Study on Intellectual Property Rights Valuation Techniques of Tax Law

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Valuation of the intellectual property in taxation should be examined in reference to intellectual property evaluation techniques adopted in the suit.It is said that evaluation technique by comparison with similar intellectual property is difficult, because the value of the intellectual property is the unique. But, this technique is used in U.S. courts. To objectivity of the valuation, this technique should be used at first in Japan.Based on the difference of the intellectual property law system of the U.S. and Japan, We must make valuation technique of the intellectual property in taxation.