「知識經濟」時代裡，知識透過流通而生成更多文化資產帶給人類價值。知識，向來就是共有共享的。但起自智慧財產權出現後，開始出現知識私有、知識買賣的情形出現。難道，是著作權(copyright)戰勝了著作義(Copyleft)？近年來全球掀起一片「告！告！告！」的熱潮，無論是美國的Napster訴訟案，還是台灣的「成大MP3」事件；還是微軟在美國的反托拉斯訴訟，或是在台灣面臨合理議價調查，都顯示「著作權」引發的相關問題蔓延全世界。 本研究將知識/文化商品視為資訊資本主義社會的生產工具，並且探討當「智慧」變成「財產」時，資本主義、國家機器爭權奪利的過程中出現的問題與爭議。研究者先就著作權的政治經濟脈絡耙梳出「著作權」不是「道德問題」，而是「經濟問題」，更是國際關係中藉以制衡弱勢小國的利器。 實證部分以1960-2002年間台灣著作權發展過程中三個衝突事件為例，包括1960年代的《大英百科全書》翻印風波、1980年代的「蘋果電腦侵權事件」，及1990年代跨國公司進入後的台灣流行音樂產業作為個案，具體驗證台灣著作權發展過程中，的確受到資本主義與國家機器及國際依賴關係的影響。最終以近年來網際網路發展蓬勃，連帶引出的著作權爭議作結，本研究除了對台灣著作權的政治經濟發展提出看法外，亦在結論中對知識/文化產業，及著作權規範的未來發展提出意見。 / Under knowledge-based economy, knowledge brings more value to human beings by spreading and then generating cultural properties. Although sharing is the essential characteristic of knowledge, there have been some arguments that knowledge is private and knowledge can be traded after the idea of intellectual property rights emerged. Does it mean Copyrights overtops “Copyleft”? In recent years, there have been more and more lawsuits related to copyrights such as Napster vs. RIAA in 1999 in the US, and IFPI vs. NCKU MP3 lawsuit in 2001 in Taiwan. Moreover, Microsoft, the worldwide leading software company, also faced US federal government’s antitrust violations prosecution, and rational price investigation by Taiwan government. All these cases indicate that copyright has caused problems all over the world. This thesis regards both the knowledge and cultural products as the producing tools of information capitalism society. It also discussed the conflicts between Capitalism and state apparatuses when “knowledge” became “property.” By examining the context of political economy in intellectual property, the author achieved two conclusions. First of all, the copyright is not a moral issue but an economic one. Secondly, in international society, copyrights have been the weapon for powerful nations to control the powerless ones. We cited three copyright conflicts in Taiwan from 1960-2002, including the reprint issue of Encyclopaedia Britannica in the 1960s, copyright violation case of Apple Computer in the 1980s, and the international pop music piracy disputes in the 1990s, the author made an empirical research to conclude that the development of copyright in Taiwan indeed was affected by the capitalism, the state apparatuses, and the international interdependency. This thesis ended with the prospective copyright issues originated from the burgeoning Internet industry. Not only did the research indicate some suggestions regard to the development of political economy in copyright, also made comments about the future development of knowledge/culture industry’s copyright regulation.

