你知道什麼是“無體財產；無體財產權”？具體含義是什麼？

無體財產；無體財產權 intangible property

與有體財產（權）〔tangible property〕相對，指不具有物質實體，僅系人與人（包括自然人和法人）之間關係的權利。其透過與可由法院強制執行之制裁相聯絡而獲得法律的承認，並根據憲法的正當程式條款而與動產、不動產受到相同的保護。多用於稅法中，指該種財產不具固有的、市場化的價值，而僅系價值的代表或證據，諸如可強制執行的請求、可償付的債權、股票、票據、智慧財產權、特許權等。

Intangible property， also known as incorporeal property， describes something which a person or corporation can have ownership of and can transfer ownership to another person or corporation， but has no physical substance， for example brand identity or knowledge/intellectual property。 It generally refers to statutory creations such as copyright， trademarks， or patents。 It excludes tangible property like real property （land， buildings， and fixtures） and personal property （ships， automobiles， tools， etc。）。 In some jurisdictions intangible property are referred to as choses in action。 Intangible property is used in distinction to tangible property。 It is useful to note that there are two forms of intangible property： legal intangible property （which is discussed here） and competitive intangible property （which is the source from which legal intangible property is created but cannot be owned， extinguished， or transferred）。 Competitive intangible property disobeys the intellectual property test of voluntary extinguishment and therefore results in the sources that create intellectual property （knowledge in its source form， collaboration， process-engagement， etc。） escaping quantification。 相關例句如下，供參考：

例句1

Generally， ownership of intangible property gives the owner a set of legally enforceable rights over reproduction of personal property containing certain content。 For example， a copyright owner can control the reproduction of the work forming the copyright。 However， the intangible property forms a set of rights separate from the tangible property that carries the rights。 For example， the owner of a copyright can control the printing of books containing the content， but the book itself is personal property which can be bought and sold without concern over the rights of the copyright holder。

一般來說，無體財產的所有權賦予所有者一系列法律上可強制執行的權利，以複製包含某些內容的個人財產。例如，版權所有者可以控制構成版權的作品的複製。但是，無體財產形成了一套獨立於攜帶權利的有形財產的權利。例如，版權所有者可以控制包含內容的書籍的印製，但書籍本身是個人財產，可以買賣，而不用擔心版權所有者的權利。

例句2

Intangible property is property that does not derive its value from physical attributes。 Patents， software， trademarks and license are examples of intangible property。 On the other hand， business furniture and equipment are examples of tangible personal property。

無體財產是指不從物理屬性中獲得其價值的財產。專利、軟體、商標和許可證是無體財產的例項。另一方面，商業傢俱和裝置是有形個人財產的例項。

例句3

Intangible property is not just limited to individuals。 Companies also have intangible property， such as patents， copyrights， life insurance contracts， securities investments， and partnership interests。

無體財產不僅僅侷限於個人。公司亦擁有無體財產，如專利、版權、人壽保險合同、證券投資和合夥權益。

例句4

Some intangible property might have a paper embodiment， （such as stocks， bonds， or certificates） but other intangible property does not （goodwill， intellectual property， reputation）。 Due to this characteristic， intangible property may be difficult to value， but is still a form of property。

一些無體財產可能存在紙質形式，（如股票、債券或證書），但其他無體財產沒有（商譽、智慧財產權、聲譽）。由於這一特點，無體財產可能難以估價，但仍然是財產的一種形式。