🌅1⃣ Copyright consultation


※Our business is aimed at corporate and individual customers residing in Japan, so we cannot respond to inquiries from outside Japan.

スライドショー準備中

Term of Protection for Copyrights
– Principle of 70 years after the death of the author - 

 Copyrights in a broad sense can be divided into moral rights and copyrights.

First, moral rights include the moral rights of the author#1 and the moral rights of the performer#2.
#1 Rights to protect the personality and thoughts of the author in principle
[Table 1⃣①to③]
#2 Rights to in principle protect the personality and thoughts of performers
[Table 3⃣①to②]

 Next, copyrights include author’s copyrights#1 and related rights#2.
#1 Right to protect the income rights of the author in principle
[Table 2⃣① to ➉ below]
#2 Right to in principle protect the income rights of performers*1
[Table 4 (1) to (7) below]

 In addition, there are copyrights other than the author and the performer as in (1) to (4).

(1) Neighboring rights that in principle protect the earnings rights of record producers2 (Table 5 ⃣ ① to ⑥ below)
(2) Neighboring rights that in principle protect the earnings rights of broadcasters3 and cable broadcasters*4 (6⃣(1)-(4) in the table below)
(3) Moral rights that in principle protect the personality and ideas of program authors (Table 7⃣(1) to (3) below)
(4) Neighboring rights that in principle protect the income rights of program authors (Table 8⃣(1) to (➉) below)

 In addition, according to the Law Concerning Registration, etc. of Program Works (Law No. 65 of 1986) enacted by the revision of the Copyright Law, it is now possible to register program works. This is the newest system in the copyright registration system, so I put it at the end.

*1 Performer ⇒ actor, dancer, singer, performer, conductor, director, musician, etc.
*2 Record producer ⇒ The person who first fixed the sound fixed on the record.
*3 Broadcaster ⇒ A person who conducts broadcasting as a business. NHK, private broadcasting companies, the Open University of Japan, etc.
*4 Cable broadcaster ⇒ A person who conducts cable broadcasting as a business. CATV, cable music broadcasters, etc.

Table 1⃣ List of moral Copyrights of Authors
Not subject to Inheritance/Bequest (for individual) 

Rights nameArticle Rights Contents
①Right of publicationArticle 18, Paragraph 1The right to decide whether or not to publish an unpublished work created under the author’s own authority.
②Right to display nameArticle 19, Paragraph 1The right to display a name (real name, pseudonym, etc.) when publishing and providing works created by the author himself.
③Right to maintain identityArticle 20, Paragraph 1The right to refuse to modify or delete the work created by the author or to be changed in any other way without the permission of a third party, and to claim the preservation of the identity of the work.
Articles listed above are copyright laws.

Table 2⃣ List of Authors’ Copyrights
Subjects of Inheritance/Bequest (for individual)

Rights nameArticle     Rights Contents
①Right of reproductionArticle 21The right to reproduce the copyrighted work in another form by means of printing, copying, etc.
②Right to perform
Right to play
Article 22Right to perform copyright work.
Right to perform copyrighted work.
③Right of screeningArticle 22 of 2Right to publicly display copyrighted work.
④Right of public transmission
Right of public communication
Article 23, Paragraph 1
Paragraph 2
The right to automatically broadcast or wire-broadcast a copyrighted work using a receiving device in response to public access.
⑤Right of dictationArticle 24The right to publicly communicate the work orally, such as by replaying the work.
⑥Right to exhibitArticle 25The right to publicly display works such as works of art and actual works of unpublished photographic works.
⑦Right to distributeArticle 26The right to sell or rent the by-products of cinematographic works.
⑧Right to lendArticle 22
of 2
The right to lend a by-product of a work other than a film.
⑨Right to translate
Right to adapt
Article 27The right to translate, arrange, transform, adapt, etc. the copyrighted work.
➉Right to use derivative worksArticle 28In the use of derivative works based on one’s own work, the same rights that the copyright owner has as a derivative work.
Articles listed above are copyright laws.

Table 3⃣ List of moral Copyrights of Performers
Not subject to Inheritance/Bequest (for individual)

Rights nameArticle        Rights Contents
①Right to display nameArticle 90
of 2
The right to display a name (real name, pseudonym, etc.) when publishing and providing works created by the author himself.
②Right to maintain identityArticle 90
of 3
The right to refuse to modify or delete the work created by the author or to be changed in any other way without the permission of a third party, and to claim the preservation of the identity of the work.
Articles listed above are copyright laws.