隨著網際網路興起，資訊的交流與傳遞產生了革命性的變化，同時也影響了許多產業既有的經營與交易模式，電子商務以及產品/服務數位化的概念開始大行其道。近年來，網際網路的即時性與互動性，更促成平台經營模式的興起，藉由打破傳統交易模式中單向的供應鏈形式，平台建立了多方使用者對資訊及產品/服務在供給與需求上的循環性，促成交易成本降低，進而創造更多新的商機。 以傳統出版業為例，受限於書籍在印刷出版時高額的固定成本，廠商通常只能向已具有市場規模的知名作家或經濟人進行作品出版的提案與邀約；而對於消費者來說，也僅能就市場提供的產品進行選擇。另一方面，對於許多有潛力但尚未被發掘的創作者而言，也因為缺乏能實際接觸市場的機會與管道而遭到埋沒，而對廠商來說，過高的搜尋成本與投資風險也形成了發掘這些新銳作家的障礙。 本研究試圖以平台策略與經營模式為基礎，探討創作交流平台對於傳統出版業以及其數位化過程中所產生的衝擊與影響，並試圖建立一套能有效促成創作者、使用者與廠商三方獲益的資訊交流平台；最後，針對創作在數位化過程中最容易遭遇到的著作權問題，本研究也將以平台經營管理的角度加以審視分析，並提出相關政策上之建議。因此，本研究之研究問題係總結為以下三點： 1.創作交流平台對於傳統出版業與出版數位化的影響與競合關係 2.創作交流平台經營模式與成功關鍵之分析 3.創作交流平台著作權法律相關政策與議題之探討 / As Internet became more and more popular, there was a revolutionary change about transportation of information, and it also deeply influenced many industries’ original operation and transaction models. For this reason, e-commercial and digitization of products and services started to prevail. In recent years, because of Internet’s instantaneity and interactivity, platform business models start to spring up. By breaking through the traditional one-way supply chain, platforms try to find the circulation between each type user’s supply and demand of products or services. Platforms model decrease the transaction cost and help many people find the new business. Take traditional publishing industry for example, for fear of the high fixed cost of books publishing; publishers only publish books by well-known authors or through agents with good reputation. For customers, they can only passively choose from the items supplied. Besides, many potentially brilliant authors may be neglected under this circumstance, because they lack channels to approach the market and audiences. Considering the searching cost and risk, it’s also difficult for publishers to discover these potential creators. This research will be based on platform strategies and business models, discussing the influence and transformation result from creation communication platforms during digitization process of traditional publishing industry. Furthermore, this research will try to build up a platform business model to make users (including creators, audiences and publisher) profit. At last, this research also covers the copyright issue about creation communication platform, and brings up some advices for platform policies. After all, this research will focus on three questions as below: 1.Influence and transformation result from creation communication platforms during digitization process of traditional publishing industry. 2.Analysis about creation communication platforms’ business models and key factors for making success. 3.Discussion of creation communication platforms’ copyright issues and related business policies.

由於數位化科技、盜版等因素影響，台灣音樂產值逐年驟減，產業步入寒冬。面對中國大陸越來越富裕的十三億人口、對於娛樂文化等資訊需求直線上升的廣大消費市場，全世界的音樂廠商彷彿看見曙光，積極搶進中國，台灣音樂相關從業人員亦紛紛移往彼岸尋求生路。雖然兩岸音樂交流頻繁，然而台灣音樂廠商面對中國大陸陌生的行政、司法體制與繁複的異地法律，產生諸多佈局大陸、保護智慧財產權與解決紛爭的疑難。身為中國大陸流行音樂最主要的輸入源頭，我們自無法置身事外，而有必要對於中國大陸音樂產業法制環境做一深入的探討，從產業角度檢視現有智慧財產問題並提出對策。本研究首先從中國大陸與音樂產業相關之內國法制做一整體性之探討，釐清中國大陸對於外資進入音樂產業所設下市場進入障礙及審批制度之雙重限制，並介紹大陸音樂集體管理組織之運作情形與兩岸合作之問題所在，最後針對大陸近年來關於音樂著作權重要之法令與司法實務、在大陸解決智慧財產爭端之策略、台灣音樂產業在大陸面臨的智慧財產保護問題深入研究，並試圖提出可行之解決方案。由於中國大陸已成為台灣音樂產業的主要市場，本研究除整理前揭發展趨勢外，並提出給音樂業者與政府部門的建議，希望在極力發展文化創意產業、兩岸邁向經濟區域整合之今日，音樂業者得以妥善保護自身智慧財產，維持台灣為全球華語音樂中心之地位，使音樂產業能夠真正成為台灣文化創意產業重要的一環。 / The industry value of Taiwan music industry declines due to the rapid growth of digital technology and internet piracy. On the other hand, music companies around the world invade China Market for its vast population and increasing market demand. Taiwan music talents are no exception. Though the cross-strait communication in music is frequent, Taiwan music companies are not familiar with the complicated legal and administrative system in China and thus usually trapped in intellectual property disputes. Taiwan is the precursor for China’s popular music and it become a necessity for Taiwan music companies to fully understand the law and regulation about music industry in China and frame the strategy for current intellectual property problems from the industry perspective. This thesis begins with a general introduction and analysis on China’s law and regulation concerning music industry, elaborating the dual restrictions of investment examination system for foreign companies which plan to enter the China market. It will also describe the practice of music copyright associations in China and problems in cross-strait collaborations. The thesis will also discuss topics about important issues on music copyright law and legal practice, strategy of intellectual property dispute resolution, and intellectual property protections with which Taiwan music companies are confronted in China. Feasible solution will as well be advised in this thesis. China has become the main market for Taiwan music industry. This thesis will elaborate the developments of the industry and provide some advices for music companies and government. Culture industry is now the focus of government policy in Taiwan and in China while cross-strait economic integration becomes the trend. Hopefully, Taiwan music companies can, through a well-structured intellectual property protection, stay as the heart of global Chinese music and make music industry an important part for Taiwan culture industry.

