	19	and	and	CCONJ
cjal-3373	55	20	part	part	NOUN
cjal-3373	55	21	iv	iv	NUM
cjal-3373	55	22	concludes	conclude	VERB
cjal-3373	55	23	.	.	PUNCT
cjal-3373	56	1	ⅱ.	ⅱ.	ADJ
cjal-3373	56	2	theories	theory	NOUN
cjal-3373	56	3	of	of	ADP
cjal-3373	56	4	tax	tax	NOUN
cjal-3373	56	5	losses	loss	NOUN
cjal-3373	56	6	and	and	CCONJ
cjal-3373	56	7	limited	limited	ADJ
cjal-3373	56	8	liability	liability	NOUN
cjal-3373	56	9	a.	a.	NOUN
cjal-3373	56	10	tax	tax	NOUN
cjal-3373	56	11	losses	loss	NOUN
cjal-3373	56	12	the	the	DET
cjal-3373	56	13	tax	tax	NOUN
cjal-3373	56	14	law	law	NOUN
cjal-3373	56	15	literature	literature	NOUN
cjal-3373	56	16	commonly	commonly	ADV
cjal-3373	56	17	accepts	accept	VERB
cjal-3373	56	18	that	that	SCONJ
cjal-3373	56	19	achieving	achieve	VERB
cjal-3373	56	20	tax	tax	NOUN
cjal-3373	56	21	neutrality	neutrality	NOUN
cjal-3373	56	22	on	on	ADP
cjal-3373	56	23	risk	risk	NOUN
cjal-3373	56	24	taking	taking	NOUN
cjal-3373	56	25	is	be	AUX
cjal-3373	56	26	important	important	ADJ
cjal-3373	56	27	for	for	ADP
cjal-3373	56	28	the	the	DET
cjal-3373	56	29	efficient	efficient	ADJ
cjal-3373	56	30	allocation	allocation	NOUN
cjal-3373	56	31	of	of	ADP
cjal-3373	56	32	production	production	NOUN
cjal-3373	56	33	factors2	factors2	NOUN
cjal-3373	56	34	or	or	CCONJ
cjal-3373	56	35	individual	individual	ADJ
cjal-3373	56	36	welfare.3	welfare.3	PROPN
cjal-3373	56	37	to	to	PART
cjal-3373	56	38	achieve	achieve	VERB
cjal-3373	56	39	this	this	DET
cjal-3373	56	40	goal	goal	NOUN
cjal-3373	56	41	,	,	PUNCT
cjal-3373	56	42	profits	profit	NOUN
cjal-3373	56	43	and	and	CCONJ
cjal-3373	56	44	losses	loss	NOUN
cjal-3373	56	45	must	must	AUX
cjal-3373	56	46	be	be	AUX
cjal-3373	56	47	treated	treat	VERB
cjal-3373	56	48	symmetrically	symmetrically	ADV
cjal-3373	56	49	for	for	ADP
cjal-3373	56	50	tax	tax	NOUN
cjal-3373	56	51	purposes	purpose	NOUN
cjal-3373	56	52	,	,	PUNCT
cjal-3373	56	53	and	and	CCONJ
cjal-3373	56	54	the	the	DET
cjal-3373	56	55	tax	tax	NOUN
cjal-3373	56	56	rate	rate	NOUN
cjal-3373	56	57	should	should	AUX
cjal-3373	56	58	be	be	AUX
cjal-3373	56	59	proportional4	proportional4	ADV
cjal-3373	56	60	such	such	ADJ
cjal-3373	56	61	that	that	SCONJ
cjal-3373	56	62	the	the	DET
cjal-3373	56	63	government	government	NOUN
cjal-3373	56	64	2	2	NUM
cjal-3373	56	65	see	see	VERB
cjal-3373	56	66	mark	mark	PROPN
cjal-3373	56	67	campisano	campisano	PROPN
cjal-3373	56	68	&	&	CCONJ
cjal-3373	56	69	roberta	roberta	PROPN
cjal-3373	56	70	romano	romano	PROPN
cjal-3373	56	71	,	,	PUNCT
cjal-3373	56	72	recouping	recoup	VERB
cjal-3373	56	73	losses	loss	NOUN
cjal-3373	56	74	:	:	PUNCT
cjal-3373	56	75	the	the	DET
cjal-3373	56	76	case	case	NOUN
cjal-3373	56	77	for	for	ADP
cjal-3373	56	78	full	full	ADJ
cjal-3373	56	79	loss	loss	NOUN
cjal-3373	56	80	offsets	offset	NOUN
cjal-3373	56	81	,	,	PUNCT
cjal-3373	56	82	76	76	NUM
cjal-3373	56	83	nw	nw	X
cjal-3373	56	84	.	.	PUNCT
cjal-3373	56	85	u.	u.	PROPN
cjal-3373	56	86	l.	l.	PROPN
cjal-3373	56	87	rev	rev	PROPN
cjal-3373	56	88	.	.	PROPN
cjal-3373	56	89	709	709	NUM
cjal-3373	56	90	,	,	PUNCT
cjal-3373	56	91	729	729	NUM
cjal-3373	56	92	(	(	PUNCT
cjal-3373	56	93	1981	1981	NUM
cjal-3373	56	94	)	)	PUNCT
cjal-3373	56	95	.	.	PUNCT
cjal-3373	57	1	3	3	NUM
cjal-3373	57	2	see	see	VERB
cjal-3373	57	3	joseph	joseph	PROPN
cjal-3373	57	4	bankman	bankman	PROPN
cjal-3373	57	5	&	&	CCONJ
cjal-3373	57	6	thomas	thomas	PROPN
cjal-3373	57	7	griffith	griffith	PROPN
cjal-3373	57	8	,	,	PUNCT
cjal-3373	57	9	is	be	AUX
cjal-3373	57	10	the	the	DET
cjal-3373	57	11	debate	debate	NOUN
cjal-3373	57	12	between	between	ADP
cjal-3373	57	13	an	an	DET
cjal-3373	57	14	income	income	NOUN
cjal-3373	57	15	tax	tax	NOUN
cjal-3373	57	16	and	and	CCONJ
cjal-3373	57	17	a	a	DET
cjal-3373	57	18	consumption	consumption	NOUN
cjal-3373	57	19	tax	tax	NOUN
cjal-3373	57	20	a	a	DET
cjal-3373	57	21	debate	debate	NOUN
cjal-3373	57	22	about	about	ADP
cjal-3373	57	23	risk	risk	NOUN
cjal-3373	57	24	?	?	PUNCT
cjal-3373	58	1	does	do	AUX
cjal-3373	58	2	it	it	PRON
cjal-3373	58	3	matter	matter	VERB
cjal-3373	58	4	?	?	PUNCT
cjal-3373	58	5	,	,	PUNCT
cjal-3373	58	6	47	47	NUM
cjal-3373	58	7	tax	tax	NOUN
cjal-3373	58	8	l.	l.	PROPN
cjal-3373	58	9	rev	rev	PROPN
cjal-3373	58	10	.	.	PROPN
cjal-3373	58	11	377	377	NUM
cjal-3373	58	12	,	,	PUNCT
cjal-3373	58	13	402–03	402–03	NUM
cjal-3373	58	14	(	(	PUNCT
cjal-3373	58	15	1992	1992	NUM
cjal-3373	58	16	)	)	PUNCT
cjal-3373	58	17	.	.	PUNCT
cjal-3373	59	1	4	4	NUM
cjal-3373	59	2	see	see	VERB
cjal-3373	59	3	evsey	evsey	PROPN
cjal-3373	59	4	d.	d.	PROPN
cjal-3373	59	5	domar	domar	PROPN
cjal-3373	59	6	&	&	CCONJ
cjal-3373	59	7	richard	richard	PROPN
cjal-3373	59	8	a.	a.	PROPN
cjal-3373	59	9	musgrave	musgrave	PROPN
cjal-3373	59	10	,	,	PUNCT
cjal-3373	59	11	proportional	proportional	ADJ
cjal-3373	59	12	income	income	NOUN
cjal-3373	59	13	taxation	taxation	NOUN
cjal-3373	59	14	and	and	CCONJ
cjal-3373	59	15	risk	risk	NOUN
cjal-3373	59	16	-	-	PUNCT
cjal-3373	59	17	taking	taking	NOUN
cjal-3373	59	18	,	,	PUNCT
cjal-3373	59	19	58	58	NUM
cjal-3373	59	20	q.	q.	PROPN
cjal-3373	59	21	j.	j.	PROPN
cjal-3373	59	22	econ	econ	PROPN
cjal-3373	59	23	.	.	PUNCT
cjal-3373	60	1	388	388	NUM
cjal-3373	60	2	(	(	PUNCT
cjal-3373	60	3	1944	1944	NUM
cjal-3373	60	4	)	)	PUNCT
cjal-3373	60	5	(	(	PUNCT
cjal-3373	60	6	arguing	argue	VERB
cjal-3373	60	7	that	that	SCONJ
cjal-3373	60	8	profits	profit	NOUN
cjal-3373	60	9	and	and	CCONJ
cjal-3373	60	10	losses	loss	NOUN
cjal-3373	60	11	must	must	AUX
cjal-3373	60	12	be	be	AUX
cjal-3373	60	13	treated	treat	VERB
cjal-3373	60	14	symmetrically	symmetrically	ADV
cjal-3373	60	15	for	for	ADP
cjal-3373	60	16	tax	tax	NOUN
cjal-3373	60	17	purposes	purpose	NOUN
cjal-3373	60	18	,	,	PUNCT
cjal-3373	60	19	and	and	CCONJ
cjal-3373	60	20	the	the	DET
cjal-3373	60	21	tax	tax	NOUN
cjal-3373	60	22	rate	rate	NOUN
cjal-3373	60	23	should	should	AUX
cjal-3373	60	24	be	be	AUX
cjal-3373	60	25	proportional	proportional	ADJ
cjal-3373	60	26	to	to	PART
cjal-3373	60	27	achieve	achieve	VERB
cjal-3373	60	28	neutrality	neutrality	NOUN
cjal-3373	60	29	on	on	ADP
cjal-3373	60	30	risk	risk	NOUN
cjal-3373	60	31	taking	taking	NOUN
cjal-3373	60	32	)	)	PUNCT
cjal-3373	60	33	;	;	PUNCT
cjal-3373	60	34	louis	louis	PROPN
cjal-3373	60	35	kaplow	kaplow	PROPN
cjal-3373	60	36	,	,	PUNCT
cjal-3373	60	37	taxation	taxation	NOUN
cjal-3373	60	38	and	and	CCONJ
cjal-3373	60	39	risk	risk	NOUN
cjal-3373	60	40	taking	taking	NOUN
cjal-3373	60	41	:	:	PUNCT
cjal-3373	60	42	a	a	DET
cjal-3373	60	43	general	general	ADJ
cjal-3373	60	44	equilibrium	equilibrium	NOUN
cjal-3373	60	45	perspective	perspective	NOUN
cjal-3373	60	46	,	,	PUNCT
cjal-3373	60	47	47	47	NUM
cjal-3373	60	48	nat’l	nat’l	NOUN
cjal-3373	60	49	tax	tax	NOUN
cjal-3373	60	50	j.	j.	PROPN
cjal-3373	60	51	789	789	NUM
cjal-3373	60	52	(	(	PUNCT
cjal-3373	60	53	1994	1994	NUM
cjal-3373	60	54	)	)	PUNCT
cjal-3373	60	55	(	(	PUNCT
cjal-3373	60	56	expanding	expand	VERB
cjal-3373	60	57	the	the	DET
cjal-3373	60	58	domar	domar	PROPN
cjal-3373	60	59	and	and	CCONJ
cjal-3373	60	60	musgrave	musgrave	PROPN
cjal-3373	60	61	model	model	NOUN
cjal-3373	60	62	into	into	ADP
cjal-3373	60	63	a	a	DET
cjal-3373	60	64	general	general	ADJ
cjal-3373	60	65	equilibrium	equilibrium	NOUN
cjal-3373	60	66	model	model	NOUN
cjal-3373	60	67	by	by	ADP
cjal-3373	60	68	introducing	introduce	VERB
cjal-3373	60	69	the	the	DET
cjal-3373	60	70	government	government	NOUN
cjal-3373	60	71	’s	’s	PART
cjal-3373	60	72	portfolio	portfolio	NOUN
cjal-3373	60	73	management	management	NOUN
cjal-3373	60	74	behavior	behavior	NOUN
cjal-3373	60	75	)	)	PUNCT
cjal-3373	60	76	;	;	PUNCT
cjal-3373	60	77	david	david	PROPN
cjal-3373	60	78	a.	a.	PROPN
cjal-3373	60	79	weisbach	weisbach	PROPN
cjal-3373	60	80	,	,	PUNCT
cjal-3373	60	81	the	the	DET
cjal-3373	60	82	(	(	PUNCT
cjal-3373	60	83	non	non	ADJ
cjal-3373	60	84	)	)	PUNCT
cjal-3373	60	85	taxation	taxation	NOUN
cjal-3373	60	86	of	of	ADP
cjal-3373	60	87	risk	risk	NOUN
cjal-3373	60	88	,	,	PUNCT
cjal-3373	60	89	58	58	NUM
cjal-3373	60	90	tax	tax	NOUN
cjal-3373	60	91	l.	l.	PROPN
cjal-3373	60	92	rev	rev	PROPN
cjal-3373	60	93	.	.	PROPN
cjal-3373	60	94	1	1	NUM
cjal-3373	60	95	(	(	PUNCT
cjal-3373	60	96	2004	2004	NUM
cjal-3373	60	97	)	)	PUNCT
cjal-3373	60	98	(	(	PUNCT
cjal-3373	60	99	using	use	VERB
cjal-3373	60	100	the	the	DET
cjal-3373	60	101	assumptions	assumption	NOUN
cjal-3373	60	102	about	about	ADP
cjal-3373	60	103	symmetric	symmetric	ADJ
cjal-3373	60	104	tax	tax	NOUN
cjal-3373	60	105	treatment	treatment	NOUN
cjal-3373	60	106	of	of	ADP
cjal-3373	60	107	profits	profit	NOUN
cjal-3373	60	108	and	and	CCONJ
cjal-3373	60	109	losses	loss	NOUN
cjal-3373	60	110	to	to	PART
cjal-3373	60	111	inform	inform	VERB
cjal-3373	60	112	the	the	DET
cjal-3373	60	113	debate	debate	NOUN
cjal-3373	60	114	on	on	ADP
cjal-3373	60	115	income	income	NOUN
cjal-3373	60	116	tax	tax	NOUN
cjal-3373	60	117	versus	versus	ADP
cjal-3373	60	118	consumption	consumption	NOUN
cjal-3373	60	119	tax	tax	NOUN
cjal-3373	60	120	)	)	PUNCT
cjal-3373	60	121	.	.	PUNCT
cjal-3373	61	1	2019	2019	NUM
cjal-3373	61	2	]	]	PUNCT
cjal-3373	61	3	tax	tax	NOUN
cjal-3373	61	4	losses	loss	NOUN
cjal-3373	61	5	and	and	CCONJ
cjal-3373	61	6	excessive	excessive	ADJ
cjal-3373	61	7	risk	risk	NOUN
cjal-3373	61	8	taking	take	VERB
cjal-3373	61	9	143	143	NUM
cjal-3373	61	10	imposes	impose	VERB
cjal-3373	61	11	taxes	taxis	NOUN
cjal-3373	61	12	on	on	ADP
cjal-3373	61	13	both	both	DET
cjal-3373	61	14	profits	profit	NOUN
cjal-3373	61	15	and	and	CCONJ
cjal-3373	61	16	losses	loss	NOUN
cjal-3373	61	17	at	at	ADP
cjal-3373	61	18	a	a	DET
cjal-3373	61	19	single	single	ADJ
cjal-3373	61	20	rate.5	rate.5	NOUN
cjal-3373	61	21	in	in	ADP
cjal-3373	61	22	other	other	ADJ
cjal-3373	61	23	words	word	NOUN
cjal-3373	61	24	,	,	PUNCT
cjal-3373	61	25	the	the	DET
cjal-3373	61	26	government	government	NOUN
cjal-3373	61	27	pays	pay	VERB
cjal-3373	61	28	a	a	DET
cjal-3373	61	29	tax	tax	NOUN
cjal-3373	61	30	refund	refund	NOUN
cjal-3373	61	31	to	to	ADP
cjal-3373	61	32	a	a	DET
cjal-3373	61	33	taxpayer	taxpayer	NOUN
cjal-3373	61	34	when	when	SCONJ
cjal-3373	61	35	her	her	PRON
cjal-3373	61	36	risk	risk	NOUN
cjal-3373	61	37	taking	take	VERB
cjal-3373	61	38	results	result	NOUN
cjal-3373	61	39	in	in	ADP
cjal-3373	61	40	failure	failure	NOUN
cjal-3373	61	41	,	,	PUNCT
cjal-3373	61	42	and	and	CCONJ
cjal-3373	61	43	it	it	PRON
cjal-3373	61	44	collects	collect	VERB
cjal-3373	61	45	a	a	DET
cjal-3373	61	46	tax	tax	NOUN
cjal-3373	61	47	from	from	ADP
cjal-3373	61	48	her	she	PRON
cjal-3373	61	49	at	at	ADP
cjal-3373	61	50	the	the	DET
cjal-3373	61	51	same	same	ADJ
cjal-3373	61	52	rate	rate	NOUN
cjal-3373	61	53	when	when	SCONJ
cjal-3373	61	54	her	her	PRON
cjal-3373	61	55	risk	risk	NOUN
cjal-3373	61	56	taking	take	VERB
cjal-3373	61	57	is	be	AUX
cjal-3373	61	58	successful	successful	ADJ
cjal-3373	61	59	.	.	PUNCT
cjal-3373	62	1	the	the	DET
cjal-3373	62	2	following	follow	VERB
cjal-3373	62	3	is	be	AUX
cjal-3373	62	4	a	a	DET
cjal-3373	62	5	simple	simple	ADJ
cjal-3373	62	6	numerical	numerical	ADJ
cjal-3373	62	7	example	example	NOUN
cjal-3373	62	8	.	.	PUNCT
cjal-3373	63	1	investor	investor	NOUN
cjal-3373	63	2	is	be	AUX
cjal-3373	63	3	assumed	assume	VERB
cjal-3373	63	4	to	to	PART
cjal-3373	63	5	be	be	AUX
cjal-3373	63	6	rational	rational	ADJ
cjal-3373	63	7	,	,	PUNCT
cjal-3373	63	8	and	and	CCONJ
cjal-3373	63	9	she	she	PRON
cjal-3373	63	10	makes	make	VERB
cjal-3373	63	11	an	an	DET
cjal-3373	63	12	investment	investment	NOUN
cjal-3373	63	13	decision	decision	NOUN
cjal-3373	63	14	based	base	VERB
cjal-3373	63	15	on	on	ADP
cjal-3373	63	16	whether	whether	SCONJ
cjal-3373	63	17	the	the	DET
cjal-3373	63	18	expected	expect	VERB
cjal-3373	63	19	after	after	ADP
cjal-3373	63	20	-	-	PUNCT
cjal-3373	63	21	tax	tax	NOUN
cjal-3373	63	22	return	return	NOUN
cjal-3373	63	23	of	of	ADP
cjal-3373	63	24	a	a	DET
cjal-3373	63	25	given	give	VERB
cjal-3373	63	26	investment	investment	NOUN
cjal-3373	63	27	project	project	NOUN
cjal-3373	63	28	is	be	AUX
cjal-3373	63	29	more	more	ADV
cjal-3373	63	30	profitable	profitable	ADJ
cjal-3373	63	31	for	for	ADP
cjal-3373	63	32	her	she	PRON
cjal-3373	63	33	than	than	SCONJ
cjal-3373	63	34	her	her	PRON
cjal-3373	63	35	alternative	alternative	ADJ
cjal-3373	63	36	investment	investment	NOUN
cjal-3373	63	37	is	be	AUX
cjal-3373	63	38	.	.	PUNCT
cjal-3373	64	1	in	in	ADP
cjal-3373	64	2	scenario	scenario	NOUN
cjal-3373	64	3	1	1	NUM
cjal-3373	64	4	,	,	PUNCT
cjal-3373	64	5	investor	investor	NOUN
cjal-3373	64	6	considers	consider	VERB
cjal-3373	64	7	a	a	DET
cjal-3373	64	8	risky	risky	ADJ
cjal-3373	64	9	project	project	NOUN
cjal-3373	64	10	a	a	PRON
cjal-3373	64	11	with	with	ADP
cjal-3373	64	12	a	a	DET
cjal-3373	64	13	50	50	NUM
cjal-3373	64	14	%	%	NOUN
cjal-3373	64	15	chance	chance	NOUN
cjal-3373	64	16	of	of	ADP
cjal-3373	64	17	returning	return	VERB
cjal-3373	64	18	150	150	NUM
cjal-3373	64	19	%	%	NOUN
cjal-3373	64	20	and	and	CCONJ
cjal-3373	64	21	a	a	DET
cjal-3373	64	22	50	50	NUM
cjal-3373	64	23	%	%	NOUN
cjal-3373	64	24	chance	chance	NOUN
cjal-3373	64	25	of	of	ADP
cjal-3373	64	26	losing	lose	VERB
cjal-3373	64	27	100	100	NUM
cjal-3373	64	28	%	%	NOUN
cjal-3373	64	29	and	and	CCONJ
cjal-3373	64	30	a	a	DET
cjal-3373	64	31	risk	risk	NOUN
cjal-3373	64	32	-	-	PUNCT
cjal-3373	64	33	free	free	ADJ
cjal-3373	64	34	asset	asset	NOUN
cjal-3373	64	35	b	b	NOUN
cjal-3373	64	36	with	with	ADP
cjal-3373	64	37	a	a	DET
cjal-3373	64	38	rate	rate	NOUN
cjal-3373	64	39	of	of	ADP
cjal-3373	64	40	return	return	NOUN
cjal-3373	64	41	of	of	ADP
cjal-3373	64	42	0	0	NUM
cjal-3373	64	43	%	%	NOUN
cjal-3373	64	44	.	.	PUNCT
cjal-3373	65	1	there	there	PRON
cjal-3373	65	2	is	be	VERB
cjal-3373	65	3	no	no	DET
cjal-3373	65	4	tax	tax	NOUN
cjal-3373	65	5	.	.	PUNCT
cjal-3373	66	1	if	if	SCONJ
cjal-3373	66	2	investor	investor	NOUN
cjal-3373	66	3	invests	invest	VERB
cjal-3373	66	4	100	100	NUM
cjal-3373	66	5	in	in	ADP
cjal-3373	66	6	project	project	NOUN
cjal-3373	66	7	a	a	PRON
cjal-3373	66	8	and	and	CCONJ
cjal-3373	66	9	100	100	NUM
cjal-3373	66	10	in	in	ADP
cjal-3373	66	11	asset	asset	PROPN
cjal-3373	66	12	b	b	PROPN
cjal-3373	66	13	,	,	PUNCT
cjal-3373	66	14	her	she	PRON
cjal-3373	66	15	expected	expect	VERB
cjal-3373	66	16	return	return	NOUN
cjal-3373	66	17	for	for	ADP
cjal-3373	66	18	project	project	NOUN
cjal-3373	66	19	a	a	PRON
cjal-3373	66	20	is	be	AUX
cjal-3373	66	21	25,6	25,6	NUM
cjal-3373	66	22	which	which	PRON
cjal-3373	66	23	is	be	AUX
cjal-3373	66	24	more	more	ADJ
cjal-3373	66	25	than	than	ADP
cjal-3373	66	26	that	that	PRON
cjal-3373	66	27	for	for	ADP
cjal-3373	66	28	asset	asset	NOUN
cjal-3373	66	29	b.	b.	PROPN
cjal-3373	66	30	accordingly	accordingly	ADV
cjal-3373	66	31	,	,	PUNCT
cjal-3373	66	32	investing	invest	VERB
cjal-3373	66	33	in	in	ADP
cjal-3373	66	34	project	project	NOUN
cjal-3373	66	35	a	a	PRON
cjal-3373	66	36	is	be	AUX
cjal-3373	66	37	desirable	desirable	ADJ
cjal-3373	66	38	for	for	ADP
cjal-3373	66	39	both	both	DET
cjal-3373	66	40	investor	investor	NOUN
cjal-3373	66	41	and	and	CCONJ
cjal-3373	66	42	the	the	DET
cjal-3373	66	43	society	society	NOUN
cjal-3373	66	44	in	in	ADP
cjal-3373	66	45	the	the	DET
cjal-3373	66	46	absence	absence	NOUN
cjal-3373	66	47	of	of	ADP
cjal-3373	66	48	tax	tax	NOUN
cjal-3373	66	49	.	.	PUNCT
cjal-3373	67	1	investor	investor	NOUN
cjal-3373	67	2	may	may	AUX
cjal-3373	67	3	not	not	PART
cjal-3373	67	4	take	take	VERB
cjal-3373	67	5	this	this	DET
cjal-3373	67	6	risk	risk	NOUN
cjal-3373	67	7	,	,	PUNCT
cjal-3373	67	8	however	however	ADV
cjal-3373	67	9	,	,	PUNCT
cjal-3373	67	10	when	when	SCONJ
cjal-3373	67	11	profits	profit	NOUN
cjal-3373	67	12	and	and	CCONJ
cjal-3373	67	13	losses	loss	NOUN
cjal-3373	67	14	are	be	AUX
cjal-3373	67	15	not	not	PART
cjal-3373	67	16	treated	treat	VERB
cjal-3373	67	17	symmetrically	symmetrically	ADV
cjal-3373	67	18	for	for	ADP
cjal-3373	67	19	tax	tax	NOUN
cjal-3373	67	20	purposes	purpose	NOUN
cjal-3373	67	21	,	,	PUNCT
cjal-3373	67	22	as	as	ADP
cjal-3373	67	23	scenario	scenario	NOUN
cjal-3373	67	24	2	2	NUM
cjal-3373	67	25	shows	show	NOUN
cjal-3373	67	26	.	.	PUNCT
cjal-3373	68	1	scenario	scenario	NOUN
cjal-3373	68	2	2	2	NUM
cjal-3373	68	3	is	be	AUX
cjal-3373	68	4	the	the	DET
cjal-3373	68	5	same	same	ADJ
cjal-3373	68	6	as	as	ADP
cjal-3373	68	7	in	in	ADP
cjal-3373	68	8	scenario	scenario	NOUN
cjal-3373	68	9	1	1	NUM
cjal-3373	68	10	except	except	SCONJ
cjal-3373	68	11	that	that	DET
cjal-3373	68	12	income	income	NOUN
cjal-3373	68	13	is	be	AUX
cjal-3373	68	14	taxed	tax	VERB
cjal-3373	68	15	at	at	ADP
cjal-3373	68	16	the	the	DET
cjal-3373	68	17	rate	rate	NOUN
cjal-3373	68	18	of	of	ADP
cjal-3373	68	19	40	40	NUM
cjal-3373	68	20	%	%	NOUN
cjal-3373	68	21	with	with	ADP
cjal-3373	68	22	no	no	DET
cjal-3373	68	23	tax	tax	NOUN
cjal-3373	68	24	refund	refund	NOUN
cjal-3373	68	25	if	if	SCONJ
cjal-3373	68	26	investor	investor	NOUN
cjal-3373	68	27	has	have	VERB
cjal-3373	68	28	net	net	ADJ
cjal-3373	68	29	losses	loss	NOUN
cjal-3373	68	30	.	.	PUNCT
cjal-3373	69	1	in	in	ADP
cjal-3373	69	2	scenario	scenario	NOUN
cjal-3373	69	3	2	2	NUM
cjal-3373	69	4	,	,	PUNCT
cjal-3373	69	5	project	project	VERB
cjal-3373	69	6	a	a	DET
cjal-3373	69	7	’s	’s	ADV
cjal-3373	69	8	expected	expect	VERB
cjal-3373	69	9	after	after	ADP
cjal-3373	69	10	-	-	PUNCT
cjal-3373	69	11	tax	tax	NOUN
cjal-3373	69	12	return	return	NOUN
cjal-3373	69	13	is	be	AUX
cjal-3373	69	14	-5	-5	ADJ
cjal-3373	69	15	.	.	PUNCT
cjal-3373	69	16	7	7	NUM
cjal-3373	69	17	thus	thus	ADV
cjal-3373	69	18	,	,	PUNCT
cjal-3373	69	19	investor	investor	NOUN
cjal-3373	69	20	does	do	AUX
cjal-3373	69	21	not	not	PART
cjal-3373	69	22	choose	choose	VERB
cjal-3373	69	23	to	to	PART
cjal-3373	69	24	invest	invest	VERB
cjal-3373	69	25	in	in	ADP
cjal-3373	69	26	project	project	NOUN
cjal-3373	69	27	a.	a.	NOUN
cjal-3373	69	28	clearly	clearly	ADV
cjal-3373	69	29	,	,	PUNCT
cjal-3373	69	30	the	the	DET
cjal-3373	69	31	incentive	incentive	NOUN
cjal-3373	69	32	effect	effect	NOUN
cjal-3373	69	33	of	of	ADP
cjal-3373	69	34	the	the	DET
cjal-3373	69	35	asymmetrical	asymmetrical	ADJ
cjal-3373	69	36	tax	tax	NOUN
cjal-3373	69	37	treatment	treatment	NOUN
cjal-3373	69	38	discourages	discourage	VERB
cjal-3373	69	39	socially	socially	ADV
cjal-3373	69	40	desirable	desirable	ADJ
cjal-3373	69	41	risk	risk	NOUN
cjal-3373	69	42	taking	taking	NOUN
cjal-3373	69	43	.	.	PUNCT
cjal-3373	70	1	this	this	DET
cjal-3373	70	2	incentive	incentive	ADJ
cjal-3373	70	3	effect	effect	NOUN
cjal-3373	70	4	can	can	AUX
cjal-3373	70	5	be	be	AUX
cjal-3373	70	6	eliminated	eliminate	VERB
cjal-3373	70	7	,	,	PUNCT
cjal-3373	70	8	however	however	ADV
cjal-3373	70	9	,	,	PUNCT
cjal-3373	70	10	if	if	SCONJ
cjal-3373	70	11	the	the	DET
cjal-3373	70	12	government	government	NOUN
cjal-3373	70	13	provides	provide	VERB
cjal-3373	70	14	a	a	DET
cjal-3373	70	15	tax	tax	NOUN
cjal-3373	70	16	refund	refund	NOUN
cjal-3373	70	17	to	to	ADP
cjal-3373	70	18	the	the	DET
cjal-3373	70	19	investor	investor	NOUN
cjal-3373	70	20	,	,	PUNCT
cjal-3373	70	21	as	as	SCONJ
cjal-3373	70	22	in	in	ADP
cjal-3373	70	23	scenario	scenario	NOUN
cjal-3373	70	24	3	3	NUM
cjal-3373	70	25	.	.	PUNCT
cjal-3373	70	26	scenario	scenario	NOUN
cjal-3373	70	27	3	3	NUM
cjal-3373	70	28	is	be	AUX
cjal-3373	70	29	the	the	DET
cjal-3373	70	30	same	same	ADJ
cjal-3373	70	31	as	as	ADP
cjal-3373	70	32	scenario	scenario	NOUN
cjal-3373	70	33	2	2	NUM
cjal-3373	70	34	except	except	SCONJ
cjal-3373	70	35	that	that	DET
cjal-3373	70	36	investor	investor	NOUN
cjal-3373	70	37	can	can	AUX
cjal-3373	70	38	receive	receive	VERB
cjal-3373	70	39	a	a	DET
cjal-3373	70	40	tax	tax	NOUN
cjal-3373	70	41	refund	refund	NOUN
cjal-3373	70	42	from	from	ADP
cjal-3373	70	43	the	the	DET
cjal-3373	70	44	government	government	NOUN
cjal-3373	70	45	when	when	SCONJ
cjal-3373	70	46	she	she	PRON
cjal-3373	70	47	earns	earn	VERB
cjal-3373	70	48	net	net	ADJ
cjal-3373	70	49	losses	loss	NOUN
cjal-3373	70	50	.	.	PUNCT
cjal-3373	71	1	the	the	DET
cjal-3373	71	2	refund	refund	NOUN
cjal-3373	71	3	amount	amount	NOUN
cjal-3373	71	4	is	be	AUX
cjal-3373	71	5	determined	determine	VERB
cjal-3373	71	6	by	by	ADP
cjal-3373	71	7	multiplying	multiply	VERB
cjal-3373	71	8	the	the	DET
cjal-3373	71	9	net	net	ADJ
cjal-3373	71	10	losses	loss	NOUN
cjal-3373	71	11	by	by	ADP
cjal-3373	71	12	the	the	DET
cjal-3373	71	13	tax	tax	NOUN
cjal-3373	71	14	rate	rate	NOUN
cjal-3373	71	15	.	.	PUNCT
cjal-3373	72	1	in	in	ADP
cjal-3373	72	2	scenario	scenario	NOUN
cjal-3373	72	3	3	3	NUM
cjal-3373	72	4	,	,	PUNCT
cjal-3373	72	5	investor	investor	NOUN
cjal-3373	72	6	’s	’	VERB
cjal-3373	72	7	expected	expect	VERB
cjal-3373	72	8	after	after	ADP
cjal-3373	72	9	-	-	PUNCT
cjal-3373	72	10	tax	tax	NOUN
cjal-3373	72	11	return	return	NOUN
cjal-3373	72	12	is	be	AUX
cjal-3373	72	13	15	15	NUM
cjal-3373	72	14	.	.	NOUN
cjal-3373	72	15	8	8	NUM
cjal-3373	72	16	5	5	NUM
cjal-3373	72	17	see	see	VERB
cjal-3373	72	18	jacob	jacob	PROPN
cjal-3373	72	19	nussim	nussim	PROPN
cjal-3373	72	20	&	&	CCONJ
cjal-3373	72	21	avraham	avraham	PROPN
cjal-3373	72	22	tabbach	tabbach	PROPN
cjal-3373	72	23	,	,	PUNCT
cjal-3373	72	24	tax	tax	NOUN
cjal-3373	72	25	-	-	PUNCT
cjal-3373	72	26	loss	loss	NOUN
cjal-3373	72	27	mechanisms	mechanism	NOUN
cjal-3373	72	28	,	,	PUNCT
cjal-3373	72	29	81	81	NUM
cjal-3373	72	30	u.	u.	NOUN
cjal-3373	72	31	chi	chi	PROPN
cjal-3373	72	32	.	.	PUNCT
cjal-3373	73	1	l.	l.	PROPN
cjal-3373	73	2	rev	rev	AUX
cjal-3373	73	3	.	.	PROPN
cjal-3373	73	4	1509	1509	NUM
cjal-3373	73	5	,	,	PUNCT
cjal-3373	73	6	1546	1546	NUM
cjal-3373	73	7	(	(	PUNCT
cjal-3373	73	8	2014	2014	NUM
cjal-3373	73	9	)	)	PUNCT
cjal-3373	73	10	(	(	PUNCT
cjal-3373	73	11	pointing	point	VERB
cjal-3373	73	12	out	out	ADP
cjal-3373	73	13	that	that	SCONJ
cjal-3373	73	14	determining	determine	VERB
cjal-3373	73	15	what	what	PRON
cjal-3373	73	16	tax	tax	NOUN
cjal-3373	73	17	rate	rate	NOUN
cjal-3373	73	18	should	should	AUX
cjal-3373	73	19	be	be	AUX
cjal-3373	73	20	applied	apply	VERB
cjal-3373	73	21	to	to	ADP
cjal-3373	73	22	losses	loss	NOUN
cjal-3373	73	23	in	in	ADP
cjal-3373	73	24	a	a	DET
cjal-3373	73	25	progressive	progressive	ADJ
cjal-3373	73	26	rate	rate	NOUN
cjal-3373	73	27	structure	structure	NOUN
cjal-3373	73	28	is	be	AUX
cjal-3373	73	29	not	not	PART
cjal-3373	73	30	straightforward	straightforward	ADJ
cjal-3373	73	31	)	)	PUNCT
cjal-3373	73	32	.	.	PUNCT
cjal-3373	74	1	6	6	NUM
cjal-3373	74	2	=	=	SYM
cjal-3373	74	3	(	(	PUNCT
cjal-3373	74	4	100×1.5×0.5	100×1.5×0.5	NUM
cjal-3373	74	5	)	)	PUNCT
cjal-3373	74	6	+	+	CCONJ
cjal-3373	74	7	{	{	PUNCT
cjal-3373	74	8	100×(-1)×0.5	100×(-1)×0.5	NUM
cjal-3373	74	9	}	}	PUNCT
cjal-3373	74	10	.	.	PUNCT
cjal-3373	75	1	7	7	NUM
cjal-3373	75	2	=	=	SYM
cjal-3373	75	3	(	(	PUNCT
cjal-3373	75	4	100×1.5×0.5×0.6	100×1.5×0.5×0.6	NUM
cjal-3373	75	5	)	)	PUNCT
cjal-3373	75	6	+	+	CCONJ
cjal-3373	75	7	{	{	PUNCT
cjal-3373	75	8	(	(	PUNCT
cjal-3373	75	9	100×(-1)×0.5	100×(-1)×0.5	NUM
cjal-3373	75	10	}	}	PUNCT
cjal-3373	75	11	.	.	PUNCT
cjal-3373	76	1	8	8	NUM
cjal-3373	76	2	=	=	SYM
cjal-3373	76	3	(	(	PUNCT
cjal-3373	76	4	100×1.5×0.5×0.6	100×1.5×0.5×0.6	NUM
cjal-3373	76	5	)	)	PUNCT
cjal-3373	76	6	+	+	CCONJ
cjal-3373	76	7	{	{	PUNCT
cjal-3373	76	8	(	(	PUNCT
cjal-3373	76	9	100×(-1)×0.5×0.6	100×(-1)×0.5×0.6	NUM
cjal-3373	76	10	}	}	PUNCT
cjal-3373	76	11	.	.	PUNCT
cjal-3373	77	1	144	144	NUM
cjal-3373	77	2	columbia	columbia	PROPN
cjal-3373	77	3	journal	journal	PROPN
cjal-3373	77	4	of	of	ADP
cjal-3373	77	5	asian	asian	ADJ
cjal-3373	77	6	law	law	NOUN
cjal-3373	78	1	[	[	X
cjal-3373	78	2	vol	vol	NOUN
cjal-3373	78	3	.	.	PUNCT
cjal-3373	78	4	32:139	32:139	NUM
cjal-3373	78	5	importantly	importantly	ADV
cjal-3373	78	6	,	,	PUNCT
cjal-3373	78	7	the	the	DET
cjal-3373	78	8	expected	expect	VERB
cjal-3373	78	9	after	after	ADP
cjal-3373	78	10	-	-	PUNCT
cjal-3373	78	11	tax	tax	NOUN
cjal-3373	78	12	rate	rate	NOUN
cjal-3373	78	13	of	of	ADP
cjal-3373	78	14	return	return	NOUN
cjal-3373	78	15	can	can	AUX
cjal-3373	78	16	be	be	AUX
cjal-3373	78	17	the	the	DET
cjal-3373	78	18	same	same	ADJ
cjal-3373	78	19	as	as	ADP
cjal-3373	78	20	in	in	ADP
cjal-3373	78	21	scenario	scenario	NOUN
cjal-3373	78	22	1	1	NUM
cjal-3373	78	23	with	with	ADP
cjal-3373	78	24	the	the	DET
cjal-3373	78	25	portfolio	portfolio	NOUN
cjal-3373	78	26	adjustment	adjustment	NOUN
cjal-3373	78	27	as	as	SCONJ
cjal-3373	78	28	described	describe	VERB
cjal-3373	78	29	below	below	ADV
cjal-3373	78	30	,	,	PUNCT
cjal-3373	78	31	even	even	ADV
cjal-3373	78	32	though	though	SCONJ
cjal-3373	78	33	the	the	DET
cjal-3373	78	34	total	total	ADJ
cjal-3373	78	35	absolute	absolute	ADJ
cjal-3373	78	36	expected	expected	ADJ
cjal-3373	78	37	return	return	NOUN
cjal-3373	78	38	decreases	decrease	NOUN
cjal-3373	78	39	owing	owe	VERB
cjal-3373	78	40	to	to	ADP
cjal-3373	78	41	the	the	DET
cjal-3373	78	42	imposition	imposition	NOUN
cjal-3373	78	43	of	of	ADP
cjal-3373	78	44	the	the	DET
cjal-3373	78	45	tax	tax	NOUN
cjal-3373	78	46	.	.	PUNCT
cjal-3373	79	1	accordingly	accordingly	ADV
cjal-3373	79	2	,	,	PUNCT
cjal-3373	79	3	the	the	DET
cjal-3373	79	4	tax	tax	NOUN
cjal-3373	79	5	has	have	VERB
cjal-3373	79	6	no	no	DET
cjal-3373	79	7	distortive	distortive	ADJ
cjal-3373	79	8	effect	effect	NOUN
cjal-3373	79	9	on	on	ADP
cjal-3373	79	10	an	an	DET
cjal-3373	79	11	investor	investor	NOUN
cjal-3373	79	12	’s	’s	PART
cjal-3373	79	13	decision	decision	NOUN
cjal-3373	79	14	if	if	SCONJ
cjal-3373	79	15	we	we	PRON
cjal-3373	79	16	omit	omit	VERB
cjal-3373	79	17	the	the	DET
cjal-3373	79	18	income	income	NOUN
cjal-3373	79	19	effect	effect	NOUN
cjal-3373	79	20	.	.	PUNCT
cjal-3373	80	1	in	in	ADP
cjal-3373	80	2	this	this	DET
cjal-3373	80	3	situation	situation	NOUN
cjal-3373	80	4	,	,	PUNCT
cjal-3373	80	5	the	the	DET
cjal-3373	80	6	government	government	NOUN
cjal-3373	80	7	plays	play	VERB
cjal-3373	80	8	the	the	DET
cjal-3373	80	9	role	role	NOUN
cjal-3373	80	10	of	of	ADP
cjal-3373	80	11	a	a	DET
cjal-3373	80	12	“	"	PUNCT
cjal-3373	80	13	silent	silent	ADJ
cjal-3373	80	14	partner	partner	NOUN
cjal-3373	80	15	”	"	PUNCT
cjal-3373	80	16	in	in	ADP
cjal-3373	80	17	the	the	DET
cjal-3373	80	18	investor	investor	NOUN
cjal-3373	80	19	’s	’s	PART
cjal-3373	80	20	risk	risk	NOUN
cjal-3373	80	21	taking	take	VERB
cjal-3373	80	22	as	as	ADP
cjal-3373	80	23	a	a	DET
cjal-3373	80	24	40	40	NUM
cjal-3373	80	25	%	%	NOUN
cjal-3373	80	26	equity	equity	NOUN
cjal-3373	80	27	holder	holder	NOUN
cjal-3373	80	28	.	.	PUNCT
cjal-3373	81	1	if	if	SCONJ
cjal-3373	81	2	investor	investor	NOUN
cjal-3373	81	3	hopes	hope	VERB
cjal-3373	81	4	to	to	PART
cjal-3373	81	5	earn	earn	VERB
cjal-3373	81	6	the	the	DET
cjal-3373	81	7	same	same	ADJ
cjal-3373	81	8	after	after	ADP
cjal-3373	81	9	-	-	PUNCT
cjal-3373	81	10	tax	tax	NOUN
cjal-3373	81	11	return	return	NOUN
cjal-3373	81	12	as	as	ADP
cjal-3373	81	13	in	in	ADP
cjal-3373	81	14	scenario	scenario	NOUN
cjal-3373	81	15	1	1	NUM
cjal-3373	81	16	,	,	PUNCT
cjal-3373	81	17	she	she	PRON
cjal-3373	81	18	can	can	AUX
cjal-3373	81	19	simply	simply	ADV
cjal-3373	81	20	increase	increase	VERB
cjal-3373	81	21	the	the	DET
cjal-3373	81	22	initial	initial	ADJ
cjal-3373	81	23	amount	amount	NOUN
cjal-3373	81	24	of	of	ADP
cjal-3373	81	25	expenditure	expenditure	NOUN
cjal-3373	81	26	on	on	ADP
cjal-3373	81	27	project	project	NOUN
cjal-3373	81	28	a9	a9	NOUN
cjal-3373	81	29	to	to	ADP
cjal-3373	81	30	166.7	166.7	NUM
cjal-3373	81	31	by	by	ADP
cjal-3373	81	32	selling	sell	VERB
cjal-3373	81	33	investments	investment	NOUN
cjal-3373	81	34	in	in	ADP
cjal-3373	81	35	asset	asset	NOUN
cjal-3373	81	36	b.	b.	PROPN
cjal-3373	81	37	10	10	NUM
cjal-3373	82	1	this	this	DET
cjal-3373	82	2	analysis	analysis	NOUN
cjal-3373	82	3	underpins	underpin	VERB
cjal-3373	82	4	the	the	DET
cjal-3373	82	5	proposal	proposal	NOUN
cjal-3373	82	6	that	that	SCONJ
cjal-3373	82	7	the	the	DET
cjal-3373	82	8	full	full	ADJ
cjal-3373	82	9	refundability	refundability	NOUN
cjal-3373	82	10	of	of	ADP
cjal-3373	82	11	tax	tax	NOUN
cjal-3373	82	12	losses	loss	NOUN
cjal-3373	82	13	is	be	AUX
cjal-3373	82	14	indispensable	indispensable	ADJ
cjal-3373	82	15	for	for	ADP
cjal-3373	82	16	achieving	achieve	VERB
cjal-3373	82	17	tax	tax	NOUN
cjal-3373	82	18	neutrality	neutrality	NOUN
cjal-3373	82	19	on	on	ADP
cjal-3373	82	20	risk	risk	NOUN
cjal-3373	82	21	taking.11	taking.11	PROPN
cjal-3373	82	22	yet	yet	CCONJ
cjal-3373	82	23	such	such	DET
cjal-3373	82	24	a	a	DET
cjal-3373	82	25	full	full	ADJ
cjal-3373	82	26	refundability	refundability	NOUN
cjal-3373	82	27	system	system	NOUN
cjal-3373	82	28	is	be	AUX
cjal-3373	82	29	politically	politically	ADV
cjal-3373	82	30	difficult	difficult	ADJ
cjal-3373	82	31	to	to	PART
cjal-3373	82	32	implement	implement	VERB
cjal-3373	82	33	in	in	ADP
cjal-3373	82	34	practice	practice	NOUN
cjal-3373	82	35	.	.	PUNCT
cjal-3373	83	1	as	as	ADP
cjal-3373	83	2	a	a	DET
cjal-3373	83	3	result	result	NOUN
cjal-3373	83	4	,	,	PUNCT
cjal-3373	83	5	alternative	alternative	ADJ
cjal-3373	83	6	methods	method	NOUN
cjal-3373	83	7	are	be	AUX
cjal-3373	83	8	proposed	propose	VERB
cjal-3373	83	9	for	for	ADP
cjal-3373	83	10	lenient	lenient	ADJ
cjal-3373	83	11	treatment	treatment	NOUN
cjal-3373	83	12	of	of	ADP
cjal-3373	83	13	tax	tax	NOUN
cjal-3373	83	14	losses	loss	NOUN
cjal-3373	83	15	,	,	PUNCT
cjal-3373	83	16	including	include	VERB
cjal-3373	83	17	free	free	ADJ
cjal-3373	83	18	transferability	transferability	NOUN
cjal-3373	83	19	and	and	CCONJ
cjal-3373	83	20	the	the	DET
cjal-3373	83	21	indefinite	indefinite	ADJ
cjal-3373	83	22	carryforward	carryforward	NOUN
cjal-3373	83	23	of	of	ADP
cjal-3373	83	24	tax	tax	NOUN
cjal-3373	83	25	losses	loss	NOUN
cjal-3373	83	26	with	with	ADP
cjal-3373	83	27	adequate	adequate	ADJ
cjal-3373	83	28	interest	interest	NOUN
cjal-3373	83	29	added.12	added.12	PROPN
cjal-3373	83	30	despite	despite	SCONJ
cjal-3373	83	31	these	these	DET
cjal-3373	83	32	proposals	proposal	NOUN
cjal-3373	83	33	,	,	PUNCT
cjal-3373	83	34	we	we	PRON
cjal-3373	83	35	can	can	AUX
cjal-3373	83	36	not	not	PART
cjal-3373	83	37	identify	identify	VERB
cjal-3373	83	38	a	a	DET
cjal-3373	83	39	country	country	NOUN
cjal-3373	83	40	that	that	PRON
cjal-3373	83	41	allows	allow	VERB
cjal-3373	83	42	full	full	ADJ
cjal-3373	83	43	refundability	refundability	NOUN
cjal-3373	83	44	in	in	ADP
cjal-3373	83	45	practice.13	practice.13	PROPN
cjal-3373	83	46	aside	aside	ADV
cjal-3373	83	47	from	from	ADP
cjal-3373	83	48	budgetary	budgetary	ADJ
cjal-3373	83	49	concerns	concern	NOUN
cjal-3373	83	50	,	,	PUNCT
cjal-3373	83	51	one	one	NUM
cjal-3373	83	52	plausible	plausible	ADJ
cjal-3373	83	53	justification	justification	NOUN
cjal-3373	83	54	for	for	ADP
cjal-3373	83	55	limiting	limit	VERB
cjal-3373	83	56	the	the	DET
cjal-3373	83	57	utilization	utilization	NOUN
cjal-3373	83	58	of	of	ADP
cjal-3373	83	59	tax	tax	NOUN
cjal-3373	83	60	losses	loss	NOUN
cjal-3373	83	61	is	be	AUX
cjal-3373	83	62	that	that	SCONJ
cjal-3373	83	63	existing	exist	VERB
cjal-3373	83	64	tax	tax	NOUN
cjal-3373	83	65	statutes	statute	NOUN
cjal-3373	83	66	have	have	VERB
cjal-3373	83	67	difficulty	difficulty	NOUN
cjal-3373	83	68	in	in	ADP
cjal-3373	83	69	measuring	measure	VERB
cjal-3373	83	70	pure	pure	ADJ
cjal-3373	83	71	economic	economic	ADJ
cjal-3373	83	72	income	income	NOUN
cjal-3373	83	73	owing	owe	VERB
cjal-3373	83	74	to	to	ADP
cjal-3373	83	75	the	the	DET
cjal-3373	83	76	realization	realization	NOUN
cjal-3373	83	77	principle	principle	NOUN
cjal-3373	83	78	and	and	CCONJ
cjal-3373	83	79	redundant	redundant	ADJ
cjal-3373	83	80	tax	tax	NOUN
cjal-3373	83	81	9	9	NUM
cjal-3373	83	82	see	see	NOUN
cjal-3373	83	83	kaplow	kaplow	NOUN
cjal-3373	83	84	,	,	PUNCT
cjal-3373	83	85	supra	supra	PROPN
cjal-3373	83	86	note	note	NOUN
cjal-3373	83	87	4	4	NUM
cjal-3373	83	88	,	,	PUNCT
cjal-3373	83	89	at	at	ADP
cjal-3373	83	90	792–93	792–93	NOUN
cjal-3373	83	91	;	;	PUNCT
cjal-3373	83	92	weisbach	weisbach	NOUN
cjal-3373	83	93	,	,	PUNCT
cjal-3373	83	94	supra	supra	ADJ
cjal-3373	83	95	note	note	NOUN
cjal-3373	83	96	4	4	NUM
cjal-3373	83	97	,	,	PUNCT
cjal-3373	83	98	at	at	ADP
cjal-3373	83	99	17–19	17–19	NUM
cjal-3373	83	100	,	,	PUNCT
cjal-3373	83	101	53–54	53–54	NUM
cjal-3373	83	102	(	(	PUNCT
cjal-3373	83	103	assuming	assume	VERB
cjal-3373	83	104	that	that	SCONJ
cjal-3373	83	105	the	the	DET
cjal-3373	83	106	investor	investor	NOUN
cjal-3373	83	107	makes	make	VERB
cjal-3373	83	108	a	a	DET
cjal-3373	83	109	portfolio	portfolio	NOUN
cjal-3373	83	110	adjustment	adjustment	NOUN
cjal-3373	83	111	and	and	CCONJ
cjal-3373	83	112	the	the	DET
cjal-3373	83	113	government	government	NOUN
cjal-3373	83	114	also	also	ADV
cjal-3373	83	115	makes	make	VERB
cjal-3373	83	116	a	a	DET
cjal-3373	83	117	portfolio	portfolio	NOUN
cjal-3373	83	118	adjustment	adjustment	NOUN
cjal-3373	83	119	to	to	ADP
cjal-3373	83	120	the	the	DET
cjal-3373	83	121	opposite	opposite	ADJ
cjal-3373	83	122	direction	direction	NOUN
cjal-3373	83	123	from	from	ADP
cjal-3373	83	124	the	the	DET
cjal-3373	83	125	investor	investor	NOUN
cjal-3373	83	126	to	to	PART
cjal-3373	83	127	supply	supply	VERB
cjal-3373	83	128	risky	risky	ADJ
cjal-3373	83	129	assets	asset	NOUN
cjal-3373	83	130	to	to	ADP
cjal-3373	83	131	the	the	DET
cjal-3373	83	132	investor	investor	NOUN
cjal-3373	83	133	)	)	PUNCT
cjal-3373	83	134	.	.	PUNCT
cjal-3373	84	1	but	but	CCONJ
cjal-3373	84	2	see	see	VERB
cjal-3373	84	3	john	john	PROPN
cjal-3373	84	4	r.	r.	PROPN
cjal-3373	84	5	brooksⅱ	brooksⅱ	PROPN
cjal-3373	84	6	,	,	PUNCT
cjal-3373	84	7	taxation	taxation	NOUN
cjal-3373	84	8	,	,	PUNCT
cjal-3373	84	9	risk	risk	NOUN
cjal-3373	84	10	,	,	PUNCT
cjal-3373	84	11	and	and	CCONJ
cjal-3373	84	12	portfolio	portfolio	NOUN
cjal-3373	84	13	choice	choice	NOUN
cjal-3373	84	14	:	:	PUNCT
cjal-3373	84	15	the	the	DET
cjal-3373	84	16	treatment	treatment	NOUN
cjal-3373	84	17	of	of	ADP
cjal-3373	84	18	returns	return	NOUN
cjal-3373	84	19	to	to	PART
cjal-3373	84	20	risk	risk	VERB
cjal-3373	84	21	under	under	ADP
cjal-3373	84	22	a	a	DET
cjal-3373	84	23	normative	normative	ADJ
cjal-3373	84	24	income	income	NOUN
cjal-3373	84	25	tax	tax	NOUN
cjal-3373	84	26	,	,	PUNCT
cjal-3373	84	27	66	66	NUM
cjal-3373	84	28	tax	tax	NOUN
cjal-3373	84	29	l.	l.	PROPN
cjal-3373	84	30	rev	rev	PROPN
cjal-3373	84	31	.	.	PROPN
cjal-3373	84	32	255	255	NUM
cjal-3373	84	33	,	,	PUNCT
cjal-3373	84	34	283–84	283–84	NOUN
cjal-3373	84	35	(	(	PUNCT
cjal-3373	84	36	2013	2013	NUM
cjal-3373	84	37	)	)	PUNCT
cjal-3373	84	38	(	(	PUNCT
cjal-3373	84	39	questioning	question	VERB
cjal-3373	84	40	the	the	DET
cjal-3373	84	41	assumption	assumption	NOUN
cjal-3373	84	42	of	of	ADP
cjal-3373	84	43	a	a	DET
cjal-3373	84	44	full	full	ADJ
cjal-3373	84	45	portfolio	portfolio	NOUN
cjal-3373	84	46	adjustment	adjustment	NOUN
cjal-3373	84	47	even	even	ADV
cjal-3373	84	48	for	for	ADP
cjal-3373	84	49	rational	rational	ADJ
cjal-3373	84	50	investors	investor	NOUN
cjal-3373	84	51	given	give	VERB
cjal-3373	84	52	the	the	DET
cjal-3373	84	53	implications	implication	NOUN
cjal-3373	84	54	of	of	ADP
cjal-3373	84	55	modern	modern	ADJ
cjal-3373	84	56	portfolio	portfolio	NOUN
cjal-3373	84	57	theory	theory	NOUN
cjal-3373	84	58	,	,	PUNCT
cjal-3373	84	59	which	which	PRON
cjal-3373	84	60	incorporates	incorporate	VERB
cjal-3373	84	61	the	the	DET
cjal-3373	84	62	fact	fact	NOUN
cjal-3373	84	63	that	that	SCONJ
cjal-3373	84	64	most	most	ADJ
cjal-3373	84	65	people	people	NOUN
cjal-3373	84	66	are	be	AUX
cjal-3373	84	67	more	more	ADJ
cjal-3373	84	68	loss	loss	NOUN
cjal-3373	84	69	averse	averse	ADJ
cjal-3373	84	70	than	than	SCONJ
cjal-3373	84	71	they	they	PRON
cjal-3373	84	72	are	be	AUX
cjal-3373	84	73	risk	risk	NOUN
cjal-3373	84	74	averse	averse	ADJ
cjal-3373	84	75	and	and	CCONJ
cjal-3373	84	76	,	,	PUNCT
cjal-3373	84	77	thus	thus	ADV
cjal-3373	84	78	,	,	PUNCT
cjal-3373	84	79	weight	weight	VERB
cjal-3373	84	80	the	the	DET
cjal-3373	84	81	risk	risk	NOUN
cjal-3373	84	82	of	of	ADP
cjal-3373	84	83	loss	loss	NOUN
cjal-3373	84	84	more	more	ADV
cjal-3373	84	85	heavily	heavily	ADV
cjal-3373	84	86	than	than	ADP
cjal-3373	84	87	the	the	DET
cjal-3373	84	88	prospect	prospect	NOUN
cjal-3373	84	89	for	for	ADP
cjal-3373	84	90	gain	gain	NOUN
cjal-3373	84	91	)	)	PUNCT
cjal-3373	84	92	.	.	PUNCT
cjal-3373	85	1	10	10	NUM
cjal-3373	85	2	more	more	ADV
cjal-3373	85	3	generally	generally	ADV
cjal-3373	85	4	,	,	PUNCT
cjal-3373	85	5	an	an	DET
cjal-3373	85	6	investor	investor	NOUN
cjal-3373	85	7	can	can	AUX
cjal-3373	85	8	negate	negate	VERB
cjal-3373	85	9	the	the	DET
cjal-3373	85	10	effect	effect	NOUN
cjal-3373	85	11	of	of	ADP
cjal-3373	85	12	a	a	DET
cjal-3373	85	13	tax	tax	NOUN
cjal-3373	85	14	by	by	ADP
cjal-3373	85	15	increasing	increase	VERB
cjal-3373	85	16	her	her	PRON
cjal-3373	85	17	investment	investment	NOUN
cjal-3373	85	18	by	by	ADP
cjal-3373	85	19	t/	t/	PROPN
cjal-3373	85	20	(	(	PUNCT
cjal-3373	85	21	1	1	NUM
cjal-3373	85	22	t	t	PROPN
cjal-3373	85	23	)	)	PUNCT
cjal-3373	85	24	times	time	NOUN
cjal-3373	85	25	the	the	DET
cjal-3373	85	26	initial	initial	ADJ
cjal-3373	85	27	investment	investment	NOUN
cjal-3373	85	28	.	.	PUNCT
cjal-3373	86	1	11	11	NUM
cjal-3373	86	2	this	this	DET
cjal-3373	86	3	conclusion	conclusion	NOUN
cjal-3373	86	4	is	be	AUX
cjal-3373	86	5	supported	support	VERB
cjal-3373	86	6	by	by	ADP
cjal-3373	86	7	a	a	DET
cjal-3373	86	8	formal	formal	ADJ
cjal-3373	86	9	analysis	analysis	NOUN
cjal-3373	86	10	that	that	PRON
cjal-3373	86	11	takes	take	VERB
cjal-3373	86	12	the	the	DET
cjal-3373	86	13	income	income	NOUN
cjal-3373	86	14	effect	effect	NOUN
cjal-3373	86	15	of	of	ADP
cjal-3373	86	16	taxation	taxation	NOUN
cjal-3373	86	17	on	on	ADP
cjal-3373	86	18	risk	risk	NOUN
cjal-3373	86	19	taking	take	VERB
cjal-3373	86	20	into	into	ADP
cjal-3373	86	21	account	account	NOUN
cjal-3373	86	22	.	.	PUNCT
cjal-3373	87	1	see	see	VERB
cjal-3373	87	2	campisano	campisano	PROPN
cjal-3373	87	3	&	&	CCONJ
cjal-3373	87	4	romano	romano	PROPN
cjal-3373	87	5	,	,	PUNCT
cjal-3373	87	6	supra	supra	ADJ
cjal-3373	87	7	note	note	NOUN
cjal-3373	87	8	2	2	NUM
cjal-3373	87	9	,	,	PUNCT
cjal-3373	87	10	722–29	722–29	NUM
cjal-3373	87	11	.	.	NOUN
cjal-3373	88	1	12	12	NUM
cjal-3373	88	2	see	see	VERB
cjal-3373	88	3	nussim	nussim	NOUN
cjal-3373	88	4	&	&	CCONJ
cjal-3373	88	5	tabbach	tabbach	NOUN
cjal-3373	88	6	,	,	PUNCT
cjal-3373	88	7	supra	supra	PROPN
cjal-3373	88	8	note	note	PROPN
cjal-3373	88	9	5	5	NUM
cjal-3373	88	10	,	,	PUNCT
cjal-3373	88	11	at	at	ADP
cjal-3373	88	12	1531–53	1531–53	NOUN
cjal-3373	88	13	(	(	PUNCT
cjal-3373	88	14	analyzing	analyze	VERB
cjal-3373	88	15	the	the	DET
cjal-3373	88	16	economic	economic	ADJ
cjal-3373	88	17	equivalence	equivalence	NOUN
cjal-3373	88	18	of	of	ADP
cjal-3373	88	19	full	full	ADJ
cjal-3373	88	20	refundability	refundability	NOUN
cjal-3373	88	21	,	,	PUNCT
cjal-3373	88	22	full	full	ADJ
cjal-3373	88	23	transferability	transferability	NOUN
cjal-3373	88	24	,	,	PUNCT
cjal-3373	88	25	and	and	CCONJ
cjal-3373	88	26	full	full	ADJ
cjal-3373	88	27	offsets	offset	NOUN
cjal-3373	88	28	systems	system	NOUN
cjal-3373	88	29	)	)	PUNCT
cjal-3373	88	30	.	.	PUNCT
cjal-3373	89	1	13	13	NUM
cjal-3373	89	2	see	see	VERB
cjal-3373	89	3	oecd	oecd	PROPN
cjal-3373	89	4	,	,	PUNCT
cjal-3373	89	5	corporate	corporate	ADJ
cjal-3373	89	6	loss	loss	NOUN
cjal-3373	89	7	utilisation	utilisation	NOUN
cjal-3373	89	8	through	through	ADP
cjal-3373	89	9	aggressive	aggressive	ADJ
cjal-3373	89	10	tax	tax	NOUN
cjal-3373	89	11	planning	planning	NOUN
cjal-3373	89	12	26	26	NUM
cjal-3373	89	13	(	(	PUNCT
cjal-3373	89	14	2011	2011	NUM
cjal-3373	89	15	)	)	PUNCT
cjal-3373	89	16	.	.	PUNCT
cjal-3373	90	1	2019	2019	NUM
cjal-3373	90	2	]	]	PUNCT
cjal-3373	90	3	tax	tax	NOUN
cjal-3373	90	4	losses	loss	NOUN
cjal-3373	90	5	and	and	CCONJ
cjal-3373	90	6	excessive	excessive	ADJ
cjal-3373	90	7	risk	risk	NOUN
cjal-3373	90	8	taking	take	VERB
cjal-3373	90	9	145	145	NUM
cjal-3373	90	10	expenditures	expenditure	NOUN
cjal-3373	90	11	.	.	PUNCT
cjal-3373	91	1	14	14	NUM
cjal-3373	91	2	instead	instead	ADV
cjal-3373	91	3	,	,	PUNCT
cjal-3373	91	4	many	many	ADJ
cjal-3373	91	5	countries	country	NOUN
cjal-3373	91	6	,	,	PUNCT
cjal-3373	91	7	allow	allow	VERB
cjal-3373	91	8	limited	limited	ADJ
cjal-3373	91	9	15	15	NUM
cjal-3373	91	10	transferability	transferability	NOUN
cjal-3373	91	11	and	and	CCONJ
cjal-3373	91	12	carryforward	carryforward	NOUN
cjal-3373	91	13	of	of	ADP
cjal-3373	91	14	tax	tax	NOUN
cjal-3373	91	15	losses	loss	NOUN
cjal-3373	91	16	as	as	ADP
cjal-3373	91	17	a	a	DET
cjal-3373	91	18	policy	policy	NOUN
cjal-3373	91	19	compromise	compromise	NOUN
cjal-3373	91	20	.	.	PUNCT
cjal-3373	92	1	one	one	NUM
cjal-3373	92	2	transferability	transferability	NOUN
cjal-3373	92	3	mechanism	mechanism	NOUN
cjal-3373	92	4	in	in	ADP
cjal-3373	92	5	these	these	DET
cjal-3373	92	6	countries	country	NOUN
cjal-3373	92	7	is	be	AUX
cjal-3373	92	8	that	that	SCONJ
cjal-3373	92	9	tax	tax	NOUN
cjal-3373	92	10	losses	loss	NOUN
cjal-3373	92	11	can	can	AUX
cjal-3373	92	12	be	be	AUX
cjal-3373	92	13	succeeded	succeed	VERB
cjal-3373	92	14	from	from	ADP
cjal-3373	92	15	one	one	NUM
cjal-3373	92	16	corporation	corporation	NOUN
cjal-3373	92	17	to	to	ADP
cjal-3373	92	18	another	another	PRON
cjal-3373	92	19	during	during	ADP
cjal-3373	92	20	mergers	merger	NOUN
cjal-3373	92	21	and	and	CCONJ
cjal-3373	92	22	acquisitions	acquisition	NOUN
cjal-3373	92	23	.	.	PUNCT
cjal-3373	93	1	16	16	NUM
cjal-3373	94	1	the	the	DET
cjal-3373	94	2	consolidation	consolidation	NOUN
cjal-3373	94	3	tax	tax	NOUN
cjal-3373	94	4	return	return	NOUN
cjal-3373	94	5	system	system	NOUN
cjal-3373	94	6	of	of	ADP
cjal-3373	94	7	corporate	corporate	ADJ
cjal-3373	94	8	groups	group	NOUN
cjal-3373	94	9	can	can	AUX
cjal-3373	94	10	also	also	ADV
cjal-3373	94	11	be	be	AUX
cjal-3373	94	12	classified	classify	VERB
cjal-3373	94	13	as	as	ADP
cjal-3373	94	14	a	a	DET
cjal-3373	94	15	transferability	transferability	NOUN
cjal-3373	94	16	mechanism.17	mechanism.17	ADV
cjal-3373	94	17	moreover	moreover	ADV
cjal-3373	94	18	,	,	PUNCT
cjal-3373	94	19	many	many	ADJ
cjal-3373	94	20	countries	country	NOUN
cjal-3373	94	21	allow	allow	VERB
cjal-3373	94	22	carryforward	carryforward	NOUN
cjal-3373	94	23	of	of	ADP
cjal-3373	94	24	tax	tax	NOUN
cjal-3373	94	25	losses	loss	NOUN
cjal-3373	94	26	with	with	ADP
cjal-3373	94	27	time	time	NOUN
cjal-3373	94	28	limitations.18	limitations.18	NOUN
cjal-3373	94	29	owing	owe	VERB
cjal-3373	94	30	to	to	ADP
cjal-3373	94	31	these	these	DET
cjal-3373	94	32	limitations	limitation	NOUN
cjal-3373	94	33	to	to	PART
cjal-3373	94	34	tax	tax	VERB
cjal-3373	94	35	loss	loss	NOUN
cjal-3373	94	36	utilization	utilization	NOUN
cjal-3373	94	37	,	,	PUNCT
cjal-3373	94	38	corporations	corporation	NOUN
cjal-3373	94	39	are	be	AUX
cjal-3373	94	40	inefficiently	inefficiently	ADV
cjal-3373	94	41	incentivized	incentivize	VERB
cjal-3373	94	42	to	to	PART
cjal-3373	94	43	become	become	VERB
cjal-3373	94	44	conglomerates	conglomerate	NOUN
cjal-3373	94	45	or	or	CCONJ
cjal-3373	94	46	conduct	conduct	VERB
cjal-3373	94	47	mergers	merger	NOUN
cjal-3373	94	48	and	and	CCONJ
cjal-3373	94	49	acquisitions	acquisition	NOUN
cjal-3373	94	50	to	to	PART
cjal-3373	94	51	offset	offset	VERB
cjal-3373	94	52	the	the	DET
cjal-3373	94	53	losses	loss	NOUN
cjal-3373	94	54	from	from	ADP
cjal-3373	94	55	one	one	NUM
cjal-3373	94	56	business	business	NOUN
cjal-3373	94	57	against	against	ADP
cjal-3373	94	58	the	the	DET
cjal-3373	94	59	profits	profit	NOUN
cjal-3373	94	60	of	of	ADP
cjal-3373	94	61	another	another	PRON
cjal-3373	94	62	business.19	business.19	NOUN
cjal-3373	94	63	14	14	NUM
cjal-3373	94	64	see	see	VERB
cjal-3373	94	65	american	american	PROPN
cjal-3373	94	66	law	law	PROPN
cjal-3373	94	67	institute	institute	PROPN
cjal-3373	94	68	,	,	PUNCT
cjal-3373	94	69	federal	federal	ADJ
cjal-3373	94	70	income	income	NOUN
cjal-3373	94	71	tax	tax	NOUN
cjal-3373	94	72	project	project	NOUN
cjal-3373	94	73	subchapter	subchapter	NOUN
cjal-3373	94	74	c	c	NOUN
cjal-3373	94	75	:	:	PUNCT
cjal-3373	94	76	proposals	proposal	NOUN
cjal-3373	94	77	on	on	ADP
cjal-3373	94	78	corporate	corporate	ADJ
cjal-3373	94	79	acquisitions	acquisition	NOUN
cjal-3373	94	80	and	and	CCONJ
cjal-3373	94	81	dispositions	disposition	NOUN
cjal-3373	94	82	211–12	211–12	PROPN
cjal-3373	94	83	(	(	PUNCT
cjal-3373	94	84	1982	1982	NUM
cjal-3373	94	85	)	)	PUNCT
cjal-3373	94	86	;	;	PUNCT
cjal-3373	94	87	satya	satya	VERB
cjal-3373	94	88	poddar	poddar	PROPN
cjal-3373	94	89	&	&	CCONJ
cjal-3373	94	90	morley	morley	PROPN
cjal-3373	94	91	english	english	PROPN
cjal-3373	94	92	,	,	PUNCT
cjal-3373	94	93	treatment	treatment	NOUN
cjal-3373	94	94	of	of	ADP
cjal-3373	94	95	tax	tax	NOUN
cjal-3373	94	96	losses	loss	NOUN
cjal-3373	94	97	:	:	PUNCT
cjal-3373	94	98	lessons	lesson	NOUN
cjal-3373	94	99	from	from	ADP
cjal-3373	94	100	the	the	DET
cjal-3373	94	101	canadian	canadian	ADJ
cjal-3373	94	102	experience	experience	NOUN
cjal-3373	94	103	,	,	PUNCT
cjal-3373	94	104	in	in	ADP
cjal-3373	94	105	taxation	taxation	NOUN
cjal-3373	94	106	towards	towards	ADP
cjal-3373	94	107	2000	2000	NUM
cjal-3373	94	108	479	479	NUM
cjal-3373	94	109	,	,	PUNCT
cjal-3373	94	110	493	493	NUM
cjal-3373	94	111	(	(	PUNCT
cjal-3373	94	112	john	john	PROPN
cjal-3373	94	113	g.	g.	PROPN
cjal-3373	94	114	head	head	PROPN
cjal-3373	94	115	&	&	CCONJ
cjal-3373	94	116	richard	richard	PROPN
cjal-3373	94	117	krever	krever	PROPN
cjal-3373	95	1	eds	eds	PROPN
cjal-3373	95	2	.	.	PROPN
cjal-3373	95	3	,	,	PUNCT
cjal-3373	95	4	1997	1997	NUM
cjal-3373	95	5	)	)	PUNCT
cjal-3373	96	1	;	;	PUNCT
cjal-3373	96	2	yoshihiro	yoshihiro	PROPN
cjal-3373	96	3	masui	masui	NOUN
cjal-3373	96	4	,	,	PUNCT
cjal-3373	96	5	ketsugō	ketsugō	AUX
cjal-3373	96	6	kigyō	kigyō	AUX
cjal-3373	96	7	kazei	kazei	VERB
cjal-3373	96	8	no	no	DET
cjal-3373	96	9	riron	riron	NOUN
cjal-3373	96	10	[	[	X
cjal-3373	96	11	taxation	taxation	NOUN
cjal-3373	96	12	of	of	ADP
cjal-3373	96	13	corporate	corporate	ADJ
cjal-3373	96	14	groups	group	NOUN
cjal-3373	96	15	]	]	PUNCT
cjal-3373	96	16	265	265	NUM
cjal-3373	96	17	,	,	PUNCT
cjal-3373	96	18	290	290	NUM
cjal-3373	96	19	(	(	PUNCT
cjal-3373	96	20	2002	2002	NUM
cjal-3373	96	21	)	)	PUNCT
cjal-3373	96	22	;	;	PUNCT
cjal-3373	96	23	thomas	thomas	PROPN
cjal-3373	96	24	abhayaratna	abhayaratna	PROPN
cjal-3373	96	25	&	&	CCONJ
cjal-3373	96	26	shane	shane	PROPN
cjal-3373	96	27	johnson	johnson	PROPN
cjal-3373	96	28	,	,	PUNCT
cjal-3373	96	29	revisiting	revisit	VERB
cjal-3373	96	30	tax	tax	NOUN
cjal-3373	96	31	losses	loss	NOUN
cjal-3373	96	32	,	,	PUNCT
cjal-3373	96	33	24	24	NUM
cjal-3373	96	34	austl	austl	NOUN
cjal-3373	96	35	.	.	PUNCT
cjal-3373	97	1	tax	tax	NOUN
cjal-3373	97	2	f.	f.	PROPN
cjal-3373	97	3	59	59	NUM
cjal-3373	97	4	,	,	PUNCT
cjal-3373	97	5	64–66	64–66	NUM
cjal-3373	97	6	(	(	PUNCT
cjal-3373	97	7	2009	2009	NUM
cjal-3373	97	8	)	)	PUNCT
cjal-3373	97	9	;	;	PUNCT
cjal-3373	97	10	michael	michael	PROPN
cjal-3373	97	11	j.	j.	PROPN
cjal-3373	97	12	mcintyre	mcintyre	PROPN
cjal-3373	97	13	,	,	PUNCT
cjal-3373	97	14	identifying	identify	VERB
cjal-3373	97	15	tax	tax	NOUN
cjal-3373	97	16	losses	loss	NOUN
cjal-3373	97	17	entitled	entitle	VERB
cjal-3373	97	18	to	to	ADP
cjal-3373	97	19	full	full	ADJ
cjal-3373	97	20	loss	loss	NOUN
cjal-3373	97	21	offsets	offset	NOUN
cjal-3373	97	22	in	in	ADP
cjal-3373	97	23	a	a	DET
cjal-3373	97	24	business	business	NOUN
cjal-3373	97	25	profits	profit	NOUN
cjal-3373	97	26	tax	tax	NOUN
cjal-3373	97	27	under	under	ADP
cjal-3373	97	28	the	the	DET
cjal-3373	97	29	domar	domar	ADJ
cjal-3373	97	30	-	-	PUNCT
cjal-3373	97	31	musgrave	musgrave	PROPN
cjal-3373	97	32	risk	risk	NOUN
cjal-3373	97	33	model	model	NOUN
cjal-3373	97	34	,	,	PUNCT
cjal-3373	97	35	24	24	NUM
cjal-3373	97	36	austl	austl	NOUN
cjal-3373	97	37	.	.	PUNCT
cjal-3373	98	1	tax	tax	NOUN
cjal-3373	98	2	f.	f.	PROPN
cjal-3373	98	3	77	77	NUM
cjal-3373	98	4	(	(	PUNCT
cjal-3373	98	5	2009	2009	NUM
cjal-3373	98	6	)	)	PUNCT
cjal-3373	98	7	.	.	PUNCT
cjal-3373	99	1	15	15	NUM
cjal-3373	99	2	see	see	VERB
cjal-3373	99	3	e.g.	e.g.	ADV
cjal-3373	99	4	,	,	PUNCT
cjal-3373	99	5	american	american	PROPN
cjal-3373	99	6	law	law	PROPN
cjal-3373	99	7	institute	institute	PROPN
cjal-3373	99	8	,	,	PUNCT
cjal-3373	99	9	supra	supra	PROPN
cjal-3373	99	10	note	note	PROPN
cjal-3373	99	11	14	14	NUM
cjal-3373	99	12	,	,	PUNCT
cjal-3373	99	13	at	at	ADP
cjal-3373	99	14	216	216	NUM
cjal-3373	99	15	(	(	PUNCT
cjal-3373	99	16	noting	note	VERB
cjal-3373	99	17	that	that	SCONJ
cjal-3373	99	18	considering	consider	VERB
cjal-3373	99	19	ways	way	NOUN
cjal-3373	99	20	to	to	PART
cjal-3373	99	21	limit	limit	VERB
cjal-3373	99	22	the	the	DET
cjal-3373	99	23	trafficking	trafficking	NOUN
cjal-3373	99	24	in	in	ADP
cjal-3373	99	25	loss	loss	NOUN
cjal-3373	99	26	carryovers	carryover	NOUN
cjal-3373	99	27	in	in	ADP
cjal-3373	99	28	mergers	merger	NOUN
cjal-3373	99	29	and	and	CCONJ
cjal-3373	99	30	acquisitions	acquisition	NOUN
cjal-3373	99	31	is	be	AUX
cjal-3373	99	32	prudent	prudent	ADJ
cjal-3373	99	33	given	give	VERB
cjal-3373	99	34	us	we	PRON
cjal-3373	99	35	congress	congress	PROPN
cjal-3373	99	36	’s	’s	PART
cjal-3373	99	37	view	view	NOUN
cjal-3373	99	38	that	that	SCONJ
cjal-3373	99	39	the	the	DET
cjal-3373	99	40	trafficking	trafficking	NOUN
cjal-3373	99	41	in	in	ADP
cjal-3373	99	42	loss	loss	NOUN
cjal-3373	99	43	carryovers	carryover	NOUN
cjal-3373	99	44	is	be	AUX
cjal-3373	99	45	abuse	abuse	NOUN
cjal-3373	99	46	)	)	PUNCT
cjal-3373	99	47	.	.	PUNCT
cjal-3373	99	48	16	16	NUM
cjal-3373	99	49	see	see	VERB
cjal-3373	99	50	oecd	oecd	PROPN
cjal-3373	99	51	,	,	PUNCT
cjal-3373	99	52	supra	supra	PROPN
cjal-3373	99	53	note	note	NOUN
cjal-3373	99	54	13	13	NUM
cjal-3373	99	55	,	,	PUNCT
cjal-3373	99	56	at	at	ADP
cjal-3373	99	57	37–38	37–38	NUM
cjal-3373	99	58	(	(	PUNCT
cjal-3373	99	59	summarizing	summarize	VERB
cjal-3373	99	60	the	the	DET
cjal-3373	99	61	rules	rule	NOUN
cjal-3373	99	62	on	on	ADP
cjal-3373	99	63	tax	tax	NOUN
cjal-3373	99	64	losses	loss	NOUN
cjal-3373	99	65	in	in	ADP
cjal-3373	99	66	some	some	PRON
cjal-3373	99	67	of	of	ADP
cjal-3373	99	68	the	the	DET
cjal-3373	99	69	oecd	oecd	PROPN
cjal-3373	99	70	countries	country	NOUN
cjal-3373	99	71	including	include	VERB
cjal-3373	99	72	austria	austria	PROPN
cjal-3373	99	73	canada	canada	PROPN
cjal-3373	99	74	,	,	PUNCT
cjal-3373	99	75	france	france	PROPN
cjal-3373	99	76	,	,	PUNCT
cjal-3373	99	77	italy	italy	PROPN
cjal-3373	99	78	,	,	PUNCT
cjal-3373	99	79	new	new	PROPN
cjal-3373	99	80	zealand	zealand	PROPN
cjal-3373	99	81	,	,	PUNCT
cjal-3373	99	82	norway	norway	PROPN
cjal-3373	99	83	and	and	CCONJ
cjal-3373	99	84	spain	spain	PROPN
cjal-3373	99	85	)	)	PUNCT
cjal-3373	99	86	.	.	PUNCT
cjal-3373	100	1	17	17	NUM
cjal-3373	100	2	see	see	VERB
cjal-3373	100	3	yoshihiro	yoshihiro	PROPN
cjal-3373	100	4	masui	masui	NOUN
cjal-3373	100	5	,	,	PUNCT
cjal-3373	100	6	general	general	ADJ
cjal-3373	100	7	report	report	NOUN
cjal-3373	100	8	,	,	PUNCT
cjal-3373	100	9	in	in	ADP
cjal-3373	100	10	cahier	cahier	X
cjal-3373	100	11	de	de	PROPN
cjal-3373	100	12	droit	droit	PROPN
cjal-3373	100	13	fiscal	fiscal	ADJ
cjal-3373	100	14	international	international	ADJ
cjal-3373	100	15	vol	vol	NOUN
cjal-3373	100	16	.	.	PUNCT
cjal-3373	100	17	89b	89b	NOUN
cjal-3373	100	18	,	,	PUNCT
cjal-3373	100	19	21	21	NUM
cjal-3373	100	20	,	,	PUNCT
cjal-3373	100	21	46–51	46–51	NUM
cjal-3373	100	22	(	(	PUNCT
cjal-3373	100	23	2004	2004	NUM
cjal-3373	100	24	)	)	PUNCT
cjal-3373	100	25	;	;	PUNCT
cjal-3373	100	26	antony	antony	PROPN
cjal-3373	100	27	ting	ting	PROPN
cjal-3373	100	28	,	,	PUNCT
cjal-3373	100	29	the	the	DET
cjal-3373	100	30	taxation	taxation	NOUN
cjal-3373	100	31	of	of	ADP
cjal-3373	100	32	corporate	corporate	ADJ
cjal-3373	100	33	groups	group	NOUN
cjal-3373	100	34	under	under	ADP
cjal-3373	100	35	consolidation	consolidation	NOUN
cjal-3373	100	36	:	:	PUNCT
cjal-3373	100	37	an	an	DET
cjal-3373	100	38	international	international	ADJ
cjal-3373	100	39	comparison	comparison	NOUN
cjal-3373	100	40	139–75	139–75	NUM
cjal-3373	100	41	(	(	PUNCT
cjal-3373	100	42	2013	2013	NUM
cjal-3373	100	43	)	)	PUNCT
cjal-3373	100	44	.	.	PUNCT
cjal-3373	101	1	18	18	NUM
cjal-3373	101	2	see	see	VERB
cjal-3373	101	3	tibor	tibor	PROPN
cjal-3373	101	4	hanappi	hanappi	PROPN
cjal-3373	101	5	,	,	PUNCT
cjal-3373	101	6	loss	loss	NOUN
cjal-3373	101	7	carryover	carryover	NOUN
cjal-3373	101	8	provisions	provision	NOUN
cjal-3373	101	9	:	:	PUNCT
cjal-3373	101	10	measuring	measure	VERB
cjal-3373	101	11	effects	effect	NOUN
cjal-3373	101	12	on	on	ADP
cjal-3373	101	13	tax	tax	NOUN
cjal-3373	101	14	symmetry	symmetry	NOUN
cjal-3373	101	15	and	and	CCONJ
cjal-3373	101	16	automatic	automatic	ADJ
cjal-3373	101	17	stabilisation	stabilisation	NOUN
cjal-3373	101	18	,	,	PUNCT
cjal-3373	101	19	35	35	NUM
cjal-3373	101	20	oecd	oecd	PROPN
cjal-3373	101	21	taxation	taxation	NOUN
cjal-3373	101	22	working	work	VERB
cjal-3373	101	23	papers	paper	NOUN
cjal-3373	101	24	1	1	NUM
cjal-3373	101	25	,	,	PUNCT
cjal-3373	101	26	16	16	NUM
cjal-3373	101	27	(	(	PUNCT
cjal-3373	101	28	2018	2018	NUM
cjal-3373	101	29	)	)	PUNCT
cjal-3373	101	30	(	(	PUNCT
cjal-3373	101	31	showing	show	VERB
cjal-3373	101	32	that	that	SCONJ
cjal-3373	101	33	16	16	NUM
cjal-3373	101	34	out	out	ADP
cjal-3373	101	35	of	of	ADP
cjal-3373	101	36	34	34	NUM
cjal-3373	101	37	sample	sample	NOUN
cjal-3373	101	38	countries	country	NOUN
cjal-3373	101	39	limit	limit	VERB
cjal-3373	101	40	tax	tax	NOUN
cjal-3373	101	41	loss	loss	NOUN
cjal-3373	101	42	carryforward	carryforward	ADJ
cjal-3373	101	43	periods	period	NOUN
cjal-3373	101	44	)	)	PUNCT
cjal-3373	101	45	.	.	PUNCT
cjal-3373	102	1	regarding	regard	VERB
cjal-3373	102	2	japan	japan	PROPN
cjal-3373	102	3	’s	’s	PART
cjal-3373	102	4	net	net	ADJ
cjal-3373	102	5	losses	loss	NOUN
cjal-3373	102	6	carryforward	carryforward	ADJ
cjal-3373	102	7	rules	rule	NOUN
cjal-3373	102	8	,	,	PUNCT
cjal-3373	102	9	see	see	VERB
cjal-3373	102	10	infra	infra	NOUN
cjal-3373	102	11	note	note	VERB
cjal-3373	102	12	109	109	NUM
cjal-3373	102	13	.	.	SYM
cjal-3373	102	14	19	19	NUM
cjal-3373	102	15	campisano	campisano	PROPN
cjal-3373	102	16	&	&	CCONJ
cjal-3373	102	17	romano	romano	PROPN
cjal-3373	102	18	,	,	PUNCT
cjal-3373	102	19	supra	supra	ADJ
cjal-3373	102	20	note	note	NOUN
cjal-3373	102	21	2	2	NUM
cjal-3373	102	22	,	,	PUNCT
cjal-3373	102	23	at	at	ADP
cjal-3373	102	24	719–21	719–21	PROPN
cjal-3373	102	25	;	;	PUNCT
cjal-3373	102	26	david	david	PROPN
cjal-3373	102	27	hasen	hasen	PROPN
cjal-3373	102	28	,	,	PUNCT
cjal-3373	102	29	taxation	taxation	NOUN
cjal-3373	102	30	and	and	CCONJ
cjal-3373	102	31	innovation	innovation	NOUN
cjal-3373	102	32	:	:	PUNCT
cjal-3373	102	33	a	a	DET
cjal-3373	102	34	sectorial	sectorial	ADJ
cjal-3373	102	35	approach	approach	NOUN
cjal-3373	102	36	,	,	PUNCT
cjal-3373	102	37	2017	2017	NUM
cjal-3373	102	38	u.	u.	PROPN
cjal-3373	102	39	ill	ill	PROPN
cjal-3373	102	40	.	.	PUNCT
cjal-3373	103	1	l.	l.	PROPN
cjal-3373	103	2	rev	rev	PROPN
cjal-3373	103	3	.	.	PROPN
cjal-3373	103	4	1043	1043	NUM
cjal-3373	103	5	,	,	PUNCT
cjal-3373	103	6	1076–78	1076–78	NUM
cjal-3373	103	7	(	(	PUNCT
cjal-3373	103	8	2017	2017	NUM
cjal-3373	103	9	)	)	PUNCT
cjal-3373	103	10	.	.	PUNCT
cjal-3373	104	1	with	with	ADP
cjal-3373	104	2	regard	regard	NOUN
cjal-3373	104	3	to	to	ADP
cjal-3373	104	4	cases	case	NOUN
cjal-3373	104	5	related	relate	VERB
cjal-3373	104	6	to	to	ADP
cjal-3373	104	7	the	the	DET
cjal-3373	104	8	trafficking	trafficking	NOUN
cjal-3373	104	9	in	in	ADP
cjal-3373	104	10	losses	loss	NOUN
cjal-3373	104	11	through	through	ADP
cjal-3373	104	12	mergers	merger	NOUN
cjal-3373	104	13	and	and	CCONJ
cjal-3373	104	14	acquisitions	acquisition	NOUN
cjal-3373	104	15	to	to	PART
cjal-3373	104	16	circumvent	circumvent	VERB
cjal-3373	104	17	the	the	DET
cjal-3373	104	18	time	time	NOUN
cjal-3373	104	19	limitations	limitation	NOUN
cjal-3373	104	20	of	of	ADP
cjal-3373	104	21	the	the	DET
cjal-3373	104	22	carryforward	carryforward	ADJ
cjal-3373	104	23	period	period	NOUN
cjal-3373	104	24	in	in	ADP
cjal-3373	104	25	japan	japan	PROPN
cjal-3373	104	26	,	,	PUNCT
cjal-3373	104	27	see	see	VERB
cjal-3373	104	28	saikō	saikō	NOUN
cjal-3373	104	29	saibansho	saibansho	PROPN
cjal-3373	105	1	[	[	X
cjal-3373	105	2	sup	sup	NOUN
cjal-3373	105	3	.	.	PUNCT
cjal-3373	106	1	ct	ct	NUM
cjal-3373	106	2	.	.	PUNCT
cjal-3373	106	3	]	]	PUNCT
cjal-3373	107	1	feb	feb	PROPN
cjal-3373	107	2	.	.	PROPN
cjal-3373	107	3	29	29	NUM
cjal-3373	107	4	,	,	PUNCT
cjal-3373	107	5	2016	2016	NUM
cjal-3373	107	6	,	,	PUNCT
cjal-3373	107	7	hei	hei	PROPN
cjal-3373	107	8	27	27	NUM
cjal-3373	107	9	(	(	PUNCT
cjal-3373	107	10	gyo	gyo	NOUN
cjal-3373	107	11	-	-	PUNCT
cjal-3373	107	12	hi	hi	NOUN
cjal-3373	107	13	)	)	PUNCT
cjal-3373	107	14	no	no	NOUN
cjal-3373	107	15	.	.	NOUN
cjal-3373	108	1	75	75	NUM
cjal-3373	108	2	,	,	PUNCT
cjal-3373	108	3	70	70	NUM
cjal-3373	108	4	saikō	saikō	NOUN
cjal-3373	108	5	saibansho	saibansho	VERB
cjal-3373	108	6	minji	minji	X
cjal-3373	108	7	hanreishū	hanreishū	PROPN
cjal-3373	109	1	[	[	X
cjal-3373	109	2	minshū	minshū	NOUN
cjal-3373	109	3	]	]	X
cjal-3373	109	4	242	242	NUM
cjal-3373	110	1	[	[	X
cjal-3373	110	2	yahoo	yahoo	PROPN
cjal-3373	110	3	japan	japan	PROPN
cjal-3373	110	4	]	]	PUNCT
cjal-3373	110	5	;	;	PUNCT
cjal-3373	110	6	saikō	saikō	NOUN
cjal-3373	110	7	saibansho	saibansho	PROPN
cjal-3373	111	1	[	[	X
cjal-3373	111	2	sup	sup	NOUN
cjal-3373	111	3	.	.	PUNCT
cjal-3373	112	1	ct	ct	NUM
cjal-3373	112	2	.	.	PUNCT
cjal-3373	112	3	]	]	PUNCT
cjal-3373	113	1	feb	feb	PROPN
cjal-3373	113	2	.	.	PROPN
cjal-3373	113	3	29	29	NUM
cjal-3373	113	4	,	,	PUNCT
cjal-3373	113	5	2016	2016	NUM
cjal-3373	113	6	,	,	PUNCT
cjal-3373	113	7	hei	hei	PROPN
cjal-3373	113	8	27	27	NUM
cjal-3373	113	9	(	(	PUNCT
cjal-3373	113	10	gyo	gyo	NOUN
cjal-3373	113	11	-	-	PUNCT
cjal-3373	113	12	hi	hi	NOUN
cjal-3373	113	13	)	)	PUNCT
cjal-3373	113	14	no	no	NOUN
cjal-3373	113	15	.	.	NOUN
cjal-3373	113	16	177	177	NUM
cjal-3373	113	17	,	,	PUNCT
cjal-3373	113	18	70	70	NUM
cjal-3373	113	19	saikō	saikō	NOUN
cjal-3373	113	20	saibansho	saibansho	VERB
cjal-3373	113	21	minji	minji	X
cjal-3373	113	22	hanreishū	hanreishū	PROPN
cjal-3373	114	1	[	[	X
cjal-3373	114	2	minshū	minshū	NOUN
cjal-3373	114	3	]	]	X
cjal-3373	114	4	470	470	NUM
cjal-3373	115	1	[	[	X
cjal-3373	115	2	idcf	idcf	NOUN
cjal-3373	115	3	]	]	PUNCT
cjal-3373	115	4	.	.	PUNCT
cjal-3373	116	1	see	see	VERB
cjal-3373	116	2	also	also	ADV
cjal-3373	116	3	takayuki	takayuki	PROPN
cjal-3373	116	4	nagato	nagato	PROPN
cjal-3373	116	5	,	,	PUNCT
cjal-3373	116	6	a	a	DET
cjal-3373	116	7	general	general	ADJ
cjal-3373	116	8	antiavoidance	antiavoidance	NOUN
cjal-3373	116	9	rule	rule	NOUN
cjal-3373	116	10	(	(	PUNCT
cjal-3373	116	11	gaar	gaar	PROPN
cjal-3373	116	12	)	)	PUNCT
cjal-3373	116	13	and	and	CCONJ
cjal-3373	116	14	the	the	DET
cjal-3373	116	15	rule	rule	NOUN
cjal-3373	116	16	of	of	ADP
cjal-3373	116	17	law	law	NOUN
cjal-3373	116	18	in	in	ADP
cjal-3373	116	19	japan	japan	PROPN
cjal-3373	116	20	,	,	PUNCT
cjal-3373	116	21	13	13	NUM
cjal-3373	116	22	pub	pub	NOUN
cjal-3373	116	23	.	.	PUNCT
cjal-3373	117	1	pol’y	pol’y	NOUN
