Information processing system, information processing method, and program

Abstract

To provide a commodity of a fund in which an investment object is excellent in operation yield, supply and demand balance, and stability of trading market, and profit and loss desired by an investor can be recorded.SOLUTION: A purchase amount acquisition calculation unit 511 acquires or calculates a purchase amount of t racehorses H. A depreciation calculation unit 512 calculates depreciation cost of each of the t racehorses H. An award amount acquisition calculation unit 513 acquires or calculates an income including an award that varies according to an order of arrival when the t racehorses H repeatedly run in a race. A profit-and-loss calculation unit 515 calculates profit and loss of each of a racehorse fund F and an investor I. A commercialization unit 52 sets a product of the racehorse fund F or a candidate thereof based on each cost.SELECTED DRAWING: Figure 4

Description

[Technical field]

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

[0002] Conventionally, there have been proposed investment strategy planning systems that aim to smoothly advance investment activities in a fund and provide stable, high dividends to investors (see, for example, Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2003-108776 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, there is a demand from investors for an investment target to be a fund that has the advantages of tax benefits and the ability to be freely bought and sold at a later date, as compared with the conventional techniques including those of Patent Document 1.

[0005] The present invention has been made in light of the above circumstances, and has an object to provide investors with a fund as a product that has tax benefits and the advantage of being freely tradable at a later date. [Means for solving the problem]

[0006] In order to achieve the above object, an information processing system according to one aspect of the present invention comprises: An information processing system for determining a fund product or a candidate thereof, which invests in an object to which depreciation is applied and which provides income according to the results of each repeated use, A purchase amount acquisition calculation means for acquiring or calculating a purchase amount of an investment target of t (t is an integer value of 1 or more); A depreciation calculation means for calculating the depreciation cost of each of the t investment objects; An income acquisition calculation means for acquiring or calculating the income obtained as a result of each of the one or more uses for each of the t investment objects; a profit and loss calculation means for calculating the profit and loss of the fund and the profit and loss of the investor based on the purchase amount, the income, and the depreciation cost; a commercialization means for setting products or candidates thereof among the products of the fund, at least for the number of shares of the investor, based on the purchase amount, the depreciation expense, and the income; Equipped with.

[0007] An information processing method and a program according to one aspect of the present invention are respectively a method and a program corresponding to the information processing system according to one aspect of the present invention described above. Effect of the Invention

[0008] According to the present invention, a fund having tax advantages and the advantage of being freely tradable at a later date can be offered to investors as a product. [Brief description of the drawings]

[0009] [Figure 1] FIG. 1 is a diagram for explaining an overview of a fund that can be realized by applying an information processing system according to one embodiment of the present invention. [Diagram 2] FIG. 2 is a diagram showing an outline of the configuration of an information processing system applied to the racehorse fund of FIG. 1, that is, an information processing system according to one embodiment of the present invention. [Diagram 3] 3 is a block diagram showing a hardware configuration of the service providing server of FIG. 2. [Figure 4] 3 is a functional block diagram showing an example of a functional configuration of a service providing server in the information processing system of FIG. 2. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] Hereinafter, an embodiment of the present invention will be described with reference to the drawings.

[0011] FIG. 1 is a diagram for explaining an overview of a fund that can be realized by applying an information processing system according to one embodiment of the present invention. As shown in Figure 1, in fund F of this embodiment, racehorse H is the investment target, service provider M performs asset management, and dividends (profits) to investor I are sourced from the prize money won when racehorse H enters a race. In the following, the fund F of this embodiment that targets racehorse H will be referred to as the "racehorse fund F."

[0012] As shown in Figure 1, the parties involved in racehorse fund F are service provider M, investor I, and seller S.

[0013] Here, the service provider M is an entity that provides a service of dividing the racehorse fund F as a product into n units (n is an integer value greater than or equal to 1) and selling these units to investors I1 to In. In this embodiment, the service provider M not only performs asset management but also doubles as a fund manager. For ease of explanation, in this example, each of the investors I1 to In purchases one share of the racehorse fund F, but this is not limited to this and it is of course possible for each investor to purchase two or more shares. The "fund manager" refers to an individual or organization whose purpose is to manage the assets entrusted to it by Investor I as the operating entity of Racehorse Fund F.

[0014] Investor I is an individual or corporation that invests its current assets in racehorse fund F with the primary objective of increasing its assets in the future, and includes, for example, individual investors, institutional investors, etc. In addition, Investor I's purpose in investing in Racehorse Fund F includes ensuring that the profit or loss of Racehorse Fund F in relation to his or her investment will be the amount that Investor I desires. In addition, in this embodiment, the management of the racehorse H or the entrustment of the management is performed by the service provider M which performs asset management, but is not particularly limited to this. That is, the investor I may perform at least a part of the management. In this case, the management fee borne by the service provider S is reduced, and the reduced amount may be returned to the investor I as a dividend (profit).

