Program, information processing method, and information processing system

Abstract

To provide technology capable of supporting a tax return procedure.SOLUTION: According to one aspect of the present invention, there is provided a program for causing an information processing system to execute each of the following steps. In the acquisition step of the program, declaration subject information is acquired, and the declaration subject information is information on a declaration subject as a subject that declares a predetermined deduction. In a display control step, when the declaration subject indicated by the declaration subject information satisfies a predetermined condition for applying the predetermined deduction, a deduction application operation unit is displayed in an operable manner, and the deduction application operation unit is operated to apply the predetermined deduction. When the declaration subject indicated by the declaration subject information does not satisfy the predetermined condition, the deduction application operation unit is not displayed.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a program, an information processing method, and an information processing system. [Background technology]

[0002] Conventionally, a technology has been disclosed that can provide consumers with a tax return form that complies with the self-medication tax system based on receipt data (Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2023-027226 A Summary of the Invention [Problem to be solved by the invention]

[0004] In recent years, there has been a demand for technology that can support tax return procedures.

[0005] In view of the above circumstances, the present invention provides a technique capable of supporting tax return procedures. [Means for solving the problem]

[0006] According to one aspect of the present invention, there is provided a program for causing an information processing system to execute the following steps. In an acquisition step of this program, reporting subject information is acquired, and the reporting subject information is information on the reporting subject as the subject declaring a specified deduction. In a display control step, if the reporting subject indicated by the reporting subject information satisfies a specified condition for applying the specified deduction, a deduction application operation unit is displayed in an operable manner, and the deduction application operation unit is operated to apply the specified deduction. If the reporting subject indicated by the reporting subject information does not satisfy the specified condition, the deduction application operation unit is not displayed.

[0007] According to the present disclosure, it is possible to provide technology capable of supporting tax return procedures. [Brief description of the drawings]

[0008] [Figure 1] 1 is a diagram illustrating an example of a system configuration of an information processing system 1. [Diagram 2] 2 is a diagram showing an example of a hardware configuration of a final tax return server device 2. FIG. [Diagram 3] FIG. 2 is a diagram illustrating an example of the hardware configuration of an accounting server device 3. [Figure 4] 2 is a diagram illustrating an example of a hardware configuration of a report subject device 4. FIG. [Diagram 5] 2 is an example of a block diagram showing functions realized by a processor 21 of the final tax return server device 2. FIG. [Figure 6] FIG. 2 is a diagram showing an example of a sequence diagram for explaining information processing in the present embodiment. [Figure 7] FIG. 2 is a diagram showing an example of a taxable period creation screen 5 in the embodiment. [Figure 8] FIG. 2 is a diagram showing an example of a new creation screen 53 in the embodiment. [Figure 9] FIG. 2 is a diagram showing an example of a basic information input screen 6 in the embodiment. [Figure 10] FIG. 2 is a diagram showing an example of a declaration information screen 7 in the embodiment. [Figure 11] FIG. 13 is a diagram showing an example of a declaration basic data screen 8 in the embodiment. [Figure 12] FIG. 2 is a diagram showing an example of a journalization database DB1 in the embodiment. [Figure 13] FIG. 13 is a diagram showing an example of a reporting basic data screen 8 when journal data is imported in the embodiment. [Figure 14] FIG. 13 is a diagram showing an example of a format selection screen 87 in the embodiment. [Figure 15] FIG. 13 is a diagram showing an example of a condition confirmation screen 88 in the embodiment. [Figure 16]FIG. 13 is a diagram showing an example of a tax return data screen 9 including the first table when the 20% exemption is applied in the embodiment. [Figure 17] FIG. 13 is a diagram showing an example of a tax return data screen 9 including Schedule 6, which is required when the 20% exemption is applied in the embodiment. [Figure 18] FIG. 13 is a diagram showing an example of a basic information input screen in a modified example. [Figure 19] FIG. 13 is a diagram showing an example of a condition confirmation screen in the modified example. [Figure 20] FIG. 13 is a diagram showing an example of a format selection screen in a modified example. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0009] [Embodiment] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS Hereinafter, embodiments of the present invention will be described with reference to the drawings. Various characteristic features shown in the following embodiments can be combined with each other.

[0010] 1. Definitions Incidentally, the program for realizing the software appearing in this embodiment may be provided as a non-transitory computer-readable recording medium, or may be provided so as to be downloadable from an external server, or may be provided so that the program is started on an external computer and its functions are realized on a client device (so-called cloud computing).

[0011] In addition, in this embodiment, the term "unit" may include, for example, a combination of hardware resources implemented by a circuit in the broad sense and software information processing that can be specifically realized by these hardware resources. In addition, in this embodiment, various information is handled, and this information is represented, for example, by physical values ​​of signal values ​​representing voltage and current, high and low signal values ​​as a binary bit collection consisting of 0 or 1, or quantum superposition (so-called quantum bits), and communication and calculation can be performed on the circuit in the broad sense.

[0012] In addition, a circuit in the broad sense is a circuit realized by at least appropriately combining a circuit, circuitry, a processor, a memory, etc. In other words, it includes an application specific integrated circuit (ASIC), a programmable logic device (e.g., a simple programmable logic device (SPLD), a complex programmable logic device (CPLD), and a field programmable gate array (FPGA)), etc.

[0013] "Specified deductions" include any deduction related to taxes such as income tax, resident tax, consumption tax, and business tax. For example, specified deductions include deductions for income tax, resident tax, consumption tax, and business tax themselves. In addition, for example, specified deductions include income deductions (for example, miscellaneous loss deductions, medical expenses deductions, social insurance premium deductions, etc.), deductions related to sales, and deductions related to purchases (including transitional measures that allow a certain percentage of the amount equivalent to the input tax to be deducted for purchases from tax-exempt businesses, etc., after the invoice system begins (starting October 1, 2023)).

[0014] "Consumption tax credit" includes import consumption tax credit, input tax credit, etc. Import consumption tax credit is a system in which the consumption tax on goods imported by a business operator is deducted from the consumption tax on domestic sales.

[0015] "Input tax credit" refers to the deduction of the consumption tax (input tax amount) paid by a business when purchasing goods or services from a business partner from the consumption tax (sales tax amount) applied to sales, and includes the so-called 20% special exemption, etc.

[0016] The "20% exemption" is a system whereby businesses that have become taxable businesses as invoice issuing businesses from tax-exempt businesses with the introduction of the invoice system can use the amount of input tax credit as a special credit. Here, the special credit is an amount equivalent to 80% of the amount remaining after deducting the amount of consumption tax on the return of sales value, etc. from the total amount of consumption tax on the tax base and the amount of consumption tax on bad debt recovery. The credit rate of the special credit is not limited to 20% (80 / 100), but may be any rate such as 50% (50 / 100). In other words, the credit of consumption tax includes the input tax credit to which the 20% exemption has been applied as the special credit.

[0017] A "tax-exempt business" is a business that is exempt from paying consumption tax. By being registered as a qualified invoice issuing business, a tax-exempt business becomes a taxable business.

[0018] A "taxable business" is a business that is obligated to pay consumption tax.

[0019] "General taxation" is a method in which a business subtracts the amount of consumption tax paid at the time of purchase from the amount of consumption tax received from consumers, and calculates the difference as the amount of tax payable. General taxation includes at least two methods: the individual response method and the lump sum proportional allocation method. In general, this method is also called general taxation.

[0020] The "individual response method" is a method of classifying the amount of consumption tax on inputs into taxable sales, non-taxable sales, or common equivalents, and calculating the input tax credit based on that.

[0021] The "lump sum proportional allocation method" is a method of applying a rate of taxable sales to the total amount of input tax and calculating the result as the input tax credit.