Table 4⃣ Neighboring Copyrights of Performers
Subjects of Inheritance/Bequest (for individual) 

Rights
name
Article      Rights Contents
①Right to record sound
Right to record video
Article 91Right to record sound and video of a performer’s performance
②Right to broadcast
Right to cable broadcasting
Article 92The right to broadcast a performer’s performance and the right to wire broadcast a performer’s performance.
③Right to make transmittableArticle 92
of 2
The right to make a performer’s performance automatically available for transmission to the public upon access from a terminal.
④Right to assignArticle 95
of 2
The right to transfer to the public a sound recording or a video performance of a performer.
(The right of transfer does not extend to sound recordings or videos of a performer that has been legally transferred once and subsequently transferred.)
⑤Right to lendArticle 95
of 3
Right to lend commercial records (commercial CDs, etc.) (limited to one year from the date of first sale)
⑥Right to receive secondary royalties for broadcastingArticle 95
Paragraph1
Paragraph2
The right to receive usage fees (secondary usage fees) from broadcasters and cable broadcasters when commercial records are used for broadcasting or cable broadcasting.
⑦Right to receive compensation for rental recordsArticle 95
Paragraph 3
If a commercial record older than one year is lent,
Right to receive compensation from record dealers (69 years after the right to lend has expired)
Articles listed above are copyright laws.

5 ⃣ Neighboring Copyrights of Record Producers
Not subject to Inheritance/Bequests (for corporations)

Rights nameArticle      Rights Contents
①Right of reproductionArticle 96Right to record sound and video of a performer’s performance
②Right to make transmittableArticle 96
of 2
The right to put records in a state where they can be automatically transmitted to the public in response to access from a terminal.
③Right to assignArticle 97
of 2
The right to transfer the sound recording or video to the public.
(The transfer right does not apply to recordings or videos that have been legally transferred once and subsequently transferred.)
④Right to lendArticle 97
of 3
Paragraph 1
Paragraph 2
Right to lend commercial records (commercial CDs, etc.) (limited to one year from the date of first sale)
⑤Right to receive secondary royalties for broadcastingArticle 97The right to receive usage fees (secondary usage fees) from broadcasters and cable broadcasters when commercial records are used for broadcasting or cable broadcasting.
⑥Right to receive compensation for rental recordsArticle 97
of 3
Paragraph 3
~
Paragraph 7
If a commercial record older than one year is lent,
Right to receive compensation from record dealers (69 years after the right to lend has expired)
Articles listed above are copyright laws.

6⃣ Neighboring Copyrights of Broadcasting and Cable Broadcasters
Not subject to Inheritance/Bequests (for corporation)

Rights nameArticle   Rights Contents
①Right of reproductionArticle 100
of 2
The right to reproduce broadcast programs and cable broadcast programs by making audio/video recordings and taking photographs.
②Right to broadcast
Right to cable broadcasting
Article 100
of 3
The right to receive and rebroadcast broadcast programs and cable broadcast programs, or to broadcast by cable or rebroadcast by cable.
③Right to make transmittableArticle 100
of 4
The right to automatically transmit to the public in response to access from a terminal by means of receiving broadcast programs, cable broadcast programs, or cable broadcast programs or re-cable broadcast programs that are received.
④Right to communicate on cable television broadcastsArticle 100
of 5
The right to transmit to the public through a special device that receives television broadcasts and magnifies the screen (e.g. super-large televisions, display devices on the walls of buildings, etc.)
Articles listed above are copyright laws.

7⃣ Moral Copyrights of Program Authors 
Not subject to Inheritance/Bequests (for individual and corporation)

Rights nameArticle Rights Contents
①Right of publicationArticle 18
Paragraph 1
The right to decide whether or not to publish an unpublished work created under the author’s own authority.
②Right to display nameArticle 19
Paragraph 1
The right to display a name (real name, pseudonym, etc.) when publishing and providing works created by the author himself.
③Right to maintain identityArticle 20
Paragraph 1
The right to refuse to modify or delete the work created by the author or to be changed in any other way without the permission of a third party, and to claim the preservation of the identity of the work.
Articles listed above are copyright laws.

