研究開発事業計画の認定等に関する命令(平成二十四年内閣府・総務省・財務省・厚生労働省・農林水産省・経済産業省令・国土交通省・環境省令第二号)
Order Concerning Certification, etc. of Research and Development Business Plans(Order of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 2 of 2012)
最終更新:
Last Version:
目次
履歴
-
▶本則
-
令和3年12月30日
- 最終更新:
- 翻訳日:平成25年4月16日
- 辞書バージョン:14.0
研究開発事業計画の認定等に関する命令
|
Order Concerning Certification, etc. of Research and Development Business Plans
|
平成二十四年十月三十一日内閣府・総務省・財務省・厚生労働省・農林水産省・経済産業省令・国土交通省・環境省令第二号
|
Order of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 2 of October 31, 2012
|
特定多国籍企業による研究開発事業等の促進に関する特別措置法(平成二十四年法律第五十五号)第二条第三項、第四条第一項、第二項第二号並びに第三項第二号及び第三号並びに第五条第一項の規定に基づき、並びに同法及び特定多国籍企業による研究開発事業等の促進に関する特別措置法施行令(平成二十四年政令第二百七十二号)を実施するため、研究開発事業計画の認定等に関する命令を次のように定める。
|
Based on the provisions of Article 2, paragraph (3), and Article 4, paragraph (1), paragraph (2), item (ii), paragraph (3), items (ii) and (iii), and Article 5, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012), and for the purpose of enforcing the same Act and the Enforcement Order of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Cabinet Order No. 272 of 2012), the Order Concerning the Certification, etc. of Research and Development Business Plans is established as follows.
|
(新たな事業の創出及び就業の機会の増大をもたらすことが見込まれる事業の内容)
|
(Details of Business Expected to Create New Business and Expand Work Opportunities)
|
第一条特定多国籍企業による研究開発事業等の促進に関する特別措置法(以下「法」という。)第二条第三項の新たな事業の創出及び就業の機会の増大をもたらすことが見込まれるものとして主務省令で定める事業は、次の各号のいずれにも該当するものとする。
|
Article 1Business that is prescribed by order of the competent ministry as being expected to create new business and expand work opportunities as set forth in Article 2, paragraph (3) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (hereinafter referred to as the "Act") is to fall under both of the following items:
|
一新規性を有する事業であって、我が国産業の高度化に資するものであること。
|
(i)the business has novelty and contributes to the advancement of Japanese industry;
|
二試験研究費及び開発費(法人税法施行令(昭和四十年政令第九十七号)第十四条第一項第三号に規定する開発費及び新たな事業の開始のために特別に支出する費用をいう。)の合計額が、毎事業年度、一億円を超えるものであること。
|
(ii)the total of experiment and research expenses and development expenses (meaning development expenses and expenses spent especially to initiate new business as prescribed in Article 14, paragraph (1), item (iii) of the Order for Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) is not less than 100 million yen each business year.
|
(特定多国籍企業と密接な関係を有する法人の範囲)
|
(Scope of Corporations Closely Related to Specified Multinational Enterprises)
|
第二条法第四条第一項の密接な関係を有する法人として主務省令で定める法人は、次に掲げる法人とする。
|
Article 2Corporations prescribed by order of the competent ministry as being closely related as set forth in Article 4, paragraph (1) of the Act are as follows:
|
一法第四条第一項の当該特定多国籍企業(以下この条において「当該企業」という。)の総株主等の議決権(総株主又は総出資者の議決権をいう。以下同じ。)の過半数を保有している法人
|
(i)a corporation that has the majority of the voting rights of all shareholders, etc. (meaning the voting rights of all shareholders or equity investors; the same applies hereinafter) of the specified multinational enterprise set forth in Article 4, paragraph (1) of the Act (hereinafter referred to as "the enterprise" in this Article);
|
二当該企業がその総株主等の議決権の過半数を保有している法人(次号において「子法人」という。)
|
(ii)a corporation in which the enterprise has a majority of the voting rights of all shareholders, etc. (referred to as a "subsidiary corporation" in the following item);
|
三子法人がその総株主等の議決権の過半数を保有している法人(次号において「孫法人」という。)
|
(iii)a corporation in which a subsidiary corporation has the majority of the voting rights of all shareholders, etc. (referred to as an "indirectly-owned company" in the following item);
|
四孫法人がその総株主等の議決権の過半数を保有している法人
|
(iv)a corporation in which an indirectly-owned company has the majority of the voting rights of all shareholders, etc. ;
|
五当該企業及び前各号に掲げる法人が合算してその総株主等の議決権の過半数を保有している法人(前各号に掲げるものを除き、当該企業がその総株主等の議決権の一部を保有しているものに限る。)
|
(v)a corporation in which the enterprise and corporations listed in the preceding items have, in total, the majority of the voting rights of all shareholders, etc. (excluding those listed in the preceding items and limited to a corporation in which the enterprise has part of the voting rights of all shareholders, etc.).
