製造ライセンス契約について その3

前回からの続きです。

5 Consideration for Grant of License including providing Technical Information and Technical Services
技術支援は、派遣タイミング、期間、人数等がわからないことが多いですね。従い、ライセンスと技術情報と別のお金の取り方となることが多いでしょう。また、派遣費用と報酬部分に分かれます。注意点としては、現地の給与レベルに比し当然かなり高額になるので、相手となかなか金額が折り合わない一方、余りに低い金額にすると日本の税務署が「安すぎる」と文句をつける可能性があることですね。

5.1 Royalties for Grant of License and providing Technical Information
5.1.1 特許実施料の取り方にはいろいろ考えられますね。
(1) Onetime lump sum payment 一括払いですね。契約締結後ｘｘ以内に支払えというのが多いですね。
(2) License Maintenance Fee- 毎期（年）一定金額を支払うものです。
(3) 製品売上にリンクしたRunning Royaltiesですね。例えば、Licensee shall pay to Licensor a royalty of two point five percent (2.5%) of the net Sales Price of the Products sold by Licensee during the term of this Agreement.
(4) 例えば、契約時に一括払いを受け取り、その後Running Royaltiesを、売上高の一定率を受け取る場合も多いですね。この場合は、Licenseeの売上高を調査する権限などの規定も必要になります。

5.1.2. Payment of Royalty shall be made within thirty (30) days after the end of each half year period for all Products sold or otherwise disposed of during such half year.
5.1.3 Record keeping and reporting. Licensee shall keep accurate records showing the quantity, price and date of sale of all Products sold by Licensee during the term of this Agreement and Licensee shall furnish Licensor within thirty (30) days after the end of each half year a certificate showing the quantity and Sales Prices of such Products sold or for any taxes withheld by Licensee or paid on behalf of Licensor. Licensee shall permit inspection and verification of all such records by representative of Licensor at reasonable times and upon reasonable notice.

5.2 Fee and Expense for Technical Assistance
ここでのポイントは、派遣費用と技術支援の報酬の峻別ですね。技術支援の報酬は、派遣元の報酬ですし、これに対して現地で租税条約に従った源泉徴収がされます。この源泉徴収税は派遣元が現地税務当局に支払う税金ですので、納税証明を取り付け、日本での税額控除の対象にしてもらわないと損しますね。一方、派遣費用は、費用補填ですし、一種の立替費用ですので、源泉徴収の対象外になります。もし、立替費用と報酬が明確に分けられていないと、この両者の金額の合計金額から源泉徴収されることになるので面倒になりますね。
5.2.1 The following fee related to the provision of services by Licensor shall be borne by Licensee.
- Daily allowance of US$xxx.00 per person per day (including meals) for the period from departure date to returned date including Saturday, Sunday and Public Holiday.

5.2.2 The following cost and expenses shall be borne and reimbursed by Licensee to Licensor when such cost and expenses are paid by Licensor/Licensor’s engineers.
(1) Transportation expenses of engineers – airfare (economy class ticket including related taxes), travel insurance (including the cover of injury and/or sick) and transportation cost from home to airport and from airport to hotel (both way)
(2) Communication expenses
(3) Hotel (accommodation) charge
(4) Charge of car with driver or appropriate alternative transport cost.

6. Payment of Royalty and Fee
6.1 Currency. -売上は通常Local Currencyですので、それをUS$払いにするのか、その時の換算をどうするのか等の定めもしておかないといけません。例：All payments made to Licensor pursuant to this Agreement shall be in U.S.Dollars. The net Sales Price shall be converted as appropriate into U.S.Dollars at the exchange rate used by a principal international bank in xxxx effective at the close of the last business day of each half year period prior to calculating the royalty due for that period or, as to Technical Assistance Fee, at the time of remittance.

6.2 Taxes. Any taxes required to be withheld by the Government of the Territory applicable amounts which become payable to Licensor under this Agreement shall be paid by Licensee on behalf of Licensor and deducted from the amount of payment which is to be remitted to Licensor. Licensee agrees to furnish Licensor with the payment certificates or receipts from the appropriate tax authorities for any such taxes which have been so paid for.

6.3 Late Payment. Licensee shall pay interest at a rate of ten per cent (10%) per annum to Licensor on all payments not made in a timely manner pursuant to the above Section 5.1.2. Licensor’s receipt of such interest, however, shall not eliminate or prejudice any of Licensor’s rights of termination as hereinafter set forth.

特許のライセンスは実施許諾ですので、特許をLicenseeが、きちんと実施できるようにするのがLicensorの義務になります。従い、Patent Infringementのときどうするかとか、そのIndemnificationをどうするか等を規定しますね。また、米国の契約等は、契約記載事項以外は、No Representation & Warrantyの条項が入ります。長くなるので、次回にします。