Memoirs of the Faculty of Law and Literature and the Graduate School of Law, Shimane University

島根大学法文学部

ISSN:0583-0362

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Use this link to cite this item : https://ir.lib.shimane-u.ac.jp/28553

Memoirs of the Faculty of Law and Literature and the Graduate School of Law, Shimane University 56 4

2013-03 発行

特許法35条3項にいう「相当の対価」の譲渡所得該当性大阪地裁平成23年10月14日判裁判所ウブサイト(平成21年(行ウ)第155号所得税更正請求に対する通知書分取消請求事件)

Study of the Capital Gains Taxation on Reasonable Compensation at Article 35 of the Patent Act

Taniguchi, Tomonori

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