Wednesday, October 21, 2009

Beautiful Switzerland

My favorite place is Switzerland. This place has a lot of special things. I really recommend this place.

At first, there are so so so so beautiful water. The river color is emerald green. I saw the river for the first time; I was very surprised about that. I think that this color is nothing in Japan.

Then, this place has beautiful landscape of mountain. I fascinated unconsciously. I always look at Mt. Aso, but Switzerland’s mountain were different of a tasteful remark.

Then, there are famous for watches. If you go there, you will look a lot of swatches all over.
102words

Monday, October 12, 2009

THE SEA!!

August 2, I went to the sea about Shirathurugahama with Asami, Hanako and Rica. We are best friends about college. Asami, Hanako and I were rendezvous at convenience store near to our college; Rica was picked at on the way. We bought a lot of sweets, Onigiri and drinks at convenience store. In Hanako’s car, there was fan about Mr. Sakamoto. He was a member of V6. That’s photo was so interesting. So we laughed all the time. We lost the way, so we wander the Kumamoto city about 1 hour. Asami made original CD. Her choused a lot of nice music. We had not decided at destination, so for the time being we drive for the sea. For a minute after, we found the place about sea bathing. But there had a lot of people, so we through this place. We proceeded to more. At last we reached to Shirathurugahama. The sea was soooo beautiful!! We were so exited. We changed into bikini, then broke into a run to the sea. Nobody had float ring, so we were swim shallow. Every bikini was very very cute. We were swim by evening. On the way to return road, we called at Ai no Amakusa village. There were special a shaved ice. It is famous, so we intended of eating this ice, but it was expensive so we gave up. In return road, we also listened Asami’s original CDs. Lastly, we called at Yume Town Hanasenn. In this shopping mall, we ate dinner. At there, we met Mr. Tomei by accident. We ate Kanameshi. It was so delicious. Beginning to ending, in this tour, we laughed all the time. I love this member and Mr. Sakamoto. I do want to gather again. It is one of the best memory for me in this summer vacation!!  


1207+304=1511wards

CHEER

Today, I went to the sea with cheerleading club member. We went to Otathimisaki. We were departure 2 pm. On the way, we call at Mitinoeki. There were a lot of kinds taste pears. All pears were so delicious. We went slowly, so reached evening. Girls changed to bikini, while, boys blew life rings. We were swim for some time. Water was cold, but very it was very comfortable. On the way, we picked up unknown boys. We lived in friendship, and then we played baseball game in the beach side. Then, we changed to closes and said bye-bye for the sea. We called at spa in our return road. There were so many kinds of ice cream, which were so delicious. We began return again. The last we called at Joyfull. We had dinner. We had happy and delicious time. In returning car, we talked about a lot of things, for example, love, cheerleading, and threat things. I love our team. I got wonderful memory in this summer vacation. Cheers!!
1036+171=1207wards

Europ

I went to the Europe travel with Misaki in this summer vacation. I have been longing for Europe so this plan was excited me by left Japan.
First day, we gathered at Kumamoto airport, and then we reached to the North Korea airport. This tour had night shopping in Tondemn, but our hotel was so far from there, so bus could not come at our hotel. Sad to say, this plan called off, but Misaki and I wanted to do to the nigh shopping in any way. Therefore we went to the night shopping by ourselves. Mr. and Mrs. Eto, also said they want to go the night shopping, so we went to together. They were very very very vevry nice couple. Mr. Eto was high school teacher of physics. We were so hard to reach Todemn, because taxi driver little speak English. Besides, Korean taxi driver were so violent drive. At length, we reached at there. We were surprised about there, because, there were so brightly. There had so many shopping mall, these open until 5 Am. It is impossible for Japanese shopping mall. We rendezvoused with Mr. and Mrs. Eto in front of big shopping mall after an hour. We run in great hurry. Shopping mall has a lot of so cute item. Our tension raised max. Especially, closes was very cute and very cheap. We bought at will. An hour flashed by. We gave a reluctant good-bye. Actually, return road is also too hard. We could not stand a violent taxi drive. At any rate, I was so happy that we could night shopping in Tondemn. I will go there near future at all cost.
758+278=1036wardes