Lawrence Lessig在Free Culture一書中探討了法律、新興科技以及媒體產業如何形成許可文化的制度，來控制我們的創作自由和取用公共財的權利，他指向一個核心問題：私益(private interest)與公益(public interest)之爭——在網路科技與智慧財產權交互作用之下的自由文化中，私益與公益如何達到平衡狀態？ 「音樂」具有可被數位化的特性，是傳播自由文化的理想範例，而筆者意欲探求的是：以臺灣的音樂產業為例，是否有可能在自由文化中形成一個讓「獲利」與「分享」並行不悖，甚至相輔相成的運作模式？最重要的是，這個模式要能發揚自由文化帶給大眾的公益，也要保障音樂工作者的私益。而在音樂產業中，「獨立音樂」次領域向來重視創作自主性，而自由文化鼓勵發想創意，兩者或許有媒合的空間，故本研究聚焦於獨立音樂。 本研究視臺灣的獨立音樂產業為資訊內容的生產與消費過程，運用Bourdieu的場域理論、資本理論、再製理論等學說，找出有哪些因素影響自由文化和獨立音樂的發展，並且探討贊成∕質疑自由文化這二種立場之間的辯證過程，以及各種利益如何折衝、妥協，從何達成平衡點。故本研究的目的包括：擬將探討結果回饋至對自由文化的省思，此為研究目的之一；嘗試建立一個自由文化中的音樂商業模式，此為研究目的之二。 本研究以深度訪談法訪談四種不同類型的獨立音樂創唱人（包括完全獨立的個體戶、社運歌曲創作者、大型唱片工業體系以外的獨立廠牌、大型唱片公司釋放出來的音樂人才，共訪談五組個人與團體），以及五家數位授權音樂網站（KKBOX、ezPeer、Omusic、StreetVoice、iNDIEVOX），並輔以參與觀察法和分析次級資料，來說明主要研究發現。 在「場域內行動者對於自由文化的認知」方面，本研究發現，「自由文化」這個名詞還不夠普及，這種現象反映出兩個事實：（一）受訪者對於自由文化的認知是分歧的：Lessig所言之自由文化是「在相當程度上開放他人據以再創造的文化」（Lessig, 2004／劉靜怡譯，2008，頁57）；然而，獨立音樂創唱人的認知則是創作行為上的自由、自由文化要能保障授用雙方的自由、自由文化等同CC授權制度、自由文化是一種行銷廣宣工具、自由文化等同網路賦予大眾使用的自由；授權音樂網站經營者們則認為「自由文化的核心概念是『服務』」。（二）Lessig的自由文化理念與實務有差距：研究結果發現，受訪之獨立音樂創唱人的開放心態和行為，要比Lessig「保守」許多，大多是停留在提供免費聆聽，少數開放下載，而其目的多半是為了廣告與宣傳效益。 在「獨立音樂創唱人的線上／線下活動與資本應用策略」方面，可以看出獨立音樂創唱人經營創唱事業的幾個重點：（一）線上∕線下資本會互相流動和兌換；（二）獨立音樂創唱人專注創作，唱片公司致力發行，二者保持地位對等的平衡關係；（三）獨立音樂創唱人有成為專職的趨勢。 在「想像一個自由文化中的音樂經營模式」方面，本研究根據各家授權音樂網站的經營特色，以及配合獨立音樂創唱人的需求、大眾的公益考量，擘畫了一個自由文化中的獨立音樂商業模式，其規劃重點在於：（一）免費與付費並存；（二）虛擬與實體並行；（三）著作權安定運作秩序；（四）經紀事務拓展人脈。整體而言，此模式試圖建構一個整合網路發表平台、付費授權網站、經紀公司的場域，各行動者之間要維繫的是一種夥伴關係，而非從屬關係。 / In his book Free Culture, Lawrence Lessig investigates how the legal system, modern technology, and media industry shape a permission culture to define our rights of consuming public goods and our freedom of creation. He orientates his core research question towards the dispute over the relative importance of private interests and public interests. In other words, how do we balance private interests against public interests under the dual impacts of the Internet technology and intellectual property rights in a free culture? “Music” can be digitalized, and it is a prime example of free culture propagation. This thesis examines the music industry in Taiwan and thereby explores the possibility of shaping an operational model that makes “profiting” and “sharing” compatible with or even complementary to each other in a free culture. More importantly, such a model should be able to promote the public interests generated from a free culture and, at the same time, secure the private interests of musicians. “Independent music,” as a subfield in the music industry, always emphasizes autonomy in creation, and a free culture encourages creation and innovation. Accordingly, we may couple independent music with free culture, and this thesis primarily deals with their relationship. This thesis treats Taiwanese independent music as a process of information production and consumption. It adopts Bourdieu’s theories about field, capital, and reproduction to identify the effective factors in the development of free culture and independent music. In addition, this thesis investigates the dialectical process between defending and challenging free culture, and how a variety of interests negotiate, compromise, and finally strike a balance among themselves. Therefore, this thesis aims to, on the one hand, use the research findings to reflect on free culture and, on