[0022] "Simplified taxation" is a method of calculating the amount of consumption tax payable by applying the deemed purchase rate set for each industry (for example, 90% for Type 1 businesses) to the total taxable sales amount.

[0023] "Previous consumption tax rates" include at least the following consumption tax rates: 0% until April 1989, 3% since April 1989, 5% since April 1997 (Heisei 9), and 8% since April 2014 (Heisei 26). If there are changes to the consumption tax rate after this filing, the 10% that has been in operation since 2019 (Reiwa 1) may also be included in the previous consumption tax rate.

[0024] The "Consumption Tax Calculation Table by Tax Rate (for tax periods for which the transitional device for the tax credit for small businesses applies)" is used to declare consumption tax when the 20% exemption is applied, and is also known as Schedule 6.

[0025] 2. System configuration of information processing system 1 First, the system configuration of an information processing system 1 according to the present embodiment will be described with reference to FIG.

[0026] FIG. 1 is a diagram showing an example of the system configuration of an information processing system 1. As shown in FIG. 1, the information processing system 1 has a final tax return server device 2, an accounting server device 3, a declaration subject device 4, and a network N. The final tax return server device 2, the accounting server device 3, and the declaration subject device 4 are configured to be able to communicate with each other via the network N. As a result, the final tax return server device 2, the accounting server device 3, and the declaration subject device 4 can transmit or receive various information to each other. Note that the final tax return server device 2, the accounting server device 3, and the declaration subject device 4 are each an example of an information processing device, and are not limited to this embodiment. The declaration subject device 4 may be any of a PC (Personal Computer), a tablet computer, a smartphone, etc. Note that there may be a plurality of the final tax return server device 2, the accounting server device 3, and the declaration subject device 4. Here, the system exemplified by the information processing system 1 is composed of one or more devices or components. Therefore, each of the final tax return server device 2, the accounting server device 3, and the return subject device 4 is included in the system exemplified by the information processing system 1 even if it is a standalone device.

[0027] 3. Hardware Configuration Next, the hardware configurations of the final tax return server device 2, the accounting server device 3 and the tax return subject device 4 of this embodiment will be described with reference to Figs. 2, 3 and 4.

[0028] 3.1. Hardware configuration of the final tax return server device 2 Fig. 2 is a diagram showing an example of the hardware configuration of the tax return server device 2. As shown in Fig. 2, the tax return server device 2 includes a processor 21, a storage unit 22, and a communication unit 23, and these components are electrically connected via a communication bus inside the tax return server device 2. The tax return server device 2 executes the processing according to the embodiment. The tax return server device 2 may be composed of a single server or multiple servers.

[0029] The processor 21 processes and controls the overall operations related to the final tax return server device 2. The processor 21 is, for example, a central processing unit (CPU). The processor 21 reads out a predetermined program stored in the storage unit 22 and executes processing based on the program, thereby realizing various functions related to the final tax return server device 2, for example, the processing shown in FIG. 7 described below. The processor 21 is not limited to being single, and may be implemented with multiple processors 21 for each function. Also, a combination of these may be used.

[0030] The storage unit 22 stores various information defined by the above description. This can be implemented, for example, as a storage device such as a solid state drive (SSD) that stores various programs and the like related to the final tax return server device 2 executed by the processor 21, or as a memory such as a random access memory (RAM) that stores temporarily required information (arguments, arrays, etc.) related to the program calculations. The storage unit 22 stores various programs and variables related to the final tax return server device 2 executed by the processor 21, and data and the like used when the processor 21 executes processing based on the programs. The storage unit 22 is an example of a storage medium.

[0031] The communication unit 23 is preferably a wired communication means such as USB, IEEE1394, Thunderbolt (registered trademark), wired LAN network communication, etc., but may also include wireless LAN network communication, mobile communication such as LTE / 3G / 4G / 5G, BLUETOOTH (registered trademark) communication, etc. as necessary. In other words, it is more preferable to implement it as a collection of multiple communication means. In other words, the final tax return server device 2 may communicate various information from the outside via the communication unit 23.

[0032] 3.2. Hardware configuration of accounting server device 3 FIG. 3 is a diagram showing an example of the hardware configuration of the accounting server device 3. As shown in FIG. 3, the accounting server device 3 includes a processor 31, a storage unit 32, and a communication unit 33, and these components are electrically connected via a communication bus inside the accounting server device 3. The accounting server device 3 executes the process according to the embodiment. For the processor 31, storage unit 32, and communication unit 33 of the accounting server device 3, please refer to the processor 21, storage unit 22, and communication unit 23 of the final tax return server device 2. The accounting server device 3 may be composed of a single server or multiple servers. In addition, the accounting server device 3 may be configured in the same server as the final tax return server device 2.

[0033] 3.3. Hardware configuration of the declaration subject device 4 FIG. 4 is a diagram showing an example of the hardware configuration of the declaration subject device 4. As shown in FIG. 4, the declaration subject device 4 has a processor 41, a storage unit 42, a communication unit 43, an input unit 44, and an output unit 45, and these components are electrically connected inside the declaration subject device 4 via a communication bus. The declaration subject device 4 executes the process according to the embodiment. For the processor 41, the storage unit 42, and the communication unit 43 of the declaration subject device 4, please refer to the processor 21, the storage unit 22, and the communication unit 23 of the final tax return server device 2. The declaration subject device 4 is used by a user who performs the procedure of the final tax return. This user is not particularly limited as long as he or she can use the declaration subject device 4, but for example, if the filing subject of the final tax return is a sole proprietor, the user is the sole proprietor himself or herself, and if the filing subject of the final tax return is an organization, the user is a related person of the organization (for example, an officer, an employee, etc.). The declaration subject is an entity that files a final tax return, and is a sole proprietor or an organization.

[0034] An "organization" is a group that aims to achieve a certain purpose. An organization may include, for example, a corporation, a limited liability company, a limited partnership, a general incorporated association, a general incorporated foundation, a public interest incorporated association or public interest incorporated foundation, an NPO, or a union. If the organization is a company, the organization may include, for example, a group company, an affiliated company, an associated company, a parent company, or a subsidiary.

[0035] The input unit 44 may be included in the housing of the reporting subject device 4, or may be externally attached. For example, the input unit 44 may be implemented as a touch panel integrated with the output unit 45. If it is a touch panel, the user operating the reporting subject device 4 can input a tap operation, a swipe operation, or the like. Of course, a switch button, a mouse, a QWERTY keyboard, or the like may be adopted instead of a touch panel. That is, the input unit 44 accepts an input based on an operation performed by the user. The input is transferred as a command signal to the processor 41 via a communication bus, and the processor 41 can execute a predetermined control or calculation as necessary.

[0036] The output unit 45 can function as a display unit of the declaration subject device 4. The output unit 45 may be included in the housing of the declaration subject device 4, for example, or may be externally attached. The output unit 45 displays a screen of a graphical user interface (GUI) that can be operated by a user. This is preferably implemented by using display devices such as a CRT display, a liquid crystal display, an organic EL display, and a plasma display according to the type of the declaration subject device 4.

[0037] 4. Functional configuration of processor 21 In this section, the functional configuration of this embodiment will be described with reference to Fig. 5. Fig. 5 is an example of a block diagram showing functions realized by the processor 21 of the final tax return server device 2. The processor 21 of the final tax return server device 2, which is an example of the information processing system 1, includes an information transmitting / receiving unit 210, a display control unit 211, and an output control unit 212. As described above, information processing by software stored in the storage unit 22 is specifically realized by the processor 21, which is an example of hardware, and can be executed as each functional unit included in the processor 21.

