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Corporate Reorganization and transfer of intangibles

Research Project

Project/Area Number 13620022
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public law
Research InstitutionKYOTO UNIVERSITY

Principal Investigator

OKAMURA Tadao  Kyoto University, Graduate School of Law, Professor, 大学院・法学研究科, 教授 (30183768)

Project Period (FY) 2001 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥3,600,000 (Direct Cost: ¥3,600,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2002: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2001: ¥1,300,000 (Direct Cost: ¥1,300,000)
KeywordsIntangibles / Reorganization / Intellectual Property / Capitalization / Tax Attributes / Tax Preference / International tax avoidance / Tax Shelter / 組織再編成 / 連結税制 / 権利関係 / 株主法人取引 / 含み損失 / 組織再編 / 損失 / 国際課税 / 取得価額 / basis / 課税繰延 / 源泉徴収 / 限定解釈
Research Abstract

This research surveyed the concept of intangibles both in Japan and in the United States, transfer of intangibles through corporate acquisitions, corresponding transfer of tax benefits, and international tax avoidances relating intangibles. The following changes will improve the taxation relating to intangibles.
1. The concept of intangibles should be clarified. Intangibles should be recognized whether they are intently created or not. The standard of recognition should be whether their economic effect comes up to the next taxable year, and this judgment should be done prospectively, not out of hindsight.
2. Tax -preferences relating to intangibles should be given not only their creation but also then acquisition. The existing preferences to research and development is improper because they can be manipulated easily.
3. Tax preferences of intangibles should be controlled when the ownership of the corporation with significant intangibles changes, as well as the existing control points of when intangibles are transferred.
4. These control should be imposed in principle when intangibles or the stock of corporation with intangibles transferred abroad. However, alternative way of control, for example, taxation to the revenue from intangibles, should be developed in order not to impede their international transaction.

Report

(4 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • Research Products

    (5 results)

All Other

All Publications (5 results)

  • [Publications] 岡村 忠生: "マッコンバー判決再考"税法学. 546号. 49-68 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 岡村 忠生: "民法上の組合の組合員が組合の事業に従事して得た収入に係る所得を、給与所得にあたるとした事例(最判平13.7.13判時1763号195頁)"民商法雑誌. 126巻6号. 908-915 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] OKAMURA, Tadao: "Macomber Revisited"Tax Jurisprudence. No.546. 49-68 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] OKAMURA, Tadao: "Classification of Partnership Income -Case Note"Minshoho-Zasshi. Vol.126 No.6. 908-915 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 岡村忠生: "マッコンバー判決再考"税法学. 546号. 49-68 (2001)

    • Related Report
      2001 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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