the other hand, establish a music business model in a free culture. This thesis employs in-depth interviews, participant observation, and secondary data analysis to answer my research question. I interviewed four types of independent music composers/singers (a total of five cases of individuals and bands who are wholly-independent individuals, composers of social movement songs, independent brands outside the system of the large-scale record industry, or musical talents released from major record companies) and five licensed digital music websites (KKBOX, ezPeer, Omusic, StreetVoice, and iNDIEVOX). Regarding “the inside-field actors’ understanding about a free culture,” this thesis finds that the term “free culture” is not as popular as it is expected to be. This phenomenon implies two critical points. Firstly, the interviewees perceive the term free culture in different ways. According to Lessig (2004: 30),”Free Cultures are cultures that leave a great deal open for others to build upon.” However, for composers/singers of independent music, a free culture implies the freedom of creation. A free culture should be able to guarantee the freedom and rights of both original creators and users. It is equivalent to the Creative Commons licensing scheme. It is a tool of marketing and advertising. The freedom embedded in a free culture is similar to that offered by the Internet. In contrast, for managers of licensed music websites, “service” is the core concept of a free culture.” Secondly, there exists a gap between Lessig’s idea of free culture and practice. The research findings indicate that the composers/singers of independent music interviewed by the author are more “conservative” than Lessig. With the primary goals of advertising and propagating independent music, most of their works remain free for listening, while some of them are free for downloading. Concerning “the independent music composers/singers’ on-line/off-line activities and their strategies of using capital,” this thesis points out three critical points in their career management. Firstly, the on-line capital and the off-line capital flow to and exchange with each other. Secondly, these composers/singers devote themselves to creation, and record companies concentrate on issuing their works. Composers/singers and record companies maintain a peer status and a balanced relationship. Thirdly, the “composer/singer of independent music” seems to become a potential profession. With regard to “envisioning a music business model in a free culture,” this thesis designs a business model based on the managerial features of licensed music websites, the needs of composers/singers of independent music, and public interests. The model contains the following characteristics. Firstly, non-payment coexists with payment. Secondly, virtuality runs parallel with reality. Thirdly, copyrights stabilize the order of operation. Fourthly, agency transactions help establish connections among independent music composers/singers and people who are able to provide better performance opportunities. In general, this model seeks to open up a field that integrates platforms of Internet publication, paid licensing websites, and agencies. The relationship among the actors is equal rather than hierarchical.

