| Project/Area Number |
25380052
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Osaka Shoin Women's University |
|---|
Principal Investigator |
OCHI SAORI 大阪樟蔭女子大学, 学芸学部, 准教授 (90300441)
|
|---|
| Research Collaborator |
AOYAGI Tadao
|
|---|
| Project Period (FY) |
2013-04-01 – 2016-03-31
|
| Project Status |
Completed (Fiscal Year 2015)
|
| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2015: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
|
|---|
| Keywords | 産学連携 / 共同特許 / 不実施補償 / 出願権 / 共同研究契約書 / 独占実施 / 特許の無償譲渡 / 特許権 / 共有特許 / 共同出願 |
|---|
| Outline of Final Research Achievements |
The purpose of this study is to examine Tax law issue and Accounting issue for joint industry-university research project.
First, I investigated all term of contacts of joint research agreemrnt.The second,this study discussed Tax law issue and Accounting problems for joint industry-university research project. In issue of tax practice,it is clarified compensation for Non-enforcement indemnification and to count it to an expense. In issue of accounting practice ,it is clarified reasonable valuation method for intellectual property and depreciation of application and patent rights.
For this study,academic-industrial alliance supported from discipline to Tax law and Accounting.
|