Kaigai Kennsyu report

We have a lot of different of tax system Japan from America. Therefore, I paid attention to donation system that is deep related to tax system on American own. We can not see like that system in Japan. This donation system has a lot of variation, so now, I am a university student too, I will introduce a detailed account of donation system to university. What is concerned with tax and donation? Why we have not like that system in Japan? In addition, what caused by this system? Then, I will show you about a lot of point of view this system.
 Now, why tax system nearly to concern to donation system? You know, the “withholding tax “is the root about this system. “Withholding tax “is also exist about Japan and America, but, system is little different. In Japan, we have various income, for example, earned income of salaried workers, individual income of self- employed business owner, interest, allotment and so on. In advance, to pay person deduct about asses on national tax that is decided as the amount. To say in simple phrase, check off of income tax before pay. Then, self business man and pensioner will declare yourself about income and expense. That is to say these are “withholding tax “system in Japan. In contrast, in America, all people have to do about final income tax return. This is the very factor make an original donation system. But, why in Japan, is not system that all people have to do about final income tax return? Now, let’s see about history of “withholding tax “. Actually, there are wars at background. Source of the withholding tax is levy on military budget. So, Japan took in this system at 1940, 4, 1, mimicry by Nazi. Japan has been continuing this system, so if you are not self-employed business owner or pensioner, you do not have to do that final income tax return. In America, does not use this system, so the peoples have to do about final income tax return. Then, I will go to the main subject. Why birth the donation system in America? If you have to do about final income tax return, what the most things about you would like to do? I think that maybe you want to cut down your tax as small as possible. Therefore, this donation system was born. How should we do to reduce own tax? Then, people paid attention to about subtraction. Just about donation to university is the object of subtraction. I will explain this issue in detail. Universities of America are nonprofit organization on legal, so the code is 503(c) that set down by the National Tax Agency. If that NPO has this code, this NPO don’t have to pay income and corporation taxes. In addition, given donation not cost at tax. Then, the most important thing that if you donate to the NPO503©, you can deal with that is as subtraction from your income about the donation’s amount. That is to say, you can reduce income tax by donating to NPO503©, because, your decoration at income get fewer. That thing caused your income get to big. Everybody must increase own income. These thought caused that donation system. I think that American consciousness stronger than Japanese because they have to do financial planning by myself. In that connection, universities of America get round 4, 5 trillions by donation of the nation. (Then, I will little introduce about support amount to university. In America, budget by federal government is round 6 trillions, add, mount outside budget is round 5 trillions, besides, 7 trillions supports by county. In contrast, in Japan, budget to universities 2, 7 trillions by Ministry of Education, Culture, Sports, Science and Technology. American population twice as large as Japanese population, though, I think that there is very large difference mount America between Japan.) There is no end to universities donation, add, alimony subtraction, medical bill, and so on. American has a various ways to reduce taxes by combining these things.
In this way, there are some advantages for receive the donation and give the donation too, so that mechanism was born. Of course, Japanese university is not NPO then there is checking off about income tax, so we have not this system. I think that if we have to final income tax return by myself cause high motivation about tax. I don’t know that this system is good or bad, but maybe it is interesting that trial and error about how increase of own money
. 758words

Wednesday, October 7, 2009

intarlaken

swissland

nature
water
cow
watch
mountain
cafe
carriage
house
shop
nife
flower
chees
swalofsky
candle
interlaken
U.N
lake
haizi
goat
alpaca
alps
TGV
chocolate

BR2-01 Aesop's Fables

I love aesop's fables, because this story is very short but it contain a lot of interesting element. I read The Lion and the Mose. This stories mouse is so cute.

Reference
Aesop. (2006.12.20). Eigodeyomu Book 5. Japan: aesop's fables.