8 ⃣ Copyrights in the program
Subject of Inheritance/Bequests (for individual)

Rights nameArticle     Rights Contents
①Right of reproductionArticle 21The right to reproduce the copyrighted work in another form by means of printing, copying, etc.
②Right to perform
Right to play
Article 22Right to perform copyright work.
Right to perform copyrighted work.
③Right of screeningArticle 22 of 2Right to publicly display copyrighted work.
④Right of public transmission
Right of public communication
Article 23, Paragraph 1
Paragraph 2
The right to automatically broadcast or wire-broadcast a copyrighted work using a receiving device in response to public access.
⑤Right of dictationArticle 24The right to publicly communicate the work orally, such as by replaying the work.
⑥Right to exhibitArticle 25The right to publicly display works such as works of art and actual works of unpublished photographic works.
⑦Right to distributeArticle 26The right to sell or rent the by-products of cinematographic works.
⑧Right to lendArticle 22
of 2
The right to lend a by-product of a work other than a film.
⑨Right to translate
Right to adapt
Article 27The right to translate, arrange, transform, adapt, etc. the copyrighted work.
➉Right to use derivative worksArticle 28In the use of derivative works based on one’s own work, the same rights that the copyright owner has as a derivative work.
Articles listed above are copyright laws.

② Overview of Copyright and Inheritance
– Subject/Not Subject to Inheritance - 


1 ⃣ Moral rights of authors 3 ⃣ Moral rights of performers 7 ⃣ Moral rights of program authors

Although it is not subject to inheritance or bequest, even if the author, performer, or program author sells neighboring rights under an assignment contract while he or she is alive, If there is no provision for non-exercise of author’s moral rights, the transferee will be restricted by the exercise of moral rights by the author, performer, and program author.
In addition, when the author, performer, or program author dies, each moral right is extinguished as an exclusive right (Article 896 of the Civil Code) and non-transferable (Article 59 of the Copyright Law). Even after the death of authors, performers, and program authors, acts that violate their personal rights are prohibited (Copyright Law Articles 60, 101-3, and 116). In addition, when a corporation owns the copyright to a work or program produced in the course of business, the author’s moral rights will be extinguished by the dissolution or bankruptcy of the corporation. Acts that infringe copyright are prohibited (Copyright Law Article 60, Article 101-3, Article 116).
Therefore, in the license transfer contract, it is very important to create a license contract (various contracts including the transfer contract) based on the provisions for non-exercise of personal rights.

2⃣Related rights of author ・ 4⃣Related rights of performer ・ 5⃣Related rights of record producer ・6⃣ Related rights of broadcasters and cable broadcasters ・8⃣ Related rights of program authors.

Assets subject to inheritance/bequest
⇒ 2⃣ Neighboring rights of the author.
  4⃣ Performer’s related rights
  8⃣ Program author’s related rights (individual)

Property not subject to inheritance/bequest
⇒ 5⃣ Neighboring rights of record producers (corporation)
  6⃣ Broadcasters and cable broadcasters related rights (corporation)
  8⃣ Program author’s related rights (corporation)

Inheritance and testamentary gift (individuals) some things are not (corporations), but authors, performers, and program authors (individuals) must make a will before they die and pass it on to their heirs. It can be bequeathed to a common-law spouse or a third party other than the heir. In addition, if the author did not prepare a will, the inheritance will be legal succession, and if there is no heir, each related right will be extinguished.
However, as described in “(2) Protection period of related rights” below, only within the statutory protection period, authors, performers, and program authors (individuals) may It is also possible to create a will that inherits or bequeaths the right to claim and the right to receive the rights of the author. You can inherit.
Therefore, it is very important to create a will to prevent inheritance troubles. In addition, if there is no will and the inheritance has started, it is very important to evaluate the property of neighboring rights and prepare an inheritance division agreement.

③ Term of Protection for Copyrights
-Principle of 70 years after the death of the Author-

The Comprehensive and Progressive TPP Agreement (an abbreviation for the Comprehensive and Progressive Agreement on the Trans-Pacific Partnership) came into effect in Japan on December 30, 2018, and the protection period in principle was extended from 50 years to 70 years. It’s been a year.
In principle, the copyright protection period in Japan is stipulated by the Copyright Law as from the time the author created the work until 70 years after the author’s death. Neighboring rights expire when the protection period expires, so considerable care is required when transferring or inheriting.
The details of the copyright protection period are shown in Tables 1⃣ and 2⃣ below.