著作權法第1條：「為保障著作人著作權益，調和社會公共利益，促進國家文化發展，特制定本法。」說明了著作權法的目的同時兼具保障著作權人權利、公共利益以及促進國家文化發展。為了達成著作權的目的，明文刑事責任於規範中。刑事責任置於著作權領域是否妥適，至今為止不僅學說上，在社會上均引起廣泛的討論，特別是我國這十年來發生了許多相關爭議性的事件。這樣的問題不禁使人反覆思考，著作權的保護範圍到底為何？以刑罰保護著作權的妥適性？ 本文從著作權的基礎思維出發，探討著作權法中公共領域、利用人權利與合理使用概念，進而分析著作權背後所代表的法律意義。著作權是否得以做為刑法上所保護的利益，必須端視著作權的本質為何。本文嘗試討論著作權作為財產權，從刑法的角度，以「家族相似性( Familienähnli-chkeit)」的概念就著作權本身資訊的特性下，討論著作財產權法益的存在與否。 美國法作為世界著作權法的領導先驅，深深地影響我國學說見解與實務操作。透過比較美國著作權法之規範，省思我國社會現況是否有必要制定如此嚴格之刑罰規定；從經濟分析的角度思考，對於著作權刑罰威嚇作用的成果效益效果是有限度的，然而著作權政策以及刑法的長期效益所帶來的成本卻是很高的。著作權刑罰所需的成本高於其所獲得的效益，以致於立法者將著作權侵權行為視為犯罪並無法有效率地保護著作權人或公眾長期的著作權利益。 本文設計一賽局，分析在侵害人選擇侵害著作權的策略時，即使政府選擇執行刑事處罰反而比起不執行所付出的成本為高，在這樣的情形下，政府不執行刑事處罰的策略才是最佳策略的選擇。法律使用刑罰保護大家共同認可、接受的利益，前提是人類的社會共同生活秩序在我們的社會共識必須認同這樣的規範，透過觀察實務案例與統計分析，可以發現我國實務在著作權重製認定或是在刑度裁量上都出現很大之問題，同時也出現許多著作權人濫用刑事程序之情形。 綜上所述，我國的著作權刑事立法確實有值得探討的空間，需要再加以審慎考量。本文認為，應該廢除著作權刑事處罰的刑罰規定，讓著作權刑事處罰行為回歸民事的侵權行為，由著作權人向侵權行為人請求損害賠償。借鏡專利法廢除刑罰規定的經驗，讓著作權回歸其本質，以民事損害賠償填補著作權人之損失即為已足。 / Copyright Law Article 1: ” This Act is specifically enacted for the purposes of protecting the rights and interests of authors with respect to their works, balancing different interests for the common good of society, and promoting the development of national culture. Matters not provided for herein shall be governed by the provisions of other acts.” It illustrates that the purpose of copyright law combines both the right of copyright owner and public interest. In order to achieve this goal, criminal liability is included. However, there are controversies of criminal liability in copyright law, especially lots of copyright social events happened in the past few years. This leads to questions: Is it right to protect copyright through criminal punishment? In this thesis, I intend to use the concept of Familienähnli-chkeit (Legal Interest) to analyze legal interest of copyright. Economic analysis of law applies the economic cost theory to the analysis of copyright rules and utility. Game theory analysis of law seeks primarily to explain how people behave in response to legal rules and institutions. The prior discussion identifies the protection of copyright through criminal punishment is relatively useless. On the other hand, as a leading country of copyright legislation and academic discussion, Copyright Law comparison between United States and Taiwan is helpful for rethinking Taiwan Copyright Law. Last but not the least, the observation of judicial practice matters is also important. I researched the related cases and made statistics in order to reveal the real aspect of Taiwan judicial practice. Based on the above, this thesis identifies the problems of criminal punishment of Taiwan Copyright Law. An overview of copyright criminal norm is given for this purpose. I then reflect on Taiwan’s current copyright criminal punishment, with particular emphasis on preeminent aspects of the elements which mentioned above that may be used as references for the future development of Taiwan Copyright Law.

在數位出版產業中，台灣出版業者面對網路改革的壓力，積極尋找網路數位出版發展趨勢與商業模式，並且華文網路市場機會的興起以及網路社會上智慧財產權的日益重要，本研究將以智慧財產權管理的角度探討在網路中，臺灣出版業者如何尋找新的商業模式掌握此次出版業的革命商機，為廠商提出發展建議。 網路數位出版，意指在內容出版的過程，從內容創造、流通到利用都是以數位化的技術進行，並且在網路的環境中完成這些過程。網路數位出版平台，指的是溝通內容創造與內容利用兩端的中間者。負責聯絡兩方平台業者所面對的智財權議題以著作權最為重要，因為數位出版產業立基於內容發展，而著作權主要說明內容的管理。 本研究從網路長尾理論出發，以該現象形成的原因作為分析廠商的智財權管理的面向，分析專業數位出版平台—商業周刊網站，以及業餘數位出版平台—PIXNET，尋找商業模式與智財權管理的關連性。 根據個案訪談的結果分析，專業數位出版平台內容發行與智財權管理皆為以業者角度為主的單向，然而業餘數位出版平台的內容發行與智財權管理都是以互動的方式完成，平台之商業模式確實影響智財權的管理。除此之外，對於未來數位出版平台的發展，專業與業餘之間的藩籬逐漸消弭，成為兩者的綜合，本研究亦建議業者朝向專業與業餘並行的發展方向前進。 / The importance of intellectual property increases with the growth of Chinese internet market. Taiwan publishers are now confronted with the pressure from internet innovation and thus are forced to find out a new business model and more opportunity. This study will focus on the possible business model of digital publishing and the strategy of IP management which Taiwan publishers should adopt. Digital publishing suggests an all-digitalized publication process. Every step of publication, from content creation, editing, publishing, selling to application, can be completed all through the internet. The platform of digital publishing serves to communicate both side of content providers and users. Hence, copyright of the digital content and the management of copyright becomes one of the most important intellectual property issues. The thesis will begin with Chris Anderson’s Long Tail theory. Two websites of digital publishing in Taiwan will be chosen for analysis: the Business Weekly as the commercial plaform and PIXNET Blog as the avocational one. Through the comparison, the study aims to find out the connections between the business model and the intellectual property management. According to the case studies, the content and the intellectual property management of commercial platform are unidirectional, decided by managers. On the other hand, tthese of avocational one are bidirectional, influenced by website managers and users. Intellectual property managements are influenced by different business model. However, it would be the trend that the barrier between commercial platform and the avocational one will melt away and the business model of website in the future will change. The business model and intellectual property management of digital publishing platform should combine characteristics of both commercial and avocational one.