cjal-3373	117	2	rev	rev	VERB
cjal-3373	117	3	.	.	PROPN
cjal-3373	117	4	35	35	NUM
cjal-3373	117	5	,	,	PUNCT
cjal-3373	117	6	58–63	58–63	NUM
cjal-3373	117	7	(	(	PUNCT
cjal-3373	117	8	2017	2017	NUM
cjal-3373	117	9	)	)	PUNCT
cjal-3373	117	10	(	(	PUNCT
cjal-3373	117	11	analyzing	analyze	VERB
cjal-3373	117	12	the	the	DET
cjal-3373	117	13	cases	case	NOUN
cjal-3373	117	14	)	)	PUNCT
cjal-3373	117	15	.	.	PUNCT
cjal-3373	118	1	146	146	NUM
cjal-3373	118	2	columbia	columbia	PROPN
cjal-3373	118	3	journal	journal	PROPN
cjal-3373	118	4	of	of	ADP
cjal-3373	118	5	asian	asian	ADJ
cjal-3373	118	6	law	law	NOUN
cjal-3373	119	1	[	[	X
cjal-3373	119	2	vol	vol	NOUN
cjal-3373	119	3	.	.	PUNCT
cjal-3373	119	4	32:139	32:139	NUM
cjal-3373	119	5	to	to	PART
cjal-3373	119	6	summarize	summarize	VERB
cjal-3373	119	7	,	,	PUNCT
cjal-3373	119	8	in	in	ADP
cjal-3373	119	9	tax	tax	NOUN
cjal-3373	119	10	law	law	NOUN
cjal-3373	119	11	literature	literature	NOUN
cjal-3373	119	12	,	,	PUNCT
cjal-3373	119	13	tax	tax	NOUN
cjal-3373	119	14	losses	loss	NOUN
cjal-3373	119	15	resulting	result	VERB
cjal-3373	119	16	from	from	ADP
cjal-3373	119	17	genuine	genuine	ADJ
cjal-3373	119	18	risk	risk	NOUN
cjal-3373	119	19	taking	taking	NOUN
cjal-3373	119	20	should	should	AUX
cjal-3373	119	21	be	be	AUX
cjal-3373	119	22	utilized	utilize	VERB
cjal-3373	119	23	without	without	ADP
cjal-3373	119	24	any	any	DET
cjal-3373	119	25	restrictions	restriction	NOUN
cjal-3373	119	26	to	to	PART
cjal-3373	119	27	achieve	achieve	VERB
cjal-3373	119	28	tax	tax	NOUN
cjal-3373	119	29	neutrality	neutrality	NOUN
cjal-3373	119	30	on	on	ADP
cjal-3373	119	31	risk	risk	NOUN
cjal-3373	119	32	taking	taking	NOUN
cjal-3373	119	33	,	,	PUNCT
cjal-3373	119	34	at	at	ADP
cjal-3373	119	35	least	least	ADJ
cjal-3373	119	36	in	in	ADP
cjal-3373	119	37	theory	theory	NOUN
cjal-3373	119	38	.	.	PUNCT
cjal-3373	120	1	however	however	ADV
cjal-3373	120	2	,	,	PUNCT
cjal-3373	120	3	policies	policy	NOUN
cjal-3373	120	4	to	to	PART
cjal-3373	120	5	restrict	restrict	VERB
cjal-3373	120	6	the	the	DET
cjal-3373	120	7	utilization	utilization	NOUN
cjal-3373	120	8	of	of	ADP
cjal-3373	120	9	tax	tax	NOUN
cjal-3373	120	10	losses	loss	NOUN
cjal-3373	120	11	can	can	AUX
cjal-3373	120	12	be	be	AUX
cjal-3373	120	13	justified	justify	VERB
cjal-3373	120	14	when	when	SCONJ
cjal-3373	120	15	we	we	PRON
cjal-3373	120	16	assume	assume	VERB
cjal-3373	120	17	the	the	DET
cjal-3373	120	18	current	current	ADJ
cjal-3373	120	19	income	income	NOUN
cjal-3373	120	20	tax	tax	NOUN
cjal-3373	120	21	system	system	NOUN
cjal-3373	120	22	as	as	SCONJ
cjal-3373	120	23	given	give	VERB
cjal-3373	120	24	.	.	PUNCT
cjal-3373	121	1	b.	b.	PROPN
cjal-3373	121	2	limited	limit	VERB
cjal-3373	121	3	liability	liability	NOUN
cjal-3373	121	4	in	in	ADP
cjal-3373	121	5	corporate	corporate	ADJ
cjal-3373	121	6	law	law	NOUN
cjal-3373	121	7	literature	literature	NOUN
cjal-3373	121	8	,	,	PUNCT
cjal-3373	121	9	the	the	DET
cjal-3373	121	10	rule	rule	NOUN
cjal-3373	121	11	of	of	ADP
cjal-3373	121	12	limited	limited	ADJ
cjal-3373	121	13	liability	liability	NOUN
cjal-3373	121	14	has	have	AUX
cjal-3373	121	15	drawn	draw	VERB
cjal-3373	121	16	strong	strong	ADJ
cjal-3373	121	17	academic	academic	ADJ
cjal-3373	121	18	interest	interest	NOUN
cjal-3373	121	19	for	for	ADP
cjal-3373	121	20	a	a	DET
cjal-3373	121	21	long	long	ADJ
cjal-3373	121	22	time	time	NOUN
cjal-3373	121	23	.	.	PUNCT
cjal-3373	122	1	limited	limited	ADJ
cjal-3373	122	2	liability	liability	NOUN
cjal-3373	122	3	is	be	AUX
cjal-3373	122	4	thought	think	VERB
cjal-3373	122	5	to	to	PART
cjal-3373	122	6	be	be	AUX
cjal-3373	122	7	among	among	ADP
cjal-3373	122	8	the	the	DET
cjal-3373	122	9	greatest	great	ADJ
cjal-3373	122	10	developments	development	NOUN
cjal-3373	122	11	for	for	ADP
cjal-3373	122	12	promoting	promote	VERB
cjal-3373	122	13	capital	capital	NOUN
cjal-3373	122	14	formation	formation	NOUN
cjal-3373	122	15	and	and	CCONJ
cjal-3373	122	16	economic	economic	ADJ
cjal-3373	122	17	growth.20	growth.20	PROPN
cjal-3373	122	18	in	in	ADP
cjal-3373	122	19	the	the	DET
cjal-3373	122	20	modern	modern	ADJ
cjal-3373	122	21	economy	economy	NOUN
cjal-3373	122	22	,	,	PUNCT
cjal-3373	122	23	public	public	ADJ
cjal-3373	122	24	corporations	corporation	NOUN
cjal-3373	122	25	,	,	PUNCT
cjal-3373	122	26	which	which	PRON
cjal-3373	122	27	combine	combine	VERB
cjal-3373	122	28	both	both	DET
cjal-3373	122	29	specialized	specialized	ADJ
cjal-3373	122	30	business	business	NOUN
cjal-3373	122	31	management	management	NOUN
cjal-3373	122	32	skills	skill	NOUN
cjal-3373	122	33	and	and	CCONJ
cjal-3373	122	34	vast	vast	ADJ
cjal-3373	122	35	amounts	amount	NOUN
cjal-3373	122	36	of	of	ADP
cjal-3373	122	37	capital	capital	NOUN
cjal-3373	122	38	from	from	ADP
cjal-3373	122	39	small	small	ADJ
cjal-3373	122	40	investors	investor	NOUN
cjal-3373	122	41	,	,	PUNCT
cjal-3373	122	42	emerged	emerge	VERB
cjal-3373	122	43	.	.	PUNCT
cjal-3373	123	1	limited	limited	ADJ
cjal-3373	123	2	liability	liability	NOUN
cjal-3373	123	3	reduces	reduce	VERB
cjal-3373	123	4	the	the	DET
cjal-3373	123	5	costs	cost	NOUN
cjal-3373	123	6	associated	associate	VERB
cjal-3373	123	7	with	with	ADP
cjal-3373	123	8	this	this	DET
cjal-3373	123	9	separation	separation	NOUN
cjal-3373	123	10	of	of	ADP
cjal-3373	123	11	management	management	NOUN
cjal-3373	123	12	and	and	CCONJ
cjal-3373	123	13	ownership	ownership	NOUN
cjal-3373	123	14	,	,	PUNCT
cjal-3373	123	15	including	include	VERB
cjal-3373	123	16	the	the	DET
cjal-3373	123	17	costs	cost	NOUN
cjal-3373	123	18	of	of	ADP
cjal-3373	123	19	monitoring	monitor	VERB
cjal-3373	123	20	the	the	DET
cjal-3373	123	21	manager	manager	NOUN
cjal-3373	123	22	,	,	PUNCT
cjal-3373	123	23	other	other	ADJ
cjal-3373	123	24	shareholders	shareholder	NOUN
cjal-3373	123	25	and	and	CCONJ
cjal-3373	123	26	so	so	ADV
cjal-3373	123	27	on	on	ADV
cjal-3373	123	28	.	.	PUNCT
cjal-3373	124	1	21	21	NUM
cjal-3373	124	2	furthermore	furthermore	ADV
cjal-3373	124	3	,	,	PUNCT
cjal-3373	124	4	limited	limited	ADJ
cjal-3373	124	5	liability	liability	NOUN
cjal-3373	124	6	makes	make	VERB
cjal-3373	124	7	it	it	PRON
cjal-3373	124	8	easier	easy	ADJ
cjal-3373	124	9	for	for	SCONJ
cjal-3373	124	10	risk	risk	NOUN
cjal-3373	124	11	-	-	PUNCT
cjal-3373	124	12	averse	averse	ADJ
cjal-3373	124	13	investors	investor	NOUN
cjal-3373	124	14	to	to	PART
cjal-3373	124	15	take	take	VERB
cjal-3373	124	16	on	on	ADP
cjal-3373	124	17	more	more	ADJ
cjal-3373	124	18	risk	risk	NOUN
cjal-3373	124	19	.	.	PUNCT
cjal-3373	125	1	22	22	NUM
cjal-3373	125	2	however	however	ADV
cjal-3373	125	3	,	,	PUNCT
cjal-3373	125	4	the	the	DET
cjal-3373	125	5	negative	negative	ADJ
cjal-3373	125	6	byproducts	byproduct	NOUN
cjal-3373	125	7	of	of	ADP
cjal-3373	125	8	the	the	DET
cjal-3373	125	9	rule	rule	NOUN
cjal-3373	125	10	of	of	ADP
cjal-3373	125	11	limited	limited	ADJ
cjal-3373	125	12	liability	liability	NOUN
cjal-3373	125	13	are	be	AUX
cjal-3373	125	14	well	well	ADV
cjal-3373	125	15	recognized	recognize	VERB
cjal-3373	125	16	.	.	PUNCT
cjal-3373	126	1	specifically	specifically	ADV
cjal-3373	126	2	,	,	PUNCT
cjal-3373	126	3	limited	limited	ADJ
cjal-3373	126	4	liability	liability	NOUN
cjal-3373	126	5	induces	induce	VERB
cjal-3373	126	6	shareholders	shareholder	NOUN
cjal-3373	126	7	to	to	PART
cjal-3373	126	8	take	take	VERB
cjal-3373	126	9	excessive	excessive	ADJ
cjal-3373	126	10	risk	risk	NOUN
cjal-3373	126	11	because	because	SCONJ
cjal-3373	126	12	it	it	PRON
cjal-3373	126	13	allows	allow	VERB
cjal-3373	126	14	them	they	PRON
cjal-3373	126	15	to	to	PART
cjal-3373	126	16	externalize	externalize	VERB
cjal-3373	126	17	the	the	DET
cjal-3373	126	18	risk	risk	NOUN
cjal-3373	126	19	to	to	ADP
cjal-3373	126	20	a	a	DET
cjal-3373	126	21	third	third	ADJ
cjal-3373	126	22	party	party	NOUN
cjal-3373	126	23	.	.	PUNCT
cjal-3373	127	1	the	the	DET
cjal-3373	127	2	following	follow	VERB
cjal-3373	127	3	is	be	AUX
cjal-3373	127	4	a	a	DET
cjal-3373	127	5	simple	simple	ADJ
cjal-3373	127	6	numerical	numerical	ADJ
cjal-3373	127	7	example	example	NOUN
cjal-3373	127	8	.	.	PUNCT
cjal-3373	128	1	in	in	ADP
cjal-3373	128	2	scenario	scenario	NOUN
cjal-3373	128	3	4	4	NUM
cjal-3373	128	4	,	,	PUNCT
cjal-3373	128	5	investor	investor	NOUN
cjal-3373	128	6	has	have	VERB
cjal-3373	128	7	5,000	5,000	NUM
cjal-3373	128	8	in	in	ADP
cjal-3373	128	9	assets	asset	NOUN
cjal-3373	128	10	.	.	PUNCT
cjal-3373	129	1	project	project	NOUN
cjal-3373	129	2	c	c	PROPN
cjal-3373	129	3	has	have	VERB
cjal-3373	129	4	an	an	DET
cjal-3373	129	5	80	80	NUM
cjal-3373	129	6	%	%	NOUN
cjal-3373	129	7	chance	chance	NOUN
cjal-3373	129	8	of	of	ADP
cjal-3373	129	9	producing	produce	VERB
cjal-3373	129	10	500	500	NUM
cjal-3373	129	11	in	in	ADP
cjal-3373	129	12	profits	profit	NOUN
cjal-3373	129	13	and	and	CCONJ
cjal-3373	129	14	a	a	DET
cjal-3373	129	15	20	20	NUM
cjal-3373	129	16	%	%	NOUN
cjal-3373	129	17	chance	chance	NOUN
cjal-3373	129	18	of	of	ADP
cjal-3373	129	19	producing	produce	VERB
cjal-3373	129	20	5,000	5,000	NUM
cjal-3373	129	21	in	in	ADP
cjal-3373	129	22	losses	loss	NOUN
cjal-3373	129	23	.	.	PUNCT
cjal-3373	130	1	thus	thus	ADV
cjal-3373	130	2	,	,	PUNCT
cjal-3373	130	3	the	the	DET
cjal-3373	130	4	expected	expect	VERB
cjal-3373	130	5	return	return	NOUN
cjal-3373	130	6	of	of	ADP
cjal-3373	130	7	project	project	NOUN
cjal-3373	130	8	c	c	NOUN
cjal-3373	130	9	is	be	AUX
cjal-3373	130	10	-600.23	-600.23	PROPN
cjal-3373	130	11	project	project	NOUN
cjal-3373	130	12	c	c	NOUN
cjal-3373	130	13	is	be	AUX
cjal-3373	130	14	therefore	therefore	ADV
cjal-3373	130	15	socially	socially	ADV
cjal-3373	130	16	undesirable	undesirable	ADJ
cjal-3373	130	17	,	,	PUNCT
cjal-3373	130	18	and	and	CCONJ
cjal-3373	130	19	investor	investor	NOUN
cjal-3373	130	20	does	do	AUX
cjal-3373	130	21	not	not	PART
cjal-3373	130	22	take	take	VERB
cjal-3373	130	23	this	this	DET
cjal-3373	130	24	risk	risk	NOUN
cjal-3373	130	25	if	if	SCONJ
cjal-3373	130	26	she	she	PRON
cjal-3373	130	27	has	have	VERB
cjal-3373	130	28	unlimited	unlimited	ADJ
cjal-3373	130	29	liability	liability	NOUN
cjal-3373	130	30	because	because	SCONJ
cjal-3373	130	31	she	she	PRON
cjal-3373	130	32	is	be	AUX
cjal-3373	130	33	liable	liable	ADJ
cjal-3373	130	34	for	for	ADP
cjal-3373	130	35	all	all	PRON
cjal-3373	130	36	of	of	ADP
cjal-3373	130	37	the	the	DET
cjal-3373	130	38	losses	loss	NOUN
cjal-3373	130	39	.	.	PUNCT
cjal-3373	131	1	however	however	ADV
cjal-3373	131	2	,	,	PUNCT
cjal-3373	131	3	taking	take	VERB
cjal-3373	131	4	this	this	DET
cjal-3373	131	5	risk	risk	NOUN
cjal-3373	131	6	is	be	AUX
cjal-3373	131	7	rational	rational	ADJ
cjal-3373	131	8	for	for	ADP
cjal-3373	131	9	investor	investor	NOUN
cjal-3373	131	10	under	under	ADP
cjal-3373	131	11	the	the	DET
cjal-3373	131	12	rule	rule	NOUN
cjal-3373	131	13	of	of	ADP
cjal-3373	131	14	20	20	NUM
cjal-3373	131	15	stephen	stephen	PROPN
cjal-3373	131	16	m.	m.	PROPN
cjal-3373	131	17	bainbridge	bainbridge	PROPN
cjal-3373	131	18	&	&	CCONJ
cjal-3373	131	19	m.	m.	PROPN
cjal-3373	131	20	todd	todd	PROPN
cjal-3373	131	21	henderson	henderson	PROPN
cjal-3373	131	22	,	,	PUNCT
cjal-3373	131	23	limited	limited	ADJ
cjal-3373	131	24	liability	liability	NOUN
cjal-3373	131	25	:	:	PUNCT
cjal-3373	131	26	a	a	DET
cjal-3373	131	27	legal	legal	ADJ
cjal-3373	131	28	and	and	CCONJ
cjal-3373	131	29	economic	economic	ADJ
cjal-3373	131	30	analysis	analysis	NOUN
cjal-3373	131	31	302	302	NUM
cjal-3373	131	32	(	(	PUNCT
cjal-3373	131	33	2016	2016	NUM
cjal-3373	131	34	)	)	PUNCT
cjal-3373	131	35	.	.	PUNCT
cjal-3373	132	1	21	21	NUM
cjal-3373	132	2	see	see	VERB
cjal-3373	132	3	frank	frank	PROPN
cjal-3373	132	4	h.	h.	PROPN
cjal-3373	132	5	easterbrook	easterbrook	PROPN
cjal-3373	132	6	&	&	CCONJ
cjal-3373	132	7	daniel	daniel	PROPN
cjal-3373	132	8	r.	r.	PROPN
cjal-3373	132	9	fischel	fischel	PROPN
cjal-3373	132	10	,	,	PUNCT
cjal-3373	132	11	the	the	DET
cjal-3373	132	12	economic	economic	ADJ
cjal-3373	132	13	structure	structure	NOUN
cjal-3373	132	14	of	of	ADP
cjal-3373	132	15	corporate	corporate	ADJ
cjal-3373	132	16	law	law	NOUN
cjal-3373	132	17	41–44	41–44	NUM
cjal-3373	132	18	(	(	PUNCT
cjal-3373	132	19	1991	1991	NUM
cjal-3373	132	20	)	)	PUNCT
cjal-3373	132	21	.	.	PUNCT
cjal-3373	133	1	22	22	NUM
cjal-3373	133	2	michael	michael	PROPN
cjal-3373	133	3	simkovic	simkovic	PROPN
cjal-3373	133	4	,	,	PUNCT
cjal-3373	133	5	limited	limited	ADJ
cjal-3373	133	6	liability	liability	NOUN
cjal-3373	133	7	and	and	CCONJ
cjal-3373	133	8	the	the	DET
cjal-3373	133	9	known	know	VERB
cjal-3373	133	10	unknown	unknown	NOUN
cjal-3373	133	11	,	,	PUNCT
cjal-3373	133	12	68	68	NUM
cjal-3373	133	13	duke	duke	PROPN
cjal-3373	133	14	l.	l.	PROPN
cjal-3373	133	15	j.	j.	PROPN
cjal-3373	133	16	275	275	PROPN
cjal-3373	133	17	,	,	PUNCT
cjal-3373	133	18	285	285	NUM
cjal-3373	133	19	(	(	PUNCT
cjal-3373	133	20	2018	2018	NUM
cjal-3373	133	21	)	)	PUNCT
cjal-3373	133	22	.	.	PUNCT
cjal-3373	134	1	see	see	VERB
cjal-3373	134	2	also	also	ADV
cjal-3373	134	3	bainbridge	bainbridge	PROPN
cjal-3373	134	4	&	&	CCONJ
cjal-3373	134	5	henderson	henderson	PROPN
cjal-3373	134	6	,	,	PUNCT
cjal-3373	134	7	supra	supra	PROPN
cjal-3373	134	8	note	note	PROPN
cjal-3373	134	9	20	20	NUM
cjal-3373	134	10	,	,	PUNCT
cjal-3373	134	11	at	at	ADP
cjal-3373	134	12	47–49	47–49	NUM
cjal-3373	134	13	(	(	PUNCT
cjal-3373	134	14	showing	show	VERB
cjal-3373	134	15	a	a	DET
cjal-3373	134	16	numerical	numerical	ADJ
cjal-3373	134	17	example	example	NOUN
cjal-3373	134	18	)	)	PUNCT
cjal-3373	134	19	.	.	PUNCT
cjal-3373	135	1	23	23	NUM
cjal-3373	136	1	=	=	NUM
cjal-3373	136	2	500×0.8	500×0.8	NUM
cjal-3373	136	3	-	-	PUNCT
cjal-3373	136	4	5000×0.2	5000×0.2	NUM
cjal-3373	136	5	.	.	NOUN
cjal-3373	136	6	2019	2019	NUM
cjal-3373	136	7	]	]	PUNCT
cjal-3373	136	8	tax	tax	NOUN
cjal-3373	136	9	losses	loss	NOUN
cjal-3373	136	10	and	and	CCONJ
cjal-3373	136	11	excessive	excessive	ADJ
cjal-3373	136	12	risk	risk	NOUN
cjal-3373	136	13	taking	take	VERB
cjal-3373	136	14	147	147	NUM
cjal-3373	136	15	limited	limited	ADJ
cjal-3373	136	16	liability	liability	NOUN
cjal-3373	136	17	.	.	PUNCT
cjal-3373	137	1	in	in	ADP
cjal-3373	137	2	scenario	scenario	NOUN
cjal-3373	137	3	5	5	NUM
cjal-3373	137	4	,	,	PUNCT
cjal-3373	137	5	investor	investor	NOUN
cjal-3373	137	6	establishes	establish	VERB
cjal-3373	137	7	a	a	DET
cjal-3373	137	8	corporation	corporation	NOUN
cjal-3373	137	9	to	to	PART
cjal-3373	137	10	enjoy	enjoy	VERB
cjal-3373	137	11	the	the	DET
cjal-3373	137	12	benefits	benefit	NOUN
cjal-3373	137	13	of	of	ADP
cjal-3373	137	14	limited	limited	ADJ
cjal-3373	137	15	liability	liability	NOUN
cjal-3373	137	16	by	by	ADP
cjal-3373	137	17	contributing	contribute	VERB
cjal-3373	137	18	1,000	1,000	NUM
cjal-3373	137	19	of	of	ADP
cjal-3373	137	20	her	her	PRON
cjal-3373	137	21	assets	asset	NOUN
cjal-3373	137	22	with	with	ADP
cjal-3373	137	23	setting	set	VERB
cjal-3373	137	24	aside	aside	ADP
cjal-3373	137	25	the	the	DET
cjal-3373	137	26	remaining	remain	VERB
cjal-3373	137	27	4,000	4,000	NUM
cjal-3373	137	28	in	in	ADP
cjal-3373	137	29	her	her	PRON
cjal-3373	137	30	pocket	pocket	NOUN
cjal-3373	137	31	.	.	PUNCT
cjal-3373	138	1	investor	investor	NOUN
cjal-3373	138	2	assumes	assume	VERB
cjal-3373	138	3	the	the	DET
cjal-3373	138	4	risk	risk	NOUN
cjal-3373	138	5	of	of	ADP
cjal-3373	138	6	project	project	NOUN
cjal-3373	138	7	c	c	PROPN
cjal-3373	138	8	via	via	ADP
cjal-3373	138	9	corporation	corporation	NOUN
cjal-3373	138	10	because	because	SCONJ
cjal-3373	138	11	her	her	PRON
cjal-3373	138	12	private	private	ADJ
cjal-3373	138	13	expected	expect	VERB
cjal-3373	138	14	return	return	NOUN
cjal-3373	138	15	is	be	AUX
cjal-3373	138	16	now	now	ADV
cjal-3373	138	17	200	200	NUM
cjal-3373	138	18	due	due	ADJ
cjal-3373	138	19	to	to	ADP
cjal-3373	138	20	the	the	DET
cjal-3373	138	21	limited	limited	ADJ
cjal-3373	138	22	liability	liability	NOUN
cjal-3373	138	23	feature.24	feature.24	NOUN
cjal-3373	138	24	losses	loss	NOUN
cjal-3373	138	25	that	that	PRON
cjal-3373	138	26	are	be	AUX
cjal-3373	138	27	not	not	PART
cjal-3373	138	28	covered	cover	VERB
cjal-3373	138	29	by	by	ADP
cjal-3373	138	30	corporation	corporation	NOUN
cjal-3373	138	31	’s	’s	PART
cjal-3373	138	32	assets	asset	NOUN
cjal-3373	138	33	are	be	AUX
cjal-3373	138	34	shifted	shift	VERB
cjal-3373	138	35	to	to	ADP
cjal-3373	138	36	other	other	ADJ
cjal-3373	138	37	parties	party	NOUN
cjal-3373	138	38	in	in	ADP
cjal-3373	138	39	society	society	NOUN
cjal-3373	138	40	,	,	PUNCT
cjal-3373	138	41	such	such	ADJ
cjal-3373	138	42	as	as	ADP
cjal-3373	138	43	creditors	creditor	NOUN
cjal-3373	138	44	.	.	PUNCT
cjal-3373	139	1	this	this	DET
cjal-3373	139	2	scenario	scenario	NOUN
cjal-3373	139	3	is	be	AUX
cjal-3373	139	4	a	a	DET
cjal-3373	139	5	typical	typical	ADJ
cjal-3373	139	6	example	example	NOUN
cjal-3373	139	7	of	of	ADP
cjal-3373	139	8	the	the	DET
cjal-3373	139	9	judgment	judgment	NOUN
cjal-3373	139	10	proof	proof	NOUN
cjal-3373	139	11	problem	problem	NOUN
cjal-3373	139	12	.	.	PUNCT
cjal-3373	140	1	25	25	NUM
cjal-3373	140	2	this	this	DET
cjal-3373	140	3	externalization	externalization	NOUN
cjal-3373	140	4	of	of	ADP
cjal-3373	140	5	risk	risk	NOUN
cjal-3373	140	6	is	be	AUX
cjal-3373	140	7	not	not	PART
cjal-3373	140	8	as	as	ADV
cjal-3373	140	9	problematic	problematic	ADJ
cjal-3373	140	10	if	if	SCONJ
cjal-3373	140	11	creditors	creditor	NOUN
cjal-3373	140	12	can	can	AUX
cjal-3373	140	13	protect	protect	VERB
cjal-3373	140	14	themselves	themselves	PRON
cjal-3373	140	15	in	in	ADP
cjal-3373	140	16	advance	advance	NOUN
cjal-3373	140	17	through	through	ADP
cjal-3373	140	18	contracts	contract	NOUN
cjal-3373	140	19	.	.	PUNCT
cjal-3373	141	1	accordingly	accordingly	ADV
cjal-3373	141	2	,	,	PUNCT
cjal-3373	141	3	voluntary	voluntary	ADJ
cjal-3373	141	4	creditors	creditor	NOUN
cjal-3373	141	5	often	often	ADV
cjal-3373	141	6	require	require	VERB
cjal-3373	141	7	corporations	corporation	NOUN
cjal-3373	141	8	to	to	PART
cjal-3373	141	9	pay	pay	VERB
cjal-3373	141	10	additional	additional	ADJ
cjal-3373	141	11	risk	risk	NOUN
cjal-3373	141	12	premia	premia	NOUN
cjal-3373	141	13	in	in	ADP
cjal-3373	141	14	the	the	DET
cjal-3373	141	15	form	form	NOUN
cjal-3373	141	16	of	of	ADP
cjal-3373	141	17	higher	high	ADJ
cjal-3373	141	18	interest	interest	NOUN
cjal-3373	141	19	rates	rate	NOUN
cjal-3373	141	20	as	as	ADP
cjal-3373	141	21	a	a	DET
cjal-3373	141	22	consideration	consideration	NOUN
cjal-3373	141	23	for	for	ADP
cjal-3373	141	24	their	their	PRON
cjal-3373	141	25	assumption	assumption	NOUN
cjal-3373	141	26	of	of	ADP
cjal-3373	141	27	additional	additional	ADJ
cjal-3373	141	28	risk	risk	NOUN
cjal-3373	141	29	.	.	PUNCT
cjal-3373	142	1	they	they	PRON
cjal-3373	142	2	can	can	AUX
cjal-3373	142	3	also	also	ADV
cjal-3373	142	4	monitor	monitor	VERB
cjal-3373	142	5	corporations	corporation	NOUN
cjal-3373	142	6	using	use	VERB
cjal-3373	142	7	contractual	contractual	ADJ
cjal-3373	142	8	covenants	covenant	NOUN
cjal-3373	142	9	.	.	PUNCT
cjal-3373	143	1	as	as	ADP
cjal-3373	143	2	a	a	DET
cjal-3373	143	3	result	result	NOUN
cjal-3373	143	4	,	,	PUNCT
cjal-3373	143	5	sophisticated	sophisticated	ADJ
cjal-3373	143	6	voluntary	voluntary	ADJ
cjal-3373	143	7	creditors	creditor	NOUN
cjal-3373	143	8	are	be	AUX
cjal-3373	143	9	often	often	ADV
cjal-3373	143	10	considered	consider	VERB
cjal-3373	143	11	as	as	ADP
cjal-3373	143	12	risk	risk	NOUN
cjal-3373	143	13	takers26	takers26	NOUN
cjal-3373	143	14	who	who	PRON
cjal-3373	143	15	play	play	VERB
cjal-3373	143	16	a	a	DET
cjal-3373	143	17	crucial	crucial	ADJ
cjal-3373	143	18	role	role	NOUN
cjal-3373	143	19	in	in	ADP
cjal-3373	143	20	corporate	corporate	ADJ
cjal-3373	143	21	governance.27	governance.27	PROPN
cjal-3373	143	22	in	in	ADP
cjal-3373	143	23	contrast	contrast	NOUN
cjal-3373	143	24	,	,	PUNCT
cjal-3373	143	25	involuntary	involuntary	ADJ
cjal-3373	143	26	creditors	creditor	NOUN
cjal-3373	143	27	,	,	PUNCT
cjal-3373	143	28	such	such	ADJ
cjal-3373	143	29	as	as	ADP
cjal-3373	143	30	the	the	DET
cjal-3373	143	31	victims	victim	NOUN
cjal-3373	143	32	of	of	ADP
cjal-3373	143	33	a	a	DET
cjal-3373	143	34	mass	mass	NOUN
cjal-3373	143	35	tort	tort	NOUN
cjal-3373	143	36	,	,	PUNCT
cjal-3373	143	37	have	have	VERB
cjal-3373	143	38	no	no	DET
cjal-3373	143	39	such	such	ADJ
cjal-3373	143	40	opportunities	opportunity	NOUN
cjal-3373	143	41	to	to	PART
cjal-3373	143	42	protect	protect	VERB
cjal-3373	143	43	themselves	themselves	PRON
cjal-3373	143	44	before	before	SCONJ
cjal-3373	143	45	they	they	PRON
cjal-3373	143	46	are	be	AUX
cjal-3373	143	47	damaged	damage	VERB
cjal-3373	143	48	.	.	PUNCT
cjal-3373	144	1	thus	thus	ADV
cjal-3373	144	2	,	,	PUNCT
cjal-3373	144	3	many	many	ADJ
cjal-3373	144	4	prominent	prominent	ADJ
cjal-3373	144	5	scholars	scholar	NOUN
cjal-3373	144	6	have	have	AUX
cjal-3373	144	7	argued	argue	VERB
cjal-3373	144	8	for	for	ADP
cjal-3373	144	9	unlimited	unlimited	ADJ
cjal-3373	144	10	shareholder	shareholder	NOUN
cjal-3373	144	11	liability	liability	NOUN
cjal-3373	144	12	for	for	ADP
cjal-3373	144	13	tort	tort	NOUN
cjal-3373	144	14	liability.28	liability.28	NOUN
cjal-3373	144	15	this	this	DET
cjal-3373	144	16	radical	radical	ADJ
cjal-3373	144	17	proposal	proposal	NOUN
cjal-3373	144	18	seems	seem	VERB
cjal-3373	144	19	attractive	attractive	ADJ
cjal-3373	144	20	,	,	PUNCT
cjal-3373	144	21	but	but	CCONJ
cjal-3373	144	22	it	it	PRON
cjal-3373	144	23	is	be	AUX
cjal-3373	144	24	not	not	PART
cjal-3373	144	25	practical	practical	ADJ
cjal-3373	144	26	considering	consider	VERB
cjal-3373	144	27	the	the	DET
cjal-3373	144	28	administrative	administrative	ADJ
cjal-3373	144	29	costs	cost	NOUN
cjal-3373	144	30	of	of	ADP
cjal-3373	144	31	monitoring	monitor	VERB
cjal-3373	144	32	shareholders	shareholder	NOUN
cjal-3373	144	33	’	'	PUNCT
cjal-3373	144	34	assets	asset	NOUN
cjal-3373	144	35	and	and	CCONJ
cjal-3373	144	36	handling	handle	VERB
cjal-3373	144	37	collections	collection	NOUN
cjal-3373	144	38	from	from	ADP
cjal-3373	144	39	the	the	DET
cjal-3373	144	40	small	small	ADJ
cjal-3373	144	41	dispersed	disperse	VERB
cjal-3373	144	42	shareholders	shareholder	NOUN
cjal-3373	144	43	of	of	ADP
cjal-3373	144	44	a	a	DET
cjal-3373	144	45	public	public	ADJ
cjal-3373	144	46	corporation	corporation	NOUN
cjal-3373	144	47	.	.	PUNCT
cjal-3373	145	1	29	29	NUM
cjal-3373	145	2	at	at	ADP
cjal-3373	145	3	the	the	DET
cjal-3373	145	4	24	24	NUM
cjal-3373	145	5	=	=	NUM
cjal-3373	145	6	500×0.8	500×0.8	NUM
cjal-3373	145	7	-	-	SYM
cjal-3373	145	8	1000×0.2	1000×0.2	NUM
cjal-3373	145	9	.	.	PUNCT
cjal-3373	146	1	25	25	NUM
cjal-3373	146	2	see	see	VERB
cjal-3373	146	3	generally	generally	ADV
cjal-3373	146	4	steven	steven	PROPN
cjal-3373	146	5	shavell	shavell	PROPN
cjal-3373	146	6	,	,	PUNCT
cjal-3373	146	7	the	the	DET
cjal-3373	146	8	judgment	judgment	NOUN
cjal-3373	146	9	proof	proof	NOUN
cjal-3373	146	10	problem	problem	NOUN
cjal-3373	146	11	,	,	PUNCT
cjal-3373	146	12	6	6	NUM
cjal-3373	146	13	int’l	int’l	PRON
cjal-3373	146	14	rev	rev	VERB
cjal-3373	146	15	.	.	PROPN
cjal-3373	146	16	l.	l.	PROPN
cjal-3373	146	17	&	&	CCONJ
cjal-3373	146	18	econ	econ	PROPN
cjal-3373	146	19	.	.	PUNCT
cjal-3373	147	1	45	45	NUM
cjal-3373	147	2	(	(	PUNCT
cjal-3373	147	3	1986	1986	NUM
cjal-3373	147	4	)	)	PUNCT
cjal-3373	147	5	.	.	PUNCT
cjal-3373	148	1	26	26	NUM
cjal-3373	148	2	such	such	DET
cjal-3373	148	3	a	a	DET
cjal-3373	148	4	view	view	NOUN
cjal-3373	148	5	can	can	AUX
cjal-3373	148	6	be	be	AUX
cjal-3373	148	7	helpful	helpful	ADJ
cjal-3373	148	8	in	in	ADP
cjal-3373	148	9	connecting	connect	VERB
cjal-3373	148	10	the	the	DET
cjal-3373	148	11	corporate	corporate	ADJ
cjal-3373	148	12	law	law	NOUN
cjal-3373	148	13	literature	literature	NOUN
cjal-3373	148	14	to	to	ADP
cjal-3373	148	15	the	the	DET
cjal-3373	148	16	tax	tax	NOUN
cjal-3373	148	17	law	law	NOUN
cjal-3373	148	18	literature	literature	NOUN
cjal-3373	148	19	,	,	PUNCT
cjal-3373	148	20	which	which	PRON
cjal-3373	148	21	focuses	focus	VERB
cjal-3373	148	22	on	on	ADP
cjal-3373	148	23	the	the	DET
cjal-3373	148	24	economic	economic	ADJ
cjal-3373	148	25	distinction	distinction	NOUN
cjal-3373	148	26	between	between	ADP
cjal-3373	148	27	time	time	NOUN
cjal-3373	148	28	-	-	PUNCT
cjal-3373	148	29	value	value	NOUN
cjal-3373	148	30	and	and	CCONJ
cjal-3373	148	31	bets	bet	NOUN
cjal-3373	148	32	rather	rather	ADV
cjal-3373	148	33	than	than	ADP
cjal-3373	148	34	legal	legal	ADJ
cjal-3373	148	35	distinction	distinction	NOUN
cjal-3373	148	36	between	between	ADP
cjal-3373	148	37	debt	debt	NOUN
cjal-3373	148	38	and	and	CCONJ
cjal-3373	148	39	equity	equity	NOUN
cjal-3373	148	40	.	.	PUNCT
cjal-3373	149	1	27	27	NUM
cjal-3373	149	2	see	see	VERB
cjal-3373	149	3	generally	generally	ADV
cjal-3373	149	4	douglas	douglas	PROPN
cjal-3373	149	5	g.	g.	PROPN
cjal-3373	149	6	baird	baird	PROPN
cjal-3373	149	7	&	&	CCONJ
cjal-3373	149	8	robert	robert	PROPN
cjal-3373	149	9	k	k	PROPN
cjal-3373	149	10	,	,	PUNCT
cjal-3373	149	11	rasmussen	rasmussen	PROPN
cjal-3373	149	12	,	,	PUNCT
cjal-3373	149	13	private	private	ADJ
cjal-3373	149	14	debt	debt	NOUN
cjal-3373	149	15	and	and	CCONJ
cjal-3373	149	16	the	the	DET
cjal-3373	149	17	missing	miss	VERB
cjal-3373	149	18	lever	lever	NOUN
cjal-3373	149	19	of	of	ADP
cjal-3373	149	20	corporate	corporate	ADJ
cjal-3373	149	21	governance	governance	NOUN
cjal-3373	149	22	,	,	PUNCT
cjal-3373	149	23	154	154	NUM
cjal-3373	149	24	u.	u.	PROPN
cjal-3373	149	25	pa	pa	PROPN
cjal-3373	149	26	.	.	PROPN
cjal-3373	149	27	l.	l.	PROPN
cjal-3373	149	28	rev	rev	PROPN
cjal-3373	149	29	.	.	PROPN
cjal-3373	149	30	1209	1209	NUM
cjal-3373	149	31	(	(	PUNCT
cjal-3373	149	32	2006	2006	NUM
cjal-3373	149	33	)	)	PUNCT
cjal-3373	149	34	.	.	PUNCT
cjal-3373	150	1	28	28	NUM
cjal-3373	150	2	see	see	VERB
cjal-3373	150	3	henry	henry	PROPN
cjal-3373	150	4	hansmann	hansmann	PROPN
cjal-3373	150	5	&	&	CCONJ
cjal-3373	150	6	reinier	reinier	PROPN
cjal-3373	150	7	kraakman	kraakman	PROPN
cjal-3373	150	8	,	,	PUNCT
cjal-3373	150	9	toward	toward	ADP
cjal-3373	150	10	unlimited	unlimited	ADJ
cjal-3373	150	11	shareholder	shareholder	NOUN
cjal-3373	150	12	liability	liability	NOUN
cjal-3373	150	13	for	for	ADP
cjal-3373	150	14	corporate	corporate	ADJ
cjal-3373	150	15	torts	tort	NOUN
cjal-3373	150	16	,	,	PUNCT
cjal-3373	150	17	100	100	NUM
cjal-3373	150	18	yale	yale	PROPN
cjal-3373	150	19	l.	l.	PROPN
cjal-3373	150	20	j.	j.	PROPN
cjal-3373	150	21	1879	1879	NUM
cjal-3373	150	22	,	,	PUNCT
cjal-3373	150	23	1907–09	1907–09	NUM
cjal-3373	150	24	(	(	PUNCT
cjal-3373	150	25	1991	1991	NUM
cjal-3373	150	26	)	)	PUNCT
cjal-3373	150	27	(	(	PUNCT
cjal-3373	150	28	arguing	argue	VERB
cjal-3373	150	29	for	for	ADP
cjal-3373	150	30	unlimited	unlimited	ADJ
cjal-3373	150	31	proportionate	proportionate	ADJ
cjal-3373	150	32	shareholder	shareholder	NOUN
cjal-3373	150	33	liability	liability	NOUN
cjal-3373	150	34	for	for	ADP
cjal-3373	150	35	tort	tort	NOUN
cjal-3373	150	36	claims	claim	NOUN
cjal-3373	150	37	to	to	PART
cjal-3373	150	38	incentivize	incentivize	VERB
cjal-3373	150	39	corporate	corporate	ADJ
cjal-3373	150	40	managers	manager	NOUN
cjal-3373	150	41	to	to	PART
cjal-3373	150	42	engage	engage	VERB
cjal-3373	150	43	in	in	ADP
cjal-3373	150	44	less	less	ADV
cjal-3373	150	45	risky	risky	ADJ
cjal-3373	150	46	conduct	conduct	NOUN
cjal-3373	150	47	or	or	CCONJ
cjal-3373	150	48	purchase	purchase	VERB
cjal-3373	150	49	additional	additional	ADJ
cjal-3373	150	50	corporate	corporate	ADJ
cjal-3373	150	51	insurance	insurance	NOUN
cjal-3373	150	52	)	)	PUNCT
cjal-3373	150	53	.	.	PUNCT
cjal-3373	151	1	29	29	NUM
cjal-3373	151	2	see	see	VERB
cjal-3373	151	3	bainbridge	bainbridge	PROPN
cjal-3373	151	4	&	&	CCONJ
cjal-3373	151	5	henderson	henderson	PROPN
cjal-3373	151	6	,	,	PUNCT
cjal-3373	151	7	supra	supra	PROPN
cjal-3373	151	8	note	note	PROPN
cjal-3373	151	9	20	20	NUM
cjal-3373	151	10	,	,	PUNCT
cjal-3373	151	11	at	at	ADP
cjal-3373	151	12	70–72	70–72	NUM
cjal-3373	151	13	.	.	PUNCT
cjal-3373	152	1	see	see	VERB
cjal-3373	152	2	also	also	ADV
cjal-3373	152	3	joseph	joseph	PROPN
cjal-3373	152	4	a.	a.	PROPN
cjal-3373	152	5	grundfest	grundfest	PROPN
cjal-3373	152	6	,	,	PUNCT
cjal-3373	152	7	the	the	DET
cjal-3373	152	8	limited	limited	ADJ
cjal-3373	152	9	future	future	NOUN
cjal-3373	152	10	of	of	ADP
cjal-3373	152	11	unlimited	unlimited	ADJ
cjal-3373	152	12	liability	liability	NOUN
cjal-3373	152	13	:	:	PUNCT
cjal-3373	152	14	a	a	DET
cjal-3373	152	15	capital	capital	NOUN
cjal-3373	152	16	markets	market	NOUN
cjal-3373	152	17	perspective	perspective	NOUN
cjal-3373	152	18	,	,	PUNCT
cjal-3373	152	19	102	102	NUM
cjal-3373	152	20	yale	yale	PROPN
cjal-3373	152	21	l.	l.	PROPN
cjal-3373	152	22	j.	j.	PROPN
cjal-3373	152	23	387	387	PROPN
cjal-3373	152	24	(	(	PUNCT
cjal-3373	152	25	1992	1992	NUM
cjal-3373	152	26	)	)	PUNCT
cjal-3373	152	27	(	(	PUNCT
cjal-3373	152	28	arguing	argue	VERB
cjal-3373	152	29	that	that	SCONJ
cjal-3373	152	30	proportional	proportional	ADJ
cjal-3373	152	31	unlimited	unlimited	ADJ
cjal-3373	152	32	shareholder	shareholder	NOUN
cjal-3373	152	33	liability	liability	NOUN
cjal-3373	152	34	would	would	AUX
cjal-3373	152	35	not	not	PART
cjal-3373	152	36	function	function	VERB
cjal-3373	152	37	well	well	ADV
cjal-3373	152	38	given	give	VERB
cjal-3373	152	39	the	the	DET
cjal-3373	152	40	opportunity	opportunity	NOUN
cjal-3373	152	41	for	for	ADP
cjal-3373	152	42	arbitrage	arbitrage	NOUN
cjal-3373	152	43	148	148	NUM
cjal-3373	152	44	columbia	columbia	PROPN
cjal-3373	152	45	journal	journal	NOUN
cjal-3373	152	46	of	of	ADP
cjal-3373	152	47	asian	asian	ADJ
cjal-3373	152	48	law	law	NOUN
cjal-3373	152	49	[	[	X
cjal-3373	152	50	vol	vol	NOUN
cjal-3373	152	51	.	.	PUNCT
cjal-3373	153	1	32:139	32:139	NUM
cjal-3373	153	2	moment	moment	NOUN
cjal-3373	153	3	,	,	PUNCT
cjal-3373	153	4	other	other	ADJ
cjal-3373	153	5	mechanisms	mechanism	NOUN
cjal-3373	153	6	,	,	PUNCT
cjal-3373	153	7	such	such	ADJ
cjal-3373	153	8	as	as	ADP
cjal-3373	153	9	government	government	NOUN
cjal-3373	153	10	regulations,30	regulations,30	NOUN
cjal-3373	153	11	are	be	AUX
cjal-3373	153	12	being	be	AUX
cjal-3373	153	13	used	use	VERB
cjal-3373	153	14	to	to	PART
cjal-3373	153	15	force	force	VERB
cjal-3373	153	16	corporations	corporation	NOUN
cjal-3373	153	17	to	to	PART
cjal-3373	153	18	internalize	internalize	VERB
cjal-3373	153	19	their	their	PRON
cjal-3373	153	20	risks	risk	NOUN
cjal-3373	153	21	,	,	PUNCT
cjal-3373	153	22	although	although	SCONJ
cjal-3373	153	23	these	these	DET
cjal-3373	153	24	mechanisms	mechanism	NOUN
cjal-3373	153	25	are	be	AUX
cjal-3373	153	26	still	still	ADV
cjal-3373	153	27	far	far	ADV
cjal-3373	153	28	from	from	ADP
cjal-3373	153	29	sufficient.31	sufficient.31	PROPN
cjal-3373	153	30	in	in	ADP
cjal-3373	153	31	summary	summary	NOUN
cjal-3373	153	32	,	,	PUNCT
cjal-3373	153	33	the	the	DET
cjal-3373	153	34	rule	rule	NOUN
cjal-3373	153	35	of	of	ADP
cjal-3373	153	36	limited	limited	ADJ
cjal-3373	153	37	liability	liability	NOUN
cjal-3373	153	38	is	be	AUX
cjal-3373	153	39	an	an	DET
cjal-3373	153	40	effective	effective	ADJ
cjal-3373	153	41	mechanism	mechanism	NOUN
cjal-3373	153	42	for	for	ADP
cjal-3373	153	43	capital	capital	NOUN
cjal-3373	153	44	formation	formation	NOUN
cjal-3373	153	45	and	and	CCONJ
cjal-3373	153	46	economic	economic	ADJ
cjal-3373	153	47	growth	growth	NOUN
cjal-3373	153	48	,	,	PUNCT
cjal-3373	153	49	but	but	CCONJ
cjal-3373	153	50	the	the	DET
cjal-3373	153	51	problem	problem	NOUN
cjal-3373	153	52	of	of	ADP
cjal-3373	153	53	the	the	DET
cjal-3373	153	54	externalization	externalization	NOUN
cjal-3373	153	55	of	of	ADP
cjal-3373	153	56	risk	risk	NOUN
cjal-3373	153	57	is	be	AUX
cjal-3373	153	58	not	not	PART
cjal-3373	153	59	completely	completely	ADV
cjal-3373	153	60	solved	solve	VERB
cjal-3373	153	61	.	.	PUNCT
cjal-3373	154	1	thus	thus	ADV
cjal-3373	154	2	,	,	PUNCT
cjal-3373	154	3	limited	limited	ADJ
cjal-3373	154	4	liability	liability	NOUN
cjal-3373	154	5	is	be	AUX
cjal-3373	154	6	an	an	DET
cjal-3373	154	7	imperfect	imperfect	ADJ
cjal-3373	154	8	mechanism	mechanism	NOUN
cjal-3373	154	9	in	in	ADP
cjal-3373	154	10	the	the	DET
cjal-3373	154	11	modern	modern	ADJ
cjal-3373	154	12	economy	economy	NOUN
cjal-3373	154	13	.	.	PUNCT
cjal-3373	155	1	c.	c.	PROPN
cjal-3373	155	2	an	an	DET
cjal-3373	155	3	integrated	integrate	VERB
cjal-3373	155	4	analysis	analysis	NOUN
cjal-3373	155	5	an	an	DET
cjal-3373	155	6	integrated	integrated	ADJ
cjal-3373	155	7	analysis	analysis	NOUN
cjal-3373	155	8	of	of	ADP
cjal-3373	155	9	the	the	DET
cjal-3373	155	10	relationship	relationship	NOUN
cjal-3373	155	11	between	between	ADP
cjal-3373	155	12	tax	tax	NOUN
cjal-3373	155	13	losses	loss	NOUN
cjal-3373	155	14	and	and	CCONJ
cjal-3373	155	15	limited	limited	ADJ
cjal-3373	155	16	liability	liability	NOUN
cjal-3373	155	17	is	be	AUX
cjal-3373	155	18	important	important	ADJ
cjal-3373	155	19	because	because	SCONJ
cjal-3373	155	20	many	many	ADJ
cjal-3373	155	21	businesses	business	NOUN
cjal-3373	155	22	operate	operate	VERB
cjal-3373	155	23	under	under	ADP
cjal-3373	155	24	the	the	DET
cjal-3373	155	25	rule	rule	NOUN
cjal-3373	155	26	of	of	ADP
cjal-3373	155	27	limited	limited	ADJ
cjal-3373	155	28	liability,32	liability,32	VERB
cjal-3373	155	29	but	but	CCONJ
cjal-3373	155	30	,	,	PUNCT
cjal-3373	155	31	to	to	ADP
cjal-3373	155	32	the	the	DET
cjal-3373	155	33	best	good	ADJ
cjal-3373	155	34	of	of	ADP
cjal-3373	155	35	our	our	PRON
cjal-3373	155	36	knowledge	knowledge	NOUN
cjal-3373	155	37	,	,	PUNCT
cjal-3373	155	38	few	few	ADJ
cjal-3373	155	39	studies	study	NOUN
cjal-3373	155	40	focus	focus	VERB
cjal-3373	155	41	on	on	ADP
cjal-3373	155	42	this	this	DET
cjal-3373	155	43	issue.33	issue.33	NOUN
cjal-3373	155	44	the	the	DET
cjal-3373	155	45	dominant	dominant	ADJ
cjal-3373	155	46	argument	argument	NOUN
cjal-3373	155	47	in	in	ADP
cjal-3373	155	48	the	the	DET
cjal-3373	155	49	tax	tax	NOUN
cjal-3373	155	50	law	law	NOUN
cjal-3373	155	51	literature	literature	NOUN
cjal-3373	155	52	is	be	AUX
cjal-3373	155	53	that	that	PRON
cjal-3373	155	54	full	full	ADJ
cjal-3373	155	55	refundability	refundability	NOUN
cjal-3373	155	56	or	or	CCONJ
cjal-3373	155	57	its	its	PRON
cjal-3373	155	58	alternatives	alternative	NOUN
cjal-3373	155	59	should	should	AUX
cjal-3373	155	60	be	be	AUX
cjal-3373	155	61	provided	provide	VERB
cjal-3373	155	62	to	to	ADP
cjal-3373	155	63	taxpayers	taxpayer	NOUN
cjal-3373	155	64	.	.	PUNCT
cjal-3373	156	1	however	however	ADV
cjal-3373	156	2	,	,	PUNCT
cjal-3373	156	3	this	this	DET
cjal-3373	156	4	argument	argument	NOUN
cjal-3373	156	5	in	in	ADP
cjal-3373	156	6	the	the	DET
cjal-3373	156	7	literature	literature	NOUN
cjal-3373	156	8	does	do	AUX
cjal-3373	156	9	not	not	PART
cjal-3373	156	10	consider	consider	VERB
cjal-3373	156	11	limited	limited	ADJ
cjal-3373	156	12	liability	liability	NOUN
cjal-3373	156	13	,	,	PUNCT
cjal-3373	156	14	which	which	PRON
cjal-3373	156	15	induces	induce	VERB
cjal-3373	156	16	excessive	excessive	ADJ
cjal-3373	156	17	risk	risk	NOUN
cjal-3373	156	18	taking	take	VERB
cjal-3373	156	19	by	by	ADP
cjal-3373	156	20	shareholders.34	shareholders.34	NOUN
cjal-3373	156	21	traditionally	traditionally	ADV
cjal-3373	156	22	,	,	PUNCT
cjal-3373	156	23	analyses	analysis	NOUN
cjal-3373	156	24	of	of	ADP
cjal-3373	156	25	this	this	DET
cjal-3373	156	26	dominant	dominant	ADJ
cjal-3373	156	27	argument	argument	NOUN
cjal-3373	156	28	have	have	AUX
cjal-3373	156	29	focused	focus	VERB
cjal-3373	156	30	on	on	ADP
cjal-3373	156	31	individuals	individual	NOUN
cjal-3373	156	32	without	without	ADP
cjal-3373	156	33	considering	consider	VERB
cjal-3373	156	34	the	the	DET
cjal-3373	156	35	bankruptcy	bankruptcy	NOUN
cjal-3373	156	36	system	system	NOUN
cjal-3373	156	37	35	35	NUM
cjal-3373	156	38	or	or	CCONJ
cjal-3373	156	39	,	,	PUNCT
cjal-3373	156	40	when	when	SCONJ
cjal-3373	156	41	arguing	argue	VERB
cjal-3373	156	42	for	for	ADP
cjal-3373	156	43	lenient	lenient	ADJ
cjal-3373	156	44	tax	tax	NOUN
cjal-3373	156	45	loss	loss	NOUN
cjal-3373	156	46	treatments	treatment	NOUN
cjal-3373	156	47	for	for	ADP
cjal-3373	156	48	in	in	ADP
cjal-3373	156	49	capital	capital	NOUN
cjal-3373	156	50	markets	market	NOUN
cjal-3373	156	51	)	)	PUNCT
cjal-3373	156	52	;	;	PUNCT
cjal-3373	156	53	lynn	lynn	PROPN
cjal-3373	156	54	m.	m.	PROPN
cjal-3373	156	55	lopucki	lopucki	PROPN
cjal-3373	156	56	,	,	PUNCT
cjal-3373	156	57	the	the	DET
cjal-3373	156	58	death	death	NOUN
cjal-3373	156	59	of	of	ADP
cjal-3373	156	60	liability	liability	NOUN
cjal-3373	156	61	,	,	PUNCT
cjal-3373	156	62	106	106	NUM
cjal-3373	156	63	yale	yale	PROPN
cjal-3373	156	64	l.	l.	PROPN
cjal-3373	156	65	j.	j.	PROPN
cjal-3373	156	66	1	1	PROPN
cjal-3373	156	67	,	,	PUNCT
cjal-3373	156	68	56–61	56–61	NUM
cjal-3373	156	69	(	(	PUNCT
cjal-3373	156	70	1996	1996	NUM
cjal-3373	156	71	)	)	PUNCT
cjal-3373	156	72	(	(	PUNCT
cjal-3373	156	73	detailing	detail	VERB
cjal-3373	156	74	thoroughly	thoroughly	ADV
cjal-3373	156	75	why	why	SCONJ
cjal-3373	156	76	unlimited	unlimited	ADJ
cjal-3373	156	77	liability	liability	NOUN
cjal-3373	156	78	for	for	ADP
cjal-3373	156	79	shareholders	shareholder	NOUN
cjal-3373	156	80	is	be	AUX
cjal-3373	156	81	unworkable	unworkable	ADJ
cjal-3373	156	82	)	)	PUNCT
cjal-3373	156	83	.	.	PUNCT
cjal-3373	157	1	30	30	NUM
cjal-3373	157	2	simkovic	simkovic	ADJ
cjal-3373	157	3	,	,	PUNCT
cjal-3373	157	4	supra	supra	PROPN
cjal-3373	157	5	note	note	PROPN
cjal-3373	157	6	22	22	NUM
cjal-3373	157	7	,	,	PUNCT
cjal-3373	157	8	at	at	ADP
cjal-3373	157	9	307–11	307–11	NUM
cjal-3373	157	10	(	(	PUNCT
cjal-3373	157	11	analyzing	analyze	VERB
cjal-3373	157	12	the	the	DET
cjal-3373	157	13	limits	limit	NOUN
cjal-3373	157	14	of	of	ADP
cjal-3373	157	15	previous	previous	ADJ
cjal-3373	157	16	solutions	solution	NOUN
cjal-3373	157	17	)	)	PUNCT
cjal-3373	157	18	.	.	PUNCT
cjal-3373	158	1	31	31	NUM
cjal-3373	158	2	see	see	VERB
cjal-3373	158	3	bainbridge	bainbridge	PROPN
cjal-3373	158	4	&	&	CCONJ
cjal-3373	158	5	henderson	henderson	PROPN
cjal-3373	158	6	,	,	PUNCT
cjal-3373	158	7	supra	supra	PROPN
cjal-3373	158	8	note	note	NOUN
cjal-3373	158	9	20	20	NUM
cjal-3373	158	10	at	at	ADP
cjal-3373	158	11	75	75	NUM
cjal-3373	158	12	.	.	PUNCT
cjal-3373	159	1	see	see	VERB
cjal-3373	159	2	also	also	ADV
cjal-3373	159	3	easterbrook	easterbrook	PROPN
cjal-3373	159	4	&	&	CCONJ
cjal-3373	159	5	fischel	fischel	PROPN
cjal-3373	159	6	,	,	PUNCT
cjal-3373	159	7	supra	supra	PROPN
cjal-3373	159	8	note	note	NOUN
cjal-3373	159	9	21	21	NUM
cjal-3373	159	10	,	,	PUNCT
cjal-3373	159	11	at	at	ADP
cjal-3373	159	12	60–62	60–62	NUM
cjal-3373	159	13	(	(	PUNCT
cjal-3373	159	14	detailing	detail	VERB
cjal-3373	159	15	other	other	ADJ
cjal-3373	159	16	methods	method	NOUN
cjal-3373	159	17	of	of	ADP
cjal-3373	159	18	decreasing	decrease	VERB
cjal-3373	159	19	risk	risk	NOUN
cjal-3373	159	20	,	,	PUNCT
cjal-3373	159	21	such	such	ADJ
cjal-3373	159	22	as	as	ADP
cjal-3373	159	23	minimum	minimum	ADJ
cjal-3373	159	24	capital	capital	NOUN
cjal-3373	159	25	requirements	requirement	NOUN
cjal-3373	159	26	,	,	PUNCT
cjal-3373	159	27	mandatory	mandatory	ADJ
cjal-3373	159	28	insurance	insurance	NOUN
cjal-3373	159	29	,	,	PUNCT
cjal-3373	159	30	managerial	managerial	ADJ
cjal-3373	159	31	liability	liability	NOUN
cjal-3373	159	32	,	,	PUNCT
cjal-3373	159	33	and	and	CCONJ
cjal-3373	159	34	regulation	regulation	NOUN
cjal-3373	159	35	of	of	ADP
cjal-3373	159	36	inputs	input	NOUN
cjal-3373	159	37	)	)	PUNCT
cjal-3373	159	38	.	.	PUNCT
cjal-3373	160	1	32	32	NUM
cjal-3373	161	1	although	although	SCONJ
cjal-3373	161	2	this	this	DET
cjal-3373	161	3	paper	paper	NOUN
cjal-3373	161	4	conducts	conduct	VERB
cjal-3373	161	5	a	a	DET
cjal-3373	161	6	case	case	NOUN
cjal-3373	161	7	study	study	NOUN
cjal-3373	161	8	about	about	ADP
cjal-3373	161	9	corporation	corporation	NOUN
cjal-3373	161	10	,	,	PUNCT
cjal-3373	161	11	individuals	individual	NOUN
cjal-3373	161	12	can	can	AUX
cjal-3373	161	13	also	also	ADV
cjal-3373	161	14	enjoy	enjoy	VERB
cjal-3373	161	15	the	the	DET
cjal-3373	161	16	benefit	benefit	NOUN
cjal-3373	161	17	of	of	ADP
cjal-3373	161	18	limited	limited	ADJ
cjal-3373	161	19	liability	liability	NOUN
cjal-3373	161	20	under	under	ADP
cjal-3373	161	21	the	the	DET
cjal-3373	161	22	bankruptcy	bankruptcy	NOUN
cjal-3373	161	23	system	system	NOUN
cjal-3373	161	24	.	.	PUNCT
cjal-3373	162	1	33	33	NUM
cjal-3373	162	2	hiroyuki	hiroyuki	NOUN
cjal-3373	162	3	kohyama	kohyama	PROPN
cjal-3373	162	4	,	,	PUNCT
cjal-3373	162	5	fukakujitusei	fukakujitusei	VERB
cjal-3373	162	6	no	no	DET
cjal-3373	162	7	moto	moto	PROPN
cjal-3373	162	8	deno	deno	PROPN
cjal-3373	162	9	zaisei	zaisei	PROPN
cjal-3373	162	10	to	to	PART
cjal-3373	162	11	sijō	sijō	VERB
cjal-3373	162	12	no	no	DET
cjal-3373	162	13	yakuwari	yakuwari	NOUN
cjal-3373	163	1	[	[	X
cjal-3373	163	2	the	the	DET
cjal-3373	163	3	roles	role	NOUN
cjal-3373	163	4	of	of	ADP
cjal-3373	163	5	public	public	ADJ
cjal-3373	163	6	finance	finance	NOUN
cjal-3373	163	7	and	and	CCONJ
cjal-3373	163	8	markets	market	NOUN
cjal-3373	163	9	under	under	ADP
cjal-3373	163	10	uncertainty	uncertainty	NOUN
cjal-3373	163	11	]	]	X
cjal-3373	163	12	,	,	PUNCT
cjal-3373	163	13	113	113	NUM
cjal-3373	163	14	financial	financial	ADJ
cjal-3373	163	15	review	review	NOUN
cjal-3373	163	16	21	21	NUM
cjal-3373	163	17	,	,	PUNCT
cjal-3373	163	18	33–34	33–34	NUM
cjal-3373	163	19	(	(	PUNCT
cjal-3373	163	20	2013	2013	NUM
cjal-3373	163	21	)	)	PUNCT
cjal-3373	163	22	is	be	AUX
cjal-3373	163	23	an	an	DET
cjal-3373	163	24	exception	exception	NOUN
cjal-3373	163	25	that	that	PRON
cjal-3373	163	26	slightly	slightly	ADV
cjal-3373	163	27	analyzes	analyze	VERB
cjal-3373	163	28	this	this	DET
cjal-3373	163	29	issue	issue	NOUN
cjal-3373	163	30	.	.	PUNCT
cjal-3373	164	1	see	see	VERB
cjal-3373	164	2	also	also	ADV
cjal-3373	164	3	simkovic	simkovic	ADJ
cjal-3373	164	4	,	,	PUNCT
cjal-3373	164	5	supra	supra	PROPN
cjal-3373	164	6	note	note	PROPN
cjal-3373	164	7	22	22	NUM
cjal-3373	164	8	,	,	PUNCT
cjal-3373	164	9	at	at	ADP
cjal-3373	164	10	321	321	NUM
cjal-3373	164	11	(	(	PUNCT
cjal-3373	164	12	“	"	PUNCT
cjal-3373	164	13	the	the	DET
cjal-3373	164	14	corporate	corporate	ADJ
cjal-3373	164	15	tax	tax	NOUN
cjal-3373	164	16	will	will	AUX
cjal-3373	164	17	not	not	PART
cjal-3373	164	18	do	do	VERB
cjal-3373	164	19	much	much	ADJ
cjal-3373	164	20	to	to	PART
cjal-3373	164	21	discourage	discourage	VERB
cjal-3373	164	22	excessive	excessive	ADJ
cjal-3373	164	23	risk	risk	NOUN
cjal-3373	164	24	-	-	PUNCT
cjal-3373	164	25	taking	taking	NOUN
cjal-3373	164	26	resulting	result	VERB
cjal-3373	164	27	from	from	ADP
cjal-3373	164	28	limited	limited	ADJ
cjal-3373	164	29	liability	liability	NOUN
cjal-3373	164	30	”	"	PUNCT
cjal-3373	164	31	)	)	PUNCT
cjal-3373	164	32	.	.	PUNCT
cjal-3373	165	1	34	34	NUM
cjal-3373	165	2	partⅱ.	partⅱ.	NOUN
cjal-3373	165	3	b.	b.	PROPN
cjal-3373	165	4	35	35	NUM
cjal-3373	165	5	kaplow	kaplow	PROPN
cjal-3373	165	6	,	,	PUNCT
cjal-3373	165	7	supra	supra	PROPN
cjal-3373	165	8	note	note	NOUN
cjal-3373	165	9	4	4	NUM
cjal-3373	165	10	(	(	PUNCT
cjal-3373	165	11	assuming	assume	VERB
cjal-3373	165	12	a	a	DET
cjal-3373	165	13	representative	representative	ADJ
cjal-3373	165	14	individual	individual	NOUN
cjal-3373	165	15	in	in	ADP
cjal-3373	165	16	his	his	PRON
cjal-3373	165	17	model	model	NOUN
cjal-3373	165	18	)	)	PUNCT
cjal-3373	165	19	,	,	PUNCT
cjal-3373	165	20	at	at	ADP
cjal-3373	165	21	790	790	NUM
cjal-3373	165	22	;	;	PUNCT
cjal-3373	165	23	weisbach	weisbach	NOUN
cjal-3373	165	24	,	,	PUNCT
cjal-3373	165	25	supra	supra	ADJ
cjal-3373	165	26	note	note	NOUN
cjal-3373	165	27	4	4	NUM
cjal-3373	165	28	,	,	PUNCT
cjal-3373	165	29	at	at	ADP
cjal-3373	165	30	34	34	NUM
cjal-3373	165	31	(	(	PUNCT
cjal-3373	165	32	admitting	admit	VERB
cjal-3373	165	33	the	the	DET
cjal-3373	165	34	omission	omission	NOUN
cjal-3373	165	35	of	of	ADP
cjal-3373	165	36	the	the	DET
cjal-3373	165	37	existence	existence	NOUN
cjal-3373	165	38	of	of	ADP
cjal-3373	165	39	corporate	corporate	ADJ
cjal-3373	165	40	tax	tax	NOUN
cjal-3373	165	41	as	as	ADP
cjal-3373	165	42	a	a	DET
cjal-3373	165	43	potential	potential	ADJ
cjal-3373	165	44	problem	problem	NOUN
cjal-3373	165	45	of	of	ADP
cjal-3373	165	46	his	his	PRON
cjal-3373	165	47	model	model	NOUN
cjal-3373	165	48	)	)	PUNCT
cjal-3373	165	49	.	.	PUNCT
cjal-3373	166	1	2019	2019	NUM
cjal-3373	166	2	]	]	PUNCT
cjal-3373	166	3	tax	tax	NOUN
cjal-3373	166	4	losses	loss	NOUN
cjal-3373	166	5	and	and	CCONJ
cjal-3373	166	6	excessive	excessive	ADJ
cjal-3373	166	7	risk	risk	NOUN
cjal-3373	166	8	taking	take	VERB
cjal-3373	166	9	149	149	NUM
cjal-3373	166	10	corporations	corporation	NOUN
cjal-3373	166	11	,	,	PUNCT
cjal-3373	166	12	have	have	AUX
cjal-3373	166	13	not	not	PART
cjal-3373	166	14	taken	take	VERB
cjal-3373	166	15	limited	limited	ADJ
cjal-3373	166	16	liability	liability	NOUN
cjal-3373	166	17	into	into	ADP
cjal-3373	166	18	account	account	NOUN
cjal-3373	166	19	.	.	PUNCT
cjal-3373	167	1	36	36	NUM
cjal-3373	168	1	moreover	moreover	ADV
cjal-3373	168	2	,	,	PUNCT
cjal-3373	168	3	the	the	DET
cjal-3373	168	4	argument	argument	NOUN
cjal-3373	168	5	for	for	ADP
cjal-3373	168	6	full	full	ADJ
cjal-3373	168	7	refundability	refundability	NOUN
cjal-3373	168	8	seems	seem	VERB
cjal-3373	168	9	to	to	PART
cjal-3373	168	10	implicitly	implicitly	ADV
cjal-3373	168	11	or	or	CCONJ
cjal-3373	168	12	explicitly	explicitly	ADV
cjal-3373	168	13	assume	assume	VERB
cjal-3373	168	14	that	that	SCONJ
cjal-3373	168	15	the	the	DET
cjal-3373	168	16	expected	expect	VERB
cjal-3373	168	17	return	return	NOUN
cjal-3373	168	18	on	on	ADP
cjal-3373	168	19	the	the	DET
cjal-3373	168	20	taxpayer	taxpayer	NOUN
cjal-3373	168	21	’s	’s	PART
cjal-3373	168	22	investment	investment	NOUN
cjal-3373	168	23	is	be	AUX
cjal-3373	168	24	positive	positive	ADJ
cjal-3373	168	25	for	for	ADP
cjal-3373	168	26	society.37	society.37	VERB
cjal-3373	168	27	under	under	ADP
cjal-3373	168	28	this	this	DET
cjal-3373	168	29	assumption	assumption	NOUN
cjal-3373	168	30	,	,	PUNCT
cjal-3373	168	31	it	it	PRON
cjal-3373	168	32	is	be	AUX
cjal-3373	168	33	reasonable	reasonable	ADJ
cjal-3373	168	34	to	to	PART
cjal-3373	168	35	think	think	VERB
cjal-3373	168	36	that	that	SCONJ
cjal-3373	168	37	discouraging	discourage	VERB
cjal-3373	168	38	such	such	ADJ
cjal-3373	168	39	risk	risk	NOUN
cjal-3373	168	40	taking	taking	NOUN
cjal-3373	168	41	,	,	PUNCT
cjal-3373	168	42	which	which	PRON
cjal-3373	168	43	can	can	AUX
cjal-3373	168	44	add	add	VERB
cjal-3373	168	45	value	value	NOUN
cjal-3373	168	46	to	to	ADP
cjal-3373	168	47	society	society	NOUN
cjal-3373	168	48	,	,	PUNCT
cjal-3373	168	49	is	be	AUX
cjal-3373	168	50	socially	socially	ADV
cjal-3373	168	51	undesirable	undesirable	ADJ
cjal-3373	168	52	.	.	PUNCT
cjal-3373	169	1	this	this	DET
cjal-3373	169	2	assumption	assumption	NOUN
cjal-3373	169	3	,	,	PUNCT
cjal-3373	169	4	however	however	ADV
cjal-3373	169	5	,	,	PUNCT
cjal-3373	169	6	does	do	AUX
cjal-3373	169	7	not	not	PART
cjal-3373	169	8	always	always	ADV
cjal-3373	169	9	hold	hold	VERB
cjal-3373	169	10	when	when	SCONJ
cjal-3373	169	11	we	we	PRON
cjal-3373	169	12	take	take	VERB
cjal-3373	169	13	the	the	DET
cjal-3373	169	14	prevalence	prevalence	NOUN
cjal-3373	169	15	of	of	ADP
cjal-3373	169	16	the	the	DET
cjal-3373	169	17	rule	rule	NOUN
cjal-3373	169	18	of	of	ADP
cjal-3373	169	19	limited	limited	ADJ
cjal-3373	169	20	liability	liability	NOUN
cjal-3373	169	21	into	into	ADP
cjal-3373	169	22	consideration	consideration	NOUN
cjal-3373	169	23	.	.	PUNCT
cjal-3373	170	1	thus	thus	ADV
cjal-3373	170	2	,	,	PUNCT
cjal-3373	170	3	limiting	limit	VERB
cjal-3373	170	4	the	the	DET
cjal-3373	170	5	tax	tax	NOUN
cjal-3373	170	6	loss	loss	NOUN
cjal-3373	170	7	deduction	deduction	NOUN
cjal-3373	170	8	may	may	AUX
cjal-3373	170	9	be	be	AUX
cjal-3373	170	10	justified	justify	VERB
cjal-3373	170	11	in	in	ADP
cjal-3373	170	12	certain	certain	ADJ
cjal-3373	170	13	situations	situation	NOUN
cjal-3373	170	14	from	from	ADP
cjal-3373	170	15	an	an	DET
cjal-3373	170	16	ex	ex	NOUN
cjal-3373	170	17	-	-	NOUN
cjal-3373	170	18	ante	ante	ADJ
cjal-3373	170	19	view	view	NOUN
cjal-3373	170	20	that	that	SCONJ
cjal-3373	170	21	values	value	VERB
cjal-3373	170	22	social	social	ADJ
cjal-3373	170	23	welfare	welfare	NOUN
cjal-3373	170	24	maximization	maximization	NOUN
cjal-3373	170	25	.	.	PUNCT
cjal-3373	171	1	that	that	PRON
cjal-3373	171	2	is	is	ADV
cjal-3373	171	3	,	,	PUNCT
cjal-3373	171	4	one	one	PRON
cjal-3373	171	5	can	can	AUX
cjal-3373	171	6	argue	argue	VERB
cjal-3373	171	7	that	that	SCONJ
cjal-3373	171	8	a	a	DET
cjal-3373	171	9	government	government	NOUN
cjal-3373	171	10	should	should	AUX
cjal-3373	171	11	not	not	PART
cjal-3373	171	12	be	be	AUX
cjal-3373	171	13	required	require	VERB
cjal-3373	171	14	to	to	PART
cjal-3373	171	15	serve	serve	VERB
cjal-3373	171	16	as	as	ADP
cjal-3373	171	17	a	a	DET
cjal-3373	171	18	silent	silent	ADJ
cjal-3373	171	19	partner	partner	NOUN
cjal-3373	171	20	in	in	ADP
cjal-3373	171	21	an	an	DET
cjal-3373	171	22	investment	investment	NOUN
cjal-3373	171	23	whose	whose	DET
cjal-3373	171	24	expected	expect	VERB
cjal-3373	171	25	return	return	NOUN
cjal-3373	171	26	is	be	AUX
cjal-3373	171	27	positive	positive	ADJ
cjal-3373	171	28	only	only	ADV
cjal-3373	171	29	for	for	ADP
cjal-3373	171	30	shareholders	shareholder	NOUN
cjal-3373	171	31	and	and	CCONJ
cjal-3373	171	32	is	be	AUX
cjal-3373	171	33	negative	negative	ADJ
cjal-3373	171	34	for	for	ADP
cjal-3373	171	35	society	society	NOUN
cjal-3373	171	36	.	.	PUNCT
cjal-3373	172	1	rather	rather	ADV
cjal-3373	172	2	,	,	PUNCT
cjal-3373	172	3	tax	tax	NOUN
cjal-3373	172	4	policy	policy	NOUN
cjal-3373	172	5	that	that	PRON
cjal-3373	172	6	discourages	discourage	VERB
cjal-3373	172	7	such	such	ADJ
cjal-3373	172	8	excessive	excessive	ADJ
cjal-3373	172	9	risk	risk	NOUN
cjal-3373	172	10	taking	take	VERB
cjal-3373	172	11	under	under	ADP
cjal-3373	172	12	limited	limited	ADJ
cjal-3373	172	13	liability	liability	NOUN
cjal-3373	172	14	may	may	AUX
cjal-3373	172	15	be	be	AUX
cjal-3373	172	16	socially	socially	ADV
cjal-3373	172	17	desirable.38	desirable.38	ADJ
cjal-3373	172	18	we	we	PRON
cjal-3373	172	19	consider	consider	VERB
cjal-3373	172	20	scenario	scenario	NOUN
cjal-3373	172	21	6	6	NUM
cjal-3373	172	22	,	,	PUNCT
cjal-3373	172	23	which	which	PRON
cjal-3373	172	24	is	be	AUX
cjal-3373	172	25	the	the	DET
cjal-3373	172	26	same	same	ADJ
cjal-3373	172	27	as	as	ADP
cjal-3373	172	28	scenario	scenario	NOUN
cjal-3373	172	29	5	5	NUM
cjal-3373	172	30	except	except	SCONJ
cjal-3373	172	31	that	that	SCONJ
cjal-3373	172	32	an	an	DET
cjal-3373	172	33	income	income	NOUN
cjal-3373	172	34	tax	tax	NOUN
cjal-3373	172	35	is	be	AUX
cjal-3373	172	36	levied	levy	VERB
cjal-3373	172	37	at	at	ADP
cjal-3373	172	38	the	the	DET
cjal-3373	172	39	rate	rate	NOUN
cjal-3373	172	40	of	of	ADP
cjal-3373	172	41	40	40	NUM
cjal-3373	172	42	%	%	NOUN
cjal-3373	172	43	with	with	ADP
cjal-3373	172	44	full	full	ADJ
cjal-3373	172	45	refundability	refundability	NOUN
cjal-3373	172	46	.	.	PUNCT
cjal-3373	173	1	investor	investor	NOUN
cjal-3373	173	2	’s	’s	PART
cjal-3373	173	3	after	after	ADP
cjal-3373	173	4	-	-	PUNCT
cjal-3373	173	5	tax	tax	NOUN
cjal-3373	173	6	expected	expect	VERB
cjal-3373	173	7	return	return	NOUN
cjal-3373	173	8	on	on	ADP
cjal-3373	173	9	project	project	NOUN
cjal-3373	173	10	c	c	PROPN
cjal-3373	173	11	is	be	AUX
cjal-3373	173	12	120	120	NUM
cjal-3373	173	13	.	.	NUM
cjal-3373	173	14	39	39	NUM
cjal-3373	174	1	the	the	DET
cjal-3373	174	2	government	government	NOUN
cjal-3373	174	3	serves	serve	VERB
cjal-3373	174	4	as	as	ADP
cjal-3373	174	5	a	a	DET
cjal-3373	174	6	silent	silent	ADJ
cjal-3373	174	7	partner	partner	NOUN
cjal-3373	174	8	to	to	ADP
cjal-3373	174	9	investor	investor	NOUN
cjal-3373	174	10	in	in	ADP
cjal-3373	174	11	project	project	NOUN
cjal-3373	174	12	c	c	NOUN
cjal-3373	174	13	,	,	PUNCT
cjal-3373	174	14	as	as	ADP
cjal-3373	174	15	in	in	ADP
cjal-3373	174	16	scenario	scenario	NOUN
cjal-3373	174	17	3	3	NUM
cjal-3373	174	18	.	.	PUNCT
cjal-3373	174	19	accordingly	accordingly	ADV
cjal-3373	174	20	,	,	PUNCT
cjal-3373	174	21	investor	investor	NOUN
cjal-3373	174	22	still	still	ADV
cjal-3373	174	23	takes	take	VERB
cjal-3373	174	24	on	on	ADP
cjal-3373	174	25	this	this	DET
cjal-3373	174	26	risk	risk	NOUN
cjal-3373	174	27	,	,	PUNCT
cjal-3373	174	28	as	as	ADP
cjal-3373	174	29	in	in	ADP
cjal-3373	174	30	scenario	scenario	NOUN
cjal-3373	174	31	4	4	NUM
cjal-3373	174	32	,	,	PUNCT
cjal-3373	174	33	even	even	ADV
cjal-3373	174	34	if	if	SCONJ
cjal-3373	174	35	taking	take	VERB
cjal-3373	174	36	this	this	DET
cjal-3373	174	37	risk	risk	NOUN
cjal-3373	174	38	is	be	AUX
cjal-3373	174	39	socially	socially	ADV
cjal-3373	174	40	undesirable	undesirable	ADJ
cjal-3373	174	41	.	.	PUNCT
cjal-3373	175	1	in	in	ADP
cjal-3373	175	2	the	the	DET
cjal-3373	175	3	next	next	ADJ
cjal-3373	175	4	scenario	scenario	NOUN
cjal-3373	175	5	,	,	PUNCT
cjal-3373	175	6	scenario	scenario	NOUN
cjal-3373	175	7	7	7	NUM
cjal-3373	175	8	,	,	PUNCT
cjal-3373	175	9	the	the	DET
cjal-3373	175	10	government	government	NOUN
cjal-3373	175	11	stops	stop	VERB
cjal-3373	175	12	being	be	AUX
cjal-3373	175	13	a	a	DET
cjal-3373	175	14	silent	silent	ADJ
cjal-3373	175	15	partner	partner	NOUN
cjal-3373	175	16	of	of	ADP
cjal-3373	175	17	investor	investor	NOUN
cjal-3373	175	18	when	when	SCONJ
cjal-3373	175	19	the	the	DET
cjal-3373	175	20	project	project	NOUN
cjal-3373	175	21	’s	’s	PART
cjal-3373	175	22	expected	expect	VERB
cjal-3373	175	23	return	return	NOUN
cjal-3373	175	24	for	for	ADP
cjal-3373	175	25	society	society	NOUN
cjal-3373	175	26	is	be	AUX
cjal-3373	175	27	negative	negative	ADJ
cjal-3373	175	28	.	.	PUNCT
cjal-3373	176	1	here	here	ADV
cjal-3373	176	2	,	,	PUNCT
cjal-3373	176	3	the	the	DET
cjal-3373	176	4	facts	fact	NOUN
cjal-3373	176	5	are	be	AUX
cjal-3373	176	6	the	the	DET
cjal-3373	176	7	same	same	ADJ
cjal-3373	176	8	as	as	ADP
cjal-3373	176	9	in	in	ADP
cjal-3373	176	10	scenario	scenario	NOUN
cjal-3373	176	11	6	6	NUM
cjal-3373	176	12	except	except	SCONJ
cjal-3373	176	13	that	that	SCONJ
cjal-3373	176	14	the	the	DET
cjal-3373	176	15	government	government	NOUN
cjal-3373	176	16	does	do	AUX
cjal-3373	176	17	not	not	PART
cjal-3373	176	18	allow	allow	VERB
cjal-3373	176	19	investor	investor	NOUN
cjal-3373	176	20	to	to	PART
cjal-3373	176	21	utilize	utilize	VERB
cjal-3373	176	22	tax	tax	NOUN
cjal-3373	176	23	losses	loss	NOUN
cjal-3373	176	24	resulting	result	VERB
cjal-3373	176	25	from	from	ADP
cjal-3373	176	26	investments	investment	NOUN
cjal-3373	176	27	with	with	ADP
cjal-3373	176	28	negative	negative	ADJ
cjal-3373	176	29	expected	expect	VERB
cjal-3373	176	30	returns	return	NOUN
cjal-3373	176	31	.	.	PUNCT
cjal-3373	177	1	in	in	ADP
cjal-3373	177	2	36	36	NUM
cjal-3373	177	3	see	see	VERB
cjal-3373	177	4	domar	domar	PROPN
cjal-3373	177	5	&	&	CCONJ
cjal-3373	177	6	musgrave	musgrave	PROPN
cjal-3373	177	7	,	,	PUNCT
cjal-3373	177	8	supra	supra	PROPN
cjal-3373	177	9	note	note	NOUN
cjal-3373	177	10	4	4	NUM
cjal-3373	177	11	,	,	PUNCT
cjal-3373	177	12	at	at	ADP
cjal-3373	177	13	392	392	NUM
cjal-3373	177	14	;	;	PUNCT
cjal-3373	177	15	campisano	campisano	PROPN
cjal-3373	177	16	&	&	CCONJ
cjal-3373	177	17	romano	romano	PROPN
cjal-3373	177	18	,	,	PUNCT
cjal-3373	177	19	supra	supra	ADJ
cjal-3373	177	20	note	note	NOUN
cjal-3373	177	21	2	2	NUM
cjal-3373	177	22	,	,	PUNCT
cjal-3373	177	23	at	at	ADP
cjal-3373	177	24	711–14	711–14	NUM
cjal-3373	177	25	(	(	PUNCT
cjal-3373	177	26	explaining	explain	VERB
cjal-3373	177	27	the	the	DET
cjal-3373	177	28	full	full	ADJ
cjal-3373	177	29	refundability	refundability	NOUN
cjal-3373	177	30	system	system	NOUN
cjal-3373	177	31	in	in	ADP
cjal-3373	177	32	the	the	DET
cjal-3373	177	33	context	context	NOUN
cjal-3373	177	34	of	of	ADP
cjal-3373	177	35	business	business	NOUN
cjal-3373	177	36	corporations	corporation	NOUN
cjal-3373	177	37	)	)	PUNCT
cjal-3373	177	38	;	;	PUNCT
cjal-3373	177	39	nussim	nussim	PROPN
cjal-3373	177	40	&	&	CCONJ
cjal-3373	177	41	tabbach	tabbach	NOUN
cjal-3373	177	42	,	,	PUNCT
cjal-3373	177	43	supra	supra	PROPN
cjal-3373	177	44	note	note	PROPN
cjal-3373	177	45	5	5	NUM
cjal-3373	177	46	,	,	PUNCT
cjal-3373	177	47	at	at	ADP
cjal-3373	177	48	1533	1533	NUM
cjal-3373	177	49	,	,	PUNCT
cjal-3373	177	50	1544	1544	NUM
cjal-3373	177	51	,	,	PUNCT
cjal-3373	177	52	1560	1560	NUM
cjal-3373	177	53	(	(	PUNCT
cjal-3373	177	54	including	include	VERB
cjal-3373	177	55	corporations	corporation	NOUN
cjal-3373	177	56	in	in	ADP
cjal-3373	177	57	their	their	PRON
cjal-3373	177	58	analysis	analysis	NOUN
cjal-3373	177	59	)	)	PUNCT
cjal-3373	177	60	.	.	PUNCT
cjal-3373	178	1	37	37	NUM
cjal-3373	178	2	see	see	VERB
cjal-3373	178	3	domar	domar	PROPN
cjal-3373	178	4	&	&	CCONJ
cjal-3373	178	5	musgrave	musgrave	PROPN
cjal-3373	178	6	,	,	PUNCT
cjal-3373	178	7	supra	supra	PROPN
cjal-3373	178	8	note	note	NOUN
cjal-3373	178	9	4	4	NUM
cjal-3373	178	10	,	,	PUNCT
cjal-3373	178	11	at	at	ADP
cjal-3373	178	12	389	389	NUM
cjal-3373	178	13	;	;	PUNCT
cjal-3373	178	14	weisbach	weisbach	NOUN
cjal-3373	178	15	supra	supra	PROPN
cjal-3373	178	16	note	note	PROPN
cjal-3373	178	17	4	4	NUM
cjal-3373	178	18	,	,	PUNCT
cjal-3373	178	19	at	at	ADP
cjal-3373	178	20	12	12	NUM
cjal-3373	178	21	–	–	SYM
cjal-3373	178	22	19	19	NUM
cjal-3373	178	23	.	.	NOUN
cjal-3373	178	24	38	38	NUM
cjal-3373	178	25	see	see	VERB
cjal-3373	178	26	kohyama	kohyama	PROPN
cjal-3373	178	27	,	,	PUNCT
cjal-3373	178	28	supra	supra	PROPN
cjal-3373	178	29	note	note	PROPN
cjal-3373	178	30	33	33	NUM
cjal-3373	178	31	,	,	PUNCT
cjal-3373	178	32	at	at	ADP
cjal-3373	178	33	33–34	33–34	NUM
cjal-3373	178	34	(	(	PUNCT
cjal-3373	178	35	discussing	discuss	VERB
cjal-3373	178	36	the	the	DET
cjal-3373	178	37	possibility	possibility	NOUN
cjal-3373	178	38	of	of	ADP
cjal-3373	178	39	limiting	limit	VERB
cjal-3373	178	40	the	the	DET
cjal-3373	178	41	tax	tax	NOUN
cjal-3373	178	42	loss	loss	NOUN
cjal-3373	178	43	deduction	deduction	NOUN
cjal-3373	178	44	to	to	PART
cjal-3373	178	45	make	make	VERB
cjal-3373	178	46	the	the	DET
cjal-3373	178	47	government	government	NOUN
cjal-3373	178	48	collect	collect	VERB
cjal-3373	178	49	insurance	insurance	NOUN
cjal-3373	178	50	premia	premia	NOUN
cjal-3373	178	51	from	from	ADP
cjal-3373	178	52	companies	company	NOUN
cjal-3373	178	53	enjoying	enjoy	VERB
cjal-3373	178	54	the	the	DET
cjal-3373	178	55	benefit	benefit	NOUN
cjal-3373	178	56	of	of	ADP
cjal-3373	178	57	limited	limited	ADJ
cjal-3373	178	58	liability	liability	NOUN
cjal-3373	178	59	)	)	PUNCT
cjal-3373	178	60	.	.	PUNCT
cjal-3373	179	1	39	39	NUM
cjal-3373	179	2	=	=	SYM
cjal-3373	179	3	500×(1	500×(1	NUM
cjal-3373	179	4	-	-	PUNCT
cjal-3373	179	5	0.4)×0.8+{-1000×(1	0.4)×0.8+{-1000×(1	NOUN
cjal-3373	179	6	-	-	PUNCT
cjal-3373	179	7	0.4)}×0.2	0.4)}×0.2	NUM
cjal-3373	179	8	.	.	NOUN
cjal-3373	180	1	150	150	NUM
cjal-3373	180	2	columbia	columbia	PROPN
cjal-3373	180	3	journal	journal	NOUN
cjal-3373	180	4	of	of	ADP
cjal-3373	180	5	asian	asian	ADJ
cjal-3373	180	6	law	law	NOUN
cjal-3373	181	1	[	[	X
