| Project/Area Number |
24830052
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Shimane University |
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Principal Investigator |
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| Project Period (FY) |
2012-08-31 – 2014-03-31
|
| Project Status |
Completed (Fiscal Year 2013)
|
| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 租税法 |
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| Research Abstract |
Valuation of the intellectual property in taxation should be examined in reference to intellectual property evaluation techniques adopted in the suit.
It is said that evaluation technique by comparison with similar intellectual property is difficult, because the value of the intellectual property is the unique. But, this technique is used in U.S. courts. To objectivity of the valuation, this technique should be used at first in Japan.
Based on the difference of the intellectual property law system of the U.S. and Japan, We must make valuation technique of the intellectual property in taxation.
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