本論文欲研究虛擬角色於既有智慧財產權法制下的保護途徑，並以商標法與著作權法為核心，探討與虛擬角色保護相關之智慧財產權議題；以及著作權與商標法併用於保護虛擬角色的趨勢之下，對公共領域可能造成的影響，並由此進一步討論利用人地位之保護。 漫畫、卡通等文化創意產業的繁榮，進一步帶動了消費者對於角色相關商品的喜愛與需求，近來隨著網路、智慧型手機的發展，不僅提升了角色人物的普及率，也使得角色的呈現方式更加多元，角色經濟所帶來經濟效益與日俱增，且儼然成為文創產業未來的產品競爭力來源。然而，諸如角色造型與其背景故事，這些藝術創作的心血結晶應如何透過既有智慧財產權法律體系加以保護? 又創作人在尋求智慧財產權保護的過程中會遭遇何等障礙?目前我國學界尚未有深入之研究探討，故為本論文所欲研究之重點。 本論文將以虛擬角色著作權保障之議題為始，從比較法角度探討虛擬角色著作權保護之不同判斷標準，以及各判斷標準下所衍生之問題；再探討虛擬角色取得商標權保護之可能性，以及權利人在取得商標保護過程中所可能面臨之阻礙，並進一步論述虛擬角色商標權保護範圍之問題。 此外，在探討如何以智慧財產權法保護角色之餘，如何平衡保護利用人的權益，更是智慧財產權法一個恆久而困難的問題。由於虛擬角色對其他創作人而言，亦是一個具有發展性的創作素材；如果過度保護虛擬角色，則可能對其他利用人的創作構成阻礙，造成創作火花熄滅的負面效應 。因此，本論文亦將虛擬角色保護的主題與思想表達合併原則的運用、保護商標戲謔仿作等議題相互結合，探討擴大角色智慧財產權保護的趨勢下，如何對利用人地位給予應有的保護。 最後，則冀望透過本論文所提出的歸納結果與淺見，能夠提供相關文創產業工作者參考，進而使國內文創產業重視虛擬角色相關智慧財產權的策略佈局，從而引領我國文化創意產業拓展商機。

在數位內容下載市場蓬勃發展的同時，非法傳輸的流量亦不惶多讓，是以DRM機制成為了著作權利人進入網路世界的絕佳後盾，以DRM提高複製的門檻，並據以實施其商業模式，故於各數位內容核心產業皆可見DRM應用之蹤跡，卻同時引發了究竟DRM是Digital “Rights” Management 亦或Digital “Restriction” Management的爭議。是天使？或是惡魔？便形成了人們對於DRM的不同觀感。 本研究係從技術、法律以及管理三個面向分別切入，由技術面看DRM保護著作物之極限何在，由法律面看相關科技保護措施之立法造成何種影響，合理使用的空間是否因DRM之實施而造成限縮，接著由管理面向看DRM在數位內容產業價值鏈中所扮演之角色及其與價值鏈上各端權力角力衝突之關係，最後由標準面看目前DRM相關標準的運作以及互通性標準的發展趨勢。並從個案研究觀察DRM在不同產業情境中的應用。 本研究認為，DRM技術本身是中性的，其關鍵在於商業設計運用。而在盜版問題無法完全根絕之情況下，以DRM作為因應之道將使得受限內容之經濟價值不若自由流通之內容，因為內容產業的發展關鍵在於「人氣」，而盜版永遠無法取代創意與使用者對於內容之需求。因此，既然無法防堵非法傳輸之現象，則不妨與之直接面對面進行作戰，權利人既掌握了關鍵的內容，則可以針對盜版的弱點提供更優質的服務。就我國目前數位內容產業發展之情境來看，現階段或許有採取DRM進行保護的必要性，以便在推動合法消費市場之際，平衡兼顧保護著作權人以及著作利用人之權益。然而，在虛擬世界中欲全面防堵非法散佈有其技術上之侷限性，消費者亦多半養成了免費取得之使用模式與心態，因此長期而言，或許應設法從創新的商業模式來扭轉此態勢。 / Though the use of digital rights management (DRM) has been controversial, it is still widely used in the digital world. Advocates think of DRM as an indispensable way to prevent unauthorized duplication and dissemination of copyrighted works while opponents often suggest that the term “rights” should be replaced by “restriction” to best describe how DRM works. This thesis aims to analyze the issues of DRM from three perspectives. First starting with the technical point of view to see how DRM works and found out that DRM technology does have its limitation for copyright protection. That’s the reason why treaties and legislations such as the WCT, WPPT, and DMCA are needed to build the last ditch in the war with piracy. However, the attempt backfired as companies other than rights holders used it as a way to prevent market competition. As the rights holders can effectively control the access of their work with DRM, there comes another dispute about the “Paracopyright” effect. Most important of all, the use of DRM divests the users of the rights they had in the analog world, such as simply lending a book to a friend. From the perspective of management, a cost benefit analysis indicates that the benefit of using DRM to prevent unauthorized duplication