Table 1⃣ Types of Copyrighted Works and Protection period of Copyrights

  Type of copyrighted works Article  Protection period
Copyrighted work under real names (including well-known pseudonyms)Article 51
Article 52
Paragraph 2
70 years after the death of the author*1⃣
Anonymous/pseudonymous copyrighted workArticle 52
Paragraph 1
70 years after publication (if it is clear that 70 years have passed since death, until the time elapsed)
70 years after death if the real name is registered with the Agency for Cultural Affairs*1⃣
Copyrighted work in the name of corporation, etc./organizationArticle 5370 years after publication (70 years after creation if not published within 70 years after creation) *1⃣
Cinematographic copyrighted work (including video, etc.)Article 5470 years after publication (70 years after creation if not published within 70 years after creation) *1⃣
Performance copyrighted workArticle 101
Paragraph 1
No. 1
Paragraph 2
No. 1
70 years since the performance*2⃣
Record copyrighted workArticle 101
Paragraph 1
No. 2
Paragraph 2
No. 2
70 years from the time the sound source was issued (CD release, etc.) *3⃣
Broadcast and cable broadcasting copyrighted workArticle 101
Paragraph 1
No. 3
No. 4
Paragraph 2
No. 3
No. 4
50 years from the date of broadcasting or cable broadcasting*4⃣
Program copyrighted workArticle 51
Article 52
Paragraph 1
Paragraph 2
(1) Individual author
Real name (including known pseudonyms) programs are
70 years after his death, the anonymous and pseudonymous program
70 years after publication (70 years after death is clear)
If so, until the time has passed)
Software Information Center
70 years after death if real name is registered to
(2) Authors of corporations (companies, etc.)
70 years after publication (published within 70 years after creation)
If not, 70 years after creation) *1⃣
Articles listed above are copyright laws.

Table 2⃣ Calculation Method for Protection period of Copyrights 

In order to simplify the period calculation, the period of protection after death, after publication, and after creation is calculated as described in *① to *④ below.
*①
 In principle, up to 70 years after January 1st of the year following the year in which the date of death/publication/creation belongs (Article 57 of the Copyright Law).
*②
Starting from the time of the performance, in principle, until 70 years after January 1 of the year following the year in which the performance was performed (Article 101, Paragraph 1 No.1, Paragraph 2 No.1 of the Copyright Law).
*③
In principle, until 70 years after counting from the year following the year in which the date of issuance belongs. As an exception, if the sound has not been issued within 70 years from January 1 of the year following the year in which the sound was fixed (recorded), starting from the time when the sound was first fixed (recorded), the sound will not be issued. Up to 70 years after January 1st of the year following the year in which the first fixed (recorded) date belongs (Article 101 Paragraph 1 No.2, Paragraph 2 No. 2 of the Copyright Law).
*④
As a general rule, from the time of broadcasting or cable broadcasting to 50 years after January 1 of the year following the date of broadcasting or cable broadcasting (Article 101 Paragraph 1 No.3 and No.4, Paragraph 2 No.3 and No.4 of the Copyright Law).

④ Registration of Copyrights (Moral Rights of Authors and Copyrights)
-For Proof of Copyrights to Third Parties-

Ministry of Education, Culture, Sports, Science and Technology building where the Copyright Division of the Agency for Cultural Affairs is located.
Quoted from(anzairen.com)

 Copyrights (moral rights of authors and related rights) arise even without registration procedures.

But what about the cases ① to ⑧ below?
“There are a wide variety of other cases, but we have only taken up typical cases.”

① Due to copyright infringement in which a work is used by another person without permission, the related rights royalties were halved.

② Although a related copyright was transferred under a contract, it was found that there was a double transfer, and another person received the related right royalty.

③ I inherited the related rights from my parents, but someone who claimed to have inherited them while my parents were still alive suddenly appeared and demanded the return of the related rights royalties I had already received and the delivery of the related rights.

④ There are two heirs who share the neighboring copyrights and the copyright to receive royalties with each of the two heirs sharing 1/2 of their own share after the inheritance and inheritance division agreements have been reached.
However, the copyright management organization asked the two heirs to submit proof of eligibility to receive royalties.

⑤ I would like to receive a loan from a bank using the copyright of publication, which is the copyright of reproduction of related copyrights, as collateral, but I do not have the documents to prove the copyright.

⑥ I want to transfer the related copyrights, but I do not have the documents to prove the copyrights.

⑦ I want to make a will to bequeath related copyrights, but I do not have the documents to prove the copyrights.

⑧ A picture that I made in the past and posted anonymously became famous, so I would like to prove that I am the copyright owner and receive royalties for related copyrights, but I do not have a certificate.

In Japan, there are many cases other than the above, but it is difficult to assert and prove one’s own copyright to others, to exercise moral rights, and to obtain fees for using neighboring rights.
 
