An employee invention is an invention that is within the business scope of the employee’s company and made by the employee as part of the duties of his or her job. Under Article 35 of the Patent Act, employers are granted a non-exclusive license to the employee invention. The reasoning behind this is that the employee was working on behalf of the employer when the invention was created and being compensated for that work by the employer, so the employer should also be able to enjoy the benefits of the patent on the invention.
The burden to pay Japanese inheritance tax falls on the heirs, not on the estate itself. However, in some cases, the heirs may not live in Japan and therefore would not normally be subject to Japanese tax. Therefore, for inheritance tax purposes, non-resident heirs are considered “limited taxpayers” and are subject to tax on any assets they inherit located in Japan.
Having a judgment against a debtor is one of the most solid pieces of evidence of a debt that a creditor can produce. However, obtaining a judgment against a debtor can often be a time consuming and expensive process, regardless of where the lawsuit was filed. Therefore, it sometimes is more efficient for the creditor simply to attempt to enforce the debt without first obtaining a court judgment.
Lawsuits can be complicated endeavors and without a good plan the litigation can spin out of control into unrelated topics or endless bickering. Once those issues have been defined, the court moves on to the actual scheduling of the lawsuit. This is accomplished at a scheduling conference with participation of the parties and the court.