[0038] The information transmitting / receiving unit 210 is configured to accept, receive, or acquire various information from other devices via the network N and the communication unit 23. The information transmitting / receiving unit 210 is configured to transmit or output various information to other devices via the communication unit 23 and the network N.

[0039] The display control unit 211 is configured to control the display information to be displayed on the output unit 45 of the declaration subject device 4. The display information may be visual information itself, such as a screen, an image, an icon, text, etc., generated in a manner that is visible to the user, or may be rendering information for displaying visual information, such as a screen, an image, an icon, text, etc., on various terminals.

[0040] The output control unit 212 outputs information relating to the amount of tax to be declared.

[0041] The information transmitting / receiving unit 210, the display control unit 211, and the output control unit 212 will be described in detail later.

[0042] 5. Data Processing An example of a preferable information process executed by the information processing system 1 of this embodiment will be described.

[0043] In this specification, various information transmitted and received via the network N, the communication unit 23, the communication unit 33, or the communication unit 43 may be stored in the storage unit 22, the storage unit 32, or the storage unit 42. In that case, it is assumed that the information is stored in a storage unit within the device having the communication unit used. For example, when the communication unit 23 is used, the transmitted and received information is assumed to be stored in the storage unit 22.

[0044] In this specification, some of the descriptions of information processing related to the network N, the communication unit 23, the communication unit 33, the communication unit 43, and the input unit 44 may be omitted. For example, the processor 41 receiving a predetermined input via a user's operation on the input unit 44 may be simply described as the processor 41 receiving a predetermined input from the user. In addition, the processor 21 (or the information transmission / reception unit 210) transmitting and receiving information to the report subject device 4 via the communication unit 23, the network N, and the communication unit 43 may be simply described as the processor 21 (or the information transmission / reception unit 210) transmitting information to the report subject device 4, or simply the processor 21 (or the information transmission / reception unit 210) receiving information from the report subject device 4.

[0045] Also, in this specification, the information processing for displaying information on the output unit 45 of the declaration subject device 4 may be described as the display control unit 211 displaying the information on the output unit 45. In this case, the following information processing is executed. That is, the display control unit 211 generates display information based on an instruction from a user to display information on the screen. The information transmitting / receiving unit 210 transmits the generated display information to the declaration subject device 4. The processor 41 of the declaration subject device 4 receives the generated display information from the final tax return server device 2. The processor 41 controls the display on the output unit 45 based on the generated display information.

[0046] In this specification, the term "acquire" is a concept that includes both the manner in which data or the like is received from another device and the manner in which data or the like is generated by oneself.

[0047] 5.1. Overview of information processing FIG. 6 is a diagram showing an example of a sequence diagram for explaining information processing in this embodiment. In this embodiment, a final tax return service and an accounting service are used. The final tax return service is a service for preparing a tax return. The final tax return service is a service provided by the final tax return server device 2. The final tax return includes income tax, resident tax, consumption tax, and business tax. The accounting service is a service related to accounting. More specifically, the accounting service is a service capable of managing accounting-related processes and accounting-related data (e.g., journal entry data, etc.) in response to a user's instructions, and is a service provided by the accounting server device 3.

[0048] (Process P1) The processor 41 of the declaration subject device 4 accepts an instruction to log in to the tax return service from the user. The information transmitting / receiving unit 210 receives the login instruction from the declaration subject device 4.

[0049] (Process P2) The display control unit 211 causes the output unit 45 of the declaration subject device 4 to display a screen including a main menu of the final tax return service.

[0050] (Process P3) The processor 41 of the declaration subject device 4 receives an input of an instruction to display a screen for creating a taxable period from a user. The processor 41 transmits an instruction to display a screen for creating a taxable period to the tax return server device 2. The information transmission / reception unit 210 receives an instruction to display a screen for creating a taxable period from the declaration subject device 4. The screen for creating a taxable period is a screen for setting a taxable period related to the declaration subject's final return. The taxable period creation screen 5, which will be described later in Figures 7 and 8, is an example of a screen for creating a taxable period when declaring consumption tax.

[0051] (Process P4) In response to receiving an instruction from a user to display a screen for creating a taxable period, the display control unit 211 of the final tax return server device 2 causes the output unit 45 of the return subject device 4 to display a screen for creating a taxable period.

[0052] (Process P5) The processor 41 of the declaration subject device 4 accepts input of a taxable period from the user via a screen for creating a taxable period. The processor 41 transmits the taxable period input to the final tax return server device 2. The information transmitting and receiving unit 210 accepts. The information transmitting and receiving unit 210 acquires the information on the taxable period input from the declaration subject device 4 as declaration subject information. The declaration subject information is information on the declaration subject who declares a specified deduction.

[0053] (Process P6) In response to receiving input of the taxable period from the user, the display control unit 211 of the final tax return server device 2 causes the output unit 45 of the return subject device 4 to display a screen for inputting basic information. The screen for inputting basic information is a screen for receiving input of basic information. The basic information is information used for reporting consumption tax. Note that the basic information input screen 6 described later in FIG. 9 is an example of a screen for inputting basic information when reporting consumption tax.

[0054] (Process P7) The processor 41 of the declaration subject device 4 receives an input of basic information and an instruction to transmit the basic information from the user via a screen for inputting the basic information. The processor 41 transmits the basic information input to the final tax return server device 2. The information transmitting / receiving unit 210 receives the basic information input from the declaration subject device 4.

[0055] (Process P8) In response to receiving the basic information from the declaration subject device 4, the display control unit 211 of the final tax return server device 2 causes the output unit 45 of the declaration subject device 4 to display a declaration information screen. The declaration information screen is a screen for receiving input of declaration information. The declaration information is data used for reporting consumption tax, and is included in the declaration subject information. Note that the declaration information screen 7, which will be described later in FIG. 10, is an example of a declaration information screen when reporting consumption tax.

[0056] (Process P9) The processor 41 of the declaration subject device 4 accepts input of declaration information and an instruction to transmit the declaration information from the user via the declaration information screen. The processor 41 transmits the declaration information to the final tax return server device 2. The information transmitting / receiving unit 210 accepts the declaration information from the declaration subject device 4.

[0057] (Process P10) In response to receiving the reporting information from the reporting subject device 4, the display control unit 211 of the final tax return server device 2 causes the output unit 45 of the reporting subject device 4 to display a reporting basic data screen. The reporting basic data screen is a screen for receiving input of the reporting basic data. The reporting basic data is data such as taxable sales used for reporting consumption tax, and is included in the reporting subject information. Note that the reporting basic data screen 8 described later in FIG. 11 is an example of a reporting basic data screen when reporting consumption tax.

[0058] (Process P11) The processor 41 of the tax return subject device 4 receives an instruction to send journal data from the user via the tax return basic data screen. The processor 41 transmits the instruction to send journal data to the tax return server device 2. The information transmission / reception unit 210 receives the instruction to send journal data from the tax return subject device 4. The information transmission / reception unit 210 transmits the instruction to send journal data to the accounting server device 3. The processor 31 of the accounting server device 3 receives the instruction to send journal data from the tax return server device 2. The instruction to send journal data is an instruction to send the user's journal data from the accounting server device 3 to the tax return server device 2.

[0059] In addition, in process P11, the instruction to send the accounting data has been described as being indirectly sent from the declaration subject device 4 to the accounting server device 3 via the final tax return server device 2, but it may also be sent directly from the declaration subject device 4 to the accounting server device 3.

[0060] (Process P12) In response to receiving an instruction to transmit the journal data, the processor 31 of the accounting server device 3 identifies the journal data of the tax return entity. When the processor 31 identifies the journal data, it transmits the journal data to the tax return server device 2. The information transmitting / receiving unit 210 acquires the journal data from the accounting server device 3. The journal data is data on journal entries, and is included in the tax return entity information. The journal data when reporting consumption tax will be described in detail in FIG. 12.