The biggest reason why copyright registration is necessary is legal notice.
When you register a copyright, the name of the author and the date of publication of the work will be made public, which will serve as proof of the facts, and will allow others to recognize your moral rights as the author.
This is because it is possible to assert and prove neighboring rights and to counter them.

In principle, the registration organization for copyrighted works is the Copyright Division of the Agency for Cultural Affairs, but for program copyrighted works it is the Software Information Center (SOFIC).
 The list of copyright registration systems is as shown in Table 1⃣ below.
 
In addition, 31 copyright management organizations, including the Copyright Division of the Agency for Cultural Affairs and the Software Information Center (SOFIC), which are the registration organizations for copyrighted works, are registered copyright management organizations. We are active in each genre.
The list of copyright management organizations is as shown in Table 2⃣ below.

Table 1⃣ List of Copyrights’ Registration Systems

Registration systemArticleRegistered content Legal effect of registration Applicant
Real name registrationArticle 75Register an anonymous or pseudonymous published copyrighted work under the author’s real name (real name)(1) The registrant is presumed to be the author of the copyrighted work
(2) Term of protection extended from 70 years after publication to 70 years after author’s death
Person designated by the author’s will
Registration of first issue date, etc.Article 76Registration of the date of first publication or publication by the copyright owner or publisher of an anonymous or pseudonymous published copyrighted work.
It is presumed that the copyrighted work was first published or published on the date of registration.Copyright owner or publisher of an anonymous or pseudonymous published copyrighted work
Registration of creation dateArticle 76
of 2
Registration of the creation date of the program work by the author of the program copyrighted work.
Presumed to have created a program copyrighted work on the date of registration.Author
Registration of transfer of copyright/related copyright, change of trust or restriction of disposalArticle 77Registration by registered copyright holders or persons obliged to register when transferring copyrights such as copyrights or setting pledges regarding copyrights, etc.Registration has the legal effect of protecting copyright, etc. against infringement by a third party regarding the transfer, etc. of copyright, etc.Joint application by registered right holder and obligor.
(Single application by registered right holder is also possible.)
Publication rights or publication right pledge establishment, transfer, change, extinguishment, or restriction registration of disposalArticle 88Registration by registered copyright holders or persons obliged to register when transferring copyrights such as copyrights or setting pledges regarding copyrights, etc.Registration has the legal effect of protecting copyright, etc. against infringement by a third party regarding the transfer, etc. of copyright, etc.Joint application by registered right holder and obligor.
(Single application by registered right holder is also possible.)
Articles listed above are copyright laws.

Table 2⃣ List of Copyrights Management Organizations

JurisdictionOrganization name Website

Music 
General Incorporated Association
Music Copyright Association of Japan(JASRAC)
一般社団法人日本音楽著作権協会 JASRAC

Novel
Screenplay
Public Interest Incorporated Association
Japan Writers Association
日本文藝家協会 | THE JAPAN WRITERS’ ASSOCIATION (bungeika.or.jp)

Novel
Screenplay
Cooperative
Japan Screenwriters Federation
日本脚本家連盟 (writersguild.or.jp)

Novel
Screenplay
Cooperative
Japan Scenario Writers Association
(協同組合日本シナリオ作家協会 (j-writersguild.org)

Artwork
General Incorporated Association
Federation of Japanese Artists Association
(JAA)
一般社団法人日本美術家連盟 (jaa-iaa.or.jp)

Artwork
General Incorporated Association
Japanese Society for Protecting Artists’ Rights (JASPAR)
日本美術著作権協会JASPAR – Japanese Society for Protecting Artists’ Rights

Photograph
General Incorporated Association
Japan Photographic Copyright Association(JPCA)
JPCA 一般社団法人日本写真著作権協会

Graphic Design
Public Interest Incorporated Association
Japan Graphic Design Association
(JAGDA)
公益社団法人日本グラフィックデザイン協会(JAGDA)

Publication
General Incorporated Association
Japan Book Publishers Association(JBPA)
一般社団法人 日本書籍出版協会 | 一般社団法人
 d日本書籍出版協会 (jbpa.or.jp)

Magazine
General Incorporated Association
Japan Magazine Public Association
(JMPA)
一般社団法人 日本雑誌協会 (j-magazine.or.jp)

Performance
Stage show
Public Interest Incorporated Association
Association of Japanese performing arts performers (Geidankyo)
Center for Performers’ Rights Administration (CPRA)

公益社団法人 日本芸能実演家団体協議会(芸団協) (geidankyo.or.jp)