cjal-3373	181	2	vol	vol	NOUN
cjal-3373	181	3	.	.	PUNCT
cjal-3373	182	1	32:139	32:139	NOUN
cjal-3373	182	2	this	this	DET
cjal-3373	182	3	case	case	NOUN
cjal-3373	183	1	,	,	PUNCT
cjal-3373	183	2	investor	investor	NOUN
cjal-3373	183	3	’s	’s	PART
cjal-3373	183	4	after	after	ADP
cjal-3373	183	5	-	-	PUNCT
cjal-3373	183	6	tax	tax	NOUN
cjal-3373	183	7	expected	expect	VERB
cjal-3373	183	8	return	return	NOUN
cjal-3373	183	9	is	be	AUX
cjal-3373	183	10	reduced	reduce	VERB
cjal-3373	183	11	to	to	ADP
cjal-3373	183	12	40.40	40.40	NUM
cjal-3373	183	13	thus	thus	ADV
cjal-3373	183	14	,	,	PUNCT
cjal-3373	183	15	the	the	DET
cjal-3373	183	16	government	government	NOUN
cjal-3373	183	17	partly	partly	ADV
cjal-3373	183	18	discourages	discourage	VERB
cjal-3373	183	19	investor	investor	NOUN
cjal-3373	183	20	from	from	ADP
cjal-3373	183	21	making	make	VERB
cjal-3373	183	22	a	a	DET
cjal-3373	183	23	risky	risky	ADJ
cjal-3373	183	24	investment	investment	NOUN
cjal-3373	183	25	in	in	ADP
cjal-3373	183	26	project	project	NOUN
cjal-3373	183	27	c.	c.	NOUN
cjal-3373	183	28	although	although	SCONJ
cjal-3373	183	29	this	this	DET
cjal-3373	183	30	scenario	scenario	NOUN
cjal-3373	183	31	is	be	AUX
cjal-3373	183	32	far	far	ADV
cjal-3373	183	33	from	from	ADP
cjal-3373	183	34	a	a	DET
cjal-3373	183	35	complete	complete	ADJ
cjal-3373	183	36	solution	solution	NOUN
cjal-3373	183	37	to	to	ADP
cjal-3373	183	38	the	the	DET
cjal-3373	183	39	problem	problem	NOUN
cjal-3373	183	40	of	of	ADP
cjal-3373	183	41	making	make	VERB
cjal-3373	183	42	investor	investor	NOUN
cjal-3373	183	43	fully	fully	ADV
cjal-3373	183	44	internalize	internalize	VERB
cjal-3373	183	45	her	her	PRON
cjal-3373	183	46	risk	risk	NOUN
cjal-3373	183	47	,	,	PUNCT
cjal-3373	183	48	41	41	NUM
cjal-3373	183	49	the	the	DET
cjal-3373	183	50	government	government	NOUN
cjal-3373	183	51	is	be	AUX
cjal-3373	183	52	at	at	ADV
cjal-3373	183	53	least	least	ADJ
cjal-3373	183	54	no	no	ADV
cjal-3373	183	55	longer	long	ADV
cjal-3373	183	56	an	an	DET
cjal-3373	183	57	accomplice	accomplice	NOUN
cjal-3373	183	58	in	in	ADP
cjal-3373	183	59	socially	socially	ADV
cjal-3373	183	60	undesirable	undesirable	ADJ
cjal-3373	183	61	risk	risk	NOUN
cjal-3373	183	62	taking	taking	NOUN
cjal-3373	183	63	.	.	PUNCT
cjal-3373	184	1	if	if	SCONJ
cjal-3373	184	2	we	we	PRON
cjal-3373	184	3	assume	assume	VERB
cjal-3373	184	4	that	that	SCONJ
cjal-3373	184	5	such	such	ADJ
cjal-3373	184	6	limitation	limitation	NOUN
cjal-3373	184	7	can	can	AUX
cjal-3373	184	8	be	be	AUX
cjal-3373	184	9	justifiable	justifiable	ADJ
cjal-3373	184	10	,	,	PUNCT
cjal-3373	184	11	there	there	PRON
cjal-3373	184	12	is	be	VERB
cjal-3373	184	13	a	a	DET
cjal-3373	184	14	reason	reason	NOUN
cjal-3373	184	15	to	to	PART
cjal-3373	184	16	limit	limit	VERB
cjal-3373	184	17	the	the	DET
cjal-3373	184	18	utilization	utilization	NOUN
cjal-3373	184	19	of	of	ADP
cjal-3373	184	20	tax	tax	NOUN
cjal-3373	184	21	losses	loss	NOUN
cjal-3373	184	22	as	as	ADP
cjal-3373	184	23	a	a	DET
cjal-3373	184	24	second	second	ADV
cjal-3373	184	25	-	-	PUNCT
cjal-3373	184	26	best	good	ADJ
cjal-3373	184	27	rule	rule	NOUN
cjal-3373	184	28	.	.	PUNCT
cjal-3373	185	1	importantly	importantly	ADV
cjal-3373	185	2	,	,	PUNCT
cjal-3373	185	3	in	in	ADP
cjal-3373	185	4	scenario	scenario	NOUN
cjal-3373	185	5	7	7	NUM
cjal-3373	185	6	,	,	PUNCT
cjal-3373	185	7	the	the	DET
cjal-3373	185	8	liabilities	liability	NOUN
cjal-3373	185	9	that	that	PRON
cjal-3373	185	10	are	be	AUX
cjal-3373	185	11	not	not	PART
cjal-3373	185	12	covered	cover	VERB
cjal-3373	185	13	by	by	ADP
cjal-3373	185	14	corporation	corporation	NOUN
cjal-3373	185	15	’s	’s	PART
cjal-3373	185	16	assets	asset	NOUN
cjal-3373	185	17	produce	produce	VERB
cjal-3373	185	18	cancellation	cancellation	NOUN
cjal-3373	185	19	of	of	ADP
cjal-3373	185	20	indebtedness	indebtedness	NOUN
cjal-3373	185	21	(	(	PUNCT
cjal-3373	185	22	cod	cod	NOUN
cjal-3373	185	23	)	)	PUNCT
cjal-3373	185	24	income	income	NOUN
cjal-3373	185	25	at	at	ADP
cjal-3373	185	26	the	the	DET
cjal-3373	185	27	corporation	corporation	NOUN
cjal-3373	185	28	level	level	NOUN
cjal-3373	185	29	when	when	SCONJ
cjal-3373	185	30	it	it	PRON
cjal-3373	185	31	is	be	AUX
cjal-3373	185	32	exempted	exempt	VERB
cjal-3373	185	33	.	.	PUNCT
cjal-3373	186	1	the	the	DET
cjal-3373	186	2	cod	cod	NOUN
cjal-3373	186	3	income	income	NOUN
cjal-3373	186	4	is	be	AUX
cjal-3373	186	5	offset	offset	VERB
cjal-3373	186	6	by	by	ADP
cjal-3373	186	7	the	the	DET
cjal-3373	186	8	bloated	bloated	ADJ
cjal-3373	186	9	tax	tax	NOUN
cjal-3373	186	10	losses	loss	NOUN
cjal-3373	186	11	originating	originate	VERB
cjal-3373	186	12	from	from	ADP
cjal-3373	186	13	excessive	excessive	ADJ
cjal-3373	186	14	risk	risk	NOUN
cjal-3373	186	15	taking	taking	NOUN
cjal-3373	186	16	.	.	PUNCT
cjal-3373	187	1	accordingly	accordingly	ADV
cjal-3373	187	2	,	,	PUNCT
cjal-3373	187	3	tax	tax	NOUN
cjal-3373	187	4	losses	loss	NOUN
cjal-3373	187	5	that	that	PRON
cjal-3373	187	6	result	result	VERB
cjal-3373	187	7	from	from	ADP
cjal-3373	187	8	excessive	excessive	ADJ
cjal-3373	187	9	risk	risk	NOUN
cjal-3373	187	10	taking	taking	NOUN
cjal-3373	187	11	do	do	AUX
cjal-3373	187	12	not	not	PART
cjal-3373	187	13	produce	produce	VERB
cjal-3373	187	14	tax	tax	NOUN
cjal-3373	187	15	windfall	windfall	NOUN
cjal-3373	187	16	to	to	ADP
cjal-3373	187	17	the	the	DET
cjal-3373	187	18	risk	risk	NOUN
cjal-3373	187	19	takers	taker	NOUN
cjal-3373	187	20	as	as	ADV
cjal-3373	187	21	long	long	ADV
cjal-3373	187	22	as	as	SCONJ
cjal-3373	187	23	there	there	PRON
cjal-3373	187	24	is	be	VERB
cjal-3373	187	25	adequate	adequate	ADJ
cjal-3373	187	26	cod	cod	NOUN
cjal-3373	187	27	income	income	NOUN
cjal-3373	187	28	taxation	taxation	NOUN
cjal-3373	187	29	to	to	PART
cjal-3373	187	30	offset	offset	VERB
cjal-3373	187	31	the	the	DET
cjal-3373	187	32	bloated	bloated	ADJ
cjal-3373	187	33	tax	tax	NOUN
cjal-3373	187	34	losses	loss	NOUN
cjal-3373	187	35	.	.	PUNCT
cjal-3373	188	1	put	put	VERB
cjal-3373	188	2	differently	differently	ADV
cjal-3373	188	3	,	,	PUNCT
cjal-3373	188	4	if	if	SCONJ
cjal-3373	188	5	offsetting	offset	VERB
cjal-3373	188	6	cod	cod	NOUN
cjal-3373	188	7	income	income	NOUN
cjal-3373	188	8	taxation	taxation	NOUN
cjal-3373	188	9	is	be	AUX
cjal-3373	188	10	not	not	PART
cjal-3373	188	11	enough	enough	ADJ
cjal-3373	188	12	,	,	PUNCT
cjal-3373	188	13	tax	tax	NOUN
cjal-3373	188	14	windfall	windfall	NOUN
cjal-3373	188	15	owing	owe	VERB
cjal-3373	188	16	to	to	ADP
cjal-3373	188	17	the	the	DET
cjal-3373	188	18	bloated	bloated	ADJ
cjal-3373	188	19	tax	tax	NOUN
cjal-3373	188	20	losses	loss	NOUN
cjal-3373	188	21	can	can	AUX
cjal-3373	188	22	accrue	accrue	VERB
cjal-3373	188	23	to	to	ADP
cjal-3373	188	24	the	the	DET
cjal-3373	188	25	risk	risk	NOUN
cjal-3373	188	26	takers.42	takers.42	ADJ
cjal-3373	188	27	in	in	ADP
cjal-3373	188	28	such	such	DET
cjal-3373	188	29	a	a	DET
cjal-3373	188	30	case	case	NOUN
cjal-3373	188	31	,	,	PUNCT
cjal-3373	188	32	we	we	PRON
cjal-3373	188	33	can	can	AUX
cjal-3373	188	34	argue	argue	VERB
cjal-3373	188	35	for	for	ADP
cjal-3373	188	36	limiting	limit	VERB
cjal-3373	188	37	deduction	deduction	NOUN
cjal-3373	188	38	of	of	ADP
cjal-3373	188	39	expenses	expense	NOUN
cjal-3373	188	40	for	for	ADP
cjal-3373	188	41	tort	tort	NOUN
cjal-3373	188	42	liability	liability	NOUN
cjal-3373	188	43	that	that	PRON
cjal-3373	188	44	is	be	AUX
cjal-3373	188	45	incurred	incur	VERB
cjal-3373	188	46	owing	owe	VERB
cjal-3373	188	47	to	to	ADP
cjal-3373	188	48	excessive	excessive	ADJ
cjal-3373	188	49	risk	risk	NOUN
cjal-3373	188	50	taking.43	taking.43	NOUN
cjal-3373	188	51	40	40	NUM
cjal-3373	188	52	=	=	SYM
cjal-3373	188	53	500×(1	500×(1	NUM
cjal-3373	188	54	-	-	PUNCT
cjal-3373	188	55	0.4)×0.8＋(-1000)×0.2	0.4)×0.8＋(-1000)×0.2	NOUN
cjal-3373	188	56	.	.	PUNCT
cjal-3373	189	1	41	41	NUM
cjal-3373	189	2	this	this	DET
cjal-3373	189	3	solution	solution	NOUN
cjal-3373	189	4	’s	’s	PART
cjal-3373	189	5	problem	problem	NOUN
cjal-3373	189	6	is	be	AUX
cjal-3373	189	7	the	the	DET
cjal-3373	189	8	magnitude	magnitude	NOUN
cjal-3373	189	9	of	of	ADP
cjal-3373	189	10	the	the	DET
cjal-3373	189	11	tax	tax	NOUN
cjal-3373	189	12	incentive	incentive	NOUN
cjal-3373	189	13	to	to	PART
cjal-3373	189	14	discourage	discourage	VERB
cjal-3373	189	15	risk	risk	NOUN
cjal-3373	189	16	taking	taking	NOUN
cjal-3373	189	17	is	be	AUX
cjal-3373	189	18	determined	determine	VERB
cjal-3373	189	19	by	by	ADP
cjal-3373	189	20	the	the	DET
cjal-3373	189	21	amount	amount	NOUN
cjal-3373	189	22	of	of	ADP
cjal-3373	189	23	property	property	NOUN
cjal-3373	189	24	the	the	DET
cjal-3373	189	25	investor	investor	NOUN
cjal-3373	189	26	holds	hold	VERB
cjal-3373	189	27	.	.	PUNCT
cjal-3373	190	1	42	42	NUM
cjal-3373	190	2	for	for	ADP
cjal-3373	190	3	example	example	NOUN
cjal-3373	190	4	,	,	PUNCT
cjal-3373	190	5	the	the	DET
cjal-3373	190	6	cod	cod	NOUN
cjal-3373	190	7	income	income	NOUN
cjal-3373	190	8	was	be	AUX
cjal-3373	190	9	not	not	PART
cjal-3373	190	10	adequately	adequately	ADV
cjal-3373	190	11	taxed	tax	VERB
cjal-3373	190	12	in	in	ADP
cjal-3373	190	13	the	the	DET
cjal-3373	190	14	past	past	NOUN
cjal-3373	190	15	because	because	SCONJ
cjal-3373	190	16	of	of	ADP
cjal-3373	190	17	the	the	DET
cjal-3373	190	18	existence	existence	NOUN
cjal-3373	190	19	of	of	ADP
cjal-3373	190	20	the	the	DET
cjal-3373	190	21	insolvency	insolvency	NOUN
cjal-3373	190	22	exception	exception	NOUN
cjal-3373	190	23	and	and	CCONJ
cjal-3373	190	24	the	the	DET
cjal-3373	190	25	stock	stock	NOUN
cjal-3373	190	26	-	-	PUNCT
cjal-3373	190	27	for	for	ADP
cjal-3373	190	28	-	-	PUNCT
cjal-3373	190	29	debt	debt	NOUN
cjal-3373	190	30	exception	exception	NOUN
cjal-3373	190	31	in	in	ADP
cjal-3373	190	32	the	the	DET
cjal-3373	190	33	u.s	u.s	PROPN
cjal-3373	190	34	.	.	PROPN
cjal-3373	190	35	tax	tax	NOUN
cjal-3373	190	36	law	law	NOUN
cjal-3373	190	37	.	.	PUNCT
cjal-3373	191	1	see	see	VERB
cjal-3373	191	2	william	william	PROPN
cjal-3373	191	3	t.	t.	PROPN
cjal-3373	191	4	plumb	plumb	PROPN
cjal-3373	191	5	jr	jr	PROPN
cjal-3373	191	6	.	.	PROPN
cjal-3373	191	7	,	,	PUNCT
cjal-3373	191	8	the	the	DET
cjal-3373	191	9	tax	tax	NOUN
cjal-3373	191	10	recommendations	recommendation	NOUN
cjal-3373	191	11	of	of	ADP
cjal-3373	191	12	the	the	DET
cjal-3373	191	13	commission	commission	NOUN
cjal-3373	191	14	on	on	ADP
cjal-3373	191	15	the	the	DET
cjal-3373	191	16	bankruptcy	bankruptcy	NOUN
cjal-3373	191	17	laws	law	NOUN
cjal-3373	191	18	—	—	PUNCT
cjal-3373	191	19	reorganizations	reorganization	NOUN
cjal-3373	191	20	,	,	PUNCT
cjal-3373	191	21	carryovers	carryover	NOUN
cjal-3373	191	22	and	and	CCONJ
cjal-3373	191	23	the	the	DET
cjal-3373	191	24	effects	effect	NOUN
cjal-3373	191	25	of	of	ADP
cjal-3373	191	26	debt	debt	NOUN
cjal-3373	191	27	reduction	reduction	NOUN
cjal-3373	191	28	,	,	PUNCT
cjal-3373	191	29	29	29	NUM
cjal-3373	191	30	tax	tax	NOUN
cjal-3373	191	31	l.	l.	PROPN
cjal-3373	191	32	rev	rev	PROPN
cjal-3373	191	33	.	.	PROPN
cjal-3373	191	34	227	227	NUM
cjal-3373	191	35	,	,	PUNCT
cjal-3373	191	36	258–81	258–81	NUM
cjal-3373	191	37	(	(	PUNCT
cjal-3373	191	38	1974	1974	NUM
cjal-3373	191	39	)	)	PUNCT
cjal-3373	191	40	(	(	PUNCT
cjal-3373	191	41	explaining	explain	VERB
cjal-3373	191	42	the	the	DET
cjal-3373	191	43	insolvency	insolvency	NOUN
cjal-3373	191	44	exception	exception	NOUN
cjal-3373	191	45	and	and	CCONJ
cjal-3373	191	46	proposing	propose	VERB
cjal-3373	191	47	to	to	PART
cjal-3373	191	48	abolish	abolish	VERB
cjal-3373	191	49	it	it	PRON
cjal-3373	191	50	)	)	PUNCT
cjal-3373	191	51	;	;	PUNCT
cjal-3373	191	52	katherin	katherin	PROPN
cjal-3373	191	53	pratt	pratt	PROPN
cjal-3373	191	54	,	,	PUNCT
cjal-3373	191	55	shifting	shift	VERB
cjal-3373	191	56	biases	bias	NOUN
cjal-3373	191	57	:	:	PUNCT
cjal-3373	191	58	troubled	troubled	ADJ
cjal-3373	191	59	company	company	NOUN
cjal-3373	191	60	debt	debt	NOUN
cjal-3373	191	61	restructurings	restructuring	NOUN
cjal-3373	191	62	after	after	ADP
cjal-3373	191	63	the	the	DET
cjal-3373	191	64	1993	1993	NUM
cjal-3373	191	65	tax	tax	NOUN
cjal-3373	191	66	act	act	NOUN
cjal-3373	191	67	,	,	PUNCT
cjal-3373	191	68	68	68	NUM
cjal-3373	191	69	am	am	NOUN
cjal-3373	191	70	.	.	PUNCT
cjal-3373	192	1	bankr	bankr	VERB
cjal-3373	192	2	.	.	PUNCT
cjal-3373	193	1	l.	l.	PROPN
cjal-3373	193	2	j.	j.	PROPN
cjal-3373	193	3	23	23	PROPN
cjal-3373	193	4	,	,	PUNCT
cjal-3373	193	5	29–31	29–31	NUM
cjal-3373	193	6	(	(	PUNCT
cjal-3373	193	7	1994	1994	NUM
cjal-3373	193	8	)	)	PUNCT
cjal-3373	193	9	(	(	PUNCT
cjal-3373	193	10	summarizing	summarize	VERB
cjal-3373	193	11	the	the	DET
cjal-3373	193	12	history	history	NOUN
cjal-3373	193	13	of	of	ADP
cjal-3373	193	14	the	the	DET
cjal-3373	193	15	stock	stock	NOUN
cjal-3373	193	16	-	-	PUNCT
cjal-3373	193	17	for	for	ADP
cjal-3373	193	18	-	-	PUNCT
cjal-3373	193	19	debt	debt	NOUN
cjal-3373	193	20	exception	exception	NOUN
cjal-3373	193	21	)	)	PUNCT
cjal-3373	193	22	.	.	PUNCT
cjal-3373	194	1	43	43	NUM
cjal-3373	194	2	interestingly	interestingly	ADV
cjal-3373	194	3	,	,	PUNCT
cjal-3373	194	4	income	income	NOUN
cjal-3373	194	5	tax	tax	PROPN
cjal-3373	194	6	act	act	PROPN
cjal-3373	194	7	denies	deny	VERB
cjal-3373	194	8	the	the	DET
cjal-3373	194	9	deductibility	deductibility	NOUN
cjal-3373	194	10	of	of	ADP
cjal-3373	194	11	expenses	expense	NOUN
cjal-3373	194	12	for	for	ADP
cjal-3373	194	13	tort	tort	NOUN
cjal-3373	194	14	liability	liability	NOUN
cjal-3373	194	15	from	from	ADP
cjal-3373	194	16	a	a	DET
cjal-3373	194	17	deliberate	deliberate	ADJ
cjal-3373	194	18	or	or	CCONJ
cjal-3373	194	19	gross	gross	ADJ
cjal-3373	194	20	negligence	negligence	NOUN
cjal-3373	194	21	behavior	behavior	NOUN
cjal-3373	194	22	,	,	PUNCT
cjal-3373	194	23	even	even	ADV
cjal-3373	194	24	if	if	SCONJ
cjal-3373	194	25	the	the	DET
cjal-3373	194	26	liability	liability	NOUN
cjal-3373	194	27	is	be	AUX
cjal-3373	194	28	incurred	incur	VERB
cjal-3373	194	29	in	in	ADP
cjal-3373	194	30	conducting	conduct	VERB
cjal-3373	194	31	a	a	DET
cjal-3373	194	32	business	business	NOUN
cjal-3373	194	33	because	because	SCONJ
cjal-3373	194	34	such	such	ADJ
cjal-3373	194	35	liability	liability	NOUN
cjal-3373	194	36	is	be	AUX
cjal-3373	194	37	thought	think	VERB
cjal-3373	194	38	to	to	PART
cjal-3373	194	39	be	be	AUX
cjal-3373	194	40	“	"	PUNCT
cjal-3373	194	41	unnecessary	unnecessary	ADJ
cjal-3373	194	42	”	"	PUNCT
cjal-3373	194	43	to	to	PART
cjal-3373	194	44	raise	raise	VERB
cjal-3373	194	45	revenue	revenue	NOUN
cjal-3373	194	46	.	.	PUNCT
cjal-3373	195	1	shotokuzeihō	shotokuzeihō	VERB
cjal-3373	196	1	[	[	X
cjal-3373	196	2	income	income	NOUN
cjal-3373	196	3	tax	tax	NOUN
cjal-3373	196	4	act	act	PROPN
cjal-3373	196	5	]	]	PUNCT
cjal-3373	196	6	,	,	PUNCT
cjal-3373	196	7	law	law	NOUN
cjal-3373	196	8	no	no	NOUN
cjal-3373	196	9	.	.	PROPN
cjal-3373	197	1	33	33	NUM
cjal-3373	197	2	of	of	ADP
cjal-3373	197	3	1965	1965	NUM
cjal-3373	197	4	,	,	PUNCT
cjal-3373	197	5	art	art	NOUN
cjal-3373	197	6	.	.	PUNCT
cjal-3373	198	1	45(1	45(1	NOUN
cjal-3373	198	2	)	)	PUNCT
cjal-3373	198	3	,	,	PUNCT
cjal-3373	198	4	para	para	NOUN
cjal-3373	198	5	7	7	NUM
cjal-3373	198	6	,	,	PUNCT
cjal-3373	199	1	shotokuzeihō	shotokuzeihō	VERB
cjal-3373	199	2	sekōrei	sekōrei	NOUN
cjal-3373	200	1	[	[	X
cjal-3373	200	2	cabinet	cabinet	NOUN
cjal-3373	200	3	order	order	NOUN
cjal-3373	200	4	for	for	ADP
cjal-3373	200	5	enforcement	enforcement	NOUN
cjal-3373	200	6	of	of	ADP
cjal-3373	200	7	ita	ita	PROPN
cjal-3373	200	8	]	]	PUNCT
cjal-3373	200	9	art	art	NOUN
cjal-3373	200	10	.	.	PUNCT
cjal-3373	201	1	98	98	NUM
cjal-3373	201	2	.	.	PUNCT
cjal-3373	201	3	chūkai	chūkai	PROPN
cjal-3373	201	4	shtokuzeihō	shtokuzeihō	PROPN
cjal-3373	201	5	kenkyūkai	kenkyūkai	PROPN
cjal-3373	201	6	,	,	PUNCT
cjal-3373	201	7	chūkai	chūkai	ADJ
cjal-3373	201	8	shotokuzeihō	shotokuzeihō	VERB
cjal-3373	202	1	[	[	X
cjal-3373	202	2	commentary	commentary	NOUN
cjal-3373	202	3	on	on	ADP
cjal-3373	202	4	income	income	PROPN
cjal-3373	202	5	tax	tax	PROPN
cjal-3373	202	6	act	act	PROPN
cjal-3373	202	7	]	]	PUNCT
cjal-3373	202	8	1011(5th	1011(5th	NUM
cjal-3373	202	9	ed	ed	NOUN
cjal-3373	202	10	.	.	PUNCT
cjal-3373	202	11	2011	2011	NUM
cjal-3373	202	12	)	)	PUNCT
cjal-3373	202	13	.	.	PUNCT
cjal-3373	203	1	2019	2019	NUM
cjal-3373	203	2	]	]	PUNCT
cjal-3373	203	3	tax	tax	NOUN
cjal-3373	203	4	losses	loss	NOUN
cjal-3373	203	5	and	and	CCONJ
cjal-3373	203	6	excessive	excessive	ADJ
cjal-3373	203	7	risk	risk	NOUN
cjal-3373	203	8	taking	take	VERB
cjal-3373	203	9	151	151	NUM
cjal-3373	203	10	ⅲ.	ⅲ.	PROPN
cjal-3373	203	11	case	case	NOUN
cjal-3373	203	12	study	study	NOUN
cjal-3373	203	13	:	:	PUNCT
cjal-3373	203	14	the	the	DET
cjal-3373	203	15	tepco	tepco	PROPN
cjal-3373	203	16	bailout	bailout	VERB
cjal-3373	203	17	the	the	DET
cjal-3373	203	18	tax	tax	NOUN
cjal-3373	203	19	treatment	treatment	NOUN
cjal-3373	203	20	of	of	ADP
cjal-3373	203	21	tepco	tepco	PROPN
cjal-3373	203	22	under	under	ADP
cjal-3373	203	23	its	its	PRON
cjal-3373	203	24	bailout	bailout	NOUN
cjal-3373	203	25	scheme	scheme	NOUN
cjal-3373	203	26	offers	offer	VERB
cjal-3373	203	27	a	a	DET
cjal-3373	203	28	good	good	ADJ
cjal-3373	203	29	opportunity	opportunity	NOUN
cjal-3373	203	30	to	to	PART
cjal-3373	203	31	further	far	ADV
cjal-3373	203	32	explore	explore	VERB
cjal-3373	203	33	the	the	DET
cjal-3373	203	34	relationship	relationship	NOUN
cjal-3373	203	35	between	between	ADP
cjal-3373	203	36	tax	tax	NOUN
cjal-3373	203	37	losses	loss	NOUN
cjal-3373	203	38	and	and	CCONJ
cjal-3373	203	39	limited	limited	ADJ
cjal-3373	203	40	liability	liability	NOUN
cjal-3373	203	41	because	because	SCONJ
cjal-3373	203	42	the	the	DET
cjal-3373	203	43	tepco	tepco	PROPN
cjal-3373	203	44	bailout	bailout	NOUN
cjal-3373	203	45	provided	provide	VERB
cjal-3373	203	46	tepco	tepco	PROPN
cjal-3373	203	47	and	and	CCONJ
cjal-3373	203	48	its	its	PRON
cjal-3373	203	49	existing	exist	VERB
cjal-3373	203	50	shareholders	shareholder	NOUN
cjal-3373	203	51	with	with	ADP
cjal-3373	203	52	unintended	unintended	ADJ
cjal-3373	203	53	tax	tax	NOUN
cjal-3373	203	54	benefits	benefit	NOUN
cjal-3373	203	55	.	.	PUNCT
cjal-3373	204	1	these	these	DET
cjal-3373	204	2	tax	tax	NOUN
cjal-3373	204	3	benefits	benefit	NOUN
cjal-3373	204	4	accrued	accrue	VERB
cjal-3373	204	5	not	not	PART
cjal-3373	204	6	from	from	ADP
cjal-3373	204	7	the	the	DET
cjal-3373	204	8	insufficient	insufficient	ADJ
cjal-3373	204	9	taxation	taxation	NOUN
cjal-3373	204	10	of	of	ADP
cjal-3373	204	11	the	the	DET
cjal-3373	204	12	cod	cod	NOUN
cjal-3373	204	13	income	income	NOUN
cjal-3373	204	14	mentioned	mention	VERB
cjal-3373	204	15	in	in	ADP
cjal-3373	204	16	part	part	PROPN
cjal-3373	204	17	ii	ii	PROPN
cjal-3373	204	18	.	.	PUNCT
cjal-3373	205	1	rather	rather	ADV
cjal-3373	205	2	,	,	PUNCT
cjal-3373	205	3	the	the	DET
cjal-3373	205	4	tax	tax	NOUN
cjal-3373	205	5	benefits	benefit	NOUN
cjal-3373	205	6	came	come	VERB
cjal-3373	205	7	from	from	ADP
cjal-3373	205	8	the	the	DET
cjal-3373	205	9	bailout	bailout	NOUN
cjal-3373	205	10	of	of	ADP
cjal-3373	205	11	tepco	tepco	PROPN
cjal-3373	205	12	and	and	CCONJ
cjal-3373	205	13	its	its	PRON
cjal-3373	205	14	shareholders	shareholder	NOUN
cjal-3373	205	15	who	who	PRON
cjal-3373	205	16	took	take	VERB
cjal-3373	205	17	excessive	excessive	ADJ
cjal-3373	205	18	risk	risk	NOUN
cjal-3373	205	19	under	under	ADP
cjal-3373	205	20	limited	limited	ADJ
cjal-3373	205	21	liability	liability	NOUN
cjal-3373	205	22	.	.	PUNCT
cjal-3373	206	1	analyzing	analyze	VERB
cjal-3373	206	2	the	the	DET
cjal-3373	206	3	tax	tax	NOUN
cjal-3373	206	4	treatment	treatment	NOUN
cjal-3373	206	5	of	of	ADP
cjal-3373	206	6	tepco	tepco	PROPN
cjal-3373	206	7	will	will	AUX
cjal-3373	206	8	be	be	AUX
cjal-3373	206	9	an	an	DET
cjal-3373	206	10	informative	informative	ADJ
cjal-3373	206	11	case	case	NOUN
cjal-3373	206	12	study	study	NOUN
cjal-3373	206	13	to	to	PART
cjal-3373	206	14	understand	understand	VERB
cjal-3373	206	15	the	the	DET
cjal-3373	206	16	interaction	interaction	NOUN
cjal-3373	206	17	between	between	ADP
cjal-3373	206	18	tax	tax	NOUN
cjal-3373	206	19	losses	loss	NOUN
cjal-3373	206	20	,	,	PUNCT
cjal-3373	206	21	limited	limited	ADJ
cjal-3373	206	22	liability	liability	NOUN
cjal-3373	206	23	,	,	PUNCT
cjal-3373	206	24	and	and	CCONJ
cjal-3373	206	25	bailout.44	bailout.44	NOUN
cjal-3373	206	26	this	this	DET
cjal-3373	206	27	part	part	NOUN
cjal-3373	206	28	begins	begin	VERB
cjal-3373	206	29	by	by	ADP
cjal-3373	206	30	introducing	introduce	VERB
cjal-3373	206	31	the	the	DET
cjal-3373	206	32	concrete	concrete	ADJ
cjal-3373	206	33	scheme	scheme	NOUN
cjal-3373	206	34	of	of	ADP
cjal-3373	206	35	the	the	DET
cjal-3373	206	36	tepco	tepco	PROPN
cjal-3373	206	37	bailout	bailout	PROPN
cjal-3373	206	38	(	(	PUNCT
cjal-3373	206	39	section	section	NOUN
cjal-3373	206	40	a	a	NOUN
cjal-3373	206	41	)	)	PUNCT
cjal-3373	206	42	.	.	PUNCT
cjal-3373	207	1	next	next	ADV
cjal-3373	207	2	,	,	PUNCT
cjal-3373	207	3	we	we	PRON
cjal-3373	207	4	investigate	investigate	VERB
cjal-3373	207	5	the	the	DET
cjal-3373	207	6	desirability	desirability	NOUN
cjal-3373	207	7	of	of	ADP
cjal-3373	207	8	tepco	tepco	PROPN
cjal-3373	207	9	’s	’s	PART
cjal-3373	207	10	corporate	corporate	ADJ
cjal-3373	207	11	income	income	NOUN
cjal-3373	207	12	tax	tax	NOUN
cjal-3373	207	13	treatment	treatment	NOUN
cjal-3373	207	14	under	under	ADP
cjal-3373	207	15	this	this	DET
cjal-3373	207	16	scheme	scheme	NOUN
cjal-3373	207	17	(	(	PUNCT
cjal-3373	207	18	section	section	NOUN
cjal-3373	207	19	b	b	PROPN
cjal-3373	207	20	)	)	PUNCT
cjal-3373	207	21	.	.	PUNCT
cjal-3373	208	1	then	then	ADV
cjal-3373	208	2	,	,	PUNCT
cjal-3373	208	3	we	we	PRON
cjal-3373	208	4	consider	consider	VERB
cjal-3373	208	5	possible	possible	ADJ
cjal-3373	208	6	solutions	solution	NOUN
cjal-3373	208	7	to	to	PART
cjal-3373	208	8	eliminate	eliminate	VERB
cjal-3373	208	9	undesirable	undesirable	ADJ
cjal-3373	208	10	tax	tax	NOUN
cjal-3373	208	11	benefits	benefit	NOUN
cjal-3373	208	12	to	to	ADP
cjal-3373	208	13	tepco	tepco	PROPN
cjal-3373	208	14	and	and	CCONJ
cjal-3373	208	15	its	its	PRON
cjal-3373	208	16	existing	exist	VERB
cjal-3373	208	17	shareholders	shareholder	NOUN
cjal-3373	208	18	with	with	ADP
cjal-3373	208	19	their	their	PRON
cjal-3373	208	20	limits	limit	NOUN
cjal-3373	208	21	(	(	PUNCT
cjal-3373	208	22	section	section	NOUN
cjal-3373	208	23	c	c	NOUN
cjal-3373	208	24	)	)	PUNCT
cjal-3373	208	25	.	.	PUNCT
cjal-3373	209	1	a.	a.	PROPN
cjal-3373	210	1	the	the	DET
cjal-3373	210	2	tepco	tepco	PROPN
cjal-3373	210	3	bailout	bailout	PROPN
cjal-3373	210	4	scheme	scheme	NOUN
cjal-3373	210	5	in	in	ADP
cjal-3373	210	6	this	this	DET
cjal-3373	210	7	section	section	NOUN
cjal-3373	210	8	,	,	PUNCT
cjal-3373	210	9	we	we	PRON
cjal-3373	210	10	briefly	briefly	ADV
cjal-3373	210	11	introduce	introduce	VERB
cjal-3373	210	12	the	the	DET
cjal-3373	210	13	legal	legal	ADJ
cjal-3373	210	14	background	background	NOUN
cjal-3373	210	15	and	and	CCONJ
cjal-3373	210	16	the	the	DET
cjal-3373	210	17	course	course	NOUN
cjal-3373	210	18	of	of	ADP
cjal-3373	210	19	the	the	DET
cjal-3373	210	20	tepco	tepco	PROPN
cjal-3373	210	21	bailout	bailout	PROPN
cjal-3373	210	22	45	45	NUM
cjal-3373	210	23	to	to	PART
cjal-3373	210	24	prepare	prepare	VERB
cjal-3373	210	25	for	for	ADP
cjal-3373	210	26	the	the	DET
cjal-3373	210	27	discussion	discussion	NOUN
cjal-3373	210	28	of	of	ADP
cjal-3373	210	29	tepco	tepco	PROPN
cjal-3373	210	30	’s	’s	PART
cjal-3373	210	31	tax	tax	NOUN
cjal-3373	210	32	treatment	treatment	NOUN
cjal-3373	210	33	under	under	ADP
cjal-3373	210	34	the	the	DET
cjal-3373	210	35	scheme	scheme	NOUN
cjal-3373	210	36	in	in	ADP
cjal-3373	210	37	the	the	DET
cjal-3373	210	38	following	follow	VERB
cjal-3373	210	39	section	section	NOUN
cjal-3373	210	40	.	.	PUNCT
cjal-3373	211	1	44	44	NUM
cjal-3373	211	2	someone	someone	PRON
cjal-3373	211	3	might	might	AUX
cjal-3373	211	4	refute	refute	VERB
cjal-3373	211	5	that	that	SCONJ
cjal-3373	211	6	there	there	PRON
cjal-3373	211	7	is	be	VERB
cjal-3373	211	8	no	no	DET
cjal-3373	211	9	direct	direct	ADJ
cjal-3373	211	10	causal	causal	NOUN
cjal-3373	211	11	relationship	relationship	NOUN
cjal-3373	211	12	between	between	ADP
cjal-3373	211	13	the	the	DET
cjal-3373	211	14	problem	problem	NOUN
cjal-3373	211	15	of	of	ADP
cjal-3373	211	16	tax	tax	NOUN
cjal-3373	211	17	losses	loss	NOUN
cjal-3373	211	18	discussed	discuss	VERB
cjal-3373	211	19	in	in	ADP
cjal-3373	211	20	part	part	NOUN
cjal-3373	211	21	iii	iii	NOUN
cjal-3373	211	22	and	and	CCONJ
cjal-3373	211	23	limited	limited	ADJ
cjal-3373	211	24	liability	liability	NOUN
cjal-3373	211	25	.	.	PUNCT
cjal-3373	212	1	however	however	ADV
cjal-3373	212	2	,	,	PUNCT
cjal-3373	212	3	the	the	DET
cjal-3373	212	4	tax	tax	NOUN
cjal-3373	212	5	problem	problem	NOUN
cjal-3373	212	6	in	in	ADP
cjal-3373	212	7	part	part	NOUN
cjal-3373	212	8	iii	iii	NUM
cjal-3373	212	9	is	be	AUX
cjal-3373	212	10	caused	cause	VERB
cjal-3373	212	11	by	by	ADP
cjal-3373	212	12	the	the	DET
cjal-3373	212	13	bailout	bailout	NOUN
cjal-3373	212	14	of	of	ADP
cjal-3373	212	15	tepco	tepco	PROPN
cjal-3373	212	16	without	without	ADP
cjal-3373	212	17	wiping	wipe	VERB
cjal-3373	212	18	out	out	ADP
cjal-3373	212	19	its	its	PRON
cjal-3373	212	20	existing	exist	VERB
cjal-3373	212	21	shareholders	shareholder	NOUN
cjal-3373	212	22	,	,	PUNCT
cjal-3373	212	23	and	and	CCONJ
cjal-3373	212	24	tepco	tepco	PROPN
cjal-3373	212	25	was	be	AUX
cjal-3373	212	26	bailed	bail	VERB
cjal-3373	212	27	out	out	ADP
cjal-3373	212	28	because	because	SCONJ
cjal-3373	212	29	its	its	PRON
cjal-3373	212	30	shareholders	shareholder	NOUN
cjal-3373	212	31	took	take	VERB
cjal-3373	212	32	excessive	excessive	ADJ
cjal-3373	212	33	risk	risk	NOUN
cjal-3373	212	34	under	under	ADP
cjal-3373	212	35	limited	limited	ADJ
cjal-3373	212	36	liability	liability	NOUN
cjal-3373	212	37	.	.	PUNCT
cjal-3373	213	1	therefore	therefore	ADV
cjal-3373	213	2	,	,	PUNCT
cjal-3373	213	3	i	i	PRON
cjal-3373	213	4	believe	believe	VERB
cjal-3373	213	5	there	there	PRON
cjal-3373	213	6	is	be	VERB
cjal-3373	213	7	an	an	DET
cjal-3373	213	8	indirect	indirect	ADJ
cjal-3373	213	9	but	but	CCONJ
cjal-3373	213	10	close	close	ADJ
cjal-3373	213	11	relationship	relationship	NOUN
cjal-3373	213	12	to	to	PART
cjal-3373	213	13	be	be	AUX
cjal-3373	213	14	discussed	discuss	VERB
cjal-3373	213	15	as	as	ADP
cjal-3373	213	16	the	the	DET
cjal-3373	213	17	relationship	relationship	NOUN
cjal-3373	213	18	between	between	ADP
cjal-3373	213	19	tax	tax	NOUN
cjal-3373	213	20	losses	loss	NOUN
cjal-3373	213	21	and	and	CCONJ
cjal-3373	213	22	limited	limited	ADJ
cjal-3373	213	23	liability	liability	NOUN
cjal-3373	213	24	.	.	PUNCT
cjal-3373	214	1	45	45	NUM
cjal-3373	214	2	for	for	ADP
cjal-3373	214	3	a	a	DET
cjal-3373	214	4	concise	concise	ADJ
cjal-3373	214	5	explanation	explanation	NOUN
cjal-3373	214	6	of	of	ADP
cjal-3373	214	7	japan	japan	PROPN
cjal-3373	214	8	’s	’s	PART
cjal-3373	214	9	nuclear	nuclear	ADJ
cjal-3373	214	10	industry	industry	NOUN
cjal-3373	214	11	,	,	PUNCT
cjal-3373	214	12	see	see	VERB
cjal-3373	214	13	j.	j.	PROPN
cjal-3373	214	14	mark	mark	PROPN
cjal-3373	214	15	ramseyer	ramseyer	PROPN
cjal-3373	214	16	,	,	PUNCT
cjal-3373	214	17	why	why	SCONJ
cjal-3373	214	18	power	power	NOUN
cjal-3373	214	19	companies	company	NOUN
cjal-3373	214	20	build	build	VERB
cjal-3373	214	21	nuclear	nuclear	ADJ
cjal-3373	214	22	reactors	reactor	NOUN
cjal-3373	214	23	on	on	ADP
cjal-3373	214	24	fault	fault	NOUN
cjal-3373	214	25	lines	line	NOUN
cjal-3373	214	26	:	:	PUNCT
cjal-3373	214	27	the	the	DET
cjal-3373	214	28	case	case	NOUN
cjal-3373	214	29	of	of	ADP
cjal-3373	214	30	japan	japan	PROPN
cjal-3373	214	31	,	,	PUNCT
cjal-3373	214	32	13	13	NUM
cjal-3373	214	33	theoretical	theoretical	ADJ
cjal-3373	214	34	inq	inq	NOUN
cjal-3373	214	35	.	.	PUNCT
cjal-3373	215	1	l.	l.	PROPN
cjal-3373	215	2	457	457	NUM
cjal-3373	215	3	,	,	PUNCT
cjal-3373	215	4	460–67	460–67	NUM
cjal-3373	215	5	(	(	PUNCT
cjal-3373	215	6	2012	2012	NUM
cjal-3373	215	7	)	)	PUNCT
cjal-3373	215	8	.	.	PUNCT
cjal-3373	216	1	152	152	NUM
cjal-3373	216	2	columbia	columbia	PROPN
cjal-3373	216	3	journal	journal	PROPN
cjal-3373	216	4	of	of	ADP
cjal-3373	216	5	asian	asian	ADJ
cjal-3373	216	6	law	law	NOUN
cjal-3373	217	1	[	[	X
cjal-3373	217	2	vol	vol	NOUN
cjal-3373	217	3	.	.	PUNCT
cjal-3373	218	1	32:139	32:139	NUM
cjal-3373	218	2	1	1	NUM
cjal-3373	218	3	.	.	PUNCT
cjal-3373	218	4	act	act	VERB
cjal-3373	218	5	on	on	ADP
cjal-3373	218	6	compensation	compensation	NOUN
cjal-3373	218	7	for	for	ADP
cjal-3373	218	8	nuclear	nuclear	ADJ
cjal-3373	218	9	damage	damage	NOUN
cjal-3373	218	10	the	the	DET
cjal-3373	218	11	act	act	NOUN
cjal-3373	218	12	on	on	ADP
cjal-3373	218	13	compensation	compensation	NOUN
cjal-3373	218	14	for	for	ADP
cjal-3373	218	15	nuclear	nuclear	ADJ
cjal-3373	218	16	damage	damage	NOUN
cjal-3373	218	17	46	46	NUM
cjal-3373	218	18	(	(	PUNCT
cjal-3373	218	19	the	the	DET
cjal-3373	218	20	“	"	PUNCT
cjal-3373	218	21	compensation	compensation	NOUN
cjal-3373	218	22	act	act	NOUN
cjal-3373	218	23	”	"	PUNCT
cjal-3373	218	24	)	)	PUNCT
cjal-3373	218	25	was	be	AUX
cjal-3373	218	26	enacted	enact	VERB
cjal-3373	218	27	in	in	ADP
cjal-3373	218	28	1961	1961	NUM
cjal-3373	218	29	(	(	PUNCT
cjal-3373	218	30	i	i	NOUN
cjal-3373	218	31	)	)	PUNCT
cjal-3373	218	32	“	"	PUNCT
cjal-3373	218	33	to	to	PART
cjal-3373	218	34	protect	protect	VERB
cjal-3373	218	35	persons	person	NOUN
cjal-3373	218	36	suffering	suffer	VERB
cjal-3373	218	37	from	from	ADP
cjal-3373	218	38	‘	'	PUNCT
cjal-3373	218	39	nuclear	nuclear	ADJ
cjal-3373	218	40	damage	damage	NOUN
cjal-3373	218	41	’	'	PUNCT
cjal-3373	218	42	”	"	PUNCT
cjal-3373	218	43	and	and	CCONJ
cjal-3373	218	44	(	(	PUNCT
cjal-3373	218	45	ii	ii	NOUN
cjal-3373	218	46	)	)	PUNCT
cjal-3373	218	47	“	"	PUNCT
cjal-3373	218	48	to	to	PART
cjal-3373	218	49	contribute	contribute	VERB
cjal-3373	218	50	to	to	ADP
cjal-3373	218	51	the	the	DET
cjal-3373	218	52	sound	sound	ADJ
cjal-3373	218	53	development	development	NOUN
cjal-3373	218	54	of	of	ADP
cjal-3373	218	55	the	the	DET
cjal-3373	218	56	nuclear	nuclear	ADJ
cjal-3373	218	57	industry	industry	NOUN
cjal-3373	218	58	by	by	ADP
cjal-3373	218	59	establishing	establish	VERB
cjal-3373	218	60	the	the	DET
cjal-3373	218	61	basic	basic	ADJ
cjal-3373	218	62	system	system	NOUN
cjal-3373	218	63	regarding	regard	VERB
cjal-3373	218	64	compensation	compensation	NOUN
cjal-3373	218	65	in	in	ADP
cjal-3373	218	66	case	case	NOUN
cjal-3373	218	67	of	of	ADP
cjal-3373	218	68	nuclear	nuclear	ADJ
cjal-3373	218	69	damage	damage	NOUN
cjal-3373	218	70	caused	cause	VERB
cjal-3373	218	71	by	by	ADP
cjal-3373	218	72	reactor	reactor	NOUN
cjal-3373	218	73	operation	operation	NOUN
cjal-3373	218	74	.	.	PUNCT
cjal-3373	219	1	”47	”47	PROPN
cjal-3373	220	1	the	the	DET
cjal-3373	220	2	compensation	compensation	NOUN
cjal-3373	220	3	act	act	NOUN
cjal-3373	220	4	can	can	AUX
cjal-3373	220	5	be	be	AUX
cjal-3373	220	6	summarized	summarize	VERB
cjal-3373	220	7	as	as	SCONJ
cjal-3373	220	8	follows	follow	VERB
cjal-3373	220	9	.	.	PUNCT
cjal-3373	221	1	to	to	PART
cjal-3373	221	2	begin	begin	VERB
cjal-3373	221	3	with	with	ADP
cjal-3373	221	4	,	,	PUNCT
cjal-3373	221	5	the	the	DET
cjal-3373	221	6	“	"	PUNCT
cjal-3373	221	7	nuclear	nuclear	ADJ
cjal-3373	221	8	operator	operator	NOUN
cjal-3373	221	9	”	"	PUNCT
cjal-3373	221	10	48	48	NUM
cjal-3373	221	11	who	who	PRON
cjal-3373	221	12	is	be	AUX
cjal-3373	221	13	engaged	engage	VERB
cjal-3373	221	14	in	in	ADP
cjal-3373	221	15	the	the	DET
cjal-3373	221	16	reactor	reactor	NOUN
cjal-3373	221	17	operation	operation	NOUN
cjal-3373	221	18	on	on	ADP
cjal-3373	221	19	the	the	DET
cjal-3373	221	20	occasion	occasion	NOUN
cjal-3373	221	21	shall	shall	AUX
cjal-3373	221	22	be	be	AUX
cjal-3373	221	23	liable	liable	ADJ
cjal-3373	221	24	for	for	ADP
cjal-3373	221	25	the	the	DET
cjal-3373	221	26	“	"	PUNCT
cjal-3373	221	27	nuclear	nuclear	ADJ
cjal-3373	221	28	damage	damage	NOUN
cjal-3373	221	29	.	.	PUNCT
cjal-3373	222	1	”49	”49	ADP
cjal-3373	222	2	this	this	DET
cjal-3373	222	3	liability	liability	NOUN
cjal-3373	222	4	is	be	AUX
cjal-3373	222	5	strict	strict	ADJ
cjal-3373	222	6	liability	liability	NOUN
cjal-3373	222	7	based	base	VERB
cjal-3373	222	8	on	on	ADP
cjal-3373	222	9	the	the	DET
cjal-3373	222	10	“	"	PUNCT
cjal-3373	222	11	liability	liability	NOUN
cjal-3373	222	12	without	without	ADP
cjal-3373	222	13	fault	fault	NOUN
cjal-3373	222	14	”	"	PUNCT
cjal-3373	222	15	principle,50	principle,50	NOUN
cjal-3373	222	16	although	although	SCONJ
cjal-3373	222	17	there	there	PRON
cjal-3373	222	18	is	be	VERB
cjal-3373	222	19	room	room	NOUN
cjal-3373	222	20	for	for	ADP
cjal-3373	222	21	exemptions	exemption	NOUN
cjal-3373	222	22	from	from	ADP
cjal-3373	222	23	liability	liability	NOUN
cjal-3373	222	24	if	if	SCONJ
cjal-3373	222	25	the	the	DET
cjal-3373	222	26	damage	damage	NOUN
cjal-3373	222	27	was	be	AUX
cjal-3373	222	28	caused	cause	VERB
cjal-3373	222	29	by	by	ADP
cjal-3373	222	30	a	a	DET
cjal-3373	222	31	grave	grave	ADJ
cjal-3373	222	32	natural	natural	ADJ
cjal-3373	222	33	disaster	disaster	NOUN
cjal-3373	222	34	of	of	ADP
cjal-3373	222	35	an	an	DET
cjal-3373	222	36	exceptional	exceptional	ADJ
cjal-3373	222	37	character	character	NOUN
cjal-3373	222	38	or	or	CCONJ
cjal-3373	222	39	by	by	ADP
cjal-3373	222	40	an	an	DET
cjal-3373	222	41	insurrection.51	insurrection.51	NOUN
cjal-3373	222	42	46	46	NUM
cjal-3373	222	43	genshiryoku	genshiryoku	NOUN
cjal-3373	223	1	songai	songai	INTJ
cjal-3373	224	1	no	no	DET
cjal-3373	224	2	baishō	baishō	PROPN
cjal-3373	224	3	ni	ni	PROPN
cjal-3373	224	4	kansuru	kansuru	PROPN
cjal-3373	224	5	hōritsu	hōritsu	PROPN
cjal-3373	225	1	[	[	X
cjal-3373	225	2	act	act	NOUN
cjal-3373	225	3	on	on	ADP
cjal-3373	225	4	compensation	compensation	NOUN
cjal-3373	225	5	for	for	ADP
cjal-3373	225	6	nuclear	nuclear	ADJ
cjal-3373	225	7	damage	damage	NOUN
cjal-3373	225	8	]	]	PUNCT
cjal-3373	225	9	,	,	PUNCT
cjal-3373	225	10	law	law	NOUN
cjal-3373	225	11	no	no	NOUN
cjal-3373	225	12	.	.	PROPN
cjal-3373	226	1	147	147	NUM
cjal-3373	226	2	of	of	ADP
cjal-3373	226	3	1961	1961	NUM
cjal-3373	226	4	,	,	PUNCT
cjal-3373	226	5	translation	translation	NOUN
cjal-3373	226	6	is	be	AUX
cjal-3373	226	7	available	available	ADJ
cjal-3373	226	8	in	in	ADP
cjal-3373	226	9	oecd	oecd	PROPN
cjal-3373	226	10	,	,	PUNCT
cjal-3373	226	11	japan	japan	PROPN
cjal-3373	226	12	’s	’s	PART
cjal-3373	226	13	compensation	compensation	NOUN
cjal-3373	226	14	system	system	NOUN
cjal-3373	226	15	for	for	ADP
cjal-3373	226	16	nuclear	nuclear	ADJ
cjal-3373	226	17	damage	damage	NOUN
cjal-3373	226	18	:	:	PUNCT
cjal-3373	226	19	as	as	SCONJ
cjal-3373	226	20	related	relate	VERB
cjal-3373	226	21	to	to	ADP
cjal-3373	226	22	the	the	DET
cjal-3373	226	23	tepco	tepco	PROPN
cjal-3373	226	24	fukushima	fukushima	PROPN
cjal-3373	226	25	daiichi	daiichi	PROPN
cjal-3373	226	26	nuclear	nuclear	PROPN
cjal-3373	226	27	accident	accident	NOUN
cjal-3373	226	28	61	61	NUM
cjal-3373	226	29	–	–	PUNCT
cjal-3373	226	30	69	69	NUM
cjal-3373	226	31	(	(	PUNCT
cjal-3373	226	32	2012	2012	NUM
cjal-3373	226	33	)	)	PUNCT
cjal-3373	226	34	.	.	PUNCT
cjal-3373	227	1	although	although	SCONJ
cjal-3373	227	2	act	act	NOUN
cjal-3373	227	3	on	on	ADP
cjal-3373	227	4	compensation	compensation	NOUN
cjal-3373	227	5	for	for	ADP
cjal-3373	227	6	nuclear	nuclear	ADJ
cjal-3373	227	7	damage	damage	NOUN
cjal-3373	227	8	was	be	AUX
cjal-3373	227	9	amended	amend	VERB
cjal-3373	227	10	in	in	ADP
cjal-3373	227	11	december	december	PROPN
cjal-3373	227	12	2018	2018	NUM
cjal-3373	227	13	(	(	PUNCT
cjal-3373	227	14	law	law	NOUN
cjal-3373	227	15	,	,	PUNCT
cjal-3373	227	16	no	no	INTJ
cjal-3373	227	17	.	.	NOUN
cjal-3373	227	18	90	90	NUM
cjal-3373	227	19	of	of	ADP
cjal-3373	227	20	2018	2018	NUM
cjal-3373	227	21	)	)	PUNCT
cjal-3373	227	22	,	,	PUNCT
cjal-3373	227	23	this	this	DET
cjal-3373	227	24	paper	paper	NOUN
cjal-3373	227	25	does	do	AUX
cjal-3373	227	26	not	not	PART
cjal-3373	227	27	explain	explain	VERB
cjal-3373	227	28	the	the	DET
cjal-3373	227	29	revision	revision	NOUN
cjal-3373	227	30	because	because	SCONJ
cjal-3373	227	31	the	the	DET
cjal-3373	227	32	amendment	amendment	NOUN
cjal-3373	227	33	has	have	VERB
cjal-3373	227	34	no	no	DET
cjal-3373	227	35	direct	direct	ADJ
cjal-3373	227	36	influence	influence	NOUN
cjal-3373	227	37	on	on	ADP
cjal-3373	227	38	this	this	DET
cjal-3373	227	39	paper	paper	NOUN
cjal-3373	227	40	’s	’s	PART
cjal-3373	227	41	analysis	analysis	NOUN
cjal-3373	227	42	and	and	CCONJ
cjal-3373	227	43	the	the	DET
cjal-3373	227	44	effective	effective	ADJ
cjal-3373	227	45	date	date	NOUN
cjal-3373	227	46	of	of	ADP
cjal-3373	227	47	the	the	DET
cjal-3373	227	48	revision	revision	NOUN
cjal-3373	227	49	is	be	AUX
cjal-3373	227	50	january	january	PROPN
cjal-3373	227	51	1	1	NUM
cjal-3373	227	52	,	,	PUNCT
cjal-3373	227	53	2020	2020	NUM
cjal-3373	227	54	.	.	PUNCT
cjal-3373	228	1	47	47	NUM
cjal-3373	228	2	act	act	NOUN
cjal-3373	228	3	on	on	ADP
cjal-3373	228	4	compensation	compensation	NOUN
cjal-3373	228	5	for	for	ADP
cjal-3373	228	6	nuclear	nuclear	ADJ
cjal-3373	228	7	damage	damage	NOUN
cjal-3373	228	8	,	,	PUNCT
cjal-3373	228	9	supra	supra	PROPN
cjal-3373	228	10	note	note	NOUN
cjal-3373	228	11	46,§1	46,§1	NUM
cjal-3373	228	12	.	.	PUNCT
cjal-3373	229	1	48	48	NUM
cjal-3373	229	2	id.§2	id.§2	NOUN
cjal-3373	229	3	,	,	PUNCT
cjal-3373	229	4	para	para	NOUN
cjal-3373	229	5	3	3	NUM
cjal-3373	229	6	.	.	NOUN
cjal-3373	229	7	49	49	NUM
cjal-3373	229	8	id.§2	id.§2	NOUN
cjal-3373	229	9	,	,	PUNCT
cjal-3373	229	10	para	para	NOUN
cjal-3373	229	11	2	2	NUM
cjal-3373	229	12	.	.	NOUN
cjal-3373	229	13	50	50	NUM
cjal-3373	229	14	id.§3	id.§3	NOUN
cjal-3373	229	15	,	,	PUNCT
cjal-3373	229	16	para	para	NOUN
cjal-3373	229	17	1	1	NUM
cjal-3373	229	18	.	.	PUNCT
cjal-3373	229	19	strictly	strictly	ADV
cjal-3373	229	20	speaking	speak	VERB
cjal-3373	229	21	,	,	PUNCT
cjal-3373	229	22	the	the	DET
cjal-3373	229	23	nature	nature	NOUN
cjal-3373	229	24	of	of	ADP
cjal-3373	229	25	the	the	DET
cjal-3373	229	26	liability	liability	NOUN
cjal-3373	229	27	is	be	AUX
cjal-3373	229	28	not	not	PART
cjal-3373	229	29	classified	classify	VERB
cjal-3373	229	30	as	as	ADP
cjal-3373	229	31	tort	tort	NOUN
cjal-3373	229	32	liability	liability	NOUN
cjal-3373	229	33	of	of	ADP
cjal-3373	229	34	article	article	NOUN
cjal-3373	229	35	709	709	NUM
cjal-3373	229	36	in	in	ADP
cjal-3373	229	37	civil	civil	ADJ
cjal-3373	229	38	law	law	NOUN
cjal-3373	229	39	(	(	PUNCT
cjal-3373	229	40	minpō	minpō	PROPN
cjal-3373	229	41	)	)	PUNCT
cjal-3373	229	42	but	but	CCONJ
cjal-3373	229	43	as	as	ADP
cjal-3373	229	44	special	special	ADJ
cjal-3373	229	45	liability	liability	NOUN
cjal-3373	229	46	in	in	ADP
cjal-3373	229	47	the	the	DET
cjal-3373	229	48	compensation	compensation	NOUN
cjal-3373	229	49	act	act	PROPN
cjal-3373	229	50	.	.	PUNCT
cjal-3373	230	1	see	see	VERB
cjal-3373	230	2	,	,	PUNCT
cjal-3373	230	3	e.g.	e.g.	ADV
cjal-3373	230	4	,	,	PUNCT
cjal-3373	230	5	maebashi	maebashi	PROPN
cjal-3373	230	6	chihō	chihō	PROPN
cjal-3373	230	7	saibansho	saibansho	VERB
cjal-3373	231	1	[	[	X
cjal-3373	231	2	maebashi	maebashi	NOUN
cjal-3373	231	3	dist	dist	NOUN
cjal-3373	231	4	.	.	PUNCT
cjal-3373	232	1	ct	ct	PROPN
cjal-3373	232	2	.	.	PUNCT
cjal-3373	232	3	]	]	PUNCT
cjal-3373	233	1	march	march	PROPN
cjal-3373	233	2	17	17	NUM
cjal-3373	233	3	,	,	PUNCT
cjal-3373	233	4	2017	2017	NUM
cjal-3373	233	5	,	,	PUNCT
cjal-3373	233	6	hei	hei	PROPN
cjal-3373	233	7	25	25	NUM
cjal-3373	233	8	(	(	PUNCT
cjal-3373	233	9	wa	wa	NOUN
cjal-3373	233	10	)	)	PUNCT
cjal-3373	233	11	no	no	NOUN
cjal-3373	233	12	.	.	NOUN
cjal-3373	233	13	478	478	NUM
cjal-3373	233	14	,	,	PUNCT
cjal-3373	233	15	hei	hei	PROPN
cjal-3373	233	16	26	26	NUM
cjal-3373	233	17	(	(	PUNCT
cjal-3373	233	18	wa	wa	NOUN
cjal-3373	233	19	)	)	PUNCT
cjal-3373	233	20	no.111	no.111	PROPN
cjal-3373	233	21	,	,	PUNCT
cjal-3373	233	22	hei	hei	PROPN
cjal-3373	233	23	26	26	NUM
cjal-3373	233	24	(	(	PUNCT
cjal-3373	233	25	wa	wa	NOUN
cjal-3373	233	26	)	)	PUNCT
cjal-3373	234	1	no	no	NOUN
cjal-3373	234	2	.	.	NOUN
cjal-3373	234	3	466	466	NUM
cjal-3373	234	4	,	,	PUNCT
cjal-3373	234	5	2239	2239	NUM
cjal-3373	234	6	hanrei	hanrei	NOUN
cjal-3373	234	7	jiho	jiho	PROPN
cjal-3373	235	1	[	[	X
cjal-3373	235	2	hanji	hanji	X
cjal-3373	235	3	]	]	X
cjal-3373	235	4	4	4	X
cjal-3373	235	5	.	.	PUNCT
cjal-3373	235	6	however	however	ADV
cjal-3373	235	7	,	,	PUNCT
cjal-3373	235	8	the	the	DET
cjal-3373	235	9	technical	technical	ADJ
cjal-3373	235	10	characterization	characterization	NOUN
cjal-3373	235	11	does	do	AUX
cjal-3373	235	12	not	not	PART
cjal-3373	235	13	matter	matter	VERB
cjal-3373	235	14	for	for	ADP
cjal-3373	235	15	this	this	DET
cjal-3373	235	16	study	study	NOUN
cjal-3373	235	17	’s	’s	PART
cjal-3373	235	18	purposes	purpose	NOUN
cjal-3373	235	19	to	to	ADP
cjal-3373	235	20	the	the	DET
cjal-3373	235	21	extent	extent	NOUN
cjal-3373	235	22	that	that	SCONJ
cjal-3373	235	23	the	the	DET
cjal-3373	235	24	victims	victim	NOUN
cjal-3373	235	25	can	can	AUX
cjal-3373	235	26	be	be	AUX
cjal-3373	235	27	seen	see	VERB
cjal-3373	235	28	as	as	ADP
cjal-3373	235	29	involuntary	involuntary	ADJ
cjal-3373	235	30	creditors	creditor	NOUN
cjal-3373	235	31	.	.	PUNCT
cjal-3373	236	1	the	the	DET
cjal-3373	236	2	assumption	assumption	NOUN
cjal-3373	236	3	that	that	SCONJ
cjal-3373	236	4	the	the	DET
cjal-3373	236	5	victims	victim	NOUN
cjal-3373	236	6	in	in	ADP
cjal-3373	236	7	the	the	DET
cjal-3373	236	8	fukushima	fukushima	PROPN
cjal-3373	236	9	dai	dai	PROPN
cjal-3373	236	10	-	-	PUNCT
cjal-3373	236	11	ichi	ichi	ADJ
cjal-3373	236	12	nuclear	nuclear	ADJ
cjal-3373	236	13	disaster	disaster	NOUN
cjal-3373	236	14	are	be	AUX
cjal-3373	236	15	involuntary	involuntary	ADJ
cjal-3373	236	16	creditors	creditor	NOUN
cjal-3373	236	17	may	may	AUX
cjal-3373	236	18	not	not	PART
cjal-3373	236	19	perfectly	perfectly	ADV
cjal-3373	236	20	hold	hold	VERB
cjal-3373	236	21	because	because	SCONJ
cjal-3373	236	22	they	they	PRON
cjal-3373	236	23	voluntarily	voluntarily	ADV
cjal-3373	236	24	asked	ask	VERB
cjal-3373	236	25	for	for	SCONJ
cjal-3373	236	26	the	the	DET
cjal-3373	236	27	nuclear	nuclear	ADJ
cjal-3373	236	28	reactors	reactor	NOUN
cjal-3373	236	29	to	to	PART
cjal-3373	236	30	receive	receive	VERB
cjal-3373	236	31	government	government	NOUN
cjal-3373	236	32	subsidies	subsidy	NOUN
cjal-3373	236	33	in	in	ADP
cjal-3373	236	34	exchange	exchange	NOUN
cjal-3373	236	35	for	for	ADP
cjal-3373	236	36	the	the	DET
cjal-3373	236	37	great	great	ADJ
cjal-3373	236	38	risk	risk	NOUN
cjal-3373	236	39	of	of	ADP
cjal-3373	236	40	disaster	disaster	NOUN
cjal-3373	236	41	.	.	PUNCT
cjal-3373	237	1	see	see	VERB
cjal-3373	237	2	j.	j.	PROPN
cjal-3373	237	3	mark	mark	PROPN
cjal-3373	237	4	ramseyer	ramseyer	PROPN
cjal-3373	237	5	,	,	PUNCT
cjal-3373	237	6	nuclear	nuclear	ADJ
cjal-3373	237	7	reactors	reactor	NOUN
cjal-3373	237	8	in	in	ADP
cjal-3373	237	9	japan	japan	PROPN
cjal-3373	237	10	:	:	PUNCT
cjal-3373	237	11	who	who	PRON
cjal-3373	237	12	asks	ask	VERB
cjal-3373	237	13	for	for	ADP
cjal-3373	237	14	them	they	PRON
cjal-3373	237	15	,	,	PUNCT
cjal-3373	237	16	what	what	PRON
cjal-3373	237	17	do	do	AUX
cjal-3373	237	18	they	they	PRON
cjal-3373	237	19	do	do	VERB
cjal-3373	237	20	?	?	PUNCT
cjal-3373	237	21	,	,	PUNCT
cjal-3373	237	22	eur	eur	PROPN
cjal-3373	237	23	.	.	PUNCT
cjal-3373	238	1	j.	j.	PROPN
cjal-3373	238	2	law	law	PROPN
cjal-3373	238	3	.	.	PUNCT
cjal-3373	239	1	econ	econ	PROPN
cjal-3373	239	2	.	.	PUNCT
cjal-3373	240	1	(	(	PUNCT
cjal-3373	240	2	2017	2017	NUM
cjal-3373	240	3	)	)	PUNCT
cjal-3373	240	4	,	,	PUNCT
cjal-3373	240	5	https://doi.org/10.1007/s10657-017-9561-8	https://doi.org/10.1007/s10657-017-9561-8	NUM
cjal-3373	240	6	.	.	PUNCT
cjal-3373	241	1	51	51	NUM
cjal-3373	241	2	act	act	NOUN
cjal-3373	241	3	on	on	ADP
cjal-3373	241	4	compensation	compensation	NOUN
cjal-3373	241	5	for	for	ADP
cjal-3373	241	6	nuclear	nuclear	ADJ
cjal-3373	241	7	damage	damage	NOUN
cjal-3373	241	8	,	,	PUNCT
cjal-3373	241	9	supra	supra	PROPN
cjal-3373	241	10	note	note	NOUN
cjal-3373	241	11	46,§3	46,§3	NUM
cjal-3373	241	12	,	,	PUNCT
cjal-3373	241	13	para	para	NOUN
cjal-3373	241	14	1	1	NUM
cjal-3373	241	15	.	.	PUNCT
cjal-3373	242	1	many	many	ADJ
cjal-3373	242	2	scholars	scholar	NOUN
cjal-3373	242	3	think	think	VERB
cjal-3373	242	4	that	that	SCONJ
cjal-3373	242	5	tepco	tepco	PROPN
cjal-3373	242	6	is	be	AUX
cjal-3373	242	7	not	not	PART
cjal-3373	242	8	exonerated	exonerate	VERB
cjal-3373	242	9	by	by	ADP
cjal-3373	242	10	this	this	DET
cjal-3373	242	11	clause	clause	NOUN
cjal-3373	242	12	because	because	SCONJ
cjal-3373	242	13	the	the	DET
cjal-3373	242	14	exemption	exemption	NOUN
cjal-3373	242	15	requirement	requirement	NOUN
cjal-3373	242	16	has	have	AUX
cjal-3373	242	17	been	be	AUX
cjal-3373	242	18	interpreted	interpret	VERB
cjal-3373	242	19	very	very	ADV
cjal-3373	242	20	narrowly	narrowly	ADV
cjal-3373	242	21	and	and	CCONJ
cjal-3373	242	22	tepco	tepco	PROPN
cjal-3373	242	23	was	be	AUX
cjal-3373	242	24	able	able	ADJ
cjal-3373	242	25	to	to	PART
cjal-3373	242	26	foresee	foresee	VERB
cjal-3373	242	27	large	large	ADJ
cjal-3373	242	28	tsunamis	tsunamis	NOUN
cjal-3373	242	29	and	and	CCONJ
cjal-3373	242	30	earthquakes	earthquake	NOUN
cjal-3373	242	31	.	.	PUNCT
cjal-3373	243	1	see	see	VERB
cjal-3373	243	2	,	,	PUNCT
cjal-3373	243	3	e.g.	e.g.	ADV
cjal-3373	243	4	,	,	PUNCT
cjal-3373	243	5	eri	eri	PROPN
cjal-3373	243	6	osaka	osaka	PROPN
cjal-3373	243	7	,	,	PUNCT
cjal-3373	243	8	corporate	corporate	ADJ
cjal-3373	243	9	liability	liability	NOUN
cjal-3373	243	10	,	,	PUNCT
cjal-3373	243	11	government	government	NOUN
cjal-3373	243	12	liability	liability	NOUN
cjal-3373	243	13	,	,	PUNCT
cjal-3373	243	14	and	and	CCONJ
cjal-3373	243	15	the	the	DET
cjal-3373	243	16	fukushima	fukushima	PROPN
cjal-3373	243	17	nuclear	nuclear	ADJ
cjal-3373	243	18	disaster	disaster	NOUN
cjal-3373	243	19	,	,	PUNCT
cjal-3373	243	20	21	21	NUM
cjal-3373	243	21	pac	pac	X
cjal-3373	243	22	.	.	PUNCT
cjal-3373	243	23	rim	rim	PROPN
cjal-3373	243	24	l.	l.	PROPN
cjal-3373	243	25	&	&	CCONJ
cjal-3373	243	26	pol’y	pol’y	NOUN
cjal-3373	243	27	433	433	NUM
cjal-3373	243	28	,	,	PUNCT
cjal-3373	243	29	444–47	444–47	X
cjal-3373	243	30	(	(	PUNCT
cjal-3373	243	31	2012	2012	NUM
cjal-3373	243	32	)	)	PUNCT
cjal-3373	243	33	;	;	PUNCT
cjal-3373	243	34	hatsuru	hatsuru	PROPN
cjal-3373	243	35	morita	morita	PROPN
cjal-3373	243	36	,	,	PUNCT
cjal-3373	243	37	rescuing	rescue	VERB
cjal-3373	243	38	victims	victim	NOUN
cjal-3373	243	39	and	and	CCONJ
cjal-3373	243	40	rescuing	rescue	VERB
cjal-3373	243	41	tepco	tepco	PROPN
cjal-3373	243	42	:	:	PUNCT
cjal-3373	243	43	a	a	DET
cjal-3373	243	44	legal	legal	ADJ
cjal-3373	243	45	and	and	CCONJ
cjal-3373	243	46	political	political	ADJ
cjal-3373	243	47	analysis	analysis	NOUN
cjal-3373	243	48	of	of	ADP
cjal-3373	243	49	the	the	DET
cjal-3373	243	50	tepco	tepco	PROPN
cjal-3373	243	51	bailout	bailout	NOUN
cjal-3373	243	52	,	,	PUNCT
cjal-3373	243	53	34	34	NUM
cjal-3373	243	54	j.	j.	PROPN
cjal-3373	243	55	2019	2019	NUM
cjal-3373	243	56	]	]	PUNCT
cjal-3373	243	57	tax	tax	NOUN
cjal-3373	243	58	losses	loss	NOUN
cjal-3373	243	59	and	and	CCONJ
cjal-3373	243	60	excessive	excessive	ADJ
cjal-3373	243	61	risk	risk	NOUN
cjal-3373	243	62	taking	take	VERB
cjal-3373	243	63	153	153	NUM
cjal-3373	243	64	this	this	DET
cjal-3373	243	65	liability	liability	NOUN
cjal-3373	243	66	is	be	AUX
cjal-3373	243	67	also	also	ADV
cjal-3373	243	68	an	an	DET
cjal-3373	243	69	unlimited	unlimited	ADJ
cjal-3373	243	70	liability	liability	NOUN
cjal-3373	243	71	in	in	ADP
cjal-3373	243	72	which	which	PRON
cjal-3373	243	73	the	the	DET
cjal-3373	243	74	nuclear	nuclear	ADJ
cjal-3373	243	75	operator	operator	NOUN
cjal-3373	243	76	is	be	AUX
cjal-3373	243	77	liable	liable	ADJ
cjal-3373	243	78	for	for	ADP
cjal-3373	243	79	the	the	DET
cjal-3373	243	80	entire	entire	ADJ
cjal-3373	243	81	damage	damage	NOUN
cjal-3373	243	82	,	,	PUNCT
cjal-3373	243	83	but	but	CCONJ
cjal-3373	243	84	the	the	DET
cjal-3373	243	85	shareholders	shareholder	NOUN
cjal-3373	243	86	of	of	ADP
cjal-3373	243	87	the	the	DET
cjal-3373	243	88	nuclear	nuclear	ADJ
cjal-3373	243	89	operator	operator	NOUN
cjal-3373	243	90	are	be	AUX
cjal-3373	243	91	only	only	ADV
cjal-3373	243	92	liable	liable	ADJ
cjal-3373	243	93	for	for	ADP
cjal-3373	243	94	their	their	PRON
cjal-3373	243	95	investments	investment	NOUN
cjal-3373	243	96	in	in	ADP
cjal-3373	243	97	the	the	DET
cjal-3373	243	98	nuclear	nuclear	ADJ
cjal-3373	243	99	operator	operator	NOUN
cjal-3373	243	100	corporation.52	corporation.52	ADJ
cjal-3373	243	101	thus	thus	ADV
cjal-3373	243	102	,	,	PUNCT
cjal-3373	243	103	the	the	DET
cjal-3373	243	104	shareholders	shareholder	NOUN
cjal-3373	243	105	can	can	AUX
cjal-3373	243	106	still	still	ADV
cjal-3373	243	107	enjoy	enjoy	VERB
cjal-3373	243	108	the	the	DET
cjal-3373	243	109	benefits	benefit	NOUN
cjal-3373	243	110	of	of	ADP
cjal-3373	243	111	limited	limited	ADJ
cjal-3373	243	112	liability	liability	NOUN
cjal-3373	243	113	in	in	ADP
cjal-3373	243	114	accordance	accordance	NOUN
cjal-3373	243	115	with	with	ADP
cjal-3373	243	116	general	general	ADJ
cjal-3373	243	117	corporate	corporate	ADJ
cjal-3373	243	118	law	law	NOUN
cjal-3373	243	119	principles.53	principles.53	NOUN
cjal-3373	243	120	moreover	moreover	ADV
cjal-3373	243	121	,	,	PUNCT
cjal-3373	243	122	the	the	DET
cjal-3373	243	123	compensation	compensation	NOUN
cjal-3373	243	124	liability	liability	NOUN
cjal-3373	243	125	is	be	AUX
cjal-3373	243	126	concentrated	concentrate	VERB
cjal-3373	243	127	on	on	ADP
cjal-3373	243	128	the	the	DET
cjal-3373	243	129	nuclear	nuclear	ADJ
cjal-3373	243	130	operator	operator	NOUN
cjal-3373	243	131	;	;	PUNCT
cjal-3373	243	132	no	no	DET
cjal-3373	243	133	person	person	NOUN
cjal-3373	243	134	other	other	ADJ
cjal-3373	243	135	than	than	ADP
cjal-3373	243	136	the	the	DET
cjal-3373	243	137	nuclear	nuclear	ADJ
cjal-3373	243	138	operator	operator	NOUN
cjal-3373	243	139	,	,	PUNCT
cjal-3373	243	140	who	who	PRON
cjal-3373	243	141	is	be	AUX
cjal-3373	243	142	liable	liable	ADJ
cjal-3373	243	143	for	for	ADP
cjal-3373	243	144	the	the	DET
cjal-3373	243	145	compensation	compensation	NOUN
cjal-3373	243	146	,	,	PUNCT
cjal-3373	243	147	owes	owe	VERB
cjal-3373	243	148	any	any	DET
cjal-3373	243	149	liability	liability	NOUN
cjal-3373	243	150	for	for	ADP
cjal-3373	243	151	the	the	DET
cjal-3373	243	152	damage.54	damage.54	PROPN
cjal-3373	243	153	because	because	SCONJ
cjal-3373	243	154	the	the	DET
cjal-3373	243	155	nuclear	nuclear	ADJ
cjal-3373	243	156	operator	operator	NOUN
cjal-3373	243	157	’s	’s	PART
cjal-3373	243	158	compensation	compensation	NOUN
cjal-3373	243	159	liability	liability	NOUN
cjal-3373	243	160	is	be	AUX
cjal-3373	243	161	expected	expect	VERB
cjal-3373	243	162	to	to	PART
cjal-3373	243	163	be	be	AUX
cjal-3373	243	164	huge	huge	ADJ
cjal-3373	243	165	once	once	ADV
cjal-3373	243	166	a	a	DET
cjal-3373	243	167	nuclear	nuclear	ADJ
cjal-3373	243	168	disaster	disaster	NOUN
cjal-3373	243	169	occurs	occur	VERB
cjal-3373	243	170	,	,	PUNCT
cjal-3373	243	171	a	a	DET
cjal-3373	243	172	nuclear	nuclear	ADJ
cjal-3373	243	173	operator	operator	NOUN
cjal-3373	243	174	is	be	AUX
cjal-3373	243	175	prohibited	prohibit	VERB
cjal-3373	243	176	from	from	ADP
cjal-3373	243	177	operating	operate	VERB
cjal-3373	243	178	a	a	DET
cjal-3373	243	179	reactor	reactor	NOUN
cjal-3373	243	180	unless	unless	SCONJ
cjal-3373	243	181	financial	financial	ADJ
cjal-3373	243	182	security	security	NOUN
cjal-3373	243	183	for	for	ADP
cjal-3373	243	184	this	this	DET
cjal-3373	243	185	nuclear	nuclear	ADJ
cjal-3373	243	186	damage	damage	NOUN
cjal-3373	243	187	compensation	compensation	NOUN
cjal-3373	243	188	has	have	AUX
cjal-3373	243	189	been	be	AUX
cjal-3373	243	190	provided	provide	VERB
cjal-3373	243	191	to	to	PART
cjal-3373	243	192	ensure	ensure	VERB
cjal-3373	243	193	adequate	adequate	ADJ
cjal-3373	243	194	compensation	compensation	NOUN
cjal-3373	243	195	.	.	PUNCT
cjal-3373	244	1	55	55	NUM
cjal-3373	244	2	the	the	DET
cjal-3373	244	3	minimum	minimum	NOUN
cjal-3373	244	4	amount	amount	NOUN
cjal-3373	244	5	of	of	ADP
cjal-3373	244	6	this	this	DET
cjal-3373	244	7	financial	financial	ADJ
cjal-3373	244	8	security	security	NOUN
cjal-3373	244	9	(	(	PUNCT
cjal-3373	244	10	the	the	DET
cjal-3373	244	11	“	"	PUNCT
cjal-3373	244	12	financial	financial	ADJ
cjal-3373	244	13	security	security	NOUN
cjal-3373	244	14	amount	amount	NOUN
cjal-3373	244	15	”	"	PUNCT
cjal-3373	244	16	)	)	PUNCT
cjal-3373	244	17	is	be	AUX
cjal-3373	244	18	currently	currently	ADV
cjal-3373	244	19	120	120	NUM
cjal-3373	244	20	billion	billion	NUM
cjal-3373	244	21	yen	yen	NOUN
cjal-3373	244	22	for	for	ADP
cjal-3373	244	23	each	each	DET
cjal-3373	244	24	installation	installation	NOUN
cjal-3373	244	25	or	or	CCONJ
cjal-3373	244	26	site.56	site.56	NOUN
cjal-3373	244	27	in	in	ADP
cjal-3373	244	28	addition	addition	NOUN
cjal-3373	244	29	,	,	PUNCT
cjal-3373	244	30	it	it	PRON
cjal-3373	244	31	is	be	AUX
cjal-3373	244	32	abstractly	abstractly	ADV
cjal-3373	244	33	stipulated	stipulate	VERB
cjal-3373	244	34	that	that	SCONJ
cjal-3373	244	35	the	the	DET
cjal-3373	244	36	japanese	japanese	ADJ
cjal-3373	244	37	government	government	NOUN
cjal-3373	244	38	shall	shall	AUX
cjal-3373	244	39	provide	provide	VERB
cjal-3373	244	40	a	a	DET
cjal-3373	244	41	nuclear	nuclear	ADJ
cjal-3373	244	42	operator	operator	NOUN
cjal-3373	244	43	such	such	ADJ
cjal-3373	244	44	aid	aid	NOUN
cjal-3373	244	45	as	as	SCONJ
cjal-3373	244	46	is	be	AUX
cjal-3373	244	47	required	require	VERB
cjal-3373	244	48	to	to	PART
cjal-3373	244	49	compensate	compensate	VERB
cjal-3373	244	50	for	for	ADP
cjal-3373	244	51	the	the	DET
cjal-3373	244	52	damage	damage	NOUN
cjal-3373	244	53	when	when	SCONJ
cjal-3373	244	54	the	the	DET
cjal-3373	244	55	compensation	compensation	NOUN
cjal-3373	244	56	liability	liability	NOUN
cjal-3373	244	57	amount	amount	NOUN
cjal-3373	244	58	exceeds	exceed	VERB
cjal-3373	244	59	the	the	DET
cjal-3373	244	60	financial	financial	ADJ
cjal-3373	244	61	security	security	NOUN
cjal-3373	244	62	amount	amount	NOUN
cjal-3373	244	63	to	to	ADP
cjal-3373	244	64	the	the	DET
cjal-3373	244	65	extent	extent	NOUN
cjal-3373	244	66	that	that	SCONJ
cjal-3373	244	67	the	the	DET
cjal-3373	244	68	national	national	ADJ
cjal-3373	244	69	diet	diet	PROPN
cjal-3373	244	70	authorizes	authorize	VERB
cjal-3373	244	71	the	the	DET
cjal-3373	244	72	government	government	NOUN
cjal-3373	244	73	to	to	PART
cjal-3373	244	74	provide	provide	VERB
cjal-3373	244	75	this	this	DET
cjal-3373	244	76	compensation	compensation	NOUN
cjal-3373	244	77	.	.	PUNCT
cjal-3373	245	1	57	57	NUM
cjal-3373	246	1	thus	thus	ADV
cjal-3373	246	2	,	,	PUNCT
cjal-3373	246	3	the	the	DET
cjal-3373	246	4	nuclear	nuclear	ADJ
cjal-3373	246	5	damage	damage	NOUN
cjal-3373	246	6	compensation	compensation	NOUN
cjal-3373	246	7	japanese	japanese	PROPN
cjal-3373	246	8	l.	l.	PROPN
cjal-3373	246	9	23	23	NUM
cjal-3373	246	10	,	,	PUNCT
cjal-3373	246	11	27	27	NUM
cjal-3373	246	12	(	(	PUNCT
cjal-3373	246	13	2012	2012	NUM
cjal-3373	246	14	)	)	PUNCT
cjal-3373	246	15	.	.	PUNCT
cjal-3373	247	1	the	the	DET
cjal-3373	247	2	government	government	NOUN
cjal-3373	247	3	expressed	express	VERB
cjal-3373	247	4	its	its	PRON
cjal-3373	247	5	position	position	NOUN
cjal-3373	247	6	that	that	SCONJ
cjal-3373	247	7	tepco	tepco	PROPN
cjal-3373	247	8	would	would	AUX
cjal-3373	247	9	not	not	PART
cjal-3373	247	10	be	be	AUX
cjal-3373	247	11	exempted	exempt	VERB
cjal-3373	247	12	from	from	ADP
cjal-3373	247	13	the	the	DET
cjal-3373	247	14	liability	liability	NOUN
cjal-3373	247	15	by	by	ADP
cjal-3373	247	16	this	this	DET
cjal-3373	247	17	provision	provision	NOUN
cjal-3373	247	18	.	.	PUNCT
cjal-3373	248	1	see	see	VERB
cjal-3373	248	2	yasufumi	yasufumi	PROPN
cjal-3373	248	3	takahashi	takahashi	PROPN
cjal-3373	248	4	,	,	PUNCT
cjal-3373	249	1	kaisetsu	kaisetsu	PROPN
cjal-3373	249	2	gensiryoku	gensiryoku	PROPN
cjal-3373	249	3	songai	songai	PROPN
cjal-3373	249	4	baishō	baishō	PROPN
cjal-3373	249	5	shien	shien	PROPN
cjal-3373	249	6	kikō	kikō	VERB
cjal-3373	249	7	hō	hō	NOUN
cjal-3373	250	1	[	[	X
cjal-3373	250	2	explanation	explanation	NOUN
cjal-3373	250	3	on	on	ADP
cjal-3373	250	4	nuclear	nuclear	ADJ
cjal-3373	250	5	damage	damage	NOUN
cjal-3373	250	6	compensation	compensation	NOUN
cjal-3373	250	7	facilitation	facilitation	NOUN
cjal-3373	250	8	corporation	corporation	PROPN
cjal-3373	250	9	act	act	PROPN
cjal-3373	250	10	]	]	X
cjal-3373	250	11	26–27	26–27	PROPN
cjal-3373	250	12	(	(	PUNCT
cjal-3373	250	13	2012	2012	NUM
cjal-3373	250	14	)	)	PUNCT
cjal-3373	250	15	.	.	PUNCT
cjal-3373	251	1	52	52	NUM
cjal-3373	251	2	act	act	NOUN
cjal-3373	251	3	on	on	ADP
cjal-3373	251	4	compensation	compensation	NOUN
cjal-3373	251	5	for	for	ADP
cjal-3373	251	6	nuclear	nuclear	ADJ
cjal-3373	251	7	damage	damage	NOUN
cjal-3373	251	8	,	,	PUNCT
cjal-3373	251	9	supra	supra	PROPN
cjal-3373	251	10	note	note	NOUN
cjal-3373	251	11	46,§3	46,§3	NUM
cjal-3373	251	12	,	,	PUNCT
cjal-3373	251	13	para	para	NOUN
cjal-3373	251	14	1	1	NUM
cjal-3373	251	15	.	.	PUNCT
cjal-3373	252	1	see	see	VERB
cjal-3373	252	2	takahashi	takahashi	PROPN
cjal-3373	252	3	,	,	PUNCT
cjal-3373	252	4	supra	supra	PROPN
cjal-3373	252	5	note	note	PROPN
cjal-3373	252	6	51	51	NUM
cjal-3373	252	7	,	,	PUNCT
cjal-3373	252	8	at	at	ADP
cjal-3373	252	9	7	7	NUM
cjal-3373	252	10	.	.	X
cjal-3373	252	11	53	53	NUM
cjal-3373	252	12	kaishahō	kaishahō	NOUN
cjal-3373	253	1	[	[	X
cjal-3373	253	2	companies	company	NOUN
cjal-3373	253	3	act	act	VERB
cjal-3373	253	4	]	]	PUNCT
cjal-3373	253	5	,	,	PUNCT
cjal-3373	253	6	law	law	NOUN
cjal-3373	253	7	no	no	NOUN
cjal-3373	253	8	.	.	PROPN
cjal-3373	254	1	86	86	NUM
cjal-3373	254	2	of	of	ADP
cjal-3373	254	3	2005	2005	NUM
cjal-3373	254	4	,	,	PUNCT
cjal-3373	254	5	art.104	art.104	NOUN
cjal-3373	254	6	.	.	PUNCT
cjal-3373	255	1	54	54	NUM
cjal-3373	255	2	act	act	NOUN
cjal-3373	255	3	on	on	ADP
cjal-3373	255	4	compensation	compensation	NOUN
cjal-3373	255	5	for	for	ADP
cjal-3373	255	6	nuclear	nuclear	ADJ
cjal-3373	255	7	damage	damage	NOUN
cjal-3373	255	8	,	,	PUNCT
cjal-3373	255	9	supra	supra	PROPN
cjal-3373	255	10	note	note	NOUN
cjal-3373	255	11	46,§4	46,§4	PROPN
cjal-3373	255	12	,	,	PUNCT
cjal-3373	255	13	para1	para1	NOUN
cjal-3373	255	14	.	.	PUNCT
cjal-3373	256	1	55	55	NUM
cjal-3373	256	2	id.§6	id.§6	ADJ
cjal-3373	256	3	.	.	PUNCT
cjal-3373	257	1	financial	financial	ADJ
cjal-3373	257	2	security	security	NOUN
cjal-3373	257	3	shall	shall	AUX
cjal-3373	257	4	be	be	AUX
cjal-3373	257	5	provided	provide	VERB
cjal-3373	257	6	by	by	ADP
cjal-3373	257	7	the	the	DET
cjal-3373	257	8	conclusion	conclusion	NOUN
cjal-3373	257	9	of	of	ADP
cjal-3373	257	10	a	a	DET
cjal-3373	257	11	contract	contract	NOUN
cjal-3373	257	12	of	of	ADP
cjal-3373	257	13	liability	liability	NOUN
cjal-3373	257	14	insurance	insurance	NOUN
cjal-3373	257	15	for	for	ADP
cjal-3373	257	16	nuclear	nuclear	ADJ
cjal-3373	257	17	damage	damage	NOUN
cjal-3373	257	18	and	and	CCONJ
