Professional athletes trading

The other day, Boston Red Sox got the right to negotiate with Daisuke Matuzaka (Seibu Lions), who is currently the best pitcher in Japan.
To get this negotiating right, Boston Red Sox has to pay approximately 51million US dollars to Seibu Lions.
51 mil is one tenth of Japan-US trade profit.
of course, this money needs to be entered in the company's book.
but how?
one way of entry is treating the right as intangible asset.
however, the monopoly negotiating right is prohibited to trade by Japan- US player law.
besides, this might bring us ethical issue that the company is treating the players as intangible asset.
but players are not goods, they are humanbeings.

usually this is not a big problem because even though players tradings held, the amount of money move is tribial to companies account.

well, let's see how japanese company decides to make entry it.
Yahoo!ニュース - ロイター - 日本人選手の大リーグ移籍、対米黒字の