(1) (A) not (B) by (D) in
(1) 国外在住者にとっては、特にアメリカ人の国外在住者はそうなのだが、二重の納税義務、つまり、在住していて所得を得ている国に対する納税義務と、自分の国籍しだいでは自国の税務当局に対する納税義務、という可能性があるので、課税はさらに複雑 なものになる。
In Japan, private health insurance is basically unavailable. Instead, Japan has set up a "universal health care system" where everyone must pay into either a national or social health insurance policy. Under the present national health insurance scheme, all policy-holders must bear 30 percent of their medical costs. Non-Japanese residents can enter the national scheme through their local government office. Also, since many Japanese doctors do not speak a foreign language, you should ask someone to accompany you as an interpreter or look for a bilingual clinic. Moreover, some hospitals and dentists only accept outpatients on an appointment basis, so you should find this out in advance. (107 words)
(1) Coming-of-Age Day
With the development of IT (Information Technology), starting with the Internet, the use of e-commerce targeting general consumers is growing rapidly around the world, especially in the US. In 1998, the scale of the global online retail market was only 9 billion dollars, but in 2002 this figure is expected to reach up to 102.8 billion dollars. In particular, travel packages are well suited to e-commerce, which requires no store, and consumers determine product purchases based on the information provided, without seeing the actual product. E-commerce is expected to continue developing as an indispensable means of distribution in various areas of the tourism industry.
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