[0061] (Process P13) When the reporting subject indicated by the reporting subject information satisfies a predetermined condition for applying a predetermined deduction, the display control unit 211 causes the output unit 45 to display an operable deduction application operation unit. When the reporting subject indicated by the reporting subject information is not a reporting subject that may be able to apply a predetermined consumption tax deduction, the display control unit 211 does not cause the output unit 45 to display the deduction application operation unit.

[0062] The deduction application operation unit may include any element on a user interface that is operated to apply a predetermined deduction. The deduction application operation unit is configured to start any information processing for applying a predetermined deduction in response to receiving an operation from a user. In this embodiment, this optional information processing is processing for displaying the amount of tax to which the predetermined deduction is applied, but it may also be processing for calculation to which the predetermined deduction is applied or processing for creating a tax return (tax return data) to which the predetermined deduction is applied. The deduction application operation unit may also be configured of any object, text, or text link. The optional object includes, for example, a general button, a radio button, a check box button, a toggle button, and an icon button. The deduction application operation unit in the case of applying the 20% consumption tax exemption will be described in detail in FIG. 13.

[0063] (Process P14) The processor 41 of the declaration subject device 4 accepts pressing of the deduction application operation section from the user via the screen of the declaration basic data. The processor 41 transmits a notification that the pressing of the deduction application operation section has been accepted to the final tax return server device 2. The information transmitting / receiving unit 210 accepts a notification that the pressing of the deduction application operation section has been accepted from the declaration subject device 4.

[0064] (Process P15) When the output control unit 212 receives the selection of the deduction application operation unit, it outputs the amount of tax to which a predetermined deduction has been applied, using the journalization data of the reporting entity acquired from the accounting server device 3 (accounting service). Note that the output control unit 212 may execute this information processing after the process P12, not after the process P14.

[0065] (Process P16) When the display control unit 211 receives an operation of the deduction application operation unit, it displays either the applied object or the non-applied object so that the selection of one of them can be received. At this time, the display control unit 211 may display the tax amount to which the predetermined deduction is applied and the applied object in association with each other, and may display the tax amount to which the predetermined deduction is not applied and the non-applied object in association with each other.

[0066] The applicable object is an object for declaring tax in an amount to which a specified deduction has been applied. The non-applicable object is an object for declaring tax in an amount to which a specified deduction has not been applied. The applicable object and the non-applicable object may be composed of any object. The arbitrary object includes, for example, a general button, a radio button, a check box button, a toggle button, and an icon button. The applicable object and the non-applicable object may also be composed of text or a text link instead of an object. The applicable object and the non-applicable object when the 20% consumption tax exemption is applied will be described in detail in FIG. 14.

[0067] (Process P17) The processor 41 of the declaration subject device 4 accepts a calculation instruction after accepting the selection of an applicable object from the user via the declaration basic data screen. The processor 41 transmits a notification of application of a predetermined deduction and a calculation instruction to the final tax return server device 2. The information transmitting / receiving unit 210 accepts a notification of application of a predetermined deduction and a calculation instruction from the declaration subject device 4. The calculation instruction is an instruction to calculate the amount of tax to be declared.

[0068] (Process P18) When the display control unit 211 receives a calculation instruction in a state where the selection of the applicable object is received (when the application of the predetermined deduction and the calculation instruction are received), the display control unit 211 displays information indicating the conditions under which the predetermined deduction cannot be applied. The information indicating the conditions under which the 20% consumption tax exemption cannot be applied will be described in detail with reference to FIG. 15.

[0069] (Process P19) The processor 41 of the declaration subject device 4 receives from the user an operation to confirm the information indicating the conditions under which a predetermined deduction cannot be applied, and an instruction to output the tax return data. The processor 41 transmits an instruction to output the tax return data to the final tax return server device 2. The information transmitting / receiving unit 210 receives an instruction to output the tax return data from the declaration subject device 4.

[0070] (Process P20) When an instruction to output the tax return data is received, the output control unit 212 outputs the tax return data.

[0071] (Process P21) The display control unit 211 causes the output unit 45 to display a screen including the tax return data. The tax return data is data used for filing a final tax return, and is electronic tax return data. The tax return data will be described in detail with reference to Figs. 16 and 17.

[0072] According to the present disclosure, it is possible to provide technology capable of supporting tax return procedures.

[0073] 5.2 Details of data processing Next, the details of the information processing outlined above will be explained with reference to Figs. 7 to 17. Below, a case where a 20% consumption tax exemption is applied to an individual business owner as a predetermined deduction will be explained. That is, in the following, the reporting entity is an individual business owner.

[0074] 7 is a diagram showing an example of a taxable period creation screen 5 in an embodiment. The taxable period creation screen 5 is a screen for setting a taxable period related to the declaration of consumption tax of the declaration entity. The taxable period creation screen 5 includes an accounting period area 50, a taxation form area 51, and a new creation button 52.

[0075] The accounting period area 50 is an area where information on the accounting period related to the consumption tax return is displayed, for example, information such as "2023 / 01 / 01 to 2023 / 12 / 31".

[0076] The taxation form area 51 is an area where information on the taxation form of the reporting entity filing a consumption tax return is displayed, such as "principal taxation (individual response method)", "principal taxation (lump sum proportional allocation method)", "simplified taxation", etc. The taxation form area 51 is configured so that it cannot be operated by the user. In other words, the taxation form of the reporting entity is changed on a screen other than the taxation period creation screen 5.

[0077] The new creation button 52 is a button for displaying a new creation screen 53 shown in Fig. 8. In response to pressing of the new creation button 52, the display control unit 211 displays the new creation screen 53.

[0078] Next, the new creation screen 53 will be described with reference to Fig. 8. Fig. 8 is a diagram showing an example of the new creation screen 53 in the embodiment. The new creation screen 53 is a screen for setting the tax period of the declaration entity filing the consumption tax. The new creation screen 53 may be configured as a modal screen on the tax period creation screen 5. The new creation screen 53 includes a tax period setting area 530, a corresponding business check box 534, a batch edit button 535, and a create button 536.

[0079] The taxable period setting area 530 is an area for setting the taxable period. The taxable period setting area 530 includes a simultaneous radio button 531, a period shortening radio button 532, and a shortened period setting area 533. The simultaneous radio button 531 is a radio button for setting the taxable period to the same period as the accounting period. The period shortening radio button 532 is a radio button for shortening and setting the taxable period. The period shortening radio button 532 is selected when the reporting entity is a reporting entity that has submitted a "Consumption Tax Taxable Period Special Exemption Selection / Change Notification Form". The simultaneous radio button 531 and the period shortening radio button 532 are radio buttons that can be selected alternatively. The shortened period setting area 533 is configured to be able to set the start period of the taxable period (e.g., "2023 / 01 / 01") and the end period of the taxable period (e.g., "2023 / 03 / 31") when the period shortening radio button 532 is selected. The tax period can be shortened by one or three months.

[0080] The applicable business check box 534 is a check box for confirming whether the reporting entity is a reporting entity that has become a taxable entity due to the invoice system. Since the 20% exception applies when the reporting entity has become a taxable entity due to the invoice system, the applicable business check box 534 is checked by the reporting entity that uses the 20% exception.

[0081] The collective edit button 535 is a button for editing the tax classification of the period of the tax-exempt business operator. In response to pressing the collective edit button 535, the display control unit 211 displays a screen on which the tax classification of the period of the tax-exempt business operator can be edited.