cjal-3373	257	19	an	an	DET
cjal-3373	257	20	indemnity	indemnity	NOUN
cjal-3373	257	21	agreement	agreement	NOUN
cjal-3373	257	22	for	for	ADP
cjal-3373	257	23	the	the	DET
cjal-3373	257	24	compensation	compensation	NOUN
cjal-3373	257	25	of	of	ADP
cjal-3373	257	26	nuclear	nuclear	ADJ
cjal-3373	257	27	damage	damage	NOUN
cjal-3373	257	28	or	or	CCONJ
cjal-3373	257	29	by	by	ADP
cjal-3373	257	30	a	a	DET
cjal-3373	257	31	deposit	deposit	NOUN
cjal-3373	257	32	approved	approve	VERB
cjal-3373	257	33	by	by	ADP
cjal-3373	257	34	the	the	DET
cjal-3373	257	35	minister	minister	PROPN
cjal-3373	257	36	of	of	ADP
cjal-3373	257	37	education	education	NOUN
cjal-3373	257	38	,	,	PUNCT
cjal-3373	257	39	culture	culture	NOUN
cjal-3373	257	40	,	,	PUNCT
cjal-3373	257	41	sports	sport	NOUN
cjal-3373	257	42	,	,	PUNCT
cjal-3373	257	43	science	science	NOUN
cjal-3373	257	44	,	,	PUNCT
cjal-3373	257	45	and	and	CCONJ
cjal-3373	257	46	technology	technology	NOUN
cjal-3373	257	47	.	.	PUNCT
cjal-3373	258	1	id.§7	id.§7	PROPN
cjal-3373	258	2	,	,	PUNCT
cjal-3373	258	3	para	para	NOUN
cjal-3373	258	4	1	1	NUM
cjal-3373	258	5	.	.	PUNCT
cjal-3373	259	1	see	see	VERB
cjal-3373	259	2	also	also	ADV
cjal-3373	259	3	osaka	osaka	PROPN
cjal-3373	259	4	,	,	PUNCT
cjal-3373	259	5	supra	supra	PROPN
cjal-3373	259	6	note	note	PROPN
cjal-3373	259	7	51	51	NUM
cjal-3373	259	8	,	,	PUNCT
cjal-3373	259	9	at	at	ADP
cjal-3373	259	10	436–37	436–37	NUM
cjal-3373	259	11	.	.	PUNCT
cjal-3373	260	1	56	56	NUM
cjal-3373	260	2	act	act	NOUN
cjal-3373	260	3	on	on	ADP
cjal-3373	260	4	compensation	compensation	NOUN
cjal-3373	260	5	for	for	ADP
cjal-3373	260	6	nuclear	nuclear	ADJ
cjal-3373	260	7	damage	damage	NOUN
cjal-3373	260	8	,	,	PUNCT
cjal-3373	260	9	supra	supra	PROPN
cjal-3373	260	10	note	note	NOUN
cjal-3373	260	11	46,§7	46,§7	NUM
cjal-3373	260	12	.	.	PUNCT
cjal-3373	261	1	57	57	NUM
cjal-3373	261	2	id.§16	id.§16	NOUN
cjal-3373	261	3	.	.	PROPN
cjal-3373	261	4	154	154	NUM
cjal-3373	261	5	columbia	columbia	PROPN
cjal-3373	261	6	journal	journal	PROPN
cjal-3373	261	7	of	of	ADP
cjal-3373	261	8	asian	asian	ADJ
cjal-3373	261	9	law	law	NOUN
cjal-3373	262	1	[	[	X
cjal-3373	262	2	vol	vol	NOUN
cjal-3373	262	3	.	.	PUNCT
cjal-3373	263	1	32:139	32:139	NUM
cjal-3373	263	2	facilitation	facilitation	NOUN
cjal-3373	263	3	corporation	corporation	NOUN
cjal-3373	263	4	act58	act58	PROPN
cjal-3373	263	5	(	(	PUNCT
cjal-3373	263	6	ndcfca	ndcfca	PROPN
cjal-3373	263	7	)	)	PUNCT
cjal-3373	263	8	was	be	AUX
cjal-3373	263	9	enacted	enact	VERB
cjal-3373	263	10	hastily	hastily	ADV
cjal-3373	263	11	in	in	ADP
cjal-3373	263	12	august	august	PROPN
cjal-3373	263	13	2011	2011	NUM
cjal-3373	263	14	to	to	PART
cjal-3373	263	15	substantiate	substantiate	VERB
cjal-3373	263	16	the	the	DET
cjal-3373	263	17	content	content	NOUN
cjal-3373	263	18	of	of	ADP
cjal-3373	263	19	the	the	DET
cjal-3373	263	20	government	government	NOUN
cjal-3373	263	21	’s	’s	PART
cjal-3373	263	22	obligation	obligation	NOUN
cjal-3373	263	23	to	to	PART
cjal-3373	263	24	assist	assist	VERB
cjal-3373	263	25	nuclear	nuclear	ADJ
cjal-3373	263	26	operators	operator	NOUN
cjal-3373	263	27	,	,	PUNCT
cjal-3373	263	28	as	as	SCONJ
cjal-3373	263	29	it	it	PRON
cjal-3373	263	30	was	be	AUX
cjal-3373	263	31	certain	certain	ADJ
cjal-3373	263	32	that	that	SCONJ
cjal-3373	263	33	tepco	tepco	PROPN
cjal-3373	263	34	’s	’s	PART
cjal-3373	263	35	compensation	compensation	NOUN
cjal-3373	263	36	liability	liability	NOUN
cjal-3373	263	37	would	would	AUX
cjal-3373	263	38	exceed	exceed	VERB
cjal-3373	263	39	the	the	DET
cjal-3373	263	40	financial	financial	ADJ
cjal-3373	263	41	security	security	NOUN
cjal-3373	263	42	amount	amount	NOUN
cjal-3373	263	43	.	.	PUNCT
cjal-3373	264	1	2	2	X
cjal-3373	264	2	.	.	X
cjal-3373	264	3	nuclear	nuclear	ADJ
cjal-3373	264	4	damage	damage	NOUN
cjal-3373	264	5	compensation	compensation	NOUN
cjal-3373	264	6	facilitation	facilitation	NOUN
cjal-3373	264	7	corporation	corporation	NOUN
cjal-3373	264	8	act	act	VERB
cjal-3373	264	9	as	as	SCONJ
cjal-3373	264	10	mentioned	mention	VERB
cjal-3373	264	11	in	in	ADP
cjal-3373	264	12	the	the	DET
cjal-3373	264	13	previous	previous	ADJ
cjal-3373	264	14	section	section	NOUN
cjal-3373	264	15	,	,	PUNCT
cjal-3373	264	16	tepco	tepco	PROPN
cjal-3373	264	17	was	be	AUX
cjal-3373	264	18	likely	likely	ADJ
cjal-3373	264	19	to	to	PART
cjal-3373	264	20	be	be	AUX
cjal-3373	264	21	liable	liable	ADJ
cjal-3373	264	22	for	for	ADP
cjal-3373	264	23	a	a	DET
cjal-3373	264	24	substantial	substantial	ADJ
cjal-3373	264	25	compensation	compensation	NOUN
cjal-3373	264	26	for	for	ADP
cjal-3373	264	27	the	the	DET
cjal-3373	264	28	nuclear	nuclear	ADJ
cjal-3373	264	29	damage	damage	NOUN
cjal-3373	264	30	resulting	result	VERB
cjal-3373	264	31	from	from	ADP
cjal-3373	264	32	the	the	DET
cjal-3373	264	33	fukushima	fukushima	PROPN
cjal-3373	264	34	dai	dai	PROPN
cjal-3373	264	35	-	-	PUNCT
cjal-3373	264	36	ichi	ichi	ADJ
cjal-3373	264	37	nuclear	nuclear	ADJ
cjal-3373	264	38	disaster	disaster	NOUN
cjal-3373	264	39	.	.	PUNCT
cjal-3373	265	1	the	the	DET
cjal-3373	265	2	estimated	estimate	VERB
cjal-3373	265	3	compensation	compensation	NOUN
cjal-3373	265	4	liability	liability	NOUN
cjal-3373	265	5	amount	amount	NOUN
cjal-3373	265	6	was	be	AUX
cjal-3373	265	7	large	large	ADJ
cjal-3373	265	8	enough	enough	ADV
cjal-3373	265	9	to	to	PART
cjal-3373	265	10	render	render	VERB
cjal-3373	265	11	tepco	tepco	PROPN
cjal-3373	265	12	insolvent	insolvent	NOUN
cjal-3373	265	13	.	.	PUNCT
cjal-3373	266	1	according	accord	VERB
cjal-3373	266	2	to	to	ADP
cjal-3373	266	3	tepco	tepco	PROPN
cjal-3373	266	4	’s	’s	PART
cjal-3373	266	5	financial	financial	ADJ
cjal-3373	266	6	statements	statement	NOUN
cjal-3373	266	7	as	as	ADP
cjal-3373	266	8	of	of	ADP
cjal-3373	266	9	march	march	PROPN
cjal-3373	266	10	31	31	NUM
cjal-3373	266	11	,	,	PUNCT
cjal-3373	266	12	2011	2011	NUM
cjal-3373	266	13	,	,	PUNCT
cjal-3373	266	14	its	its	PRON
cjal-3373	266	15	total	total	ADJ
cjal-3373	266	16	assets	asset	NOUN
cjal-3373	266	17	were	be	AUX
cjal-3373	266	18	14.8	14.8	NUM
cjal-3373	266	19	trillion	trillion	NUM
cjal-3373	266	20	yen	yen	NOUN
cjal-3373	266	21	;	;	PUNCT
cjal-3373	266	22	its	its	PRON
cjal-3373	266	23	total	total	ADJ
cjal-3373	266	24	debt	debt	NOUN
cjal-3373	266	25	excluding	exclude	VERB
cjal-3373	266	26	compensation	compensation	NOUN
cjal-3373	266	27	liability	liability	NOUN
cjal-3373	266	28	was	be	AUX
cjal-3373	266	29	13.2	13.2	NUM
cjal-3373	266	30	trillion	trillion	NUM
cjal-3373	266	31	yen	yen	NOUN
cjal-3373	266	32	,	,	PUNCT
cjal-3373	266	33	including	include	VERB
cjal-3373	266	34	4.4	4.4	NUM
cjal-3373	266	35	trillion	trillion	NUM
cjal-3373	266	36	yen	yen	NOUN
cjal-3373	266	37	of	of	ADP
cjal-3373	266	38	electric	electric	ADJ
cjal-3373	266	39	company	company	NOUN
cjal-3373	266	40	bonds	bond	NOUN
cjal-3373	266	41	;	;	PUNCT
cjal-3373	266	42	and	and	CCONJ
cjal-3373	266	43	its	its	PRON
cjal-3373	266	44	equity	equity	NOUN
cjal-3373	266	45	was	be	AUX
cjal-3373	266	46	only	only	ADV
cjal-3373	266	47	1.6	1.6	NUM
cjal-3373	266	48	trillion	trillion	NUM
cjal-3373	266	49	yen.59	yen.59	NOUN
cjal-3373	266	50	in	in	ADP
cjal-3373	266	51	comparison	comparison	NOUN
cjal-3373	266	52	,	,	PUNCT
cjal-3373	266	53	the	the	DET
cjal-3373	266	54	amount	amount	NOUN
cjal-3373	266	55	of	of	ADP
cjal-3373	266	56	compensation	compensation	NOUN
cjal-3373	266	57	liability	liability	NOUN
cjal-3373	266	58	that	that	PRON
cjal-3373	266	59	tepco	tepco	PROPN
cjal-3373	266	60	has	have	AUX
cjal-3373	266	61	already	already	ADV
cjal-3373	266	62	paid	pay	VERB
cjal-3373	266	63	reached	reach	VERB
cjal-3373	266	64	nearly	nearly	ADV
cjal-3373	266	65	7.7	7.7	NUM
cjal-3373	266	66	trillion	trillion	NUM
cjal-3373	266	67	yen	yen	NOUN
cjal-3373	266	68	in	in	ADP
cjal-3373	266	69	2017,60	2017,60	NUM
cjal-3373	266	70	and	and	CCONJ
cjal-3373	266	71	the	the	DET
cjal-3373	266	72	final	final	ADJ
cjal-3373	266	73	amount	amount	NOUN
cjal-3373	266	74	is	be	AUX
cjal-3373	266	75	estimated	estimate	VERB
cjal-3373	266	76	to	to	PART
cjal-3373	266	77	be	be	AUX
cjal-3373	266	78	more	more	ADJ
cjal-3373	266	79	than	than	ADP
cjal-3373	266	80	7.9	7.9	NUM
cjal-3373	266	81	trillion	trillion	NUM
cjal-3373	266	82	yen.61	yen.61	NOUN
cjal-3373	266	83	however	however	ADV
cjal-3373	266	84	,	,	PUNCT
cjal-3373	266	85	tepco	tepco	PROPN
cjal-3373	266	86	did	do	AUX
cjal-3373	266	87	not	not	PART
cjal-3373	266	88	enter	enter	VERB
cjal-3373	266	89	into	into	ADP
cjal-3373	266	90	bankruptcy	bankruptcy	NOUN
cjal-3373	266	91	,	,	PUNCT
cjal-3373	266	92	as	as	ADP
cjal-3373	266	93	in	in	ADP
cjal-3373	266	94	the	the	DET
cjal-3373	266	95	proceedings	proceeding	NOUN
cjal-3373	266	96	under	under	ADP
cjal-3373	266	97	the	the	DET
cjal-3373	266	98	corporate	corporate	ADJ
cjal-3373	266	99	reorganization	reorganization	NOUN
cjal-3373	266	100	act	act	NOUN
cjal-3373	266	101	.	.	PUNCT
cjal-3373	267	1	62	62	NUM
cjal-3373	267	2	instead	instead	ADV
cjal-3373	267	3	,	,	PUNCT
cjal-3373	267	4	58	58	NUM
cjal-3373	267	5	genshiryoku	genshiryoku	NOUN
cjal-3373	267	6	songai	songai	PROPN
cjal-3373	267	7	baishō	baishō	PROPN
cjal-3373	267	8	shien	shien	PROPN
cjal-3373	267	9	kikō	kikō	VERB
cjal-3373	267	10	hō	hō	NOUN
cjal-3373	267	11	[	[	PUNCT
cjal-3373	267	12	nuclear	nuclear	ADJ
cjal-3373	267	13	damage	damage	NOUN
cjal-3373	267	14	compensation	compensation	NOUN
cjal-3373	267	15	facilitation	facilitation	NOUN
cjal-3373	267	16	corporation	corporation	PROPN
cjal-3373	267	17	act	act	PROPN
cjal-3373	267	18	]	]	PUNCT
cjal-3373	267	19	,	,	PUNCT
cjal-3373	267	20	law	law	NOUN
cjal-3373	267	21	no	no	NOUN
cjal-3373	267	22	.	.	PROPN
cjal-3373	267	23	94	94	NUM
cjal-3373	267	24	of	of	ADP
cjal-3373	267	25	2011	2011	NUM
cjal-3373	267	26	,	,	PUNCT
cjal-3373	267	27	translation	translation	NOUN
cjal-3373	267	28	is	be	AUX
cjal-3373	267	29	available	available	ADJ
cjal-3373	267	30	at	at	ADP
cjal-3373	267	31	http://www.japaneselawtranslation.go.jp/law/detail/?id=2082&vm=04&re=01	http://www.japaneselawtranslation.go.jp/law/detail/?id=2082&vm=04&re=01	PROPN
cjal-3373	267	32	.	.	PUNCT
cjal-3373	268	1	this	this	DET
cjal-3373	268	2	statute	statute	NOUN
cjal-3373	268	3	was	be	AUX
cjal-3373	268	4	renewed	renew	VERB
cjal-3373	268	5	to	to	ADP
cjal-3373	268	6	genshiryoku	genshiryoku	VERB
cjal-3373	268	7	songai	songai	PROPN
cjal-3373	268	8	baishō	baishō	PROPN
cjal-3373	268	9	hairotō	hairotō	PROPN
cjal-3373	268	10	shien	shien	PROPN
cjal-3373	268	11	kikō	kikō	VERB
cjal-3373	268	12	hō	hō	NOUN
cjal-3373	268	13	[	[	X
cjal-3373	268	14	nuclear	nuclear	ADJ
cjal-3373	268	15	damage	damage	NOUN
cjal-3373	268	16	compensation	compensation	NOUN
cjal-3373	268	17	and	and	CCONJ
cjal-3373	268	18	decommissioning	decommissioning	NOUN
cjal-3373	268	19	facilitation	facilitation	NOUN
cjal-3373	268	20	corporation	corporation	NOUN
cjal-3373	268	21	act	act	PROPN
cjal-3373	268	22	]	]	PUNCT
cjal-3373	268	23	in	in	ADP
cjal-3373	268	24	august	august	PROPN
cjal-3373	268	25	2014	2014	NUM
cjal-3373	268	26	,	,	PUNCT
cjal-3373	268	27	but	but	CCONJ
cjal-3373	268	28	the	the	DET
cjal-3373	268	29	relevant	relevant	ADJ
cjal-3373	268	30	provisions	provision	NOUN
cjal-3373	268	31	for	for	ADP
cjal-3373	268	32	the	the	DET
cjal-3373	268	33	purpose	purpose	NOUN
cjal-3373	268	34	of	of	ADP
cjal-3373	268	35	this	this	DET
cjal-3373	268	36	study	study	NOUN
cjal-3373	268	37	were	be	AUX
cjal-3373	268	38	not	not	PART
cjal-3373	268	39	changed	change	VERB
cjal-3373	268	40	.	.	PUNCT
cjal-3373	269	1	59	59	NUM
cjal-3373	269	2	tokyo	tokyo	PROPN
cjal-3373	269	3	denryoku	denryoku	PROPN
cjal-3373	269	4	kabushiki	kabushiki	PROPN
cjal-3373	269	5	gaisha	gaisha	PROPN
cjal-3373	270	1	[	[	X
cjal-3373	270	2	tokyo	tokyo	PROPN
cjal-3373	270	3	electric	electric	PROPN
cjal-3373	270	4	power	power	PROPN
cjal-3373	270	5	company	company	NOUN
cjal-3373	270	6	holdings	holding	NOUN
cjal-3373	270	7	,	,	PUNCT
cjal-3373	270	8	inc	inc	PROPN
cjal-3373	270	9	]	]	PUNCT
cjal-3373	270	10	,	,	PUNCT
cjal-3373	270	11	yūka	yūka	PROPN
cjal-3373	270	12	shōken	shōken	VERB
cjal-3373	270	13	houkokusho	houkokusho	PROPN
cjal-3373	270	14	(	(	PUNCT
cjal-3373	270	15	fy	fy	PROPN
cjal-3373	270	16	2010	2010	NUM
cjal-3373	270	17	)	)	PUNCT
cjal-3373	271	1	[	[	X
cjal-3373	271	2	financial	financial	ADJ
cjal-3373	271	3	statements	statement	NOUN
cjal-3373	271	4	in	in	ADP
cjal-3373	271	5	fiscal	fiscal	ADJ
cjal-3373	271	6	year	year	NOUN
cjal-3373	271	7	2010	2010	NUM
cjal-3373	271	8	]	]	PUNCT
cjal-3373	271	9	,	,	PUNCT
cjal-3373	271	10	49–50	49–50	NUM
cjal-3373	271	11	(	(	PUNCT
cjal-3373	271	12	2011	2011	NUM
cjal-3373	271	13	)	)	PUNCT
cjal-3373	271	14	.	.	PUNCT
cjal-3373	272	1	60	60	NUM
cjal-3373	272	2	kaikei	kaikei	NOUN
cjal-3373	272	3	kensa	kensa	VERB
cjal-3373	272	4	in	in	ADP
cjal-3373	272	5	[	[	X
cjal-3373	272	6	the	the	DET
cjal-3373	272	7	board	board	NOUN
cjal-3373	272	8	of	of	ADP
cjal-3373	272	9	audit	audit	NOUN
cjal-3373	272	10	of	of	ADP
cjal-3373	272	11	japan	japan	PROPN
cjal-3373	272	12	]	]	PUNCT
cjal-3373	272	13	,	,	PUNCT
cjal-3373	272	14	tokyo	tokyo	PROPN
cjal-3373	272	15	denryoku	denryoku	PROPN
cjal-3373	272	16	kabusiki	kabusiki	PROPN
cjal-3373	272	17	gaisha	gaisha	PROPN
cjal-3373	272	18	nikakaru	nikakaru	PROPN
cjal-3373	272	19	gensiryoku	gensiryoku	PROPN
cjal-3373	273	1	songai	songai	INTJ
cjal-3373	273	2	no	no	DET
cjal-3373	273	3	baishō	baishō	PROPN
cjal-3373	273	4	nikansuru	nikansuru	PROPN
cjal-3373	273	5	kuni	kuni	PROPN
cjal-3373	274	1	no	no	INTJ
cjal-3373	274	2	sientō	sientō	ADV
cjal-3373	274	3	no	no	DET
cjal-3373	274	4	jisshijōkyō	jisshijōkyō	ADJ
cjal-3373	274	5	nikansuru	nikansuru	PROPN
cjal-3373	274	6	kaikeikensa	kaikeikensa	VERB
cjal-3373	274	7	no	no	DET
cjal-3373	274	8	kekka	kekka	NOUN
cjal-3373	274	9	nitsuite	nitsuite	NOUN
cjal-3373	274	10	(	(	PUNCT
cjal-3373	274	11	youshi	youshi	PROPN
cjal-3373	274	12	)	)	PUNCT
cjal-3373	275	1	[	[	X
cjal-3373	275	2	on	on	ADP
cjal-3373	275	3	the	the	DET
cjal-3373	275	4	result	result	NOUN
cjal-3373	275	5	of	of	ADP
cjal-3373	275	6	the	the	DET
cjal-3373	275	7	auditing	auditing	NOUN
cjal-3373	275	8	of	of	ADP
cjal-3373	275	9	implementation	implementation	NOUN
cjal-3373	275	10	of	of	ADP
cjal-3373	275	11	the	the	DET
cjal-3373	275	12	government	government	NOUN
cjal-3373	275	13	support	support	NOUN
cjal-3373	275	14	of	of	ADP
cjal-3373	275	15	tepco	tepco	PROPN
cjal-3373	275	16	’s	’s	PART
cjal-3373	275	17	compensation	compensation	NOUN
cjal-3373	275	18	for	for	ADP
cjal-3373	275	19	nuclear	nuclear	ADJ
cjal-3373	275	20	damage	damage	NOUN
cjal-3373	275	21	(	(	PUNCT
cjal-3373	275	22	summary	summary	NOUN
cjal-3373	275	23	)	)	PUNCT
cjal-3373	275	24	]	]	X
cjal-3373	275	25	,	,	PUNCT
cjal-3373	275	26	5	5	NUM
cjal-3373	275	27	(	(	PUNCT
cjal-3373	275	28	march	march	NOUN
cjal-3373	275	29	,	,	PUNCT
cjal-3373	275	30	2018	2018	NUM
cjal-3373	275	31	)	)	PUNCT
cjal-3373	275	32	,	,	PUNCT
cjal-3373	275	33	available	available	ADJ
cjal-3373	275	34	at	at	ADP
cjal-3373	275	35	http://www.jbaudit.go.jp/pr/kensa/result/30/pdf/300323_youshi_1.pdf	http://www.jbaudit.go.jp/pr/kensa/result/30/pdf/300323_youshi_1.pdf	PROPN
cjal-3373	275	36	.	.	PUNCT
cjal-3373	276	1	61	61	NUM
cjal-3373	276	2	i	i	PRON
cjal-3373	276	3	d.	d.	NOUN
cjal-3373	276	4	at	at	ADP
cjal-3373	276	5	11	11	NUM
cjal-3373	276	6	.	.	PUNCT
cjal-3373	277	1	62	62	NUM
cjal-3373	277	2	kaisha	kaisha	PROPN
cjal-3373	277	3	kosei	kosei	PROPN
cjal-3373	277	4	hō	hō	PROPN
cjal-3373	278	1	[	[	X
cjal-3373	278	2	corporate	corporate	ADJ
cjal-3373	278	3	reorganization	reorganization	NOUN
cjal-3373	278	4	act	act	NOUN
cjal-3373	278	5	]	]	PUNCT
cjal-3373	278	6	,	,	PUNCT
cjal-3373	278	7	law	law	NOUN
cjal-3373	278	8	no	no	NOUN
cjal-3373	278	9	.	.	PROPN
cjal-3373	278	10	154	154	NUM
cjal-3373	278	11	of	of	ADP
cjal-3373	278	12	2002	2002	NUM
cjal-3373	278	13	.	.	PUNCT
cjal-3373	279	1	2019	2019	NUM
cjal-3373	279	2	]	]	PUNCT
cjal-3373	279	3	tax	tax	NOUN
cjal-3373	279	4	losses	loss	NOUN
cjal-3373	279	5	and	and	CCONJ
cjal-3373	279	6	excessive	excessive	ADJ
cjal-3373	279	7	risk	risk	NOUN
cjal-3373	279	8	taking	take	VERB
cjal-3373	279	9	155	155	NUM
cjal-3373	279	10	tepco	tepco	PROPN
cjal-3373	279	11	was	be	AUX
cjal-3373	279	12	bailed	bail	VERB
cjal-3373	279	13	out	out	ADP
cjal-3373	279	14	63	63	NUM
cjal-3373	279	15	under	under	ADP
cjal-3373	279	16	the	the	DET
cjal-3373	279	17	newly	newly	ADV
cjal-3373	279	18	enacted	enact	VERB
cjal-3373	279	19	ndcfca	ndcfca	NOUN
cjal-3373	279	20	without	without	ADP
cjal-3373	279	21	wiping	wipe	VERB
cjal-3373	279	22	out	out	ADP
cjal-3373	279	23	its	its	PRON
cjal-3373	279	24	existing	exist	VERB
cjal-3373	279	25	shareholders	shareholder	NOUN
cjal-3373	279	26	or	or	CCONJ
cjal-3373	279	27	cutting	cut	VERB
cjal-3373	279	28	off	off	ADP
cjal-3373	279	29	voluntary	voluntary	ADJ
cjal-3373	279	30	creditors	creditor	NOUN
cjal-3373	279	31	’	'	PUNCT
cjal-3373	279	32	claims	claim	NOUN
cjal-3373	279	33	,	,	PUNCT
cjal-3373	279	34	including	include	VERB
cjal-3373	279	35	electric	electric	ADJ
cjal-3373	279	36	company	company	NOUN
cjal-3373	279	37	bonds	bond	NOUN
cjal-3373	279	38	.	.	PUNCT
cjal-3373	280	1	this	this	DET
cjal-3373	280	2	deal	deal	NOUN
cjal-3373	280	3	occurred	occur	VERB
cjal-3373	280	4	for	for	ADP
cjal-3373	280	5	several	several	ADJ
cjal-3373	280	6	reasons.64	reasons.64	NOUN
cjal-3373	280	7	first	first	ADV
cjal-3373	280	8	,	,	PUNCT
cjal-3373	280	9	it	it	PRON
cjal-3373	280	10	was	be	AUX
cjal-3373	280	11	difficult	difficult	ADJ
cjal-3373	280	12	to	to	PART
cjal-3373	280	13	find	find	VERB
cjal-3373	280	14	financial	financial	ADJ
cjal-3373	280	15	sponsors	sponsor	NOUN
cjal-3373	280	16	to	to	PART
cjal-3373	280	17	help	help	VERB
cjal-3373	280	18	tepco	tepco	PROPN
cjal-3373	280	19	reorganize	reorganize	VERB
cjal-3373	280	20	in	in	ADP
cjal-3373	280	21	a	a	DET
cjal-3373	280	22	bankruptcy	bankruptcy	NOUN
cjal-3373	280	23	procedure	procedure	NOUN
cjal-3373	280	24	owing	owe	VERB
cjal-3373	280	25	to	to	ADP
cjal-3373	280	26	its	its	PRON
cjal-3373	280	27	unpredictably	unpredictably	ADV
cjal-3373	280	28	large	large	ADJ
cjal-3373	280	29	amount	amount	NOUN
cjal-3373	280	30	of	of	ADP
cjal-3373	280	31	expenses	expense	NOUN
cjal-3373	280	32	for	for	ADP
cjal-3373	280	33	compensation	compensation	NOUN
cjal-3373	280	34	and	and	CCONJ
cjal-3373	280	35	the	the	DET
cjal-3373	280	36	decommissioning	decommissioning	NOUN
cjal-3373	280	37	of	of	ADP
cjal-3373	280	38	reactors	reactor	NOUN
cjal-3373	280	39	.	.	PUNCT
cjal-3373	281	1	second	second	ADJ
cjal-3373	281	2	,	,	PUNCT
cjal-3373	281	3	the	the	DET
cjal-3373	281	4	disaster	disaster	NOUN
cjal-3373	281	5	victims	victim	NOUN
cjal-3373	281	6	would	would	AUX
cjal-3373	281	7	have	have	VERB
cjal-3373	281	8	to	to	PART
cjal-3373	281	9	file	file	VERB
cjal-3373	281	10	proof	proof	NOUN
cjal-3373	281	11	to	to	PART
cjal-3373	281	12	participate	participate	VERB
cjal-3373	281	13	in	in	ADP
cjal-3373	281	14	a	a	DET
cjal-3373	281	15	reorganization	reorganization	NOUN
cjal-3373	281	16	procedure,65	procedure,65	NOUN
cjal-3373	281	17	but	but	CCONJ
cjal-3373	281	18	it	it	PRON
cjal-3373	281	19	was	be	AUX
cjal-3373	281	20	unrealistic	unrealistic	ADJ
cjal-3373	281	21	to	to	PART
cjal-3373	281	22	expect	expect	VERB
cjal-3373	281	23	them	they	PRON
cjal-3373	281	24	to	to	PART
cjal-3373	281	25	do	do	VERB
cjal-3373	281	26	so	so	ADV
cjal-3373	281	27	.	.	PUNCT
cjal-3373	282	1	third	third	ADJ
cjal-3373	282	2	,	,	PUNCT
cjal-3373	282	3	compensation	compensation	NOUN
cjal-3373	282	4	would	would	AUX
cjal-3373	282	5	be	be	AUX
cjal-3373	282	6	delayed	delay	VERB
cjal-3373	282	7	during	during	ADP
cjal-3373	282	8	the	the	DET
cjal-3373	282	9	formulation	formulation	NOUN
cjal-3373	282	10	process	process	NOUN
cjal-3373	282	11	of	of	ADP
cjal-3373	282	12	the	the	DET
cjal-3373	282	13	reorganization	reorganization	NOUN
cjal-3373	282	14	plan	plan	NOUN
cjal-3373	282	15	.	.	PUNCT
cjal-3373	283	1	fourth	fourth	ADJ
cjal-3373	283	2	,	,	PUNCT
cjal-3373	283	3	the	the	DET
cjal-3373	283	4	electric	electric	ADJ
cjal-3373	283	5	company	company	NOUN
cjal-3373	283	6	bondholders	bondholder	NOUN
cjal-3373	283	7	would	would	AUX
cjal-3373	283	8	be	be	AUX
cjal-3373	283	9	treated	treat	VERB
cjal-3373	283	10	more	more	ADV
cjal-3373	283	11	favorably	favorably	ADV
cjal-3373	283	12	in	in	ADP
cjal-3373	283	13	a	a	DET
cjal-3373	283	14	bankruptcy	bankruptcy	NOUN
cjal-3373	283	15	proceeding	proceeding	NOUN
cjal-3373	283	16	than	than	ADP
cjal-3373	283	17	would	would	AUX
cjal-3373	283	18	the	the	DET
cjal-3373	283	19	tort	tort	NOUN
cjal-3373	283	20	claimants	claimant	NOUN
cjal-3373	283	21	because	because	SCONJ
cjal-3373	283	22	electric	electric	ADJ
cjal-3373	283	23	company	company	NOUN
cjal-3373	283	24	bonds	bond	NOUN
cjal-3373	283	25	had	have	AUX
cjal-3373	283	26	been	be	AUX
cjal-3373	283	27	given	give	VERB
cjal-3373	283	28	general	general	ADJ
cjal-3373	283	29	security	security	NOUN
cjal-3373	283	30	interests	interest	NOUN
cjal-3373	283	31	under	under	ADP
cjal-3373	283	32	the	the	DET
cjal-3373	283	33	electricity	electricity	NOUN
cjal-3373	283	34	business	business	NOUN
cjal-3373	283	35	act	act	NOUN
cjal-3373	283	36	at	at	ADP
cjal-3373	283	37	that	that	DET
cjal-3373	283	38	time.66	time.66	ADP
cjal-3373	283	39	the	the	DET
cjal-3373	283	40	legal	legal	ADJ
cjal-3373	283	41	structure	structure	NOUN
cjal-3373	283	42	for	for	ADP
cjal-3373	283	43	compensating	compensate	VERB
cjal-3373	283	44	the	the	DET
cjal-3373	283	45	victims	victim	NOUN
cjal-3373	283	46	67	67	NUM
cjal-3373	283	47	under	under	ADP
cjal-3373	283	48	ndcfca	ndcfca	NOUN
cjal-3373	283	49	is	be	AUX
cjal-3373	283	50	as	as	SCONJ
cjal-3373	283	51	follows	follow	VERB
cjal-3373	283	52	(	(	PUNCT
cjal-3373	283	53	see	see	VERB
cjal-3373	283	54	figure	figure	NOUN
cjal-3373	283	55	1	1	NUM
cjal-3373	283	56	)	)	PUNCT
cjal-3373	283	57	.	.	PUNCT
cjal-3373	284	1	first	first	ADV
cjal-3373	284	2	,	,	PUNCT
cjal-3373	284	3	the	the	DET
cjal-3373	284	4	nuclear	nuclear	ADJ
cjal-3373	284	5	damage	damage	NOUN
cjal-3373	284	6	compensation	compensation	NOUN
cjal-3373	284	7	facilitation	facilitation	NOUN
cjal-3373	284	8	corporation	corporation	NOUN
cjal-3373	284	9	(	(	PUNCT
cjal-3373	284	10	the	the	DET
cjal-3373	284	11	“	"	PUNCT
cjal-3373	284	12	corporation	corporation	NOUN
cjal-3373	284	13	”	"	PUNCT
cjal-3373	284	14	)	)	PUNCT
cjal-3373	284	15	was	be	AUX
cjal-3373	284	16	established	establish	VERB
cjal-3373	284	17	using	use	VERB
cjal-3373	284	18	capital	capital	NOUN
cjal-3373	284	19	contributions	contribution	NOUN
cjal-3373	284	20	from	from	ADP
cjal-3373	284	21	the	the	DET
cjal-3373	284	22	government	government	NOUN
cjal-3373	284	23	(	(	PUNCT
cjal-3373	284	24	7	7	NUM
cjal-3373	284	25	billion	billion	NUM
cjal-3373	284	26	yen	yen	NOUN
cjal-3373	284	27	)	)	PUNCT
cjal-3373	284	28	,	,	PUNCT
cjal-3373	284	29	tepco	tepco	PROPN
cjal-3373	284	30	(	(	PUNCT
cjal-3373	284	31	2.3	2.3	NUM
cjal-3373	284	32	billion	billion	NUM
cjal-3373	284	33	yen	yen	NOUN
cjal-3373	284	34	)	)	PUNCT
cjal-3373	284	35	and	and	CCONJ
cjal-3373	284	36	other	other	ADJ
cjal-3373	284	37	nuclear	nuclear	ADJ
cjal-3373	284	38	operators	operator	NOUN
cjal-3373	284	39	(	(	PUNCT
cjal-3373	284	40	4.6	4.6	NUM
cjal-3373	284	41	billion	billion	NUM
cjal-3373	284	42	yen).68	yen).68	PROPN
cjal-3373	284	43	tepco	tepco	PROPN
cjal-3373	284	44	,	,	PUNCT
cjal-3373	284	45	as	as	ADP
cjal-3373	284	46	a	a	DET
cjal-3373	284	47	nuclear	nuclear	ADJ
cjal-3373	284	48	operator	operator	NOUN
cjal-3373	284	49	,	,	PUNCT
cjal-3373	284	50	could	could	AUX
cjal-3373	284	51	apply	apply	VERB
cjal-3373	284	52	to	to	PART
cjal-3373	284	53	receive	receive	VERB
cjal-3373	284	54	“	"	PUNCT
cjal-3373	284	55	financial	financial	ADJ
cjal-3373	284	56	assistance	assistance	NOUN
cjal-3373	284	57	,	,	PUNCT
cjal-3373	284	58	”	"	PUNCT
cjal-3373	284	59	including	include	VERB
cjal-3373	284	60	granting	grant	VERB
cjal-3373	284	61	funds	fund	NOUN
cjal-3373	284	62	,	,	PUNCT
cjal-3373	284	63	for	for	ADP
cjal-3373	284	64	the	the	DET
cjal-3373	284	65	compensation	compensation	NOUN
cjal-3373	284	66	to	to	ADP
cjal-3373	284	67	the	the	DET
cjal-3373	284	68	extent	extent	NOUN
cjal-3373	284	69	that	that	SCONJ
cjal-3373	284	70	its	its	PRON
cjal-3373	284	71	financial	financial	ADJ
cjal-3373	284	72	security	security	NOUN
cjal-3373	284	73	amount	amount	NOUN
cjal-3373	284	74	was	be	AUX
cjal-3373	284	75	63	63	NUM
cjal-3373	284	76	cf	cf	NOUN
cjal-3373	284	77	.	.	PUNCT
cjal-3373	285	1	adam	adam	PROPN
cjal-3373	285	2	j.	j.	PROPN
cjal-3373	285	3	levitin	levitin	PROPN
cjal-3373	285	4	,	,	PUNCT
cjal-3373	285	5	in	in	ADP
cjal-3373	285	6	defense	defense	NOUN
cjal-3373	285	7	of	of	ADP
cjal-3373	285	8	bailout	bailout	NOUN
cjal-3373	285	9	,	,	PUNCT
cjal-3373	285	10	99	99	NUM
cjal-3373	285	11	geo	geo	PROPN
cjal-3373	285	12	.	.	PROPN
cjal-3373	285	13	l.	l.	PROPN
cjal-3373	285	14	j.	j.	PROPN
cjal-3373	285	15	435	435	NUM
cjal-3373	285	16	(	(	PUNCT
cjal-3373	285	17	2011	2011	NUM
cjal-3373	285	18	)	)	PUNCT
cjal-3373	285	19	(	(	PUNCT
cjal-3373	285	20	proposing	propose	VERB
cjal-3373	285	21	a	a	DET
cjal-3373	285	22	framework	framework	NOUN
cjal-3373	285	23	for	for	ADP
cjal-3373	285	24	analyzing	analyze	VERB
cjal-3373	285	25	a	a	DET
cjal-3373	285	26	bailout	bailout	NOUN
cjal-3373	285	27	’s	’s	PART
cjal-3373	285	28	legitimacy	legitimacy	NOUN
cjal-3373	285	29	,	,	PUNCT
cjal-3373	285	30	and	and	CCONJ
cjal-3373	285	31	stressing	stress	VERB
cjal-3373	285	32	ensuring	ensure	VERB
cjal-3373	285	33	accountability	accountability	NOUN
cjal-3373	285	34	and	and	CCONJ
cjal-3373	285	35	fairness	fairness	NOUN
cjal-3373	285	36	is	be	AUX
cjal-3373	285	37	essential	essential	ADJ
cjal-3373	285	38	for	for	ADP
cjal-3373	285	39	bailouts	bailout	NOUN
cjal-3373	285	40	’	'	PUNCT
cjal-3373	285	41	political	political	ADJ
cjal-3373	285	42	legitimacy	legitimacy	NOUN
cjal-3373	285	43	and	and	CCONJ
cjal-3373	285	44	ultimate	ultimate	ADJ
cjal-3373	285	45	efficacy	efficacy	NOUN
cjal-3373	285	46	)	)	PUNCT
cjal-3373	285	47	.	.	PUNCT
cjal-3373	286	1	64	64	NUM
cjal-3373	286	2	kōji	kōji	NOUN
cjal-3373	286	3	aribayashi	aribayashi	NOUN
cjal-3373	286	4	,	,	PUNCT
cjal-3373	286	5	genshiryoku	genshiryoku	PROPN
cjal-3373	286	6	songai	songai	PROPN
cjal-3373	286	7	baishō	baishō	PROPN
cjal-3373	286	8	shien	shien	PROPN
cjal-3373	286	9	kikō	kikō	VERB
cjal-3373	286	10	hō	hō	ADP
cjal-3373	286	11	no	no	DET
cjal-3373	286	12	seitei	seitei	NOUN
cjal-3373	286	13	to	to	PART
cjal-3373	286	14	gaiyō	gaiyō	ADJ
cjal-3373	286	15	[	[	PUNCT
cjal-3373	286	16	enactment	enactment	NOUN
cjal-3373	286	17	of	of	ADP
cjal-3373	286	18	the	the	DET
cjal-3373	286	19	nuclear	nuclear	ADJ
cjal-3373	286	20	damage	damage	NOUN
cjal-3373	286	21	compensation	compensation	NOUN
cjal-3373	286	22	facilitation	facilitation	NOUN
cjal-3373	286	23	corporation	corporation	NOUN
cjal-3373	286	24	act	act	NOUN
cjal-3373	286	25	and	and	CCONJ
cjal-3373	286	26	its	its	PRON
cjal-3373	286	27	outline	outline	NOUN
cjal-3373	286	28	]	]	X
cjal-3373	286	29	,	,	PUNCT
cjal-3373	286	30	1433	1433	NUM
cjal-3373	286	31	jurisuto	jurisuto	NOUN
cjal-3373	286	32	32	32	NUM
cjal-3373	286	33	,	,	PUNCT
cjal-3373	286	34	37	37	NUM
cjal-3373	286	35	(	(	PUNCT
cjal-3373	286	36	2011	2011	NUM
cjal-3373	286	37	)	)	PUNCT
cjal-3373	286	38	.	.	PUNCT
cjal-3373	287	1	65	65	NUM
cjal-3373	287	2	corporate	corporate	ADJ
cjal-3373	287	3	reorganization	reorganization	NOUN
cjal-3373	287	4	act	act	NOUN
cjal-3373	287	5	,	,	PUNCT
cjal-3373	287	6	supra	supra	PROPN
cjal-3373	287	7	note	note	PROPN
cjal-3373	287	8	62	62	NUM
cjal-3373	287	9	,	,	PUNCT
cjal-3373	287	10	art.138	art.138	PROPN
cjal-3373	287	11	.	.	PROPN
cjal-3373	288	1	66	66	NUM
cjal-3373	288	2	denki	denki	PROPN
cjal-3373	288	3	jigyō	jigyō	PROPN
cjal-3373	288	4	hō	hō	PROPN
cjal-3373	289	1	[	[	X
cjal-3373	289	2	electricity	electricity	NOUN
cjal-3373	289	3	business	business	NOUN
cjal-3373	289	4	act	act	PROPN
cjal-3373	289	5	]	]	PUNCT
cjal-3373	289	6	,	,	PUNCT
cjal-3373	289	7	law	law	NOUN
cjal-3373	289	8	no	no	NOUN
cjal-3373	289	9	.	.	NOUN
cjal-3373	289	10	170	170	NUM
cjal-3373	289	11	of	of	ADP
cjal-3373	289	12	1964	1964	NUM
cjal-3373	289	13	,	,	PUNCT
cjal-3373	289	14	art.37	art.37	ADJ
cjal-3373	289	15	(	(	PUNCT
cjal-3373	289	16	amended	amend	VERB
cjal-3373	289	17	by	by	ADP
cjal-3373	289	18	denki	denki	PROPN
cjal-3373	289	19	jigyō	jigyō	PROPN
cjal-3373	289	20	hō	hō	PROPN
cjal-3373	289	21	tou	tou	PROPN
cjal-3373	289	22	no	no	DET
cjal-3373	289	23	ichibu	ichibu	NOUN
cjal-3373	289	24	wo	will	AUX
cjal-3373	289	25	kaisei	kaisei	VERB
cjal-3373	289	26	suru	suru	PROPN
cjal-3373	289	27	hōritsu	hōritsu	PROPN
cjal-3373	290	1	[	[	X
cjal-3373	290	2	amendment	amendment	PROPN
cjal-3373	290	3	act	act	NOUN
cjal-3373	290	4	of	of	ADP
cjal-3373	290	5	electricity	electricity	NOUN
cjal-3373	290	6	business	business	NOUN
cjal-3373	290	7	act	act	NOUN
cjal-3373	290	8	etc	etc	X
cjal-3373	290	9	.	.	X
cjal-3373	290	10	]	]	PUNCT
cjal-3373	290	11	,	,	PUNCT
cjal-3373	290	12	law	law	NOUN
cjal-3373	290	13	no	no	NOUN
cjal-3373	290	14	.	.	PROPN
cjal-3373	290	15	72	72	NUM
cjal-3373	290	16	of	of	ADP
cjal-3373	290	17	2014	2014	NUM
cjal-3373	290	18	)	)	PUNCT
cjal-3373	290	19	.	.	PUNCT
cjal-3373	291	1	67	67	NUM
cjal-3373	292	1	the	the	DET
cjal-3373	292	2	definition	definition	NOUN
cjal-3373	292	3	of	of	ADP
cjal-3373	292	4	“	"	PUNCT
cjal-3373	292	5	victims	victim	NOUN
cjal-3373	292	6	”	"	PUNCT
cjal-3373	292	7	and	and	CCONJ
cjal-3373	292	8	the	the	DET
cjal-3373	292	9	scope	scope	NOUN
cjal-3373	292	10	of	of	ADP
cjal-3373	292	11	the	the	DET
cjal-3373	292	12	compensation	compensation	NOUN
cjal-3373	292	13	are	be	AUX
cjal-3373	292	14	controversial	controversial	ADJ
cjal-3373	292	15	issues	issue	NOUN
cjal-3373	292	16	.	.	PUNCT
cjal-3373	293	1	see	see	VERB
cjal-3373	293	2	eric	eric	PROPN
cjal-3373	293	3	a.	a.	PROPN
cjal-3373	293	4	feldman	feldman	PROPN
cjal-3373	293	5	,	,	PUNCT
cjal-3373	293	6	fukushima	fukushima	PROPN
cjal-3373	293	7	:	:	PUNCT
cjal-3373	293	8	catastrophe	catastrophe	NOUN
cjal-3373	293	9	,	,	PUNCT
cjal-3373	293	10	compensation	compensation	NOUN
cjal-3373	293	11	,	,	PUNCT
cjal-3373	293	12	and	and	CCONJ
cjal-3373	293	13	justice	justice	NOUN
cjal-3373	293	14	in	in	ADP
cjal-3373	293	15	japan	japan	PROPN
cjal-3373	293	16	,	,	PUNCT
cjal-3373	293	17	62	62	NUM
cjal-3373	293	18	depaul	depaul	PROPN
cjal-3373	293	19	l.	l.	PROPN
cjal-3373	293	20	rev	rev	PROPN
cjal-3373	293	21	.	.	PROPN
cjal-3373	293	22	335	335	NUM
cjal-3373	293	23	,	,	PUNCT
cjal-3373	293	24	342–49	342–49	NUM
cjal-3373	293	25	(	(	PUNCT
cjal-3373	293	26	2013	2013	NUM
cjal-3373	293	27	)	)	PUNCT
cjal-3373	293	28	.	.	PUNCT
cjal-3373	294	1	68	68	NUM
cjal-3373	294	2	see	see	VERB
cjal-3373	294	3	the	the	DET
cjal-3373	294	4	board	board	NOUN
cjal-3373	294	5	of	of	ADP
cjal-3373	294	6	audit	audit	NOUN
cjal-3373	294	7	of	of	ADP
cjal-3373	294	8	japan	japan	PROPN
cjal-3373	294	9	,	,	PUNCT
cjal-3373	294	10	supra	supra	PROPN
cjal-3373	294	11	note	note	PROPN
cjal-3373	294	12	60	60	NUM
cjal-3373	294	13	,	,	PUNCT
cjal-3373	294	14	at	at	ADP
cjal-3373	294	15	5	5	NUM
cjal-3373	294	16	.	.	SYM
cjal-3373	294	17	156	156	NUM
cjal-3373	294	18	columbia	columbia	PROPN
cjal-3373	294	19	journal	journal	PROPN
cjal-3373	294	20	of	of	ADP
cjal-3373	294	21	asian	asian	ADJ
cjal-3373	294	22	law	law	NOUN
cjal-3373	295	1	[	[	X
cjal-3373	295	2	vol	vol	NOUN
cjal-3373	295	3	.	.	PUNCT
cjal-3373	296	1	32:139	32:139	PROPN
cjal-3373	296	2	insufficient	insufficient	ADJ
cjal-3373	296	3	to	to	PART
cjal-3373	296	4	cover	cover	VERB
cjal-3373	296	5	the	the	DET
cjal-3373	296	6	compensation	compensation	NOUN
cjal-3373	296	7	amount	amount	NOUN
cjal-3373	296	8	,	,	PUNCT
cjal-3373	296	9	69	69	NUM
cjal-3373	296	10	although	although	SCONJ
cjal-3373	296	11	it	it	PRON
cjal-3373	296	12	remained	remain	VERB
cjal-3373	296	13	legally	legally	ADV
cjal-3373	296	14	liable	liable	ADJ
cjal-3373	296	15	for	for	ADP
cjal-3373	296	16	the	the	DET
cjal-3373	296	17	nuclear	nuclear	ADJ
cjal-3373	296	18	damage	damage	NOUN
cjal-3373	296	19	.	.	PUNCT
cjal-3373	297	1	70	70	NUM
cjal-3373	297	2	then	then	ADV
cjal-3373	297	3	,	,	PUNCT
cjal-3373	297	4	the	the	DET
cjal-3373	297	5	corporation	corporation	NOUN
cjal-3373	297	6	,	,	PUNCT
cjal-3373	297	7	following	follow	VERB
cjal-3373	297	8	its	its	PRON
cjal-3373	297	9	management	management	NOUN
cjal-3373	297	10	committee	committee	NOUN
cjal-3373	297	11	resolution	resolution	NOUN
cjal-3373	297	12	,	,	PUNCT
cjal-3373	297	13	decided	decide	VERB
cjal-3373	297	14	whether	whether	SCONJ
cjal-3373	297	15	to	to	PART
cjal-3373	297	16	provide	provide	VERB
cjal-3373	297	17	financial	financial	ADJ
cjal-3373	297	18	assistance	assistance	NOUN
cjal-3373	297	19	and	and	CCONJ
cjal-3373	297	20	set	set	VERB
cjal-3373	297	21	the	the	DET
cjal-3373	297	22	contents	content	NOUN
cjal-3373	297	23	and	and	CCONJ
cjal-3373	297	24	amounts	amount	NOUN
cjal-3373	297	25	of	of	ADP
cjal-3373	297	26	any	any	DET
cjal-3373	297	27	financial	financial	ADJ
cjal-3373	297	28	assistance	assistance	NOUN
cjal-3373	297	29	it	it	PRON
cjal-3373	297	30	chose	choose	VERB
cjal-3373	297	31	to	to	PART
cjal-3373	297	32	provide.71	provide.71	VERB
cjal-3373	297	33	tepco	tepco	PROPN
cjal-3373	297	34	was	be	AUX
cjal-3373	297	35	permitted	permit	VERB
cjal-3373	297	36	to	to	PART
cjal-3373	297	37	receive	receive	VERB
cjal-3373	297	38	grants	grant	NOUN
cjal-3373	297	39	as	as	ADP
cjal-3373	297	40	financial	financial	ADJ
cjal-3373	297	41	assistance	assistance	NOUN
cjal-3373	297	42	from	from	ADP
cjal-3373	297	43	the	the	DET
cjal-3373	297	44	corporation	corporation	NOUN
cjal-3373	297	45	.	.	PUNCT
cjal-3373	298	1	the	the	DET
cjal-3373	298	2	total	total	ADJ
cjal-3373	298	3	amount	amount	NOUN
cjal-3373	298	4	of	of	ADP
cjal-3373	298	5	granted	grant	VERB
cjal-3373	298	6	funds	fund	NOUN
cjal-3373	298	7	has	have	AUX
cjal-3373	298	8	already	already	ADV
cjal-3373	298	9	reached	reach	VERB
cjal-3373	298	10	7.5	7.5	NUM
cjal-3373	298	11	trillion	trillion	NUM
cjal-3373	298	12	yen	yen	NOUN
cjal-3373	298	13	as	as	ADP
cjal-3373	298	14	of	of	ADP
cjal-3373	298	15	the	the	DET
cjal-3373	298	16	end	end	NOUN
cjal-3373	298	17	of	of	ADP
cjal-3373	298	18	2017.72	2017.72	NUM
cjal-3373	298	19	importantly	importantly	ADV
cjal-3373	298	20	,	,	PUNCT
cjal-3373	298	21	the	the	DET
cjal-3373	298	22	funds	fund	NOUN
cjal-3373	298	23	granted	grant	VERB
cjal-3373	298	24	to	to	ADP
cjal-3373	298	25	tepco	tepco	PROPN
cjal-3373	298	26	are	be	AUX
cjal-3373	298	27	not	not	PART
cjal-3373	298	28	legally	legally	ADV
cjal-3373	298	29	designed	design	VERB
cjal-3373	298	30	as	as	ADP
cjal-3373	298	31	loans	loan	NOUN
cjal-3373	298	32	to	to	PART
cjal-3373	298	33	ensure	ensure	VERB
cjal-3373	298	34	that	that	SCONJ
cjal-3373	298	35	tepco	tepco	PROPN
cjal-3373	298	36	does	do	AUX
cjal-3373	298	37	not	not	PART
cjal-3373	298	38	become	become	VERB
cjal-3373	298	39	insolvent	insolvent	ADJ
cjal-3373	298	40	.	.	PUNCT
cjal-3373	299	1	accordingly	accordingly	ADV
cjal-3373	299	2	,	,	PUNCT
cjal-3373	299	3	tepco	tepco	PROPN
cjal-3373	299	4	has	have	VERB
cjal-3373	299	5	no	no	DET
cjal-3373	299	6	legal	legal	ADJ
cjal-3373	299	7	obligation	obligation	NOUN
cjal-3373	299	8	to	to	PART
cjal-3373	299	9	repay	repay	VERB
cjal-3373	299	10	the	the	DET
cjal-3373	299	11	funds.73	funds.73	NOUN
cjal-3373	299	12	the	the	DET
cjal-3373	299	13	corporation	corporation	NOUN
cjal-3373	299	14	finances	finance	VERB
cjal-3373	299	15	the	the	DET
cjal-3373	299	16	funds	fund	NOUN
cjal-3373	299	17	by	by	ADP
cjal-3373	299	18	borrowing	borrow	VERB
cjal-3373	299	19	from	from	ADP
cjal-3373	299	20	financial	financial	ADJ
cjal-3373	299	21	institutions	institution	NOUN
cjal-3373	299	22	in	in	ADP
cjal-3373	299	23	the	the	DET
cjal-3373	299	24	market	market	NOUN
cjal-3373	299	25	with	with	ADP
cjal-3373	299	26	government	government	NOUN
cjal-3373	299	27	guarantee	guarantee	NOUN
cjal-3373	299	28	or	or	CCONJ
cjal-3373	299	29	requesting	request	VERB
cjal-3373	299	30	the	the	DET
cjal-3373	299	31	redemption	redemption	NOUN
cjal-3373	299	32	of	of	ADP
cjal-3373	299	33	delivery	delivery	NOUN
cjal-3373	299	34	bonds	bond	NOUN
cjal-3373	299	35	issued	issue	VERB
cjal-3373	299	36	without	without	ADP
cjal-3373	299	37	receiving	receive	VERB
cjal-3373	299	38	any	any	DET
cjal-3373	299	39	consideration	consideration	NOUN
cjal-3373	299	40	by	by	ADP
cjal-3373	299	41	the	the	DET
cjal-3373	299	42	government	government	NOUN
cjal-3373	299	43	.	.	PUNCT
cjal-3373	300	1	74	74	NUM
cjal-3373	301	1	in	in	ADP
cjal-3373	301	2	addition	addition	NOUN
cjal-3373	301	3	,	,	PUNCT
cjal-3373	301	4	the	the	DET
cjal-3373	301	5	government	government	NOUN
cjal-3373	301	6	would	would	AUX
cjal-3373	301	7	fund	fund	VERB
cjal-3373	301	8	approximately	approximately	ADV
cjal-3373	301	9	1–1.6	1–1.6	NUM
cjal-3373	301	10	trillion	trillion	NUM
cjal-3373	301	11	yen.75	yen.75	NOUN
cjal-3373	301	12	the	the	DET
cjal-3373	301	13	government	government	NOUN
cjal-3373	301	14	finances	finance	VERB
cjal-3373	301	15	the	the	DET
cjal-3373	301	16	delivery	delivery	NOUN
cjal-3373	301	17	bonds76	bonds76	NOUN
cjal-3373	301	18	by	by	ADP
cjal-3373	301	19	borrowing	borrow	VERB
cjal-3373	301	20	from	from	ADP
cjal-3373	301	21	financial	financial	ADJ
cjal-3373	301	22	institutions	institution	NOUN
cjal-3373	301	23	or	or	CCONJ
cjal-3373	301	24	issuing	issue	VERB
cjal-3373	301	25	bonds	bond	NOUN
cjal-3373	301	26	.	.	PUNCT
cjal-3373	302	1	the	the	DET
cjal-3373	302	2	borrowed	borrow	VERB
cjal-3373	302	3	funds	fund	NOUN
cjal-3373	302	4	are	be	AUX
cjal-3373	302	5	recorded	record	VERB
cjal-3373	302	6	as	as	ADP
cjal-3373	302	7	nuclear	nuclear	ADJ
cjal-3373	302	8	damage	damage	NOUN
cjal-3373	302	9	compensation	compensation	NOUN
cjal-3373	302	10	facilitation	facilitation	NOUN
cjal-3373	302	11	expenses	expense	NOUN
cjal-3373	302	12	in	in	ADP
cjal-3373	302	13	a	a	DET
cjal-3373	302	14	special	special	ADJ
cjal-3373	302	15	financial	financial	ADJ
cjal-3373	302	16	account	account	NOUN
cjal-3373	302	17	for	for	ADP
cjal-3373	302	18	energy	energy	NOUN
cjal-3373	302	19	-	-	PUNCT
cjal-3373	302	20	related	relate	VERB
cjal-3373	302	21	expenditures.77	expenditures.77	NOUN
cjal-3373	302	22	the	the	DET
cjal-3373	302	23	total	total	ADJ
cjal-3373	302	24	amount	amount	NOUN
cjal-3373	302	25	of	of	ADP
cjal-3373	302	26	issued	issue	VERB
cjal-3373	302	27	delivery	delivery	NOUN
cjal-3373	302	28	69	69	NUM
cjal-3373	302	29	nuclear	nuclear	ADJ
cjal-3373	302	30	damage	damage	NOUN
cjal-3373	302	31	compensation	compensation	NOUN
cjal-3373	302	32	facilitation	facilitation	NOUN
cjal-3373	302	33	corporation	corporation	PROPN
cjal-3373	302	34	act	act	PROPN
cjal-3373	302	35	,	,	PUNCT
cjal-3373	302	36	supra	supra	PROPN
cjal-3373	302	37	note	note	NOUN
cjal-3373	302	38	58	58	NUM
cjal-3373	302	39	,	,	PUNCT
cjal-3373	302	40	art	art	NOUN
cjal-3373	302	41	.	.	PUNCT
cjal-3373	303	1	41	41	NUM
cjal-3373	303	2	para	para	NOUN
cjal-3373	303	3	1	1	NUM
cjal-3373	303	4	.	.	X
cjal-3373	303	5	70	70	NUM
cjal-3373	303	6	victims	victim	NOUN
cjal-3373	303	7	have	have	VERB
cjal-3373	303	8	three	three	NUM
cjal-3373	303	9	routes	route	NOUN
cjal-3373	303	10	to	to	PART
cjal-3373	303	11	receive	receive	VERB
cjal-3373	303	12	compensation	compensation	NOUN
cjal-3373	303	13	:	:	PUNCT
cjal-3373	303	14	direct	direct	ADJ
cjal-3373	303	15	compensation	compensation	NOUN
cjal-3373	303	16	,	,	PUNCT
cjal-3373	303	17	alternative	alternative	ADJ
cjal-3373	303	18	dispute	dispute	NOUN
cjal-3373	303	19	resolution	resolution	NOUN
cjal-3373	303	20	(	(	PUNCT
cjal-3373	303	21	adr	adr	PROPN
cjal-3373	303	22	)	)	PUNCT
cjal-3373	303	23	,	,	PUNCT
cjal-3373	303	24	and	and	CCONJ
cjal-3373	303	25	litigation	litigation	NOUN
cjal-3373	303	26	.	.	PUNCT
cjal-3373	304	1	see	see	VERB
cjal-3373	304	2	eric	eric	PROPN
cjal-3373	304	3	a.	a.	PROPN
cjal-3373	304	4	feldman	feldman	PROPN
cjal-3373	304	5	,	,	PUNCT
cjal-3373	304	6	compensating	compensate	VERB
cjal-3373	304	7	the	the	DET
cjal-3373	304	8	victims	victim	NOUN
cjal-3373	304	9	of	of	ADP
cjal-3373	304	10	japan	japan	PROPN
cjal-3373	304	11	’s	’s	PART
cjal-3373	304	12	3	3	NUM
cjal-3373	304	13	-	-	SYM
cjal-3373	304	14	11	11	NUM
cjal-3373	304	15	fukushima	fukushima	NOUN
cjal-3373	304	16	disaster	disaster	NOUN
cjal-3373	304	17	,	,	PUNCT
cjal-3373	304	18	16	16	NUM
cjal-3373	304	19	asian	asian	PROPN
cjal-3373	304	20	-	-	PUNCT
cjal-3373	304	21	pac	pac	PROPN
cjal-3373	304	22	.	.	PUNCT
cjal-3373	304	23	l.	l.	PROPN
cjal-3373	304	24	&	&	CCONJ
cjal-3373	304	25	pol’y	pol’y	PROPN
cjal-3373	304	26	j.	j.	PROPN
cjal-3373	304	27	127	127	NUM
cjal-3373	304	28	,	,	PUNCT
cjal-3373	304	29	135–52	135–52	NUM
cjal-3373	304	30	(	(	PUNCT
cjal-3373	304	31	2015	2015	NUM
cjal-3373	304	32	)	)	PUNCT
cjal-3373	304	33	.	.	PUNCT
cjal-3373	305	1	regarding	regard	VERB
cjal-3373	305	2	the	the	DET
cjal-3373	305	3	adr	adr	PROPN
cjal-3373	305	4	mechanism	mechanism	NOUN
cjal-3373	305	5	,	,	PUNCT
cjal-3373	305	6	see	see	VERB
cjal-3373	305	7	daniel	daniel	PROPN
cjal-3373	305	8	h.	h.	PROPN
cjal-3373	305	9	foote	foote	PROPN
cjal-3373	305	10	,	,	PUNCT
cjal-3373	305	11	japan	japan	PROPN
cjal-3373	305	12	’s	’s	PROPN
cjal-3373	305	13	adr	adr	PROPN
cjal-3373	305	14	system	system	NOUN
cjal-3373	305	15	for	for	ADP
cjal-3373	305	16	resolving	resolve	VERB
cjal-3373	305	17	nuclear	nuclear	ADJ
cjal-3373	305	18	power	power	NOUN
cjal-3373	305	19	related	relate	VERB
cjal-3373	305	20	damage	damage	NOUN
cjal-3373	305	21	disputes	dispute	NOUN
cjal-3373	305	22	,	,	PUNCT
cjal-3373	305	23	12	12	NUM
cjal-3373	305	24	u.	u.	PROPN
cjal-3373	305	25	tokyo	tokyo	PROPN
cjal-3373	305	26	l.	l.	PROPN
cjal-3373	305	27	rev	rev	PROPN
cjal-3373	305	28	.	.	PROPN
cjal-3373	305	29	102	102	NUM
cjal-3373	305	30	(	(	PUNCT
cjal-3373	305	31	2017	2017	NUM
cjal-3373	305	32	)	)	PUNCT
cjal-3373	305	33	.	.	PUNCT
cjal-3373	306	1	71	71	NUM
cjal-3373	306	2	nuclear	nuclear	ADJ
cjal-3373	306	3	damage	damage	NOUN
cjal-3373	306	4	compensation	compensation	NOUN
cjal-3373	306	5	facilitation	facilitation	NOUN
cjal-3373	306	6	corporation	corporation	PROPN
cjal-3373	306	7	act	act	PROPN
cjal-3373	306	8	,	,	PUNCT
cjal-3373	306	9	supra	supra	PROPN
cjal-3373	306	10	note	note	NOUN
cjal-3373	306	11	58	58	NUM
cjal-3373	306	12	,	,	PUNCT
cjal-3373	306	13	art	art	NOUN
cjal-3373	306	14	.	.	PUNCT
cjal-3373	307	1	42	42	NUM
cjal-3373	307	2	.	.	X
cjal-3373	307	3	72	72	NUM
cjal-3373	308	1	the	the	DET
cjal-3373	308	2	board	board	NOUN
cjal-3373	308	3	of	of	ADP
cjal-3373	308	4	audit	audit	NOUN
cjal-3373	308	5	of	of	ADP
cjal-3373	308	6	japan	japan	PROPN
cjal-3373	308	7	,	,	PUNCT
cjal-3373	308	8	supra	supra	PROPN
cjal-3373	308	9	note	note	PROPN
cjal-3373	308	10	60	60	NUM
cjal-3373	308	11	,	,	PUNCT
cjal-3373	308	12	at	at	ADP
cjal-3373	308	13	5	5	NUM
cjal-3373	308	14	.	.	X
cjal-3373	308	15	73	73	NUM
cjal-3373	308	16	takahashi	takahashi	PROPN
cjal-3373	308	17	,	,	PUNCT
cjal-3373	308	18	supra	supra	PROPN
cjal-3373	308	19	note	note	PROPN
cjal-3373	308	20	51	51	NUM
cjal-3373	308	21	,	,	PUNCT
cjal-3373	308	22	at	at	ADP
cjal-3373	308	23	180	180	NUM
cjal-3373	308	24	.	.	NOUN
cjal-3373	308	25	74	74	NUM
cjal-3373	308	26	nuclear	nuclear	ADJ
cjal-3373	308	27	damage	damage	NOUN
cjal-3373	308	28	compensation	compensation	NOUN
cjal-3373	308	29	facilitation	facilitation	NOUN
cjal-3373	308	30	corporation	corporation	PROPN
cjal-3373	308	31	act	act	PROPN
cjal-3373	308	32	,	,	PUNCT
cjal-3373	308	33	supra	supra	PROPN
cjal-3373	308	34	note	note	NOUN
cjal-3373	308	35	58	58	NUM
cjal-3373	308	36	,	,	PUNCT
cjal-3373	308	37	art	art	NOUN
cjal-3373	308	38	.	.	PUNCT
cjal-3373	309	1	49	49	NUM
cjal-3373	309	2	.	.	PUNCT
cjal-3373	310	1	the	the	DET
cjal-3373	310	2	government	government	NOUN
cjal-3373	310	3	issues	issue	VERB
cjal-3373	310	4	delivery	delivery	NOUN
cjal-3373	310	5	bonds	bond	NOUN
cjal-3373	310	6	without	without	ADP
cjal-3373	310	7	consideration	consideration	NOUN
cjal-3373	310	8	.	.	PUNCT
cjal-3373	311	1	the	the	DET
cjal-3373	311	2	holders	holder	NOUN
cjal-3373	311	3	of	of	ADP
cjal-3373	311	4	the	the	DET
cjal-3373	311	5	delivery	delivery	NOUN
cjal-3373	311	6	bonds	bond	NOUN
cjal-3373	311	7	can	can	AUX
cjal-3373	311	8	redeem	redeem	VERB
cjal-3373	311	9	them	they	PRON
cjal-3373	311	10	anytime	anytime	ADV
cjal-3373	311	11	.	.	PUNCT
cjal-3373	312	1	see	see	VERB
cjal-3373	312	2	takahashi	takahashi	PROPN
cjal-3373	312	3	,	,	PUNCT
cjal-3373	312	4	supra	supra	PROPN
cjal-3373	312	5	note	note	PROPN
cjal-3373	312	6	51	51	NUM
cjal-3373	312	7	,	,	PUNCT
cjal-3373	312	8	at	at	ADP
cjal-3373	312	9	188–89	188–89	NUM
cjal-3373	312	10	.	.	PUNCT
cjal-3373	313	1	75	75	NUM
cjal-3373	313	2	nuclear	nuclear	ADJ
cjal-3373	313	3	damage	damage	NOUN
cjal-3373	313	4	compensation	compensation	NOUN
cjal-3373	313	5	facilitation	facilitation	NOUN
cjal-3373	313	6	corporation	corporation	PROPN
cjal-3373	313	7	act	act	PROPN
cjal-3373	313	8	,	,	PUNCT
cjal-3373	313	9	supra	supra	PROPN
cjal-3373	313	10	note	note	NOUN
cjal-3373	313	11	58	58	NUM
cjal-3373	313	12	,	,	PUNCT
cjal-3373	313	13	art	art	NOUN
cjal-3373	313	14	.	.	PUNCT
cjal-3373	314	1	68	68	NUM
cjal-3373	314	2	.	.	PUNCT
cjal-3373	314	3	see	see	VERB
cjal-3373	314	4	the	the	DET
cjal-3373	314	5	board	board	NOUN
cjal-3373	314	6	of	of	ADP
cjal-3373	314	7	audit	audit	NOUN
cjal-3373	314	8	of	of	ADP
cjal-3373	314	9	japan	japan	PROPN
cjal-3373	314	10	,	,	PUNCT
cjal-3373	314	11	supra	supra	PROPN
cjal-3373	314	12	note	note	PROPN
cjal-3373	314	13	60	60	NUM
cjal-3373	314	14	,	,	PUNCT
cjal-3373	314	15	at	at	ADP
cjal-3373	314	16	9	9	NUM
cjal-3373	314	17	.	.	NUM
cjal-3373	314	18	76	76	NUM
cjal-3373	314	19	nuclear	nuclear	ADJ
cjal-3373	314	20	damage	damage	NOUN
cjal-3373	314	21	compensation	compensation	NOUN
cjal-3373	314	22	facilitation	facilitation	NOUN
cjal-3373	314	23	corporation	corporation	PROPN
cjal-3373	314	24	act	act	PROPN
cjal-3373	314	25	,	,	PUNCT
cjal-3373	314	26	supra	supra	PROPN
cjal-3373	314	27	note	note	NOUN
cjal-3373	314	28	58	58	NUM
cjal-3373	314	29	,	,	PUNCT
cjal-3373	315	1	art.48	art.48	PROPN
cjal-3373	315	2	.	.	PUNCT
cjal-3373	315	3	77	77	NUM
cjal-3373	315	4	tokubetsu	tokubetsu	NOUN
cjal-3373	315	5	kaikei	kaikei	PROPN
cjal-3373	315	6	ni	ni	PROPN
cjal-3373	315	7	kansuru	kansuru	PROPN
cjal-3373	315	8	hōritsu	hōritsu	PROPN
cjal-3373	316	1	[	[	X
cjal-3373	316	2	act	act	NOUN
cjal-3373	316	3	on	on	ADP
cjal-3373	316	4	a	a	DET
cjal-3373	316	5	special	special	ADJ
cjal-3373	316	6	account	account	NOUN
cjal-3373	316	7	]	]	PUNCT
cjal-3373	316	8	,	,	PUNCT
cjal-3373	316	9	law	law	NOUN
cjal-3373	316	10	no	no	NOUN
cjal-3373	316	11	.	.	PROPN
cjal-3373	317	1	23	23	NUM
cjal-3373	317	2	of	of	ADP
cjal-3373	317	3	2007	2007	NUM
cjal-3373	317	4	,	,	PUNCT
cjal-3373	317	5	arts	art	NOUN
cjal-3373	317	6	.	.	PUNCT
cjal-3373	317	7	85	85	NUM
cjal-3373	317	8	&	&	CCONJ
cjal-3373	317	9	87	87	NUM
cjal-3373	317	10	.	.	PUNCT
cjal-3373	318	1	2019	2019	NUM
cjal-3373	318	2	]	]	PUNCT
cjal-3373	318	3	tax	tax	NOUN
cjal-3373	318	4	losses	loss	NOUN
cjal-3373	318	5	and	and	CCONJ
cjal-3373	318	6	excessive	excessive	ADJ
cjal-3373	318	7	risk	risk	NOUN
cjal-3373	318	8	taking	take	VERB
cjal-3373	318	9	157	157	NUM
cjal-3373	318	10	bonds	bond	NOUN
cjal-3373	318	11	has	have	AUX
cjal-3373	318	12	reached	reach	VERB
cjal-3373	318	13	13.5	13.5	NUM
cjal-3373	318	14	trillion	trillion	NUM
cjal-3373	318	15	yen	yen	NOUN
cjal-3373	318	16	,	,	PUNCT
cjal-3373	318	17	7.9	7.9	NUM
cjal-3373	318	18	trillion	trillion	NUM
cjal-3373	318	19	yen	yen	NOUN
cjal-3373	318	20	of	of	ADP
cjal-3373	318	21	which	which	PRON
cjal-3373	318	22	was	be	AUX
cjal-3373	318	23	issued	issue	VERB
cjal-3373	318	24	for	for	ADP
cjal-3373	318	25	nuclear	nuclear	ADJ
cjal-3373	318	26	damage	damage	NOUN
cjal-3373	318	27	compensation	compensation	NOUN
cjal-3373	318	28	,	,	PUNCT
cjal-3373	318	29	as	as	ADP
cjal-3373	318	30	of	of	ADP
cjal-3373	318	31	the	the	DET
cjal-3373	318	32	end	end	NOUN
cjal-3373	318	33	of	of	ADP
cjal-3373	318	34	2017.78	2017.78	NUM
cjal-3373	318	35	figure	figure	VERB
cjal-3373	318	36	1	1	NUM
cjal-3373	318	37	:	:	PUNCT
cjal-3373	318	38	cash	cash	NOUN
cjal-3373	318	39	flow	flow	NOUN
cjal-3373	318	40	of	of	ADP
cjal-3373	318	41	the	the	DET
cjal-3373	318	42	scheme	scheme	NOUN
cjal-3373	318	43	(	(	PUNCT
cjal-3373	318	44	jpy	jpy	NOUN
cjal-3373	318	45	trillion	trillion	NUM
cjal-3373	318	46	)	)	PUNCT
cjal-3373	318	47	(	(	PUNCT
cjal-3373	318	48	data	datum	NOUN
cjal-3373	318	49	source	source	NOUN
cjal-3373	318	50	:	:	PUNCT
cjal-3373	318	51	the	the	DET
cjal-3373	318	52	board	board	NOUN
cjal-3373	318	53	of	of	ADP
cjal-3373	318	54	audit	audit	NOUN
cjal-3373	318	55	of	of	ADP
cjal-3373	318	56	japan	japan	PROPN
cjal-3373	318	57	,	,	PUNCT
cjal-3373	318	58	supra	supra	PROPN
cjal-3373	318	59	note	note	PROPN
cjal-3373	318	60	60	60	NUM
cjal-3373	318	61	,	,	PUNCT
cjal-3373	318	62	at	at	ADP
cjal-3373	318	63	5	5	NUM
cjal-3373	318	64	)	)	PUNCT
cjal-3373	318	65	nevertheless	nevertheless	ADV
cjal-3373	318	66	,	,	PUNCT
cjal-3373	318	67	it	it	PRON
cjal-3373	318	68	should	should	AUX
cjal-3373	318	69	be	be	AUX
cjal-3373	318	70	no	no	DET
cjal-3373	318	71	surprise	surprise	NOUN
cjal-3373	318	72	that	that	SCONJ
cjal-3373	318	73	this	this	DET
cjal-3373	318	74	financial	financial	ADJ
cjal-3373	318	75	assistance	assistance	NOUN
cjal-3373	318	76	does	do	AUX
cjal-3373	318	77	not	not	PART
cjal-3373	318	78	come	come	VERB
cjal-3373	318	79	free	free	ADJ
cjal-3373	318	80	of	of	ADP
cjal-3373	318	81	charge	charge	NOUN
cjal-3373	318	82	in	in	ADP
cjal-3373	318	83	substance	substance	NOUN
cjal-3373	318	84	despite	despite	SCONJ
cjal-3373	318	85	its	its	PRON
cjal-3373	318	86	legal	legal	ADJ
cjal-3373	318	87	form	form	NOUN
cjal-3373	318	88	.	.	PUNCT
cjal-3373	319	1	all	all	DET
cjal-3373	319	2	nuclear	nuclear	ADJ
cjal-3373	319	3	operators	operator	NOUN
cjal-3373	319	4	under	under	ADP
cjal-3373	319	5	ndcfca	ndcfca	NOUN
cjal-3373	319	6	,	,	PUNCT
cjal-3373	319	7	which	which	PRON
cjal-3373	319	8	include	include	VERB
cjal-3373	319	9	other	other	ADJ
cjal-3373	319	10	entities	entity	NOUN
cjal-3373	319	11	besides	besides	SCONJ
cjal-3373	319	12	tepco	tepco	PROPN
cjal-3373	319	13	,	,	PUNCT
cjal-3373	319	14	are	be	AUX
cjal-3373	319	15	annually	annually	ADV
cjal-3373	319	16	obligated	obligate	VERB
cjal-3373	319	17	to	to	PART
cjal-3373	319	18	pay	pay	VERB
cjal-3373	319	19	so	so	ADV
cjal-3373	319	20	-	-	PUNCT
cjal-3373	319	21	called	call	VERB
cjal-3373	319	22	“	"	PUNCT
cjal-3373	319	23	general	general	ADJ
cjal-3373	319	24	contribution	contribution	NOUN
cjal-3373	319	25	”	"	PUNCT
cjal-3373	319	26	to	to	ADP
cjal-3373	319	27	the	the	DET
cjal-3373	319	28	corporation	corporation	NOUN
cjal-3373	319	29	to	to	PART
cjal-3373	319	30	support	support	VERB
cjal-3373	319	31	its	its	PRON
cjal-3373	319	32	business	business	NOUN
cjal-3373	319	33	operations.79	operations.79	NOUN
cjal-3373	319	34	this	this	DET
cjal-3373	319	35	obligation	obligation	NOUN
cjal-3373	319	36	is	be	AUX
cjal-3373	319	37	justified	justify	VERB
cjal-3373	319	38	under	under	ADP
cjal-3373	319	39	ndcfca	ndcfca	NOUN
cjal-3373	319	40	as	as	ADP
cjal-3373	319	41	joint	joint	ADJ
cjal-3373	319	42	expenses	expense	NOUN
cjal-3373	319	43	for	for	ADP
cjal-3373	319	44	the	the	DET
cjal-3373	319	45	common	common	ADJ
cjal-3373	319	46	interests	interest	NOUN
cjal-3373	319	47	of	of	ADP
cjal-3373	319	48	the	the	DET
cjal-3373	319	49	nuclear	nuclear	ADJ
cjal-3373	319	50	operators	operator	NOUN
cjal-3373	319	51	,	,	PUNCT
cjal-3373	319	52	which	which	PRON
cjal-3373	319	53	can	can	AUX
cjal-3373	319	54	benefit	benefit	VERB
cjal-3373	319	55	from	from	ADP
cjal-3373	319	56	the	the	DET
cjal-3373	319	57	trust	trust	NOUN
cjal-3373	319	58	for	for	ADP
cjal-3373	319	59	nuclear	nuclear	ADJ
cjal-3373	319	60	power	power	NOUN
cjal-3373	319	61	generation	generation	NOUN
cjal-3373	319	62	by	by	ADP
cjal-3373	319	63	assuring	assure	VERB
cjal-3373	319	64	the	the	DET
cjal-3373	319	65	prompt	prompt	ADJ
cjal-3373	319	66	and	and	CCONJ
cjal-3373	319	67	appropriate	appropriate	ADJ
cjal-3373	319	68	implementation	implementation	NOUN
cjal-3373	319	69	of	of	ADP
cjal-3373	319	70	compensation	compensation	NOUN
cjal-3373	319	71	for	for	ADP
cjal-3373	319	72	nuclear	nuclear	ADJ
cjal-3373	319	73	damage	damage	NOUN
cjal-3373	319	74	.	.	PUNCT
cjal-3373	320	1	80	80	NUM
cjal-3373	320	2	one	one	NUM
cjal-3373	320	3	estimate	estimate	NOUN
cjal-3373	320	4	suggests	suggest	VERB
cjal-3373	320	5	that	that	SCONJ
cjal-3373	320	6	the	the	DET
cjal-3373	320	7	other	other	ADJ
cjal-3373	320	8	nuclear	nuclear	ADJ
cjal-3373	320	9	78	78	NUM
cjal-3373	320	10	the	the	DET
cjal-3373	320	11	board	board	NOUN
cjal-3373	320	12	of	of	ADP
cjal-3373	320	13	audit	audit	NOUN
cjal-3373	320	14	of	of	ADP
cjal-3373	320	15	japan	japan	PROPN
cjal-3373	320	16	,	,	PUNCT
cjal-3373	320	17	supra	supra	PROPN
cjal-3373	320	18	note	note	PROPN
cjal-3373	320	19	60	60	NUM
cjal-3373	320	20	,	,	PUNCT
cjal-3373	320	21	at	at	ADP
cjal-3373	320	22	5	5	NUM
cjal-3373	320	23	.	.	PUNCT
cjal-3373	320	24	of	of	ADP
cjal-3373	320	25	the	the	DET
cjal-3373	320	26	remainder	remainder	NOUN
cjal-3373	320	27	,	,	PUNCT
cjal-3373	320	28	4	4	NUM
cjal-3373	320	29	trillion	trillion	NUM
cjal-3373	320	30	yen	yen	NOUN
cjal-3373	320	31	are	be	AUX
cjal-3373	320	32	for	for	ADP
cjal-3373	320	33	decontamination	decontamination	NOUN
cjal-3373	320	34	,	,	PUNCT
cjal-3373	320	35	and	and	CCONJ
cjal-3373	320	36	1.6	1.6	NUM
cjal-3373	320	37	trillion	trillion	NUM
cjal-3373	320	38	yen	yen	NOUN
cjal-3373	320	39	are	be	AUX
cjal-3373	320	40	for	for	ADP
cjal-3373	320	41	intermediated	intermediate	VERB
cjal-3373	320	42	nuclear	nuclear	ADJ
cjal-3373	320	43	waste	waste	NOUN
cjal-3373	320	44	storage	storage	NOUN
cjal-3373	320	45	.	.	PUNCT
cjal-3373	321	1	see	see	VERB
cjal-3373	321	2	i	i	PRON
cjal-3373	321	3	d.	d.	PROPN
cjal-3373	321	4	at	at	ADP
cjal-3373	321	5	2	2	NUM
cjal-3373	321	6	.	.	SYM
cjal-3373	321	7	79	79	NUM
cjal-3373	321	8	nuclear	nuclear	ADJ
cjal-3373	321	9	damage	damage	NOUN
cjal-3373	321	10	compensation	compensation	NOUN
cjal-3373	321	11	facilitation	facilitation	NOUN
cjal-3373	321	12	corporation	corporation	PROPN
cjal-3373	321	13	act	act	PROPN
cjal-3373	321	14	,	,	PUNCT
cjal-3373	321	15	supra	supra	PROPN
cjal-3373	321	16	note	note	NOUN
cjal-3373	321	17	58	58	NUM
cjal-3373	321	18	,	,	PUNCT
cjal-3373	321	19	art	art	NOUN
cjal-3373	321	20	.	.	PUNCT
cjal-3373	322	1	38	38	NUM
cjal-3373	322	2	,	,	PUNCT
cjal-3373	322	3	para	para	NOUN
cjal-3373	322	4	1	1	NUM
cjal-3373	322	5	.	.	PUNCT
cjal-3373	323	1	the	the	DET
cjal-3373	323	2	“	"	PUNCT
cjal-3373	323	3	general	general	ADJ
cjal-3373	323	4	contribution	contribution	NOUN
cjal-3373	323	5	”	"	PUNCT
cjal-3373	323	6	can	can	AUX
cjal-3373	323	7	not	not	PART
cjal-3373	323	8	be	be	AUX
cjal-3373	323	9	characterized	characterize	VERB
cjal-3373	323	10	as	as	ADP
cjal-3373	323	11	an	an	DET
cjal-3373	323	12	insurance	insurance	NOUN
cjal-3373	323	13	premium	premium	NOUN
cjal-3373	323	14	because	because	SCONJ
cjal-3373	323	15	the	the	DET
cjal-3373	323	16	nuclear	nuclear	ADJ
cjal-3373	323	17	disaster	disaster	NOUN
cjal-3373	323	18	had	have	AUX
cjal-3373	323	19	already	already	ADV
cjal-3373	323	20	occurred	occur	VERB
cjal-3373	323	21	.	.	PUNCT
cjal-3373	324	1	see	see	VERB
cjal-3373	324	2	wataru	wataru	PROPN
cjal-3373	324	3	tanaka	tanaka	PROPN
cjal-3373	324	4	,	,	PUNCT
cjal-3373	324	5	tōden	tōden	ADJ
cjal-3373	324	6	shori	shori	X
cjal-3373	324	7	ni	ni	PROPN
cjal-3373	324	8	kansuru	kansuru	PROPN
cjal-3373	324	9	ichikōsatsu	ichikōsatsu	PROPN
cjal-3373	324	10	:	:	PUNCT
cjal-3373	324	11	hōteki	hōteki	PROPN
cjal-3373	324	12	seiri	seiri	PROPN
cjal-3373	324	13	to	to	PART
cjal-3373	324	14	kenri	kenri	VERB
cjal-3373	324	15	no	no	DET
cjal-3373	324	16	yūsen	yūsen	NOUN
cjal-3373	324	17	kankei	kankei	NOUN
cjal-3373	324	18	no	no	DET
cjal-3373	324	19	mondai	mondai	NOUN
cjal-3373	324	20	wo	will	AUX
cjal-3373	324	21	chūshin	chūshin	PROPN
cjal-3373	324	22	ni	ni	PROPN
cjal-3373	325	1	[	[	X
cjal-3373	325	2	how	how	SCONJ
cjal-3373	325	3	to	to	PART
cjal-3373	325	4	reorganize	reorganize	VERB
cjal-3373	325	5	tepco	tepco	PROPN
cjal-3373	325	6	?	?	PUNCT
cjal-3373	325	7	:	:	PUNCT
cjal-3373	325	8	on	on	ADP
cjal-3373	325	9	priority	priority	NOUN
cjal-3373	325	10	of	of	ADP
cjal-3373	325	11	claims	claim	NOUN
cjal-3373	325	12	]	]	X
cjal-3373	325	13	,	,	PUNCT
cjal-3373	325	14	in	in	ADP
cjal-3373	325	15	fukkō	fukkō	NOUN
cjal-3373	325	16	to	to	PART
cjal-3373	325	17	kibō	kibō	VERB
cjal-3373	325	18	no	no	DET
cjal-3373	325	19	keizai	keizai	ADJ
cjal-3373	325	20	-	-	PUNCT
cjal-3373	325	21	gaku	gaku	NOUN
cjal-3373	325	22	:	:	PUNCT
cjal-3373	326	1	higashi	higashi	PROPN
cjal-3373	326	2	nihon	nihon	PROPN
cjal-3373	326	3	daishinsai	daishinsai	PROPN
cjal-3373	326	4	ga	ga	PROPN
cjal-3373	326	5	toikakeru	toikakeru	ADJ
cjal-3373	326	6	mono	mono	PROPN
cjal-3373	327	1	[	[	X
cjal-3373	327	2	economics	economic	NOUN
cjal-3373	327	3	of	of	ADP
cjal-3373	327	4	restoration	restoration	NOUN
cjal-3373	327	5	and	and	CCONJ
cjal-3373	327	6	hope	hope	NOUN
cjal-3373	327	7	:	:	PUNCT
cjal-3373	327	8	after	after	ADP
cjal-3373	327	9	the	the	DET
cjal-3373	327	10	great	great	ADJ
cjal-3373	327	11	earthquake	earthquake	NOUN
cjal-3373	327	12	in	in	ADP
cjal-3373	327	13	east	east	PROPN
cjal-3373	327	14	japan	japan	PROPN
cjal-3373	327	15	]	]	PUNCT
cjal-3373	327	16	at	at	ADP
cjal-3373	327	17	158	158	NUM
cjal-3373	327	18	,	,	PUNCT
cjal-3373	327	19	162	162	NUM
cjal-3373	327	20	(	(	PUNCT
cjal-3373	327	21	2011	2011	NUM
cjal-3373	327	22	)	)	PUNCT
cjal-3373	327	23	.	.	PUNCT
cjal-3373	328	1	80	80	NUM
cjal-3373	328	2	aribayashi	aribayashi	PROPN
cjal-3373	328	3	,	,	PUNCT
cjal-3373	328	4	supra	supra	PROPN
cjal-3373	328	5	note	note	PROPN
cjal-3373	328	6	64	64	NUM
cjal-3373	328	7	,	,	PUNCT
cjal-3373	328	8	at	at	ADP
cjal-3373	328	9	34	34	NUM
cjal-3373	328	10	.	.	SYM
cjal-3373	328	11	158	158	NUM
cjal-3373	328	12	columbia	columbia	PROPN
cjal-3373	328	13	journal	journal	PROPN
cjal-3373	328	14	of	of	ADP
cjal-3373	328	15	asian	asian	ADJ
cjal-3373	328	16	law	law	NOUN
cjal-3373	329	1	[	[	X
cjal-3373	329	2	vol	vol	NOUN
cjal-3373	329	3	.	.	PUNCT
cjal-3373	330	1	32:139	32:139	NUM
cjal-3373	330	2	operators	operator	NOUN
cjal-3373	330	3	will	will	AUX
cjal-3373	330	4	bear	bear	VERB
cjal-3373	330	5	about	about	ADV
cjal-3373	330	6	3.1–5.3	3.1–5.3	NUM
cjal-3373	330	7	trillion	trillion	NUM
cjal-3373	330	8	yen	yen	NOUN
cjal-3373	330	9	of	of	ADP
cjal-3373	330	10	the	the	DET
cjal-3373	330	11	total	total	ADJ
cjal-3373	330	12	burden	burden	NOUN
cjal-3373	330	13	of	of	ADP
cjal-3373	330	14	paying	pay	VERB
cjal-3373	330	15	the	the	DET
cjal-3373	330	16	general	general	ADJ
cjal-3373	330	17	contribution.81	contribution.81	PROPN
cjal-3373	330	18	tepco	tepco	PROPN
cjal-3373	330	19	has	have	AUX
cjal-3373	330	20	been	be	AUX
cjal-3373	330	21	mandated	mandate	VERB
cjal-3373	330	22	to	to	PART
cjal-3373	330	23	pay	pay	VERB
cjal-3373	330	24	about	about	ADV
cjal-3373	330	25	56.7	56.7	NUM
cjal-3373	330	26	billion	billion	NUM
cjal-3373	330	27	yen	yen	NOUN
cjal-3373	330	28	per	per	ADP
cjal-3373	330	29	business	business	NOUN
