並列タイトル等Amount of Reasonable Remuneration under Section 35 of the Patent Law for Nichia Corporation v. Shuji Nakamura
タイトル(掲載誌)愛知工業大学研究報告. B, 専門関係論文集 = Bulletin of Aichi Institute of Technology. Part B
一般注記The Tokyo District Court awarded to Prof. Shuji Nakamura 20 billion yen for the reasonable remuneration of the blue LED patent which was deemed to have been sold to Nichia Corporation under Section 35 of the Patent Law. Three accounting offices, namely Tohmatsu (internationally known as Deloitte Touche), Shin-nihon (Ernst & Young) and joint reporting by Venture-lab and ASG (Grant Thornton), submitted three completely different assessment reports. Although the court ruling was partly based on the Venture-lab and ASG, the awarded amount was somewhat the average among the three submitted amounts. This paper compares the methodology adopted by the court and the accounting offices, and accordingly clarifies the possible outcomes for future court rulings.
identifier:http://repository.aitech.ac.jp/dspace/handle/11133/1226
連携機関・データベース国立情報学研究所 : 学術機関リポジトリデータベース(IRDB)(機関リポジトリ)