青色LED判決における特許法35条の規定する相当対価の算定

Abstract

The Tokyo District Court awarded to Prof. Shuji Nakamura 20 billion yen for the reasonable remuneration of the blue LED patent which was deemed to have been sold to Nichia Corporation under Section 35 of the Patent Law. Three accounting offices, namely Tohmatsu (internationally known as Deloitte Touche), Shin-nihon (Ernst & Young) and joint reporting by Venture-lab and ASG (Grant Thornton), submitted three completely different assessment reports. Although the court ruling was partly based on the Venture-lab and ASG, the awarded amount was somewhat the average among the three submitted amounts. This paper compares the methodology adopted by the court and the accounting offices, and accordingly clarifies the possible outcomes for future court rulings.