cjal-3373	330	30	year	year	NOUN
cjal-3373	330	31	for	for	ADP
cjal-3373	330	32	the	the	DET
cjal-3373	330	33	general	general	ADJ
cjal-3373	330	34	contribution	contribution	NOUN
cjal-3373	330	35	in	in	ADP
cjal-3373	330	36	recent	recent	ADJ
cjal-3373	330	37	years;82	years;82	NOUN
cjal-3373	330	38	the	the	DET
cjal-3373	330	39	precise	precise	ADJ
cjal-3373	330	40	amount	amount	NOUN
cjal-3373	330	41	is	be	AUX
cjal-3373	330	42	set	set	VERB
cjal-3373	330	43	annually	annually	ADV
cjal-3373	330	44	by	by	ADP
cjal-3373	330	45	the	the	DET
cjal-3373	330	46	corporation	corporation	NOUN
cjal-3373	330	47	through	through	ADP
cjal-3373	330	48	its	its	PRON
cjal-3373	330	49	management	management	NOUN
cjal-3373	330	50	committee	committee	NOUN
cjal-3373	330	51	.	.	PUNCT
cjal-3373	331	1	83	83	NUM
cjal-3373	332	1	it	it	PRON
cjal-3373	332	2	is	be	AUX
cjal-3373	332	3	estimated	estimate	VERB
cjal-3373	332	4	that	that	SCONJ
cjal-3373	332	5	the	the	DET
cjal-3373	332	6	total	total	ADJ
cjal-3373	332	7	amount	amount	NOUN
cjal-3373	332	8	of	of	ADP
cjal-3373	332	9	the	the	DET
cjal-3373	332	10	general	general	ADJ
cjal-3373	332	11	contribution	contribution	NOUN
cjal-3373	332	12	that	that	PRON
cjal-3373	332	13	tepco	tepco	PROPN
cjal-3373	332	14	will	will	AUX
cjal-3373	332	15	ultimately	ultimately	ADV
cjal-3373	332	16	pay	pay	VERB
cjal-3373	332	17	is	be	AUX
cjal-3373	332	18	about	about	ADV
cjal-3373	332	19	1.6–2.8	1.6–2.8	NUM
cjal-3373	332	20	trillion	trillion	NUM
cjal-3373	332	21	yen.84	yen.84	NOUN
cjal-3373	332	22	in	in	ADP
cjal-3373	332	23	addition	addition	NOUN
cjal-3373	332	24	,	,	PUNCT
cjal-3373	332	25	tepco	tepco	PROPN
cjal-3373	332	26	has	have	VERB
cjal-3373	332	27	a	a	DET
cjal-3373	332	28	duty	duty	NOUN
cjal-3373	332	29	to	to	PART
cjal-3373	332	30	pay	pay	VERB
cjal-3373	332	31	an	an	DET
cjal-3373	332	32	annual	annual	ADJ
cjal-3373	332	33	“	"	PUNCT
cjal-3373	332	34	special	special	ADJ
cjal-3373	332	35	contribution	contribution	NOUN
cjal-3373	332	36	”	"	PUNCT
cjal-3373	332	37	as	as	ADP
cjal-3373	332	38	an	an	DET
cjal-3373	332	39	“	"	PUNCT
cjal-3373	332	40	approved	approve	VERB
cjal-3373	332	41	operator	operator	NOUN
cjal-3373	332	42	”	"	PUNCT
cjal-3373	332	43	because	because	SCONJ
cjal-3373	332	44	it	it	PRON
cjal-3373	332	45	received	receive	VERB
cjal-3373	332	46	the	the	DET
cjal-3373	332	47	financial	financial	ADJ
cjal-3373	332	48	assistance	assistance	NOUN
cjal-3373	332	49	from	from	ADP
cjal-3373	332	50	the	the	DET
cjal-3373	332	51	corporation.85	corporation.85	NOUN
cjal-3373	332	52	under	under	ADP
cjal-3373	332	53	ndcfca	ndcfca	NOUN
cjal-3373	332	54	,	,	PUNCT
cjal-3373	332	55	the	the	DET
cjal-3373	332	56	corporation	corporation	NOUN
cjal-3373	332	57	is	be	AUX
cjal-3373	332	58	obligated	obligate	VERB
cjal-3373	332	59	to	to	PART
cjal-3373	332	60	pay	pay	VERB
cjal-3373	332	61	its	its	PRON
cjal-3373	332	62	annual	annual	ADJ
cjal-3373	332	63	surplus	surplus	NOUN
cjal-3373	332	64	to	to	ADP
cjal-3373	332	65	the	the	DET
cjal-3373	332	66	government	government	NOUN
cjal-3373	332	67	until	until	SCONJ
cjal-3373	332	68	the	the	DET
cjal-3373	332	69	paid	pay	VERB
cjal-3373	332	70	amount	amount	NOUN
cjal-3373	332	71	reaches	reach	VERB
cjal-3373	332	72	the	the	DET
cjal-3373	332	73	amount	amount	NOUN
cjal-3373	332	74	of	of	ADP
cjal-3373	332	75	money	money	NOUN
cjal-3373	332	76	that	that	PRON
cjal-3373	332	77	the	the	DET
cjal-3373	332	78	corporation	corporation	NOUN
cjal-3373	332	79	raised	raise	VERB
cjal-3373	332	80	through	through	ADP
cjal-3373	332	81	the	the	DET
cjal-3373	332	82	redemption	redemption	NOUN
cjal-3373	332	83	of	of	ADP
cjal-3373	332	84	delivery	delivery	NOUN
cjal-3373	332	85	bonds.86	bonds.86	NOUN
cjal-3373	332	86	the	the	DET
cjal-3373	332	87	purpose	purpose	NOUN
cjal-3373	332	88	of	of	ADP
cjal-3373	332	89	the	the	DET
cjal-3373	332	90	special	special	ADJ
cjal-3373	332	91	contribution	contribution	NOUN
cjal-3373	332	92	is	be	AUX
cjal-3373	332	93	to	to	PART
cjal-3373	332	94	help	help	VERB
cjal-3373	332	95	the	the	DET
cjal-3373	332	96	corporation	corporation	NOUN
cjal-3373	332	97	fully	fully	ADV
cjal-3373	332	98	repay	repay	VERB
cjal-3373	332	99	the	the	DET
cjal-3373	332	100	government	government	NOUN
cjal-3373	332	101	expeditiously.87	expeditiously.87	PROPN
cjal-3373	332	102	tepco	tepco	PROPN
cjal-3373	332	103	’s	’s	PART
cjal-3373	332	104	total	total	ADJ
cjal-3373	332	105	portion	portion	NOUN
cjal-3373	332	106	of	of	ADP
cjal-3373	332	107	this	this	DET
cjal-3373	332	108	contribution	contribution	NOUN
cjal-3373	332	109	is	be	AUX
cjal-3373	332	110	estimated	estimate	VERB
cjal-3373	332	111	to	to	PART
cjal-3373	332	112	be	be	AUX
cjal-3373	332	113	1.8–3.3	1.8–3.3	NUM
cjal-3373	332	114	trillion	trillion	NUM
cjal-3373	332	115	yen	yen	NOUN
cjal-3373	332	116	.	.	PUNCT
cjal-3373	333	1	88	88	NUM
cjal-3373	333	2	thus	thus	ADV
cjal-3373	333	3	,	,	PUNCT
cjal-3373	333	4	tepco	tepco	PROPN
cjal-3373	333	5	’s	’s	PART
cjal-3373	333	6	total	total	ADJ
cjal-3373	333	7	payment	payment	NOUN
cjal-3373	333	8	across	across	ADP
cjal-3373	333	9	the	the	DET
cjal-3373	333	10	two	two	NUM
cjal-3373	333	11	types	type	NOUN
cjal-3373	333	12	of	of	ADP
cjal-3373	333	13	contributions	contribution	NOUN
cjal-3373	333	14	is	be	AUX
cjal-3373	333	15	estimated	estimate	VERB
cjal-3373	333	16	to	to	PART
cjal-3373	333	17	be	be	AUX
cjal-3373	333	18	3.4–6.1	3.4–6.1	NUM
cjal-3373	333	19	trillion	trillion	NUM
cjal-3373	333	20	yen.89	yen.89	NOUN
cjal-3373	333	21	the	the	DET
cjal-3373	333	22	substance	substance	NOUN
cjal-3373	333	23	of	of	ADP
cjal-3373	333	24	this	this	DET
cjal-3373	333	25	scheme	scheme	NOUN
cjal-3373	333	26	seems	seem	VERB
cjal-3373	333	27	to	to	PART
cjal-3373	333	28	imply	imply	VERB
cjal-3373	333	29	that	that	SCONJ
cjal-3373	333	30	tepco	tepco	PROPN
cjal-3373	333	31	was	be	AUX
cjal-3373	333	32	partially	partially	ADV
cjal-3373	333	33	exempted	exempt	VERB
cjal-3373	333	34	from	from	ADP
cjal-3373	333	35	the	the	DET
cjal-3373	333	36	compensation	compensation	NOUN
cjal-3373	333	37	liability	liability	NOUN
cjal-3373	333	38	and	and	CCONJ
cjal-3373	333	39	that	that	SCONJ
cjal-3373	333	40	the	the	DET
cjal-3373	333	41	government	government	NOUN
cjal-3373	333	42	and	and	CCONJ
cjal-3373	333	43	other	other	ADJ
cjal-3373	333	44	nuclear	nuclear	ADJ
cjal-3373	333	45	operators	operator	NOUN
cjal-3373	333	46	partially	partially	ADV
cjal-3373	333	47	assumed	assume	VERB
cjal-3373	333	48	the	the	DET
cjal-3373	333	49	compensation	compensation	NOUN
cjal-3373	333	50	liability	liability	NOUN
cjal-3373	333	51	in	in	ADP
cjal-3373	333	52	its	its	PRON
cjal-3373	333	53	stead	stead	NOUN
cjal-3373	333	54	.	.	PUNCT
cjal-3373	334	1	the	the	DET
cjal-3373	334	2	legal	legal	ADJ
cjal-3373	334	3	structure	structure	NOUN
cjal-3373	334	4	also	also	ADV
cjal-3373	334	5	seems	seem	VERB
cjal-3373	334	6	to	to	ADP
cjal-3373	334	7	81	81	NUM
cjal-3373	334	8	the	the	DET
cjal-3373	334	9	board	board	NOUN
cjal-3373	334	10	of	of	ADP
cjal-3373	334	11	audit	audit	NOUN
cjal-3373	334	12	of	of	ADP
cjal-3373	334	13	japan	japan	PROPN
cjal-3373	334	14	,	,	PUNCT
cjal-3373	334	15	supra	supra	PROPN
cjal-3373	334	16	note	note	PROPN
cjal-3373	334	17	60	60	NUM
cjal-3373	334	18	,	,	PUNCT
cjal-3373	334	19	at	at	ADP
cjal-3373	334	20	9	9	NUM
cjal-3373	334	21	.	.	X
cjal-3373	334	22	82	82	NUM
cjal-3373	335	1	i	i	PRON
cjal-3373	335	2	d.	d.	PROPN
cjal-3373	335	3	at	at	ADP
cjal-3373	335	4	5	5	NUM
cjal-3373	335	5	.	.	PUNCT
cjal-3373	336	1	tepco	tepco	PROPN
cjal-3373	336	2	’s	’s	PART
cjal-3373	336	3	burden	burden	NOUN
cjal-3373	336	4	accounts	account	VERB
cjal-3373	336	5	for	for	ADP
cjal-3373	336	6	around	around	ADP
cjal-3373	336	7	35	35	NUM
cjal-3373	336	8	%	%	NOUN
cjal-3373	336	9	(	(	PUNCT
cjal-3373	336	10	290.0	290.0	NUM
cjal-3373	336	11	billion	billion	NUM
cjal-3373	336	12	yen	yen	NOUN
cjal-3373	336	13	)	)	PUNCT
cjal-3373	336	14	of	of	ADP
cjal-3373	336	15	the	the	DET
cjal-3373	336	16	total	total	ADJ
cjal-3373	336	17	general	general	ADJ
cjal-3373	336	18	contribution	contribution	NOUN
cjal-3373	336	19	amount	amount	NOUN
cjal-3373	336	20	(	(	PUNCT
cjal-3373	336	21	834.3	834.3	NUM
cjal-3373	336	22	billion	billion	NUM
cjal-3373	336	23	yen	yen	NOUN
cjal-3373	336	24	)	)	PUNCT
cjal-3373	336	25	as	as	ADP
cjal-3373	336	26	of	of	ADP
cjal-3373	336	27	2017	2017	NUM
cjal-3373	336	28	.	.	PUNCT
cjal-3373	337	1	see	see	VERB
cjal-3373	337	2	i	i	PRON
cjal-3373	337	3	d.	d.	PROPN
cjal-3373	337	4	at	at	ADP
cjal-3373	337	5	8	8	NUM
cjal-3373	337	6	.	.	NOUN
cjal-3373	338	1	83	83	NUM
cjal-3373	338	2	nuclear	nuclear	ADJ
cjal-3373	338	3	damage	damage	NOUN
cjal-3373	338	4	compensation	compensation	NOUN
cjal-3373	338	5	facilitation	facilitation	NOUN
cjal-3373	338	6	corporation	corporation	PROPN
cjal-3373	338	7	act	act	PROPN
cjal-3373	338	8	,	,	PUNCT
cjal-3373	338	9	supra	supra	PROPN
cjal-3373	338	10	note	note	NOUN
cjal-3373	338	11	58	58	NUM
cjal-3373	338	12	,	,	PUNCT
cjal-3373	338	13	art	art	NOUN
cjal-3373	338	14	.	.	PUNCT
cjal-3373	339	1	39	39	NUM
cjal-3373	339	2	.	.	PUNCT
cjal-3373	340	1	84	84	NUM
cjal-3373	340	2	the	the	DET
cjal-3373	340	3	board	board	NOUN
cjal-3373	340	4	of	of	ADP
cjal-3373	340	5	audit	audit	NOUN
cjal-3373	340	6	of	of	ADP
cjal-3373	340	7	japan	japan	PROPN
cjal-3373	340	8	,	,	PUNCT
cjal-3373	340	9	supra	supra	PROPN
cjal-3373	340	10	note	note	PROPN
cjal-3373	340	11	60	60	NUM
cjal-3373	340	12	,	,	PUNCT
cjal-3373	340	13	at	at	ADP
cjal-3373	340	14	9	9	NUM
cjal-3373	340	15	.	.	NOUN
cjal-3373	340	16	85	85	NUM
cjal-3373	340	17	when	when	SCONJ
cjal-3373	340	18	a	a	DET
cjal-3373	340	19	nuclear	nuclear	ADJ
cjal-3373	340	20	operator	operator	NOUN
cjal-3373	340	21	is	be	AUX
cjal-3373	340	22	granted	grant	VERB
cjal-3373	340	23	permission	permission	NOUN
cjal-3373	340	24	to	to	PART
cjal-3373	340	25	receive	receive	VERB
cjal-3373	340	26	financial	financial	ADJ
cjal-3373	340	27	assistance	assistance	NOUN
cjal-3373	340	28	and	and	CCONJ
cjal-3373	340	29	the	the	DET
cjal-3373	340	30	corporation	corporation	NOUN
cjal-3373	340	31	finances	finance	VERB
cjal-3373	340	32	this	this	DET
cjal-3373	340	33	financial	financial	ADJ
cjal-3373	340	34	assistance	assistance	NOUN
cjal-3373	340	35	with	with	ADP
cjal-3373	340	36	delivery	delivery	NOUN
cjal-3373	340	37	bonds	bond	NOUN
cjal-3373	340	38	,	,	PUNCT
cjal-3373	340	39	the	the	DET
cjal-3373	340	40	nuclear	nuclear	ADJ
cjal-3373	340	41	operator	operator	NOUN
cjal-3373	340	42	and	and	CCONJ
cjal-3373	340	43	the	the	DET
cjal-3373	340	44	corporation	corporation	NOUN
cjal-3373	340	45	are	be	AUX
cjal-3373	340	46	required	require	VERB
cjal-3373	340	47	to	to	PART
cjal-3373	340	48	prepare	prepare	VERB
cjal-3373	340	49	a	a	DET
cjal-3373	340	50	special	special	ADJ
cjal-3373	340	51	business	business	NOUN
cjal-3373	340	52	plan	plan	NOUN
cjal-3373	340	53	for	for	ADP
cjal-3373	340	54	the	the	DET
cjal-3373	340	55	nuclear	nuclear	ADJ
cjal-3373	340	56	operator	operator	NOUN
cjal-3373	340	57	’s	’s	PART
cjal-3373	340	58	implementation	implementation	NOUN
cjal-3373	340	59	of	of	ADP
cjal-3373	340	60	compensation	compensation	NOUN
cjal-3373	340	61	for	for	ADP
cjal-3373	340	62	damage	damage	NOUN
cjal-3373	340	63	and	and	CCONJ
cjal-3373	340	64	other	other	ADJ
cjal-3373	340	65	business	business	NOUN
cjal-3373	340	66	administration	administration	NOUN
cjal-3373	340	67	.	.	PUNCT
cjal-3373	341	1	a	a	DET
cjal-3373	341	2	nuclear	nuclear	ADJ
cjal-3373	341	3	operator	operator	NOUN
cjal-3373	341	4	who	who	PRON
cjal-3373	341	5	receives	receive	VERB
cjal-3373	341	6	approval	approval	NOUN
cjal-3373	341	7	for	for	ADP
cjal-3373	341	8	its	its	PRON
cjal-3373	341	9	special	special	ADJ
cjal-3373	341	10	business	business	NOUN
cjal-3373	341	11	plan	plan	NOUN
cjal-3373	341	12	from	from	ADP
cjal-3373	341	13	the	the	DET
cjal-3373	341	14	competent	competent	ADJ
cjal-3373	341	15	minister	minister	NOUN
cjal-3373	341	16	is	be	AUX
cjal-3373	341	17	called	call	VERB
cjal-3373	341	18	an	an	DET
cjal-3373	341	19	“	"	PUNCT
cjal-3373	341	20	approved	approve	VERB
cjal-3373	341	21	operator	operator	NOUN
cjal-3373	341	22	.	.	PUNCT
cjal-3373	341	23	”	"	PUNCT
cjal-3373	342	1	see	see	VERB
cjal-3373	342	2	nuclear	nuclear	ADJ
cjal-3373	342	3	damage	damage	NOUN
cjal-3373	342	4	compensation	compensation	NOUN
cjal-3373	342	5	facilitation	facilitation	NOUN
cjal-3373	342	6	corporation	corporation	PROPN
cjal-3373	342	7	act	act	PROPN
cjal-3373	342	8	,	,	PUNCT
cjal-3373	342	9	supra	supra	PROPN
cjal-3373	342	10	note	note	NOUN
cjal-3373	342	11	58	58	NUM
cjal-3373	342	12	,	,	PUNCT
cjal-3373	342	13	arts	art	NOUN
cjal-3373	342	14	.	.	PUNCT
cjal-3373	343	1	45	45	NUM
cjal-3373	343	2	&	&	CCONJ
cjal-3373	343	3	52	52	NUM
cjal-3373	343	4	.	.	PUNCT
cjal-3373	344	1	86	86	NUM
cjal-3373	345	1	i	i	PRON
cjal-3373	345	2	d.	d.	PROPN
cjal-3373	345	3	art	art	PROPN
cjal-3373	345	4	.	.	PUNCT
cjal-3373	346	1	59	59	NUM
cjal-3373	346	2	,	,	PUNCT
cjal-3373	346	3	at	at	ADP
cjal-3373	346	4	para	para	NOUN
cjal-3373	346	5	4	4	NUM
cjal-3373	346	6	.	.	X
cjal-3373	346	7	87	87	NUM
cjal-3373	346	8	see	see	VERB
cjal-3373	346	9	takahashi	takahashi	PROPN
cjal-3373	346	10	,	,	PUNCT
cjal-3373	346	11	supra	supra	PROPN
cjal-3373	346	12	note	note	PROPN
cjal-3373	346	13	51	51	NUM
cjal-3373	346	14	,	,	PUNCT
cjal-3373	346	15	at	at	ADP
cjal-3373	346	16	195–96	195–96	NUM
cjal-3373	346	17	.	.	PUNCT
cjal-3373	346	18	88	88	NUM
cjal-3373	346	19	see	see	VERB
cjal-3373	346	20	the	the	DET
cjal-3373	346	21	board	board	NOUN
cjal-3373	346	22	of	of	ADP
cjal-3373	346	23	audit	audit	NOUN
cjal-3373	346	24	of	of	ADP
cjal-3373	346	25	japan	japan	PROPN
cjal-3373	346	26	,	,	PUNCT
cjal-3373	346	27	supra	supra	PROPN
cjal-3373	346	28	note	note	PROPN
cjal-3373	346	29	60	60	NUM
cjal-3373	346	30	,	,	PUNCT
cjal-3373	346	31	at	at	ADP
cjal-3373	346	32	9	9	NUM
cjal-3373	346	33	.	.	NUM
cjal-3373	346	34	89	89	NUM
cjal-3373	347	1	i	i	PRON
cjal-3373	347	2	d.	d.	PROPN
cjal-3373	347	3	2019	2019	NUM
cjal-3373	347	4	]	]	PUNCT
cjal-3373	347	5	tax	tax	NOUN
cjal-3373	347	6	losses	loss	NOUN
cjal-3373	347	7	and	and	CCONJ
cjal-3373	347	8	excessive	excessive	ADJ
cjal-3373	347	9	risk	risk	NOUN
cjal-3373	347	10	taking	take	VERB
cjal-3373	347	11	159	159	NUM
cjal-3373	347	12	suggest	suggest	VERB
cjal-3373	347	13	that	that	SCONJ
cjal-3373	347	14	tepco	tepco	PROPN
cjal-3373	347	15	borrowed	borrow	VERB
cjal-3373	347	16	funds	fund	NOUN
cjal-3373	347	17	for	for	ADP
cjal-3373	347	18	the	the	DET
cjal-3373	347	19	remaining	remain	VERB
cjal-3373	347	20	compensation	compensation	NOUN
cjal-3373	347	21	from	from	ADP
cjal-3373	347	22	the	the	DET
cjal-3373	347	23	corporation	corporation	NOUN
cjal-3373	347	24	without	without	ADP
cjal-3373	347	25	having	have	VERB
cjal-3373	347	26	to	to	PART
cjal-3373	347	27	pay	pay	VERB
cjal-3373	347	28	interest,90	interest,90	NOUN
cjal-3373	347	29	and	and	CCONJ
cjal-3373	347	30	that	that	SCONJ
cjal-3373	347	31	it	it	PRON
cjal-3373	347	32	made	make	VERB
cjal-3373	347	33	payments	payment	NOUN
cjal-3373	347	34	to	to	ADP
cjal-3373	347	35	the	the	DET
cjal-3373	347	36	loan	loan	NOUN
cjal-3373	347	37	proceeds	proceed	NOUN
cjal-3373	347	38	as	as	ADP
cjal-3373	347	39	its	its	PRON
cjal-3373	347	40	annual	annual	ADJ
cjal-3373	347	41	contributions	contribution	NOUN
cjal-3373	347	42	.	.	PUNCT
cjal-3373	348	1	one	one	NUM
cjal-3373	348	2	estimate	estimate	NOUN
cjal-3373	348	3	suggests	suggest	VERB
cjal-3373	348	4	that	that	SCONJ
cjal-3373	348	5	it	it	PRON
cjal-3373	348	6	takes	take	VERB
cjal-3373	348	7	25–40	25–40	NUM
cjal-3373	348	8	years	year	NOUN
cjal-3373	348	9	for	for	SCONJ
cjal-3373	348	10	the	the	DET
cjal-3373	348	11	government	government	NOUN
cjal-3373	348	12	to	to	PART
cjal-3373	348	13	collect	collect	VERB
cjal-3373	348	14	money	money	NOUN
cjal-3373	348	15	for	for	ADP
cjal-3373	348	16	the	the	DET
cjal-3373	348	17	redemption	redemption	NOUN
cjal-3373	348	18	of	of	ADP
cjal-3373	348	19	delivery	delivery	NOUN
cjal-3373	348	20	bonds.91	bonds.91	PROPN
cjal-3373	348	21	however	however	ADV
cjal-3373	348	22	,	,	PUNCT
cjal-3373	348	23	the	the	DET
cjal-3373	348	24	drafters	drafter	NOUN
cjal-3373	348	25	of	of	ADP
cjal-3373	348	26	ndcfca	ndcfca	NOUN
cjal-3373	348	27	purposefully	purposefully	ADV
cjal-3373	348	28	avoided	avoid	VERB
cjal-3373	348	29	a	a	DET
cjal-3373	348	30	legal	legal	ADJ
cjal-3373	348	31	design	design	NOUN
cjal-3373	348	32	that	that	PRON
cjal-3373	348	33	would	would	AUX
cjal-3373	348	34	combine	combine	VERB
cjal-3373	348	35	a	a	DET
cjal-3373	348	36	partial	partial	ADJ
cjal-3373	348	37	exemption	exemption	NOUN
cjal-3373	348	38	with	with	ADP
cjal-3373	348	39	a	a	DET
cjal-3373	348	40	loan	loan	NOUN
cjal-3373	348	41	and	and	CCONJ
cjal-3373	348	42	its	its	PRON
cjal-3373	348	43	repayment	repayment	NOUN
cjal-3373	348	44	to	to	PART
cjal-3373	348	45	keep	keep	VERB
cjal-3373	348	46	tepco	tepco	PROPN
cjal-3373	348	47	solvent.92	solvent.92	VERB
cjal-3373	348	48	as	as	SCONJ
cjal-3373	348	49	mentioned	mention	VERB
cjal-3373	348	50	above	above	ADV
cjal-3373	348	51	,	,	PUNCT
cjal-3373	348	52	tepco	tepco	PROPN
cjal-3373	348	53	did	do	AUX
cjal-3373	348	54	not	not	PART
cjal-3373	348	55	go	go	VERB
cjal-3373	348	56	into	into	ADP
cjal-3373	348	57	bankruptcy	bankruptcy	NOUN
cjal-3373	348	58	,	,	PUNCT
cjal-3373	348	59	and	and	CCONJ
cjal-3373	348	60	the	the	DET
cjal-3373	348	61	existing	exist	VERB
cjal-3373	348	62	shareholders	shareholder	NOUN
cjal-3373	348	63	and	and	CCONJ
cjal-3373	348	64	voluntary	voluntary	ADJ
cjal-3373	348	65	creditors	creditor	NOUN
cjal-3373	348	66	remained	remain	VERB
cjal-3373	348	67	under	under	ADP
cjal-3373	348	68	ndcfca	ndcfca	NOUN
cjal-3373	348	69	.	.	PUNCT
cjal-3373	349	1	this	this	DET
cjal-3373	349	2	point	point	NOUN
cjal-3373	349	3	is	be	AUX
cjal-3373	349	4	utterly	utterly	ADV
cjal-3373	349	5	contrary	contrary	ADJ
cjal-3373	349	6	to	to	ADP
cjal-3373	349	7	the	the	DET
cjal-3373	349	8	proposals	proposal	NOUN
cjal-3373	349	9	of	of	ADP
cjal-3373	349	10	many	many	ADJ
cjal-3373	349	11	corporate	corporate	ADJ
cjal-3373	349	12	law	law	NOUN
cjal-3373	349	13	scholars	scholar	NOUN
cjal-3373	349	14	and	and	CCONJ
cjal-3373	349	15	economists	economist	NOUN
cjal-3373	349	16	.	.	PUNCT
cjal-3373	350	1	from	from	ADP
cjal-3373	350	2	the	the	DET
cjal-3373	350	3	perspective	perspective	NOUN
cjal-3373	350	4	of	of	ADP
cjal-3373	350	5	corporate	corporate	ADJ
cjal-3373	350	6	law	law	NOUN
cjal-3373	350	7	,	,	PUNCT
cjal-3373	350	8	the	the	DET
cjal-3373	350	9	fukushima	fukushima	PROPN
cjal-3373	350	10	dai	dai	PROPN
cjal-3373	350	11	-	-	PUNCT
cjal-3373	350	12	ichi	ichi	ADJ
cjal-3373	350	13	nuclear	nuclear	ADJ
cjal-3373	350	14	disaster	disaster	NOUN
cjal-3373	350	15	was	be	AUX
cjal-3373	350	16	a	a	DET
cjal-3373	350	17	predictable	predictable	ADJ
cjal-3373	350	18	result	result	NOUN
cjal-3373	350	19	of	of	ADP
cjal-3373	350	20	excessive	excessive	ADJ
cjal-3373	350	21	risk	risk	NOUN
cjal-3373	350	22	taking	take	VERB
cjal-3373	350	23	by	by	ADP
cjal-3373	350	24	shareholders	shareholder	NOUN
cjal-3373	350	25	under	under	ADP
cjal-3373	350	26	limited	limited	ADJ
cjal-3373	350	27	liability	liability	NOUN
cjal-3373	350	28	.	.	PUNCT
cjal-3373	351	1	93	93	NUM
cjal-3373	351	2	tepco	tepco	PROPN
cjal-3373	351	3	owed	owe	VERB
cjal-3373	351	4	massive	massive	ADJ
cjal-3373	351	5	compensation	compensation	NOUN
cjal-3373	351	6	liability	liability	NOUN
cjal-3373	351	7	that	that	PRON
cjal-3373	351	8	could	could	AUX
cjal-3373	351	9	not	not	PART
cjal-3373	351	10	be	be	AUX
cjal-3373	351	11	fully	fully	ADV
cjal-3373	351	12	paid	pay	VERB
cjal-3373	351	13	with	with	ADP
cjal-3373	351	14	its	its	PRON
cjal-3373	351	15	property.94	property.94	NOUN
cjal-3373	351	16	thus	thus	ADV
cjal-3373	351	17	,	,	PUNCT
cjal-3373	351	18	corporate	corporate	ADJ
cjal-3373	351	19	law	law	NOUN
cjal-3373	351	20	scholars	scholar	NOUN
cjal-3373	351	21	naturally	naturally	ADV
cjal-3373	351	22	proposed	propose	VERB
cjal-3373	351	23	that	that	SCONJ
cjal-3373	351	24	tepco	tepco	PROPN
cjal-3373	351	25	should	should	AUX
cjal-3373	351	26	go	go	VERB
cjal-3373	351	27	into	into	ADP
cjal-3373	351	28	bankruptcy	bankruptcy	NOUN
cjal-3373	351	29	to	to	PART
cjal-3373	351	30	wipe	wipe	VERB
cjal-3373	351	31	out	out	ADP
cjal-3373	351	32	its	its	PRON
cjal-3373	351	33	existing	exist	VERB
cjal-3373	351	34	shareholders	shareholder	NOUN
cjal-3373	351	35	and	and	CCONJ
cjal-3373	351	36	to	to	PART
cjal-3373	351	37	make	make	VERB
cjal-3373	351	38	voluntary	voluntary	ADJ
cjal-3373	351	39	creditors	creditor	NOUN
cjal-3373	351	40	suffer	suffer	VERB
cjal-3373	351	41	losses	loss	NOUN
cjal-3373	351	42	so	so	SCONJ
cjal-3373	351	43	that	that	SCONJ
cjal-3373	351	44	these	these	DET
cjal-3373	351	45	voluntary	voluntary	ADJ
cjal-3373	351	46	investors	investor	NOUN
cjal-3373	351	47	did	do	AUX
cjal-3373	351	48	not	not	PART
cjal-3373	351	49	enjoy	enjoy	VERB
cjal-3373	351	50	financial	financial	ADJ
cjal-3373	351	51	90	90	NUM
cjal-3373	351	52	the	the	DET
cjal-3373	351	53	government	government	NOUN
cjal-3373	351	54	finances	finance	VERB
cjal-3373	351	55	the	the	DET
cjal-3373	351	56	interest	interest	NOUN
cjal-3373	351	57	expenses	expense	NOUN
cjal-3373	351	58	of	of	ADP
cjal-3373	351	59	its	its	PRON
cjal-3373	351	60	loans	loan	NOUN
cjal-3373	351	61	from	from	ADP
cjal-3373	351	62	its	its	PRON
cjal-3373	351	63	general	general	ADJ
cjal-3373	351	64	account	account	NOUN
cjal-3373	351	65	.	.	PUNCT
cjal-3373	352	1	see	see	VERB
cjal-3373	352	2	i	i	PRON
cjal-3373	352	3	d.	d.	PROPN
cjal-3373	352	4	at	at	ADP
cjal-3373	352	5	5	5	NUM
cjal-3373	352	6	.	.	PUNCT
cjal-3373	353	1	it	it	PRON
cjal-3373	353	2	is	be	AUX
cjal-3373	353	3	estimated	estimate	VERB
cjal-3373	353	4	that	that	SCONJ
cjal-3373	353	5	the	the	DET
cjal-3373	353	6	interest	interest	NOUN
cjal-3373	353	7	burden	burden	NOUN
cjal-3373	353	8	for	for	ADP
cjal-3373	353	9	the	the	DET
cjal-3373	353	10	government	government	NOUN
cjal-3373	353	11	ranges	range	VERB
cjal-3373	353	12	from	from	ADP
cjal-3373	353	13	anywhere	anywhere	ADV
cjal-3373	353	14	between	between	ADP
cjal-3373	353	15	143.9	143.9	NUM
cjal-3373	353	16	to	to	ADP
cjal-3373	353	17	218.2	218.2	NUM
cjal-3373	353	18	billion	billion	NUM
cjal-3373	353	19	yen	yen	NOUN
cjal-3373	353	20	,	,	PUNCT
cjal-3373	353	21	or	or	CCONJ
cjal-3373	353	22	possibly	possibly	ADV
cjal-3373	353	23	from	from	ADP
cjal-3373	353	24	131.8	131.8	NUM
cjal-3373	353	25	to	to	PART
cjal-3373	353	26	202	202	NUM
cjal-3373	353	27	billion	billion	NUM
cjal-3373	353	28	yen	yen	NOUN
cjal-3373	353	29	,	,	PUNCT
cjal-3373	353	30	depending	depend	VERB
cjal-3373	353	31	on	on	ADP
cjal-3373	353	32	the	the	DET
cjal-3373	353	33	financial	financial	ADJ
cjal-3373	353	34	assumptions	assumption	NOUN
cjal-3373	353	35	made	make	VERB
cjal-3373	353	36	to	to	PART
cjal-3373	353	37	determine	determine	VERB
cjal-3373	353	38	when	when	SCONJ
cjal-3373	353	39	full	full	ADJ
cjal-3373	353	40	“	"	PUNCT
cjal-3373	353	41	repayment	repayment	NOUN
cjal-3373	353	42	”	"	PUNCT
cjal-3373	353	43	of	of	ADP
cjal-3373	353	44	the	the	DET
cjal-3373	353	45	delivery	delivery	NOUN
cjal-3373	353	46	bonds	bond	NOUN
cjal-3373	353	47	will	will	AUX
cjal-3373	353	48	be	be	AUX
cjal-3373	353	49	satisfied	satisfied	ADJ
cjal-3373	353	50	.	.	PUNCT
cjal-3373	354	1	see	see	VERB
cjal-3373	354	2	i	i	PRON
cjal-3373	354	3	d.	d.	PROPN
cjal-3373	354	4	at	at	ADP
cjal-3373	354	5	9	9	NUM
cjal-3373	354	6	.	.	NOUN
cjal-3373	354	7	91	91	NUM
cjal-3373	354	8	see	see	VERB
cjal-3373	354	9	i	i	PRON
cjal-3373	354	10	d.	d.	PROPN
cjal-3373	354	11	at	at	ADP
cjal-3373	354	12	10	10	NUM
cjal-3373	354	13	(	(	PUNCT
cjal-3373	354	14	the	the	DET
cjal-3373	354	15	estimated	estimate	VERB
cjal-3373	354	16	collection	collection	NOUN
cjal-3373	354	17	completion	completion	NOUN
cjal-3373	354	18	time	time	NOUN
cjal-3373	354	19	varies	vary	VERB
cjal-3373	354	20	between	between	ADP
cjal-3373	354	21	fiscal	fiscal	ADJ
cjal-3373	354	22	year	year	NOUN
cjal-3373	354	23	2036	2036	NUM
cjal-3373	354	24	and	and	CCONJ
cjal-3373	354	25	2051	2051	NUM
cjal-3373	354	26	in	in	ADP
cjal-3373	354	27	the	the	DET
cjal-3373	354	28	four	four	NUM
cjal-3373	354	29	scenarios	scenario	NOUN
cjal-3373	354	30	being	be	AUX
cjal-3373	354	31	considered	consider	VERB
cjal-3373	354	32	)	)	PUNCT
cjal-3373	354	33	.	.	PUNCT
cjal-3373	355	1	in	in	ADP
cjal-3373	355	2	addition	addition	NOUN
cjal-3373	355	3	to	to	ADP
cjal-3373	355	4	contributions	contribution	NOUN
cjal-3373	355	5	from	from	ADP
cjal-3373	355	6	tepco	tepco	PROPN
cjal-3373	355	7	and	and	CCONJ
cjal-3373	355	8	other	other	ADJ
cjal-3373	355	9	nuclear	nuclear	ADJ
cjal-3373	355	10	operators	operator	NOUN
cjal-3373	355	11	,	,	PUNCT
cjal-3373	355	12	1	1	NUM
cjal-3373	355	13	to	to	PART
cjal-3373	355	14	1.6	1.6	NUM
cjal-3373	355	15	trillion	trillion	NUM
cjal-3373	355	16	yen	yen	NOUN
cjal-3373	355	17	would	would	AUX
cjal-3373	355	18	be	be	AUX
cjal-3373	355	19	funded	fund	VERB
cjal-3373	355	20	by	by	ADP
cjal-3373	355	21	the	the	DET
cjal-3373	355	22	government	government	NOUN
cjal-3373	355	23	and	and	CCONJ
cjal-3373	355	24	0.5	0.5	NUM
cjal-3373	355	25	to	to	PART
cjal-3373	355	26	6	6	NUM
cjal-3373	355	27	trillion	trillion	NUM
cjal-3373	355	28	yen	yen	NOUN
cjal-3373	355	29	would	would	AUX
cjal-3373	355	30	be	be	AUX
cjal-3373	355	31	collected	collect	VERB
cjal-3373	355	32	by	by	ADP
cjal-3373	355	33	selling	sell	VERB
cjal-3373	355	34	the	the	DET
cjal-3373	355	35	tepco	tepco	PROPN
cjal-3373	355	36	stocks	stock	NOUN
cjal-3373	355	37	held	hold	VERB
cjal-3373	355	38	by	by	ADP
cjal-3373	355	39	the	the	DET
cjal-3373	355	40	government	government	NOUN
cjal-3373	355	41	through	through	ADP
cjal-3373	355	42	the	the	DET
cjal-3373	355	43	corporation	corporation	NOUN
cjal-3373	355	44	.	.	PUNCT
cjal-3373	356	1	see	see	VERB
cjal-3373	356	2	nuclear	nuclear	ADJ
cjal-3373	356	3	damage	damage	NOUN
cjal-3373	356	4	compensation	compensation	NOUN
cjal-3373	356	5	facilitation	facilitation	NOUN
cjal-3373	356	6	corporation	corporation	PROPN
cjal-3373	356	7	act	act	PROPN
cjal-3373	356	8	,	,	PUNCT
cjal-3373	356	9	supra	supra	PROPN
cjal-3373	356	10	note	note	NOUN
cjal-3373	356	11	58	58	NUM
cjal-3373	356	12	,	,	PUNCT
cjal-3373	356	13	art	art	NOUN
cjal-3373	356	14	.	.	PUNCT
cjal-3373	357	1	68	68	NUM
cjal-3373	357	2	;	;	PUNCT
cjal-3373	357	3	the	the	DET
cjal-3373	357	4	board	board	NOUN
cjal-3373	357	5	of	of	ADP
cjal-3373	357	6	audit	audit	NOUN
cjal-3373	357	7	of	of	ADP
cjal-3373	357	8	japan	japan	PROPN
cjal-3373	357	9	,	,	PUNCT
cjal-3373	357	10	supra	supra	PROPN
cjal-3373	357	11	note	note	PROPN
cjal-3373	357	12	60	60	NUM
cjal-3373	357	13	,	,	PUNCT
cjal-3373	357	14	at	at	ADP
cjal-3373	357	15	9	9	NUM
cjal-3373	357	16	.	.	NUM
cjal-3373	357	17	92	92	NUM
cjal-3373	357	18	makoto	makoto	NOUN
cjal-3373	357	19	saito	saito	PROPN
cjal-3373	357	20	,	,	PUNCT
cjal-3373	357	21	shinsai	shinsai	PROPN
cjal-3373	357	22	fukkō	fukkō	VERB
cjal-3373	357	23	no	no	DET
cjal-3373	357	24	seijikeizaigaku	seijikeizaigaku	NOUN
cjal-3373	358	1	[	[	X
cjal-3373	358	2	political	political	ADJ
cjal-3373	358	3	economy	economy	NOUN
cjal-3373	358	4	of	of	ADP
cjal-3373	358	5	recovery	recovery	NOUN
cjal-3373	358	6	from	from	ADP
cjal-3373	358	7	earthquake	earthquake	NOUN
cjal-3373	358	8	]	]	X
cjal-3373	358	9	36–37	36–37	PROPN
cjal-3373	358	10	(	(	PUNCT
cjal-3373	358	11	2015	2015	NUM
cjal-3373	358	12	)	)	PUNCT
cjal-3373	358	13	.	.	PUNCT
cjal-3373	359	1	93	93	NUM
cjal-3373	359	2	see	see	VERB
cjal-3373	359	3	ramseyer	ramseyer	NOUN
cjal-3373	359	4	,	,	PUNCT
cjal-3373	359	5	supra	supra	PROPN
cjal-3373	359	6	note	note	PROPN
cjal-3373	359	7	45	45	NUM
cjal-3373	359	8	,	,	PUNCT
cjal-3373	359	9	at	at	ADP
cjal-3373	359	10	458–59	458–59	PROPN
cjal-3373	359	11	(	(	PUNCT
cjal-3373	359	12	“	"	PUNCT
cjal-3373	359	13	every	every	DET
cjal-3373	359	14	century	century	NOUN
cjal-3373	359	15	a	a	DET
cjal-3373	359	16	massive	massive	ADJ
cjal-3373	359	17	(	(	PUNCT
cjal-3373	359	18	magnitude	magnitude	NOUN
cjal-3373	359	19	8	8	NUM
cjal-3373	359	20	+	+	NOUN
cjal-3373	359	21	)	)	PUNCT
cjal-3373	359	22	earthquake	earthquake	NOUN
cjal-3373	359	23	hits	hit	VERB
cjal-3373	359	24	the	the	DET
cjal-3373	359	25	sanriku	sanriku	NOUN
cjal-3373	359	26	coast	coast	NOUN
cjal-3373	359	27	,	,	PUNCT
cjal-3373	359	28	and	and	CCONJ
cjal-3373	359	29	every	every	DET
cjal-3373	359	30	century	century	NOUN
cjal-3373	359	31	it	it	PRON
cjal-3373	359	32	brings	bring	VERB
cjal-3373	359	33	a	a	DET
cjal-3373	359	34	devastating	devastating	ADJ
cjal-3373	359	35	(	(	PUNCT
cjal-3373	359	36	typically	typically	ADV
cjal-3373	359	37	20	20	NUM
cjal-3373	359	38	+	+	NUM
cjal-3373	359	39	meters	meter	NOUN
cjal-3373	359	40	high	high	ADJ
cjal-3373	359	41	)	)	PUNCT
cjal-3373	359	42	tsunami	tsunami	NOUN
cjal-3373	359	43	.	.	PUNCT
cjal-3373	360	1	any	any	DET
cjal-3373	360	2	seismologist	seismologist	NOUN
cjal-3373	360	3	knew	know	VERB
cjal-3373	360	4	this	this	PRON
cjal-3373	360	5	.	.	PUNCT
cjal-3373	361	1	any	any	DET
cjal-3373	361	2	sanriku	sanriku	NOUN
cjal-3373	361	3	fisherman	fisherman	NOUN
cjal-3373	361	4	knew	know	VERB
cjal-3373	361	5	this	this	PRON
cjal-3373	361	6	.	.	PUNCT
cjal-3373	362	1	and	and	CCONJ
cjal-3373	362	2	blithely	blithely	ADV
cjal-3373	362	3	,	,	PUNCT
cjal-3373	362	4	tokyo	tokyo	PROPN
cjal-3373	362	5	electric	electric	NOUN
cjal-3373	362	6	placed	place	VERB
cjal-3373	362	7	ten	ten	NUM
cjal-3373	362	8	nuclear	nuclear	ADJ
cjal-3373	362	9	reactors	reactor	NOUN
cjal-3373	362	10	on	on	ADP
cjal-3373	362	11	the	the	DET
cjal-3373	362	12	coast	coast	NOUN
cjal-3373	362	13	.	.	PUNCT
cjal-3373	363	1	blithely	blithely	ADV
cjal-3373	363	2	—	—	PUNCT
cjal-3373	363	3	but	but	CCONJ
cjal-3373	363	4	rationally	rationally	ADV
cjal-3373	363	5	and	and	CCONJ
cjal-3373	363	6	not	not	PART
cjal-3373	363	7	recklessly	recklessly	ADV
cjal-3373	363	8	.	.	PUNCT
cjal-3373	363	9	”	"	PUNCT
cjal-3373	363	10	)	)	PUNCT
cjal-3373	363	11	.	.	PUNCT
cjal-3373	364	1	see	see	VERB
cjal-3373	364	2	also	also	ADV
cjal-3373	364	3	partⅱ.	partⅱ.	VERB
cjal-3373	364	4	b.	b.	PROPN
cjal-3373	364	5	94	94	NUM
cjal-3373	364	6	see	see	VERB
cjal-3373	364	7	supra	supra	PROPN
cjal-3373	364	8	note	note	PROPN
cjal-3373	364	9	59	59	NUM
cjal-3373	364	10	&	&	CCONJ
cjal-3373	364	11	60	60	NUM
cjal-3373	364	12	and	and	CCONJ
cjal-3373	364	13	accompanying	accompany	VERB
cjal-3373	364	14	text	text	NOUN
cjal-3373	364	15	.	.	PUNCT
cjal-3373	365	1	160	160	NUM
cjal-3373	365	2	columbia	columbia	PROPN
cjal-3373	365	3	journal	journal	PROPN
cjal-3373	365	4	of	of	ADP
cjal-3373	365	5	asian	asian	ADJ
cjal-3373	365	6	law	law	NOUN
cjal-3373	366	1	[	[	X
cjal-3373	366	2	vol	vol	NOUN
cjal-3373	366	3	.	.	PUNCT
cjal-3373	367	1	32:139	32:139	NUM
cjal-3373	367	2	assistance	assistance	NOUN
cjal-3373	367	3	from	from	ADP
cjal-3373	367	4	the	the	DET
cjal-3373	367	5	government.95	government.95	NOUN
cjal-3373	367	6	these	these	DET
cjal-3373	367	7	scholars	scholar	NOUN
cjal-3373	367	8	further	far	ADV
cjal-3373	367	9	proposed	propose	VERB
cjal-3373	367	10	that	that	SCONJ
cjal-3373	367	11	the	the	DET
cjal-3373	367	12	victims	victim	NOUN
cjal-3373	367	13	of	of	ADP
cjal-3373	367	14	the	the	DET
cjal-3373	367	15	disaster	disaster	NOUN
cjal-3373	367	16	should	should	AUX
cjal-3373	367	17	be	be	AUX
cjal-3373	367	18	aided	aid	VERB
cjal-3373	367	19	through	through	ADP
cjal-3373	367	20	direct	direct	ADJ
cjal-3373	367	21	rescue	rescue	NOUN
cjal-3373	367	22	funds	fund	NOUN
cjal-3373	367	23	from	from	ADP
cjal-3373	367	24	the	the	DET
cjal-3373	367	25	government	government	NOUN
cjal-3373	367	26	rather	rather	ADV
cjal-3373	367	27	than	than	ADP
cjal-3373	367	28	being	be	AUX
cjal-3373	367	29	indirectly	indirectly	ADV
cjal-3373	367	30	rescued	rescue	VERB
cjal-3373	367	31	through	through	ADP
cjal-3373	367	32	the	the	DET
cjal-3373	367	33	tepco	tepco	PROPN
cjal-3373	367	34	bailout.96	bailout.96	PROPN
cjal-3373	367	35	3	3	NUM
cjal-3373	367	36	.	.	PUNCT
cjal-3373	367	37	nationalization	nationalization	NOUN
cjal-3373	367	38	of	of	ADP
cjal-3373	367	39	tepco	tepco	PROPN
cjal-3373	367	40	in	in	ADP
cjal-3373	367	41	july	july	PROPN
cjal-3373	367	42	2012	2012	NUM
cjal-3373	367	43	,	,	PUNCT
cjal-3373	367	44	tepco	tepco	PROPN
cjal-3373	367	45	was	be	AUX
cjal-3373	367	46	indirectly	indirectly	ADV
cjal-3373	367	47	nationalized	nationalize	VERB
cjal-3373	367	48	by	by	ADP
cjal-3373	367	49	the	the	DET
cjal-3373	367	50	government	government	NOUN
cjal-3373	367	51	via	via	ADP
cjal-3373	367	52	the	the	DET
cjal-3373	367	53	corporation	corporation	NOUN
cjal-3373	367	54	,	,	PUNCT
cjal-3373	367	55	which	which	PRON
cjal-3373	367	56	assumed	assume	VERB
cjal-3373	367	57	tepco	tepco	PROPN
cjal-3373	367	58	’s	’s	PART
cjal-3373	367	59	preferred	preferred	ADJ
cjal-3373	367	60	shares	share	NOUN
cjal-3373	367	61	for	for	ADP
cjal-3373	367	62	1	1	NUM
cjal-3373	367	63	trillion	trillion	NUM
cjal-3373	367	64	yen	yen	NOUN
cjal-3373	367	65	in	in	ADP
cjal-3373	367	66	total	total	NOUN
cjal-3373	367	67	.	.	PUNCT
cjal-3373	368	1	the	the	DET
cjal-3373	368	2	corporation	corporation	NOUN
cjal-3373	368	3	funded	fund	VERB
cjal-3373	368	4	the	the	DET
cjal-3373	368	5	money	money	NOUN
cjal-3373	368	6	by	by	ADP
cjal-3373	368	7	borrowing	borrow	VERB
cjal-3373	368	8	from	from	ADP
cjal-3373	368	9	financial	financial	ADJ
cjal-3373	368	10	institutions	institution	NOUN
cjal-3373	368	11	and	and	CCONJ
cjal-3373	368	12	issuing	issue	VERB
cjal-3373	368	13	bonds	bond	NOUN
cjal-3373	368	14	.	.	PUNCT
cjal-3373	369	1	97	97	NUM
cjal-3373	369	2	tepco	tepco	PROPN
cjal-3373	369	3	issued	issue	VERB
cjal-3373	369	4	two	two	NUM
cjal-3373	369	5	classes	class	NOUN
cjal-3373	369	6	of	of	ADP
cjal-3373	369	7	preferred	preferred	ADJ
cjal-3373	369	8	shares	share	NOUN
cjal-3373	369	9	.	.	PUNCT
cjal-3373	370	1	the	the	DET
cjal-3373	370	2	corporation	corporation	NOUN
cjal-3373	370	3	acquired	acquire	VERB
cjal-3373	370	4	50.1	50.1	NUM
cjal-3373	370	5	%	%	NOUN
cjal-3373	370	6	of	of	ADP
cjal-3373	370	7	tepco	tepco	PROPN
cjal-3373	370	8	’s	’s	PART
cjal-3373	370	9	voting	voting	NOUN
cjal-3373	370	10	rights	right	NOUN
cjal-3373	370	11	by	by	ADP
cjal-3373	370	12	assuming	assume	VERB
cjal-3373	370	13	1.64	1.64	NUM
cjal-3373	370	14	billion	billion	NUM
cjal-3373	370	15	of	of	ADP
cjal-3373	370	16	its	its	PRON
cjal-3373	370	17	class	class	NOUN
cjal-3373	370	18	-	-	PUNCT
cjal-3373	370	19	a	a	DET
cjal-3373	370	20	preferred	preferred	ADJ
cjal-3373	370	21	shares	share	NOUN
cjal-3373	370	22	,	,	PUNCT
cjal-3373	370	23	which	which	PRON
cjal-3373	370	24	were	be	AUX
cjal-3373	370	25	convertible	convertible	ADJ
cjal-3373	370	26	to	to	ADP
cjal-3373	370	27	common	common	ADJ
cjal-3373	370	28	shares	share	NOUN
cjal-3373	370	29	and	and	CCONJ
cjal-3373	370	30	included	include	VERB
cjal-3373	370	31	voting	voting	NOUN
cjal-3373	370	32	rights	right	NOUN
cjal-3373	370	33	,	,	PUNCT
cjal-3373	370	34	for	for	ADP
cjal-3373	370	35	the	the	DET
cjal-3373	370	36	price	price	NOUN
cjal-3373	370	37	of	of	ADP
cjal-3373	370	38	200	200	NUM
cjal-3373	370	39	yen	yen	NOUN
cjal-3373	370	40	per	per	ADP
cjal-3373	370	41	share	share	NOUN
cjal-3373	370	42	.	.	PUNCT
cjal-3373	371	1	moreover	moreover	ADV
cjal-3373	371	2	,	,	PUNCT
cjal-3373	371	3	the	the	DET
cjal-3373	371	4	corporation	corporation	NOUN
cjal-3373	371	5	can	can	AUX
cjal-3373	371	6	acquire	acquire	VERB
cjal-3373	371	7	up	up	ADP
cjal-3373	371	8	to	to	PART
cjal-3373	371	9	75	75	NUM
cjal-3373	371	10	%	%	NOUN
cjal-3373	371	11	of	of	ADP
cjal-3373	371	12	voting	voting	NOUN
cjal-3373	371	13	rights	right	NOUN
cjal-3373	371	14	by	by	ADP
cjal-3373	371	15	assuming	assume	VERB
cjal-3373	371	16	0.34	0.34	NUM
cjal-3373	371	17	billion	billion	NUM
cjal-3373	371	18	of	of	ADP
cjal-3373	371	19	the	the	DET
cjal-3373	371	20	class	class	NOUN
cjal-3373	371	21	-	-	PUNCT
cjal-3373	371	22	b	b	NOUN
cjal-3373	371	23	preferred	preferred	ADJ
cjal-3373	371	24	shares	share	NOUN
cjal-3373	371	25	for	for	ADP
cjal-3373	371	26	the	the	DET
cjal-3373	371	27	price	price	NOUN
cjal-3373	371	28	of	of	ADP
cjal-3373	371	29	2,000	2,000	NUM
cjal-3373	371	30	yen	yen	NOUN
cjal-3373	371	31	per	per	ADP
cjal-3373	371	32	share	share	NOUN
cjal-3373	371	33	,	,	PUNCT
cjal-3373	371	34	which	which	PRON
cjal-3373	371	35	do	do	AUX
cjal-3373	371	36	not	not	PART
cjal-3373	371	37	include	include	VERB
cjal-3373	371	38	voting	voting	NOUN
cjal-3373	371	39	rights	right	NOUN
cjal-3373	371	40	but	but	CCONJ
cjal-3373	371	41	are	be	AUX
cjal-3373	371	42	convertible	convertible	ADJ
cjal-3373	371	43	to	to	ADP
cjal-3373	371	44	the	the	DET
cjal-3373	371	45	class	class	NOUN
cjal-3373	371	46	-	-	PUNCT
cjal-3373	371	47	a	a	DET
cjal-3373	371	48	preferred	preferred	ADJ
cjal-3373	371	49	shares	share	NOUN
cjal-3373	371	50	.	.	PUNCT
cjal-3373	372	1	98	98	NUM
cjal-3373	372	2	importantly	importantly	ADV
cjal-3373	372	3	,	,	PUNCT
cjal-3373	372	4	tepco	tepco	PROPN
cjal-3373	372	5	’s	’s	PART
cjal-3373	372	6	existing	exist	VERB
cjal-3373	372	7	shareholders	shareholder	NOUN
cjal-3373	372	8	again	again	ADV
cjal-3373	372	9	remained	remain	VERB
cjal-3373	372	10	in	in	ADP
cjal-3373	372	11	the	the	DET
cjal-3373	372	12	nationalization	nationalization	NOUN
cjal-3373	372	13	process	process	NOUN
cjal-3373	372	14	although	although	SCONJ
cjal-3373	372	15	tepco	tepco	PROPN
cjal-3373	372	16	was	be	AUX
cjal-3373	372	17	assumed	assume	VERB
cjal-3373	372	18	to	to	PART
cjal-3373	372	19	be	be	AUX
cjal-3373	372	20	insolvent	insolvent	ADJ
cjal-3373	372	21	if	if	SCONJ
cjal-3373	372	22	we	we	PRON
cjal-3373	372	23	take	take	VERB
cjal-3373	372	24	the	the	DET
cjal-3373	372	25	large	large	ADJ
cjal-3373	372	26	amount	amount	NOUN
cjal-3373	372	27	of	of	ADP
cjal-3373	372	28	compensation	compensation	NOUN
cjal-3373	372	29	liability	liability	NOUN
cjal-3373	372	30	into	into	ADP
cjal-3373	372	31	consideration	consideration	NOUN
cjal-3373	372	32	.	.	PUNCT
cjal-3373	373	1	these	these	DET
cjal-3373	373	2	existing	exist	VERB
cjal-3373	373	3	shareholders	shareholder	NOUN
cjal-3373	373	4	include	include	VERB
cjal-3373	373	5	large	large	ADJ
cjal-3373	373	6	merchant	merchant	NOUN
cjal-3373	373	7	banks	bank	NOUN
cjal-3373	373	8	,	,	PUNCT
cjal-3373	373	9	insurance	insurance	NOUN
cjal-3373	373	10	companies	company	NOUN
cjal-3373	373	11	,	,	PUNCT
cjal-3373	373	12	trust	trust	NOUN
cjal-3373	373	13	funds	fund	NOUN
cjal-3373	373	14	,	,	PUNCT
cjal-3373	373	15	and	and	CCONJ
cjal-3373	373	16	individual	individual	ADJ
cjal-3373	373	17	investors.99	investors.99	PROPN
cjal-3373	373	18	tepco	tepco	PROPN
cjal-3373	373	19	stocks	stock	NOUN
cjal-3373	373	20	seem	seem	VERB
cjal-3373	373	21	to	to	PART
cjal-3373	373	22	have	have	AUX
cjal-3373	373	23	been	be	AUX
cjal-3373	373	24	thought	think	VERB
cjal-3373	373	25	of	of	ADP
cjal-3373	373	26	as	as	ADV
cjal-3373	373	27	stable	stable	ADJ
cjal-3373	373	28	and	and	CCONJ
cjal-3373	373	29	suitable	suitable	ADJ
cjal-3373	373	30	for	for	ADP
cjal-3373	373	31	investment	investment	NOUN
cjal-3373	373	32	portfolio	portfolio	NOUN
cjal-3373	373	33	diversification	diversification	NOUN
cjal-3373	373	34	for	for	ADP
cjal-3373	373	35	both	both	CCONJ
cjal-3373	373	36	institutional	institutional	ADJ
cjal-3373	373	37	and	and	CCONJ
cjal-3373	373	38	individual	individual	ADJ
cjal-3373	373	39	investors	investor	NOUN
cjal-3373	373	40	until	until	ADP
cjal-3373	373	41	the	the	DET
cjal-3373	373	42	disaster.100	disaster.100	PROPN
cjal-3373	373	43	95	95	NUM
cjal-3373	373	44	tanaka	tanaka	PROPN
cjal-3373	373	45	,	,	PUNCT
cjal-3373	373	46	supra	supra	PROPN
cjal-3373	373	47	note	note	PROPN
cjal-3373	373	48	79	79	NUM
cjal-3373	373	49	,	,	PUNCT
cjal-3373	373	50	at	at	ADP
cjal-3373	373	51	160–61	160–61	NUM
cjal-3373	373	52	;	;	PUNCT
cjal-3373	373	53	morita	morita	PROPN
cjal-3373	373	54	,	,	PUNCT
cjal-3373	373	55	supra	supra	PROPN
cjal-3373	373	56	note	note	PROPN
cjal-3373	373	57	51	51	NUM
cjal-3373	373	58	,	,	PUNCT
cjal-3373	373	59	at	at	ADP
cjal-3373	373	60	34–35	34–35	NUM
cjal-3373	373	61	,	,	PUNCT
cjal-3373	373	62	40	40	NUM
cjal-3373	373	63	.	.	PUNCT
cjal-3373	374	1	96	96	NUM
cjal-3373	374	2	tanaka	tanaka	PROPN
cjal-3373	374	3	,	,	PUNCT
cjal-3373	374	4	supra	supra	PROPN
cjal-3373	374	5	note	note	PROPN
cjal-3373	374	6	79	79	NUM
cjal-3373	374	7	,	,	PUNCT
cjal-3373	374	8	at	at	ADP
cjal-3373	374	9	160	160	NUM
cjal-3373	374	10	;	;	PUNCT
cjal-3373	374	11	morita	morita	PROPN
cjal-3373	374	12	,	,	PUNCT
cjal-3373	374	13	supra	supra	PROPN
cjal-3373	374	14	note	note	PROPN
cjal-3373	374	15	51	51	NUM
cjal-3373	374	16	,	,	PUNCT
cjal-3373	374	17	at	at	ADP
cjal-3373	374	18	34	34	NUM
cjal-3373	374	19	.	.	NOUN
cjal-3373	374	20	97	97	NUM
cjal-3373	375	1	the	the	DET
cjal-3373	375	2	board	board	NOUN
cjal-3373	375	3	of	of	ADP
cjal-3373	375	4	audit	audit	NOUN
cjal-3373	375	5	of	of	ADP
cjal-3373	375	6	japan	japan	PROPN
cjal-3373	375	7	,	,	PUNCT
cjal-3373	375	8	supra	supra	PROPN
cjal-3373	375	9	note	note	PROPN
cjal-3373	375	10	60	60	NUM
cjal-3373	375	11	,	,	PUNCT
cjal-3373	375	12	at	at	ADP
cjal-3373	375	13	5	5	NUM
cjal-3373	375	14	.	.	NOUN
cjal-3373	375	15	98	98	NUM
cjal-3373	375	16	see	see	VERB
cjal-3373	375	17	tokyo	tokyo	PROPN
cjal-3373	375	18	denryoku	denryoku	PROPN
cjal-3373	375	19	kabushiki	kabushiki	PROPN
cjal-3373	375	20	gaisha	gaisha	PROPN
cjal-3373	376	1	[	[	X
cjal-3373	376	2	tokyo	tokyo	PROPN
cjal-3373	376	3	electric	electric	PROPN
cjal-3373	376	4	power	power	PROPN
cjal-3373	376	5	company	company	NOUN
cjal-3373	376	6	holdings	holding	NOUN
cjal-3373	376	7	,	,	PUNCT
cjal-3373	376	8	inc	inc	PROPN
cjal-3373	376	9	]	]	PUNCT
cjal-3373	376	10	,	,	PUNCT
cjal-3373	376	11	yūka	yūka	PROPN
cjal-3373	376	12	shōken	shōken	VERB
cjal-3373	376	13	houkokusho	houkokusho	PROPN
cjal-3373	376	14	(	(	PUNCT
cjal-3373	376	15	fy	fy	PROPN
cjal-3373	376	16	2012	2012	NUM
cjal-3373	376	17	)	)	PUNCT
cjal-3373	377	1	[	[	X
cjal-3373	377	2	financial	financial	ADJ
cjal-3373	377	3	statements	statement	NOUN
cjal-3373	377	4	in	in	ADP
cjal-3373	377	5	fiscal	fiscal	ADJ
cjal-3373	377	6	year	year	NOUN
cjal-3373	377	7	2012	2012	NUM
cjal-3373	377	8	]	]	PUNCT
cjal-3373	377	9	,	,	PUNCT
cjal-3373	377	10	34–45	34–45	NUM
cjal-3373	377	11	(	(	PUNCT
cjal-3373	377	12	2013	2013	NUM
cjal-3373	377	13	)	)	PUNCT
cjal-3373	377	14	(	(	PUNCT
cjal-3373	377	15	describing	describe	VERB
cjal-3373	377	16	the	the	DET
cjal-3373	377	17	precise	precise	ADJ
cjal-3373	377	18	contents	content	NOUN
cjal-3373	377	19	of	of	ADP
cjal-3373	377	20	the	the	DET
cjal-3373	377	21	two	two	NUM
cjal-3373	377	22	types	type	NOUN
cjal-3373	377	23	of	of	ADP
cjal-3373	377	24	preferred	preferred	ADJ
cjal-3373	377	25	shares	share	NOUN
cjal-3373	377	26	in	in	ADP
cjal-3373	377	27	detail	detail	NOUN
cjal-3373	377	28	)	)	PUNCT
cjal-3373	377	29	.	.	PUNCT
cjal-3373	378	1	99	99	NUM
cjal-3373	378	2	see	see	VERB
cjal-3373	378	3	infra	infra	NOUN
cjal-3373	378	4	appendix	appendix	NOUN
cjal-3373	378	5	,	,	PUNCT
cjal-3373	378	6	table1	table1	PROPN
cjal-3373	378	7	-	-	PUNCT
cjal-3373	378	8	4	4	NUM
cjal-3373	378	9	.	.	NOUN
cjal-3373	378	10	100	100	NUM
cjal-3373	378	11	morita	morita	PROPN
cjal-3373	378	12	,	,	PUNCT
cjal-3373	378	13	supra	supra	PROPN
cjal-3373	378	14	note	note	PROPN
cjal-3373	378	15	51	51	NUM
cjal-3373	378	16	,	,	PUNCT
cjal-3373	378	17	at	at	ADP
cjal-3373	378	18	36	36	NUM
cjal-3373	378	19	.	.	PUNCT
cjal-3373	378	20	2019	2019	NUM
cjal-3373	378	21	]	]	PUNCT
cjal-3373	378	22	tax	tax	NOUN
cjal-3373	378	23	losses	loss	NOUN
cjal-3373	378	24	and	and	CCONJ
cjal-3373	378	25	excessive	excessive	ADJ
cjal-3373	378	26	risk	risk	NOUN
cjal-3373	378	27	taking	take	VERB
cjal-3373	378	28	161	161	NUM
cjal-3373	378	29	4	4	NUM
cjal-3373	378	30	.	.	PUNCT
cjal-3373	379	1	changes	change	NOUN
cjal-3373	379	2	in	in	ADP
cjal-3373	379	3	tepco	tepco	PROPN
cjal-3373	379	4	’s	’s	PART
cjal-3373	379	5	profits	profit	NOUN
cjal-3373	379	6	and	and	CCONJ
cjal-3373	379	7	losses	loss	NOUN
cjal-3373	379	8	under	under	ADP
cjal-3373	379	9	the	the	DET
cjal-3373	379	10	ndcfca	ndcfca	ADJ
cjal-3373	379	11	scheme	scheme	NOUN
cjal-3373	379	12	graph	graph	NOUN
cjal-3373	379	13	1	1	NUM
cjal-3373	379	14	shows	show	VERB
cjal-3373	379	15	the	the	DET
cjal-3373	379	16	change	change	NOUN
cjal-3373	379	17	in	in	ADP
cjal-3373	379	18	tepco	tepco	PROPN
cjal-3373	379	19	’s	’s	PART
cjal-3373	379	20	relevant	relevant	ADJ
cjal-3373	379	21	profits	profit	NOUN
cjal-3373	379	22	and	and	CCONJ
cjal-3373	379	23	losses	loss	NOUN
cjal-3373	379	24	under	under	ADP
cjal-3373	379	25	the	the	DET
cjal-3373	379	26	ndcfca	ndcfca	ADJ
cjal-3373	379	27	scheme	scheme	NOUN
cjal-3373	379	28	during	during	ADP
cjal-3373	379	29	business	business	NOUN
cjal-3373	379	30	years	year	NOUN
cjal-3373	379	31	2011–17	2011–17	NUM
cjal-3373	379	32	based	base	VERB
cjal-3373	379	33	on	on	ADP
cjal-3373	379	34	its	its	PRON
cjal-3373	379	35	annual	annual	ADJ
cjal-3373	379	36	financial	financial	NOUN
cjal-3373	379	37	statements.101	statements.101	PROPN
cjal-3373	379	38	the	the	DET
cjal-3373	379	39	graph	graph	NOUN
cjal-3373	379	40	indicates	indicate	VERB
cjal-3373	379	41	the	the	DET
cjal-3373	379	42	relevant	relevant	ADJ
cjal-3373	379	43	profits	profit	NOUN
cjal-3373	379	44	and	and	CCONJ
cjal-3373	379	45	losses	loss	NOUN
cjal-3373	379	46	under	under	ADP
cjal-3373	379	47	the	the	DET
cjal-3373	379	48	scheme	scheme	NOUN
cjal-3373	379	49	,	,	PUNCT
cjal-3373	379	50	including	include	VERB
cjal-3373	379	51	nuclear	nuclear	ADJ
cjal-3373	379	52	damage	damage	NOUN
cjal-3373	379	53	compensation	compensation	NOUN
cjal-3373	379	54	expenses	expense	NOUN
cjal-3373	379	55	,	,	PUNCT
cjal-3373	379	56	receipts	receipt	NOUN
cjal-3373	379	57	of	of	ADP
cjal-3373	379	58	financial	financial	ADJ
cjal-3373	379	59	assistance	assistance	NOUN
cjal-3373	379	60	from	from	ADP
cjal-3373	379	61	the	the	DET
cjal-3373	379	62	corporation	corporation	NOUN
cjal-3373	379	63	,	,	PUNCT
cjal-3373	379	64	and	and	CCONJ
cjal-3373	379	65	the	the	DET
cjal-3373	379	66	combined	combine	VERB
cjal-3373	379	67	amount	amount	NOUN
cjal-3373	379	68	of	of	ADP
cjal-3373	379	69	both	both	DET
cjal-3373	379	70	types	type	NOUN
cjal-3373	379	71	of	of	ADP
cjal-3373	379	72	contribution	contribution	NOUN
cjal-3373	379	73	payments	payment	NOUN
cjal-3373	379	74	to	to	ADP
cjal-3373	379	75	the	the	DET
cjal-3373	379	76	corporation	corporation	NOUN
cjal-3373	379	77	.	.	PUNCT
cjal-3373	380	1	on	on	ADP
cjal-3373	380	2	tepco	tepco	PROPN
cjal-3373	380	3	’s	’s	PART
cjal-3373	380	4	financial	financial	ADJ
cjal-3373	380	5	statements	statement	NOUN
cjal-3373	380	6	,	,	PUNCT
cjal-3373	380	7	nuclear	nuclear	ADJ
cjal-3373	380	8	damage	damage	NOUN
cjal-3373	380	9	compensation	compensation	NOUN
cjal-3373	380	10	expenses	expense	NOUN
cjal-3373	380	11	are	be	AUX
cjal-3373	380	12	classified	classify	VERB
cjal-3373	380	13	as	as	ADP
cjal-3373	380	14	extraordinary	extraordinary	ADJ
cjal-3373	380	15	losses	loss	NOUN
cjal-3373	380	16	,	,	PUNCT
cjal-3373	380	17	and	and	CCONJ
cjal-3373	380	18	financial	financial	ADJ
cjal-3373	380	19	assistance	assistance	NOUN
cjal-3373	380	20	from	from	ADP
cjal-3373	380	21	the	the	DET
cjal-3373	380	22	corporation	corporation	NOUN
cjal-3373	380	23	is	be	AUX
cjal-3373	380	24	classified	classify	VERB
cjal-3373	380	25	as	as	ADP
cjal-3373	380	26	extraordinary	extraordinary	ADJ
cjal-3373	380	27	income	income	NOUN
cjal-3373	380	28	.	.	PUNCT
cjal-3373	381	1	102	102	NUM
cjal-3373	381	2	the	the	DET
cjal-3373	381	3	contributions	contribution	NOUN
cjal-3373	381	4	,	,	PUNCT
cjal-3373	381	5	however	however	ADV
cjal-3373	381	6	,	,	PUNCT
cjal-3373	381	7	are	be	AUX
cjal-3373	381	8	classified	classify	VERB
cjal-3373	381	9	as	as	ADP
cjal-3373	381	10	expenses	expense	NOUN
cjal-3373	381	11	for	for	ADP
cjal-3373	381	12	nuclear	nuclear	ADJ
cjal-3373	381	13	power	power	NOUN
cjal-3373	381	14	generation	generation	NOUN
cjal-3373	381	15	and	and	CCONJ
cjal-3373	381	16	are	be	AUX
cjal-3373	381	17	therefore	therefore	ADV
cjal-3373	381	18	recorded	record	VERB
cjal-3373	381	19	as	as	SCONJ
cjal-3373	381	20	operating	operate	VERB
cjal-3373	381	21	expenses	expense	NOUN
cjal-3373	381	22	on	on	ADP
cjal-3373	381	23	the	the	DET
cjal-3373	381	24	financial	financial	ADJ
cjal-3373	381	25	statements.103	statements.103	PROPN
cjal-3373	381	26	101	101	NUM
cjal-3373	381	27	tepco	tepco	PROPN
cjal-3373	381	28	’s	’s	PART
cjal-3373	381	29	financial	financial	ADJ
cjal-3373	381	30	statements	statement	NOUN
cjal-3373	381	31	are	be	AUX
cjal-3373	381	32	available	available	ADJ
cjal-3373	381	33	at	at	ADP
cjal-3373	381	34	http://www.tepco.co.jp/ir/tool/yuho/bk-j.html	http://www.tepco.co.jp/ir/tool/yuho/bk-j.html	X
cjal-3373	381	35	.	.	PUNCT
cjal-3373	382	1	102	102	NUM
cjal-3373	382	2	see	see	NOUN
cjal-3373	382	3	,	,	PUNCT
cjal-3373	382	4	e.g.	e.g.	ADV
cjal-3373	382	5	,	,	PUNCT
cjal-3373	382	6	tokyo	tokyo	PROPN
cjal-3373	382	7	denryoku	denryoku	NOUN
cjal-3373	382	8	kabushiki	kabushiki	PROPN
cjal-3373	382	9	gaisha	gaisha	PROPN
cjal-3373	383	1	[	[	X
cjal-3373	383	2	tokyo	tokyo	PROPN
cjal-3373	383	3	electric	electric	PROPN
cjal-3373	383	4	power	power	PROPN
cjal-3373	383	5	company	company	NOUN
cjal-3373	383	6	holdings	holding	NOUN
cjal-3373	383	7	,	,	PUNCT
cjal-3373	383	8	inc	inc	PROPN
cjal-3373	383	9	]	]	PUNCT
cjal-3373	383	10	,	,	PUNCT
cjal-3373	383	11	yūka	yūka	PROPN
cjal-3373	383	12	shōken	shōken	VERB
cjal-3373	383	13	houkokusho	houkokusho	PROPN
cjal-3373	383	14	(	(	PUNCT
cjal-3373	383	15	fy	fy	PROPN
cjal-3373	383	16	2017	2017	NUM
cjal-3373	383	17	)	)	PUNCT
cjal-3373	384	1	[	[	X
cjal-3373	384	2	financial	financial	ADJ
cjal-3373	384	3	statements	statement	NOUN
cjal-3373	384	4	in	in	ADP
cjal-3373	384	5	fiscal	fiscal	ADJ
cjal-3373	384	6	year	year	NOUN
cjal-3373	384	7	2017	2017	NUM
cjal-3373	384	8	]	]	PUNCT
cjal-3373	384	9	,	,	PUNCT
cjal-3373	384	10	119	119	NUM
cjal-3373	384	11	(	(	PUNCT
cjal-3373	384	12	2018	2018	NUM
cjal-3373	384	13	)	)	PUNCT
cjal-3373	384	14	.	.	PUNCT
cjal-3373	385	1	103	103	NUM
cjal-3373	385	2	see	see	VERB
cjal-3373	385	3	i	i	PROPN
cjal-3373	385	4	d.	d.	PROPN
cjal-3373	385	5	at	at	ADP
cjal-3373	385	6	121	121	NUM
cjal-3373	385	7	.	.	PUNCT
cjal-3373	386	1	-3000000	-3000000	PROPN
cjal-3373	386	2	-2000000	-2000000	INTJ
cjal-3373	387	1	-1000000	-1000000	INTJ
cjal-3373	387	2	0	0	NUM
cjal-3373	388	1	1000000	1000000	NUM
cjal-3373	388	2	2000000	2000000	NUM
cjal-3373	388	3	3000000	3000000	NUM
cjal-3373	388	4	1	1	NUM
cjal-3373	388	5	2	2	NUM
cjal-3373	388	6	3	3	NUM
cjal-3373	388	7	4	4	NUM
cjal-3373	388	8	5	5	NUM
cjal-3373	388	9	6	6	NUM
cjal-3373	388	10	7	7	NUM
cjal-3373	388	11	m	m	NOUN
cjal-3373	388	12	ill	ill	NOUN
cjal-3373	388	13	io	io	ADP
cjal-3373	388	14	n	n	PRON
cjal-3373	388	15	ye	ye	NOUN
cjal-3373	388	16	n	n	PROPN
cjal-3373	388	17	business	business	NOUN
cjal-3373	388	18	years	year	NOUN
cjal-3373	388	19	2011	2011	NUM
cjal-3373	388	20	-	-	SYM
cjal-3373	388	21	17	17	NUM
cjal-3373	388	22	(	(	PUNCT
cjal-3373	388	23	data	datum	NOUN
cjal-3373	388	24	sources	source	NOUN
cjal-3373	388	25	:	:	PUNCT
cjal-3373	388	26	tepco	tepco	PROPN
cjal-3373	388	27	's	's	PART
cjal-3373	388	28	financial	financial	ADJ
cjal-3373	388	29	statements	statement	NOUN
cjal-3373	388	30	in	in	ADP
cjal-3373	388	31	2011	2011	NUM
cjal-3373	388	32	-	-	SYM
cjal-3373	388	33	17	17	NUM
cjal-3373	388	34	)	)	PUNCT
cjal-3373	388	35	graph	graph	NOUN
cjal-3373	388	36	1	1	NUM
cjal-3373	388	37	:	:	PUNCT
cjal-3373	388	38	changes	change	NOUN
cjal-3373	388	39	in	in	ADP
cjal-3373	388	40	tepco	tepco	PROPN
cjal-3373	388	41	's	's	PART
cjal-3373	388	42	profits	profit	NOUN
cjal-3373	388	43	and	and	CCONJ
cjal-3373	388	44	losses	loss	NOUN
cjal-3373	388	45	related	relate	VERB
cjal-3373	388	46	to	to	ADP
cjal-3373	388	47	nuclear	nuclear	ADJ
cjal-3373	388	48	damage	damage	NOUN
cjal-3373	388	49	compensation	compensation	NOUN
cjal-3373	388	50	general	general	ADJ
cjal-3373	388	51	and	and	CCONJ
cjal-3373	388	52	special	special	ADJ
cjal-3373	388	53	contributionpayments	contributionpayment	NOUN
cjal-3373	388	54	financial	financial	ADJ
cjal-3373	388	55	assistance	assistance	NOUN
cjal-3373	388	56	receipts	receipt	VERB
cjal-3373	388	57	nuclear	nuclear	ADJ
cjal-3373	388	58	damage	damage	NOUN
cjal-3373	388	59	compensation	compensation	NOUN
cjal-3373	388	60	expenses	expense	VERB
cjal-3373	388	61	net	net	ADJ
cjal-3373	388	62	income	income	NOUN
cjal-3373	388	63	162	162	NUM
cjal-3373	388	64	columbia	columbia	PROPN
cjal-3373	388	65	journal	journal	PROPN
cjal-3373	388	66	of	of	ADP
cjal-3373	388	67	asian	asian	ADJ
cjal-3373	388	68	law	law	NOUN
cjal-3373	389	1	[	[	X
cjal-3373	389	2	vol	vol	NOUN
cjal-3373	389	3	.	.	PUNCT
cjal-3373	389	4	32:139	32:139	NUM
cjal-3373	390	1	the	the	DET
cjal-3373	390	2	characteristics	characteristic	NOUN
cjal-3373	390	3	of	of	ADP
cjal-3373	390	4	the	the	DET
cjal-3373	390	5	profits	profit	NOUN
cjal-3373	390	6	and	and	CCONJ
cjal-3373	390	7	losses	loss	NOUN
cjal-3373	390	8	can	can	AUX
cjal-3373	390	9	be	be	AUX
cjal-3373	390	10	summarized	summarize	VERB
cjal-3373	390	11	as	as	SCONJ
cjal-3373	390	12	follows	follow	VERB
cjal-3373	390	13	.	.	PUNCT
cjal-3373	391	1	first	first	ADV
cjal-3373	391	2	,	,	PUNCT
cjal-3373	391	3	the	the	DET
cjal-3373	391	4	nuclear	nuclear	ADJ
cjal-3373	391	5	damage	damage	NOUN
cjal-3373	391	6	compensation	compensation	NOUN
cjal-3373	391	7	expenses	expense	NOUN
cjal-3373	391	8	in	in	ADP
cjal-3373	391	9	each	each	DET
cjal-3373	391	10	business	business	NOUN
cjal-3373	391	11	year	year	NOUN
cjal-3373	391	12	are	be	AUX
cjal-3373	391	13	approximately	approximately	ADV
cjal-3373	391	14	equal	equal	ADJ
cjal-3373	391	15	to	to	ADP
cjal-3373	391	16	the	the	DET
cjal-3373	391	17	amount	amount	NOUN
cjal-3373	391	18	received	receive	VERB
cjal-3373	391	19	as	as	ADP
cjal-3373	391	20	financial	financial	ADJ
cjal-3373	391	21	assistance	assistance	NOUN
cjal-3373	391	22	.	.	PUNCT
cjal-3373	392	1	thus	thus	ADV
cjal-3373	392	2	,	,	PUNCT
cjal-3373	392	3	the	the	DET
cjal-3373	392	4	amount	amount	NOUN
cjal-3373	392	5	of	of	ADP
cjal-3373	392	6	net	net	ADJ
cjal-3373	392	7	losses	loss	NOUN
cjal-3373	392	8	is	be	AUX
cjal-3373	392	9	not	not	PART
cjal-3373	392	10	so	so	ADV
cjal-3373	392	11	large	large	ADJ
cjal-3373	392	12	despite	despite	SCONJ
cjal-3373	392	13	the	the	DET
cjal-3373	392	14	magnitude	magnitude	NOUN
cjal-3373	392	15	of	of	ADP
cjal-3373	392	16	the	the	DET
cjal-3373	392	17	nuclear	nuclear	ADJ
cjal-3373	392	18	damage	damage	NOUN
cjal-3373	392	19	compensation	compensation	NOUN
cjal-3373	392	20	expenses	expense	NOUN
cjal-3373	392	21	,	,	PUNCT
cjal-3373	392	22	which	which	PRON
cjal-3373	392	23	ranges	range	VERB
cjal-3373	392	24	from	from	ADP
cjal-3373	392	25	hundreds	hundred	NOUN
cjal-3373	392	26	of	of	ADP
cjal-3373	392	27	billions	billion	NOUN
cjal-3373	392	28	of	of	ADP
cjal-3373	392	29	yen	yen	NOUN
cjal-3373	392	30	to	to	ADP
cjal-3373	392	31	more	more	ADJ
cjal-3373	392	32	than	than	ADP
cjal-3373	392	33	2	2	NUM
cjal-3373	392	34	trillion	trillion	NUM
cjal-3373	392	35	yen	yen	NOUN
cjal-3373	392	36	each	each	DET
cjal-3373	392	37	year	year	NOUN
cjal-3373	392	38	.	.	PUNCT
cjal-3373	393	1	second	second	ADJ
cjal-3373	393	2	,	,	PUNCT
cjal-3373	393	3	we	we	PRON
cjal-3373	393	4	can	can	AUX
cjal-3373	393	5	predict	predict	VERB
cjal-3373	393	6	that	that	SCONJ
cjal-3373	393	7	tepco	tepco	PROPN
cjal-3373	393	8	will	will	AUX
cjal-3373	393	9	require	require	VERB
cjal-3373	393	10	decades	decade	NOUN
cjal-3373	393	11	to	to	PART
cjal-3373	393	12	finish	finish	VERB
cjal-3373	393	13	“	"	PUNCT
cjal-3373	393	14	repayment	repayment	NOUN
cjal-3373	393	15	”	"	PUNCT
cjal-3373	393	16	if	if	SCONJ
cjal-3373	393	17	we	we	PRON
cjal-3373	393	18	deem	deem	VERB
cjal-3373	393	19	the	the	DET
cjal-3373	393	20	payments	payment	NOUN
cjal-3373	393	21	of	of	ADP
cjal-3373	393	22	contributions	contribution	NOUN
cjal-3373	393	23	as	as	ADP
cjal-3373	393	24	repayments	repayment	NOUN
cjal-3373	393	25	to	to	PART
cjal-3373	393	26	loan	loan	VERB
cjal-3373	393	27	proceeds.104	proceeds.104	PROPN
cjal-3373	393	28	b.	b.	PROPN
cjal-3373	393	29	tax	tax	NOUN
cjal-3373	393	30	treatment	treatment	NOUN
cjal-3373	393	31	under	under	ADP
cjal-3373	393	32	the	the	DET
cjal-3373	393	33	scheme	scheme	NOUN
cjal-3373	393	34	in	in	ADP
cjal-3373	393	35	this	this	DET
cjal-3373	393	36	section	section	NOUN
cjal-3373	393	37	,	,	PUNCT
cjal-3373	393	38	we	we	PRON
cjal-3373	393	39	will	will	AUX
cjal-3373	393	40	discuss	discuss	VERB
cjal-3373	393	41	the	the	DET
cjal-3373	393	42	problem	problem	NOUN
cjal-3373	393	43	of	of	ADP
cjal-3373	393	44	tepco	tepco	PROPN
cjal-3373	393	45	’s	’s	PART
cjal-3373	393	46	tax	tax	NOUN
cjal-3373	393	47	treatment	treatment	NOUN
cjal-3373	393	48	under	under	ADP
cjal-3373	393	49	the	the	DET
cjal-3373	393	50	bailout	bailout	NOUN
cjal-3373	393	51	scheme	scheme	NOUN
cjal-3373	393	52	.	.	PUNCT
cjal-3373	394	1	first	first	ADV
cjal-3373	394	2	,	,	PUNCT
cjal-3373	394	3	we	we	PRON
cjal-3373	394	4	will	will	AUX
cjal-3373	394	5	analyze	analyze	VERB
cjal-3373	394	6	the	the	DET
cjal-3373	394	7	changes	change	NOUN
cjal-3373	394	8	in	in	ADP
cjal-3373	394	9	tepco	tepco	PROPN
cjal-3373	394	10	’s	’s	PART
cjal-3373	394	11	before	before	ADP
cjal-3373	394	12	-	-	PUNCT
cjal-3373	394	13	tax	tax	NOUN
cjal-3373	394	14	net	net	ADJ
cjal-3373	394	15	profits	profit	NOUN
cjal-3373	394	16	and	and	CCONJ
cjal-3373	394	17	losses	loss	NOUN
cjal-3373	394	18	based	base	VERB
cjal-3373	394	19	on	on	ADP
cjal-3373	394	20	its	its	PRON
cjal-3373	394	21	financial	financial	ADJ
cjal-3373	394	22	statements	statement	NOUN
cjal-3373	394	23	.	.	PUNCT
cjal-3373	395	1	next	next	ADV
cjal-3373	395	2	,	,	PUNCT
cjal-3373	395	3	we	we	PRON
cjal-3373	395	4	will	will	AUX
cjal-3373	395	5	discuss	discuss	VERB
cjal-3373	395	6	a	a	DET
cjal-3373	395	7	specific	specific	ADJ
cjal-3373	395	8	tax	tax	NOUN
cjal-3373	395	9	law	law	NOUN
cjal-3373	395	10	issue	issue	NOUN
cjal-3373	395	11	.	.	PUNCT
cjal-3373	396	1	then	then	ADV
cjal-3373	396	2	,	,	PUNCT
cjal-3373	396	3	we	we	PRON
cjal-3373	396	4	will	will	AUX
cjal-3373	396	5	analyze	analyze	VERB
cjal-3373	396	6	the	the	DET
cjal-3373	396	7	conditions	condition	NOUN
cjal-3373	396	8	under	under	ADP
cjal-3373	396	9	which	which	PRON
cjal-3373	396	10	undesirable	undesirable	ADJ
cjal-3373	396	11	tax	tax	NOUN
cjal-3373	396	12	benefits	benefit	NOUN
cjal-3373	396	13	accrue	accrue	VERB
cjal-3373	396	14	to	to	ADP
cjal-3373	396	15	tepco	tepco	PROPN
cjal-3373	396	16	’s	’s	PART
cjal-3373	396	17	shareholders	shareholder	NOUN
cjal-3373	396	18	.	.	PUNCT
cjal-3373	397	1	1	1	X
cjal-3373	397	2	.	.	X
cjal-3373	397	3	changes	change	NOUN
cjal-3373	397	4	in	in	ADP
cjal-3373	397	5	tepco	tepco	PROPN
cjal-3373	397	6	’s	’s	PART
cjal-3373	397	7	before	before	ADP
cjal-3373	397	8	-	-	PUNCT
cjal-3373	397	9	tax	tax	NOUN
cjal-3373	397	10	profits	profit	NOUN
cjal-3373	397	11	and	and	CCONJ
cjal-3373	397	12	losses	loss	NOUN
cjal-3373	397	13	and	and	CCONJ
cjal-3373	397	14	its	its	PRON
cjal-3373	397	15	tax	tax	NOUN
cjal-3373	397	16	due	due	ADJ
cjal-3373	397	17	graph	graph	NOUN
cjal-3373	397	18	2	2	NUM
cjal-3373	397	19	indicates	indicate	VERB
cjal-3373	397	20	the	the	DET
cjal-3373	397	21	changes	change	NOUN
cjal-3373	397	22	in	in	ADP
cjal-3373	397	23	tepco	tepco	PROPN
