|
A creative work is a manifestation of creative effort including artwork, literature, music, and paintings. Creative works have in common a degree of arbitrariness, such that it is improbable that two people would independently create the same work. At its base creative work involves two main steps--having an idea, and then turning that idea into a reality. The term is frequently used in the context of copyright ==United Kingdom== For the purpose of section 221(2)(c) of the Income Tax (Trading and Other Income) Act 2005, the expression "creative works" means :"(a) literary, dramatic, musical or artistic works, or :(b) designs, created by the taxpayer personally or, if the qualifying trade, profession or vocation is carried on in partnership, by one or more of the partners personally."〔The Income Tax (Trading and Other Income) Act 2005, (section 221(3) )〕 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「creative work」の詳細全文を読む スポンサード リンク
|