|
(研究開発事業計画の認定の申請)
|
(Application for Certification of Research and Development Business Plans)
|
第三条法第四条第一項の規定により研究開発事業計画の認定を受けようとする特定多国籍企業(以下この条、次条及び第六条において「申請者」という。)は、様式第一による申請書一通及びその写し一通を、経済産業大臣を経由して、主務大臣に提出しなければならない。
|
Article 3(1)A specified multinational enterprise intending to receive certification of a research and development business plan pursuant to the provisions of Article 4, paragraph (1) of the Act (hereinafter referred to as the "applicant" in this Article, the following Article, and Article 6) must submit a written application in the form of Form 1 and a copy thereof to the competent minister via the Minister of Economy, Trade and Industry.
|
一当該申請者の定款又はこれに代わる書面
|
(i)the applicant's articles of incorporation or any other document in lieu thereof;
|
二当該申請者及びその主要な子法人等(法第四条第一項に規定する子法人等をいう。以下同じ。)の最近二期間の事業報告書、貸借対照表及び損益計算書(これらの書類がない場合にあっては、最近一年間の事業内容の概要を記載した書類)
|
(ii)business reports, balance sheets, and profit and loss statements for the most recent two business terms of the applicant and its major subsidiary corporations, etc. (meaning subsidiary corporations, etc. prescribed in Article 4, paragraph (1) of the Act; the same applies hereinafter) (in cases where these documents are not available, a document stating the outline of the business contents for the most recent year);
|
三当該申請者及びその主要な子法人等の株式の引受け又は出資の状況又は見込みを記載した書類
|
(iii)a document stating the status or estimate of subscription for shares or capital contributions of the applicant and its major subsidiary corporations, etc.
|
(研究開発事業に常時使用する従業員)
|
(Regularly Hired Employees for Research and Development Business)
|
第四条法第四条第二項第二号の主務省令で定める事項は、次に掲げるものとする。
|
Article 4Matters prescribed by order of the competent ministry set forth in Article 4, paragraph (2), item (ii) of the Act are as follows:
|
一当該申請者又はその子法人等の従業員(研究開発事業の実施に関し専門的な知識又は経験を有する者に限る。第六条第一号において同じ。)であって、当該申請者が法第四条第一項の規定により設立しようとする国内関係会社(第六条第一号において「国内関係会社」という。)で受け入れようとする者の人数及び受け入れる期間の見込み
|
(i)the number of employees of the applicant or its major subsidiary corporations, etc. (limited to those who have professional knowledge or experience concerning the implementation of research and development business; the same applies in Article 6, item (i)) whom the applicant intends to employ at the domestic related company to be established pursuant to the provisions of Article 4, paragraph (1) of the Act (referred to as the "domestic related company" in Article 6, item (i)), and the estimated period of employment;
|
二外国人を受け入れようとする場合にあっては、外国人の在留に係る管理体制に関する事項
|
(ii)when intending to employ foreign nationals, matters on management system concerning residence of foreign nationals.
|
(研究開発事業に常時使用する従業員の数)
|
(Number of Regularly Hired Employees for Research and Development Business)
|
第五条法第四条第三項第二号の主務省令で定める数は、十人とする。ただし、研究開発事業計画の実施期間の最終事業年度においては、二十五人(当該研究開発計画の実施期間が三年以上四年未満であるものにあっては十五人、当該研究開発計画の実施期間が四年以上五年未満であるものにあっては二十人)とする。
|
Article 5The number prescribed by order of the competent ministry set forth in Article 4, paragraph (3), item (ii) of the Act is ten; provided, however, that the number is 25 in the most recent business year of the implementation period of a research and development business plan (or 15 in the case of a business plan whose implementation period is three years or longer but shorter than four years, or 20 in the case of a business plan whose term is four years or longer but shorter than five years).