obviously overwhelms by its cost and risk. In the context where the content providers, service providers, and device manufacturers all attempt to dominate the whole value chain, DRM also became one of the most powerful instruments for that purpose. Closed ecosystems are built one after another especially in the online music industry in order to bundle the consumers with specific players and music services and thus caused the antitrust issue. The online music industry and the e-book industry were chosen as case studies in the fourth chapter of the thesis. Based on different industry context, DRM strategy and its impact would differ and therefore results in a variety of business models. For example, the consumers in the US are relatively more aware of the use of DRM and are more willing to pay for authorized content. In contrast, the awareness of DRM of consumers in Taiwan is much lower and the price they are willing to pay is also far lower than what the music labels can accept. As a result, the streaming model prevails over pay-per-download model in the online music market of Taiwan. And the feasibility and necessity of DRM also varies in different industries. Before the digitalization of books, authors already had libraries providing free copies as piracy do today, and the prevalence of scanning machines and copy machines makes it even harder to prevent illegal file sharing. Accordingly, there is far less reason to use DRM in the e-book industry than in the online music industry. DRM technology is neutral in itself, and the key point is how it is designed based on different business models. The defect of DRM is neither a technical nor a legal issue, but rather a business issue. As piracy can never be eradicated, coping it with DRM would only make the value of restricted contents much less than freely distributed contents. Popularity is what really matters in the content industry. DRM has its technical limit and causes so many legal issues accompanied with the cost and risk of maintaining such fragile systems. What rights holders have in hand are the creativity and the market’s need for new content, which could never be replaced by piracy. So why not fight it face to face? Digital content industry is considered one of the most promising industries in Taiwan. However, local consumers have entrenched mindset of “free” contents. In present context, DRM is somehow needed while promoting the growth of legal market, in order to provide sufficient incentive to enrich the society with more and more creativity, and fairly protect both the rights of content providers and content users. But in the long run, a more creative or even subversive business model should be the solution to meet the trend of digital convergence.

