Corporate Reorganization and transfer of intangibles

企业改组及无形资产转让

• 批准号: 13620022
• 负责人: OKAMURA Tadao
• 金额: $ 2.3万
• 依托单位: KYOTO UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2001
• 资助国家: 日本
• 起止时间: 2001 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13620022/
• 关键词: Intangibles; 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

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.

本研究调查了日本和美国的无形资产概念、通过企业收购进行的无形资产转让、相应的税收优惠转让以及与无形资产相关的国际避税行为。以下变化将改善与无形资产相关的税收。 1．应澄清无形资产的概念。无形资产无论是否是有意创造的，都应该得到承认。确认的标准应该是其经济影响是否达到下一纳税年度，这一判断应该是前瞻性的，而不是事后的。2．与无形资产相关的税收优惠不仅应给予无形资产的创造，而且还应给予无形资产的收购。现有的研发偏好是不适当的，因为它们很容易被操纵。3．拥有重大无形资产的企业所有权发生变化时，应控制无形资产的税收优惠，以及现有的无形资产转让时的控制点。4．原则上，当无形资产或拥有无形资产的公司股份转移到国外时，应实施这些控制。然而，应制定替代控制方式，例如对无形资产收入征税，以免妨碍其国际交易。

项目成果

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

Tadao Okamura：“重新考虑麦康伯判决”税法第 546. 49-68 号（2001 年）。

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)

冈村忠雄：“合伙企业成员在从事合伙企业业务期间根据民法所赚取的收入相关的收入被视为就业收入的案件（最高法院，2013年7月13日，第1763号，第 195 页）”民商法杂志。第 126 卷，第 6 期。908-915 (2002)

OKAMURA, Tadao: "Classification of Partnership Income -Case Note"Minshoho-Zasshi. Vol.126 No.6. 908-915 (2002)

OKAMURA, Tadao：“合伙收入分类 - 案例说明”Minshoho-Zasshi。

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

Tadao Okamura：“重新考虑麦康伯判决”税法第 546. 49-68 号（2001 年）。

OKAMURA, Tadao: "Macomber Revisited"Tax Jurisprudence. No.546. 49-68 (2001)

冈村忠雄：“麦康伯重访”税收法理学。