|
(研究開発事業に常時使用する従業員に関する要件)
|
(Requirements Concerning Regularly Hired Employees for Research and Development Business)
|
第六条法第四条第三項第二号の主務省令で定める要件は、次に掲げるものとする。
|
Article 6The requirements prescribed by order of the competent ministry set forth in Article 4, paragraph (3), item (ii) of the Act are as follows:
|
一当該申請者又はその子法人等の従業員一人以上を、研究開発事業計画の実施期間中に、国内関係会社で六月以上受け入れようとするものであること。
|
(i)under the plan, one or more employees of the applicant or its major subsidiary corporations, etc. are to be employed at the domestic related company for six months or longer during the implementation period of the research and development business plan;
|
二外国人を受け入れようとする場合にあっては、外国人の在留に係る十分な管理体制を整備するものであること。
|
(ii)when intending to employ foreign nationals, a sufficient management system concerning residence of foreign nationals is to be prepared under the plan.
|
(実施期間)
|
(Implementation Period of Research and Development Business)
|
第七条法第四条第三項第三号の主務省令で定める期間は、三年以上五年以下(法第十一条各項に規定する課税の特例の適用を受けようとする場合にあっては、五年)とする。
|
Article 7The period prescribed by order of the competent ministry set forth in Article 4, paragraph (3), item (iii) of the Act is three years or more but shorter than five years (or five years in cases where application of special provisions for taxation as prescribed in the paragraphs of Article 11 of the Act) is sought.
|
(研究開発事業計画の変更に係る認定の申請)
|
(Application for Certification for Changes to Research and Development Business Plans)
|
第八条法第五条第一項の規定により研究開発事業計画の変更の認定を受けようとする認定研究開発事業者(同項に規定する認定研究開発事業者をいう。以下同じ。)は、様式第三による申請書一通及びその写し一通を、経済産業大臣を経由して、主務大臣に提出しなければならない。ただし、軽微な変更については、この限りでない。
|
Article 8(1)A certified research and development business operator (meaning the certified research and development business operator prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter) who intends to receive certification for a change to a research and development business plan pursuant to the provisions of that paragraph, must submit a written application in the form of Form 3 and a copy thereof to the competent minister via the Minister of Economy, Trade and Industry; provided, however, that this does not apply to minor changes.
|
(2)The written application referred to in the preceding paragraph must have the following documents attached; provided, however, that documents listed in item (ii) may be omitted if there is no change in the details stated in the documents that had already been submitted to the competent minister, by way of stating to that effect in the written application:
|
|
一当該研究開発事業計画に従って行われた研究開発事業の実施状況を記載した書類
|
(i)a document stating the implementation status of research and development business conducted according to the research and development business plan;
|
二第三条第二項各号に掲げる書類
|
(ii)the documents listed in the items of Article 3, paragraph (2).
|
(認定研究開発事業計画の変更の指示)
|
(Instructions for Making Changes to Certified Research and Development Business Plans)
|
第九条主務大臣は、法第五条第三項の規定により認定研究開発事業計画の変更を指示するときは、様式第四の通知書によりその旨を認定研究開発事業者に通知するものとする。
|
Article 9When instructing a certified research and development business operator to make a change to a certified research and development business plan pursuant to the provisions of Article 5, paragraph (3) of the Act, the competent minister is to notify the certified research and development business operator to that effect by sending a written notice in the form of Form 4.
|
(認定研究開発事業計画の認定の取消し)
|
(Rescission of Certification of Research and Development Business Plans)
|
第十条主務大臣は、法第五条第二項又は第三項の規定により認定研究開発事業計画の認定を取り消すときは、様式第五の通知書によりその旨を認定研究開発事業者に通知するものとする。
|
Article 10When rescinding certification of a research and development business plan pursuant to the provisions of Article 5, paragraph (2) or paragraph (3) of the Act, the competent minister is to notify the relevant certified research and development business operator to that effect by sending a written notice in the form of Form 5.
|
(特許料軽減申請書の様式)
|
(Form of Written Applications for the Reduction of Patent Fees)
|
第十一条特定多国籍企業による研究開発事業等の促進に関する特別措置法施行令(以下「令」という。)第二条第一項の申請書は、一の申請ごとに様式第六により作成しなければならない。ただし、特許法(昭和三十四年法律第百二十一号)第百七条第一項に規定する第四年から第十年までの特許料を別に納付する場合は、その都度、様式第六により作成しなければならない。
|
Article 11The written application set forth in Article 2, paragraph (1) of the Order for Enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (hereinafter referred to as the "Order") must be prepared in in the form of Form 6 for each application; provided, however, that when separately paying the patent fees for the fourth to the tenth years prescribed in Article 107, paragraph (1) of the Patent Act (Act No. 121 of 1959), the written application must be prepared in the form of Form 6 on each occasion.
