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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク tax patent ： ウィキペディア英語版 tax patent A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents have been granted predominantly in the United States but can be granted in other countries as well.〔(Australian patent AU0766112B2: Life insurance method, system and product )〕 They are considered to be a form of business method patent. They are also called "tax planning patents", "tax strategy patents",〔(Tax Strategy Patents, Patently O blog, November 13, 2007 )〕 and "tax shelter patents".〔(Summary of Levin-Coleman-Obama Stop Tax Haven Abuse Act, U.S. Senator Carl Levin press release, February 17, 2007. )〕 In September 2011, President Barack Obama signed legislation passed by the U.S. Congress that effectively prohibits the granting of tax patents in general. ==Jurisdictions== 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「tax patent」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.