[0082] The Create button 536 is a button for displaying the basic information input screen 6 shown in Fig. 9. In response to pressing of the Create button 536, the display control unit 211 displays the basic information input screen 6 shown in Fig. 9. In addition, in response to pressing of the Create button 536, the information transmitting / receiving unit 210 acquires information on the taxable period set via the new creation screen 53 as declaration subject information.

[0083] Next, the basic information input screen 6 will be described with reference to Fig. 9. Fig. 9 is a diagram showing an example of the basic information input screen 6 in an embodiment. The basic information input screen 6 is a screen for inputting basic information of a business operator such as an address and a name.

[0084] The basic information input screen 6 includes information on accounting settings. The information on accounting settings includes the taxation type and accounting method. The taxation type is information such as "General taxation (individual response method)", "General taxation (lump sum proportional allocation method)", "Simplified taxation", etc. The accounting method is information regarding the display of consumption tax, such as "Tax included", "Tax excluded (tax included)", "Tax excluded (separately stated)", etc. The accounting settings cannot be edited on the basic information input screen 6, and are edited on a screen other than the basic information input screen 6.

[0085] The basic information input screen 6 is configured so that information such as business information, electronic filing information, refund destination financial institution, and tax accountant information can be input. The business information includes the trade name, name, personal identification number, address, telephone number, and the local tax office. The electronic reporting information includes information such as a user identification number. The refund recipient financial institution includes information such as bank name (including Japan Post Bank), financial institution type, branch name, branch information, deposit type, account number, etc. The tax accountant information includes information such as the name of the tax accountant.

[0086] The basic information input screen 6 also includes a save button 60 and a next screen button 61. The electronic reporting information includes information such as a user identification number. The save button 60 is a button for saving the information input on the basic information input screen 6. The next screen button 61 is a button for displaying the reporting information screen 7 shown in FIG. 10. In response to pressing the next screen button 61, the display control unit 211 displays the reporting information screen 7 shown in FIG. 10. In response to pressing the next screen button 61, the information transmitting / receiving unit 210 acquires the information input via the basic information input screen 6 as reporting subject information.

[0087] Next, the declaration information screen 7 will be described with reference to Fig. 10. Fig. 10 is a diagram showing an example of the declaration information screen 7 in the embodiment. The declaration information screen 7 is a screen for receiving input of declaration information.

[0088] The declaration information includes information such as the submission date of the document, the sales processing method, the purchase processing method, the taxable sales amount for the base period, the interim tax payment amount, additional notes, the adjustment amount for the increase in purchases, and the adjustment amount for the consumption tax on fixed assets. The submission date of the document is the submission date of the tax return if the submission date is stated on the consumption tax return. The sales processing method is the method of processing sales in calculating consumption tax. The purchase processing method is the method of processing purchases in calculating consumption tax. Taxable sales for the base period are the taxable sales for the year before last if you were conducting business in that year (for example, "2021" if you are filing for "2023"). The interim tax payment amount is the amount of tax (divided into national and local taxes) paid interimly if an interim return is filed this year. An additional note is whether or not special sales recognition standards are applied. The adjustment amount for the increase in purchases is the adjustment amount for purchases in the case where the 20% special exemption is not applied and a business that was a tax-exempt business last year but has become a taxable business from the current year, or a taxable business this year but will become a tax-exempt business from the next year.

[0089] The declaration information screen 7 also includes a save button 70 and a next screen button 71. The save button 70 is a button for saving information inputted on the declaration information screen 7. The next screen button 71 is a button for displaying the declaration basic data screen 8 shown in FIG. 11. In response to pressing the next screen button 71, the display control unit 211 displays the declaration basic data screen 8 shown in FIG. 11. In response to pressing the next screen button 71, the information transmitting / receiving unit 210 acquires the application information inputted via the declaration information screen 7 as declaration subject information.

[0090] Next, the declaration basic data screen 8 will be described with reference to Fig. 11. Fig. 11 is a diagram showing an example of the declaration basic data screen 8 in the embodiment. The declaration basic data screen 8 is a screen for accepting input of declaration basic data. The declaration basic data screen 8 includes a data acquisition button 80 and a manual input button 81.

[0091] The data acquisition button 80 is a button for acquiring journal data by linking with an accounting service. In response to pressing of the data acquisition button 80, the information transmitting / receiving unit 210 acquires the journal data from the journal database DB1 shown in FIG. 12. The acquired journal data is included in the declaration subject information. In response to pressing of the data acquisition button 80, the display control unit 211 displays the declaration basic data screen 8 shown in FIG. 13.

[0092] The manual input button 81 is a button for accepting input of basic reporting data from the user. In response to pressing of the manual input button 81, the display control unit 211 displays a screen for accepting input of basic reporting data.

[0093] Next, the journal entry database DB1 will be described with reference to FIG. 12. FIG. 12 is a diagram showing an example of the journal entry database DB1 in the embodiment. The journal entry database DB1 is a database in which information on journal entries related to transactions of the reporting entity is stored. The journal entry database DB1 may be a database formed by normalization. The journal entry database DB1 is stored, for example, in the storage unit 32 of the accounting server device 3 or an external information processing device linked to the accounting service. The journal entry database DB1 may be any database capable of outputting data as journal entry data, and is not limited to those in the embodiment. For example, the journal entry database DB1 includes a transaction identification column DB10, a transaction date column DB11, a debit account title column DB12, a debit amount column DB13, a debit tax category column DB14, a credit account title column DB15, a credit amount column DB16, and a credit tax category column DB17.

[0094] The transaction identification column DB10 is a column in which a unique character string associated with each transaction is stored, and information such as "D026" is stored. The transaction date column DB11 is a column that stores information about the date on which a transaction was performed, and stores information such as "October 1, 2023", for example. The debit account item column DB12 is a column that stores information on the debit account items associated with a transaction, such as "sales amount" and "purchase amount." The debit amount column DB13 is a column in which information on the debit amount associated with a transaction is stored, and for example, information such as "100,000" is stored. The debit tax category column DB14 is a column used to classify transactions for the convenience of calculating consumption tax. The debit tax category column DB14 includes, for example, information on the consumption tax rate (10% or 8% for which a reduced tax rate is applied), information on transaction types such as taxable sales, returns of consideration related to sales, bad debts, bad debt collection, taxable purchases, and information on business categories (Type 1 to Type 6 businesses) in the case of taxable sales and simplified taxation. The credit account item column DB15 is a column in which information on a credit account item associated with a transaction is stored, such as "cash." The credit amount column DB16 is a column in which information on the credit amount associated with a transaction is stored, and for example, information such as "100,000" is stored. The credit tax category column DB17 is a column used to classify transactions for the convenience of calculating consumption tax. The credit tax category column DB17 includes, for example, information on the consumption tax rate (10% or 8% for which a reduced tax rate is applied), information on transaction types such as taxable sales, returns of consideration related to sales, bad debts, bad debt collection, taxable purchases, and information on business categories (Type 1 to Type 6 businesses) in the case of taxable sales and simplified taxation.

[0095] Next, the declaration basic data screen 8 when journal data is imported will be described with reference to Fig. 13. Fig. 13 is a diagram showing an example of the declaration basic data screen 8 when journal data is imported in an embodiment. The declaration basic data screen 8 in Fig. 13 includes tax amount information 82, a deduction application button 83, an edit button 84, a data re-acquire button 85, and a confirmation output button 86.

[0096] The tax payment information 82 is information showing the result of calculating the tax payment amount of the reporting entity's consumption tax based on the journal data. The tax payment information 82 may include information on the taxation method used for the calculation, such as "principal taxation (lump sum proportional allocation method)".