cjal-3373	397	24	’s	’s	PART
cjal-3373	397	25	before	before	ADP
cjal-3373	397	26	-	-	PUNCT
cjal-3373	397	27	tax	tax	NOUN
cjal-3373	397	28	profits	profit	NOUN
cjal-3373	397	29	and	and	CCONJ
cjal-3373	397	30	losses	loss	NOUN
cjal-3373	397	31	and	and	CCONJ
cjal-3373	397	32	its	its	PRON
cjal-3373	397	33	total	total	ADJ
cjal-3373	397	34	tax	tax	NOUN
cjal-3373	397	35	due	due	ADJ
cjal-3373	397	36	in	in	ADP
cjal-3373	397	37	business	business	NOUN
cjal-3373	397	38	years	year	NOUN
cjal-3373	397	39	2001–17	2001–17	NUM
cjal-3373	397	40	.	.	PUNCT
cjal-3373	398	1	we	we	PRON
cjal-3373	398	2	summarize	summarize	VERB
cjal-3373	398	3	some	some	DET
cjal-3373	398	4	trends	trend	NOUN
cjal-3373	398	5	and	and	CCONJ
cjal-3373	398	6	patterns	pattern	NOUN
cjal-3373	398	7	reflected	reflect	VERB
cjal-3373	398	8	in	in	ADP
cjal-3373	398	9	this	this	DET
cjal-3373	398	10	graph	graph	NOUN
cjal-3373	398	11	and	and	CCONJ
cjal-3373	398	12	relevant	relevant	ADJ
cjal-3373	398	13	descriptions	description	NOUN
cjal-3373	398	14	in	in	ADP
cjal-3373	398	15	tepco	tepco	PROPN
cjal-3373	398	16	’s	’s	PART
cjal-3373	398	17	financial	financial	ADJ
cjal-3373	398	18	statements	statement	NOUN
cjal-3373	398	19	,	,	PUNCT
cjal-3373	398	20	as	as	SCONJ
cjal-3373	398	21	follows	follow	VERB
cjal-3373	398	22	.	.	PUNCT
cjal-3373	399	1	104	104	NUM
cjal-3373	399	2	see	see	VERB
cjal-3373	399	3	supra	supra	PROPN
cjal-3373	399	4	note	note	NOUN
cjal-3373	399	5	91	91	NUM
cjal-3373	399	6	and	and	CCONJ
cjal-3373	399	7	accompanying	accompany	VERB
cjal-3373	399	8	text	text	NOUN
cjal-3373	399	9	.	.	PUNCT
cjal-3373	400	1	2019	2019	NUM
cjal-3373	400	2	]	]	PUNCT
cjal-3373	400	3	tax	tax	NOUN
cjal-3373	400	4	losses	loss	NOUN
cjal-3373	400	5	and	and	CCONJ
cjal-3373	400	6	excessive	excessive	ADJ
cjal-3373	400	7	risk	risk	NOUN
cjal-3373	400	8	taking	take	VERB
cjal-3373	400	9	163	163	NUM
cjal-3373	400	10	first	first	ADJ
cjal-3373	400	11	,	,	PUNCT
cjal-3373	400	12	tepco	tepco	PROPN
cjal-3373	400	13	consistently	consistently	ADV
cjal-3373	400	14	earned	earn	VERB
cjal-3373	400	15	stable	stable	ADJ
cjal-3373	400	16	profits	profit	NOUN
cjal-3373	400	17	before	before	ADP
cjal-3373	400	18	2007	2007	NUM
cjal-3373	400	19	and	and	CCONJ
cjal-3373	400	20	consistently	consistently	ADV
cjal-3373	400	21	paid	pay	VERB
cjal-3373	400	22	substantial	substantial	ADJ
cjal-3373	400	23	amounts	amount	NOUN
cjal-3373	400	24	of	of	ADP
cjal-3373	400	25	taxes	taxis	NOUN
cjal-3373	400	26	,	,	PUNCT
cjal-3373	400	27	including	include	VERB
cjal-3373	400	28	corporate	corporate	ADJ
cjal-3373	400	29	income	income	NOUN
cjal-3373	400	30	tax	tax	NOUN
cjal-3373	400	31	.	.	PUNCT
cjal-3373	401	1	second	second	ADJ
cjal-3373	401	2	,	,	PUNCT
cjal-3373	401	3	it	it	PRON
cjal-3373	401	4	made	make	VERB
cjal-3373	401	5	substantial	substantial	ADJ
cjal-3373	401	6	net	net	ADJ
cjal-3373	401	7	losses	loss	NOUN
cjal-3373	401	8	after	after	ADP
cjal-3373	401	9	the	the	DET
cjal-3373	401	10	chuetsuoki	chuetsuoki	PROPN
cjal-3373	401	11	earthquake	earthquake	NOUN
cjal-3373	401	12	in	in	ADP
cjal-3373	401	13	2007	2007	NUM
cjal-3373	401	14	because	because	SCONJ
cjal-3373	401	15	it	it	PRON
cjal-3373	401	16	stopped	stop	VERB
cjal-3373	401	17	operating	operate	VERB
cjal-3373	401	18	the	the	DET
cjal-3373	401	19	kashiwazaki	kashiwazaki	NOUN
cjal-3373	401	20	and	and	CCONJ
cjal-3373	401	21	kariwa	kariwa	VERB
cjal-3373	401	22	nuclear	nuclear	ADJ
cjal-3373	401	23	power	power	NOUN
cjal-3373	401	24	plants	plant	NOUN
cjal-3373	401	25	and	and	CCONJ
cjal-3373	401	26	had	have	VERB
cjal-3373	401	27	to	to	PART
cjal-3373	401	28	spend	spend	VERB
cjal-3373	401	29	substantial	substantial	ADJ
cjal-3373	401	30	amount	amount	NOUN
cjal-3373	401	31	on	on	ADP
cjal-3373	401	32	repairs.105	repairs.105	PROPN
cjal-3373	401	33	third	third	NOUN
cjal-3373	401	34	,	,	PUNCT
cjal-3373	401	35	tepco	tepco	PROPN
cjal-3373	401	36	again	again	ADV
cjal-3373	401	37	made	make	VERB
cjal-3373	401	38	substantial	substantial	ADJ
cjal-3373	401	39	net	net	ADJ
cjal-3373	401	40	losses	loss	NOUN
cjal-3373	401	41	in	in	ADP
cjal-3373	401	42	2010	2010	NUM
cjal-3373	401	43	because	because	SCONJ
cjal-3373	401	44	it	it	PRON
cjal-3373	401	45	recorded	record	VERB
cjal-3373	401	46	massive	massive	ADJ
cjal-3373	401	47	disaster	disaster	NOUN
cjal-3373	401	48	recovery	recovery	NOUN
cjal-3373	401	49	expenses	expense	NOUN
cjal-3373	401	50	following	follow	VERB
cjal-3373	401	51	the	the	DET
cjal-3373	401	52	great	great	PROPN
cjal-3373	401	53	east	east	PROPN
cjal-3373	401	54	japan	japan	PROPN
cjal-3373	401	55	earthquake	earthquake	PROPN
cjal-3373	401	56	,	,	PUNCT
cjal-3373	401	57	which	which	PRON
cjal-3373	401	58	occurred	occur	VERB
cjal-3373	401	59	near	near	ADP
cjal-3373	401	60	the	the	DET
cjal-3373	401	61	end	end	NOUN
cjal-3373	401	62	of	of	ADP
cjal-3373	401	63	business	business	NOUN
cjal-3373	401	64	year	year	NOUN
cjal-3373	401	65	2010	2010	NUM
cjal-3373	401	66	.	.	PUNCT
cjal-3373	402	1	the	the	DET
cjal-3373	402	2	financial	financial	ADJ
cjal-3373	402	3	statements	statement	NOUN
cjal-3373	402	4	in	in	ADP
cjal-3373	402	5	2010	2010	NUM
cjal-3373	402	6	do	do	AUX
cjal-3373	402	7	not	not	PART
cjal-3373	402	8	include	include	VERB
cjal-3373	402	9	nuclear	nuclear	ADJ
cjal-3373	402	10	damage	damage	NOUN
cjal-3373	402	11	compensation	compensation	NOUN
cjal-3373	402	12	expenses	expense	NOUN
cjal-3373	402	13	because	because	SCONJ
cjal-3373	402	14	it	it	PRON
cjal-3373	402	15	was	be	AUX
cjal-3373	402	16	still	still	ADV
cjal-3373	402	17	difficult	difficult	ADJ
cjal-3373	402	18	for	for	SCONJ
cjal-3373	402	19	tepco	tepco	PROPN
cjal-3373	402	20	to	to	PART
cjal-3373	402	21	reasonably	reasonably	ADV
cjal-3373	402	22	estimate	estimate	VERB
cjal-3373	402	23	the	the	DET
cjal-3373	402	24	total	total	ADJ
cjal-3373	402	25	amount	amount	NOUN
cjal-3373	402	26	of	of	ADP
cjal-3373	402	27	these	these	DET
cjal-3373	402	28	expenses	expense	NOUN
cjal-3373	402	29	.	.	PUNCT
cjal-3373	403	1	106	106	NUM
cjal-3373	403	2	fourth	fourth	ADJ
cjal-3373	403	3	,	,	PUNCT
cjal-3373	403	4	tepco	tepco	PROPN
cjal-3373	403	5	continued	continue	VERB
cjal-3373	403	6	to	to	PART
cjal-3373	403	7	record	record	VERB
cjal-3373	403	8	sizable	sizable	ADJ
cjal-3373	403	9	net	net	ADJ
cjal-3373	403	10	losses	loss	NOUN
cjal-3373	403	11	in	in	ADP
cjal-3373	403	12	2011–12	2011–12	NOUN
cjal-3373	403	13	,	,	PUNCT
cjal-3373	403	14	partly	partly	ADV
cjal-3373	403	15	owing	owe	VERB
cjal-3373	403	16	to	to	ADP
cjal-3373	403	17	nuclear	nuclear	ADJ
cjal-3373	403	18	damage	damage	NOUN
cjal-3373	403	19	compensation	compensation	NOUN
cjal-3373	403	20	expenses	expense	NOUN
cjal-3373	403	21	.	.	PUNCT
cjal-3373	404	1	expenses	expense	NOUN
cjal-3373	404	2	paid	pay	VERB
cjal-3373	404	3	for	for	ADP
cjal-3373	404	4	nuclear	nuclear	ADJ
cjal-3373	404	5	105	105	NUM
cjal-3373	404	6	tokyo	tokyo	PROPN
cjal-3373	404	7	denryoku	denryoku	NOUN
cjal-3373	404	8	kabushiki	kabushiki	PROPN
cjal-3373	404	9	gaisha	gaisha	PROPN
cjal-3373	405	1	[	[	X
cjal-3373	405	2	tokyo	tokyo	PROPN
cjal-3373	405	3	electric	electric	PROPN
cjal-3373	405	4	power	power	PROPN
cjal-3373	405	5	company	company	NOUN
cjal-3373	405	6	holdings	holding	NOUN
cjal-3373	405	7	,	,	PUNCT
cjal-3373	405	8	inc	inc	PROPN
cjal-3373	405	9	]	]	PUNCT
cjal-3373	405	10	,	,	PUNCT
cjal-3373	405	11	yūka	yūka	PROPN
cjal-3373	405	12	shōken	shōken	VERB
cjal-3373	405	13	houkokusho	houkokusho	PROPN
cjal-3373	405	14	(	(	PUNCT
cjal-3373	405	15	fy	fy	PROPN
cjal-3373	405	16	2007	2007	NUM
cjal-3373	405	17	)	)	PUNCT
cjal-3373	406	1	[	[	X
cjal-3373	406	2	financial	financial	ADJ
cjal-3373	406	3	statements	statement	NOUN
cjal-3373	406	4	in	in	ADP
cjal-3373	406	5	fiscal	fiscal	ADJ
cjal-3373	406	6	year	year	NOUN
cjal-3373	406	7	2007	2007	NUM
cjal-3373	406	8	]	]	PUNCT
cjal-3373	406	9	,	,	PUNCT
cjal-3373	406	10	12	12	NUM
cjal-3373	406	11	(	(	PUNCT
cjal-3373	406	12	2008	2008	NUM
cjal-3373	406	13	)	)	PUNCT
cjal-3373	406	14	.	.	PUNCT
cjal-3373	407	1	106	106	NUM
cjal-3373	407	2	tokyo	tokyo	PROPN
cjal-3373	407	3	denryoku	denryoku	PROPN
cjal-3373	407	4	kabushiki	kabushiki	PROPN
cjal-3373	407	5	gaisha	gaisha	PROPN
cjal-3373	408	1	[	[	X
cjal-3373	408	2	tokyo	tokyo	PROPN
cjal-3373	408	3	electric	electric	PROPN
cjal-3373	408	4	power	power	PROPN
cjal-3373	408	5	company	company	NOUN
cjal-3373	408	6	holdings	holding	NOUN
cjal-3373	408	7	,	,	PUNCT
cjal-3373	408	8	inc	inc	PROPN
cjal-3373	408	9	]	]	PUNCT
cjal-3373	408	10	,	,	PUNCT
cjal-3373	408	11	yūka	yūka	PROPN
cjal-3373	408	12	shōken	shōken	VERB
cjal-3373	408	13	houkokusho	houkokusho	PROPN
cjal-3373	408	14	(	(	PUNCT
cjal-3373	408	15	fy	fy	PROPN
cjal-3373	408	16	2010	2010	NUM
cjal-3373	408	17	)	)	PUNCT
cjal-3373	409	1	[	[	X
cjal-3373	409	2	financial	financial	ADJ
cjal-3373	409	3	statements	statement	NOUN
cjal-3373	409	4	in	in	ADP
cjal-3373	409	5	fiscal	fiscal	ADJ
cjal-3373	409	6	year	year	NOUN
cjal-3373	409	7	2010	2010	NUM
cjal-3373	409	8	]	]	PUNCT
cjal-3373	409	9	,	,	PUNCT
cjal-3373	409	10	22	22	NUM
cjal-3373	409	11	(	(	PUNCT
cjal-3373	409	12	2011	2011	NUM
cjal-3373	409	13	)	)	PUNCT
cjal-3373	409	14	.	.	PUNCT
cjal-3373	410	1	-1000000	-1000000	INTJ
cjal-3373	410	2	-800000	-800000	INTJ
cjal-3373	411	1	-600000	-600000	INTJ
cjal-3373	411	2	-400000	-400000	INTJ
cjal-3373	412	1	-200000	-200000	NOUN
cjal-3373	412	2	0	0	NUM
cjal-3373	412	3	200000	200000	NUM
cjal-3373	412	4	400000	400000	NUM
cjal-3373	412	5	600000	600000	NUM
cjal-3373	412	6	1	1	NUM
cjal-3373	412	7	2	2	NUM
cjal-3373	412	8	3	3	NUM
cjal-3373	412	9	4	4	NUM
cjal-3373	412	10	5	5	NUM
cjal-3373	412	11	6	6	NUM
cjal-3373	412	12	7	7	NUM
cjal-3373	412	13	8	8	NUM
cjal-3373	412	14	9	9	NUM
cjal-3373	412	15	10	10	NUM
cjal-3373	412	16	11	11	NUM
cjal-3373	412	17	12	12	NUM
cjal-3373	412	18	13	13	NUM
cjal-3373	412	19	14	14	NUM
cjal-3373	412	20	15	15	NUM
cjal-3373	412	21	16	16	NUM
cjal-3373	412	22	17	17	NUM
cjal-3373	412	23	m	m	NOUN
cjal-3373	412	24	ill	ill	PROPN
cjal-3373	412	25	io	io	PROPN
cjal-3373	412	26	n	n	ADV
cjal-3373	412	27	ye	ye	NOUN
cjal-3373	412	28	n	n	PROPN
cjal-3373	412	29	business	business	NOUN
cjal-3373	412	30	years	year	NOUN
cjal-3373	412	31	2001	2001	NUM
cjal-3373	412	32	-	-	SYM
cjal-3373	412	33	17	17	NUM
cjal-3373	412	34	(	(	PUNCT
cjal-3373	412	35	data	datum	NOUN
cjal-3373	412	36	sources	source	NOUN
cjal-3373	412	37	:	:	PUNCT
cjal-3373	412	38	tepco	tepco	PROPN
cjal-3373	412	39	's	's	PART
cjal-3373	412	40	financial	financial	ADJ
cjal-3373	412	41	statements	statement	NOUN
cjal-3373	412	42	in	in	ADP
cjal-3373	412	43	2001	2001	NUM
cjal-3373	412	44	-	-	SYM
cjal-3373	412	45	17	17	NUM
cjal-3373	412	46	)	)	PUNCT
cjal-3373	412	47	graph	graph	NOUN
cjal-3373	412	48	2	2	NUM
cjal-3373	412	49	:	:	PUNCT
cjal-3373	412	50	changes	change	NOUN
cjal-3373	412	51	in	in	ADP
cjal-3373	412	52	tepco	tepco	PROPN
cjal-3373	412	53	's	's	PART
cjal-3373	412	54	profits	profit	NOUN
cjal-3373	412	55	and	and	CCONJ
cjal-3373	412	56	losses	loss	NOUN
cjal-3373	412	57	and	and	CCONJ
cjal-3373	412	58	its	its	PRON
cjal-3373	412	59	tax	tax	NOUN
cjal-3373	412	60	due	due	ADJ
cjal-3373	412	61	income	income	NOUN
cjal-3373	412	62	before	before	ADP
cjal-3373	412	63	income	income	NOUN
cjal-3373	412	64	taxes	taxis	NOUN
cjal-3373	412	65	and	and	CCONJ
cjal-3373	412	66	minority	minority	NOUN
cjal-3373	412	67	interests	interest	NOUN
cjal-3373	412	68	(	(	PUNCT
cjal-3373	412	69	consolidated	consolidated	ADJ
cjal-3373	412	70	)	)	PUNCT
cjal-3373	412	71	income	income	NOUN
cjal-3373	412	72	taxes	taxis	NOUN
cjal-3373	412	73	(	(	PUNCT
cjal-3373	412	74	consolidated	consolidated	ADJ
cjal-3373	412	75	)	)	PUNCT
cjal-3373	412	76	income	income	NOUN
cjal-3373	412	77	before	before	ADP
cjal-3373	412	78	income	income	NOUN
cjal-3373	412	79	taxes	taxis	NOUN
cjal-3373	412	80	(	(	PUNCT
cjal-3373	412	81	non	non	ADJ
cjal-3373	412	82	-	-	ADJ
cjal-3373	412	83	consolidated	consolidated	ADJ
cjal-3373	412	84	)	)	PUNCT
cjal-3373	412	85	income	income	NOUN
cjal-3373	412	86	taxes	taxis	NOUN
cjal-3373	412	87	(	(	PUNCT
cjal-3373	412	88	non	non	ADJ
cjal-3373	412	89	-	-	ADJ
cjal-3373	412	90	consolidated	consolidated	ADJ
cjal-3373	412	91	)	)	PUNCT
cjal-3373	412	92	164	164	NUM
cjal-3373	412	93	columbia	columbia	PROPN
cjal-3373	412	94	journal	journal	PROPN
cjal-3373	412	95	of	of	ADP
cjal-3373	412	96	asian	asian	ADJ
cjal-3373	412	97	law	law	NOUN
cjal-3373	413	1	[	[	X
cjal-3373	413	2	vol	vol	NOUN
cjal-3373	413	3	.	.	PUNCT
cjal-3373	414	1	32:139	32:139	NUM
cjal-3373	414	2	damage	damage	NOUN
cjal-3373	414	3	compensation	compensation	NOUN
cjal-3373	414	4	were	be	AUX
cjal-3373	414	5	deductible	deductible	ADJ
cjal-3373	414	6	as	as	ADP
cjal-3373	414	7	business	business	NOUN
cjal-3373	414	8	expenses	expense	NOUN
cjal-3373	414	9	under	under	ADP
cjal-3373	414	10	japan	japan	PROPN
cjal-3373	414	11	’s	’s	PART
cjal-3373	414	12	corporate	corporate	ADJ
cjal-3373	414	13	tax	tax	NOUN
cjal-3373	414	14	law.107	law.107	NOUN
cjal-3373	414	15	fifth	fifth	ADJ
cjal-3373	414	16	,	,	PUNCT
cjal-3373	414	17	tepco	tepco	PROPN
cjal-3373	414	18	has	have	AUX
cjal-3373	414	19	paid	pay	VERB
cjal-3373	414	20	almost	almost	ADV
cjal-3373	414	21	no	no	PRON
cjal-3373	414	22	taxes	taxis	NOUN
cjal-3373	414	23	since	since	SCONJ
cjal-3373	414	24	2007	2007	NUM
cjal-3373	414	25	because	because	SCONJ
cjal-3373	414	26	it	it	PRON
cjal-3373	414	27	had	have	VERB
cjal-3373	414	28	substantial	substantial	ADJ
cjal-3373	414	29	net	net	ADJ
cjal-3373	414	30	losses	loss	NOUN
cjal-3373	414	31	that	that	PRON
cjal-3373	414	32	were	be	AUX
cjal-3373	414	33	carried	carry	VERB
cjal-3373	414	34	forward	forward	ADV
cjal-3373	414	35	to	to	PART
cjal-3373	414	36	offset	offset	VERB
cjal-3373	414	37	taxable	taxable	ADJ
cjal-3373	414	38	income	income	NOUN
cjal-3373	414	39	in	in	ADP
cjal-3373	414	40	the	the	DET
cjal-3373	414	41	following	following	ADJ
cjal-3373	414	42	years	year	NOUN
cjal-3373	414	43	.	.	PUNCT
cjal-3373	415	1	2	2	X
cjal-3373	415	2	.	.	X
cjal-3373	415	3	a	a	DET
cjal-3373	415	4	problem	problem	NOUN
cjal-3373	415	5	with	with	ADP
cjal-3373	415	6	the	the	DET
cjal-3373	415	7	tax	tax	NOUN
cjal-3373	415	8	treatment	treatment	NOUN
cjal-3373	415	9	the	the	DET
cjal-3373	415	10	tax	tax	NOUN
cjal-3373	415	11	treatment	treatment	NOUN
cjal-3373	415	12	of	of	ADP
cjal-3373	415	13	tepco	tepco	PROPN
cjal-3373	415	14	after	after	SCONJ
cjal-3373	415	15	the	the	DET
cjal-3373	415	16	fukushima	fukushima	PROPN
cjal-3373	415	17	dai	dai	PROPN
cjal-3373	415	18	-	-	PUNCT
cjal-3373	415	19	ichi	ichi	ADJ
cjal-3373	415	20	nuclear	nuclear	ADJ
cjal-3373	415	21	disaster	disaster	NOUN
cjal-3373	415	22	has	have	VERB
cjal-3373	415	23	an	an	DET
cjal-3373	415	24	important	important	ADJ
cjal-3373	415	25	problem	problem	NOUN
cjal-3373	415	26	.	.	PUNCT
cjal-3373	416	1	specifically	specifically	ADV
cjal-3373	416	2	,	,	PUNCT
cjal-3373	416	3	it	it	PRON
cjal-3373	416	4	unintentionally	unintentionally	ADV
cjal-3373	416	5	allows	allow	VERB
cjal-3373	416	6	tepco	tepco	PROPN
cjal-3373	416	7	to	to	PART
cjal-3373	416	8	circumvent	circumvent	VERB
cjal-3373	416	9	the	the	DET
cjal-3373	416	10	strict	strict	ADJ
cjal-3373	416	11	time	time	NOUN
cjal-3373	416	12	limitation	limitation	NOUN
cjal-3373	416	13	for	for	ADP
cjal-3373	416	14	the	the	DET
cjal-3373	416	15	net	net	ADJ
cjal-3373	416	16	loss	loss	NOUN
cjal-3373	416	17	carryforward	carryforward	NOUN
cjal-3373	416	18	.	.	PUNCT
cjal-3373	417	1	the	the	DET
cjal-3373	417	2	tax	tax	NOUN
cjal-3373	417	3	treatment	treatment	NOUN
cjal-3373	417	4	of	of	ADP
cjal-3373	417	5	tepco	tepco	PROPN
cjal-3373	417	6	under	under	ADP
cjal-3373	417	7	the	the	DET
cjal-3373	417	8	bailout	bailout	NOUN
cjal-3373	417	9	scheme	scheme	NOUN
cjal-3373	417	10	broke	break	VERB
cjal-3373	417	11	horizontal	horizontal	ADJ
cjal-3373	417	12	equity	equity	NOUN
cjal-3373	417	13	between	between	ADP
cjal-3373	417	14	tepco	tepco	PROPN
cjal-3373	417	15	and	and	CCONJ
cjal-3373	417	16	other	other	ADJ
cjal-3373	417	17	corporations	corporation	NOUN
cjal-3373	417	18	that	that	PRON
cjal-3373	417	19	make	make	VERB
cjal-3373	417	20	borrowing	borrowing	NOUN
cjal-3373	417	21	from	from	ADP
cjal-3373	417	22	an	an	DET
cjal-3373	417	23	ex	ex	NOUN
cjal-3373	417	24	-	-	ADJ
cjal-3373	417	25	post	post	ADJ
cjal-3373	417	26	perspective	perspective	NOUN
cjal-3373	417	27	.	.	PUNCT
cjal-3373	418	1	this	this	DET
cjal-3373	418	2	treatment	treatment	NOUN
cjal-3373	418	3	may	may	AUX
cjal-3373	418	4	also	also	ADV
cjal-3373	418	5	be	be	AUX
cjal-3373	418	6	undesirable	undesirable	ADJ
cjal-3373	418	7	for	for	ADP
cjal-3373	418	8	future	future	ADJ
cjal-3373	418	9	bailouts	bailout	NOUN
cjal-3373	418	10	from	from	ADP
cjal-3373	418	11	an	an	DET
cjal-3373	418	12	ex	ex	NOUN
cjal-3373	418	13	-	-	NOUN
cjal-3373	418	14	ante	ante	NOUN
cjal-3373	418	15	perspective	perspective	NOUN
cjal-3373	418	16	if	if	SCONJ
cjal-3373	418	17	we	we	PRON
cjal-3373	418	18	think	think	VERB
cjal-3373	418	19	that	that	SCONJ
cjal-3373	418	20	discouraging	discourage	VERB
cjal-3373	418	21	excessive	excessive	ADJ
cjal-3373	418	22	risk	risk	NOUN
cjal-3373	418	23	taking	take	VERB
cjal-3373	418	24	through	through	ADP
cjal-3373	418	25	tax	tax	NOUN
cjal-3373	418	26	law	law	NOUN
cjal-3373	418	27	is	be	AUX
cjal-3373	418	28	justifiable.108	justifiable.108	ADV
cjal-3373	418	29	moreover	moreover	ADV
cjal-3373	418	30	,	,	PUNCT
cjal-3373	418	31	tax	tax	NOUN
cjal-3373	418	32	benefits	benefit	NOUN
cjal-3373	418	33	are	be	AUX
cjal-3373	418	34	enjoyed	enjoy	VERB
cjal-3373	418	35	by	by	ADP
cjal-3373	418	36	its	its	PRON
cjal-3373	418	37	remaining	remain	VERB
cjal-3373	418	38	shareholders	shareholder	NOUN
cjal-3373	418	39	,	,	PUNCT
cjal-3373	418	40	who	who	PRON
cjal-3373	418	41	are	be	AUX
cjal-3373	418	42	assumed	assume	VERB
cjal-3373	418	43	to	to	PART
cjal-3373	418	44	have	have	AUX
cjal-3373	418	45	taken	take	VERB
cjal-3373	418	46	excessive	excessive	ADJ
cjal-3373	418	47	risk	risk	NOUN
cjal-3373	418	48	.	.	PUNCT
cjal-3373	419	1	under	under	ADP
cjal-3373	419	2	current	current	ADJ
cjal-3373	419	3	japanese	japanese	ADJ
cjal-3373	419	4	corporate	corporate	ADJ
cjal-3373	419	5	tax	tax	NOUN
cjal-3373	419	6	law	law	NOUN
cjal-3373	419	7	,	,	PUNCT
cjal-3373	419	8	large	large	ADJ
cjal-3373	419	9	corporations	corporation	NOUN
cjal-3373	419	10	can	can	AUX
cjal-3373	419	11	deduct	deduct	VERB
cjal-3373	419	12	their	their	PRON
cjal-3373	419	13	net	net	ADJ
cjal-3373	419	14	losses	loss	NOUN
cjal-3373	419	15	only	only	ADV
cjal-3373	419	16	for	for	ADP
cjal-3373	419	17	the	the	DET
cjal-3373	419	18	following	follow	VERB
cjal-3373	419	19	ten	ten	NUM
cjal-3373	419	20	years	year	NOUN
cjal-3373	419	21	,	,	PUNCT
cjal-3373	419	22	and	and	CCONJ
cjal-3373	419	23	the	the	DET
cjal-3373	419	24	maximum	maximum	ADJ
cjal-3373	419	25	deductible	deductible	ADJ
cjal-3373	419	26	amount	amount	NOUN
cjal-3373	419	27	is	be	AUX
cjal-3373	419	28	limited	limit	VERB
cjal-3373	419	29	to	to	ADP
cjal-3373	419	30	50	50	NUM
cjal-3373	419	31	percent	percent	NOUN
cjal-3373	419	32	of	of	ADP
cjal-3373	419	33	net	net	ADJ
cjal-3373	419	34	income	income	NOUN
cjal-3373	419	35	in	in	ADP
cjal-3373	419	36	each	each	DET
cjal-3373	419	37	business	business	NOUN
cjal-3373	419	38	year.109	year.109	VERB
cjal-3373	419	39	however	however	ADV
cjal-3373	419	40	,	,	PUNCT
cjal-3373	419	41	tepco	tepco	PROPN
cjal-3373	419	42	can	can	AUX
cjal-3373	419	43	essentially	essentially	ADV
cjal-3373	419	44	deduct	deduct	VERB
cjal-3373	419	45	its	its	PRON
cjal-3373	419	46	tax	tax	NOUN
cjal-3373	419	47	losses	loss	NOUN
cjal-3373	419	48	without	without	ADP
cjal-3373	419	49	any	any	DET
cjal-3373	419	50	time	time	NOUN
cjal-3373	419	51	limitation	limitation	NOUN
cjal-3373	419	52	by	by	ADP
cjal-3373	419	53	converting	convert	VERB
cjal-3373	419	54	its	its	PRON
cjal-3373	419	55	net	net	ADJ
cjal-3373	419	56	losses	loss	NOUN
cjal-3373	419	57	into	into	ADP
cjal-3373	419	58	107	107	NUM
cjal-3373	419	59	hōjinzeihō	hōjinzeihō	NOUN
cjal-3373	419	60	[	[	X
cjal-3373	419	61	corporation	corporation	NOUN
cjal-3373	419	62	tax	tax	PROPN
cjal-3373	419	63	act	act	PROPN
cjal-3373	419	64	]	]	PUNCT
cjal-3373	419	65	,	,	PUNCT
cjal-3373	419	66	law	law	NOUN
cjal-3373	419	67	no	no	NOUN
cjal-3373	419	68	.	.	PROPN
cjal-3373	420	1	34	34	NUM
cjal-3373	420	2	of	of	ADP
cjal-3373	420	3	1965	1965	NUM
cjal-3373	420	4	,	,	PUNCT
cjal-3373	420	5	art	art	NOUN
cjal-3373	420	6	.	.	PUNCT
cjal-3373	421	1	22(3	22(3	NUM
cjal-3373	421	2	)	)	PUNCT
cjal-3373	421	3	.	.	PUNCT
cjal-3373	422	1	the	the	DET
cjal-3373	422	2	national	national	PROPN
cjal-3373	422	3	tax	tax	PROPN
cjal-3373	422	4	agency	agency	PROPN
cjal-3373	422	5	of	of	ADP
cjal-3373	422	6	japan	japan	PROPN
cjal-3373	422	7	interprets	interpret	VERB
cjal-3373	422	8	the	the	DET
cjal-3373	422	9	compensation	compensation	NOUN
cjal-3373	422	10	liability	liability	NOUN
cjal-3373	422	11	expenses	expense	NOUN
cjal-3373	422	12	that	that	SCONJ
cjal-3373	422	13	a	a	DET
cjal-3373	422	14	corporate	corporate	ADJ
cjal-3373	422	15	taxpayer	taxpayer	NOUN
cjal-3373	422	16	incurs	incur	VERB
cjal-3373	422	17	with	with	ADP
cjal-3373	422	18	respect	respect	NOUN
cjal-3373	422	19	to	to	ADP
cjal-3373	422	20	its	its	PRON
cjal-3373	422	21	business	business	NOUN
cjal-3373	422	22	as	as	ADV
cjal-3373	422	23	deductible	deductible	ADJ
cjal-3373	422	24	for	for	ADP
cjal-3373	422	25	corporate	corporate	ADJ
cjal-3373	422	26	tax	tax	NOUN
cjal-3373	422	27	purposes	purpose	NOUN
cjal-3373	422	28	.	.	PUNCT
cjal-3373	423	1	see	see	VERB
cjal-3373	423	2	hōjinzei	hōjinzei	ADJ
cjal-3373	423	3	kihon	kihon	PROPN
cjal-3373	423	4	tsūtatsu	tsūtatsu	NOUN
cjal-3373	424	1	[	[	X
cjal-3373	424	2	basic	basic	ADJ
cjal-3373	424	3	interpretive	interpretive	ADJ
cjal-3373	424	4	circulars	circular	NOUN
cjal-3373	424	5	of	of	ADP
cjal-3373	424	6	the	the	DET
cjal-3373	424	7	corporate	corporate	ADJ
cjal-3373	424	8	tax	tax	NOUN
cjal-3373	424	9	act	act	NOUN
cjal-3373	424	10	]	]	X
cjal-3373	424	11	2	2	NUM
cjal-3373	424	12	-	-	SYM
cjal-3373	424	13	2	2	NUM
cjal-3373	424	14	-	-	SYM
cjal-3373	424	15	13	13	NUM
cjal-3373	424	16	.	.	PUNCT
cjal-3373	425	1	see	see	VERB
cjal-3373	425	2	also	also	ADV
cjal-3373	425	3	takahashi	takahashi	PROPN
cjal-3373	425	4	,	,	PUNCT
cjal-3373	425	5	supra	supra	PROPN
cjal-3373	425	6	note	note	PROPN
cjal-3373	425	7	51	51	NUM
cjal-3373	425	8	,	,	PUNCT
cjal-3373	425	9	at	at	ADP
cjal-3373	425	10	215	215	NUM
cjal-3373	425	11	.	.	PUNCT
cjal-3373	425	12	108	108	NUM
cjal-3373	425	13	part	part	NOUN
cjal-3373	425	14	ii.c	ii.c	NOUN
cjal-3373	425	15	.	.	PUNCT
cjal-3373	426	1	for	for	ADP
cjal-3373	426	2	those	those	PRON
cjal-3373	426	3	who	who	PRON
cjal-3373	426	4	think	think	VERB
cjal-3373	426	5	the	the	DET
cjal-3373	426	6	full	full	ADJ
cjal-3373	426	7	refundability	refundability	NOUN
cjal-3373	426	8	or	or	CCONJ
cjal-3373	426	9	indefinite	indefinite	ADJ
cjal-3373	426	10	carryforward	carryforward	NOUN
cjal-3373	426	11	of	of	ADP
cjal-3373	426	12	net	net	ADJ
cjal-3373	426	13	losses	loss	NOUN
cjal-3373	426	14	as	as	ADP
cjal-3373	426	15	ideal	ideal	ADJ
cjal-3373	426	16	,	,	PUNCT
cjal-3373	426	17	the	the	DET
cjal-3373	426	18	tax	tax	NOUN
cjal-3373	426	19	treatment	treatment	NOUN
cjal-3373	426	20	of	of	ADP
cjal-3373	426	21	tepco	tepco	PROPN
cjal-3373	426	22	under	under	ADP
cjal-3373	426	23	the	the	DET
cjal-3373	426	24	bailout	bailout	NOUN
cjal-3373	426	25	scheme	scheme	NOUN
cjal-3373	426	26	may	may	AUX
cjal-3373	426	27	be	be	AUX
cjal-3373	426	28	more	more	ADV
cjal-3373	426	29	desirable	desirable	ADJ
cjal-3373	426	30	.	.	PUNCT
cjal-3373	427	1	however	however	ADV
cjal-3373	427	2	,	,	PUNCT
cjal-3373	427	3	if	if	SCONJ
cjal-3373	427	4	we	we	PRON
cjal-3373	427	5	take	take	VERB
cjal-3373	427	6	the	the	DET
cjal-3373	427	7	existing	exist	VERB
cjal-3373	427	8	law	law	NOUN
cjal-3373	427	9	as	as	SCONJ
cjal-3373	427	10	given	give	VERB
cjal-3373	427	11	,	,	PUNCT
cjal-3373	427	12	the	the	DET
cjal-3373	427	13	sudden	sudden	ADJ
cjal-3373	427	14	tax	tax	NOUN
cjal-3373	427	15	benefits	benefit	NOUN
cjal-3373	427	16	of	of	ADP
cjal-3373	427	17	its	its	PRON
cjal-3373	427	18	bailout	bailout	NOUN
cjal-3373	427	19	scheme	scheme	NOUN
cjal-3373	427	20	do	do	AUX
cjal-3373	427	21	not	not	PART
cjal-3373	427	22	have	have	VERB
cjal-3373	427	23	desirable	desirable	ADJ
cjal-3373	427	24	incentive	incentive	NOUN
cjal-3373	427	25	effects	effect	NOUN
cjal-3373	427	26	ex	ex	NOUN
cjal-3373	427	27	-	-	NOUN
cjal-3373	427	28	ante	ante	NOUN
cjal-3373	427	29	for	for	ADP
cjal-3373	427	30	tepco	tepco	PROPN
cjal-3373	427	31	shareholders	shareholder	NOUN
cjal-3373	427	32	.	.	PUNCT
cjal-3373	428	1	109	109	NUM
cjal-3373	428	2	table	table	NOUN
cjal-3373	428	3	5	5	NUM
cjal-3373	428	4	in	in	ADP
cjal-3373	428	5	the	the	DET
cjal-3373	428	6	appendix	appendix	NOUN
cjal-3373	428	7	shows	show	VERB
cjal-3373	428	8	the	the	DET
cjal-3373	428	9	precise	precise	ADJ
cjal-3373	428	10	figures	figure	NOUN
cjal-3373	428	11	of	of	ADP
cjal-3373	428	12	the	the	DET
cjal-3373	428	13	deductible	deductible	ADJ
cjal-3373	428	14	ratios	ratio	NOUN
cjal-3373	428	15	and	and	CCONJ
cjal-3373	428	16	carryforward	carryforward	ADJ
cjal-3373	428	17	periods	period	NOUN
cjal-3373	428	18	of	of	ADP
cjal-3373	428	19	net	net	ADJ
cjal-3373	428	20	losses	loss	NOUN
cjal-3373	428	21	in	in	ADP
cjal-3373	428	22	force	force	NOUN
cjal-3373	428	23	under	under	ADP
cjal-3373	428	24	the	the	DET
cjal-3373	428	25	corporation	corporation	NOUN
cjal-3373	428	26	tax	tax	NOUN
cjal-3373	428	27	act	act	NOUN
cjal-3373	428	28	between	between	ADP
cjal-3373	428	29	2011	2011	NUM
cjal-3373	428	30	and	and	CCONJ
cjal-3373	428	31	2018	2018	NUM
cjal-3373	428	32	.	.	PUNCT
cjal-3373	429	1	the	the	DET
cjal-3373	429	2	deductible	deductible	ADJ
cjal-3373	429	3	amount	amount	NOUN
cjal-3373	429	4	and	and	CCONJ
cjal-3373	429	5	carryforward	carryforward	ADJ
cjal-3373	429	6	period	period	NOUN
cjal-3373	429	7	depend	depend	VERB
cjal-3373	429	8	on	on	ADP
cjal-3373	429	9	the	the	DET
cjal-3373	429	10	year	year	NOUN
cjal-3373	429	11	that	that	PRON
cjal-3373	429	12	the	the	DET
cjal-3373	429	13	net	net	ADJ
cjal-3373	429	14	losses	loss	NOUN
cjal-3373	429	15	accrued	accrue	VERB
cjal-3373	429	16	and	and	CCONJ
cjal-3373	429	17	the	the	DET
cjal-3373	429	18	year	year	NOUN
cjal-3373	429	19	that	that	PRON
cjal-3373	429	20	the	the	DET
cjal-3373	429	21	net	net	ADJ
cjal-3373	429	22	losses	loss	NOUN
cjal-3373	429	23	are	be	AUX
cjal-3373	429	24	used	use	VERB
cjal-3373	429	25	to	to	PART
cjal-3373	429	26	shelter	shelter	VERB
cjal-3373	429	27	taxable	taxable	ADJ
cjal-3373	429	28	income	income	NOUN
cjal-3373	429	29	owing	owe	VERB
cjal-3373	429	30	to	to	ADP
cjal-3373	429	31	several	several	ADJ
cjal-3373	429	32	legislative	legislative	ADJ
cjal-3373	429	33	modifications	modification	NOUN
cjal-3373	429	34	to	to	ADP
cjal-3373	429	35	these	these	DET
cjal-3373	429	36	figures	figure	NOUN
cjal-3373	429	37	in	in	ADP
cjal-3373	429	38	recent	recent	ADJ
cjal-3373	429	39	tax	tax	NOUN
cjal-3373	429	40	reforms	reform	NOUN
cjal-3373	429	41	.	.	PUNCT
cjal-3373	430	1	see	see	VERB
cjal-3373	430	2	also	also	ADV
cjal-3373	430	3	corporation	corporation	NOUN
cjal-3373	430	4	tax	tax	PROPN
cjal-3373	430	5	act	act	PROPN
cjal-3373	430	6	,	,	PUNCT
cjal-3373	430	7	supra	supra	PROPN
cjal-3373	430	8	note	note	VERB
cjal-3373	430	9	107	107	NUM
cjal-3373	430	10	,	,	PUNCT
cjal-3373	430	11	art	art	NOUN
cjal-3373	430	12	.	.	PUNCT
cjal-3373	431	1	57(1	57(1	NUM
cjal-3373	431	2	)	)	PUNCT
cjal-3373	431	3	.	.	PUNCT
cjal-3373	432	1	2019	2019	NUM
cjal-3373	432	2	]	]	PUNCT
cjal-3373	432	3	tax	tax	NOUN
cjal-3373	432	4	losses	loss	NOUN
cjal-3373	432	5	and	and	CCONJ
cjal-3373	432	6	excessive	excessive	ADJ
cjal-3373	432	7	risk	risk	NOUN
cjal-3373	432	8	taking	take	VERB
cjal-3373	432	9	165	165	NUM
cjal-3373	432	10	deductible	deductible	ADJ
cjal-3373	432	11	annual	annual	ADJ
cjal-3373	432	12	contributions	contribution	NOUN
cjal-3373	432	13	payments	payment	NOUN
cjal-3373	432	14	,	,	PUNCT
cjal-3373	432	15	which	which	PRON
cjal-3373	432	16	can	can	AUX
cjal-3373	432	17	be	be	AUX
cjal-3373	432	18	considered	consider	VERB
cjal-3373	432	19	as	as	ADP
cjal-3373	432	20	installment	installment	ADJ
cjal-3373	432	21	repayments	repayment	NOUN
cjal-3373	432	22	of	of	ADP
cjal-3373	432	23	the	the	DET
cjal-3373	432	24	loan	loan	NOUN
cjal-3373	432	25	proceeds	proceed	NOUN
cjal-3373	432	26	.	.	PUNCT
cjal-3373	433	1	figure	figure	NOUN
cjal-3373	433	2	2	2	NUM
cjal-3373	433	3	shows	show	VERB
cjal-3373	433	4	the	the	DET
cjal-3373	433	5	concrete	concrete	ADJ
cjal-3373	433	6	mechanism	mechanism	NOUN
cjal-3373	433	7	for	for	ADP
cjal-3373	433	8	this	this	DET
cjal-3373	433	9	process	process	NOUN
cjal-3373	433	10	.	.	PUNCT
cjal-3373	434	1	under	under	ADP
cjal-3373	434	2	the	the	DET
cjal-3373	434	3	basic	basic	ADJ
cjal-3373	434	4	income	income	NOUN
cjal-3373	434	5	tax	tax	NOUN
cjal-3373	434	6	treatment	treatment	NOUN
cjal-3373	434	7	of	of	ADP
cjal-3373	434	8	borrowing	borrowing	NOUN
cjal-3373	434	9	,	,	PUNCT
cjal-3373	434	10	loan	loan	NOUN
cjal-3373	434	11	proceeds	proceed	NOUN
cjal-3373	434	12	are	be	AUX
cjal-3373	434	13	not	not	PART
cjal-3373	434	14	includible	includible	ADJ
cjal-3373	434	15	in	in	ADP
cjal-3373	434	16	gross	gross	ADJ
cjal-3373	434	17	income	income	NOUN
cjal-3373	434	18	when	when	SCONJ
cjal-3373	434	19	they	they	PRON
cjal-3373	434	20	are	be	AUX
cjal-3373	434	21	received	receive	VERB
cjal-3373	434	22	,	,	PUNCT
cjal-3373	434	23	and	and	CCONJ
cjal-3373	434	24	loan	loan	NOUN
cjal-3373	434	25	repayments	repayment	NOUN
cjal-3373	434	26	are	be	AUX
cjal-3373	434	27	not	not	PART
cjal-3373	434	28	deductible	deductible	ADJ
cjal-3373	434	29	when	when	SCONJ
cjal-3373	434	30	they	they	PRON
cjal-3373	434	31	are	be	AUX
cjal-3373	434	32	made	make	VERB
cjal-3373	434	33	.	.	PUNCT
cjal-3373	435	1	110	110	NUM
cjal-3373	435	2	thus	thus	ADV
cjal-3373	435	3	,	,	PUNCT
cjal-3373	435	4	if	if	SCONJ
cjal-3373	435	5	tepco	tepco	PROPN
cjal-3373	435	6	had	have	AUX
cjal-3373	435	7	financed	finance	VERB
cjal-3373	435	8	its	its	PRON
cjal-3373	435	9	nuclear	nuclear	ADJ
cjal-3373	435	10	damage	damage	NOUN
cjal-3373	435	11	compensation	compensation	NOUN
cjal-3373	435	12	expenses	expense	NOUN
cjal-3373	435	13	by	by	ADP
cjal-3373	435	14	borrowing	borrow	VERB
cjal-3373	435	15	,	,	PUNCT
cjal-3373	435	16	most	most	ADJ
cjal-3373	435	17	of	of	ADP
cjal-3373	435	18	its	its	PRON
cjal-3373	435	19	substantial	substantial	ADJ
cjal-3373	435	20	net	net	ADJ
cjal-3373	435	21	losses	loss	NOUN
cjal-3373	435	22	that	that	PRON
cjal-3373	435	23	stem	stem	VERB
cjal-3373	435	24	from	from	ADP
cjal-3373	435	25	the	the	DET
cjal-3373	435	26	nuclear	nuclear	ADJ
cjal-3373	435	27	damage	damage	NOUN
cjal-3373	435	28	compensation	compensation	NOUN
cjal-3373	435	29	expenses	expense	NOUN
cjal-3373	435	30	in	in	ADP
cjal-3373	435	31	2011	2011	NUM
cjal-3373	435	32	and	and	CCONJ
cjal-3373	435	33	the	the	DET
cjal-3373	435	34	following	follow	VERB
cjal-3373	435	35	years	year	NOUN
cjal-3373	435	36	would	would	AUX
cjal-3373	435	37	expire	expire	VERB
cjal-3373	435	38	in	in	ADP
cjal-3373	435	39	nine	nine	NUM
cjal-3373	435	40	or	or	CCONJ
cjal-3373	435	41	ten	ten	NUM
cjal-3373	435	42	years	year	NOUN
cjal-3373	435	43	without	without	ADP
cjal-3373	435	44	being	be	AUX
cjal-3373	435	45	utilized	utilize	VERB
cjal-3373	435	46	.	.	PUNCT
cjal-3373	436	1	this	this	DET
cjal-3373	436	2	outcome	outcome	NOUN
cjal-3373	436	3	would	would	AUX
cjal-3373	436	4	result	result	VERB
cjal-3373	436	5	because	because	SCONJ
cjal-3373	436	6	it	it	PRON
cjal-3373	436	7	is	be	AUX
cjal-3373	436	8	still	still	ADV
cjal-3373	436	9	difficult	difficult	ADJ
cjal-3373	436	10	for	for	SCONJ
cjal-3373	436	11	tepco	tepco	PROPN
cjal-3373	436	12	to	to	PART
cjal-3373	436	13	make	make	VERB
cjal-3373	436	14	much	much	ADJ
cjal-3373	436	15	net	net	ADJ
cjal-3373	436	16	income	income	NOUN
cjal-3373	436	17	to	to	PART
cjal-3373	436	18	be	be	AUX
cjal-3373	436	19	sheltered	shelter	VERB
cjal-3373	436	20	considering	consider	VERB
cjal-3373	436	21	its	its	PRON
cjal-3373	436	22	substantial	substantial	ADJ
cjal-3373	436	23	yearly	yearly	ADV
cjal-3373	436	24	accruing	accrue	VERB
cjal-3373	436	25	compensation	compensation	NOUN
cjal-3373	436	26	liabilities	liability	NOUN
cjal-3373	436	27	.	.	PUNCT
cjal-3373	437	1	however	however	ADV
cjal-3373	437	2	,	,	PUNCT
cjal-3373	437	3	owing	owe	VERB
cjal-3373	437	4	to	to	ADP
cjal-3373	437	5	the	the	DET
cjal-3373	437	6	tepco	tepco	PROPN
cjal-3373	437	7	bailout	bailout	PROPN
cjal-3373	437	8	scheme	scheme	NOUN
cjal-3373	437	9	,	,	PUNCT
cjal-3373	437	10	the	the	DET
cjal-3373	437	11	granted	grant	VERB
cjal-3373	437	12	financial	financial	ADJ
cjal-3373	437	13	assistance	assistance	NOUN
cjal-3373	437	14	,	,	PUNCT
cjal-3373	437	15	unlike	unlike	ADP
cjal-3373	437	16	the	the	DET
cjal-3373	437	17	receipts	receipt	NOUN
cjal-3373	437	18	of	of	ADP
cjal-3373	437	19	loan	loan	NOUN
cjal-3373	437	20	proceeds	proceed	NOUN
cjal-3373	437	21	,	,	PUNCT
cjal-3373	437	22	is	be	AUX
cjal-3373	437	23	immediately	immediately	ADV
cjal-3373	437	24	includible	includible	ADJ
cjal-3373	437	25	in	in	ADP
cjal-3373	437	26	gross	gross	ADJ
cjal-3373	437	27	income	income	NOUN
cjal-3373	437	28	when	when	SCONJ
cjal-3373	437	29	it	it	PRON
cjal-3373	437	30	is	be	AUX
cjal-3373	437	31	received,111	received,111	NOUN
cjal-3373	437	32	and	and	CCONJ
cjal-3373	437	33	this	this	DET
cjal-3373	437	34	gross	gross	ADJ
cjal-3373	437	35	income	income	NOUN
cjal-3373	437	36	can	can	AUX
cjal-3373	437	37	be	be	AUX
cjal-3373	437	38	offset	offset	VERB
cjal-3373	437	39	by	by	ADP
cjal-3373	437	40	the	the	DET
cjal-3373	437	41	deductible	deductible	ADJ
cjal-3373	437	42	nuclear	nuclear	ADJ
cjal-3373	437	43	damage	damage	NOUN
cjal-3373	437	44	compensation	compensation	NOUN
cjal-3373	438	1	expenses,112	expenses,112	PROPN
cjal-3373	438	2	whose	whose	DET
cjal-3373	438	3	amounts	amount	NOUN
cjal-3373	438	4	are	be	AUX
cjal-3373	438	5	nearly	nearly	ADV
cjal-3373	438	6	equal	equal	ADJ
cjal-3373	438	7	to	to	ADP
cjal-3373	438	8	the	the	DET
cjal-3373	438	9	grant	grant	NOUN
cjal-3373	438	10	amounts	amount	VERB
cjal-3373	438	11	from	from	ADP
cjal-3373	438	12	the	the	DET
cjal-3373	438	13	corporation	corporation	NOUN
cjal-3373	438	14	.	.	PUNCT
cjal-3373	439	1	then	then	ADV
cjal-3373	439	2	,	,	PUNCT
cjal-3373	439	3	the	the	DET
cjal-3373	439	4	deductible	deductible	ADJ
cjal-3373	439	5	contribution	contribution	NOUN
cjal-3373	439	6	payments	payment	NOUN
cjal-3373	439	7	,	,	PUNCT
cjal-3373	439	8	which	which	PRON
cjal-3373	439	9	,	,	PUNCT
cjal-3373	439	10	in	in	ADP
cjal-3373	439	11	substance	substance	NOUN
cjal-3373	439	12	,	,	PUNCT
cjal-3373	439	13	are	be	AUX
cjal-3373	439	14	“	"	PUNCT
cjal-3373	439	15	installment	installment	ADJ
cjal-3373	439	16	repayments	repayment	NOUN
cjal-3373	439	17	”	"	PUNCT
cjal-3373	439	18	of	of	ADP
cjal-3373	439	19	the	the	DET
cjal-3373	439	20	financial	financial	ADJ
cjal-3373	439	21	assistance	assistance	NOUN
cjal-3373	439	22	,	,	PUNCT
cjal-3373	439	23	can	can	AUX
cjal-3373	439	24	shelter	shelter	VERB
cjal-3373	439	25	tepco	tepco	PROPN
cjal-3373	439	26	’s	’s	PART
cjal-3373	439	27	stable	stable	ADJ
cjal-3373	439	28	annual	annual	ADJ
cjal-3373	439	29	income	income	NOUN
cjal-3373	439	30	from	from	ADP
cjal-3373	439	31	its	its	PRON
cjal-3373	439	32	electric	electric	ADJ
cjal-3373	439	33	utility	utility	NOUN
cjal-3373	439	34	operation	operation	NOUN
cjal-3373	439	35	in	in	ADP
cjal-3373	439	36	later	later	ADJ
cjal-3373	439	37	years	year	NOUN
cjal-3373	439	38	regardless	regardless	ADV
cjal-3373	439	39	of	of	ADP
cjal-3373	439	40	the	the	DET
cjal-3373	439	41	net	net	ADJ
cjal-3373	439	42	loss	loss	NOUN
cjal-3373	439	43	carryforward	carryforward	ADJ
cjal-3373	439	44	period	period	NOUN
cjal-3373	439	45	.	.	PUNCT
cjal-3373	440	1	considering	consider	VERB
cjal-3373	440	2	that	that	SCONJ
cjal-3373	440	3	it	it	PRON
cjal-3373	440	4	takes	take	VERB
cjal-3373	440	5	25–40	25–40	NUM
cjal-3373	440	6	years113	years113	PROPN
cjal-3373	440	7	to	to	PART
cjal-3373	440	8	finish	finish	VERB
cjal-3373	440	9	the	the	DET
cjal-3373	440	10	“	"	PUNCT
cjal-3373	440	11	installment	installment	ADJ
cjal-3373	440	12	repayment	repayment	NOUN
cjal-3373	440	13	,	,	PUNCT
cjal-3373	440	14	”	"	PUNCT
cjal-3373	440	15	such	such	DET
cjal-3373	440	16	a	a	DET
cjal-3373	440	17	tax	tax	NOUN
cjal-3373	440	18	treatment	treatment	NOUN
cjal-3373	440	19	is	be	AUX
cjal-3373	440	20	beneficial	beneficial	ADJ
cjal-3373	440	21	for	for	ADP
cjal-3373	440	22	tepco	tepco	PROPN
cjal-3373	440	23	and	and	CCONJ
cjal-3373	440	24	its	its	PRON
cjal-3373	440	25	shareholders	shareholder	NOUN
cjal-3373	440	26	.	.	PUNCT
cjal-3373	441	1	accordingly	accordingly	ADV
cjal-3373	441	2	,	,	PUNCT
cjal-3373	441	3	we	we	PRON
cjal-3373	441	4	can	can	AUX
cjal-3373	441	5	observe	observe	VERB
cjal-3373	441	6	that	that	SCONJ
cjal-3373	441	7	the	the	DET
cjal-3373	441	8	tax	tax	NOUN
cjal-3373	441	9	windfall	windfall	NOUN
cjal-3373	441	10	gain	gain	NOUN
cjal-3373	441	11	accrues	accrue	VERB
cjal-3373	441	12	to	to	ADP
cjal-3373	441	13	the	the	DET
cjal-3373	441	14	110	110	NUM
cjal-3373	441	15	michael	michael	PROPN
cjal-3373	441	16	j.	j.	PROPN
cjal-3373	441	17	graetz	graetz	PROPN
cjal-3373	441	18	et	et	PROPN
cjal-3373	441	19	al	al	PROPN
cjal-3373	441	20	.	.	PROPN
cjal-3373	441	21	,	,	PUNCT
cjal-3373	441	22	federal	federal	ADJ
cjal-3373	441	23	income	income	NOUN
cjal-3373	441	24	taxation	taxation	NOUN
cjal-3373	441	25	:	:	PUNCT
cjal-3373	441	26	principles	principle	NOUN
cjal-3373	441	27	and	and	CCONJ
cjal-3373	441	28	policies	policy	NOUN
cjal-3373	441	29	(	(	PUNCT
cjal-3373	441	30	8th	8th	ADJ
cjal-3373	441	31	ed	ed	NOUN
cjal-3373	441	32	.	.	PUNCT
cjal-3373	441	33	)	)	PUNCT
cjal-3373	442	1	177–78	177–78	PROPN
cjal-3373	442	2	(	(	PUNCT
cjal-3373	442	3	2018	2018	NUM
cjal-3373	442	4	)	)	PUNCT
cjal-3373	442	5	;	;	PUNCT
cjal-3373	442	6	yoshihiro	yoshihiro	PROPN
cjal-3373	442	7	masui	masui	NOUN
cjal-3373	442	8	,	,	PUNCT
cjal-3373	442	9	sozeihō	sozeihō	ADJ
cjal-3373	442	10	nyūmon	nyūmon	PROPN
cjal-3373	442	11	(	(	PUNCT
cjal-3373	442	12	2d	2d	PROPN
cjal-3373	442	13	ed	ed	NOUN
cjal-3373	442	14	.	.	PUNCT
cjal-3373	442	15	)	)	PUNCT
cjal-3373	443	1	[	[	X
cjal-3373	443	2	introduction	introduction	NOUN
cjal-3373	443	3	to	to	ADP
cjal-3373	443	4	tax	tax	NOUN
cjal-3373	443	5	law	law	NOUN
cjal-3373	443	6	]	]	X
cjal-3373	443	7	124	124	NUM
cjal-3373	443	8	(	(	PUNCT
cjal-3373	443	9	2018	2018	NUM
cjal-3373	443	10	)	)	PUNCT
cjal-3373	443	11	.	.	PUNCT
cjal-3373	444	1	111	111	NUM
cjal-3373	444	2	nuclear	nuclear	ADJ
cjal-3373	444	3	damage	damage	NOUN
cjal-3373	444	4	compensation	compensation	NOUN
cjal-3373	444	5	facilitation	facilitation	NOUN
cjal-3373	444	6	corporation	corporation	PROPN
cjal-3373	444	7	act	act	PROPN
cjal-3373	444	8	,	,	PUNCT
cjal-3373	444	9	supra	supra	PROPN
cjal-3373	444	10	note	note	NOUN
cjal-3373	444	11	58	58	NUM
cjal-3373	444	12	,	,	PUNCT
cjal-3373	444	13	art	art	NOUN
cjal-3373	444	14	.	.	PUNCT
cjal-3373	445	1	69	69	NUM
cjal-3373	445	2	para	para	NOUN
cjal-3373	445	3	2	2	NUM
cjal-3373	445	4	.	.	PUNCT
cjal-3373	446	1	this	this	DET
cjal-3373	446	2	section	section	NOUN
cjal-3373	446	3	slightly	slightly	ADV
cjal-3373	446	4	defers	defer	VERB
cjal-3373	446	5	the	the	DET
cjal-3373	446	6	timing	timing	NOUN
cjal-3373	446	7	of	of	ADP
cjal-3373	446	8	inclusion	inclusion	NOUN
cjal-3373	446	9	from	from	ADP
cjal-3373	446	10	the	the	DET
cjal-3373	446	11	time	time	NOUN
cjal-3373	446	12	when	when	SCONJ
cjal-3373	446	13	income	income	NOUN
cjal-3373	446	14	is	be	AUX
cjal-3373	446	15	decided	decide	VERB
cjal-3373	446	16	to	to	PART
cjal-3373	446	17	be	be	AUX
cjal-3373	446	18	realized	realize	VERB
cjal-3373	446	19	under	under	ADP
cjal-3373	446	20	the	the	DET
cjal-3373	446	21	rule	rule	NOUN
cjal-3373	446	22	of	of	ADP
cjal-3373	446	23	corporation	corporation	PROPN
cjal-3373	446	24	tax	tax	PROPN
cjal-3373	446	25	act	act	PROPN
cjal-3373	446	26	,	,	PUNCT
cjal-3373	446	27	article	article	NOUN
cjal-3373	446	28	22(4	22(4	NUM
cjal-3373	446	29	)	)	PUNCT
cjal-3373	446	30	to	to	ADP
cjal-3373	446	31	that	that	PRON
cjal-3373	446	32	when	when	SCONJ
cjal-3373	446	33	the	the	DET
cjal-3373	446	34	actual	actual	ADJ
cjal-3373	446	35	receipt	receipt	NOUN
cjal-3373	446	36	of	of	ADP
cjal-3373	446	37	financial	financial	ADJ
cjal-3373	446	38	assistance	assistance	NOUN
cjal-3373	446	39	occurred	occur	VERB
cjal-3373	446	40	to	to	PART
cjal-3373	446	41	avoid	avoid	VERB
cjal-3373	446	42	a	a	DET
cjal-3373	446	43	timing	timing	NOUN
cjal-3373	446	44	mismatch	mismatch	NOUN
cjal-3373	446	45	with	with	ADP
cjal-3373	446	46	deductions	deduction	NOUN
cjal-3373	446	47	of	of	ADP
cjal-3373	446	48	nuclear	nuclear	ADJ
cjal-3373	446	49	damage	damage	NOUN
cjal-3373	446	50	compensation	compensation	NOUN
cjal-3373	446	51	expenses	expense	NOUN
cjal-3373	446	52	.	.	PUNCT
cjal-3373	447	1	see	see	VERB
cjal-3373	447	2	takahashi	takahashi	PROPN
cjal-3373	447	3	,	,	PUNCT
cjal-3373	447	4	supra	supra	PROPN
cjal-3373	447	5	note	note	PROPN
cjal-3373	447	6	51	51	NUM
cjal-3373	447	7	,	,	PUNCT
cjal-3373	447	8	at	at	ADP
cjal-3373	447	9	215–16	215–16	NUM
cjal-3373	447	10	.	.	PUNCT
cjal-3373	448	1	112	112	NUM
cjal-3373	448	2	nuclear	nuclear	ADJ
cjal-3373	448	3	damage	damage	NOUN
cjal-3373	448	4	compensation	compensation	NOUN
cjal-3373	448	5	facilitation	facilitation	NOUN
cjal-3373	448	6	corporation	corporation	PROPN
cjal-3373	448	7	act	act	PROPN
cjal-3373	448	8	,	,	PUNCT
cjal-3373	448	9	supra	supra	PROPN
cjal-3373	448	10	note	note	NOUN
cjal-3373	448	11	58	58	NUM
cjal-3373	448	12	,	,	PUNCT
cjal-3373	448	13	art	art	NOUN
cjal-3373	448	14	.	.	PUNCT
cjal-3373	449	1	69	69	NUM
cjal-3373	449	2	para	para	NOUN
cjal-3373	449	3	1	1	NUM
cjal-3373	449	4	.	.	SYM
cjal-3373	449	5	113	113	NUM
cjal-3373	449	6	see	see	VERB
cjal-3373	449	7	supra	supra	PROPN
cjal-3373	449	8	note	note	PROPN
cjal-3373	449	9	72	72	NUM
cjal-3373	449	10	and	and	CCONJ
cjal-3373	449	11	accompanying	accompany	VERB
cjal-3373	449	12	text	text	NOUN
cjal-3373	449	13	.	.	PUNCT
cjal-3373	450	1	166	166	NUM
cjal-3373	450	2	columbia	columbia	PROPN
cjal-3373	450	3	journal	journal	PROPN
cjal-3373	450	4	of	of	ADP
cjal-3373	450	5	asian	asian	ADJ
cjal-3373	450	6	law	law	NOUN
cjal-3373	451	1	[	[	X
cjal-3373	451	2	vol	vol	NOUN
cjal-3373	451	3	.	.	PUNCT
cjal-3373	452	1	32:139	32:139	NUM
cjal-3373	452	2	remaining	remain	VERB
cjal-3373	452	3	shareholders,114	shareholders,114	PROPN
cjal-3373	452	4	although	although	SCONJ
cjal-3373	452	5	,	,	PUNCT
cjal-3373	452	6	presumably	presumably	ADV
cjal-3373	452	7	,	,	PUNCT
cjal-3373	452	8	legislators	legislator	NOUN
cjal-3373	452	9	did	do	AUX
cjal-3373	452	10	not	not	PART
cjal-3373	452	11	intend	intend	VERB
cjal-3373	452	12	for	for	ADP
cjal-3373	452	13	such	such	DET
cjal-3373	452	14	a	a	DET
cjal-3373	452	15	consequence	consequence	NOUN
cjal-3373	452	16	.	.	PUNCT
cjal-3373	453	1	figure	figure	NOUN
cjal-3373	453	2	2	2	NUM
cjal-3373	453	3	:	:	PUNCT
cjal-3373	453	4	conversion	conversion	NOUN
cjal-3373	453	5	of	of	ADP
cjal-3373	453	6	compensation	compensation	NOUN
cjal-3373	453	7	into	into	ADP
cjal-3373	453	8	deductible	deductible	ADJ
cjal-3373	453	9	contributions	contribution	NOUN
cjal-3373	453	10	cash	cash	NOUN
cjal-3373	453	11	outflow	outflow	NOUN
cjal-3373	453	12	cash	cash	NOUN
cjal-3373	453	13	inflow	inflow	NOUN
cjal-3373	453	14	cash	cash	NOUN
cjal-3373	453	15	outflow	outflow	NOUN
cjal-3373	453	16	implicit	implicit	ADJ
cjal-3373	453	17	loan	loan	NOUN
cjal-3373	453	18	compensation	compensation	NOUN
cjal-3373	453	19	deductible	deductible	ADJ
cjal-3373	453	20	financial	financial	ADJ
cjal-3373	453	21	assistance	assistance	NOUN
cjal-3373	453	22	includible	includible	NOUN
cjal-3373	453	23	contributions	contribution	NOUN
cjal-3373	453	24	deductible	deductible	ADJ
cjal-3373	453	25	⇒no	⇒no	NOUN
cjal-3373	453	26	expiration	expiration	NOUN
cjal-3373	453	27	explicit	explicit	ADJ
cjal-3373	453	28	loan	loan	NOUN
cjal-3373	453	29	compensation	compensation	NOUN
cjal-3373	453	30	deductible	deductible	ADJ
cjal-3373	453	31	⇒	⇒	PROPN
cjal-3373	453	32	expiration	expiration	NOUN
cjal-3373	453	33	loan	loan	NOUN
cjal-3373	453	34	non	non	ADJ
cjal-3373	453	35	-	-	ADJ
cjal-3373	453	36	includible	includible	ADJ
cjal-3373	453	37	repayment	repayment	NOUN
cjal-3373	453	38	non	non	ADJ
cjal-3373	453	39	-	-	ADJ
cjal-3373	453	40	deductible	deductible	ADJ
cjal-3373	453	41	3	3	NUM
cjal-3373	453	42	.	.	PUNCT
cjal-3373	453	43	conditions	condition	NOUN
cjal-3373	453	44	for	for	ADP
cjal-3373	453	45	tax	tax	NOUN
cjal-3373	453	46	benefits	benefit	NOUN
cjal-3373	453	47	we	we	PRON
cjal-3373	453	48	further	far	ADV
cjal-3373	453	49	delve	delve	VERB
cjal-3373	453	50	into	into	ADP
cjal-3373	453	51	the	the	DET
cjal-3373	453	52	question	question	NOUN
cjal-3373	453	53	regarding	regard	VERB
cjal-3373	453	54	the	the	DET
cjal-3373	453	55	conditions	condition	NOUN
cjal-3373	453	56	under	under	ADP
cjal-3373	453	57	which	which	PRON
cjal-3373	453	58	the	the	DET
cjal-3373	453	59	tax	tax	NOUN
cjal-3373	453	60	benefits	benefit	NOUN
cjal-3373	453	61	accrue	accrue	VERB
cjal-3373	453	62	to	to	ADP
cjal-3373	453	63	the	the	DET
cjal-3373	453	64	remaining	remain	VERB
cjal-3373	453	65	shareholders	shareholder	NOUN
cjal-3373	453	66	.	.	PUNCT
cjal-3373	454	1	first	first	ADV
cjal-3373	454	2	,	,	PUNCT
cjal-3373	454	3	existing	exist	VERB
cjal-3373	454	4	shareholders	shareholder	NOUN
cjal-3373	454	5	can	can	AUX
cjal-3373	454	6	enjoy	enjoy	VERB
cjal-3373	454	7	the	the	DET
cjal-3373	454	8	tax	tax	NOUN
cjal-3373	454	9	benefits	benefit	NOUN
cjal-3373	454	10	only	only	ADV
cjal-3373	454	11	by	by	ADP
cjal-3373	454	12	remaining	remain	VERB
cjal-3373	454	13	in	in	ADP
cjal-3373	454	14	tepco	tepco	PROPN
cjal-3373	454	15	till	till	SCONJ
cjal-3373	454	16	the	the	DET
cjal-3373	454	17	market	market	NOUN
cjal-3373	454	18	reflects	reflect	VERB
cjal-3373	454	19	the	the	DET
cjal-3373	454	20	value	value	NOUN
cjal-3373	454	21	of	of	ADP
cjal-3373	454	22	the	the	DET
cjal-3373	454	23	tax	tax	NOUN
cjal-3373	454	24	benefits	benefit	NOUN
cjal-3373	454	25	because	because	SCONJ
cjal-3373	454	26	a	a	DET
cjal-3373	454	27	corporation	corporation	NOUN
cjal-3373	454	28	can	can	AUX
cjal-3373	454	29	not	not	PART
cjal-3373	454	30	directly	directly	ADV
cjal-3373	454	31	distribute	distribute	VERB
cjal-3373	454	32	its	its	PRON
cjal-3373	454	33	losses	loss	NOUN
cjal-3373	454	34	to	to	ADP
cjal-3373	454	35	its	its	PRON
cjal-3373	454	36	shareholders	shareholder	NOUN
cjal-3373	454	37	,	,	PUNCT
cjal-3373	454	38	in	in	ADP
cjal-3373	454	39	contrast	contrast	NOUN
cjal-3373	454	40	to	to	ADP
cjal-3373	454	41	its	its	PRON
cjal-3373	454	42	profits,115	profits,115	NOUN
cjal-3373	454	43	and	and	CCONJ
cjal-3373	454	44	the	the	DET
cjal-3373	454	45	tax	tax	NOUN
cjal-3373	454	46	benefits	benefit	NOUN
cjal-3373	454	47	are	be	AUX
cjal-3373	454	48	legally	legally	ADV
cjal-3373	454	49	bestowed	bestow	VERB
cjal-3373	454	50	to	to	ADP
cjal-3373	454	51	tepco	tepco	PROPN
cjal-3373	454	52	rather	rather	ADV
cjal-3373	454	53	than	than	ADP
cjal-3373	454	54	the	the	DET
cjal-3373	454	55	shareholders	shareholder	NOUN
cjal-3373	454	56	.	.	PUNCT
cjal-3373	455	1	relatedly	relatedly	ADV
cjal-3373	455	2	,	,	PUNCT
cjal-3373	455	3	114	114	NUM
cjal-3373	455	4	if	if	SCONJ
cjal-3373	455	5	tepco	tepco	PROPN
cjal-3373	455	6	had	have	AUX
cjal-3373	455	7	entered	enter	VERB
cjal-3373	455	8	into	into	ADP
cjal-3373	455	9	bankruptcy	bankruptcy	NOUN
cjal-3373	455	10	,	,	PUNCT
cjal-3373	455	11	it	it	PRON
cjal-3373	455	12	would	would	AUX
cjal-3373	455	13	have	have	AUX
cjal-3373	455	14	been	be	AUX
cjal-3373	455	15	able	able	ADJ
cjal-3373	455	16	to	to	PART
cjal-3373	455	17	utilize	utilize	VERB
cjal-3373	455	18	net	net	ADJ
cjal-3373	455	19	losses	loss	NOUN
cjal-3373	455	20	entirely	entirely	ADV
cjal-3373	455	21	to	to	PART
cjal-3373	455	22	shelter	shelter	VERB
cjal-3373	455	23	the	the	DET
cjal-3373	455	24	cod	cod	NOUN
cjal-3373	455	25	income	income	NOUN
cjal-3373	455	26	.	.	PUNCT
cjal-3373	456	1	see	see	VERB
cjal-3373	456	2	corporation	corporation	PROPN
cjal-3373	456	3	tax	tax	PROPN
cjal-3373	456	4	act	act	PROPN
cjal-3373	456	5	,	,	PUNCT
cjal-3373	456	6	supra	supra	PROPN
cjal-3373	456	7	note	note	VERB
cjal-3373	456	8	107	107	NUM
cjal-3373	456	9	,	,	PUNCT
cjal-3373	456	10	art	art	NOUN
cjal-3373	456	11	.	.	PUNCT
cjal-3373	457	1	59	59	NUM
cjal-3373	457	2	.	.	PUNCT
cjal-3373	458	1	also	also	ADV
cjal-3373	458	2	,	,	PUNCT
cjal-3373	458	3	on	on	ADP
cjal-3373	458	4	investors	investor	NOUN
cjal-3373	458	5	’	'	PUNCT
cjal-3373	458	6	side	side	NOUN
cjal-3373	458	7	,	,	PUNCT
cjal-3373	458	8	corporate	corporate	ADJ
cjal-3373	458	9	shareholders	shareholder	NOUN
cjal-3373	458	10	can	can	AUX
cjal-3373	458	11	deduct	deduct	VERB
cjal-3373	458	12	the	the	DET
cjal-3373	458	13	unrecognized	unrecognized	ADJ
cjal-3373	458	14	losses	loss	NOUN
cjal-3373	458	15	of	of	ADP
cjal-3373	458	16	the	the	DET
cjal-3373	458	17	trading	trading	NOUN
cjal-3373	458	18	securities	security	NOUN
cjal-3373	458	19	by	by	ADP
cjal-3373	458	20	revaluation	revaluation	NOUN
cjal-3373	458	21	of	of	ADP
cjal-3373	458	22	their	their	PRON
cjal-3373	458	23	investment	investment	NOUN
cjal-3373	458	24	when	when	SCONJ
cjal-3373	458	25	the	the	DET
cjal-3373	458	26	market	market	NOUN
cjal-3373	458	27	value	value	NOUN
cjal-3373	458	28	of	of	ADP
cjal-3373	458	29	the	the	DET
cjal-3373	458	30	securities	security	NOUN
cjal-3373	458	31	significantly	significantly	ADV
cjal-3373	458	32	declined	decline	VERB
cjal-3373	458	33	.	.	PUNCT
cjal-3373	459	1	see	see	VERB
cjal-3373	459	2	corporation	corporation	PROPN
cjal-3373	459	3	tax	tax	PROPN
cjal-3373	459	4	act	act	PROPN
cjal-3373	459	5	,	,	PUNCT
cjal-3373	459	6	supra	supra	PROPN
cjal-3373	459	7	note	note	VERB
cjal-3373	459	8	107	107	NUM
cjal-3373	459	9	,	,	PUNCT
cjal-3373	459	10	art	art	NOUN
cjal-3373	459	11	.	.	PUNCT
cjal-3373	460	1	33(2	33(2	NUM
cjal-3373	460	2	)	)	PUNCT
cjal-3373	460	3	,	,	PUNCT
cjal-3373	460	4	hōjinzeihō	hōjinzeihō	VERB
cjal-3373	460	5	sekōrei	sekōrei	NOUN
cjal-3373	461	1	[	[	X
cjal-3373	461	2	cabinet	cabinet	NOUN
cjal-3373	461	3	order	order	NOUN
cjal-3373	461	4	for	for	ADP
cjal-3373	461	5	enforcement	enforcement	NOUN
cjal-3373	461	6	of	of	ADP
cjal-3373	461	7	corporate	corporate	ADJ
cjal-3373	461	8	tax	tax	NOUN
cjal-3373	461	9	act	act	NOUN
cjal-3373	461	10	]	]	PUNCT
cjal-3373	461	11	art	art	NOUN
cjal-3373	461	12	.	.	PUNCT
cjal-3373	462	1	68(1	68(1	NOUN
cjal-3373	462	2	)	)	PUNCT
cjal-3373	462	3	,	,	PUNCT
cjal-3373	462	4	para	para	NOUN
cjal-3373	462	5	.	.	PUNCT
cjal-3373	463	1	2	2	NUM
cjal-3373	463	2	.	.	X
cjal-3373	463	3	as	as	ADP
cjal-3373	463	4	for	for	ADP
cjal-3373	463	5	individual	individual	ADJ
cjal-3373	463	6	investors	investor	NOUN
cjal-3373	463	7	,	,	PUNCT
cjal-3373	463	8	they	they	PRON
cjal-3373	463	9	can	can	AUX
cjal-3373	463	10	not	not	PART
cjal-3373	463	11	deduct	deduct	VERB
cjal-3373	463	12	their	their	PRON
cjal-3373	463	13	losses	loss	NOUN
cjal-3373	463	14	in	in	ADP
cjal-3373	463	15	listed	list	VERB
cjal-3373	463	16	stocks	stock	NOUN
cjal-3373	463	17	by	by	ADP
cjal-3373	463	18	revaluation	revaluation	NOUN
cjal-3373	463	19	unless	unless	SCONJ
cjal-3373	463	20	the	the	DET
cjal-3373	463	21	issuer	issuer	ADJ
cjal-3373	463	22	company	company	NOUN
cjal-3373	463	23	goes	go	VERB
cjal-3373	463	24	into	into	ADP
cjal-3373	463	25	bankruptcy	bankruptcy	NOUN
cjal-3373	463	26	.	.	PUNCT
cjal-3373	464	1	see	see	VERB
cjal-3373	464	2	sozei	sozei	NOUN
cjal-3373	464	3	tokubetsu	tokubetsu	NOUN
cjal-3373	464	4	sochi	sochi	PROPN
cjal-3373	464	5	hō	hō	ADP
cjal-3373	464	6	[	[	X
cjal-3373	464	7	special	special	ADJ
cjal-3373	464	8	taxation	taxation	NOUN
cjal-3373	464	9	measures	measure	NOUN
cjal-3373	464	10	act	act	VERB
cjal-3373	464	11	]	]	X
cjal-3373	464	12	,	,	PUNCT
cjal-3373	464	13	art	art	NOUN
cjal-3373	464	14	.	.	PUNCT
cjal-3373	465	1	37	37	NUM
cjal-3373	465	2	-	-	SYM
cjal-3373	465	3	11	11	NUM
cjal-3373	465	4	-	-	PUNCT
cjal-3373	465	5	2(1	2(1	NUM
cjal-3373	465	6	)	)	PUNCT
cjal-3373	465	7	,	,	PUNCT
cjal-3373	465	8	para	para	NOUN
cjal-3373	465	9	.	.	PUNCT
cjal-3373	465	10	2	2	NUM
cjal-3373	465	11	;	;	PUNCT
cjal-3373	465	12	sozei	sozei	NOUN
cjal-3373	465	13	tokubetsu	tokubetsu	NOUN
cjal-3373	465	14	sochi	sochi	PROPN
cjal-3373	465	15	hō	hō	ADP
cjal-3373	465	16	sekōrei	sekōrei	PROPN
cjal-3373	465	17	[	[	X
cjal-3373	465	18	cabinet	cabinet	NOUN
cjal-3373	465	19	order	order	NOUN
cjal-3373	465	20	for	for	ADP
cjal-3373	465	21	enforcement	enforcement	NOUN
cjal-3373	465	22	of	of	ADP
cjal-3373	465	23	special	special	ADJ
cjal-3373	465	24	taxation	taxation	NOUN
cjal-3373	465	25	measures	measure	NOUN
cjal-3373	465	26	act	act	VERB
cjal-3373	465	27	]	]	PUNCT
cjal-3373	465	28	art	art	NOUN
cjal-3373	465	29	.	.	PUNCT
cjal-3373	466	1	25	25	NUM
cjal-3373	466	2	-	-	SYM
cjal-3373	466	3	9	9	NUM
cjal-3373	466	4	-	-	PUNCT
cjal-3373	466	5	2(3	2(3	NUM
cjal-3373	466	6	)	)	PUNCT
cjal-3373	466	7	,	,	PUNCT
cjal-3373	466	8	para	para	NOUN
cjal-3373	466	9	.	.	PUNCT
cjal-3373	467	1	1	1	X
cjal-3373	467	2	.	.	PUNCT
cjal-3373	467	3	however	however	ADV
cjal-3373	467	4	,	,	PUNCT
cjal-3373	467	5	it	it	PRON
cjal-3373	467	6	is	be	AUX
cjal-3373	467	7	not	not	PART
cjal-3373	467	8	appropriate	appropriate	ADJ
cjal-3373	467	9	to	to	PART
cjal-3373	467	10	compare	compare	VERB
cjal-3373	467	11	tepco	tepco	PROPN
cjal-3373	467	12	with	with	ADP
cjal-3373	467	13	bankrupt	bankrupt	ADJ
cjal-3373	467	14	corporation	corporation	NOUN
cjal-3373	467	15	because	because	SCONJ
cjal-3373	467	16	tepco	tepco	PROPN
cjal-3373	467	17	did	do	AUX
cjal-3373	467	18	not	not	PART
cjal-3373	467	19	enter	enter	VERB
cjal-3373	467	20	into	into	ADP
cjal-3373	467	21	bankruptcy	bankruptcy	NOUN
cjal-3373	467	22	and	and	CCONJ
cjal-3373	467	23	tepco	tepco	PROPN
cjal-3373	467	24	’s	’s	PART
cjal-3373	467	25	shareholders	shareholder	NOUN
cjal-3373	467	26	are	be	AUX
cjal-3373	467	27	remaining	remain	VERB
cjal-3373	467	28	in	in	ADP
cjal-3373	467	29	the	the	DET
cjal-3373	467	30	corporation	corporation	NOUN
cjal-3373	467	31	owing	owe	VERB
cjal-3373	467	32	to	to	ADP
cjal-3373	467	33	the	the	DET
cjal-3373	467	34	bailout	bailout	NOUN
cjal-3373	467	35	scheme	scheme	NOUN
cjal-3373	467	36	.	.	PUNCT
cjal-3373	468	1	115	115	NUM
cjal-3373	468	2	tadao	tadao	PROPN
cjal-3373	468	3	okamra	okamra	NOUN
cjal-3373	468	4	,	,	PUNCT
cjal-3373	468	5	hōjinkazei	hōjinkazei	VERB
cjal-3373	468	6	no	no	DET
cjal-3373	468	7	imi	imi	PROPN
cjal-3373	469	1	[	[	X
cjal-3373	469	2	the	the	DET
cjal-3373	469	3	meaning	meaning	NOUN
cjal-3373	469	4	of	of	ADP
cjal-3373	469	5	corporate	corporate	ADJ
cjal-3373	469	6	tax	tax	NOUN
cjal-3373	469	7	]	]	X
cjal-3373	469	8	,	,	PUNCT
cjal-3373	469	9	in	in	ADP
cjal-3373	469	10	atarashii	atarashii	NOUN
cjal-3373	469	11	hōjinzeihō	hōjinzeihō	NOUN
cjal-3373	469	12	[	[	X
cjal-3373	469	13	corporate	corporate	ADJ
cjal-3373	469	14	taxation	taxation	NOUN
cjal-3373	469	15	:	:	PUNCT
cjal-3373	469	16	facing	face	VERB
cjal-3373	469	17	the	the	DET
cjal-3373	469	18	future	future	NOUN
cjal-3373	469	19	]	]	X
cjal-3373	469	20	,	,	PUNCT
cjal-3373	469	21	1	1	NUM
cjal-3373	469	22	,	,	PUNCT
cjal-3373	469	23	11–12	11–12	NUM
cjal-3373	469	24	(	(	PUNCT
cjal-3373	469	25	tadao	tadao	VERB
cjal-3373	469	26	okamura	okamura	NOUN
cjal-3373	469	27	ed	ed	NOUN
cjal-3373	469	28	.	.	PROPN
cjal-3373	469	29	,	,	PUNCT
cjal-3373	469	30	2008	2008	NUM
cjal-3373	469	31	)	)	PUNCT
cjal-3373	469	32	.	.	PUNCT
cjal-3373	470	1	2019	2019	NUM
cjal-3373	470	2	]	]	PUNCT
cjal-3373	470	3	tax	tax	NOUN
cjal-3373	470	4	losses	loss	NOUN
cjal-3373	470	5	and	and	CCONJ
cjal-3373	470	6	excessive	excessive	ADJ
cjal-3373	470	7	risk	risk	NOUN
cjal-3373	470	8	taking	take	VERB
cjal-3373	470	9	167	167	NUM
cjal-3373	470	10	the	the	DET
cjal-3373	470	11	nationalization	nationalization	NOUN
cjal-3373	470	12	of	of	ADP
cjal-3373	470	13	tepco116	tepco116	PROPN
cjal-3373	470	14	reduces	reduce	VERB
cjal-3373	470	15	the	the	DET
cjal-3373	470	16	amount	amount	NOUN
cjal-3373	470	17	of	of	ADP
cjal-3373	470	18	tax	tax	NOUN
cjal-3373	470	19	benefits	benefit	NOUN
cjal-3373	470	20	to	to	ADP
cjal-3373	470	21	existing	exist	VERB
cjal-3373	470	22	shareholders	shareholder	NOUN
cjal-3373	470	23	to	to	ADP
cjal-3373	470	24	the	the	DET
cjal-3373	470	25	extent	extent	NOUN
cjal-3373	470	26	that	that	SCONJ
cjal-3373	470	27	the	the	DET
cjal-3373	470	28	government	government	NOUN
cjal-3373	470	29	indirectly	indirectly	ADV
cjal-3373	470	30	recaptures	recapture	VERB
cjal-3373	470	31	these	these	DET
cjal-3373	470	32	benefits	benefit	NOUN
cjal-3373	470	33	through	through	ADP
cjal-3373	470	34	its	its	PRON
cjal-3373	470	35	shareholding	shareholding	NOUN
cjal-3373	470	36	via	via	ADP
cjal-3373	470	37	the	the	DET
cjal-3373	470	38	corporation.117	corporation.117	PROPN
cjal-3373	470	39	once	once	SCONJ
cjal-3373	470	40	the	the	DET
cjal-3373	470	41	value	value	NOUN
cjal-3373	470	42	of	of	ADP
cjal-3373	470	43	the	the	DET
cjal-3373	470	44	tax	tax	NOUN
cjal-3373	470	45	benefits	benefit	NOUN
cjal-3373	470	46	is	be	AUX
cjal-3373	470	47	reflected	reflect	VERB
cjal-3373	470	48	in	in	ADP
cjal-3373	470	49	the	the	DET
cjal-3373	470	50	share	share	NOUN
cjal-3373	470	51	price	price	NOUN
cjal-3373	470	52	,	,	PUNCT
cjal-3373	470	53	existing	exist	VERB
cjal-3373	470	54	shareholders	shareholder	NOUN
cjal-3373	470	55	can	can	AUX
cjal-3373	470	56	economically	economically	ADV
cjal-3373	470	57	enjoy	enjoy	VERB
cjal-3373	470	58	the	the	DET
cjal-3373	470	59	tax	tax	NOUN
cjal-3373	470	60	benefits	benefit	NOUN
cjal-3373	470	61	by	by	ADP
cjal-3373	470	62	selling	sell	VERB
cjal-3373	470	63	their	their	PRON
cjal-3373	470	64	stocks	stock	NOUN
cjal-3373	470	65	at	at	ADP
cjal-3373	470	66	a	a	DET
cjal-3373	470	67	higher	high	ADJ
cjal-3373	470	68	price	price	NOUN
cjal-3373	470	69	than	than	SCONJ
cjal-3373	470	70	they	they	PRON
cjal-3373	470	71	would	would	AUX
cjal-3373	470	72	have	have	AUX
cjal-3373	470	73	received	receive	VERB
cjal-3373	470	74	without	without	ADP
cjal-3373	470	75	such	such	ADJ
cjal-3373	470	76	tax	tax	NOUN
cjal-3373	470	77	benefits	benefit	NOUN
cjal-3373	470	78	.	.	PUNCT
cjal-3373	471	1	118	118	NUM
cjal-3373	471	2	accordingly	accordingly	ADV
cjal-3373	471	3	,	,	PUNCT
cjal-3373	471	4	existing	exist	VERB
cjal-3373	471	5	shareholders	shareholder	NOUN
cjal-3373	471	6	must	must	AUX
cjal-3373	471	7	wait	wait	VERB
cjal-3373	471	8	until	until	SCONJ
cjal-3373	471	9	tepco	tepco	PROPN
cjal-3373	471	10	’s	’s	PART
cjal-3373	471	11	share	share	NOUN
cjal-3373	471	12	price	price	NOUN
cjal-3373	471	13	reflects	reflect	VERB
cjal-3373	471	14	the	the	DET
cjal-3373	471	15	favorable	favorable	ADJ
cjal-3373	471	16	tax	tax	NOUN
cjal-3373	471	17	treatment	treatment	NOUN
cjal-3373	471	18	scheme	scheme	NOUN
cjal-3373	471	19	,	,	PUNCT
cjal-3373	471	20	which	which	PRON
cjal-3373	471	21	presumably	presumably	ADV
cjal-3373	471	22	occurred	occur	VERB
cjal-3373	471	23	in	in	ADP
cjal-3373	471	24	june	june	PROPN
cjal-3373	471	25	2011	2011	NUM
cjal-3373	471	26	,	,	PUNCT
cjal-3373	471	27	when	when	SCONJ