芸団協CPRA 実演家著作隣接権センター

Record
CDs, etc.
General Incorporated Association
Recording Industry Association of Japan(RIAJ)
一般社団法人 日本レコード協会 (riaj.or.jp)

Broadcast
Japan Broadcasting Corporation(NHK)NHK | 日本放送協会

Broadcast
General Incorporated Association
Japan Commercial Broadcasters Association
(JBA)
一般社団法人 日本民間放送連盟 (j-ba.or.jp)

Video
General Incorporated Association
Japan Video Software Association
(JVA)
一般社団法人日本映像ソフト協会(JVA)
(jva-net.or.jp)

Movie
General Incorporated Association
Motion Picture Producers Association of Japan
一般社団法人日本映画製作者連盟 (eiren.org)

Video footage for publicity, etc.
Public Interest Incorporated Association
Japan Association of Audiovisual Producers, INC
公益社団法人 映像文化製作者連盟 (eibunren.or.jp)

Reproduction of publications
Public Interest Incorporated Association
Japan Reproduction Rights Center
(JRRC)
公益社団法人日本複製権センター(JRRC)

Reproduction of publications
General Incorporated Association
Japan Publisher Copyright Organization
(JCOPY)
JCOPY 出版者著作権管理機構

Compensation for private recording and video recording
General Incorporated Association
 Society for Administration of Remuneration for Audio Home Recording(sarah)
私的録音録画補償金管理協会 (sarah.or.jp)

Compensation for public transmission for teaching purposes
General Incorporated Association
授業目的公衆送信補償金等管理協会
(SARTRAS)
SARTRAS 授業目的公衆送信補償金等管理協会

Computer software
General Incorporated Association
Association of Copyright for Computer Software
(ACCS)
不正コピー・違法コピー情報受付|一般社団法人コンピュータソフトウェア著作権協会 (accsjp.or.jp)

Software
General Incorporated Association
Software Information Center
(SOFTIC)
SOFTIC on the Web

Right of portrait
Specified non-profit corporation
Japan Publicity Right Protection
(JAPRPO)
JAPRPO 肖像パブリシティ権擁護監視機構

Copyright Authority
Copyright Division, Agency for Cultural Affairs文化庁 (bunka.go.jp)

General copyright
Public Interest Incorporated Association
Copyright Research and Information Center
(CRIC)
公益社団法人著作権情報センター CRIC

National Copyright Strategy
Intellectual Property Strategy Headquarters知的財産戦略本部 (kantei.go.jp)

Intellectual property research
General Incorporated Association
Institute of Intellectual Property
知的財産研究所 | (一財)知的財産研究教育財団 (iip.or.jp)

Textbook
General Incorporated Association
Japanese Association for the Copyrights of Textbook Publishers
一般社団法人 教科書著作権協会 (jactex.jp)

Grants for foreign copyright work
Tokyo Metropolitan Intellectual Property Center東京都知的財産総合センター (tokyo-kosha.or.jp)

International protection of copyright
ALAI JAPANhttps://www.alai.jp/ALAI
JAPAN/gaiyo-j.html

⑤ Price of Copyright (Related Copyrights), etc.

License prices for copyrights (related rights), etc. are calculated based on the amount commonly known as royalties.
The royalties will be the basic unit price for calculating the license index value at the time of transfer, and will be the basic unit price for calculating the reference value for inheritance tax evaluation at the time of inheritance.

Typical examples of royalties include books, music CDs and DVDs.
Normally, it is often stipulated in license agreements, but the author or lyricist of the percentage of the sales of books, etc. (1⃣ below) or the percentage of sales of music CDs, DVDs, etc. (2⃣ below) ・Royalty price is determined based on the percentage of ownership of the composer/artist.

License prices for copyrights (related copyrights), etc. are based on the price calculated by multiplying the annual average amount for the three-year period preceding the month in which the transfer date or inheritance date belongs by the valuation multiple*.

*Valuation ratio ⇒ Confirm the base annual interest rate and compound interest rate of pension cost according to the future expected income period and use it as the valuation ratio.
In addition, there is a method of confirming with the royalty payer to determine the future expected income period, but it is prudent to consult with an expert who is familiar with copyrights (related copyrights) until a conclusion is reached. judgment is required. In addition, as advance preparation materials, the copyright (related copyrights), etc., may also be required.

