Business rights - business rights

Japanese: 営業権 - えいぎょうけん

An independent real right recognized on the entire business in an objective sense, consisting of tangible and intangible things with financial value organically combined under the common purpose of profit, or legal and factual relationships. It is also called enterprise right. In Japan, it was generally accepted that goodwill was only recognized exceptionally in the case of foundation mortgages based on the Foundation Mortgage Act and enterprise mortgages based on the Enterprise Security Act. Traditionally, goodwill in accounting was synonymous with "goodwill" and meant excess profitability in business, but the Companies Act considers "goodwill" to be a difference concept that can be recorded when the price paid by the surviving company or the company taking over the business in a reorganization exceeds the amount allocated to the acquired assets and assumed liabilities (Corporate Accounting Rules 11-29).

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

営利という共同の目的のもとに有機的に結合された財産的価値ある有形・無形の物，または法律上・事実上の関係から構成された客観的意味における営業全体のうえに認められた独立の物権的権利。企業権ともいう。日本では財団抵当法などに基づく財団抵当，企業担保などに基づく企業担保法の場合に例外的に認められるにすぎないとするのが通説の立場であった。従来，会計学上の営業権は「暖簾」と同義に営業上の超過収益力を意味していたが，会社法は「暖簾」について，組織再編行為において存続会社や事業の譲受会社などが支払った価額と，取得した資産および引き受けた負債に配分された額を超過した場合に計上することのできる差額概念ととらえている（会社計算規則11～29）。

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