|
(審査請求料軽減申請書の様式)
|
(Form of Written Applications for Reduction of Fees for Requesting Examination of Patent Application)
|
第十二条令第三条第一項の申請書は、一の申請ごとに様式第七により作成しなければならない。
|
Article 12The written application set forth in Article 3, paragraph (1) of the Order must be prepared in the form of Form 7 for each application.
|
(添付書面)
|
(Attachments)
|
第十三条令第二条第一項又は第三条第一項の申請書(以下この条及び次条において「特許料軽減申請書等」という。)に添付すべき令第二条第一項の申請人が法第十条第一項各号のいずれにも該当する者であることを証する書面又は令第三条第一項の申請人が法第十条第二項各号のいずれにも該当する者であることを証する書面は、次に掲げる書面とする。
|
Article 13Documents to be attached to the written application set forth in Article 2, paragraph (1) or Article 3, paragraph (1) of the Order (hereinafter referred to as a "written application for the reduction of patent fees, etc." in this Article and the following Article) proving that the applicant set forth in Article 2, paragraph (1) of the Order falls under both of the items of Article 10, paragraph (1) of the Act or that the applicant set forth in Article 3, paragraph (1) of the Order falls under both of the items of Article 10, paragraph (2) of the Act are as follows:
|
一申請人が認定研究開発事業計画に従って研究開発事業を行う中小企業者であることを証する書面
|
(i)a document proving that the applicant is a small or medium-sized enterprise which engages in research and development business according to a research and development business plan;
|
二申請に係る特許発明又は発明が特許法第三十五条第一項に規定する従業者等がした同項に規定する職務発明であることを証する書面
|
(ii)a document proving that the patented invention or the invention for which the application has been made is an employee invention made by the employee, etc. prescribed in Article 35, paragraph (1) of the Patent Act;
|
三申請に係る特許発明又は発明についてあらかじめ特許法第三十五条第一項に規定する使用者等に特許を受ける権利を承継させることが定められた契約、勤務規則その他の定めの写し
|
(iii)a copy of a contract, work regulations or other rules providing in advance that the right to grant of patent is succeeded by the employer, etc. prescribed in Article 35, paragraph (1) of the Patent Act, with regard to the patented invention or the invention for which the application has been made.
|
(特許料軽減申請書等の添付書面の省略)
|
(Omission of Documents to be Attached to Written Applications for the Reduction of Patent Fees)
|
第十四条特許料軽減申請書等に添付すべき書面(以下この条において「書面」という。)を他の特許料軽減申請書等の提出に係る手続において既に特許庁長官に提出した者は、当該他の特許料軽減申請書等に添付した書面に変更がないときは、特許料軽減申請書等にその旨を記載して当該書面の添付を省略することができる。ただし、特許庁長官は、特に必要があると認めるときは、当該書面の提出を命ずることができる。
|
Article 14A person who has already submitted the documents to be attached to a written application for the reduction of patent fees, etc. (hereinafter referred to as the "documents" in this Article) to the Commissioner of the Japan Patent Office in procedures for submission of another written application for reduction of patent fees, etc. may omit the documents if there is no change in the documents attached to the other written application for reduction of patent fees, etc., by way of stating to that effect in the relevant written application for reduction of patent fees, etc.; provided, however, that the Commissioner of the Japan Patent Office may order to submit documents when the commissioner finds it particularly necessary.
|
(実施状況の報告)
|
(Reports Concerning the Implementation Status)
|
第十五条認定研究開発事業者は、認定研究開発事業計画の実施期間の各事業年度における実施状況について、原則として当該事業年度終了後三月以内に、経済産業大臣を経由して、主務大臣に様式第八による実施状況報告書により報告をしなければならない。
|
Article 15(1)Certified research and development business operators must make a report concerning the implementation status of the certified research and development business plan for each business year during the implementation period, within three months after the end of each business year, in principle, to the competent minister via the Minister of Economy, Trade and Industry, by submitting a written implementation status report in the form of Form 8.
|
(2)The written implementation status report referred to in the preceding paragraph must have the inventory of assets, the balance sheet, and the income and expenditure statement or the profit and loss statement, or any document equivalent to either of these attached for each business year, as well as a document stating any other matters to be referred to.
|
|
附 則
|
Supplementary Provisions
|
(施行期日)
|
(Effective Date)
|
第一条この命令は、法の施行の日(平成二十四年十一月一日)から施行する。
|
Article 1This Order comes into effect as of the date on which the Act comes into effect (November 1, 2012).
