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A royalty is a payment made by one party (the "licensee") to another that owns a particular asset (the "licensor") for the right to ongoing use of that asset. Royalties are typically agreed upon as a percentage of gross or net revenues derived from the use of an asset or a fixed price per unit sold of an item of such, but there are also other modes and metrics of compensation.〔(【引用サイトリンク】title=Focus: Tax and Intellectual Property – April 2004 )〕〔(【引用サイトリンク】publisher=law.com )〕〔Guidelines for Evaluation of Transfer of Technology Agreements, United Nations, New York, 1979〕〔UNIDO International Workshop on Technology Transfer Negotiation and Plant Level Technology Needs Assessment, 7–8 December 1999, New Delhi.〕 A royalty interest is the right to collect a stream of future royalty payments.〔(【引用サイトリンク】 publisher=Schlumberger )〕 A license agreement defines the terms under which a resource or property are licensed by one party to another, either without restriction or subject to a limitation on term, business or geographic territory, type of product, etc. License agreements can be regulated, particularly where a government is the resource owner, or they can be private contracts that follow a general structure. However, certain types of franchise agreements have comparable provisions. ==Non-renewable resource royalties== A landowner with petroleum or mineral rights to their property may license to another party rights to extract those resources in exchange for a resource rent, or a royalty on the value of the resources sold. When a government owns the resource in question, the transaction is often subject to legal and regulatory requirements. In the United States, fee simple ownership of the mineral is possible by a private individual, therefore payments of mineral royalties to private citizens occurs quite often. Local taxing authorities may impose a severance tax on the unrenewable natural resources extracted (or severed) from within their authority. The Federal Government receives royalties on production on federal lands, managed by the Bureau of Ocean Energy Management, Regulation and Enforcement, formerly the Minerals Management Service. An example from Canada's north is the federal Frontier Lands petroleum royalty regime. The royalty rate is determined as an incremental rate from 1–5% of gross revenues until costs have been recovered, at which point the royalty rate increases to 30% of net revenues or 5% of gross revenues. In this manner risks and profits are shared between the government of Canada (as resource owner) and the petroleum developer. This attractive royalty rate is intended to encourage oil and gas exploration in the remote Canadian frontier lands where costs and risks are higher than other locations. In many jurisdictions oil and gas royalty interests are considered real property under the NAICS classification code and qualify for a 1031 like-kind exchange.〔(【引用サイトリンク】title=oilgas1031.com )〕 Oil and Gas Royalties are paid as a set percentage on all revenue, less any deductions that may be taken by the well operator as specifically noted in the lease agreement between the well operator and the mineral right owner. The revenue decimal, or royalty interest that a mineral owner receives is calculated as a function of the percentage of the total drilling unit to which a specific owner holds the mineral interest, the royalty rate defined in that owner's mineral lease, and any tract participation factors applied to the specific tracts owned.〔(【引用サイトリンク】title=Sell Gas Royalty, Sell Oil Royalty, Sell Mineral Rights & Royalties )〕 As a standard example, for every $100 bbl of oil sold on a U.S. federal well with a 25% royalty, the U.S. government receives $25. The U.S. government does not pay and will only collect revenues. All risk and liability lie upon the operator of the well. Royalties in the forestry industry are called "stumpage". 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Royalty payment」の詳細全文を読む スポンサード リンク
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