商学研究
Online ISSN : 2434-317X
Print ISSN : 1880-5353
ISSN-L : 1880-5353
相当な利益における課税上の問題点
村田 洋
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ジャーナル フリー

2022 年 2022 巻 15 号 p. 41-56

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In this study, we will re-examine two precedents and examine the process of revising part of Article 35 of the Patent Act and where the problem was based on the transition from significant consideration to significant profit. This is because it is presumed that clarifying this will lead to motivation for research by researchers in companies and researchers belonging to laboratories, and that research will be carried out safely and continuously. At the same time, it may lead to the preservation of the research environment. Ultimately, I would like to make a new proposal as a solution.
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