[0097] The deduction application button 83 is an object for applying the 20% exception. The deduction application button 83 is an example of a deduction application operation unit. When the reporting subject indicated by the reporting subject information satisfies a condition under which the 20% exception may be applied (hereinafter, the 20% exception possibility condition), the display control unit 211 displays the deduction application button 83 in an operable manner. On the other hand, the deduction application button 83 is not displayed for a certain reporting subject. When the reporting subject indicated by the reporting subject information does not satisfy the 20% exception possibility condition, the display control unit 211 does not display the deduction application button 83. In other words, when the reporting subject indicated by the reporting subject information does not satisfy the 20% exception possibility condition, the display control unit 211 does not display the reporting basic data screen 8 including the deduction application button 83 shown in FIG. 13 in response to pressing the data acquisition button 80. The 20% exception possibility condition does not need to be the same as the condition specified by law, rules, etc., and may be a condition set by the final tax return service side. The 20% exception possibility condition is included in the predetermined conditions. This will make it possible to limit the application of the 20% exemption to those filing entities for which it is applicable, and encourage them to apply the exemption.

[0098] For example, the 20% exception possibility condition includes a case where the reporting entity indicated by the reporting entity information is a reporting entity to which the shortened taxable period of the consumption tax does not apply. For example, when the reporting entity indicated by the reporting entity information is a reporting entity to which the shortened taxable period applies, the display control unit 211 does not display the deduction application button 83. This makes it possible to prevent the deduction application button 83 for applying the 20% exception from being displayed for a reporting entity to which the shortened taxable period of the consumption tax applies, which is a condition that makes the 20% exception unapplicable.

[0099] For example, the 20% exception possibility condition includes a case where the reporting entity indicated by the reporting entity information is a reporting entity that does not file a report using the old consumption tax rate. For example, when the reporting entity indicated by the reporting entity information is a reporting entity that files a report using the old consumption tax rate, the display control unit 211 does not display the deduction application button 83. This makes it possible to prevent the deduction application button 83 from being displayed for a reporting entity that has a transaction using the old tax rate, since the 20% exception cannot be applied to the reporting entity.

[0100] For example, the 20% exception possibility condition does not depend on whether the reporting entity indicated by the reporting entity information is a reporting entity that has been registered as a taxable business entity since the year before the year in which the return is prepared. For example, in the display control step, even if the reporting entity indicated by the reporting entity information is a reporting entity that has been a taxable business entity since the year before the year in which the return is prepared, the deduction application button 83 is displayed. Here, the 20% exception is not applicable to reporting entities that have been registered as taxable businesses since the year before the year in which the return is prepared, but the display control unit 211 displays the deduction application button 83. This is due to a certain situation, such as, for example, the existence of a certain number of reporting entities that mistakenly register the start date of the taxable business entity. As a result, the deduction application button 83 can be displayed as a possibility that the 20% exception can be applied to reporting entities that have been registered as taxable businesses since the year before the year in which the return is prepared, due to certain circumstances.

[0101] Furthermore, when the output control unit 212 receives the selection of the deduction application button 83, it uses the journal entry data of the reporting entity acquired from the accounting service to output the amount of consumption tax to which the 20% exception is applied, as shown in the format selection screen 87 shown in Fig. 14. This allows the data input to the accounting service to be reused to easily calculate the consumption tax. It also allows the amount of consumption tax to be calculated in accordance with various calculation methods, such as the 20% exception.

[0102] The edit button 84 is a button for editing data acquired based on the journal data or for further editing edited data. In response to pressing the edit button 84, the display control unit 211 displays a screen that can accept edits from the user for the sales amount, the amount of refund of the consideration related to the sales, the amount of bad debts, and the amount of bad debt recovery for each transaction where the consumption tax is 8% and 10%. Thereafter, the output control unit 212 updates and outputs the tax payment information 82 based on each amount edited by the user.

[0103] The data reacquisition button 85 is a button for reacquiring journal data in cooperation with the accounting service. In response to pressing the data reacquisition button 85, the information transmitting / receiving unit 210 reacquires journal data from the journal database DB1 shown in FIG.

[0104] The confirmation output button 86 is a button for outputting the tax return data. The output control unit 212 outputs the tax return data in response to pressing of the confirmation output button 86. The table included in the tax return data changes according to the tax return method.

[0105] Next, the declaration basic data screen 8 when the deduction application button 83 is pressed will be described with reference to Fig. 14. Fig. 14 is a diagram showing an example of a format selection screen 87 in an embodiment. The declaration basic data screen 8 in Fig. 14 includes a format selection screen 87, as compared with the declaration basic data screen 8 in Fig. 12. The format selection screen 87 is a modal type screen. The format selection screen 87 includes a non-applicable radio button 870, a 20% exception radio button 871, and a save button 872.

[0106] The non-application radio button 870 is a radio button for reporting consumption tax on the amount to which the 20% exception is not applied, and is an example of a non-application object. The 20% exception radio button 871 is a radio button for reporting consumption tax on the amount to which the 20% exception is applied, and is an example of an application object. The non-application radio button 870 and the 20% exception radio button 871 are radio buttons that can be selected alternatively. When the display control unit 211 accepts the operation of the deduction application button 83, it displays the selection of either the application object or the non-application object so that it can be accepted. At this time, the display control unit 211 may display the amount of tax to which the 20% exception is applied and the application object in association with each other, and may display the amount of tax to which the 20% exception is not applied and the non-application object in association with each other. This allows the user to select whether or not to apply the 20% exception in an alternative manner, making it possible to simplify the operation when the 20% exception is applied. Furthermore, the user can recognize the amount of tax when the 20% exception is applied, and therefore the user can easily recognize the benefit of applying the 20% exception.

[0107] In the example of Figure 14, the taxation method applied to the reporting entity when the 20% exception is not applied is the general taxation (lump sum proportional allocation method), but depending on the taxation method of the reporting entity, the taxation method applied to the reporting entity when the consumption tax credit is not applied may be the general taxation (individual response method) or simplified taxation. As a result, even if the 20% exception is not applied, the amount of consumption tax can be calculated by applying the taxation method determined by the invoice system.

[0108] The save button 872 is a button for saving the selection result of the non-application radio button 870 or the 20% exception radio button 871.

[0109] When the display control unit 211 receives the selection of the 20% exception radio button 871 and further receives the save button 872, it displays the condition confirmation screen 88 shown in Fig. 15 as a screen including information showing the conditions under which the 20% exception cannot be applied. This allows the reporting entity who wishes to apply the 20% exception to report the consumption tax after confirming the conditions under which the 20% exception cannot be applied.

[0110] Next, the declaration basic data screen 8 when the condition confirmation screen 88 is displayed will be described with reference to Fig. 15. Fig. 15 is a diagram showing an example of the condition confirmation screen 88 in an embodiment. The declaration basic data screen 8 in Fig. 15 includes a condition confirmation screen 88, as compared to the declaration basic data screen 8 in Fig. 12. The condition confirmation screen 88 is a modal screen. The condition confirmation screen 88 is configured to allow the user to identify information indicating conditions under which the 20% exception cannot be applied.

[0111] The information indicating the conditions under which the 20% exception cannot be applied may be, for example, as follows, but is not limited to this. (1) Not a qualified invoice issuer (2) The taxable period does not include the days covered by the system from October 1, 2023 to September 30, 2026 (as of the filing date). (3) The taxable sales for the base period exceed 10 million yen, and so on, so that the company meets the original conditions for being a "taxable business entity" that incurs the tax liability. (4) If the conditions for incurring a tax liability as a taxable business arise due to an inheritance, etc. (5) The choice of tax form is limited due to the acquisition of fixed assets subject to adjustment. (6) The tax period has been shortened to one or three months under the special exemption.