|
(特許法施行規則の一部改正)
|
(Partial Amendment of the Enforcement Regulation of the Patent Act)
|
第二条特許法施行規則(昭和三十五年通商産業省令第十号)の一部を次のように改正する。
|
Article 2The Enforcement Regulation of the Patent Act (Order of the Ministry of International Trade and Industry No. 10 of 1960) is partially amended as follows:
|
第三十一条の二第二項中「、又は産業技術力強化法」を「、産業技術力強化法」に改め、「出願審査の請求をするときに限る。)」の下に「、又は特定多国籍企業による研究開発事業等の促進に関する特別措置法(平成二十四年法律第五十五号)第十条第二項の規定の適用を受けようとするとき」を加える。
|
In Article 31-2, paragraph (2), the term "or" is deleted from the phrase "or seeking application of the provisions of Article 17, paragraph (2) of the Industrial Technology Enhancement Act," and the phrase "or seeking application of the provisions of Article 10, paragraph (2) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012)" is added after the phrase "requests the examination of patent application)."
|
In Article 69, paragraph (4), the term "or" is deleted from the phrase "or Article 17, paragraph (1), items (i) to (iii) of the Industrial Technology Enhancement Act," and the phrase "or Article 10, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises" is added after the phrase "the Industrial Technology Enhancement Act."
|
|
様式第四十四の備考6中「又は産業技術力強化法」を「産業技術力強化法」に改め、「出願審査の請求をするときに限る。)」の下に「、又は特定多国籍企業による研究開発事業等の促進に関する特別措置法第10条第2項の規定の適用を受けようとするとき」を加え、「又は「産業技術力強化法」を「、「産業技術力強化法」に改め、「第17条第2項の規定による審査請求料の1/2軽減」」の下に「又は「特定多国籍企業による研究開発事業等の促進に関する特別措置法第10条第2項の規定による審査請求料の1/2軽減」」を加える。
|
In Remarks 6 of Form 44, the term "or" is deleted from the phrase "or seeking application of the provisions of ... of the Industrial Technology Enhancement Act"; the phrase "or seeking application of the provisions of Article 10, paragraph (2) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises" is added after the phrase "requests the examination of patent application)"; the term "or" is deleted from the phrase "or seeking the reduction"; and the phrase "or seeking the reduction by half of the fees for requesting the examination of patent application under Article 10, paragraph (2) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises" is added after the phrase "the Industrial Technology Enhancement Act."
|
様式第六十九の備考7中「又は産業技術力強化法」を「、産業技術力強化法」に改め、「第17条第1項第1号から第3号まで」の下に「又は特定多国籍企業による研究開発事業等の促進に関する特別措置法(平成24年法律第55号)第10条第1項」を加え、「又は「産業技術力強化法」を「、「産業技術力強化法」に改め、「第17条第1項の規定による特許料の1/2軽減」」の下に「又は「特定多国籍企業による研究開発事業等の促進に関する特別措置法第10条第1項の規定による特許料の1/2軽減」」を加える。
|
In Remarks 7 of Form 69, the term "or" is deleted from the phrase "or Article 17, paragraph (1), items (i) to (iii) of the Industrial Technology Enhancement Act"; the phrase "or Article 10, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012)" is added after the phrase "the Industrial Technology Enhancement Act"; the term "or" is deleted from the phrase "or seeking the reduction"; and the phrase "or seeking the reduction by half of the patent fees under Article 10, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises" is added after the phrase "the Industrial Technology Enhancement Act."
|
様式十九の備考7中「又は産業技術力強化法」を「、産業技術力強化法」に改め、「第17条第1項第1号から第3号まで」の下に「又は特定多国籍企業による研究開発事業等の促進に関する特別措置法(平成24年法律第55号)第10条第1項」を加え、「又は「産業技術力強化法」を「、「産業技術力強化法」に改め、「第17条第1項の規定による特許料の1/2軽減」」の下に「又は「特定多国籍企業による研究開発事業等の促進に関する特別措置法第10条第1項の規定による特許料の1/2軽減」」を加える。
|
In Remarks 7 of Form 19, the term "or " is deleted from the phrase "or Article 17, paragraph (1), items (i) to (iii) of the Industrial Technology Enhancement Act"; the phrase "or Article 10, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012)" is added after the phrase "the Industrial Technology Enhancement Act"; the term "or" is deleted from the phrase "or seeking the reduction"; and the phrase "or seeking the reduction by half of the patent fees under Article 10, paragraph (1) of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises" is added after the phrase "the Industrial Technology Enhancement Act."
|