Reference: Quoted from the National Tax Agency HP

★Royalty calculation method Unit price excluding product tax ✖Annual sales ✖Royalty rate (percentage of sales)

Case example One-year royalties for million-selling manga author HT

Comic book unit price excluding tax: 700 yen ✖ Annual sales of 1 million copies ✖ Stamp duty rate of 8% = 56 million yen

★ Calculation method of license price for copyright (related rights), etc.
Average royalty income for the past 3 years ✖ 0.5 ✖ Valuation rate * (= Compound interest pension cost rate corresponding to the base annual interest rate according to the future expected income period)
*Confirm the National Tax Agency’s standard annual rate table and welfare table

Case example License price for million-selling manga author KK
・ License transfer to publisher S Co., Ltd. in December 2022 due to the retirement of manga artist KK
・Delegation of license transfer contract business to Certified Administrative Procedures Legal Specialist HT
・The average royalty income for the past 3 years was 45 million yen
・In-depth investigation of related organizations by Certified Administrative Procedures Legal Specialist HT and tax investigation with the cooperation of tax accountant MW

A survey revealed that the expected future income is 25 years.

license price
45 million yen ✖ 0.5 ✖ 22.719 = 511,177,500 yen

The above example is for a transfer, but the calculation is the same for inheritance.

Table 1⃣ Proportion of Rights to the sales amounts of books, etc.

Rights holder to the sales amountsRights ratio to the sales amounts
Author royalties5% to 10% (Author royalty rate)
Publishing company55% to 60%
Bookstore agent8%
Bookstore22%

Table 2⃣ Proportion of Rights to the sales amounts of music CD/DVD 

Rights holder to the sales amountsRights ratio to the sales amounts
Artist royalties1% to 3% (Including Artist royalties and Production margins)
Composer royalties23.5%
Lyricist royalties23.5%
Music production company
Record production company
44% to 46%
(Including Dealer Intermediary
Companies and Dealers)
General Incorporated Association
Music Copyright Association of Japan(JASRAC)
6%

Tokyo Duke-Rei Certified Administrative Procedures Legal Office handles the creation and revision of copyright-related contracts, including registration applications with Agency for Cultural Affairs and Software Information Center (SOFTIC).

Compensation regulations
1⃣ When receiving a request, we ask that you pay the full amount as a deposit for remuneration of 100,000 yen (excluding tax) or less. Please note that we may ask you to pay the actual cost in advance.

2⃣ When receiving a request, for remuneration over 100,000 yen (excluding tax), we ask that 50% of the remuneration amount be paid as a deposit at the time of request. In addition, we ask that you pay the remaining 50% and the actual cost settlement amount when the work is completed. Please note that we may ask you to pay the actual cost in advance.

3⃣ Please note that we will not refund the start fee if the work is completed in the middle due to the client’s convenience.


Estimated reward
1⃣ Consultation by face-to-face: @ 5,000 yen per hour (excluding tax)

2⃣ Application for registration with the Agency for Cultural Affairs
(1) Application for copyright registration: Basic fee per case @ ¥50,000 (excluding tax), registration and license tax not included
 Registration details ⇒ Author’s real name, publication rights, creation date, pledge on copyright, etc.

(2) Application for a ruling system where the copyright owner is unknown
: Basic compensation 1 project @ ¥ 90,000 (excluding tax), registration license tax and compensation separately.

Application for CRIC advertising (optional)
: Basic reward 1 project @ ¥ 10,000 (excluding tax), advertising fee 8,100 ~
   
・What is the arbitration system?
⇒A system in which a person who wishes to use a work whose copyright holder is unknown can use the work by depositing compensation to the Agency for Cultural Affairs under the ruling of the Commissioner of the Agency for Cultural Affairs.
You can check the approximate calculation of compensation at the following URL.
(Arbitration compensation amount simulation system (bunka.go.jp) when the copyright holder is unknown
  
・What is CRIC advertising (if you want to advertise)?
⇒If you want to use a copyrighted work, etc., but the copyright holder is unknown, etc., contact the copyright holder.
Posting on an advertisement page operated by CRIC (Public Interest Incorporated Association Copyright Information Center) for “searching for copyright holders” for those who cannot.
   
*Agency for Cultural Affairs’ registration and license tax, as shown in the table below
 
3⃣ Application for registration with General Incorporated Association
Software Information Center (SOFTIC)
 
① Application for program copyright registration
: Basic remuneration 1 project @ ¥ 50,000 (excluding tax), registration and license tax not included*
 Registration details ⇒ Author’s real name, publication rights, creation date, pledge on copyright, etc.

② Application for program copyright transfer registration
: Basic remuneration 1 project @ ¥ 60,000 (excluding tax), registration and license tax not included *,
 In the case of program copyright transfer and contract creation, the following 4⃣ costs will be charged separately.