[0112] The processor 21 may determine whether or not the sole proprietor as the filing subject satisfies the 20% exception possibility conditions based on the conditions (1) to (6) as the conditions under which the 20% exception cannot be applied and the filing subject information. The processor 21 may control whether or not to display the deduction application button 83 depending on the result of the determination. For example, in the case of condition (1), the reporting entity information uses the accounting setting information included in the basic information input screen 6. The processor 21 determines whether the reporting entity reports consumption tax in a taxation format corresponding to the invoice system. For example, in the case of condition (2), the reporting entity information uses the accounting period information included in the taxable period creation screen 5. The processor 21 determines whether the consumption tax reporting is within the taxable period from the accounting period information. For example, in the case of condition (3), the reporting entity information uses the journal data acquired from the accounting service. The processor 21 determines whether the taxable sales amount for the base period exceeds 10 million yen based on the data included in the journal data. For example, in the case of the condition (4), the journal entry data acquired from the accounting service is used as the declaration subject information. The processor 21 determines whether the journal entry data includes data on inheritance. For example, in the case of the condition (5), the journal entry data acquired from the accounting service is used as the reporting entity information. The processor 21 determines whether the journal entry data includes data on the fixed assets to be adjusted. For example, in the case of condition (6), the reporting entity information uses the accounting period information included in the taxable period creation screen 5. The processor 21 determines whether the period shortening radio button 532 is selected on the taxable period creation screen 5 and the period entered in the shortened period setting area 533 is set to a predetermined period.

[0113] Furthermore, the condition confirmation screen 88 includes at least a confirmation check box 880 and a 20% exception application button 881. The confirmation check box 880 is a check box that is checked when the condition does not apply to the 20% exception.

[0114] The 20% Exception Application button 881 is a button for calculating consumption tax with the 20% exception applied. The 20% Exception Application button 881 may be configured to be unpressable unless the confirmation checkbox 880 is checked. When the output control unit 212 receives a press of the 20% Exception Application button 881 with the confirmation checkbox 880 checked, it calculates consumption tax with the 20% exception applied. Thereafter, when the output control unit 212 receives the confirmation output button 86, it outputs tax return data with the 20% exception applied.

[0115] Next, the tax return data screen 9 will be described with reference to FIG. 16 and FIG. 17. The tax return data screen 9 is a screen on which tax return data can be referenced. The tax return data is data used for reporting consumption tax in a final tax return, and is data on a digitalized consumption tax return. The tax return data in the state where the 20% exception is applied includes the first table, the second table, and Attached Schedule 6 (consumption tax calculation table by tax rate (for the taxable period for which the transitional device for the tax credit for small-scale businesses is applied)). When the consumption tax credit is applied by operating the credit application operation unit, the output control unit 212 outputs the first table, the second table, and Attached Schedule 6 in the form in which the amount of consumption tax of the reporting entity is input. The display control unit 211 causes the output unit 45 to display the first table, the second table, and Attached Schedule 6 as tax return data. This makes it possible to automatically create a tax return for reporting consumption tax using the 20% exception. In addition, since Attached Schedule 6 is automatically created when the 20% exception is applied, it is possible to eliminate the need to create Attached Schedule 6 itself separately.

[0116] The first table is a document summarizing income, earnings, deduction amounts, etc. FIG. 16 is a diagram showing an example of a tax return data screen 9 including the first table in a state where the 20% exception is applied in an embodiment. The tax return data screen 9 in FIG. 16 includes a first table area 90. The first table area 90 is an area where information on the first table is displayed. As shown in the first table area 90, when the 20% exception is used, a mark is placed in the column for application of the transitional measure related to tax credit (20% exception).

[0117] Schedule 2 is a document that describes the basis and details of the contents of Schedule 1. All tax return filers are required to submit Schedules 1 and 2.

[0118] Schedule 6 is a document used when filing a consumption tax return using the 20% exception. Fig. 17 is a diagram showing an example of a tax return data screen 9 including Schedule 6 that is required when the 20% exception is applied in an embodiment. The tax return data screen 9 in Fig. 17 includes a Schedule 6 area 91. The Schedule 6 area 91 is an area where information about Schedule 6 is displayed.

[0119] This will make it possible to provide technology that can support the process of filing consumption tax returns using the 20% exemption.

[0120] [others] The program is a program that causes one or more computers to execute each functional unit (step). The information processing system 1 includes one or more computers that execute the program. With respect to the information processing system 1 according to the above-described embodiment, the program may cause a computer to function as the processor 21 of the information processing system 1. It may also be an information processing method executed by the information processing system 1 (or the processor 21 of the tax return server device 2).

[0121] In a modified example, the deduction application operation section may be displayed in a manner that allows operation for applying specified deductions in addition to the consumption tax deduction such as the 20% special exemption.

[0122] In a modified example, the predetermined condition may be a condition that is set for a predetermined deduction in addition to the consumption tax deduction such as the 20% special exemption.

[0123] In the embodiment, the journal data is obtained from an accounting service, but in a modified example, the tax return service may directly accept input of journal data from a user without linking with an accounting service.

[0124] In the embodiment, an example in which the 20% exception is applied to a sole proprietor has been described using Figures 7 to 17, but in the modified example, an example in which the 20% exception is applied to a corporation will be described using Figures 18 to 19. That is, the reporting entity in this case is a corporation. Fig. 18 is a diagram showing an example of a basic information input screen in the modified example. As shown in Fig. 18, the basic information input screen in the modified example is configured to allow input of corporate information. This corporate information includes information such as the corporate name, the representative's name, the corporate number, the address, the telephone number, and the competent tax office. Furthermore, unlike the case of a sole proprietor, the basic information input screen in the case of a corporation is configured so as not to require input of business information. FIG. 19 is a diagram showing an example of a condition confirmation screen in the modified example. As shown in FIG. 19, the condition confirmation screen in the modified example has the conditions "Meeting the conditions under which a tax liability arises as a taxable business operator due to a merger, division, etc." and "Taxable period during which the corporation becomes a taxable business operator due to the special provisions for "specified newly established corporation"" instead of the condition "(4) Meeting the conditions under which a tax liability arises as a taxable business operator due to inheritance, etc." imposed on a sole proprietor. Even in the modified example, the processor 21 may determine whether or not the corporation as the reporting entity meets the conditions for the possibility of the 20% special provision based on the conditions under which the 20% special provision cannot be applied and the reporting entity information. The processor 21 may control whether or not to display the deduction application button depending on the result of the determination.

[0125] With reference to Fig. 20, a format selection screen for cases where a consumption tax refund occurs under the general taxation method (individual response method) or the general taxation method (lump sum proportional allocation method) will be described. Fig. 20 is a diagram showing an example of a format selection screen in a modified example. The format selection screen in Fig. 20 shows that when the general taxation method (lump sum proportional allocation method) is selected, the filing entity will receive a refund of "81,900 yen".

[0126] At least one of the devices included in the information processing system 1 may be installed outside Japan. For example, the final tax return server device 2 or the accounting server device 3 may be installed outside Japan, and each terminal device may be installed inside Japan. Similarly, a user may access the final tax return server device 2 or the accounting server device 3 installed inside Japan from outside Japan using his / her own terminal device. According to such an embodiment, a more convenient experience can be provided to the user through various management forms.

[0127] The final tax return server device 2 or the accounting server device 3 may be in an on-premise form or in a cloud form. The final tax return server device 2 or the accounting server device 3 in a cloud form may provide the above functions and processes in the form of, for example, SaaS (Software as a Service) or cloud computing.

[0128] In the above embodiment, the final tax return server device 2 or the accounting server device 3 performed various storage and control, but multiple external devices may be used instead of the final tax return server device 2 or the accounting server device 3. In other words, various information and programs may be distributed and stored in multiple external devices using block chain technology or the like.

