音樂著作權在著作權保護中有其特殊性，當判斷音樂是否具抄襲、相似的侵權要件時，在閱讀樂譜與實際聆聽判斷時會有差異，此外音樂創作過程除了音符節奏外，需搭配和聲、樂器、速度等各種不同元素，然我國相關實務案例數量並不多，但其判斷之理論是參照美國實務。
本文將著作權、音樂著作權、音樂著作權相關保護的理論，場景原則、區分是否為受著作權保護之音樂元素的內容，再整理美國以及我國在判斷音樂實質相似性的程序方法，藉由分析美國實務判決，檢視每個案件在判斷時的爭議之處，並比較案例，最後參照音樂著作權保護理論，整理學者對於實務的意見，並依照自己本身對於音樂創作及元素的經驗及觀點，提出改善判斷實質相似及改善程序之方式，提出美國實務應於第一階段由專家證人及審判智慧財產權經驗豐富之法院對作品確實實行場景原則，將作品區分為可受著作權保護及不受著作權保護之元素部份，先行審核認為案件是可受著作權保護部份有實質相似、侵權之情況後，才進入到第二階段由陪審團判斷，藉由專業並明確判斷著作保護範圍的方式，使實質相似的判斷能更具明確性。

Music copyright has its particularity in copyright protection, when judging whether the music has plagiarism and similar infringement elements, There will be a difference between reading the sheet music and actually listening to it, and in addition to the rhythm of the notes, the music creation process. In addition to the rhythm of musical notes, the music creation process needs to be matched with various elements such as harmony, musical instruments, and speed, although the number of relevant practical cases in Taiwan is not large, but the theory of judgment is based on reference to American practice.
This article will summarize the theories of copyright and music copyright-related protection, the principle of Scènes à Faire, and the content of distinguishing whether or not it is a musical element protected by copyright, and then sort out the procedural methods for judging the substantive similarity of music in the United States and Taiwan, and examine the controversies in the judgment of each case by analyzing the practical judgments in the United States, and compare the cases. It proposes ways to improve the judgment of substantial similarity and improve the procedure, and proposes that in the first stage, expert witnesses and courts experienced in adjudicating intellectual property rights should indeed apply the Scènes à Faire principle to the work, distinguishing the work into elements that can be protected by copyright and those that are not protected by copyright, and only after the first review finds that the case is substantially similar and infringing on the part that can be protected by copyright, and then enter the second stage to be judged by the jury, through a professional and clear way of judging the scope of protection of the work. Clarity can be made in the judgment of substantial similarity

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