③ Program copyright transfer registration application (general succession such as corporate merger / division, inheritance)
: Basic remuneration 1 project @ ¥ 60,000 (excluding tax), registration license tax not included *

④ Application for issuance of program registration certificate
: Basic remuneration 1 project @ ¥ 10,000 (excluding tax), registration and license tax not included*

*Softic’s registration and license tax reference website Cost (softic.or.jp)

4⃣ Copyright Transfer Agreement
: Basic remuneration 1 project @ ¥ 50,000 (excluding tax) ~

5⃣ Copyright License Agreement 
: Basic remuneration 1 project @ ¥ 50,000 (excluding tax) ~

6⃣ Correction of copyright-related agreements, etc.
: Basic remuneration ¥ 20,000 (excluding tax) ~

Note 1) Simple consultation for the same project after starting is free (within 30 minutes once). However, we will strictly refuse consultations that ask for answers regarding the contents of the contract itself, etc., which will be created after the start of the process.                                  

Note 2) If a local business trip is required to create a copyright transfer contract (if an on-site survey/meeting of contract details is required), daily allowance @ 1 hour ¥5,000 (excluding tax) and actual expenses such as transportation expenses may be added.

Note 3) Regarding the creation of copyright transfer agreements, etc., the basic fee will be up to 6 pages of A4 size, and ¥ 20,000 (excluding tax) will be added for each page created after 7 pages.                               

Note 4) For amendments to copyright transfer agreements, etc., ¥6,000 (excluding tax) will be added for each amendment@1 clause (1 clause of each article).                              

Note 5) When notarizing a copyright transfer contract, etc., actual expenses such as a notary public fee will be charged separately.

Table: Agency for Cultural Affairs registration and license tax

Registration, Patent, License, Permit, Authorization, Designation or Certification of Competence.Tax base amountTax rate
10 Copyright Registration
(Including Copyright Trust Registration)
(1) Registration of transfer of copyrightNumber of copyrights18,000 yen per case
(2) Creation of a pledge for the purpose of copyright or registration of restriction of disposition of copyright or of such pledgeReceivable amount4 in 1,000
(3) Registration of transfer of pledge for copyright purposesNumber of copyrights3,000 yen per case
(4) Real-name registration of anonymous or pseudonymous copyrighted worksNumber of copyrights9,000 yen per case
(5) Trust registrationNumber of copyrights3,000 yen per case
(6) Registration of first publication date, first publication date, or creation dateNumber of copyrights or number of copyrighted works3,000 yen per case or per piece
(7) Registration of restoration of deleted registration or registration of correction or change of registrationNumber of copyrights or number of copyrighted works1,000 yen per case or per piece
(8) Cancellation of registrationNumber of copyrights or number of copyrighted works1,000 yen per case or per piece
11 Registration of Publishing Rights
(Including Trust Registration of Publishing Rights)
(1) Registration of publishing rights settingsNumber of publication rights30,000 yen per case
(2) Registration of transfer of publishing rightsNumber of publication rights18,000 yen per case
(3) Establishment of a pledge for the purpose of the right of publication or registration of the right of publication or restriction of disposition of such pledgeReceivable amount4 in 1,000
(4) Registration of transfer of pledge for publication rightsNumber of publication rights3,000 yen per case
(5) Trust registrationNumber of publication rights3,000 yen per case
(6) Registration of restoration of deleted registration or registration of correction or change of registrationNumber of publication rights1,000 yen per case
(7) Cancellation of registrationNumber of publication rights1,000 yen per case
12 Registration of Related Copyrights
(Including Trust Registration of Related Rights)
(1) Registration of transfer of related copyrightsNumber of related copyrights9,000 yen per case
(2) Creation of a pledge for the purpose of a related right or registration of a restriction on disposal of a related right or the relevant pledgeReceivable amount4 in 1,000
(3) Registration of transfer of pledge for related copyrightsNumber of related copyrights3,000 yen per case
(4) Trust registrationNumber of related copyrights3,000 yen per case
(5) Registration of restoration of deleted registration or registration of correction or change of registrationNumber of related copyrights1,000 yen per case
(6) Cancellation of registrationNumber of related copyrights1,000 yen per case
Registration and License Tax Law (Law No. 35 of 1967) (excerpt)
Appended table 1 Table of taxable scope, tax base and tax rate

©2023 Tokyo Duke-Rei Certified Administrative Procedures Legal Office
All rights reserved.