cjal-3373	471	28	the	the	DET
cjal-3373	471	29	draft	draft	NOUN
cjal-3373	471	30	of	of	ADP
cjal-3373	471	31	ndcfca	ndcfca	NOUN
cjal-3373	471	32	was	be	AUX
cjal-3373	471	33	discussed	discuss	VERB
cjal-3373	471	34	and	and	CCONJ
cjal-3373	471	35	its	its	PRON
cjal-3373	471	36	adoption	adoption	NOUN
cjal-3373	471	37	was	be	AUX
cjal-3373	471	38	likely.119	likely.119	ADJ
cjal-3373	471	39	second	second	ADJ
cjal-3373	471	40	,	,	PUNCT
cjal-3373	471	41	it	it	PRON
cjal-3373	471	42	is	be	AUX
cjal-3373	471	43	clear	clear	ADJ
cjal-3373	471	44	that	that	SCONJ
cjal-3373	471	45	the	the	DET
cjal-3373	471	46	peculiar	peculiar	ADJ
cjal-3373	471	47	legal	legal	ADJ
cjal-3373	471	48	structure	structure	NOUN
cjal-3373	471	49	of	of	ADP
cjal-3373	471	50	the	the	DET
cjal-3373	471	51	financial	financial	ADJ
cjal-3373	471	52	assistance	assistance	NOUN
cjal-3373	471	53	and	and	CCONJ
cjal-3373	471	54	related	related	ADJ
cjal-3373	471	55	contribution	contribution	NOUN
cjal-3373	471	56	payments	payment	NOUN
cjal-3373	471	57	allowed	allow	VERB
cjal-3373	471	58	circumvention	circumvention	NOUN
cjal-3373	471	59	of	of	ADP
cjal-3373	471	60	the	the	DET
cjal-3373	471	61	strict	strict	ADJ
cjal-3373	471	62	limitation	limitation	NOUN
cjal-3373	471	63	of	of	ADP
cjal-3373	471	64	the	the	DET
cjal-3373	471	65	net	net	ADJ
cjal-3373	471	66	loss	loss	NOUN
cjal-3373	471	67	carryforward	carryforward	ADJ
cjal-3373	471	68	period	period	NOUN
cjal-3373	471	69	.	.	PUNCT
cjal-3373	472	1	compensation	compensation	NOUN
cjal-3373	472	2	liability	liability	NOUN
cjal-3373	472	3	for	for	ADP
cjal-3373	472	4	the	the	DET
cjal-3373	472	5	disaster	disaster	NOUN
cjal-3373	472	6	damage	damage	NOUN
cjal-3373	472	7	accrued	accrue	VERB
cjal-3373	472	8	in	in	ADP
cjal-3373	472	9	the	the	DET
cjal-3373	472	10	relatively	relatively	ADV
cjal-3373	472	11	early	early	ADJ
cjal-3373	472	12	years	year	NOUN
cjal-3373	472	13	,	,	PUNCT
cjal-3373	472	14	and	and	CCONJ
cjal-3373	472	15	the	the	DET
cjal-3373	472	16	electric	electric	PROPN
cjal-3373	472	17	power	power	NOUN
cjal-3373	472	18	business	business	NOUN
cjal-3373	472	19	can	can	AUX
cjal-3373	472	20	earn	earn	VERB
cjal-3373	472	21	stable	stable	ADJ
cjal-3373	472	22	profits	profit	NOUN
cjal-3373	472	23	owing	owe	VERB
cjal-3373	472	24	to	to	ADP
cjal-3373	472	25	its	its	PRON
cjal-3373	472	26	business	business	NOUN
cjal-3373	472	27	model	model	NOUN
cjal-3373	472	28	in	in	ADP
cjal-3373	472	29	later	later	ADJ
cjal-3373	472	30	years	year	NOUN
cjal-3373	472	31	once	once	SCONJ
cjal-3373	472	32	the	the	DET
cjal-3373	472	33	nuclear	nuclear	ADJ
cjal-3373	472	34	disaster	disaster	NOUN
cjal-3373	472	35	compensation	compensation	NOUN
cjal-3373	472	36	has	have	AUX
cjal-3373	472	37	been	be	AUX
cjal-3373	472	38	fully	fully	ADV
cjal-3373	472	39	paid	pay	VERB
cjal-3373	472	40	.	.	PUNCT
cjal-3373	473	1	unfortunately	unfortunately	ADV
cjal-3373	473	2	,	,	PUNCT
cjal-3373	473	3	these	these	DET
cjal-3373	473	4	conditions	condition	NOUN
cjal-3373	473	5	were	be	AUX
cjal-3373	473	6	satisfied	satisfied	ADJ
cjal-3373	473	7	by	by	ADP
cjal-3373	473	8	the	the	DET
cjal-3373	473	9	tepco	tepco	PROPN
cjal-3373	473	10	bailout	bailout	PROPN
cjal-3373	473	11	scheme	scheme	NOUN
cjal-3373	473	12	.	.	PUNCT
cjal-3373	474	1	because	because	SCONJ
cjal-3373	474	2	tepco	tepco	PROPN
cjal-3373	474	3	did	do	AUX
cjal-3373	474	4	not	not	PART
cjal-3373	474	5	enter	enter	VERB
cjal-3373	474	6	bankruptcy	bankruptcy	NOUN
cjal-3373	474	7	,	,	PUNCT
cjal-3373	474	8	existing	exist	VERB
cjal-3373	474	9	shareholders	shareholder	NOUN
cjal-3373	474	10	were	be	AUX
cjal-3373	474	11	not	not	PART
cjal-3373	474	12	wiped	wipe	VERB
cjal-3373	474	13	out	out	ADP
cjal-3373	474	14	from	from	ADP
cjal-3373	474	15	the	the	DET
cjal-3373	474	16	corporation	corporation	NOUN
cjal-3373	474	17	through	through	ADP
cjal-3373	474	18	a	a	DET
cjal-3373	474	19	bankruptcy	bankruptcy	NOUN
cjal-3373	474	20	proceeding	proceeding	NOUN
cjal-3373	474	21	.	.	PUNCT
cjal-3373	475	1	moreover	moreover	ADV
cjal-3373	475	2	,	,	PUNCT
cjal-3373	475	3	the	the	DET
cjal-3373	475	4	government	government	NOUN
cjal-3373	475	5	’s	’s	PART
cjal-3373	475	6	quick	quick	ADJ
cjal-3373	475	7	action	action	NOUN
cjal-3373	475	8	to	to	PART
cjal-3373	475	9	rescue	rescue	VERB
cjal-3373	475	10	tepco	tepco	PROPN
cjal-3373	475	11	discouraged	discourage	VERB
cjal-3373	475	12	existing	exist	VERB
cjal-3373	475	13	shareholders	shareholder	NOUN
cjal-3373	475	14	from	from	ADP
cjal-3373	475	15	disposing	dispose	VERB
cjal-3373	475	16	of	of	ADP
cjal-3373	475	17	their	their	PRON
cjal-3373	475	18	devalued	devalue	VERB
cjal-3373	475	19	tepco	tepco	PROPN
cjal-3373	475	20	stocks	stock	NOUN
cjal-3373	475	21	before	before	ADP
cjal-3373	475	22	the	the	DET
cjal-3373	475	23	announcement	announcement	NOUN
cjal-3373	475	24	of	of	ADP
cjal-3373	475	25	the	the	DET
cjal-3373	475	26	ndcfca	ndcfca	ADJ
cjal-3373	475	27	legislation	legislation	NOUN
cjal-3373	475	28	.	.	PUNCT
cjal-3373	476	1	furthermore	furthermore	ADV
cjal-3373	476	2	,	,	PUNCT
cjal-3373	476	3	tepco	tepco	PROPN
cjal-3373	476	4	succeeded	succeed	VERB
cjal-3373	476	5	in	in	ADP
cjal-3373	476	6	116	116	NUM
cjal-3373	476	7	part	part	NOUN
cjal-3373	476	8	iii.a.3	iii.a.3	PROPN
cjal-3373	476	9	.	.	PUNCT
cjal-3373	477	1	117	117	NUM
cjal-3373	477	2	see	see	NOUN
cjal-3373	477	3	supra	supra	PROPN
cjal-3373	477	4	note	note	NOUN
cjal-3373	477	5	91	91	NUM
cjal-3373	477	6	.	.	PUNCT
cjal-3373	478	1	in	in	ADP
cjal-3373	478	2	the	the	DET
cjal-3373	478	3	bailout	bailout	NOUN
cjal-3373	478	4	of	of	ADP
cjal-3373	478	5	general	general	ADJ
cjal-3373	478	6	motors	motors	PROPN
cjal-3373	478	7	(	(	PUNCT
cjal-3373	478	8	gm	gm	PROPN
cjal-3373	478	9	)	)	PUNCT
cjal-3373	478	10	,	,	PUNCT
cjal-3373	478	11	the	the	DET
cjal-3373	478	12	us	us	PROPN
cjal-3373	478	13	treasury	treasury	PROPN
cjal-3373	478	14	disguised	disguise	VERB
cjal-3373	478	15	the	the	DET
cjal-3373	478	16	true	true	ADJ
cjal-3373	478	17	cost	cost	NOUN
cjal-3373	478	18	of	of	ADP
cjal-3373	478	19	the	the	DET
cjal-3373	478	20	bailout	bailout	NOUN
cjal-3373	478	21	through	through	ADP
cjal-3373	478	22	holding	hold	VERB
cjal-3373	478	23	the	the	DET
cjal-3373	478	24	gm	gm	PROPN
cjal-3373	478	25	shares	share	NOUN
cjal-3373	478	26	and	and	CCONJ
cjal-3373	478	27	giving	give	VERB
cjal-3373	478	28	illegal	illegal	ADJ
cjal-3373	478	29	tax	tax	NOUN
cjal-3373	478	30	breaks	break	NOUN
cjal-3373	478	31	.	.	PUNCT
cjal-3373	479	1	see	see	VERB
cjal-3373	479	2	j.	j.	PROPN
cjal-3373	479	3	mark	mark	PROPN
cjal-3373	479	4	ramseyer	ramseyer	PROPN
cjal-3373	479	5	&	&	CCONJ
cjal-3373	479	6	eric	eric	PROPN
cjal-3373	479	7	b.	b.	PROPN
cjal-3373	479	8	rasmusen	rasmusen	PROPN
cjal-3373	479	9	,	,	PUNCT
cjal-3373	479	10	can	can	AUX
cjal-3373	479	11	the	the	DET
cjal-3373	479	12	treasury	treasury	NOUN
cjal-3373	479	13	exempt	exempt	VERB
cjal-3373	479	14	its	its	PRON
cjal-3373	479	15	own	own	ADJ
cjal-3373	479	16	companies	company	NOUN
cjal-3373	479	17	from	from	ADP
cjal-3373	479	18	tax	tax	NOUN
cjal-3373	479	19	?	?	PUNCT
cjal-3373	480	1	the	the	DET
cjal-3373	480	2	$	$	SYM
cjal-3373	480	3	45	45	NUM
cjal-3373	480	4	billion	billion	NUM
cjal-3373	480	5	gm	gm	PROPN
cjal-3373	480	6	nol	nol	PROPN
cjal-3373	480	7	carryforward	carryforward	PROPN
cjal-3373	480	8	,	,	PUNCT
cjal-3373	480	9	1	1	NUM
cjal-3373	480	10	cato	cato	PROPN
cjal-3373	480	11	papers	paper	NOUN
cjal-3373	480	12	on	on	ADP
cjal-3373	480	13	pub	pub	NOUN
cjal-3373	480	14	.	.	PUNCT
cjal-3373	480	15	pol’y	pol’y	NOUN
cjal-3373	480	16	1	1	NUM
cjal-3373	480	17	,	,	PUNCT
cjal-3373	480	18	7–9	7–9	NUM
cjal-3373	480	19	(	(	PUNCT
cjal-3373	480	20	2011	2011	NUM
cjal-3373	480	21	)	)	PUNCT
cjal-3373	480	22	.	.	PUNCT
cjal-3373	481	1	118	118	NUM
cjal-3373	481	2	if	if	SCONJ
cjal-3373	481	3	investors	investor	NOUN
cjal-3373	481	4	sell	sell	VERB
cjal-3373	481	5	their	their	PRON
cjal-3373	481	6	investment	investment	NOUN
cjal-3373	481	7	in	in	ADP
cjal-3373	481	8	listed	list	VERB
cjal-3373	481	9	stocks	stock	NOUN
cjal-3373	481	10	,	,	PUNCT
cjal-3373	481	11	they	they	PRON
cjal-3373	481	12	can	can	AUX
cjal-3373	481	13	deduct	deduct	VERB
cjal-3373	481	14	the	the	DET
cjal-3373	481	15	basis	basis	NOUN
cjal-3373	481	16	of	of	ADP
cjal-3373	481	17	their	their	PRON
cjal-3373	481	18	stocks	stock	NOUN
cjal-3373	481	19	.	.	PUNCT
cjal-3373	482	1	see	see	VERB
cjal-3373	482	2	corporation	corporation	NOUN
cjal-3373	482	3	tax	tax	PROPN
cjal-3373	482	4	act	act	PROPN
cjal-3373	482	5	,	,	PUNCT
cjal-3373	482	6	supra	supra	PROPN
cjal-3373	482	7	note	note	VERB
cjal-3373	482	8	107	107	NUM
cjal-3373	482	9	,	,	PUNCT
cjal-3373	482	10	art	art	NOUN
cjal-3373	482	11	.	.	PUNCT
cjal-3373	483	1	22(3	22(3	NUM
cjal-3373	483	2	)	)	PUNCT
cjal-3373	483	3	(	(	PUNCT
cjal-3373	483	4	for	for	ADP
cjal-3373	483	5	corporate	corporate	ADJ
cjal-3373	483	6	shareholders	shareholder	NOUN
cjal-3373	483	7	)	)	PUNCT
cjal-3373	483	8	;	;	PUNCT
cjal-3373	483	9	special	special	ADJ
cjal-3373	483	10	taxation	taxation	NOUN
cjal-3373	483	11	measures	measure	NOUN
cjal-3373	483	12	act	act	VERB
cjal-3373	483	13	,	,	PUNCT
cjal-3373	483	14	supra	supra	PROPN
cjal-3373	483	15	note	note	PROPN
cjal-3373	483	16	114	114	NUM
cjal-3373	483	17	,	,	PUNCT
cjal-3373	483	18	art	art	NOUN
cjal-3373	483	19	.	.	PUNCT
cjal-3373	484	1	37–11	37–11	NUM
cjal-3373	484	2	(	(	PUNCT
cjal-3373	484	3	for	for	ADP
cjal-3373	484	4	individual	individual	ADJ
cjal-3373	484	5	shareholders	shareholder	NOUN
cjal-3373	484	6	who	who	PRON
cjal-3373	484	7	invest	invest	VERB
cjal-3373	484	8	in	in	ADP
cjal-3373	484	9	listed	list	VERB
cjal-3373	484	10	stocks	stock	NOUN
cjal-3373	484	11	)	)	PUNCT
cjal-3373	484	12	.	.	PUNCT
cjal-3373	485	1	individual	individual	ADJ
cjal-3373	485	2	investors	investor	NOUN
cjal-3373	485	3	can	can	AUX
cjal-3373	485	4	not	not	PART
cjal-3373	485	5	deduct	deduct	VERB
cjal-3373	485	6	the	the	DET
cjal-3373	485	7	basis	basis	NOUN
cjal-3373	485	8	of	of	ADP
cjal-3373	485	9	their	their	PRON
cjal-3373	485	10	investment	investment	NOUN
cjal-3373	485	11	in	in	ADP
cjal-3373	485	12	unlisted	unlisted	ADJ
cjal-3373	485	13	securities	security	NOUN
cjal-3373	485	14	because	because	SCONJ
cjal-3373	485	15	of	of	ADP
cjal-3373	485	16	the	the	DET
cjal-3373	485	17	narrow	narrow	ADJ
cjal-3373	485	18	wording	wording	NOUN
cjal-3373	485	19	of	of	ADP
cjal-3373	485	20	shotokuzeihō	shotokuzeihō	PROPN
cjal-3373	485	21	[	[	X
cjal-3373	485	22	income	income	NOUN
cjal-3373	485	23	tax	tax	NOUN
cjal-3373	485	24	act	act	PROPN
cjal-3373	485	25	]	]	PUNCT
cjal-3373	485	26	.	.	PUNCT
cjal-3373	486	1	see	see	VERB
cjal-3373	487	1	shotokuzeihō	shotokuzeihō	PROPN
cjal-3373	488	1	[	[	X
cjal-3373	488	2	income	income	NOUN
cjal-3373	488	3	tax	tax	NOUN
cjal-3373	488	4	act	act	PROPN
cjal-3373	488	5	]	]	PUNCT
cjal-3373	488	6	,	,	PUNCT
cjal-3373	488	7	law	law	NOUN
cjal-3373	488	8	no	no	NOUN
cjal-3373	488	9	.	.	PROPN
cjal-3373	489	1	33	33	NUM
cjal-3373	489	2	of	of	ADP
cjal-3373	489	3	1965	1965	NUM
cjal-3373	489	4	,	,	PUNCT
cjal-3373	489	5	art	art	NOUN
cjal-3373	489	6	.	.	PUNCT
cjal-3373	490	1	51	51	NUM
cjal-3373	490	2	.	.	X
cjal-3373	490	3	119	119	NUM
cjal-3373	490	4	see	see	VERB
cjal-3373	490	5	morita	morita	PROPN
cjal-3373	490	6	,	,	PUNCT
cjal-3373	490	7	supra	supra	PROPN
cjal-3373	490	8	note	note	PROPN
cjal-3373	490	9	51	51	NUM
cjal-3373	490	10	,	,	PUNCT
cjal-3373	490	11	at	at	ADP
cjal-3373	490	12	33	33	NUM
cjal-3373	490	13	.	.	PUNCT
cjal-3373	490	14	168	168	NUM
cjal-3373	490	15	columbia	columbia	PROPN
cjal-3373	490	16	journal	journal	PROPN
cjal-3373	490	17	of	of	ADP
cjal-3373	490	18	asian	asian	ADJ
cjal-3373	490	19	law	law	NOUN
cjal-3373	491	1	[	[	X
cjal-3373	491	2	vol	vol	NOUN
cjal-3373	491	3	.	.	PUNCT
cjal-3373	491	4	32:139	32:139	NUM
cjal-3373	492	1	circumventing	circumvent	VERB
cjal-3373	492	2	the	the	DET
cjal-3373	492	3	time	time	NOUN
cjal-3373	492	4	limitation	limitation	NOUN
cjal-3373	492	5	of	of	ADP
cjal-3373	492	6	the	the	DET
cjal-3373	492	7	net	net	ADJ
cjal-3373	492	8	loss	loss	NOUN
cjal-3373	492	9	carryforward	carryforward	NOUN
cjal-3373	492	10	owing	owe	VERB
cjal-3373	492	11	to	to	ADP
cjal-3373	492	12	the	the	DET
cjal-3373	492	13	peculiar	peculiar	ADJ
cjal-3373	492	14	legal	legal	ADJ
cjal-3373	492	15	structure	structure	NOUN
cjal-3373	492	16	of	of	ADP
cjal-3373	492	17	the	the	DET
cjal-3373	492	18	bailout	bailout	NOUN
cjal-3373	492	19	scheme	scheme	NOUN
cjal-3373	492	20	.	.	PUNCT
cjal-3373	493	1	if	if	SCONJ
cjal-3373	493	2	the	the	DET
cjal-3373	493	3	market	market	NOUN
cjal-3373	493	4	predicts	predict	VERB
cjal-3373	493	5	that	that	SCONJ
cjal-3373	493	6	similar	similar	ADJ
cjal-3373	493	7	bailout	bailout	NOUN
cjal-3373	493	8	schemes	scheme	NOUN
cjal-3373	493	9	would	would	AUX
cjal-3373	493	10	continue	continue	VERB
cjal-3373	493	11	to	to	PART
cjal-3373	493	12	be	be	AUX
cjal-3373	493	13	applied	apply	VERB
cjal-3373	493	14	for	for	ADP
cjal-3373	493	15	future	future	ADJ
cjal-3373	493	16	disasters	disaster	NOUN
cjal-3373	493	17	,	,	PUNCT
cjal-3373	493	18	120	120	NUM
cjal-3373	493	19	corporations	corporation	NOUN
cjal-3373	493	20	and	and	CCONJ
cjal-3373	493	21	shareholders	shareholder	NOUN
cjal-3373	493	22	that	that	PRON
cjal-3373	493	23	are	be	AUX
cjal-3373	493	24	likely	likely	ADJ
cjal-3373	493	25	to	to	PART
cjal-3373	493	26	be	be	AUX
cjal-3373	493	27	bailed	bail	VERB
cjal-3373	493	28	out	out	ADP
cjal-3373	493	29	upon	upon	SCONJ
cjal-3373	493	30	their	their	PRON
cjal-3373	493	31	failure	failure	NOUN
cjal-3373	493	32	are	be	AUX
cjal-3373	493	33	not	not	PART
cjal-3373	493	34	discouraged	discourage	VERB
cjal-3373	493	35	from	from	ADP
cjal-3373	493	36	taking	take	VERB
cjal-3373	493	37	excessive	excessive	ADJ
cjal-3373	493	38	risk	risk	NOUN
cjal-3373	493	39	ex	ex	NOUN
cjal-3373	493	40	-	-	NOUN
cjal-3373	493	41	ante	ante	NOUN
cjal-3373	493	42	by	by	ADP
cjal-3373	493	43	the	the	DET
cjal-3373	493	44	time	time	NOUN
cjal-3373	493	45	limitation	limitation	NOUN
cjal-3373	493	46	of	of	ADP
cjal-3373	493	47	the	the	DET
cjal-3373	493	48	net	net	ADJ
cjal-3373	493	49	loss	loss	NOUN
cjal-3373	493	50	carryforward	carryforward	NOUN
cjal-3373	493	51	.	.	PUNCT
cjal-3373	494	1	thus	thus	ADV
cjal-3373	494	2	,	,	PUNCT
cjal-3373	494	3	certain	certain	ADJ
cjal-3373	494	4	corporations	corporation	NOUN
cjal-3373	494	5	can	can	AUX
cjal-3373	494	6	enjoy	enjoy	VERB
cjal-3373	494	7	ex	ex	ADJ
cjal-3373	494	8	-	-	ADJ
cjal-3373	494	9	ante	ante	NOUN
cjal-3373	494	10	bailout	bailout	NOUN
cjal-3373	494	11	subsidy	subsidy	NOUN
cjal-3373	494	12	that	that	PRON
cjal-3373	494	13	ordinary	ordinary	ADJ
cjal-3373	494	14	corporations	corporation	NOUN
cjal-3373	494	15	can	can	AUX
cjal-3373	494	16	not	not	PART
cjal-3373	494	17	.	.	PUNCT
cjal-3373	495	1	c.	c.	PROPN
cjal-3373	495	2	possible	possible	ADJ
cjal-3373	495	3	solutions	solution	NOUN
cjal-3373	495	4	and	and	CCONJ
cjal-3373	495	5	their	their	PRON
cjal-3373	495	6	limits	limit	NOUN
cjal-3373	495	7	in	in	ADP
cjal-3373	495	8	this	this	DET
cjal-3373	495	9	section	section	NOUN
cjal-3373	495	10	,	,	PUNCT
cjal-3373	495	11	we	we	PRON
cjal-3373	495	12	consider	consider	VERB
cjal-3373	495	13	possible	possible	ADJ
cjal-3373	495	14	solutions	solution	NOUN
cjal-3373	495	15	to	to	PART
cjal-3373	495	16	remedy	remedy	VERB
cjal-3373	495	17	these	these	DET
cjal-3373	495	18	problems	problem	NOUN
cjal-3373	495	19	and	and	CCONJ
cjal-3373	495	20	their	their	PRON
cjal-3373	495	21	limits	limit	NOUN
cjal-3373	495	22	.	.	PUNCT
cjal-3373	496	1	first	first	ADV
cjal-3373	496	2	,	,	PUNCT
cjal-3373	496	3	we	we	PRON
cjal-3373	496	4	roughly	roughly	ADV
cjal-3373	496	5	simulate	simulate	VERB
cjal-3373	496	6	the	the	DET
cjal-3373	496	7	results	result	NOUN
cjal-3373	496	8	of	of	ADP
cjal-3373	496	9	an	an	DET
cjal-3373	496	10	alternative	alternative	ADJ
cjal-3373	496	11	tax	tax	NOUN
cjal-3373	496	12	treatment	treatment	NOUN
cjal-3373	496	13	without	without	ADP
cjal-3373	496	14	worrying	worry	VERB
cjal-3373	496	15	about	about	ADP
cjal-3373	496	16	the	the	DET
cjal-3373	496	17	possible	possible	ADJ
cjal-3373	496	18	constitutionality	constitutionality	NOUN
cjal-3373	496	19	concerns	concern	NOUN
cjal-3373	496	20	associated	associate	VERB
cjal-3373	496	21	with	with	ADP
cjal-3373	496	22	retroactive	retroactive	ADJ
cjal-3373	496	23	legislation	legislation	NOUN
cjal-3373	496	24	.	.	PUNCT
cjal-3373	497	1	next	next	ADV
cjal-3373	497	2	,	,	PUNCT
cjal-3373	497	3	we	we	PRON
cjal-3373	497	4	consider	consider	VERB
cjal-3373	497	5	a	a	DET
cjal-3373	497	6	possible	possible	ADJ
cjal-3373	497	7	solution	solution	NOUN
cjal-3373	497	8	that	that	PRON
cjal-3373	497	9	does	do	AUX
cjal-3373	497	10	not	not	PART
cjal-3373	497	11	rely	rely	VERB
cjal-3373	497	12	on	on	ADP
cjal-3373	497	13	retroactive	retroactive	ADJ
cjal-3373	497	14	legislation	legislation	NOUN
cjal-3373	497	15	to	to	PART
cjal-3373	497	16	avoid	avoid	VERB
cjal-3373	497	17	constitutionality	constitutionality	NOUN
cjal-3373	497	18	questions.121	questions.121	ADP
cjal-3373	497	19	the	the	DET
cjal-3373	497	20	solutions	solution	NOUN
cjal-3373	497	21	in	in	ADP
cjal-3373	497	22	this	this	DET
cjal-3373	497	23	section	section	NOUN
cjal-3373	497	24	are	be	AUX
cjal-3373	497	25	mainly	mainly	ADV
cjal-3373	497	26	proposed	propose	VERB
cjal-3373	497	27	from	from	ADP
cjal-3373	497	28	an	an	DET
cjal-3373	497	29	ex	ex	NOUN
cjal-3373	497	30	-	-	NOUN
cjal-3373	497	31	post	post	ADJ
cjal-3373	497	32	perspective	perspective	NOUN
cjal-3373	497	33	rather	rather	ADV
cjal-3373	497	34	than	than	ADP
cjal-3373	497	35	an	an	DET
cjal-3373	497	36	ex	ex	NOUN
cjal-3373	497	37	-	-	NOUN
cjal-3373	497	38	ante	ante	NOUN
cjal-3373	497	39	perspective122	perspective122	PROPN
cjal-3373	497	40	because	because	SCONJ
cjal-3373	497	41	what	what	PRON
cjal-3373	497	42	is	be	AUX
cjal-3373	497	43	done	do	VERB
cjal-3373	497	44	can	can	AUX
cjal-3373	497	45	not	not	PART
cjal-3373	497	46	be	be	AUX
cjal-3373	497	47	undone	undo	VERB
cjal-3373	497	48	.	.	PUNCT
cjal-3373	498	1	1	1	X
cjal-3373	498	2	.	.	X
cjal-3373	498	3	a	a	DET
cjal-3373	498	4	possible	possible	ADJ
cjal-3373	498	5	solution	solution	NOUN
cjal-3373	498	6	with	with	ADP
cjal-3373	498	7	retroactive	retroactive	ADJ
cjal-3373	498	8	effects	effect	NOUN
cjal-3373	498	9	one	one	NUM
cjal-3373	498	10	possible	possible	ADJ
cjal-3373	498	11	solution	solution	NOUN
cjal-3373	498	12	is	be	AUX
cjal-3373	498	13	to	to	PART
cjal-3373	498	14	treat	treat	VERB
cjal-3373	498	15	the	the	DET
cjal-3373	498	16	financial	financial	ADJ
cjal-3373	498	17	assistance	assistance	NOUN
cjal-3373	498	18	and	and	CCONJ
cjal-3373	498	19	contribution	contribution	NOUN
cjal-3373	498	20	payments	payment	NOUN
cjal-3373	498	21	as	as	ADP
cjal-3373	498	22	loans	loan	NOUN
cjal-3373	498	23	and	and	CCONJ
cjal-3373	498	24	repayments	repayment	NOUN
cjal-3373	498	25	.	.	PUNCT
cjal-3373	499	1	we	we	PRON
cjal-3373	499	2	can	can	AUX
cjal-3373	499	3	roughly	roughly	ADV
cjal-3373	499	4	estimate	estimate	VERB
cjal-3373	499	5	the	the	DET
cjal-3373	499	6	magnitude	magnitude	NOUN
cjal-3373	499	7	of	of	ADP
cjal-3373	499	8	the	the	DET
cjal-3373	499	9	tax	tax	NOUN
cjal-3373	499	10	benefits	benefit	NOUN
cjal-3373	499	11	by	by	ADP
cjal-3373	499	12	comparing	compare	VERB
cjal-3373	499	13	tepco	tepco	PROPN
cjal-3373	499	14	’s	’s	PART
cjal-3373	499	15	financial	financial	ADJ
cjal-3373	499	16	statements	statement	NOUN
cjal-3373	499	17	to	to	ADP
cjal-3373	499	18	those	those	PRON
cjal-3373	499	19	under	under	ADP
cjal-3373	499	20	the	the	DET
cjal-3373	499	21	proposed	propose	VERB
cjal-3373	499	22	solution.123	solution.123	NOUN
cjal-3373	499	23	according	accord	VERB
cjal-3373	499	24	to	to	ADP
cjal-3373	499	25	this	this	DET
cjal-3373	499	26	solution	solution	NOUN
cjal-3373	499	27	,	,	PUNCT
cjal-3373	499	28	tepco	tepco	PROPN
cjal-3373	499	29	’s	’s	PART
cjal-3373	499	30	tax	tax	NOUN
cjal-3373	499	31	burden	burden	NOUN
cjal-3373	499	32	would	would	AUX
cjal-3373	499	33	be	be	AUX
cjal-3373	499	34	zero	zero	NUM
cjal-3373	499	35	while	while	SCONJ
cjal-3373	499	36	substantial	substantial	ADJ
cjal-3373	499	37	nuclear	nuclear	ADJ
cjal-3373	499	38	damage	damage	NOUN
cjal-3373	499	39	compensation	compensation	NOUN
cjal-3373	499	40	expenses	expense	NOUN
cjal-3373	499	41	accrue	accrue	VERB
cjal-3373	499	42	because	because	SCONJ
cjal-3373	499	43	the	the	DET
cjal-3373	499	44	expenses	expense	NOUN
cjal-3373	499	45	are	be	AUX
cjal-3373	499	46	still	still	ADV
cjal-3373	499	47	deductible	deductible	ADJ
cjal-3373	499	48	,	,	PUNCT
cjal-3373	499	49	leading	lead	VERB
cjal-3373	499	50	to	to	ADP
cjal-3373	499	51	sizable	sizable	ADJ
cjal-3373	499	52	net	net	ADJ
cjal-3373	499	53	120	120	NUM
cjal-3373	499	54	in	in	ADP
cjal-3373	499	55	practice	practice	NOUN
cjal-3373	499	56	,	,	PUNCT
cjal-3373	499	57	ndcfca	ndcfca	PROPN
cjal-3373	499	58	was	be	AUX
cjal-3373	499	59	legislated	legislate	VERB
cjal-3373	499	60	in	in	ADP
cjal-3373	499	61	the	the	DET
cjal-3373	499	62	form	form	NOUN
cjal-3373	499	63	that	that	PRON
cjal-3373	499	64	is	be	AUX
cjal-3373	499	65	applicable	applicable	ADJ
cjal-3373	499	66	to	to	ADP
cjal-3373	499	67	future	future	ADJ
cjal-3373	499	68	nuclear	nuclear	ADJ
cjal-3373	499	69	accidents	accident	NOUN
cjal-3373	499	70	.	.	PUNCT
cjal-3373	500	1	121	121	NUM
cjal-3373	500	2	see	see	VERB
cjal-3373	500	3	hiroshi	hiroshi	PROPN
cjal-3373	500	4	kaneko	kaneko	PROPN
cjal-3373	500	5	,	,	PUNCT
cjal-3373	500	6	rule	rule	NOUN
cjal-3373	500	7	of	of	ADP
cjal-3373	500	8	law	law	NOUN
cjal-3373	500	9	and	and	CCONJ
cjal-3373	500	10	japanese	japanese	ADJ
cjal-3373	500	11	tax	tax	NOUN
cjal-3373	500	12	law	law	NOUN
cjal-3373	500	13	14–20	14–20	NUM
cjal-3373	500	14	(	(	PUNCT
cjal-3373	500	15	2016	2016	NUM
cjal-3373	500	16	)	)	PUNCT
cjal-3373	500	17	.	.	PUNCT
cjal-3373	501	1	122	122	NUM
cjal-3373	501	2	nevertheless	nevertheless	ADV
cjal-3373	501	3	,	,	PUNCT
cjal-3373	501	4	this	this	DET
cjal-3373	501	5	solution	solution	NOUN
cjal-3373	501	6	can	can	AUX
cjal-3373	501	7	have	have	VERB
cjal-3373	501	8	ex	ex	NOUN
cjal-3373	501	9	-	-	NOUN
cjal-3373	501	10	ante	ante	NOUN
cjal-3373	501	11	effects	effect	NOUN
cjal-3373	501	12	for	for	ADP
cjal-3373	501	13	future	future	ADJ
cjal-3373	501	14	bailouts	bailout	NOUN
cjal-3373	501	15	.	.	PUNCT
cjal-3373	502	1	123	123	NUM
cjal-3373	502	2	a	a	DET
cjal-3373	502	3	simulation	simulation	NOUN
cjal-3373	502	4	using	use	VERB
cjal-3373	502	5	financial	financial	ADJ
cjal-3373	502	6	statements	statement	NOUN
cjal-3373	502	7	has	have	VERB
cjal-3373	502	8	limits	limit	NOUN
cjal-3373	502	9	because	because	SCONJ
cjal-3373	502	10	the	the	DET
cjal-3373	502	11	purpose	purpose	NOUN
cjal-3373	502	12	of	of	ADP
cjal-3373	502	13	financial	financial	ADJ
cjal-3373	502	14	statements	statement	NOUN
cjal-3373	502	15	differs	differ	VERB
cjal-3373	502	16	from	from	ADP
cjal-3373	502	17	that	that	PRON
cjal-3373	502	18	of	of	ADP
cjal-3373	502	19	tax	tax	NOUN
cjal-3373	502	20	accounting	accounting	NOUN
cjal-3373	502	21	,	,	PUNCT
cjal-3373	502	22	which	which	PRON
cjal-3373	502	23	is	be	AUX
cjal-3373	502	24	not	not	PART
cjal-3373	502	25	open	open	ADJ
cjal-3373	502	26	to	to	ADP
cjal-3373	502	27	the	the	DET
cjal-3373	502	28	public	public	NOUN
cjal-3373	502	29	.	.	PUNCT
cjal-3373	503	1	however	however	ADV
cjal-3373	503	2	,	,	PUNCT
cjal-3373	503	3	we	we	PRON
cjal-3373	503	4	believe	believe	VERB
cjal-3373	503	5	that	that	SCONJ
cjal-3373	503	6	it	it	PRON
cjal-3373	503	7	is	be	AUX
cjal-3373	503	8	helpful	helpful	ADJ
cjal-3373	503	9	to	to	PART
cjal-3373	503	10	provide	provide	VERB
cjal-3373	503	11	a	a	DET
cjal-3373	503	12	concrete	concrete	ADJ
cjal-3373	503	13	image	image	NOUN
cjal-3373	503	14	of	of	ADP
cjal-3373	503	15	the	the	DET
cjal-3373	503	16	results	result	NOUN
cjal-3373	503	17	of	of	ADP
cjal-3373	503	18	the	the	DET
cjal-3373	503	19	proposed	propose	VERB
cjal-3373	503	20	solution	solution	NOUN
cjal-3373	503	21	.	.	PUNCT
cjal-3373	504	1	2019	2019	NUM
cjal-3373	504	2	]	]	PUNCT
cjal-3373	504	3	tax	tax	NOUN
cjal-3373	504	4	losses	loss	NOUN
cjal-3373	504	5	and	and	CCONJ
cjal-3373	504	6	excessive	excessive	ADJ
cjal-3373	504	7	risk	risk	NOUN
cjal-3373	504	8	taking	take	VERB
cjal-3373	504	9	169	169	NUM
cjal-3373	504	10	losses.124	losses.124	NOUN
cjal-3373	504	11	this	this	DET
cjal-3373	504	12	scenario	scenario	NOUN
cjal-3373	504	13	may	may	AUX
cjal-3373	504	14	seem	seem	VERB
cjal-3373	504	15	more	more	ADV
cjal-3373	504	16	favorable	favorable	ADJ
cjal-3373	504	17	for	for	ADP
cjal-3373	504	18	tepco	tepco	PROPN
cjal-3373	504	19	than	than	ADP
cjal-3373	504	20	the	the	DET
cjal-3373	504	21	treatment	treatment	NOUN
cjal-3373	504	22	under	under	ADP
cjal-3373	504	23	ndcfca	ndcfca	NOUN
cjal-3373	504	24	do	do	VERB
cjal-3373	504	25	because	because	SCONJ
cjal-3373	504	26	financial	financial	ADJ
cjal-3373	504	27	assistance	assistance	NOUN
cjal-3373	504	28	receipts	receipt	NOUN
cjal-3373	504	29	and	and	CCONJ
cjal-3373	504	30	compensation	compensation	NOUN
cjal-3373	504	31	liability	liability	NOUN
cjal-3373	504	32	payments	payment	NOUN
cjal-3373	504	33	are	be	AUX
cjal-3373	504	34	treated	treat	VERB
cjal-3373	504	35	asymmetrically	asymmetrically	ADV
cjal-3373	504	36	.	.	PUNCT
cjal-3373	505	1	however	however	ADV
cjal-3373	505	2	,	,	PUNCT
cjal-3373	505	3	it	it	PRON
cjal-3373	505	4	is	be	AUX
cjal-3373	505	5	not	not	PART
cjal-3373	505	6	as	as	ADV
cjal-3373	505	7	favorable	favorable	ADJ
cjal-3373	505	8	as	as	SCONJ
cjal-3373	505	9	it	it	PRON
cjal-3373	505	10	appears	appear	VERB
cjal-3373	505	11	because	because	SCONJ
cjal-3373	505	12	the	the	DET
cjal-3373	505	13	net	net	ADJ
cjal-3373	505	14	losses	loss	NOUN
cjal-3373	505	15	go	go	VERB
cjal-3373	505	16	away	away	ADV
cjal-3373	505	17	without	without	ADP
cjal-3373	505	18	sheltering	shelter	VERB
cjal-3373	505	19	taxable	taxable	ADJ
cjal-3373	505	20	income	income	NOUN
cjal-3373	505	21	owing	owe	VERB
cjal-3373	505	22	to	to	ADP
cjal-3373	505	23	the	the	DET
cjal-3373	505	24	time	time	NOUN
cjal-3373	505	25	limitation	limitation	NOUN
cjal-3373	505	26	of	of	ADP
cjal-3373	505	27	the	the	DET
cjal-3373	505	28	carryforward	carryforward	NOUN
cjal-3373	505	29	.	.	PUNCT
cjal-3373	506	1	for	for	ADP
cjal-3373	506	2	instance	instance	NOUN
cjal-3373	506	3	,	,	PUNCT
cjal-3373	506	4	net	net	ADJ
cjal-3373	506	5	losses	loss	NOUN
cjal-3373	506	6	in	in	ADP
cjal-3373	506	7	2011	2011	NUM
cjal-3373	506	8	would	would	AUX
cjal-3373	506	9	expire	expire	VERB
cjal-3373	506	10	in	in	ADP
cjal-3373	506	11	2020	2020	NUM
cjal-3373	506	12	,	,	PUNCT
cjal-3373	506	13	when	when	SCONJ
cjal-3373	506	14	tepco	tepco	PROPN
cjal-3373	506	15	would	would	AUX
cjal-3373	506	16	still	still	ADV
cjal-3373	506	17	have	have	VERB
cjal-3373	506	18	difficulty	difficulty	NOUN
cjal-3373	506	19	in	in	ADP
cjal-3373	506	20	earning	earn	VERB
cjal-3373	506	21	a	a	DET
cjal-3373	506	22	large	large	ADJ
cjal-3373	506	23	net	net	ADJ
cjal-3373	506	24	income	income	NOUN
cjal-3373	506	25	to	to	PART
cjal-3373	506	26	be	be	AUX
cjal-3373	506	27	sheltered	shelter	VERB
cjal-3373	506	28	using	use	VERB
cjal-3373	506	29	the	the	DET
cjal-3373	506	30	carryforward	carryforward	NOUN
cjal-3373	506	31	of	of	ADP
cjal-3373	506	32	net	net	ADJ
cjal-3373	506	33	losses	loss	NOUN
cjal-3373	506	34	.	.	PUNCT
cjal-3373	507	1	thus	thus	ADV
cjal-3373	507	2	,	,	PUNCT
cjal-3373	507	3	this	this	DET
cjal-3373	507	4	solution	solution	NOUN
cjal-3373	507	5	is	be	AUX
cjal-3373	507	6	not	not	PART
cjal-3373	507	7	very	very	ADV
cjal-3373	507	8	different	different	ADJ
cjal-3373	507	9	from	from	ADP
cjal-3373	507	10	the	the	DET
cjal-3373	507	11	treatment	treatment	NOUN
cjal-3373	507	12	under	under	ADP
cjal-3373	507	13	the	the	DET
cjal-3373	507	14	current	current	ADJ
cjal-3373	507	15	law	law	NOUN
cjal-3373	507	16	where	where	SCONJ
cjal-3373	507	17	the	the	DET
cjal-3373	507	18	compensation	compensation	NOUN
cjal-3373	507	19	liability	liability	NOUN
cjal-3373	507	20	is	be	AUX
cjal-3373	507	21	sufficient	sufficient	ADJ
cjal-3373	507	22	to	to	PART
cjal-3373	507	23	shelter	shelter	VERB
cjal-3373	507	24	taxable	taxable	ADJ
cjal-3373	507	25	income	income	NOUN
cjal-3373	507	26	.	.	PUNCT
cjal-3373	508	1	one	one	NUM
cjal-3373	508	2	important	important	ADJ
cjal-3373	508	3	difference	difference	NOUN
cjal-3373	508	4	is	be	AUX
cjal-3373	508	5	tepco	tepco	PROPN
cjal-3373	508	6	could	could	AUX
cjal-3373	508	7	circumvent	circumvent	VERB
cjal-3373	508	8	the	the	DET
cjal-3373	508	9	limitation	limitation	NOUN
cjal-3373	508	10	on	on	ADP
cjal-3373	508	11	the	the	DET
cjal-3373	508	12	annual	annual	ADJ
cjal-3373	508	13	deductible	deductible	ADJ
cjal-3373	508	14	amount	amount	NOUN
cjal-3373	508	15	of	of	ADP
cjal-3373	508	16	net	net	ADJ
cjal-3373	508	17	losses	loss	NOUN
cjal-3373	508	18	since	since	SCONJ
cjal-3373	508	19	2012125	2012125	NUM
cjal-3373	508	20	because	because	SCONJ
cjal-3373	508	21	it	it	PRON
cjal-3373	508	22	would	would	AUX
cjal-3373	508	23	not	not	PART
cjal-3373	508	24	need	need	VERB
cjal-3373	508	25	to	to	PART
cjal-3373	508	26	utilize	utilize	VERB
cjal-3373	508	27	net	net	ADJ
cjal-3373	508	28	losses	loss	NOUN
cjal-3373	508	29	to	to	PART
cjal-3373	508	30	shelter	shelter	VERB
cjal-3373	508	31	taxable	taxable	ADJ
cjal-3373	508	32	income	income	NOUN
cjal-3373	508	33	.	.	PUNCT
cjal-3373	509	1	however	however	ADV
cjal-3373	509	2	,	,	PUNCT
cjal-3373	509	3	once	once	SCONJ
cjal-3373	509	4	the	the	DET
cjal-3373	509	5	compensation	compensation	NOUN
cjal-3373	509	6	ended	end	VERB
cjal-3373	509	7	,	,	PUNCT
cjal-3373	509	8	tepco	tepco	PROPN
cjal-3373	509	9	would	would	AUX
cjal-3373	509	10	no	no	ADV
cjal-3373	509	11	longer	long	ADV
cjal-3373	509	12	have	have	VERB
cjal-3373	509	13	compensation	compensation	NOUN
cjal-3373	509	14	liability	liability	NOUN
cjal-3373	509	15	expenses	expense	NOUN
cjal-3373	509	16	to	to	PART
cjal-3373	509	17	shelter	shelter	VERB
cjal-3373	509	18	taxable	taxable	ADJ
cjal-3373	509	19	income	income	NOUN
cjal-3373	509	20	,	,	PUNCT
cjal-3373	509	21	and	and	CCONJ
cjal-3373	509	22	the	the	DET
cjal-3373	509	23	net	net	ADJ
cjal-3373	509	24	loss	loss	NOUN
cjal-3373	509	25	carryforward	carryforward	ADJ
cjal-3373	509	26	period	period	NOUN
cjal-3373	509	27	may	may	AUX
cjal-3373	509	28	have	have	AUX
cjal-3373	509	29	already	already	ADV
cjal-3373	509	30	expired	expire	VERB
cjal-3373	509	31	.	.	PUNCT
cjal-3373	510	1	accordingly	accordingly	ADV
cjal-3373	510	2	,	,	PUNCT
cjal-3373	510	3	this	this	DET
cjal-3373	510	4	solution	solution	NOUN
cjal-3373	510	5	would	would	AUX
cjal-3373	510	6	increase	increase	VERB
cjal-3373	510	7	rather	rather	ADV
cjal-3373	510	8	than	than	ADP
cjal-3373	510	9	decrease	decrease	VERB
cjal-3373	510	10	tepco	tepco	PROPN
cjal-3373	510	11	’s	’s	PART
cjal-3373	510	12	tax	tax	NOUN
cjal-3373	510	13	burden	burden	NOUN
cjal-3373	510	14	in	in	ADP
cjal-3373	510	15	the	the	DET
cjal-3373	510	16	long	long	ADJ
cjal-3373	510	17	run	run	NOUN
cjal-3373	510	18	.	.	PUNCT
cjal-3373	511	1	in	in	ADP
cjal-3373	511	2	addition	addition	NOUN
cjal-3373	511	3	,	,	PUNCT
cjal-3373	511	4	the	the	DET
cjal-3373	511	5	results	result	NOUN
cjal-3373	511	6	for	for	ADP
cjal-3373	511	7	tepco	tepco	PROPN
cjal-3373	511	8	may	may	AUX
cjal-3373	511	9	be	be	AUX
cjal-3373	511	10	harsh	harsh	ADJ
cjal-3373	511	11	if	if	SCONJ
cjal-3373	511	12	we	we	PRON
cjal-3373	511	13	consider	consider	VERB
cjal-3373	511	14	the	the	DET
cjal-3373	511	15	treatment	treatment	NOUN
cjal-3373	511	16	of	of	ADP
cjal-3373	511	17	de	de	X
cjal-3373	511	18	facto	facto	X
cjal-3373	511	19	exemptions	exemption	NOUN
cjal-3373	511	20	.	.	PUNCT
cjal-3373	512	1	for	for	ADP
cjal-3373	512	2	example	example	NOUN
cjal-3373	512	3	,	,	PUNCT
cjal-3373	512	4	tepco	tepco	PROPN
cjal-3373	512	5	’s	’s	PART
cjal-3373	512	6	total	total	ADJ
cjal-3373	512	7	payment	payment	NOUN
cjal-3373	512	8	of	of	ADP
cjal-3373	512	9	both	both	DET
cjal-3373	512	10	types	type	NOUN
cjal-3373	512	11	of	of	ADP
cjal-3373	512	12	contributions	contribution	NOUN
cjal-3373	512	13	is	be	AUX
cjal-3373	512	14	estimated	estimate	VERB
cjal-3373	512	15	to	to	PART
cjal-3373	512	16	be	be	AUX
cjal-3373	512	17	only	only	ADV
cjal-3373	512	18	3.4	3.4	NUM
cjal-3373	512	19	–	–	PUNCT
cjal-3373	512	20	6.1	6.1	NUM
cjal-3373	512	21	trillion	trillion	NUM
cjal-3373	512	22	yen	yen	NOUN
cjal-3373	512	23	,	,	PUNCT
cjal-3373	512	24	126	126	NUM
cjal-3373	512	25	which	which	PRON
cjal-3373	512	26	is	be	AUX
cjal-3373	512	27	far	far	ADV
cjal-3373	512	28	less	less	ADJ
cjal-3373	512	29	than	than	ADP
cjal-3373	512	30	the	the	DET
cjal-3373	512	31	total	total	ADJ
cjal-3373	512	32	financial	financial	ADJ
cjal-3373	512	33	assistance	assistance	NOUN
cjal-3373	512	34	receipts.127	receipts.127	NOUN
cjal-3373	512	35	this	this	PRON
cjal-3373	512	36	is	be	AUX
cjal-3373	512	37	because	because	SCONJ
cjal-3373	512	38	de	de	X
cjal-3373	512	39	facto	facto	X
cjal-3373	512	40	exemption	exemption	NOUN
cjal-3373	512	41	exists	exist	VERB
cjal-3373	512	42	under	under	ADP
cjal-3373	512	43	the	the	DET
cjal-3373	512	44	current	current	ADJ
cjal-3373	512	45	tepco	tepco	PROPN
cjal-3373	512	46	bailout	bailout	PROPN
cjal-3373	512	47	scheme	scheme	NOUN
cjal-3373	512	48	.	.	PUNCT
cjal-3373	513	1	under	under	ADP
cjal-3373	513	2	the	the	DET
cjal-3373	513	3	scheme	scheme	NOUN
cjal-3373	513	4	,	,	PUNCT
cjal-3373	513	5	the	the	DET
cjal-3373	513	6	de	de	X
cjal-3373	513	7	facto	facto	X
cjal-3373	513	8	exempted	exempt	VERB
cjal-3373	513	9	amount	amount	NOUN
cjal-3373	513	10	is	be	AUX
cjal-3373	513	11	includible	includible	ADJ
cjal-3373	513	12	in	in	ADP
cjal-3373	513	13	gross	gross	ADJ
cjal-3373	513	14	income	income	NOUN
cjal-3373	513	15	when	when	SCONJ
cjal-3373	513	16	tepco	tepco	PROPN
cjal-3373	513	17	receives	receive	VERB
cjal-3373	513	18	financial	financial	ADJ
cjal-3373	513	19	assistance	assistance	NOUN
cjal-3373	513	20	funds	fund	NOUN
cjal-3373	513	21	.	.	PUNCT
cjal-3373	514	1	128	128	NUM
cjal-3373	514	2	for	for	ADP
cjal-3373	514	3	example	example	NOUN
cjal-3373	514	4	,	,	PUNCT
cjal-3373	514	5	consider	consider	VERB
cjal-3373	514	6	a	a	DET
cjal-3373	514	7	124	124	NUM
cjal-3373	514	8	the	the	DET
cjal-3373	514	9	estimate	estimate	NOUN
cjal-3373	514	10	of	of	ADP
cjal-3373	514	11	the	the	DET
cjal-3373	514	12	corporate	corporate	ADJ
cjal-3373	514	13	income	income	NOUN
cjal-3373	514	14	tax	tax	NOUN
cjal-3373	514	15	burden	burden	NOUN
cjal-3373	514	16	was	be	AUX
cjal-3373	514	17	calculated	calculate	VERB
cjal-3373	514	18	based	base	VERB
cjal-3373	514	19	on	on	ADP
cjal-3373	514	20	numbers	number	NOUN
cjal-3373	514	21	in	in	ADP
cjal-3373	514	22	tepco	tepco	PROPN
cjal-3373	514	23	’s	’s	PART
cjal-3373	514	24	financial	financial	ADJ
cjal-3373	514	25	statements	statement	NOUN
cjal-3373	514	26	by	by	ADP
cjal-3373	514	27	1	1	NUM
cjal-3373	514	28	)	)	PUNCT
cjal-3373	514	29	subtracting	subtract	VERB
cjal-3373	514	30	the	the	DET
cjal-3373	514	31	amount	amount	NOUN
cjal-3373	514	32	of	of	ADP
cjal-3373	514	33	financial	financial	ADJ
cjal-3373	514	34	assistance	assistance	NOUN
cjal-3373	514	35	from	from	ADP
cjal-3373	514	36	and	and	CCONJ
cjal-3373	514	37	adding	add	VERB
cjal-3373	514	38	the	the	DET
cjal-3373	514	39	amount	amount	NOUN
cjal-3373	514	40	of	of	ADP
cjal-3373	514	41	the	the	DET
cjal-3373	514	42	contributions	contribution	NOUN
cjal-3373	514	43	to	to	ADP
cjal-3373	514	44	the	the	DET
cjal-3373	514	45	net	net	ADJ
cjal-3373	514	46	income	income	NOUN
cjal-3373	514	47	before	before	ADP
cjal-3373	514	48	tax	tax	NOUN
cjal-3373	514	49	(	(	PUNCT
cjal-3373	514	50	non	non	ADJ
cjal-3373	514	51	-	-	ADJ
cjal-3373	514	52	consolidated	consolidated	ADJ
cjal-3373	514	53	)	)	PUNCT
cjal-3373	514	54	in	in	ADP
cjal-3373	514	55	each	each	DET
cjal-3373	514	56	year	year	NOUN
cjal-3373	514	57	and	and	CCONJ
cjal-3373	514	58	then	then	ADV
cjal-3373	514	59	2	2	X
cjal-3373	514	60	)	)	PUNCT
cjal-3373	514	61	multiplying	multiply	VERB
cjal-3373	514	62	by	by	ADP
cjal-3373	514	63	the	the	DET
cjal-3373	514	64	applicable	applicable	ADJ
cjal-3373	514	65	effective	effective	ADJ
cjal-3373	514	66	corporate	corporate	ADJ
cjal-3373	514	67	tax	tax	NOUN
cjal-3373	514	68	rate	rate	NOUN
cjal-3373	514	69	(	(	PUNCT
cjal-3373	514	70	ectr	ectr	PROPN
cjal-3373	514	71	)	)	PUNCT
cjal-3373	514	72	(	(	PUNCT
cjal-3373	514	73	the	the	DET
cjal-3373	514	74	multiplier	multipli	ADJ
cjal-3373	514	75	is	be	AUX
cjal-3373	514	76	zero	zero	NUM
cjal-3373	514	77	when	when	SCONJ
cjal-3373	514	78	the	the	DET
cjal-3373	514	79	net	net	ADJ
cjal-3373	514	80	income	income	NOUN
cjal-3373	514	81	is	be	AUX
cjal-3373	514	82	less	less	ADJ
cjal-3373	514	83	than	than	ADP
cjal-3373	514	84	zero	zero	NUM
cjal-3373	514	85	)	)	PUNCT
cjal-3373	514	86	.	.	PUNCT
cjal-3373	515	1	see	see	VERB
cjal-3373	515	2	infra	infra	NOUN
cjal-3373	515	3	appendix	appendix	NOUN
cjal-3373	515	4	,	,	PUNCT
cjal-3373	515	5	table	table	NOUN
cjal-3373	515	6	6	6	NUM
cjal-3373	515	7	.	.	SYM
cjal-3373	515	8	125	125	NUM
cjal-3373	515	9	see	see	NOUN
cjal-3373	515	10	supra	supra	PROPN
cjal-3373	515	11	note	note	NOUN
cjal-3373	515	12	109	109	NUM
cjal-3373	515	13	and	and	CCONJ
cjal-3373	515	14	accompanying	accompany	VERB
cjal-3373	515	15	text	text	NOUN
cjal-3373	515	16	.	.	PUNCT
cjal-3373	516	1	126	126	NUM
cjal-3373	516	2	see	see	VERB
cjal-3373	516	3	supra	supra	PROPN
cjal-3373	516	4	note	note	PROPN
cjal-3373	516	5	89	89	NUM
cjal-3373	516	6	and	and	CCONJ
cjal-3373	516	7	accompanying	accompany	VERB
cjal-3373	516	8	text	text	NOUN
cjal-3373	516	9	.	.	PUNCT
cjal-3373	517	1	127	127	NUM
cjal-3373	517	2	see	see	VERB
cjal-3373	517	3	supra	supra	PROPN
cjal-3373	517	4	note	note	NOUN
cjal-3373	517	5	78	78	NUM
cjal-3373	517	6	and	and	CCONJ
cjal-3373	517	7	accompanying	accompany	VERB
cjal-3373	517	8	text	text	NOUN
cjal-3373	517	9	.	.	PUNCT
cjal-3373	518	1	128	128	NUM
cjal-3373	518	2	see	see	VERB
cjal-3373	518	3	supra	supra	PROPN
cjal-3373	518	4	note	note	PROPN
cjal-3373	518	5	111	111	NUM
cjal-3373	518	6	and	and	CCONJ
cjal-3373	518	7	accompanying	accompany	VERB
cjal-3373	518	8	text	text	NOUN
cjal-3373	518	9	.	.	PUNCT
cjal-3373	519	1	170	170	NUM
cjal-3373	519	2	columbia	columbia	PROPN
cjal-3373	519	3	journal	journal	PROPN
cjal-3373	519	4	of	of	ADP
cjal-3373	519	5	asian	asian	ADJ
cjal-3373	519	6	law	law	NOUN
cjal-3373	520	1	[	[	X
cjal-3373	520	2	vol	vol	NOUN
cjal-3373	520	3	.	.	PUNCT
cjal-3373	521	1	32:139	32:139	NUM
cjal-3373	521	2	corporation	corporation	NOUN
cjal-3373	521	3	that	that	PRON
cjal-3373	521	4	makes	make	VERB
cjal-3373	521	5	losses	loss	NOUN
cjal-3373	521	6	and	and	CCONJ
cjal-3373	521	7	has	have	VERB
cjal-3373	521	8	5,000	5,000	NUM
cjal-3373	521	9	in	in	ADP
cjal-3373	521	10	tort	tort	NOUN
cjal-3373	521	11	liability	liability	NOUN
cjal-3373	521	12	but	but	CCONJ
cjal-3373	521	13	only	only	ADV
cjal-3373	521	14	1,000	1,000	NUM
cjal-3373	521	15	of	of	ADP
cjal-3373	521	16	income	income	NOUN
cjal-3373	521	17	with	with	ADP
cjal-3373	521	18	no	no	DET
cjal-3373	521	19	other	other	ADJ
cjal-3373	521	20	property	property	NOUN
cjal-3373	521	21	in	in	ADP
cjal-3373	521	22	year	year	NOUN
cjal-3373	521	23	1	1	NUM
cjal-3373	521	24	.	.	PUNCT
cjal-3373	522	1	the	the	DET
cjal-3373	522	2	corporation	corporation	NOUN
cjal-3373	522	3	borrows	borrow	VERB
cjal-3373	522	4	4,000	4,000	NUM
cjal-3373	522	5	to	to	PART
cjal-3373	522	6	compensate	compensate	VERB
cjal-3373	522	7	for	for	ADP
cjal-3373	522	8	the	the	DET
cjal-3373	522	9	difference	difference	NOUN
cjal-3373	522	10	,	,	PUNCT
cjal-3373	522	11	and	and	CCONJ
cjal-3373	522	12	4,000	4,000	NUM
cjal-3373	522	13	in	in	ADP
cjal-3373	522	14	net	net	ADJ
cjal-3373	522	15	losses	loss	NOUN
cjal-3373	522	16	are	be	AUX
cjal-3373	522	17	carried	carry	VERB
cjal-3373	522	18	forward	forward	ADV
cjal-3373	522	19	to	to	ADP
cjal-3373	522	20	the	the	DET
cjal-3373	522	21	next	next	ADJ
cjal-3373	522	22	year	year	NOUN
cjal-3373	522	23	.	.	PUNCT
cjal-3373	523	1	the	the	DET
cjal-3373	523	2	corporation	corporation	NOUN
cjal-3373	523	3	is	be	AUX
cjal-3373	523	4	insolvent	insolvent	ADJ
cjal-3373	523	5	,	,	PUNCT
cjal-3373	523	6	and	and	CCONJ
cjal-3373	523	7	if	if	SCONJ
cjal-3373	523	8	4,000	4,000	NUM
cjal-3373	523	9	of	of	ADP
cjal-3373	523	10	debt	debt	NOUN
cjal-3373	523	11	are	be	AUX
cjal-3373	523	12	exempted	exempt	VERB
cjal-3373	523	13	in	in	ADP
cjal-3373	523	14	year	year	NOUN
cjal-3373	523	15	2	2	NUM
cjal-3373	523	16	,	,	PUNCT
cjal-3373	523	17	a	a	DET
cjal-3373	523	18	cod	cod	NOUN
cjal-3373	523	19	income	income	NOUN
cjal-3373	523	20	of	of	ADP
cjal-3373	523	21	4,000	4,000	NUM
cjal-3373	523	22	accrues	accrue	NOUN
cjal-3373	523	23	to	to	ADP
cjal-3373	523	24	the	the	DET
cjal-3373	523	25	corporation	corporation	NOUN
cjal-3373	523	26	and	and	CCONJ
cjal-3373	523	27	is	be	AUX
cjal-3373	523	28	offset	offset	VERB
cjal-3373	523	29	by	by	ADP
cjal-3373	523	30	4,000	4,000	NUM
cjal-3373	523	31	of	of	ADP
cjal-3373	523	32	carried	carry	VERB
cjal-3373	523	33	forward	forward	ADV
cjal-3373	523	34	net	net	ADJ
cjal-3373	523	35	losses	loss	NOUN
cjal-3373	523	36	from	from	ADP
cjal-3373	523	37	year	year	NOUN
cjal-3373	523	38	1	1	NUM
cjal-3373	523	39	.	.	PUNCT
cjal-3373	524	1	if	if	SCONJ
cjal-3373	524	2	the	the	DET
cjal-3373	524	3	corporation	corporation	NOUN
cjal-3373	524	4	instead	instead	ADV
cjal-3373	524	5	receives	receive	VERB
cjal-3373	524	6	4,000	4,000	NUM
cjal-3373	524	7	as	as	ADP
cjal-3373	524	8	a	a	DET
cjal-3373	524	9	grant	grant	NOUN
cjal-3373	524	10	in	in	ADP
cjal-3373	524	11	year	year	NOUN
cjal-3373	524	12	1	1	NUM
cjal-3373	524	13	,	,	PUNCT
cjal-3373	524	14	then	then	ADV
cjal-3373	524	15	the	the	DET
cjal-3373	524	16	grant	grant	NOUN
cjal-3373	524	17	is	be	AUX
cjal-3373	524	18	used	use	VERB
cjal-3373	524	19	to	to	PART
cjal-3373	524	20	repay	repay	VERB
cjal-3373	524	21	the	the	DET
cjal-3373	524	22	tort	tort	NOUN
cjal-3373	524	23	liability	liability	NOUN
cjal-3373	524	24	,	,	PUNCT
cjal-3373	524	25	and	and	CCONJ
cjal-3373	524	26	the	the	DET
cjal-3373	524	27	corporation	corporation	NOUN
cjal-3373	524	28	is	be	AUX
cjal-3373	524	29	still	still	ADV
cjal-3373	524	30	solvent	solvent	ADJ
cjal-3373	524	31	.	.	PUNCT
cjal-3373	525	1	for	for	ADP
cjal-3373	525	2	tax	tax	NOUN
cjal-3373	525	3	purposes	purpose	NOUN
cjal-3373	525	4	,	,	PUNCT
cjal-3373	525	5	the	the	DET
cjal-3373	525	6	4,000	4,000	NUM
cjal-3373	525	7	in	in	ADP
cjal-3373	525	8	grant	grant	NOUN
cjal-3373	525	9	is	be	AUX
cjal-3373	525	10	includible	includible	ADJ
cjal-3373	525	11	in	in	ADP
cjal-3373	525	12	gross	gross	ADJ
cjal-3373	525	13	income	income	NOUN
cjal-3373	525	14	in	in	ADP
cjal-3373	525	15	year	year	NOUN
cjal-3373	525	16	1	1	NUM
cjal-3373	525	17	,	,	PUNCT
cjal-3373	525	18	and	and	CCONJ
cjal-3373	525	19	the	the	DET
cjal-3373	525	20	income	income	NOUN
cjal-3373	525	21	is	be	AUX
cjal-3373	525	22	offset	offset	VERB
cjal-3373	525	23	by	by	ADP
cjal-3373	525	24	4,000	4,000	NUM
cjal-3373	525	25	of	of	ADP
cjal-3373	525	26	the	the	DET
cjal-3373	525	27	compensation	compensation	NOUN
cjal-3373	525	28	liability	liability	NOUN
cjal-3373	525	29	expenses	expense	NOUN
cjal-3373	525	30	.	.	PUNCT
cjal-3373	526	1	the	the	DET
cjal-3373	526	2	inclusion	inclusion	NOUN
cjal-3373	526	3	of	of	ADP
cjal-3373	526	4	the	the	DET
cjal-3373	526	5	4,000	4,000	NUM
cjal-3373	526	6	of	of	ADP
cjal-3373	526	7	the	the	DET
cjal-3373	526	8	receipts	receipt	NOUN
cjal-3373	526	9	functions	function	NOUN
cjal-3373	526	10	as	as	ADP
cjal-3373	526	11	the	the	DET
cjal-3373	526	12	frontloaded	frontloaded	ADJ
cjal-3373	526	13	substitutive	substitutive	ADJ
cjal-3373	526	14	inclusion	inclusion	NOUN
cjal-3373	526	15	of	of	ADP
cjal-3373	526	16	cod	cod	NOUN
cjal-3373	526	17	income	income	NOUN
cjal-3373	526	18	in	in	ADP
cjal-3373	526	19	year	year	NOUN
cjal-3373	526	20	1	1	NUM
cjal-3373	526	21	.	.	PUNCT
cjal-3373	527	1	tepco	tepco	PROPN
cjal-3373	527	2	’s	’s	PART
cjal-3373	527	3	current	current	ADJ
cjal-3373	527	4	tax	tax	NOUN
cjal-3373	527	5	treatment	treatment	NOUN
cjal-3373	527	6	is	be	AUX
cjal-3373	527	7	similar	similar	ADJ
cjal-3373	527	8	to	to	ADP
cjal-3373	527	9	the	the	DET
cjal-3373	527	10	latter	latter	ADJ
cjal-3373	527	11	case	case	NOUN
cjal-3373	527	12	in	in	ADP
cjal-3373	527	13	the	the	DET
cjal-3373	527	14	above	above	ADJ
cjal-3373	527	15	example	example	NOUN
cjal-3373	527	16	,	,	PUNCT
cjal-3373	527	17	and	and	CCONJ
cjal-3373	527	18	tepco	tepco	PROPN
cjal-3373	527	19	keeps	keep	VERB
cjal-3373	527	20	receiving	receive	VERB
cjal-3373	527	21	de	de	X
cjal-3373	527	22	facto	facto	X
cjal-3373	527	23	exemptions	exemption	NOUN
cjal-3373	527	24	in	in	ADP
cjal-3373	527	25	the	the	DET
cjal-3373	527	26	legal	legal	ADJ
cjal-3373	527	27	form	form	NOUN
cjal-3373	527	28	of	of	ADP
cjal-3373	527	29	grants	grant	NOUN
cjal-3373	527	30	.	.	PUNCT
cjal-3373	528	1	thus	thus	ADV
cjal-3373	528	2	,	,	PUNCT
cjal-3373	528	3	we	we	PRON
cjal-3373	528	4	need	need	VERB
cjal-3373	528	5	to	to	PART
cjal-3373	528	6	consider	consider	VERB
cjal-3373	528	7	when	when	SCONJ
cjal-3373	528	8	the	the	DET
cjal-3373	528	9	de	de	X
cjal-3373	528	10	facto	facto	X
cjal-3373	528	11	exempted	exempt	VERB
cjal-3373	528	12	amount	amount	NOUN
cjal-3373	528	13	should	should	AUX
cjal-3373	528	14	be	be	AUX
cjal-3373	528	15	included	include	VERB
cjal-3373	528	16	in	in	ADP
cjal-3373	528	17	gross	gross	ADJ
cjal-3373	528	18	income	income	NOUN
cjal-3373	528	19	for	for	ADP
cjal-3373	528	20	tax	tax	NOUN
cjal-3373	528	21	purposes	purpose	NOUN
cjal-3373	528	22	instead	instead	ADV
cjal-3373	528	23	of	of	ADP
cjal-3373	528	24	simply	simply	ADV
cjal-3373	528	25	including	include	VERB
cjal-3373	528	26	it	it	PRON
cjal-3373	528	27	in	in	ADP
cjal-3373	528	28	the	the	DET
cjal-3373	528	29	years	year	NOUN
cjal-3373	528	30	of	of	ADP
cjal-3373	528	31	the	the	DET
cjal-3373	528	32	financial	financial	ADJ
cjal-3373	528	33	assistance	assistance	NOUN
cjal-3373	528	34	fund	fund	NOUN
cjal-3373	528	35	receipts	receipt	NOUN
cjal-3373	528	36	.	.	PUNCT
cjal-3373	529	1	129	129	NUM
cjal-3373	529	2	one	one	NUM
cjal-3373	529	3	possibility	possibility	NOUN
cjal-3373	529	4	is	be	AUX
cjal-3373	529	5	to	to	PART
cjal-3373	529	6	focus	focus	VERB
cjal-3373	529	7	on	on	ADP
cjal-3373	529	8	the	the	DET
cjal-3373	529	9	amount	amount	NOUN
cjal-3373	529	10	of	of	ADP
cjal-3373	529	11	general	general	ADJ
cjal-3373	529	12	contribution	contribution	NOUN
cjal-3373	529	13	paid	pay	VERB
cjal-3373	529	14	by	by	ADP
cjal-3373	529	15	other	other	ADJ
cjal-3373	529	16	nuclear	nuclear	ADJ
cjal-3373	529	17	operators	operator	NOUN
cjal-3373	529	18	and	and	CCONJ
cjal-3373	529	19	the	the	DET
cjal-3373	529	20	funds	fund	NOUN
cjal-3373	529	21	from	from	ADP
cjal-3373	529	22	the	the	DET
cjal-3373	529	23	government	government	NOUN
cjal-3373	529	24	based	base	VERB
cjal-3373	529	25	on	on	ADP
cjal-3373	529	26	article	article	NOUN
cjal-3373	529	27	68	68	NUM
cjal-3373	529	28	of	of	ADP
cjal-3373	529	29	ndcfca130	ndcfca130	PROPN
cjal-3373	529	30	because	because	SCONJ
cjal-3373	529	31	these	these	DET
cjal-3373	529	32	funds	fund	NOUN
cjal-3373	529	33	are	be	AUX
cjal-3373	529	34	paid	pay	VERB
cjal-3373	529	35	by	by	ADP
cjal-3373	529	36	the	the	DET
cjal-3373	529	37	relevant	relevant	ADJ
cjal-3373	529	38	third	third	ADJ
cjal-3373	529	39	parties	party	NOUN
cjal-3373	529	40	instead	instead	ADV
cjal-3373	529	41	of	of	ADP
cjal-3373	529	42	tepco.131	tepco.131	PROPN
cjal-3373	529	43	if	if	SCONJ
cjal-3373	529	44	tepco	tepco	PROPN
cjal-3373	529	45	includes	include	VERB
cjal-3373	529	46	these	these	DET
cjal-3373	529	47	payments	payment	NOUN
cjal-3373	529	48	in	in	ADP
cjal-3373	529	49	gross	gross	ADJ
cjal-3373	529	50	income	income	NOUN
cjal-3373	529	51	as	as	ADP
cjal-3373	529	52	cod	cod	NOUN
cjal-3373	529	53	income	income	NOUN
cjal-3373	529	54	substitutes	substitute	NOUN
cjal-3373	529	55	instead	instead	ADV
cjal-3373	529	56	of	of	ADP
cjal-3373	529	57	including	include	VERB
cjal-3373	529	58	them	they	PRON
cjal-3373	529	59	in	in	ADP
cjal-3373	529	60	the	the	DET
cjal-3373	529	61	years	year	NOUN
cjal-3373	529	62	when	when	SCONJ
cjal-3373	529	63	it	it	PRON
cjal-3373	529	64	receives	receive	VERB
cjal-3373	529	65	financial	financial	ADJ
cjal-3373	529	66	assistance	assistance	NOUN
cjal-3373	529	67	funds	fund	NOUN
cjal-3373	529	68	,	,	PUNCT
cjal-3373	529	69	the	the	DET
cjal-3373	529	70	result	result	NOUN
cjal-3373	529	71	may	may	AUX
cjal-3373	529	72	be	be	AUX
cjal-3373	529	73	harsh	harsh	ADJ
cjal-3373	529	74	for	for	ADP
cjal-3373	529	75	tepco	tepco	PROPN
cjal-3373	529	76	because	because	SCONJ
cjal-3373	529	77	it	it	PRON
cjal-3373	529	78	may	may	AUX
cjal-3373	529	79	no	no	ADV
cjal-3373	529	80	longer	long	ADV
cjal-3373	529	81	be	be	AUX
cjal-3373	529	82	able	able	ADJ
cjal-3373	529	83	to	to	PART
cjal-3373	529	84	offset	offset	VERB
cjal-3373	529	85	the	the	DET
cjal-3373	529	86	included	include	VERB
cjal-3373	529	87	cod	cod	NOUN
cjal-3373	529	88	income	income	NOUN
cjal-3373	529	89	substitute	substitute	NOUN
cjal-3373	529	90	with	with	ADP
cjal-3373	529	91	the	the	DET
cjal-3373	529	92	compensation	compensation	NOUN
cjal-3373	529	93	liability	liability	NOUN
cjal-3373	529	94	expenses	expense	NOUN
cjal-3373	529	95	owing	owe	VERB
cjal-3373	529	96	to	to	ADP
cjal-3373	529	97	the	the	DET
cjal-3373	529	98	expiration	expiration	NOUN
cjal-3373	529	99	of	of	ADP
cjal-3373	529	100	the	the	DET
cjal-3373	529	101	net	net	ADJ
cjal-3373	529	102	loss	loss	NOUN
cjal-3373	529	103	carryforward	carryforward	NOUN
cjal-3373	529	104	period.132	period.132	PROPN
cjal-3373	529	105	nevertheless	nevertheless	ADV
cjal-3373	529	106	,	,	PUNCT
cjal-3373	529	107	129	129	NUM
cjal-3373	529	108	part	part	NOUN
cjal-3373	529	109	iii.a.4	iii.a.4	NOUN
cjal-3373	529	110	.	.	PUNCT
cjal-3373	530	1	130	130	NUM
cjal-3373	530	2	see	see	VERB
cjal-3373	530	3	infra	infra	NOUN
cjal-3373	530	4	appendix	appendix	NOUN
cjal-3373	530	5	,	,	PUNCT
cjal-3373	530	6	table	table	NOUN
cjal-3373	530	7	7	7	NUM
cjal-3373	530	8	.	.	X
cjal-3373	530	9	131	131	NUM
cjal-3373	530	10	see	see	VERB
cjal-3373	530	11	supra	supra	PROPN
cjal-3373	530	12	note	note	PROPN
cjal-3373	530	13	68	68	NUM
cjal-3373	530	14	&	&	CCONJ
cjal-3373	530	15	75	75	NUM
cjal-3373	530	16	and	and	CCONJ
cjal-3373	530	17	accompanying	accompany	VERB
cjal-3373	530	18	text	text	NOUN
cjal-3373	530	19	.	.	PUNCT
cjal-3373	531	1	interest	interest	NOUN
cjal-3373	531	2	on	on	ADP
cjal-3373	531	3	the	the	DET
cjal-3373	531	4	loan	loan	NOUN
cjal-3373	531	5	proceeds	proceed	NOUN
cjal-3373	531	6	and	and	CCONJ
cjal-3373	531	7	other	other	ADJ
cjal-3373	531	8	miscellaneous	miscellaneous	ADJ
cjal-3373	531	9	contributions	contribution	NOUN
cjal-3373	531	10	from	from	ADP
cjal-3373	531	11	the	the	DET
cjal-3373	531	12	government	government	NOUN
cjal-3373	531	13	are	be	AUX
cjal-3373	531	14	omitted	omit	VERB
cjal-3373	531	15	here	here	ADV
cjal-3373	531	16	for	for	ADP
cjal-3373	531	17	simplicity	simplicity	NOUN
cjal-3373	531	18	.	.	PUNCT
cjal-3373	532	1	132	132	NUM
cjal-3373	532	2	see	see	VERB
cjal-3373	532	3	supra	supra	PROPN
cjal-3373	532	4	note	note	NOUN
cjal-3373	532	5	91	91	NUM
cjal-3373	532	6	and	and	CCONJ
cjal-3373	532	7	accompanying	accompany	VERB
cjal-3373	532	8	text	text	NOUN
cjal-3373	532	9	.	.	PUNCT
cjal-3373	533	1	2019	2019	NUM
cjal-3373	533	2	]	]	PUNCT
cjal-3373	533	3	tax	tax	NOUN
cjal-3373	533	4	losses	loss	NOUN
cjal-3373	533	5	and	and	CCONJ
cjal-3373	533	6	excessive	excessive	ADJ
cjal-3373	533	7	risk	risk	NOUN
cjal-3373	533	8	taking	take	VERB
cjal-3373	533	9	171	171	NUM
cjal-3373	533	10	this	this	DET
cjal-3373	533	11	tax	tax	NOUN
cjal-3373	533	12	burden	burden	NOUN
cjal-3373	533	13	may	may	AUX
cjal-3373	533	14	be	be	AUX
cjal-3373	533	15	justified	justify	VERB
cjal-3373	533	16	as	as	ADP
cjal-3373	533	17	a	a	DET
cjal-3373	533	18	recapture	recapture	NOUN
cjal-3373	533	19	mechanism	mechanism	NOUN
cjal-3373	533	20	for	for	ADP
cjal-3373	533	21	the	the	DET
cjal-3373	533	22	bailout	bailout	NOUN
cjal-3373	533	23	funds	fund	NOUN
cjal-3373	533	24	from	from	ADP
cjal-3373	533	25	the	the	DET
cjal-3373	533	26	government.133	government.133	PROPN
cjal-3373	533	27	2	2	NUM
cjal-3373	533	28	.	.	PUNCT
cjal-3373	534	1	a	a	DET
cjal-3373	534	2	possible	possible	ADJ
cjal-3373	534	3	solution	solution	NOUN
cjal-3373	534	4	without	without	ADP
cjal-3373	534	5	retroactive	retroactive	ADJ
cjal-3373	534	6	effects	effect	NOUN
cjal-3373	534	7	we	we	PRON
cjal-3373	534	8	can	can	AUX
cjal-3373	534	9	treat	treat	VERB
cjal-3373	534	10	the	the	DET
cjal-3373	534	11	financial	financial	ADJ
cjal-3373	534	12	assistance	assistance	NOUN
cjal-3373	534	13	receipts	receipt	NOUN
cjal-3373	534	14	and	and	CCONJ
cjal-3373	534	15	contribution	contribution	NOUN
cjal-3373	534	16	payments	payment	NOUN
cjal-3373	534	17	as	as	ADP
cjal-3373	534	18	receipts	receipt	NOUN
cjal-3373	534	19	of	of	ADP
cjal-3373	534	20	loan	loan	NOUN
cjal-3373	534	21	proceeds	proceed	NOUN
cjal-3373	534	22	and	and	CCONJ
cjal-3373	534	23	their	their	PRON
cjal-3373	534	24	repayments	repayment	NOUN
cjal-3373	534	25	without	without	ADP
cjal-3373	534	26	retroactive	retroactive	ADJ
cjal-3373	534	27	effects.134	effects.134	NOUN
cjal-3373	534	28	this	this	DET
cjal-3373	534	29	treatment	treatment	NOUN
cjal-3373	534	30	is	be	AUX
cjal-3373	534	31	harsher	harsh	ADJ
cjal-3373	534	32	for	for	ADP
cjal-3373	534	33	tepco	tepco	PROPN
cjal-3373	534	34	than	than	ADP
cjal-3373	534	35	the	the	DET
cjal-3373	534	36	retroactive	retroactive	ADJ
cjal-3373	534	37	legislation	legislation	NOUN
cjal-3373	534	38	is	be	AUX
cjal-3373	534	39	in	in	ADP
cjal-3373	534	40	one	one	NUM
cjal-3373	534	41	aspect	aspect	NOUN
cjal-3373	534	42	and	and	CCONJ
cjal-3373	534	43	is	be	AUX
cjal-3373	534	44	more	more	ADV
cjal-3373	534	45	lenient	lenient	ADJ
cjal-3373	534	46	in	in	ADP
cjal-3373	534	47	another	another	PRON
cjal-3373	534	48	.	.	PUNCT
cjal-3373	535	1	as	as	ADP
cjal-3373	535	2	for	for	ADP
cjal-3373	535	3	the	the	DET
cjal-3373	535	4	loan	loan	NOUN
cjal-3373	535	5	proceeds	proceed	VERB
cjal-3373	535	6	part	part	NOUN
cjal-3373	535	7	,	,	PUNCT
cjal-3373	535	8	while	while	SCONJ
cjal-3373	535	9	most	most	ADJ
cjal-3373	535	10	of	of	ADP
cjal-3373	535	11	the	the	DET
cjal-3373	535	12	financial	financial	ADJ
cjal-3373	535	13	assistance	assistance	NOUN
cjal-3373	535	14	funds	fund	NOUN
cjal-3373	535	15	(	(	PUNCT
cjal-3373	535	16	7	7	NUM
cjal-3373	535	17	out	out	ADP
cjal-3373	535	18	of	of	ADP
cjal-3373	535	19	the	the	DET
cjal-3373	535	20	7.9	7.9	NUM
cjal-3373	535	21	trillion	trillion	NUM
cjal-3373	535	22	yen	yen	NOUN
cjal-3373	535	23	)	)	PUNCT
cjal-3373	535	24	have	have	AUX
cjal-3373	535	25	already	already	ADV
cjal-3373	535	26	been	be	AUX
cjal-3373	535	27	included	include	VERB
cjal-3373	535	28	in	in	ADP
cjal-3373	535	29	gross	gross	ADJ
cjal-3373	535	30	income	income	NOUN
cjal-3373	535	31	,	,	PUNCT
cjal-3373	535	32	tepco	tepco	PROPN
cjal-3373	535	33	must	must	AUX
cjal-3373	535	34	pay	pay	VERB
cjal-3373	535	35	substantial	substantial	ADJ
cjal-3373	535	36	contributions	contribution	NOUN
cjal-3373	535	37	(	(	PUNCT
cjal-3373	535	38	2.4–5.4	2.4–5.4	NOUN
cjal-3373	535	39	out	out	ADP
cjal-3373	535	40	of	of	ADP
cjal-3373	535	41	3.4–6.1	3.4–6.1	NUM
cjal-3373	535	42	trillion	trillion	NUM
cjal-3373	535	43	yen	yen	NOUN
cjal-3373	535	44	)	)	PUNCT
cjal-3373	535	45	in	in	ADP
cjal-3373	535	46	the	the	DET
cjal-3373	535	47	future.135	future.135	NOUN
cjal-3373	535	48	thus	thus	ADV
cjal-3373	535	49	,	,	PUNCT
cjal-3373	535	50	the	the	DET
cjal-3373	535	51	amount	amount	NOUN
cjal-3373	535	52	of	of	ADP
cjal-3373	535	53	income	income	NOUN
cjal-3373	535	54	newly	newly	ADV
cjal-3373	535	55	made	make	VERB
cjal-3373	535	56	non	non	ADJ
cjal-3373	535	57	-	-	ADJ
cjal-3373	535	58	includible	includible	ADJ
cjal-3373	535	59	by	by	ADP
cjal-3373	535	60	such	such	ADJ
cjal-3373	535	61	legislation	legislation	NOUN
cjal-3373	535	62	is	be	AUX
cjal-3373	535	63	less	less	ADJ
cjal-3373	535	64	than	than	ADP
cjal-3373	535	65	the	the	DET
cjal-3373	535	66	amount	amount	NOUN
cjal-3373	535	67	of	of	ADP
cjal-3373	535	68	expenses	expense	NOUN
cjal-3373	535	69	newly	newly	ADV
cjal-3373	535	70	made	make	VERB
cjal-3373	535	71	non	non	ADJ
cjal-3373	535	72	-	-	ADJ
cjal-3373	535	73	deductible	deductible	ADJ
cjal-3373	535	74	,	,	PUNCT
cjal-3373	535	75	such	such	ADJ
cjal-3373	535	76	legislation	legislation	NOUN
cjal-3373	535	77	is	be	AUX
cjal-3373	535	78	therefore	therefore	ADV
cjal-3373	535	79	harsher	harsh	ADJ
cjal-3373	535	80	for	for	ADP
cjal-3373	535	81	tepco	tepco	PROPN
cjal-3373	535	82	in	in	ADP
cjal-3373	535	83	this	this	DET
cjal-3373	535	84	aspect	aspect	NOUN
cjal-3373	535	85	.	.	PUNCT
cjal-3373	536	1	as	as	ADP
cjal-3373	536	2	for	for	ADP
cjal-3373	536	3	the	the	DET
cjal-3373	536	4	de	de	X
cjal-3373	536	5	facto	facto	X
cjal-3373	536	6	exemption	exemption	NOUN
cjal-3373	536	7	part	part	NOUN
cjal-3373	536	8	,	,	PUNCT
cjal-3373	536	9	however	however	ADV
cjal-3373	536	10	,	,	PUNCT
cjal-3373	536	11	tepco	tepco	PROPN
cjal-3373	536	12	has	have	AUX
cjal-3373	536	13	already	already	ADV
cjal-3373	536	14	sheltered	shelter	VERB
cjal-3373	536	15	the	the	DET
cjal-3373	536	16	cod	cod	NOUN
cjal-3373	536	17	income	income	NOUN
cjal-3373	536	18	substitute	substitute	NOUN
cjal-3373	536	19	using	use	VERB
cjal-3373	536	20	expenses	expense	NOUN
cjal-3373	536	21	for	for	ADP
cjal-3373	536	22	past	past	ADJ
cjal-3373	536	23	nuclear	nuclear	ADJ
cjal-3373	536	24	damage	damage	NOUN
cjal-3373	536	25	compensation	compensation	NOUN
cjal-3373	536	26	.	.	PUNCT
cjal-3373	537	1	considering	consider	VERB
cjal-3373	537	2	the	the	DET
cjal-3373	537	3	magnitude	magnitude	NOUN
cjal-3373	537	4	of	of	ADP
cjal-3373	537	5	the	the	DET
cjal-3373	537	6	financial	financial	ADJ
cjal-3373	537	7	assistance	assistance	NOUN
cjal-3373	537	8	funds	fund	NOUN
cjal-3373	537	9	and	and	CCONJ
cjal-3373	537	10	past	past	ADJ
cjal-3373	537	11	expenses	expense	NOUN
cjal-3373	537	12	for	for	ADP
cjal-3373	537	13	the	the	DET
cjal-3373	537	14	nuclear	nuclear	ADJ
cjal-3373	537	15	damage	damage	NOUN
cjal-3373	537	16	compensation	compensation	NOUN
cjal-3373	537	17	,	,	PUNCT
cjal-3373	537	18	this	this	DET
cjal-3373	537	19	legislation	legislation	NOUN
cjal-3373	537	20	will	will	AUX
cjal-3373	537	21	be	be	AUX
cjal-3373	537	22	more	more	ADV
cjal-3373	537	23	favorable	favorable	ADJ
cjal-3373	537	24	for	for	ADP
cjal-3373	537	25	tepco	tepco	PROPN
cjal-3373	537	26	than	than	SCONJ
cjal-3373	537	27	the	the	DET
cjal-3373	537	28	retroactive	retroactive	ADJ
cjal-3373	537	29	legislation	legislation	NOUN
cjal-3373	537	30	would	would	AUX
cjal-3373	537	31	be	be	AUX
cjal-3373	537	32	.	.	PUNCT
cjal-3373	538	1	the	the	DET
cjal-3373	538	2	problem	problem	NOUN
cjal-3373	538	3	with	with	ADP
cjal-3373	538	4	this	this	DET
cjal-3373	538	5	solution	solution	NOUN
cjal-3373	538	6	is	be	AUX
cjal-3373	538	7	that	that	PRON
cjal-3373	538	8	overand	overand	PROPN
cjal-3373	538	9	under	under	NOUN
cjal-3373	538	10	-	-	PUNCT
cjal-3373	538	11	reach	reach	NOUN
cjal-3373	538	12	are	be	AUX
cjal-3373	538	13	both	both	ADV
cjal-3373	538	14	inevitable	inevitable	ADJ
cjal-3373	538	15	.	.	PUNCT
cjal-3373	539	1	even	even	ADV
cjal-3373	539	2	if	if	SCONJ
cjal-3373	539	3	such	such	DET
cjal-3373	539	4	a	a	DET