摘要 觀察著作權法的演進，可說是一部為因應新興科技帶來著作利用型態改變，所造成衝擊的歷史。而現今著作權法面對資訊科技進步，所造成的法制衝擊時，卻因採取反規避措施等激烈的因應手段，造成著作權法制針對數位著作保護之爭議，出現了原先為平衡權利人利益與促進文化創作發展之兩大目的，發生了失衡的現象。該現象的發生，似乎於某種層度上，驗證了德國學者哈伯瑪斯（Jürgen Habermas）於觀察資本主義社會演進的歷史脈絡後，結合馬克斯的社會進化觀點與盧曼的系統論，所主張的晚期資本主義下的四重危機。 而隨著國際間有關數位著作保護的立法趨勢，無形中賦予了著作權人擁有對於他人接近其著作，幾乎完全的管制權利；而合理使用原則之適用卻遭受科技管制的嚴重限縮，使得著作權的保護對象，究竟是表達方式或是無形的概念，產生了保護界限的模糊，著作權法制似乎已轉往著作權利人之一方傾斜。如此的法制發展，將可能造成法律系統的內在衝突與矛盾，危及系統存在的正當性，進而產生數位著作權法制上的合法性危機。 本文試圖依循哈伯瑪斯有關溝通理性與擴大參與以型塑公共領域的主張，尋求爭議解決的可能途徑。並試圖藉由新興之創作共享授權機制（Creative Commons），結合網際網路之互動特性，嘗試探討網路中出現創作之公共領域（Public Sphere）的可能性。並期待開啟以強化社會對話與互動的溝通模式，來尋求爭議問題解決的討論開端。 / Abstract The evolution of Copyright Act reflects the change of publication displaying methods due to technology. Legislators create Anti-Circumvention Provision in reaction to the shock of technology progression on Copyright Act. However, these provision triggers the debate on the purpose of Copyright Act on publication protection, whether it is to protect the obligees or to enhance publication development. This phenomenon verifies Jürgen Habermas’s argument on the four crises under advanced capitalism, which combines Marx’s evolution of society, Luhmann’s system theory, and Habermas’s own observation on the transformation of Capitalism. The legislative trend on digital copyright protection gives the obligees almost complete control over their writings. However,“fair use” is limited by technology restrain. As a result, the Copyright Act seems to be tilted towards obligees. Such development may create inner conflict and endanger the legitimation of the law system. Moreover, the legitimation crisis on Copyright Act may be aroused. This thesis is aimed to solve the debate based on Harbemas’s claim on creating public sphere through rational communication and enlarging participation. For example, the writer combines creative commons and the interactive feature of the Internet to explore the possibility of public sphere on the Internet. In sum, this thesis is intended to resolve the Copyright Act problem.

交易標的物，可分為物、勞務、權利。在過去，智慧財產等權利的價值，往往透過物或勞務之交易才能間接地展現。如今在智慧財產日益重要之知識經濟中，以智慧財產直接作為交易標的物的商業模式，愈趨頻繁。此一直接智財交易之相關會計及租稅問題，值得進行體系化研究。本研究旨在分析直接智財交易可能產生的營利事業所得稅問題。本研究將直接智財交易分為權利買賣讓與（所有權移轉）、權利的融資擔保（價值權）及權利的使用收益(用益權)，針對各項爭點，分析問題形成的原因及可能造成的影響，並提出解決之道。 本研究分析後發現，目前稅法體系僅能掌握間接智財交易，因此未來修法時應將直接智財交易明文納入所得稅法體系之中。其次，智財交易多為跨國交易，但因與台灣訂有租稅協定的國家為數不多，為避免重複課稅，本研究建議對於來源地認定，應採取「經濟關聯」的認定標準。再者，針對著作權設質融資，由於著作權欠缺公示制度，本研究認為可能造成誤將讓與擔保當成買賣讓與而不公平地課徵所得稅，因此建議將讓與擔保分別處理。最後，對於智財作價入股之課稅時點，本研究認為，應依新創事業創立與為犒賞員工之目的分別處理，並依本研究所提出之指標個案認定。 / Objects of transactions can be tangible property, labor service, and rights. Intellectual property (IP) as right used to manifest its value most indirectly through transactions of tangible property and labor service. In a knowledge-based economy where IP becomes more important than ever before, business models based on direct transactions of IP have gained more popularity. As a result, a systematic research on accounting and taxation issues of IP transactions is urgent. This study aims to examine corporate income tax issues related to sales, collateral-based financing, and usufructs in direct IP transactions. After analyzing potential controversies and their causes and effects, the study proposes some feasible solutions to such disputes. The analysis shows that the existing income tax system does not apply well to direct IP transactions, and such transactions should be considered in future amendments of the Income Tax Act. Next, as IP transactions are usually involved in cross-border transactions and potentially subject to double taxation, given the fact that Taiwan has tax treaties only with a few countries, this study suggests identification of income origin be based on the economic connection so as to avoid unfair double taxation. Thirdly, as copyright lacks a public disclosure system and hence a copyright-backed financing deal may be mistakenly treated as sales rather than transfer guaranty and be unfairly taxed, this study suggests a separate treatment for such transactions. Finally, regarding taxation on stocks exchanged for IP, this study suggests differentiating the timing of taxation for encouraging new venture formation from that for rewarding employees, based on certain proposed criteria.