[0129] Furthermore, the present invention may be provided in the following manner.

[0130] (1) A program that causes an information processing system to execute the following steps: in an acquisition step, declaring subject information is acquired, the declaring subject information being information about the declaring subject as an entity declaring a specified deduction; in a display control step, if the declaring subject indicated by the declaring subject information satisfies specified conditions for applying the specified deduction, a deduction application operation unit is displayed in an operable manner, the deduction application operation unit is operated to apply the specified deduction; and if the declaring subject indicated by the declaring subject information does not satisfy the specified conditions, the deduction application operation unit is not displayed.

[0131] (2) In the program described in (1) above, in the display control step, when an operation of the deduction application operation unit is accepted, a selection of either an applied object or a non-applied object is displayed so as to be acceptable, the applied object being an object for declaring tax in the amount to which the specified deduction is applied, and the non-applied object being an object for declaring tax in the amount to which the specified deduction is not applied.

[0132] (3) In the program described in (2) above, in the output control step, when the selection of the application object is accepted, the amount of tax to which the specified deduction has been applied is output using the journal entry data of the filing entity obtained from an accounting service, the accounting service being a service related to accounting, and the journal entry data being journal entry data.

[0133] (4) A program according to (2) or (3) above, wherein in the display control step, when a selection of the application object is accepted, information indicating conditions under which the specified deduction cannot be applied is displayed.

[0134] (5) The program according to any one of (1) to (4) above, wherein the specified deduction is a deduction of consumption tax.

[0135] (6) In the program described in (5) above, in the output control step, when the consumption tax deduction is applied by operating the deduction application operation unit, a tax rate-specific consumption tax calculation table (for the tax period to which the transitional device for the tax deduction for small business owners is applied) in which the consumption tax amount of the declarant is input is output.

[0136] (7) In the program described in (5) or (6) above, the specified condition includes a case where the reporting entity indicated by the reporting entity information is a reporting entity that does not file a report using the old consumption tax rate.

[0137] (8) In the program described in any one of (5) to (7) above, the specified condition includes a case where the reporting entity indicated by the reporting entity information is a reporting entity to which the shortening of the taxable period for consumption tax does not apply.

[0138] (9) A program in any one of (5) to (8) above, wherein the specified condition does not depend on whether the reporting entity indicated by the reporting entity information is a reporting entity that has been registered as a taxable business since the year prior to the year in which the return is prepared.

[0139] (10) A program in which, in any one of (5) to (9) above, the taxation method applied to the reporting entity when the consumption tax deduction is not applied is general taxation (individual response method), general taxation (lump sum proportional allocation method), or simplified taxation.

[0140] (11) A program according to any one of (5) to (10) above, wherein the consumption tax deduction is an input tax deduction to which a 20% special exemption has been applied as a special deduction tax amount.

[0141] (12) An information processing method executed by an information processing device, the information processing method comprising the steps of the program according to any one of (1) to (11) above.

[0142] (13) An information processing system comprising an information processing device that executes the program according to any one of (1) to (11) above. Of course, this is not the case.

[0143] Finally, although various embodiments of the present invention have been described, these are presented as examples and are not intended to limit the scope of the invention. The novel embodiments can be implemented in various other forms, and various omissions, substitutions, and modifications can be made without departing from the spirit of the invention. The embodiments and their modifications are included within the scope and spirit of the invention, and are included in the scope of the invention and its equivalents described in the claims. [Explanation of symbols]

[0144] 1: Information processing system 2: Final tax return server device 21: Processor 210: Information transmission and reception unit 211: Display control unit 212: Output control section 22: Storage section 23: Communications Department 3: Accounting server device 31: Processor 32: Storage section 33: Communications Department 4: Reporting device 41: Processor 42: Storage section 43: Communications Department 44: Input section 45: Output section 5: Tax period creation screen 50: Accounting period area 51: Tax Form Area 52: New button 53: New creation screen 530: Tax period setting area 531: Concurrent radio button 532: Period shortening radio button 533: Shortened period setting area 534: Business checkbox 535: Bulk edit button 536: Create button 6: Basic information input screen 60: Save button 61: Next screen button 7: Declaration information screen 70: Save button 71: Next screen button 8: Basic data declaration screen 80: Data acquisition button 81: Manual input button 82: Tax payment information 83: Deduction application button 84:Edit button 85: Data reacquisition button 86: Confirm output button 87: Format selection screen 870: Non-applicable radio button 871: 20% special exception radio button 872: Save button 88: Condition confirmation screen 880: Confirmation checkbox 881: 20% special exception application button 9: Tax return data screen 90: First tablespace 91:Appendix 6 area DB1: Journal entry database DB10: Transaction Identification Column DB11: Trade date column DB12: Debit account column DB13: Debit amount column DB14: Debit tax category column DB15: Credit account column DB16: Credit amount column DB17: Credit tax category column N: Network

Claims

1. A program for causing an information processing system to execute the following steps: In the acquisition step, information on a reporting entity is acquired, and the information on the reporting entity is information on a reporting entity that reports a predetermined deduction; In the display control step, when the reporting subject indicated by the reporting subject information satisfies a predetermined condition for applying the predetermined deduction, a deduction application operation unit is displayed in an operable manner, and the deduction application operation unit is operated to apply the predetermined deduction; When the reporting entity indicated by the reporting entity information does not satisfy the predetermined condition, the deduction application operation unit is not displayed. program.

2. The program according to claim 1, In the display control step, when an operation of the deduction application operation unit is accepted, a selection of either an application object or a non-application object is accepted and displayed; The application object is an object for reporting tax with the amount to which the predetermined deduction has been applied, The non-applicable object is an object for reporting tax in an amount to which the specified deduction is not applied. program.

3. The program according to claim 2, In the output control step, when the selection of the application object is accepted, the amount of tax to which the predetermined deduction is applied is output using journal data of the declaration entity obtained from an accounting service, the accounting service being a service related to accounting, and the journal data being journal data. program.

4. The program according to claim 2, In the display control step, when the selection of the application object is accepted, information indicating a condition in which the predetermined deduction cannot be applied is displayed. program.

5. The program according to claim 1, The specified deduction is a deduction of consumption tax. program.

6. The program according to claim 5, In the output control step, when the consumption tax deduction is applied by the operation of the deduction application operation unit, a consumption tax calculation table by tax rate in which the consumption tax amount of the declaration entity is input (for the tax period for which the transitional device for the tax deduction for small business owners is applied) is output. program.

7. The program according to claim 5, The predetermined conditions include a case where the reporting entity indicated by the reporting entity information is a reporting entity that does not file a report using the old tax rate of consumption tax. program.

8. The program according to claim 5, The predetermined conditions include a case where the reporting entity indicated by the reporting entity information is a reporting entity to which the shortened taxable period of consumption tax does not apply. program.

9. The program according to claim 5, The predetermined condition does not depend on whether the reporting entity indicated by the reporting entity information is a reporting entity that has been registered as a taxable business entity since the year before the year in which the tax return is prepared. program.

10. The program according to claim 5, The taxation method applied to the reporting entity when the consumption tax deduction is not applied is the general taxation (individual response method), the general taxation (lump sum proportional allocation method), or the simplified taxation. program.

11. The program according to claim 5, The consumption tax credit is an input tax credit to which the 20% special exemption has been applied as a special deduction tax amount. program.

12. An information processing method executed by an information processing device, The program includes steps according to any one of claims 1 to 11. Information processing methods.

13. An information processing system, An information processing device that executes the program according to any one of claims 1 to 11. Information processing system.

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