cjal-3373	539	5	law	law	NOUN
cjal-3373	539	6	were	be	AUX
cjal-3373	539	7	to	to	PART
cjal-3373	539	8	be	be	AUX
cjal-3373	539	9	enacted	enact	VERB
cjal-3373	539	10	,	,	PUNCT
cjal-3373	539	11	on	on	ADP
cjal-3373	539	12	the	the	DET
cjal-3373	539	13	one	one	NUM
cjal-3373	539	14	hand	hand	NOUN
cjal-3373	539	15	,	,	PUNCT
cjal-3373	539	16	it	it	PRON
cjal-3373	539	17	would	would	AUX
cjal-3373	539	18	not	not	PART
cjal-3373	539	19	be	be	AUX
cjal-3373	539	20	able	able	ADJ
cjal-3373	539	21	to	to	PART
cjal-3373	539	22	impact	impact	VERB
cjal-3373	539	23	the	the	DET
cjal-3373	539	24	old	old	ADJ
cjal-3373	539	25	shareholders	shareholder	NOUN
cjal-3373	539	26	who	who	PRON
cjal-3373	539	27	have	have	AUX
cjal-3373	539	28	already	already	ADV
cjal-3373	539	29	sold	sell	VERB
cjal-3373	539	30	their	their	PRON
cjal-3373	539	31	shares	share	NOUN
cjal-3373	539	32	at	at	ADP
cjal-3373	539	33	a	a	DET
cjal-3373	539	34	higher	high	ADJ
cjal-3373	539	35	price	price	NOUN
cjal-3373	539	36	,	,	PUNCT
cjal-3373	539	37	reflecting	reflect	VERB
cjal-3373	539	38	the	the	DET
cjal-3373	539	39	value	value	NOUN
cjal-3373	539	40	of	of	ADP
cjal-3373	539	41	the	the	DET
cjal-3373	539	42	tax	tax	NOUN
cjal-3373	539	43	benefits	benefit	NOUN
cjal-3373	539	44	.	.	PUNCT
cjal-3373	540	1	on	on	ADP
cjal-3373	540	2	the	the	DET
cjal-3373	540	3	other	other	ADJ
cjal-3373	540	4	hand	hand	NOUN
cjal-3373	540	5	,	,	PUNCT
cjal-3373	540	6	shareholders	shareholder	NOUN
cjal-3373	540	7	who	who	PRON
cjal-3373	540	8	bought	buy	VERB
cjal-3373	540	9	tepco	tepco	PROPN
cjal-3373	540	10	shares	share	NOUN
cjal-3373	540	11	at	at	ADP
cjal-3373	540	12	a	a	DET
cjal-3373	540	13	higher	high	ADJ
cjal-3373	540	14	price	price	NOUN
cjal-3373	540	15	after	after	SCONJ
cjal-3373	540	16	the	the	DET
cjal-3373	540	17	bailout	bailout	NOUN
cjal-3373	540	18	would	would	AUX
cjal-3373	540	19	be	be	AUX
cjal-3373	540	20	economically	economically	ADV
cjal-3373	540	21	133	133	NUM
cjal-3373	540	22	the	the	DET
cjal-3373	540	23	bailout	bailout	NOUN
cjal-3373	540	24	funds	fund	NOUN
cjal-3373	540	25	from	from	ADP
cjal-3373	540	26	the	the	DET
cjal-3373	540	27	government	government	NOUN
cjal-3373	540	28	that	that	PRON
cjal-3373	540	29	will	will	AUX
cjal-3373	540	30	not	not	PART
cjal-3373	540	31	be	be	AUX
cjal-3373	540	32	repaid	repay	VERB
cjal-3373	540	33	are	be	AUX
cjal-3373	540	34	the	the	DET
cjal-3373	540	35	interest	interest	NOUN
cjal-3373	540	36	amounts	amount	NOUN
cjal-3373	540	37	for	for	ADP
cjal-3373	540	38	the	the	DET
cjal-3373	540	39	delivery	delivery	NOUN
cjal-3373	540	40	bonds	bond	NOUN
cjal-3373	540	41	(	(	PUNCT
cjal-3373	540	42	143.9–218.2	143.9–218.2	NUM
cjal-3373	540	43	or	or	CCONJ
cjal-3373	540	44	131.8–202	131.8–202	NUM
cjal-3373	540	45	billion	billion	NUM
cjal-3373	540	46	yen	yen	NOUN
cjal-3373	540	47	)	)	PUNCT
cjal-3373	540	48	and	and	CCONJ
cjal-3373	540	49	the	the	DET
cjal-3373	540	50	granted	grant	VERB
cjal-3373	540	51	funds	fund	NOUN
cjal-3373	540	52	based	base	VERB
cjal-3373	540	53	on	on	ADP
cjal-3373	540	54	article	article	NOUN
cjal-3373	540	55	68	68	NUM
cjal-3373	540	56	of	of	ADP
cjal-3373	540	57	ndcfca	ndcfca	NOUN
cjal-3373	540	58	(	(	PUNCT
cjal-3373	540	59	1–1.6	1–1.6	NUM
cjal-3373	540	60	trillion	trillion	NUM
cjal-3373	540	61	yen	yen	NOUN
cjal-3373	540	62	)	)	PUNCT
cjal-3373	540	63	.	.	PUNCT
cjal-3373	541	1	see	see	VERB
cjal-3373	541	2	supra	supra	PROPN
cjal-3373	541	3	note	note	PROPN
cjal-3373	541	4	90	90	NUM
cjal-3373	541	5	&	&	CCONJ
cjal-3373	541	6	91	91	NUM
cjal-3373	541	7	and	and	CCONJ
cjal-3373	541	8	accompanying	accompany	VERB
cjal-3373	541	9	text	text	NOUN
cjal-3373	541	10	.	.	PUNCT
cjal-3373	542	1	134	134	NUM
cjal-3373	542	2	however	however	ADV
cjal-3373	542	3	,	,	PUNCT
cjal-3373	542	4	it	it	PRON
cjal-3373	542	5	may	may	AUX
cjal-3373	542	6	be	be	AUX
cjal-3373	542	7	legally	legally	ADV
cjal-3373	542	8	difficult	difficult	ADJ
cjal-3373	542	9	to	to	PART
cjal-3373	542	10	deny	deny	VERB
cjal-3373	542	11	the	the	DET
cjal-3373	542	12	deductibility	deductibility	NOUN
cjal-3373	542	13	of	of	ADP
cjal-3373	542	14	the	the	DET
cjal-3373	542	15	general	general	ADJ
cjal-3373	542	16	contribution	contribution	NOUN
cjal-3373	542	17	payments	payment	NOUN
cjal-3373	542	18	because	because	SCONJ
cjal-3373	542	19	not	not	PART
cjal-3373	542	20	only	only	ADV
cjal-3373	542	21	tepco	tepco	PROPN
cjal-3373	542	22	,	,	PUNCT
cjal-3373	542	23	but	but	CCONJ
cjal-3373	542	24	also	also	ADV
cjal-3373	542	25	other	other	ADJ
cjal-3373	542	26	nuclear	nuclear	ADJ
cjal-3373	542	27	operators	operator	NOUN
cjal-3373	542	28	are	be	AUX
cjal-3373	542	29	paying	pay	VERB
cjal-3373	542	30	it	it	PRON
cjal-3373	542	31	.	.	PUNCT
cjal-3373	543	1	if	if	SCONJ
cjal-3373	543	2	we	we	PRON
cjal-3373	543	3	find	find	VERB
cjal-3373	543	4	it	it	PRON
cjal-3373	543	5	difficult	difficult	ADJ
cjal-3373	543	6	to	to	PART
cjal-3373	543	7	deny	deny	VERB
cjal-3373	543	8	the	the	DET
cjal-3373	543	9	deductibility	deductibility	NOUN
cjal-3373	543	10	of	of	ADP
cjal-3373	543	11	the	the	DET
cjal-3373	543	12	general	general	ADJ
cjal-3373	543	13	contribution	contribution	NOUN
cjal-3373	543	14	payments	payment	NOUN
cjal-3373	543	15	,	,	PUNCT
cjal-3373	543	16	we	we	PRON
cjal-3373	543	17	can	can	AUX
cjal-3373	543	18	maintain	maintain	VERB
cjal-3373	543	19	the	the	DET
cjal-3373	543	20	discussion	discussion	NOUN
cjal-3373	543	21	below	below	ADP
cjal-3373	543	22	by	by	ADP
cjal-3373	543	23	limiting	limit	VERB
cjal-3373	543	24	its	its	PRON
cjal-3373	543	25	scope	scope	NOUN
cjal-3373	543	26	to	to	ADP
cjal-3373	543	27	the	the	DET
cjal-3373	543	28	special	special	ADJ
cjal-3373	543	29	contribution	contribution	NOUN
cjal-3373	543	30	payments	payment	NOUN
cjal-3373	543	31	.	.	PUNCT
cjal-3373	544	1	135	135	NUM
cjal-3373	544	2	i	i	PRON
cjal-3373	544	3	calculated	calculate	VERB
cjal-3373	544	4	the	the	DET
cjal-3373	544	5	numbers	number	NOUN
cjal-3373	544	6	based	base	VERB
cjal-3373	544	7	on	on	ADP
cjal-3373	544	8	tepco	tepco	PROPN
cjal-3373	544	9	’s	’s	PART
cjal-3373	544	10	financial	financial	ADJ
cjal-3373	544	11	statements	statement	NOUN
cjal-3373	544	12	in	in	ADP
cjal-3373	544	13	2010–17	2010–17	NUM
cjal-3373	544	14	.	.	PUNCT
cjal-3373	545	1	172	172	NUM
cjal-3373	545	2	columbia	columbia	PROPN
cjal-3373	545	3	journal	journal	PROPN
cjal-3373	545	4	of	of	ADP
cjal-3373	545	5	asian	asian	ADJ
cjal-3373	545	6	law	law	NOUN
cjal-3373	546	1	[	[	X
cjal-3373	546	2	vol	vol	NOUN
cjal-3373	546	3	.	.	PUNCT
cjal-3373	547	1	32:139	32:139	NUM
cjal-3373	547	2	disadvantaged	disadvantage	VERB
cjal-3373	547	3	by	by	ADP
cjal-3373	547	4	such	such	ADJ
cjal-3373	547	5	new	new	ADJ
cjal-3373	547	6	legislation	legislation	NOUN
cjal-3373	547	7	.	.	PUNCT
cjal-3373	548	1	thus	thus	ADV
cjal-3373	548	2	,	,	PUNCT
cjal-3373	548	3	this	this	DET
cjal-3373	548	4	solution	solution	NOUN
cjal-3373	548	5	has	have	VERB
cjal-3373	548	6	limits	limit	NOUN
cjal-3373	548	7	because	because	SCONJ
cjal-3373	548	8	of	of	ADP
cjal-3373	548	9	its	its	PRON
cjal-3373	548	10	focus	focus	NOUN
cjal-3373	548	11	on	on	ADP
cjal-3373	548	12	the	the	DET
cjal-3373	548	13	corporate	corporate	ADJ
cjal-3373	548	14	rather	rather	ADV
cjal-3373	548	15	than	than	ADP
cjal-3373	548	16	the	the	DET
cjal-3373	548	17	shareholder	shareholder	NOUN
cjal-3373	548	18	level	level	NOUN
cjal-3373	548	19	.	.	PUNCT
cjal-3373	549	1	nevertheless	nevertheless	ADV
cjal-3373	549	2	,	,	PUNCT
cjal-3373	549	3	this	this	DET
cjal-3373	549	4	solution	solution	NOUN
cjal-3373	549	5	can	can	AUX
cjal-3373	549	6	partly	partly	ADV
cjal-3373	549	7	restore	restore	VERB
cjal-3373	549	8	equality	equality	NOUN
cjal-3373	549	9	among	among	ADP
cjal-3373	549	10	corporate	corporate	ADJ
cjal-3373	549	11	borrowers	borrower	NOUN
cjal-3373	549	12	.	.	PUNCT
cjal-3373	550	1	if	if	SCONJ
cjal-3373	550	2	preventing	prevent	VERB
cjal-3373	550	3	tepco	tepco	PROPN
cjal-3373	550	4	from	from	ADP
cjal-3373	550	5	insolvency	insolvency	NOUN
cjal-3373	550	6	is	be	AUX
cjal-3373	550	7	the	the	DET
cjal-3373	550	8	only	only	ADJ
cjal-3373	550	9	reason	reason	NOUN
cjal-3373	550	10	for	for	ADP
cjal-3373	550	11	the	the	DET
cjal-3373	550	12	odd	odd	ADJ
cjal-3373	550	13	legal	legal	ADJ
cjal-3373	550	14	structure	structure	NOUN
cjal-3373	550	15	,	,	PUNCT
cjal-3373	550	16	there	there	PRON
cjal-3373	550	17	is	be	VERB
cjal-3373	550	18	room	room	NOUN
cjal-3373	550	19	to	to	PART
cjal-3373	550	20	deviate	deviate	VERB
cjal-3373	550	21	from	from	ADP
cjal-3373	550	22	its	its	PRON
cjal-3373	550	23	legal	legal	ADJ
cjal-3373	550	24	form	form	NOUN
cjal-3373	550	25	for	for	ADP
cjal-3373	550	26	tax	tax	NOUN
cjal-3373	550	27	purposes	purpose	NOUN
cjal-3373	550	28	not	not	PART
cjal-3373	550	29	by	by	ADP
cjal-3373	550	30	interpretation	interpretation	NOUN
cjal-3373	550	31	but	but	CCONJ
cjal-3373	550	32	by	by	ADP
cjal-3373	550	33	legislation.136	legislation.136	VERB
cjal-3373	550	34	ⅳ.	ⅳ.	NOUN
cjal-3373	550	35	conclusion	conclusion	NOUN
cjal-3373	550	36	the	the	DET
cjal-3373	550	37	relationship	relationship	NOUN
cjal-3373	550	38	between	between	ADP
cjal-3373	550	39	tax	tax	NOUN
cjal-3373	550	40	losses	loss	NOUN
cjal-3373	550	41	and	and	CCONJ
cjal-3373	550	42	limited	limited	ADJ
cjal-3373	550	43	liability	liability	NOUN
cjal-3373	550	44	has	have	AUX
cjal-3373	550	45	received	receive	VERB
cjal-3373	550	46	little	little	ADJ
cjal-3373	550	47	academic	academic	ADJ
cjal-3373	550	48	attention	attention	NOUN
cjal-3373	550	49	for	for	ADP
cjal-3373	550	50	a	a	DET
cjal-3373	550	51	long	long	ADJ
cjal-3373	550	52	time	time	NOUN
cjal-3373	550	53	.	.	PUNCT
cjal-3373	551	1	although	although	SCONJ
cjal-3373	551	2	it	it	PRON
cjal-3373	551	3	is	be	AUX
cjal-3373	551	4	still	still	ADV
cjal-3373	551	5	a	a	DET
cjal-3373	551	6	plausible	plausible	ADJ
cjal-3373	551	7	option	option	NOUN
cjal-3373	551	8	to	to	PART
cjal-3373	551	9	maintain	maintain	VERB
cjal-3373	551	10	a	a	DET
cjal-3373	551	11	policy	policy	NOUN
cjal-3373	551	12	of	of	ADP
cjal-3373	551	13	tax	tax	NOUN
cjal-3373	551	14	neutrality	neutrality	NOUN
cjal-3373	551	15	on	on	ADP
cjal-3373	551	16	risk	risk	NOUN
cjal-3373	551	17	taking	take	VERB
cjal-3373	551	18	even	even	ADV
cjal-3373	551	19	when	when	SCONJ
cjal-3373	551	20	it	it	PRON
cjal-3373	551	21	is	be	AUX
cjal-3373	551	22	excessive	excessive	ADJ
cjal-3373	551	23	and	and	CCONJ
cjal-3373	551	24	alternative	alternative	ADJ
cjal-3373	551	25	non	non	ADJ
cjal-3373	551	26	-	-	ADJ
cjal-3373	551	27	tax	tax	ADJ
cjal-3373	551	28	measures	measure	NOUN
cjal-3373	551	29	is	be	AUX
cjal-3373	551	30	necessary	necessary	ADJ
cjal-3373	551	31	to	to	PART
cjal-3373	551	32	make	make	VERB
cjal-3373	551	33	shareholders	shareholder	NOUN
cjal-3373	551	34	internalize	internalize	VERB
cjal-3373	551	35	risks	risk	NOUN
cjal-3373	551	36	,	,	PUNCT
cjal-3373	551	37	this	this	DET
cjal-3373	551	38	study	study	NOUN
cjal-3373	551	39	suggests	suggest	VERB
cjal-3373	551	40	the	the	DET
cjal-3373	551	41	possibility	possibility	NOUN
cjal-3373	551	42	that	that	SCONJ
cjal-3373	551	43	the	the	DET
cjal-3373	551	44	government	government	NOUN
cjal-3373	551	45	stops	stop	VERB
cjal-3373	551	46	being	be	AUX
cjal-3373	551	47	a	a	DET
cjal-3373	551	48	silent	silent	ADJ
cjal-3373	551	49	partner	partner	NOUN
cjal-3373	551	50	of	of	ADP
cjal-3373	551	51	taxpayers	taxpayer	NOUN
cjal-3373	551	52	whose	whose	DET
cjal-3373	551	53	risk	risk	NOUN
cjal-3373	551	54	taking	take	VERB
cjal-3373	551	55	is	be	AUX
cjal-3373	551	56	excessive	excessive	ADJ
cjal-3373	551	57	,	,	PUNCT
cjal-3373	551	58	as	as	SCONJ
cjal-3373	551	59	the	the	DET
cjal-3373	551	60	fukushima	fukushima	PROPN
cjal-3373	551	61	dai	dai	PROPN
cjal-3373	551	62	-	-	PUNCT
cjal-3373	551	63	ichi	ichi	ADJ
cjal-3373	551	64	nuclear	nuclear	ADJ
cjal-3373	551	65	disaster	disaster	NOUN
cjal-3373	551	66	revealed	reveal	VERB
cjal-3373	551	67	that	that	SCONJ
cjal-3373	551	68	such	such	ADJ
cjal-3373	551	69	non	non	ADJ
cjal-3373	551	70	-	-	ADJ
cjal-3373	551	71	tax	tax	ADJ
cjal-3373	551	72	measures	measure	NOUN
cjal-3373	551	73	,	,	PUNCT
cjal-3373	551	74	such	such	ADJ
cjal-3373	551	75	as	as	ADP
cjal-3373	551	76	insurance137	insurance137	PROPN
cjal-3373	551	77	and	and	CCONJ
cjal-3373	551	78	regulation,138	regulation,138	PROPN
cjal-3373	551	79	are	be	AUX
cjal-3373	551	80	far	far	ADV
cjal-3373	551	81	from	from	ADP
cjal-3373	551	82	sufficient	sufficient	ADJ
cjal-3373	551	83	.	.	PUNCT
cjal-3373	552	1	in	in	ADP
cjal-3373	552	2	addition	addition	NOUN
cjal-3373	552	3	,	,	PUNCT
cjal-3373	552	4	this	this	DET
cjal-3373	552	5	study	study	NOUN
cjal-3373	552	6	explores	explore	VERB
cjal-3373	552	7	the	the	DET
cjal-3373	552	8	relationship	relationship	NOUN
cjal-3373	552	9	by	by	ADP
cjal-3373	552	10	analyzing	analyze	VERB
cjal-3373	552	11	the	the	DET
cjal-3373	552	12	tepco	tepco	PROPN
cjal-3373	552	13	bailout	bailout	NOUN
cjal-3373	552	14	after	after	ADP
cjal-3373	552	15	the	the	DET
cjal-3373	552	16	nuclear	nuclear	ADJ
cjal-3373	552	17	disaster	disaster	NOUN
cjal-3373	552	18	.	.	PUNCT
cjal-3373	553	1	the	the	DET
cjal-3373	553	2	study	study	NOUN
cjal-3373	553	3	finds	find	VERB
cjal-3373	553	4	that	that	SCONJ
cjal-3373	553	5	the	the	DET
cjal-3373	553	6	financing	financing	NOUN
cjal-3373	553	7	scheme	scheme	NOUN
cjal-3373	553	8	for	for	ADP
cjal-3373	553	9	the	the	DET
cjal-3373	553	10	bailout	bailout	NOUN
cjal-3373	553	11	that	that	PRON
cjal-3373	553	12	does	do	AUX
cjal-3373	553	13	not	not	PART
cjal-3373	553	14	take	take	VERB
cjal-3373	553	15	the	the	DET
cjal-3373	553	16	tax	tax	NOUN
cjal-3373	553	17	effect	effect	NOUN
cjal-3373	553	18	into	into	ADP
cjal-3373	553	19	account	account	NOUN
cjal-3373	553	20	allows	allow	VERB
cjal-3373	553	21	tepco	tepco	PROPN
cjal-3373	553	22	to	to	PART
cjal-3373	553	23	circumvent	circumvent	VERB
cjal-3373	553	24	the	the	DET
cjal-3373	553	25	strict	strict	ADJ
cjal-3373	553	26	time	time	NOUN
cjal-3373	553	27	limitation	limitation	NOUN
cjal-3373	553	28	of	of	ADP
cjal-3373	553	29	the	the	DET
cjal-3373	553	30	tax	tax	NOUN
cjal-3373	553	31	loss	loss	NOUN
cjal-3373	553	32	carryforward	carryforward	ADJ
cjal-3373	553	33	period	period	NOUN
cjal-3373	553	34	.	.	PUNCT
cjal-3373	554	1	these	these	DET
cjal-3373	554	2	tax	tax	NOUN
cjal-3373	554	3	benefits	benefit	NOUN
cjal-3373	554	4	are	be	AUX
cjal-3373	554	5	exploited	exploit	VERB
cjal-3373	554	6	by	by	ADP
cjal-3373	554	7	tepco	tepco	PROPN
cjal-3373	554	8	’s	’s	PART
cjal-3373	554	9	remaining	remain	VERB
cjal-3373	554	10	shareholders	shareholder	NOUN
cjal-3373	554	11	,	,	PUNCT
cjal-3373	554	12	who	who	PRON
cjal-3373	554	13	have	have	AUX
cjal-3373	554	14	presumably	presumably	ADV
cjal-3373	554	15	taken	take	VERB
cjal-3373	554	16	excessive	excessive	ADJ
cjal-3373	554	17	risk	risk	NOUN
cjal-3373	554	18	.	.	PUNCT
cjal-3373	555	1	also	also	ADV
cjal-3373	555	2	,	,	PUNCT
cjal-3373	555	3	this	this	DET
cjal-3373	555	4	treatment	treatment	NOUN
cjal-3373	555	5	,	,	PUNCT
cjal-3373	555	6	if	if	SCONJ
cjal-3373	555	7	predictable	predictable	ADJ
cjal-3373	555	8	in	in	ADP
cjal-3373	555	9	the	the	DET
cjal-3373	555	10	market	market	NOUN
cjal-3373	555	11	,	,	PUNCT
cjal-3373	555	12	can	can	AUX
cjal-3373	555	13	have	have	VERB
cjal-3373	555	14	a	a	DET
cjal-3373	555	15	potential	potential	ADJ
cjal-3373	555	16	ex	ex	NOUN
cjal-3373	555	17	-	-	ADJ
cjal-3373	555	18	ante	ante	ADJ
cjal-3373	555	19	effect	effect	NOUN
cjal-3373	555	20	of	of	ADP
cjal-3373	555	21	subsidizing	subsidize	VERB
cjal-3373	555	22	corporations	corporation	NOUN
cjal-3373	555	23	that	that	PRON
cjal-3373	555	24	are	be	AUX
cjal-3373	555	25	136	136	NUM
cjal-3373	555	26	someone	someone	PRON
cjal-3373	555	27	may	may	AUX
cjal-3373	555	28	argue	argue	VERB
cjal-3373	555	29	that	that	SCONJ
cjal-3373	555	30	without	without	ADP
cjal-3373	555	31	the	the	DET
cjal-3373	555	32	tax	tax	NOUN
cjal-3373	555	33	benefits	benefit	NOUN
cjal-3373	555	34	,	,	PUNCT
cjal-3373	555	35	the	the	DET
cjal-3373	555	36	government	government	NOUN
cjal-3373	555	37	,	,	PUNCT
cjal-3373	555	38	in	in	ADP
cjal-3373	555	39	any	any	DET
cjal-3373	555	40	case	case	NOUN
cjal-3373	555	41	,	,	PUNCT
cjal-3373	555	42	may	may	AUX
cjal-3373	555	43	be	be	AUX
cjal-3373	555	44	required	require	VERB
cjal-3373	555	45	to	to	PART
cjal-3373	555	46	give	give	VERB
cjal-3373	555	47	additional	additional	ADJ
cjal-3373	555	48	funds	fund	NOUN
cjal-3373	555	49	to	to	ADP
cjal-3373	555	50	tepco	tepco	PROPN
cjal-3373	555	51	.	.	PUNCT
cjal-3373	556	1	however	however	ADV
cjal-3373	556	2	,	,	PUNCT
cjal-3373	556	3	such	such	DET
cjal-3373	556	4	a	a	DET
cjal-3373	556	5	justification	justification	NOUN
cjal-3373	556	6	of	of	ADP
cjal-3373	556	7	allowing	allow	VERB
cjal-3373	556	8	the	the	DET
cjal-3373	556	9	tax	tax	NOUN
cjal-3373	556	10	benefits	benefit	NOUN
cjal-3373	556	11	is	be	AUX
cjal-3373	556	12	not	not	PART
cjal-3373	556	13	convincing	convincing	ADJ
cjal-3373	556	14	because	because	SCONJ
cjal-3373	556	15	unintended	unintended	ADJ
cjal-3373	556	16	tax	tax	NOUN
cjal-3373	556	17	preference	preference	NOUN
cjal-3373	556	18	is	be	AUX
cjal-3373	556	19	not	not	PART
cjal-3373	556	20	salient	salient	ADJ
cjal-3373	556	21	to	to	ADP
cjal-3373	556	22	people	people	NOUN
cjal-3373	556	23	,	,	PUNCT
cjal-3373	556	24	therefore	therefore	ADV
cjal-3373	556	25	,	,	PUNCT
cjal-3373	556	26	it	it	PRON
cjal-3373	556	27	is	be	AUX
cjal-3373	556	28	inferior	inferior	ADJ
cjal-3373	556	29	as	as	ADP
cjal-3373	556	30	a	a	DET
cjal-3373	556	31	bailout	bailout	NOUN
cjal-3373	556	32	device	device	NOUN
cjal-3373	556	33	to	to	ADP
cjal-3373	556	34	other	other	ADJ
cjal-3373	556	35	direct	direct	ADJ
cjal-3373	556	36	bailout	bailout	NOUN
cjal-3373	556	37	methods	method	NOUN
cjal-3373	556	38	,	,	PUNCT
cjal-3373	556	39	which	which	PRON
cjal-3373	556	40	are	be	AUX
cjal-3373	556	41	politically	politically	ADV
cjal-3373	556	42	more	more	ADV
cjal-3373	556	43	accountable	accountable	ADJ
cjal-3373	556	44	to	to	ADP
cjal-3373	556	45	the	the	DET
cjal-3373	556	46	people	people	NOUN
cjal-3373	556	47	.	.	PUNCT
cjal-3373	557	1	see	see	VERB
cjal-3373	557	2	supra	supra	PROPN
cjal-3373	557	3	note	note	PROPN
cjal-3373	557	4	63	63	NUM
cjal-3373	557	5	.	.	SYM
cjal-3373	557	6	137	137	NUM
cjal-3373	557	7	see	see	VERB
cjal-3373	557	8	part	part	NOUN
cjal-3373	557	9	iii	iii	PROPN
cjal-3373	557	10	.	.	PUNCT
cjal-3373	557	11	a.	a.	PROPN
cjal-3373	557	12	1	1	NUM
cjal-3373	557	13	.	.	PUNCT
cjal-3373	557	14	138	138	NUM
cjal-3373	557	15	kiyoshi	kiyoshi	PROPN
cjal-3373	557	16	kurokawa	kurokawa	PROPN
cjal-3373	557	17	&	&	CCONJ
cjal-3373	557	18	andrea	andrea	PROPN
cjal-3373	557	19	ryoko	ryoko	PROPN
cjal-3373	557	20	ninomiya	ninomiya	PROPN
cjal-3373	557	21	,	,	PUNCT
cjal-3373	557	22	examining	examine	VERB
cjal-3373	557	23	regulatory	regulatory	ADJ
cjal-3373	557	24	capture	capture	NOUN
cjal-3373	557	25	:	:	PUNCT
cjal-3373	557	26	looking	look	VERB
cjal-3373	557	27	back	back	ADV
cjal-3373	557	28	at	at	ADP
cjal-3373	557	29	the	the	DET
cjal-3373	557	30	fukushima	fukushima	PROPN
cjal-3373	557	31	nuclear	nuclear	ADJ
cjal-3373	557	32	power	power	NOUN
cjal-3373	557	33	plant	plant	NOUN
cjal-3373	557	34	disaster	disaster	NOUN
cjal-3373	557	35	,	,	PUNCT
cjal-3373	557	36	seven	seven	NUM
cjal-3373	557	37	years	year	NOUN
cjal-3373	557	38	later	later	ADV
cjal-3373	557	39	,	,	PUNCT
cjal-3373	557	40	13	13	NUM
cjal-3373	557	41	u.	u.	NOUN
cjal-3373	557	42	pa	pa	PROPN
cjal-3373	557	43	.	.	PROPN
cjal-3373	557	44	asian	asian	PROPN
cjal-3373	557	45	l.	l.	PROPN
cjal-3373	557	46	rev	rev	PROPN
cjal-3373	557	47	.	.	PROPN
cjal-3373	557	48	47	47	NUM
cjal-3373	557	49	,	,	PUNCT
cjal-3373	557	50	51–54	51–54	NUM
cjal-3373	557	51	(	(	PUNCT
cjal-3373	557	52	2018	2018	NUM
cjal-3373	557	53	)	)	PUNCT
cjal-3373	557	54	(	(	PUNCT
cjal-3373	557	55	arguing	argue	VERB
cjal-3373	557	56	that	that	SCONJ
cjal-3373	557	57	the	the	DET
cjal-3373	557	58	regulatory	regulatory	ADJ
cjal-3373	557	59	system	system	NOUN
cjal-3373	557	60	has	have	AUX
cjal-3373	557	61	been	be	AUX
cjal-3373	557	62	dysfunctional	dysfunctional	ADJ
cjal-3373	557	63	in	in	ADP
cjal-3373	557	64	japan	japan	PROPN
cjal-3373	557	65	)	)	PUNCT
cjal-3373	557	66	.	.	PUNCT
cjal-3373	558	1	2019	2019	NUM
cjal-3373	558	2	]	]	PUNCT
cjal-3373	558	3	tax	tax	NOUN
cjal-3373	558	4	losses	loss	NOUN
cjal-3373	558	5	and	and	CCONJ
cjal-3373	558	6	excessive	excessive	ADJ
cjal-3373	558	7	risk	risk	NOUN
cjal-3373	558	8	taking	take	VERB
cjal-3373	558	9	173	173	NUM
cjal-3373	558	10	likely	likely	ADJ
cjal-3373	558	11	to	to	PART
cjal-3373	558	12	be	be	AUX
cjal-3373	558	13	bailed	bail	VERB
cjal-3373	558	14	out	out	ADP
cjal-3373	558	15	in	in	ADP
cjal-3373	558	16	their	their	PRON
cjal-3373	558	17	crises	crisis	NOUN
cjal-3373	558	18	.	.	PUNCT
cjal-3373	559	1	these	these	DET
cjal-3373	559	2	problems	problem	NOUN
cjal-3373	559	3	could	could	AUX
cjal-3373	559	4	be	be	AUX
cjal-3373	559	5	partially	partially	ADV
cjal-3373	559	6	solved	solve	VERB
cjal-3373	559	7	by	by	ADP
cjal-3373	559	8	legislation	legislation	NOUN
cjal-3373	559	9	that	that	PRON
cjal-3373	559	10	treats	treat	VERB
cjal-3373	559	11	the	the	DET
cjal-3373	559	12	financial	financial	ADJ
cjal-3373	559	13	assistance	assistance	NOUN
cjal-3373	559	14	receipts	receipt	NOUN
cjal-3373	559	15	and	and	CCONJ
cjal-3373	559	16	contribution	contribution	NOUN
cjal-3373	559	17	payments	payment	NOUN
cjal-3373	559	18	as	as	ADP
cjal-3373	559	19	loans	loan	NOUN
cjal-3373	559	20	and	and	CCONJ
cjal-3373	559	21	repayments	repayment	NOUN
cjal-3373	559	22	.	.	PUNCT
cjal-3373	560	1	although	although	SCONJ
cjal-3373	560	2	the	the	DET
cjal-3373	560	3	problems	problem	NOUN
cjal-3373	560	4	discussed	discuss	VERB
cjal-3373	560	5	in	in	ADP
cjal-3373	560	6	this	this	DET
cjal-3373	560	7	study	study	NOUN
cjal-3373	560	8	may	may	AUX
cjal-3373	560	9	be	be	AUX
cjal-3373	560	10	unique	unique	ADJ
cjal-3373	560	11	to	to	ADP
cjal-3373	560	12	the	the	DET
cjal-3373	560	13	tepco	tepco	PROPN
cjal-3373	560	14	bailout	bailout	PROPN
cjal-3373	560	15	scheme	scheme	NOUN
cjal-3373	560	16	,	,	PUNCT
cjal-3373	560	17	we	we	PRON
cjal-3373	560	18	believe	believe	VERB
cjal-3373	560	19	that	that	SCONJ
cjal-3373	560	20	similar	similar	ADJ
cjal-3373	560	21	situations	situation	NOUN
cjal-3373	560	22	may	may	AUX
cjal-3373	560	23	occur	occur	VERB
cjal-3373	560	24	again	again	ADV
cjal-3373	560	25	somewhere	somewhere	ADV
cjal-3373	560	26	in	in	ADP
cjal-3373	560	27	the	the	DET
cjal-3373	560	28	world	world	NOUN
cjal-3373	560	29	when	when	SCONJ
cjal-3373	560	30	excessive	excessive	ADJ
cjal-3373	560	31	risk	risk	NOUN
cjal-3373	560	32	taking	take	VERB
cjal-3373	560	33	results	result	NOUN
cjal-3373	560	34	in	in	ADP
cjal-3373	560	35	failure	failure	NOUN
cjal-3373	560	36	and	and	CCONJ
cjal-3373	560	37	a	a	DET
cjal-3373	560	38	bailout	bailout	NOUN
cjal-3373	560	39	follows	follow	VERB
cjal-3373	560	40	.	.	PUNCT
cjal-3373	561	1	174	174	NUM
cjal-3373	561	2	columbia	columbia	PROPN
cjal-3373	561	3	journal	journal	PROPN
cjal-3373	561	4	of	of	ADP
cjal-3373	561	5	asian	asian	ADJ
cjal-3373	561	6	law	law	NOUN
cjal-3373	562	1	[	[	X
cjal-3373	562	2	vol	vol	NOUN
cjal-3373	562	3	.	.	PUNCT
cjal-3373	562	4	32:139	32:139	ADJ
cjal-3373	562	5	appendix	appendix	ADJ
cjal-3373	562	6	table	table	NOUN
cjal-3373	562	7	1	1	NUM
cjal-3373	562	8	:	:	PUNCT
cjal-3373	562	9	tepco	tepco	PROPN
cjal-3373	562	10	’s	’s	PART
cjal-3373	562	11	large	large	ADJ
cjal-3373	562	12	shareholders	shareholder	NOUN
cjal-3373	562	13	as	as	ADP
cjal-3373	562	14	of	of	ADP
cjal-3373	562	15	march	march	PROPN
cjal-3373	562	16	31	31	NUM
cjal-3373	562	17	,	,	PUNCT
cjal-3373	562	18	2010	2010	NUM
cjal-3373	562	19	(	(	PUNCT
cjal-3373	562	20	data	datum	NOUN
cjal-3373	562	21	sources	source	NOUN
cjal-3373	562	22	:	:	PUNCT
cjal-3373	562	23	tokyo	tokyo	PROPN
cjal-3373	562	24	denryoku	denryoku	PROPN
cjal-3373	562	25	kabushiki	kabushiki	PROPN
cjal-3373	562	26	gaisha	gaisha	PROPN
cjal-3373	563	1	[	[	X
cjal-3373	563	2	tokyo	tokyo	PROPN
cjal-3373	563	3	electric	electric	PROPN
cjal-3373	563	4	power	power	PROPN
cjal-3373	563	5	company	company	NOUN
cjal-3373	563	6	holdings	holding	NOUN
cjal-3373	563	7	,	,	PUNCT
cjal-3373	563	8	inc	inc	PROPN
cjal-3373	563	9	]	]	PUNCT
cjal-3373	563	10	,	,	PUNCT
cjal-3373	563	11	yūka	yūka	PROPN
cjal-3373	563	12	shōken	shōken	VERB
cjal-3373	563	13	houkokusho	houkokusho	PROPN
cjal-3373	563	14	(	(	PUNCT
cjal-3373	563	15	fy	fy	PROPN
cjal-3373	563	16	2009	2009	NUM
cjal-3373	563	17	)	)	PUNCT
cjal-3373	564	1	[	[	X
cjal-3373	564	2	financial	financial	ADJ
cjal-3373	564	3	statements	statement	NOUN
cjal-3373	564	4	in	in	ADP
cjal-3373	564	5	fiscal	fiscal	ADJ
cjal-3373	564	6	year	year	NOUN
cjal-3373	564	7	2009	2009	NUM
cjal-3373	564	8	]	]	PUNCT
cjal-3373	564	9	,	,	PUNCT
cjal-3373	564	10	34	34	NUM
cjal-3373	564	11	(	(	PUNCT
cjal-3373	564	12	2010	2010	NUM
cjal-3373	564	13	)	)	PUNCT
cjal-3373	564	14	)	)	PUNCT
cjal-3373	564	15	name	name	NOUN
cjal-3373	564	16	of	of	ADP
cjal-3373	564	17	shareholder	shareholder	NOUN
cjal-3373	564	18	ratio	ratio	NOUN
cjal-3373	564	19	to	to	ADP
cjal-3373	564	20	the	the	DET
cjal-3373	564	21	aggregate	aggregate	ADJ
cjal-3373	564	22	issued	issue	VERB
cjal-3373	564	23	shares	share	NOUN
cjal-3373	564	24	（	（	PUNCT
cjal-3373	564	25	％	％	ADJ
cjal-3373	564	26	）	）	NOUN
cjal-3373	564	27	number	number	NOUN
cjal-3373	564	28	of	of	ADP
cjal-3373	564	29	holding	hold	VERB
cjal-3373	564	30	shares	share	NOUN
cjal-3373	564	31	(	(	PUNCT
cjal-3373	564	32	thousands	thousand	NOUN
cjal-3373	564	33	)	)	PUNCT
cjal-3373	564	34	japan	japan	PROPN
cjal-3373	564	35	trustee	trustee	PROPN
cjal-3373	564	36	service	service	PROPN
cjal-3373	564	37	trust	trust	PROPN
cjal-3373	564	38	bank	bank	PROPN
cjal-3373	564	39	(	(	PUNCT
cjal-3373	564	40	trust	trust	NOUN
cjal-3373	564	41	account	account	PROPN
cjal-3373	564	42	)	)	PUNCT
cjal-3373	564	43	4.47	4.47	NUM
cjal-3373	564	44	60,489	60,489	NUM
cjal-3373	564	45	dai	dai	PROPN
cjal-3373	564	46	-	-	PUNCT
cjal-3373	564	47	ichi	ichi	PROPN
cjal-3373	564	48	life	life	NOUN
cjal-3373	564	49	insurance	insurance	NOUN
cjal-3373	564	50	4.07	4.07	NUM
cjal-3373	564	51	55,001	55,001	NUM
cjal-3373	564	52	nippon	nippon	PROPN
cjal-3373	564	53	life	life	NOUN
cjal-3373	564	54	insurance	insurance	NOUN
cjal-3373	564	55	3.9	3.9	NUM
cjal-3373	564	56	52,800	52,800	NUM
cjal-3373	564	57	the	the	DET
cjal-3373	564	58	master	master	PROPN
cjal-3373	564	59	trust	trust	PROPN
cjal-3373	564	60	bank	bank	PROPN
cjal-3373	564	61	of	of	ADP
cjal-3373	564	62	japan	japan	PROPN
cjal-3373	564	63	3.81	3.81	NUM
cjal-3373	564	64	51,557	51,557	NUM
cjal-3373	564	65	government	government	NOUN
cjal-3373	564	66	of	of	ADP
cjal-3373	564	67	tokyo	tokyo	PROPN
cjal-3373	564	68	metropolitan	metropolitan	PROPN
cjal-3373	565	1	3.15	3.15	NUM
cjal-3373	565	2	42,676	42,676	NUM
cjal-3373	565	3	sumitomo	sumitomo	PROPN
cjal-3373	565	4	mitsui	mitsui	PROPN
cjal-3373	565	5	banking	banking	NOUN
cjal-3373	565	6	corporation	corporation	NOUN
cjal-3373	565	7	2.66	2.66	NUM
cjal-3373	565	8	35,927	35,927	NUM
cjal-3373	565	9	mizuho	mizuho	PROPN
cjal-3373	565	10	corporate	corporate	ADJ
cjal-3373	565	11	bank	bank	PROPN
cjal-3373	565	12	1.76	1.76	NUM
cjal-3373	565	13	23,791	23,791	NUM
cjal-3373	565	14	tepco	tepco	PROPN
cjal-3373	565	15	employees	employee	NOUN
cjal-3373	565	16	shareholding	shareholding	PROPN
cjal-3373	565	17	association	association	PROPN
cjal-3373	565	18	1.52	1.52	NUM
cjal-3373	565	19	20,620	20,620	NUM
cjal-3373	565	20	japan	japan	PROPN
cjal-3373	565	21	trustee	trustee	PROPN
cjal-3373	565	22	services	services	PROPN
cjal-3373	565	23	bank	bank	PROPN
cjal-3373	565	24	(	(	PUNCT
cjal-3373	565	25	trust	trust	NOUN
cjal-3373	565	26	account	account	VERB
cjal-3373	565	27	no	no	INTJ
cjal-3373	565	28	.	.	NOUN
cjal-3373	565	29	4	4	NUM
cjal-3373	565	30	)	)	PUNCT
cjal-3373	565	31	1.03	1.03	NUM
cjal-3373	565	32	13,925	13,925	NUM
cjal-3373	565	33	mufg	mufg	PROPN
cjal-3373	565	34	bank	bank	PROPN
cjal-3373	565	35	0.98	0.98	NUM
cjal-3373	565	36	13,239	13,239	NUM
cjal-3373	565	37	total	total	NOUN
cjal-3373	565	38	27.35	27.35	NUM
cjal-3373	565	39	370,029	370,029	NUM
cjal-3373	565	40	2019	2019	NUM
cjal-3373	565	41	]	]	PUNCT
cjal-3373	565	42	tax	tax	NOUN
cjal-3373	565	43	losses	loss	NOUN
cjal-3373	565	44	and	and	CCONJ
cjal-3373	565	45	excessive	excessive	ADJ
cjal-3373	565	46	risk	risk	NOUN
cjal-3373	565	47	taking	take	VERB
cjal-3373	565	48	175	175	NUM
cjal-3373	565	49	table	table	NOUN
cjal-3373	565	50	2	2	NUM
cjal-3373	565	51	:	:	PUNCT
cjal-3373	565	52	tepco	tepco	PROPN
cjal-3373	565	53	’s	’s	PART
cjal-3373	565	54	large	large	ADJ
cjal-3373	565	55	shareholders	shareholder	NOUN
cjal-3373	565	56	as	as	ADP
cjal-3373	565	57	of	of	ADP
cjal-3373	565	58	march	march	PROPN
cjal-3373	565	59	31	31	NUM
cjal-3373	565	60	,	,	PUNCT
cjal-3373	565	61	2012	2012	NUM
cjal-3373	565	62	(	(	PUNCT
cjal-3373	565	63	data	datum	NOUN
cjal-3373	565	64	sources	source	NOUN
cjal-3373	565	65	:	:	PUNCT
cjal-3373	565	66	tokyo	tokyo	PROPN
cjal-3373	565	67	denryoku	denryoku	PROPN
cjal-3373	565	68	kabushiki	kabushiki	PROPN
cjal-3373	565	69	gaisha	gaisha	PROPN
cjal-3373	566	1	[	[	X
cjal-3373	566	2	tokyo	tokyo	PROPN
cjal-3373	566	3	electric	electric	PROPN
cjal-3373	566	4	power	power	PROPN
cjal-3373	566	5	company	company	NOUN
cjal-3373	566	6	holdings	holding	NOUN
cjal-3373	566	7	,	,	PUNCT
cjal-3373	566	8	inc	inc	PROPN
cjal-3373	566	9	]	]	PUNCT
cjal-3373	566	10	,	,	PUNCT
cjal-3373	566	11	yūka	yūka	PROPN
cjal-3373	566	12	shōken	shōken	VERB
cjal-3373	566	13	houkokusho	houkokusho	PROPN
cjal-3373	566	14	(	(	PUNCT
cjal-3373	566	15	fy	fy	PROPN
cjal-3373	566	16	2011	2011	NUM
cjal-3373	566	17	)	)	PUNCT
cjal-3373	567	1	[	[	X
cjal-3373	567	2	financial	financial	ADJ
cjal-3373	567	3	statements	statement	NOUN
cjal-3373	567	4	in	in	ADP
cjal-3373	567	5	fiscal	fiscal	ADJ
cjal-3373	567	6	year	year	NOUN
cjal-3373	567	7	2011	2011	NUM
cjal-3373	567	8	]	]	PUNCT
cjal-3373	567	9	,	,	PUNCT
cjal-3373	567	10	36	36	NUM
cjal-3373	567	11	(	(	PUNCT
cjal-3373	567	12	2012	2012	NUM
cjal-3373	567	13	)	)	PUNCT
cjal-3373	567	14	)	)	PUNCT
cjal-3373	567	15	name	name	NOUN
cjal-3373	567	16	of	of	ADP
cjal-3373	567	17	shareholder	shareholder	NOUN
cjal-3373	567	18	ratio	ratio	NOUN
cjal-3373	567	19	to	to	ADP
cjal-3373	567	20	the	the	DET
cjal-3373	567	21	aggregate	aggregate	ADJ
cjal-3373	567	22	issued	issue	VERB
cjal-3373	567	23	shares	share	NOUN
cjal-3373	567	24	（	（	PUNCT
cjal-3373	567	25	％	％	ADJ
cjal-3373	567	26	）	）	NOUN
cjal-3373	567	27	number	number	NOUN
cjal-3373	567	28	of	of	ADP
cjal-3373	567	29	holding	hold	VERB
cjal-3373	567	30	shares	share	NOUN
cjal-3373	567	31	(	(	PUNCT
cjal-3373	567	32	thousands	thousand	NOUN
cjal-3373	567	33	)	)	PUNCT
cjal-3373	567	34	government	government	NOUN
cjal-3373	567	35	of	of	ADP
cjal-3373	567	36	tokyo	tokyo	PROPN
cjal-3373	567	37	metropolitan	metropolitan	PROPN
cjal-3373	567	38	2.66	2.66	NUM
cjal-3373	567	39	42,676	42,676	NUM
cjal-3373	567	40	the	the	DET
cjal-3373	567	41	tepco	tepco	PROPN
cjal-3373	567	42	employees	employee	NOUN
cjal-3373	567	43	shareholding	shareholding	PROPN
cjal-3373	567	44	association	association	NOUN
cjal-3373	567	45	2.39	2.39	NUM
cjal-3373	567	46	38,398	38,398	NUM
cjal-3373	567	47	sumitomo	sumitomo	PROPN
cjal-3373	567	48	mitsui	mitsui	PROPN
cjal-3373	567	49	banking	banking	NOUN
cjal-3373	567	50	corporation	corporation	NOUN
cjal-3373	567	51	2.24	2.24	NUM
cjal-3373	567	52	35,927	35,927	NUM
cjal-3373	567	53	dai	dai	PROPN
cjal-3373	567	54	-	-	PUNCT
cjal-3373	567	55	ichi	ichi	PROPN
cjal-3373	567	56	life	life	NOUN
cjal-3373	567	57	insurance	insurance	NOUN
cjal-3373	567	58	2.22	2.22	NUM
cjal-3373	567	59	35,600	35,600	NUM
cjal-3373	567	60	nippon	nippon	PROPN
cjal-3373	567	61	life	life	NOUN
cjal-3373	567	62	insurance	insurance	NOUN
cjal-3373	567	63	2.19	2.19	NUM
cjal-3373	567	64	35,200	35,200	NUM
cjal-3373	567	65	the	the	DET
cjal-3373	567	66	master	master	PROPN
cjal-3373	567	67	trust	trust	PROPN
cjal-3373	567	68	bank	bank	PROPN
cjal-3373	567	69	of	of	ADP
cjal-3373	567	70	japan	japan	PROPN
cjal-3373	567	71	1.85	1.85	NUM
cjal-3373	567	72	29,802	29,802	NUM
cjal-3373	567	73	japan	japan	PROPN
cjal-3373	567	74	trustee	trustee	PROPN
cjal-3373	567	75	services	services	PROPN
cjal-3373	567	76	bank	bank	PROPN
cjal-3373	567	77	(	(	PUNCT
cjal-3373	567	78	trust	trust	NOUN
cjal-3373	567	79	account	account	PROPN
cjal-3373	567	80	)	)	PUNCT
cjal-3373	567	81	1.73	1.73	NUM
cjal-3373	567	82	27,770	27,770	NUM
cjal-3373	567	83	mizuho	mizuho	PROPN
cjal-3373	567	84	corporate	corporate	ADJ
cjal-3373	567	85	bank	bank	PROPN
cjal-3373	567	86	1.48	1.48	NUM
cjal-3373	567	87	23,791	23,791	NUM
cjal-3373	567	88	ssbt	ssbt	PROPN
cjal-3373	567	89	od05	od05	PROPN
cjal-3373	567	90	omnibus	omnibus	NOUN
cjal-3373	567	91	account	account	NOUN
cjal-3373	567	92	-	-	PUNCT
cjal-3373	567	93	treaty	treaty	NOUN
cjal-3373	567	94	clients	client	NOUN
cjal-3373	567	95	1.12	1.12	NUM
cjal-3373	567	96	17,935	17,935	NUM
cjal-3373	567	97	state	state	PROPN
cjal-3373	567	98	street	street	PROPN
cjal-3373	567	99	bank	bank	PROPN
cjal-3373	567	100	west	west	PROPN
cjal-3373	567	101	client	client	PROPN
cjal-3373	567	102	-	-	PUNCT
cjal-3373	567	103	treaty	treaty	NOUN
cjal-3373	567	104	0.78	0.78	NUM
cjal-3373	567	105	12,458	12,458	NUM
cjal-3373	567	106	total	total	ADJ
cjal-3373	567	107	18.64	18.64	NUM
cjal-3373	567	108	299,561	299,561	NUM
cjal-3373	567	109	176	176	NUM
cjal-3373	567	110	columbia	columbia	PROPN
cjal-3373	567	111	journal	journal	PROPN
cjal-3373	567	112	of	of	ADP
cjal-3373	567	113	asian	asian	ADJ
cjal-3373	567	114	law	law	NOUN
cjal-3373	568	1	[	[	X
cjal-3373	568	2	vol	vol	NOUN
cjal-3373	568	3	.	.	PUNCT
cjal-3373	569	1	32:139	32:139	NUM
cjal-3373	569	2	table	table	NOUN
cjal-3373	569	3	3	3	NUM
cjal-3373	569	4	:	:	PUNCT
cjal-3373	569	5	tepco	tepco	PROPN
cjal-3373	569	6	’s	’s	PART
cjal-3373	569	7	large	large	ADJ
cjal-3373	569	8	shareholders	shareholder	NOUN
cjal-3373	569	9	as	as	ADP
cjal-3373	569	10	of	of	ADP
cjal-3373	569	11	march	march	PROPN
cjal-3373	569	12	31	31	NUM
cjal-3373	569	13	,	,	PUNCT
cjal-3373	569	14	2013	2013	NUM
cjal-3373	569	15	(	(	PUNCT
cjal-3373	569	16	data	datum	NOUN
cjal-3373	569	17	sources	source	NOUN
cjal-3373	569	18	:	:	PUNCT
cjal-3373	569	19	tokyo	tokyo	PROPN
cjal-3373	569	20	denryoku	denryoku	PROPN
cjal-3373	569	21	kabushiki	kabushiki	PROPN
cjal-3373	569	22	gaisha	gaisha	PROPN
cjal-3373	570	1	[	[	X
cjal-3373	570	2	tokyo	tokyo	PROPN
cjal-3373	570	3	electric	electric	PROPN
cjal-3373	570	4	power	power	PROPN
cjal-3373	570	5	company	company	NOUN
cjal-3373	570	6	holdings	holding	NOUN
cjal-3373	570	7	,	,	PUNCT
cjal-3373	570	8	inc	inc	PROPN
cjal-3373	570	9	]	]	PUNCT
cjal-3373	570	10	,	,	PUNCT
cjal-3373	570	11	yūka	yūka	PROPN
cjal-3373	570	12	shōken	shōken	VERB
cjal-3373	570	13	houkokusho	houkokusho	PROPN
cjal-3373	570	14	(	(	PUNCT
cjal-3373	570	15	fy	fy	PROPN
cjal-3373	570	16	2012	2012	NUM
cjal-3373	570	17	)	)	PUNCT
cjal-3373	571	1	[	[	X
cjal-3373	571	2	financial	financial	ADJ
cjal-3373	571	3	statements	statement	NOUN
cjal-3373	571	4	in	in	ADP
cjal-3373	571	5	fiscal	fiscal	ADJ
cjal-3373	571	6	year	year	NOUN
cjal-3373	571	7	2012	2012	NUM
cjal-3373	571	8	]	]	PUNCT
cjal-3373	571	9	,	,	PUNCT
cjal-3373	571	10	49	49	NUM
cjal-3373	571	11	(	(	PUNCT
cjal-3373	571	12	2013	2013	NUM
cjal-3373	571	13	)	)	PUNCT
cjal-3373	571	14	)	)	PUNCT
cjal-3373	571	15	name	name	NOUN
cjal-3373	571	16	of	of	ADP
cjal-3373	571	17	shareholder	shareholder	NOUN
cjal-3373	571	18	ratio	ratio	NOUN
cjal-3373	571	19	to	to	ADP
cjal-3373	571	20	the	the	DET
cjal-3373	571	21	aggregate	aggregate	ADJ
cjal-3373	571	22	issued	issue	VERB
cjal-3373	571	23	shares	share	NOUN
cjal-3373	571	24	（	（	PUNCT
cjal-3373	571	25	％	％	ADJ
cjal-3373	571	26	）	）	NOUN
cjal-3373	571	27	number	number	NOUN
cjal-3373	571	28	of	of	ADP
cjal-3373	571	29	holding	hold	VERB
cjal-3373	571	30	shares	share	NOUN
cjal-3373	571	31	(	(	PUNCT
cjal-3373	571	32	thousands	thousand	NOUN
cjal-3373	571	33	)	)	PUNCT
cjal-3373	571	34	nuclear	nuclear	ADJ
cjal-3373	571	35	damage	damage	NOUN
cjal-3373	571	36	compensation	compensation	NOUN
cjal-3373	571	37	facilitation	facilitation	NOUN
cjal-3373	571	38	corporation	corporation	NOUN
cjal-3373	571	39	54.69	54.69	NUM
cjal-3373	571	40	1,940,000	1,940,000	NUM
cjal-3373	571	41	the	the	DET
cjal-3373	571	42	tepco	tepco	PROPN
cjal-3373	571	43	employees	employee	NOUN
cjal-3373	571	44	shareholding	shareholding	PROPN
cjal-3373	571	45	association	association	NOUN
cjal-3373	571	46	1.4	1.4	NUM
cjal-3373	571	47	49,670	49,670	NUM
cjal-3373	571	48	government	government	NOUN
cjal-3373	571	49	of	of	ADP
cjal-3373	571	50	tokyo	tokyo	PROPN
cjal-3373	571	51	metropolitan	metropolitan	PROPN
cjal-3373	571	52	1.2	1.2	NUM
cjal-3373	571	53	42,676	42,676	NUM
cjal-3373	571	54	sumitomo	sumitomo	PROPN
cjal-3373	571	55	mitsui	mitsui	PROPN
cjal-3373	571	56	banking	banking	NOUN
cjal-3373	571	57	corporation	corporation	NOUN
cjal-3373	571	58	1.01	1.01	NUM
cjal-3373	571	59	35,927	35,927	NUM
cjal-3373	571	60	the	the	DET
cjal-3373	571	61	master	master	PROPN
cjal-3373	571	62	trust	trust	PROPN
cjal-3373	571	63	bank	bank	PROPN
cjal-3373	571	64	of	of	ADP
cjal-3373	571	65	japan	japan	PROPN
cjal-3373	571	66	0.94	0.94	NUM
cjal-3373	571	67	33,184	33,184	NUM
cjal-3373	571	68	nippon	nippon	PROPN
cjal-3373	571	69	life	life	NOUN
cjal-3373	571	70	insurance	insurance	NOUN
cjal-3373	571	71	0.74	0.74	NUM
cjal-3373	571	72	26,400	26,400	NUM
cjal-3373	571	73	mizuho	mizuho	PROPN
cjal-3373	571	74	corporate	corporate	ADJ
cjal-3373	571	75	bank	bank	PROPN
cjal-3373	571	76	0.67	0.67	NUM
cjal-3373	571	77	23,791	23,791	NUM
cjal-3373	571	78	japan	japan	PROPN
cjal-3373	571	79	trustee	trustee	PROPN
cjal-3373	571	80	services	services	PROPN
cjal-3373	571	81	bank	bank	PROPN
cjal-3373	571	82	(	(	PUNCT
cjal-3373	571	83	trust	trust	NOUN
cjal-3373	571	84	account	account	PROPN
cjal-3373	571	85	)	)	PUNCT
cjal-3373	571	86	0.64	0.64	NUM
cjal-3373	571	87	22,667	22,667	NUM
cjal-3373	571	88	ssbt	ssbt	NOUN
cjal-3373	571	89	od05	od05	PROPN
cjal-3373	571	90	omnibus	omnibus	NOUN
cjal-3373	571	91	account	account	NOUN
cjal-3373	571	92	-	-	PUNCT
cjal-3373	571	93	treaty	treaty	NOUN
cjal-3373	571	94	clients	client	NOUN
cjal-3373	571	95	0.44	0.44	NUM
cjal-3373	571	96	15,657	15,657	NUM
cjal-3373	571	97	japan	japan	PROPN
cjal-3373	571	98	trustee	trustee	PROPN
cjal-3373	571	99	services	services	PROPN
cjal-3373	571	100	bank	bank	PROPN
cjal-3373	571	101	(	(	PUNCT
cjal-3373	571	102	trust	trust	NOUN
cjal-3373	571	103	account	account	NOUN
cjal-3373	571	104	no.1	no.1	PROPN
cjal-3373	571	105	)	)	PUNCT
cjal-3373	571	106	0.43	0.43	NUM
cjal-3373	571	107	15,182	15,182	NUM
cjal-3373	571	108	total	total	ADJ
cjal-3373	571	109	62.17	62.17	NUM
cjal-3373	571	110	2,205,157	2,205,157	NUM
cjal-3373	571	111	2019	2019	NUM
cjal-3373	571	112	]	]	PUNCT
cjal-3373	571	113	tax	tax	NOUN
cjal-3373	571	114	losses	loss	NOUN
cjal-3373	571	115	and	and	CCONJ
cjal-3373	571	116	excessive	excessive	ADJ
cjal-3373	571	117	risk	risk	NOUN
cjal-3373	571	118	taking	take	VERB
cjal-3373	571	119	177	177	NUM
cjal-3373	571	120	table	table	NOUN
cjal-3373	571	121	4	4	NUM
cjal-3373	571	122	:	:	PUNCT
cjal-3373	571	123	tepco	tepco	PROPN
cjal-3373	571	124	’s	’s	PART
cjal-3373	571	125	large	large	ADJ
cjal-3373	571	126	shareholders	shareholder	NOUN
cjal-3373	571	127	as	as	ADP
cjal-3373	571	128	of	of	ADP
cjal-3373	571	129	march	march	PROPN
cjal-3373	571	130	31	31	NUM
cjal-3373	571	131	,	,	PUNCT
cjal-3373	571	132	2018	2018	NUM
cjal-3373	571	133	(	(	PUNCT
cjal-3373	571	134	data	datum	NOUN
cjal-3373	571	135	sources	source	NOUN
cjal-3373	571	136	:	:	PUNCT
cjal-3373	571	137	tokyo	tokyo	PROPN
cjal-3373	571	138	denryoku	denryoku	PROPN
cjal-3373	571	139	kabushiki	kabushiki	PROPN
cjal-3373	571	140	gaisha	gaisha	PROPN
cjal-3373	572	1	[	[	X
cjal-3373	572	2	tokyo	tokyo	PROPN
cjal-3373	572	3	electric	electric	PROPN
cjal-3373	572	4	power	power	PROPN
cjal-3373	572	5	company	company	NOUN
cjal-3373	572	6	holdings	holding	NOUN
cjal-3373	572	7	,	,	PUNCT
cjal-3373	572	8	inc	inc	PROPN
cjal-3373	572	9	]	]	PUNCT
cjal-3373	572	10	,	,	PUNCT
cjal-3373	572	11	yūka	yūka	PROPN
cjal-3373	572	12	shōken	shōken	VERB
cjal-3373	572	13	houkokusho	houkokusho	PROPN
cjal-3373	572	14	(	(	PUNCT
cjal-3373	572	15	fy	fy	PROPN
cjal-3373	572	16	2017	2017	NUM
cjal-3373	572	17	)	)	PUNCT
cjal-3373	573	1	[	[	X
cjal-3373	573	2	financial	financial	ADJ
cjal-3373	573	3	statements	statement	NOUN
cjal-3373	573	4	in	in	ADP
cjal-3373	573	5	fiscal	fiscal	ADJ
cjal-3373	573	6	year	year	NOUN
cjal-3373	573	7	2017	2017	NUM
cjal-3373	573	8	]	]	PUNCT
cjal-3373	573	9	,	,	PUNCT
cjal-3373	573	10	46	46	NUM
cjal-3373	573	11	(	(	PUNCT
cjal-3373	573	12	2018	2018	NUM
cjal-3373	573	13	)	)	PUNCT
cjal-3373	573	14	)	)	PUNCT
cjal-3373	573	15	name	name	NOUN
cjal-3373	573	16	of	of	ADP
cjal-3373	573	17	shareholder	shareholder	NOUN
cjal-3373	573	18	ratio	ratio	NOUN
cjal-3373	573	19	to	to	ADP
cjal-3373	573	20	the	the	DET
cjal-3373	573	21	aggregate	aggregate	ADJ
cjal-3373	573	22	issued	issue	VERB
cjal-3373	573	23	shares	share	NOUN
cjal-3373	573	24	(	(	PUNCT
cjal-3373	573	25	％	％	ADJ
cjal-3373	573	26	）	）	NOUN
cjal-3373	573	27	number	number	NOUN
cjal-3373	573	28	of	of	ADP
cjal-3373	573	29	holding	hold	VERB
cjal-3373	573	30	shares	share	NOUN
cjal-3373	573	31	(	(	PUNCT
cjal-3373	573	32	thousands	thousand	NOUN
cjal-3373	573	33	)	)	PUNCT
cjal-3373	573	34	nuclear	nuclear	ADJ
cjal-3373	573	35	damage	damage	NOUN
cjal-3373	573	36	compensation	compensation	NOUN
cjal-3373	573	37	and	and	CCONJ
cjal-3373	573	38	decommissioning	decommissioning	NOUN
cjal-3373	573	39	facilitation	facilitation	NOUN
cjal-3373	573	40	corporation	corporation	NOUN
cjal-3373	573	41	54.74	54.74	NUM
cjal-3373	573	42	1,940,000	1,940,000	NUM
cjal-3373	573	43	the	the	DET
cjal-3373	573	44	master	master	PROPN
cjal-3373	573	45	trust	trust	PROPN
cjal-3373	573	46	bank	bank	PROPN
cjal-3373	573	47	of	of	ADP
cjal-3373	573	48	japan	japan	PROPN
cjal-3373	573	49	(	(	PUNCT
cjal-3373	573	50	trust	trust	PROPN
cjal-3373	573	51	account	account	PROPN
cjal-3373	573	52	)	)	PUNCT
cjal-3373	573	53	1.74	1.74	NUM
cjal-3373	573	54	61,566	61,566	NUM
cjal-3373	573	55	the	the	DET
cjal-3373	573	56	tepco	tepco	PROPN
cjal-3373	573	57	group	group	PROPN
cjal-3373	573	58	employees	employee	NOUN
cjal-3373	573	59	share	share	VERB
cjal-3373	573	60	holding	hold	VERB
cjal-3373	573	61	association	association	NOUN
cjal-3373	573	62	1.44	1.44	NUM
cjal-3373	573	63	51,155	51,155	NUM
cjal-3373	573	64	government	government	NOUN
cjal-3373	573	65	of	of	ADP
cjal-3373	573	66	tokyo	tokyo	PROPN
cjal-3373	573	67	metropolitan	metropolitan	PROPN
cjal-3373	573	68	1.20	1.20	NUM
cjal-3373	573	69	42,676	42,676	NUM
cjal-3373	573	70	japan	japan	PROPN
cjal-3373	573	71	trustee	trustee	PROPN
cjal-3373	573	72	services	services	PROPN
cjal-3373	573	73	bank	bank	PROPN
cjal-3373	573	74	(	(	PUNCT
cjal-3373	573	75	trust	trust	NOUN
cjal-3373	573	76	account	account	PROPN
cjal-3373	573	77	)	)	PUNCT
cjal-3373	573	78	1.20	1.20	NUM
cjal-3373	573	79	42,543	42,543	NUM
cjal-3373	573	80	japan	japan	PROPN
cjal-3373	573	81	trustee	trustee	PROPN
cjal-3373	573	82	services	services	PROPN
cjal-3373	573	83	bank	bank	PROPN
cjal-3373	573	84	(	(	PUNCT
cjal-3373	573	85	trust	trust	PROPN
cjal-3373	573	86	account	account	PROPN
cjal-3373	573	87	no.9	no.9	NOUN
cjal-3373	573	88	)	)	PUNCT
cjal-3373	573	89	1.04	1.04	NUM
cjal-3373	573	90	36,823	36,823	NUM
cjal-3373	573	91	sumitomo	sumitomo	PROPN
cjal-3373	573	92	mitsui	mitsui	PROPN
cjal-3373	573	93	banking	banking	NOUN
cjal-3373	573	94	corporation	corporation	NOUN
cjal-3373	573	95	1.01	1.01	NUM
cjal-3373	573	96	35,927	35,927	NUM
cjal-3373	573	97	japan	japan	PROPN
cjal-3373	573	98	trustee	trustee	PROPN
cjal-3373	573	99	services	services	PROPN
cjal-3373	573	100	bank	bank	PROPN
cjal-3373	573	101	(	(	PUNCT
cjal-3373	573	102	trust	trust	PROPN
cjal-3373	573	103	account	account	PROPN
cjal-3373	573	104	no.5	no.5	PROPN
cjal-3373	573	105	)	)	PUNCT
cjal-3373	573	106	0.86	0.86	NUM
cjal-3373	573	107	30,506	30,506	NUM
cjal-3373	573	108	state	state	PROPN
cjal-3373	573	109	street	street	PROPN
cjal-3373	573	110	bank	bank	PROPN
cjal-3373	573	111	west	west	PROPN
cjal-3373	573	112	client	client	PROPN
cjal-3373	573	113	-	-	PUNCT
cjal-3373	573	114	treaty	treaty	NOUN
cjal-3373	573	115	0.78	0.78	NUM
cjal-3373	573	116	27,616	27,616	NUM
cjal-3373	573	117	nippon	nippon	PROPN
cjal-3373	573	118	life	life	NOUN
cjal-3373	573	119	insurance	insurance	NOUN
cjal-3373	573	120	0.74	0.74	NUM
cjal-3373	573	121	26,400	26,400	NUM
cjal-3373	573	122	total	total	ADJ
cjal-3373	573	123	64.77	64.77	NUM
cjal-3373	573	124	2,295,215	2,295,215	NUM
cjal-3373	573	125	178	178	NUM
cjal-3373	573	126	columbia	columbia	PROPN
cjal-3373	573	127	journal	journal	NOUN
cjal-3373	573	128	of	of	ADP
cjal-3373	573	129	asian	asian	ADJ
cjal-3373	573	130	law	law	NOUN
cjal-3373	574	1	[	[	X
cjal-3373	574	2	vol	vol	NOUN
cjal-3373	574	3	.	.	PUNCT
cjal-3373	575	1	32:139	32:139	NUM
cjal-3373	575	2	table	table	NOUN
cjal-3373	575	3	5	5	NUM
cjal-3373	575	4	:	:	PUNCT
cjal-3373	575	5	deductible	deductible	ADJ
cjal-3373	575	6	ratio	ratio	NOUN
cjal-3373	575	7	and	and	CCONJ
cjal-3373	575	8	carryforward	carryforward	ADJ
cjal-3373	575	9	period	period	NOUN
cjal-3373	575	10	(	(	PUNCT
cjal-3373	575	11	date	date	NOUN
cjal-3373	575	12	sources	source	NOUN
cjal-3373	575	13	:	:	PUNCT
cjal-3373	575	14	hōjinzeihō	hōjinzeihō	NOUN
cjal-3373	576	1	[	[	X
cjal-3373	576	2	corporation	corporation	NOUN
cjal-3373	576	3	tax	tax	PROPN
cjal-3373	576	4	act	act	PROPN
cjal-3373	576	5	]	]	PUNCT
cjal-3373	576	6	,	,	PUNCT
cjal-3373	576	7	law	law	NOUN
cjal-3373	576	8	no	no	NOUN
cjal-3373	576	9	.	.	PROPN
cjal-3373	577	1	34	34	NUM
cjal-3373	577	2	of	of	ADP
cjal-3373	577	3	1965	1965	NUM
cjal-3373	577	4	,	,	PUNCT
cjal-3373	577	5	art	art	NOUN
cjal-3373	577	6	.	.	PUNCT
cjal-3373	578	1	57	57	NUM
cjal-3373	578	2	,	,	PUNCT
cjal-3373	578	3	amended	amend	VERB
cjal-3373	578	4	by	by	ADP
cjal-3373	578	5	law	law	NOUN
cjal-3373	578	6	,	,	PUNCT
cjal-3373	578	7	no	no	INTJ
cjal-3373	578	8	.	.	NOUN
cjal-3373	578	9	114	114	NUM
cjal-3373	578	10	of	of	ADP
cjal-3373	578	11	2011	2011	NUM
cjal-3373	578	12	,	,	PUNCT
cjal-3373	578	13	law	law	NOUN
cjal-3373	578	14	,	,	PUNCT
cjal-3373	578	15	no	no	INTJ
cjal-3373	578	16	.	.	NOUN
cjal-3373	578	17	9	9	NUM
cjal-3373	578	18	of	of	ADP
cjal-3373	578	19	2015	2015	NUM
cjal-3373	578	20	,	,	PUNCT
cjal-3373	578	21	law	law	NOUN
cjal-3373	578	22	,	,	PUNCT
cjal-3373	578	23	no	no	INTJ
cjal-3373	578	24	.	.	NOUN
cjal-3373	578	25	15	15	NUM
cjal-3373	578	26	of	of	ADP
cjal-3373	578	27	2016	2016	NUM
cjal-3373	578	28	)	)	PUNCT
cjal-3373	578	29	first	first	ADJ
cjal-3373	578	30	day	day	NOUN
cjal-3373	578	31	of	of	ADP
cjal-3373	578	32	the	the	DET
cjal-3373	578	33	business	business	NOUN
cjal-3373	578	34	year	year	NOUN
cjal-3373	578	35	ratio	ratio	NOUN
cjal-3373	578	36	of	of	ADP
cjal-3373	578	37	deductible	deductible	ADJ
cjal-3373	578	38	amount	amount	NOUN
cjal-3373	578	39	to	to	ADP
cjal-3373	578	40	net	net	ADJ
cjal-3373	578	41	income	income	NOUN
cjal-3373	578	42	amount	amount	NOUN
cjal-3373	578	43	(	(	PUNCT
cjal-3373	578	44	%	%	INTJ
cjal-3373	578	45	)	)	PUNCT
cjal-3373	578	46	before	before	ADP
cjal-3373	578	47	april	april	PROPN
cjal-3373	578	48	1	1	NUM
cjal-3373	578	49	,	,	PUNCT
cjal-3373	578	50	2012	2012	NUM
cjal-3373	578	51	100	100	NUM
cjal-3373	578	52	april	april	PROPN
cjal-3373	578	53	1	1	NUM
cjal-3373	578	54	,	,	PUNCT
cjal-3373	578	55	2012	2012	NUM
cjal-3373	578	56	–	–	PUNCT
cjal-3373	578	57	march	march	PROPN
cjal-3373	578	58	31	31	NUM
cjal-3373	578	59	,	,	PUNCT
cjal-3373	578	60	2015	2015	NUM
cjal-3373	578	61	80	80	NUM
cjal-3373	578	62	april	april	PROPN
cjal-3373	578	63	1	1	NUM
cjal-3373	578	64	,	,	PUNCT
cjal-3373	578	65	2015	2015	NUM
cjal-3373	578	66	–	–	PUNCT
cjal-3373	578	67	march	march	PROPN
cjal-3373	578	68	31	31	NUM
cjal-3373	578	69	,	,	PUNCT
cjal-3373	578	70	2016	2016	NUM
cjal-3373	578	71	65	65	NUM
cjal-3373	578	72	april	april	PROPN
cjal-3373	578	73	1	1	NUM
cjal-3373	578	74	,	,	PUNCT
cjal-3373	578	75	2016	2016	NUM
cjal-3373	578	76	–	–	PUNCT
cjal-3373	578	77	march	march	PROPN
cjal-3373	578	78	31	31	NUM
cjal-3373	578	79	,	,	PUNCT
cjal-3373	578	80	2017	2017	NUM
cjal-3373	578	81	60	60	NUM
cjal-3373	578	82	april	april	PROPN
cjal-3373	578	83	1	1	NUM
cjal-3373	578	84	,	,	PUNCT
cjal-3373	578	85	2017	2017	NUM
cjal-3373	578	86	–	–	PUNCT
cjal-3373	578	87	march	march	PROPN
cjal-3373	578	88	31	31	NUM
cjal-3373	578	89	,	,	PUNCT
cjal-3373	578	90	2018	2018	NUM
cjal-3373	578	91	55	55	NUM
cjal-3373	578	92	after	after	ADP
cjal-3373	578	93	march	march	PROPN
cjal-3373	578	94	31	31	NUM
cjal-3373	578	95	,	,	PUNCT
cjal-3373	578	96	2018	2018	NUM
cjal-3373	578	97	50	50	NUM
cjal-3373	578	98	first	first	ADJ
cjal-3373	578	99	day	day	NOUN
cjal-3373	578	100	of	of	ADP
cjal-3373	578	101	the	the	DET
cjal-3373	578	102	business	business	NOUN
cjal-3373	578	103	year	year	NOUN
cjal-3373	578	104	when	when	SCONJ
cjal-3373	578	105	net	net	ADJ
cjal-3373	578	106	losses	loss	NOUN
cjal-3373	578	107	accrued	accrue	VERB
cjal-3373	578	108	carryforward	carryforward	ADJ
cjal-3373	578	109	period	period	NOUN
cjal-3373	578	110	(	(	PUNCT
cjal-3373	578	111	yrs	yr	NOUN
cjal-3373	578	112	)	)	PUNCT
cjal-3373	578	113	before	before	ADP
cjal-3373	578	114	april	april	PROPN
cjal-3373	578	115	1	1	NUM
cjal-3373	578	116	,	,	PUNCT
cjal-3373	578	117	2001	2001	NUM
cjal-3373	578	118	5	5	NUM
cjal-3373	578	119	april	april	PROPN
cjal-3373	578	120	1	1	NUM
cjal-3373	578	121	,	,	PUNCT
cjal-3373	578	122	2001	2001	NUM
cjal-3373	578	123	–	–	PUNCT
cjal-3373	578	124	march	march	PROPN
cjal-3373	578	125	31	31	NUM
cjal-3373	578	126	,	,	PUNCT
cjal-3373	578	127	2008	2008	NUM
cjal-3373	578	128	7	7	NUM
cjal-3373	578	129	april	april	PROPN
cjal-3373	578	130	1	1	NUM
cjal-3373	578	131	,	,	PUNCT
cjal-3373	578	132	2008	2008	NUM
cjal-3373	578	133	–	–	PUNCT
cjal-3373	578	134	march	march	PROPN
cjal-3373	578	135	31	31	NUM
cjal-3373	578	136	,	,	PUNCT
cjal-3373	578	137	2018	2018	NUM
cjal-3373	578	138	9	9	NUM
cjal-3373	578	139	after	after	ADP
cjal-3373	578	140	march	march	PROPN
cjal-3373	578	141	31	31	NUM
cjal-3373	578	142	,	,	PUNCT
cjal-3373	578	143	2018	2018	NUM
cjal-3373	578	144	10	10	NUM
cjal-3373	578	145	2019	2019	NUM
cjal-3373	578	146	]	]	PUNCT
cjal-3373	579	1	tax	tax	NOUN
cjal-3373	579	2	losses	loss	NOUN
cjal-3373	579	3	and	and	CCONJ
cjal-3373	579	4	excessive	excessive	ADJ
cjal-3373	579	5	risk	risk	NOUN
cjal-3373	579	6	taking	take	VERB
cjal-3373	579	7	179	179	NUM
cjal-3373	579	8	table	table	NOUN
cjal-3373	579	9	6	6	NUM
cjal-3373	579	10	:	:	PUNCT
cjal-3373	579	11	estimated	estimate	VERB
cjal-3373	579	12	corporate	corporate	ADJ
cjal-3373	579	13	income	income	NOUN
cjal-3373	579	14	tax	tax	NOUN
cjal-3373	579	15	burden	burden	NOUN
cjal-3373	579	16	in	in	ADP
cjal-3373	579	17	the	the	DET
cjal-3373	579	18	solution	solution	NOUN
cjal-3373	579	19	with	with	ADP
cjal-3373	579	20	retroactive	retroactive	ADJ
cjal-3373	579	21	effects139	effects139	PROPN
cjal-3373	579	22	(	(	PUNCT
cjal-3373	579	23	data	datum	NOUN
cjal-3373	579	24	sources	source	NOUN
cjal-3373	579	25	:	:	PUNCT
cjal-3373	579	26	tepco	tepco	PROPN
cjal-3373	579	27	’s	’s	PART
cjal-3373	579	28	financial	financial	ADJ
cjal-3373	579	29	statements	statement	NOUN
cjal-3373	579	30	in	in	ADP
cjal-3373	579	31	2011–17	2011–17	NOUN
cjal-3373	579	32	)	)	PUNCT
cjal-3373	579	33	139	139	NUM
cjal-3373	579	34	see	see	VERB
cjal-3373	579	35	supra	supra	PROPN
cjal-3373	579	36	note	note	PROPN
cjal-3373	579	37	124	124	NUM
cjal-3373	579	38	and	and	CCONJ
cjal-3373	579	39	accompanying	accompany	VERB
cjal-3373	579	40	text	text	NOUN
cjal-3373	579	41	.	.	PUNCT
cjal-3373	580	1	business	business	NOUN
cjal-3373	580	2	year	year	NOUN
cjal-3373	580	3	2011	2011	NUM
cjal-3373	580	4	2012	2012	NUM
cjal-3373	580	5	2013	2013	NUM
cjal-3373	580	6	2014	2014	NUM
cjal-3373	580	7	ectr	ectr	PROPN
cjal-3373	580	8	39.54	39.54	NUM
cjal-3373	580	9	%	%	NOUN
cjal-3373	580	10	37.00	37.00	NUM
cjal-3373	580	11	%	%	NOUN
cjal-3373	580	12	37.00	37.00	NUM
cjal-3373	580	13	%	%	NOUN
cjal-3373	580	14	34.62	34.62	NUM
cjal-3373	580	15	%	%	NOUN
cjal-3373	580	16	net	net	ADJ
cjal-3373	580	17	income	income	NOUN
cjal-3373	580	18	before	before	ADP
cjal-3373	580	19	tax	tax	NOUN
cjal-3373	580	20	(	(	PUNCT
cjal-3373	580	21	nonconsolidated	nonconsolidate	VERB
cjal-3373	580	22	)	)	PUNCT
cjal-3373	580	23	(	(	PUNCT
cjal-3373	580	24	million	million	NUM
cjal-3373	580	25	yen	yen	NOUN
cjal-3373	580	26	)	)	PUNCT
cjal-3373	580	27	-3,156,324	-3,156,324	PUNCT
cjal-3373	581	1	-1,352,305	-1,352,305	CCONJ
cjal-3373	581	2	-1,160,055	-1,160,055	PUNCT
cjal-3373	582	1	-317,548	-317,548	PUNCT
cjal-3373	582	2	income	income	NOUN
cjal-3373	582	3	tax	tax	NOUN
cjal-3373	582	4	(	(	PUNCT
cjal-3373	582	5	million	million	NUM
cjal-3373	582	6	yen	yen	NOUN
cjal-3373	582	7	)	)	PUNCT
cjal-3373	582	8	0	0	NUM
cjal-3373	582	9	0	0	NUM
cjal-3373	582	10	0	0	NUM
cjal-3373	582	11	0	0	NUM
cjal-3373	582	12	business	business	NOUN
cjal-3373	582	13	year	year	NOUN
cjal-3373	582	14	2015	2015	NUM
cjal-3373	582	15	2016	2016	NUM
cjal-3373	582	16	2017	2017	NUM
cjal-3373	582	17	ectr	ectr	PROPN
cjal-3373	582	18	34.62	34.62	NUM
cjal-3373	582	19	%	%	NOUN
cjal-3373	582	20	29.97	29.97	NUM
cjal-3373	582	21	%	%	NOUN
cjal-3373	582	22	29.97	29.97	NUM
cjal-3373	582	23	%	%	NOUN
cjal-3373	582	24	net	net	ADJ
cjal-3373	582	25	income	income	NOUN
cjal-3373	582	26	before	before	ADP
cjal-3373	582	27	tax	tax	NOUN
cjal-3373	582	28	(	(	PUNCT
cjal-3373	582	29	nonconsolidated	nonconsolidate	VERB
cjal-3373	582	30	)	)	PUNCT
cjal-3373	582	31	(	(	PUNCT
cjal-3373	582	32	million	million	NUM
cjal-3373	582	33	yen	yen	NOUN
cjal-3373	582	34	)	)	PUNCT
cjal-3373	582	35	-396,636	-396,636	PUNCT
cjal-3373	583	1	-239,232	-239,232	PROPN
cjal-3373	583	2	-81,063	-81,063	PROPN
cjal-3373	583	3	income	income	NOUN
cjal-3373	583	4	tax	tax	NOUN
cjal-3373	583	5	(	(	PUNCT
cjal-3373	583	6	million	million	NUM
cjal-3373	583	7	yen	yen	NOUN
cjal-3373	583	8	)	)	PUNCT
cjal-3373	583	9	0	0	NUM
cjal-3373	583	10	0	0	NUM
cjal-3373	583	11	0	0	NUM
cjal-3373	583	12	180	180	NUM
cjal-3373	583	13	columbia	columbia	PROPN
cjal-3373	583	14	journal	journal	PROPN
cjal-3373	583	15	of	of	ADP
cjal-3373	583	16	asian	asian	ADJ
cjal-3373	583	17	law	law	NOUN
cjal-3373	583	18	[	[	X
cjal-3373	583	19	vol	vol	NOUN
cjal-3373	583	20	.	.	PUNCT
cjal-3373	584	1	32:139	32:139	NUM
cjal-3373	584	2	table	table	NOUN
cjal-3373	584	3	7	7	NUM
cjal-3373	584	4	:	:	PUNCT
cjal-3373	584	5	third	third	ADJ
cjal-3373	584	6	parties	party	NOUN
cjal-3373	584	7	’	'	PUNCT
cjal-3373	584	8	burdens	burden	NOUN
cjal-3373	584	9	under	under	ADP
cjal-3373	584	10	the	the	DET
cjal-3373	584	11	ndcfca	ndcfca	ADJ
cjal-3373	584	12	scheme	scheme	NOUN
cjal-3373	584	13	(	(	PUNCT
cjal-3373	584	14	data	datum	NOUN
cjal-3373	584	15	sources	source	NOUN
cjal-3373	584	16	:	:	PUNCT
cjal-3373	584	17	the	the	DET
cjal-3373	584	18	board	board	NOUN
cjal-3373	584	19	of	of	ADP
cjal-3373	584	20	audit	audit	NOUN
cjal-3373	584	21	of	of	ADP
cjal-3373	584	22	japan	japan	PROPN
cjal-3373	584	23	,	,	PUNCT
cjal-3373	584	24	supra	supra	PROPN
cjal-3373	584	25	note	note	PROPN
cjal-3373	584	26	60	60	NUM
cjal-3373	584	27	,	,	PUNCT
cjal-3373	584	28	at	at	ADP
cjal-3373	584	29	5	5	NUM
cjal-3373	584	30	)	)	PUNCT
cjal-3373	584	31	year	year	NOUN
cjal-3373	584	32	2011	2011	NUM
cjal-3373	584	33	2012	2012	NUM
cjal-3373	584	34	2013	2013	NUM
cjal-3373	584	35	2014	2014	NUM
cjal-3373	584	36	general	general	ADJ
cjal-3373	584	37	contribution	contribution	NOUN
cjal-3373	584	38	from	from	ADP
cjal-3373	584	39	other	other	ADJ
cjal-3373	584	40	nuclear	nuclear	ADJ
cjal-3373	584	41	operators	operator	NOUN
cjal-3373	584	42	(	(	PUNCT
cjal-3373	584	43	million	million	NUM
cjal-3373	584	44	yen	yen	NOUN
cjal-3373	584	45	)	)	PUNCT
cjal-3373	584	46	53,100	53,100	NUM
cjal-3373	584	47	61,900	61,900	NUM
cjal-3373	584	48	106,200	106,200	NUM
cjal-3373	584	49	106,200	106,200	NUM
cjal-3373	584	50	art	art	NOUN
cjal-3373	584	51	.	.	PUNCT
cjal-3373	585	1	68	68	NUM
cjal-3373	585	2	funds	fund	NOUN
cjal-3373	585	3	(	(	PUNCT
cjal-3373	585	4	million	million	NUM
cjal-3373	585	5	yen	yen	NOUN
cjal-3373	585	6	)	)	PUNCT
cjal-3373	585	7	35,000	35,000	NUM
cjal-3373	585	8	year	year	NOUN
cjal-3373	585	9	2015	2015	NUM
cjal-3373	585	10	2016	2016	NUM
cjal-3373	585	11	2017	2017	NUM
cjal-3373	585	12	general	general	ADJ
cjal-3373	585	13	contribution	contribution	NOUN
cjal-3373	585	14	from	from	ADP
cjal-3373	585	15	other	other	ADJ
cjal-3373	585	16	nuclear	nuclear	ADJ
cjal-3373	585	17	operators	operator	NOUN
cjal-3373	585	18	(	(	PUNCT
cjal-3373	585	19	million	million	NUM
cjal-3373	585	20	yen	yen	NOUN
cjal-3373	585	21	)	)	PUNCT
cjal-3373	585	22	106,200	106,200	NUM
cjal-3373	585	23	106,200	106,200	NUM
cjal-3373	585	24	106,200	106,200	NUM
cjal-3373	585	25	art	art	NOUN
cjal-3373	585	26	.	.	PUNCT
cjal-3373	586	1	68	68	NUM
cjal-3373	586	2	funds	fund	NOUN
cjal-3373	586	3	(	(	PUNCT
cjal-3373	586	4	million	million	NUM
cjal-3373	586	5	yen	yen	NOUN
cjal-3373	586	6	)	)	PUNCT
cjal-3373	586	7	35,000	35,000	NUM
cjal-3373	586	8	35,000	35,000	NUM
cjal-3373	586	9	47,000	47,000	NUM
cjal-3373	586	10	copyright	copyright	NOUN
cjal-3373	586	11	of	of	ADP
cjal-3373	586	12	columbia	columbia	PROPN
cjal-3373	586	13	journal	journal	PROPN
cjal-3373	586	14	of	of	ADP
cjal-3373	586	15	asian	asian	ADJ
cjal-3373	586	16	law	law	NOUN
cjal-3373	586	17	is	be	AUX
cjal-3373	586	18	the	the	DET
cjal-3373	586	19	property	property	NOUN
cjal-3373	586	20	of	of	ADP
cjal-3373	586	21	columbia	columbia	PROPN
cjal-3373	586	22	journal	journal	PROPN
cjal-3373	586	23	of	of	ADP
cjal-3373	586	24	asian	asian	ADJ
cjal-3373	586	25	law	law	NOUN
cjal-3373	586	26	and	and	CCONJ
cjal-3373	586	27	its	its	PRON
cjal-3373	586	28	content	content	NOUN
cjal-3373	586	29	may	may	AUX
cjal-3373	586	30	not	not	PART
cjal-3373	586	31	be	be	AUX
cjal-3373	586	32	copied	copy	VERB
cjal-3373	586	33	or	or	CCONJ
cjal-3373	586	34	emailed	email	VERB
cjal-3373	586	35	to	to	ADP
cjal-3373	586	36	multiple	multiple	ADJ
cjal-3373	586	37	sites	site	NOUN
cjal-3373	586	38	or	or	CCONJ
cjal-3373	586	39	posted	post	VERB
cjal-3373	586	40	to	to	ADP
cjal-3373	586	41	a	a	DET
cjal-3373	586	42	listserv	listserv	NOUN
cjal-3373	586	43	without	without	ADP
cjal-3373	586	44	the	the	DET
cjal-3373	586	45	copyright	copyright	NOUN
cjal-3373	586	46	holder	holder	NOUN
cjal-3373	586	47	's	's	PART
cjal-3373	586	48	express	express	ADJ
cjal-3373	586	49	written	write	VERB
cjal-3373	586	50	permission	permission	NOUN
cjal-3373	586	51	.	.	PUNCT
cjal-3373	587	1	however	however	ADV
cjal-3373	587	2	,	,	PUNCT
cjal-3373	587	3	users	user	NOUN
cjal-3373	587	4	may	may	AUX
cjal-3373	587	5	print	print	VERB
cjal-3373	587	6	,	,	PUNCT
cjal-3373	587	7	download	download	NOUN
cjal-3373	587	8	,	,	PUNCT
cjal-3373	587	9	or	or	CCONJ
cjal-3373	587	10	email	email	NOUN
cjal-3373	587	11	articles	article	NOUN
cjal-3373	587	12	for	for	ADP
cjal-3373	587	13	individual	individual	ADJ
cjal-3373	587	14	use	use	NOUN
cjal-3373	587	15	.	.	PUNCT