IP High Court, Reiwa 3 (Ne) 10037 [Antipruritic agent] <Presiding Judge Hibiku Shimizu>
Updated: 3 days ago
Article information
Article type: Case note
Categories: Patents
Issues: Damages
First published on this website: October 5, 2026
Case information: Reiwa 3 (Ne) 10037 [Antipruritic agent] <Presiding Judge Hibiku Shimizu>
Display and classification checked: October 5, 2026
May 27, Reiwa 7
IP High Court, Reiwa 3 (Ne) 10037 [Antipruritic agent] <Presiding Judge Hibiku Shimizu>
<Damages> Treatment of an amount equivalent to consumption tax
Articles 4 and 2(1)(viii) of the Consumption Tax Act and section 5-2-5 of the Basic Circular on the Consumption Tax Act
⇒ Lost profits calculated as “sales quantity × profit per unit” under Article 102(1) of the Patent Act cannot be regarded as “consideration for a transfer of assets, etc.,” and consumption tax cannot be added.
On the other hand, the “amount of money that should be received for the working” under Article 102(3) of the Patent Act is an amount equivalent to a royalty determined after the fact with the infringer and can be regarded as “consideration for a transfer of assets, etc.” To that extent, an amount equivalent to consumption tax may be added.
* Matters other than damages are the same as in the judgment of the same date, Reiwa 6 (Gyo-Ke) 10033 [Antipruritic agent (nalfurafine hydrochloride / patent term extension)] <Presiding Judge Hibiku Shimizu>.
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October 5, 2026: First published from the LinkedIn original, with article information, classification, source, language link, and consultation guide.
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