{"created":"2023-06-20T15:06:00.873543+00:00","id":4290,"links":{},"metadata":{"_buckets":{"deposit":"f45de5e3-295d-410d-92ae-b89e479c9380"},"_deposit":{"created_by":3,"id":"4290","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4290"},"status":"published"},"_oai":{"id":"oai:osaka-shoin.repo.nii.ac.jp:00004290","sets":["267:329"]},"author_link":["3740","9316","9315"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"チテキ ザイサン ノ オープンカ ニヨル ムショウ トリヒキ ト シュウエキ ノ ニンシキ　2"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"124","bibliographicPageStart":"117","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"大阪樟蔭女子大学研究紀要"},{"bibliographic_title":"Research Bulletin of Osaka Shoin Women's University","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"越智, 砂織"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"オチ, サオリ"}],"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{}],"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文は、企業が特許権を保有したまま国内外の第三者に無償提供する、いわゆる「知的財産のオープン化（特許の無償開放）」が法人税法 22 条 2 項にいう無償の役務提供に該当するか否かについて論じたものである。\n知的財産のオープン化とは、同業他社に自社技術を解放することによって、自社技術の技術標準化を図ることを目的としたものである。\n本論文では、無償取引が収益を認識するのかという問題提起を行い、収益の擬制や役務提供の範囲について検討した。結果として、特許の無償開放は無償の役務提供に該当し、それは法人税法上、みなし特許収入として益金に算入されるべきであると結論づけた。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The paper addresses enterprises’ maintenance of patent rights amid open intellectual property movements with regard to free provision to domestic and international third parties, and under Article 22   2 of the Japanese Corporation Tax Act. Open intellectual property is a scheme aimed at standardizing private enter- prises’ technologies to increase sharing of such technology among companies in similar areas of business. This paper investigates the problem of whether revenue is recognized in gratuitous transactions, as well as provision of revenue and service rendering. The conclusion is made that removal of costs corresponds with gratuitous rendering of services, and in accordance with the Corporation Tax Act, profits deemed as patent income should be included in gross revenue.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12510644","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Faculty of Liberal Arts, Department of Life Planning, Osaka Shoin Women's University "}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"社会科学"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Scocial Sciences"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"大阪樟蔭女子大学学芸学部ライフプランニング学科 "}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-10"}],"displaytype":"detail","filename":"KI000813.pdf","filesize":[{"value":"460.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KI000813","url":"https://osaka-shoin.repo.nii.ac.jp/record/4290/files/KI000813.pdf"},"version_id":"6831a008-ac1e-4153-807f-397d52f695fc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"産学連携、無償取引、知的財産、役務提供","subitem_subject_scheme":"Other"},{"subitem_subject":"academia  industry alliance, gratuitous transactions, intellectual property, rendering of service","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"知的財産のオープン化による無償取引と収益の認識 (2)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"知的財産のオープン化による無償取引と収益の認識 (2)"},{"subitem_title":"Effects of Open Intellectual Property on Gratuitous Transactions and Recognition of Revenue","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["329"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-10"},"publish_date":"2018-03-10","publish_status":"0","recid":"4290","relation_version_is_last":true,"title":["知的財産のオープン化による無償取引と収益の認識 (2)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T15:38:11.319420+00:00"}