[0015] The seller S is the person who sells racehorse H and receives payment based on a sales contract with racehorse fund F (or asset management service provider M). Here, racehorse H does not necessarily have to be a new horse (a horse with no racing experience), but may be a horse with racing experience (for example, a three-year-old horse). Furthermore, the capital (purchase price) used by racehorse fund F (or asset management service provider M) to purchase racehorse H from seller S is the assets (the price of the number of shares purchased of racehorse fund F) contributed by each of investors I1 to In. In the example of Figure 1, one share is sold for K yen, and each of n investors I1 to In purchases one share, so the purchase price for racehorse H is n x K yen. In the example of FIG. 1, the subject of the racehorse fund F is one racehorse H, but is not limited to this and may be t racehorses H (t is an integer value of 1 or more).

[0016] That is, in this embodiment, the cost of purchasing t (t is an integer value equal to or greater than 1) racehorses H as investment targets is covered by contributions (purchase amounts for the number of purchase shares of the racehorse fund F) from each of the investors I1 to In. A racehorse fund F (or an asset management service provider M) purchases t racehorses H from a seller S and enters into a sales contract. As a result, Racehorse Fund F becomes the owner (master) of t racehorses H. Service provider M then enters into a lease agreement and an asset management agreement with Racehorse Fund F. Here, the asset management agreement is a contract that stipulates that service provider S will manage racehorse H on behalf of Racehorse Fund F, the owner of racehorse H. Based on the asset management agreement, management fees are paid by Racehorse Fund F to service provider M. In this embodiment, the service provider S leases t racehorses H from a fund, and further leases the t racehorses H to a lessee R by concluding a lease agreement with the lessor. The first rental fee (so-called lease fee) for the t racehorses H from the lessor R to the service provider M is paid by the lessor R to the service provider M. The second rental fee for the t racehorses H from the service provider S to the racehorse fund F is paid by the service provider M to the racehorse fund F. Here, if the first rental fee is higher than the second rental fee, the service provider M can make a profit. Furthermore, the rental fee for the racehorse fund F in the calculation (including simulation) for establishing the racehorse fund F as a product described below means the second rental fee. Furthermore, after a predetermined number of years have passed, the racehorse H may be sold by the racehorse fund F. The buyer is not particularly limited, and may be the service provider M or a third party not shown. As a result, the racehorse fund F can earn revenue from the prize money won by each of the t racehorses H participating in races. Although not shown in Figure 1, if racehorse H retires from racing and becomes a breeding stallion or broodmare, and the racehorse H is sold to another party, the sales amount also becomes revenue. In addition, if service provider M manages racehorse H as a breeding stallion, the so-called stud fee also becomes revenue. Racehorse Fund F can use this income as a source of stable dividends to Investor I. In addition, service provider M can earn revenue from management fees and the like based on the asset management contract with racehorse fund F.

[0017] Such a racehorse fund F can provide tax benefits to investors I1 to In. First, as a premise, at least in Japan, for tax purposes, when purchasing racehorse H, it is not permitted to immediately expense the entire amount spent on its acquisition. This is because racehorse H is used over several years, and it is necessary to expense it as depreciation according to the period of use of racehorse H. The period of use is called the "useful life." In this case, Investors I1 to In can record the depreciation cost of the portion of the purchase price of Racehorse H, which is the subject of Racehorse Fund F, that they invested (corresponding to the number of shares purchased) as an expense in their own accounting until the useful life has elapsed. In other words, Investors I1 to In can enjoy tax benefits by purchasing a specified number of shares of Racehorse Fund F (one share in the example of FIG. 1) as a product.

[0018] In addition, the racehorse fund F can provide investors I1 to In with the advantage of being able to freely buy and sell at a later date. In other words, the more racehorse H, which is the subject of racehorse fund F, races and wins more prize money, the more the returns (dividends) of investors I1 to In will continue to increase. This means that the value of racehorse fund F (the number of units distributed into n) will increase. Therefore, the number of units of racehorse fund F whose value has increased can be bought and sold at a price according to their value at that time. For example, in the example of Figure 1, investor Ik (k is any integer value between 1 and n) can sell (transfer for a fee) one unit of racehorse fund F that he purchased for K yen to another person for three times the price, 3K yen.

[0019] FIG. 2 is a diagram showing an outline of the configuration of an information processing system applied to the racehorse fund of FIG. 1, that is, an information processing system according to one embodiment of the present invention.

[0020] The information processing system shown in FIG. 1 is configured by connecting a service providing server 1 operated by a service provider M, a seller terminal 2 operated by a seller, and investor terminals 3-1 to 3-n operated by investors I1 to In (n is any integer value equal to or greater than 1) to each other via a predetermined network N such as the Internet.

[0021] In the following, when there is no need to distinguish between the investors I1 to In and the investor terminals 3-1 to 3-n, they will be collectively referred to as "investor I" and "investor terminal 3", respectively.

[0022] The service providing server 1 executes various processes to manage the operations of the seller terminal 2 and the investor terminal 3. The seller terminal 2 is an information processing terminal operated by each seller S, and is configured, for example, by a personal computer, a smartphone, or the like. The investor terminal 3 is an information processing terminal operated by each investor I, and is composed of, for example, a personal computer, a smartphone, or the like.

[0023] As explained above, Racehorse Fund F is an attractive fund that can provide benefits to Investor I. For this reason, it is desirable that the content of the Racehorse Fund F product be such that the profits and losses of Investor I, Service Provider M, and Racehorse Fund F are appropriate. Therefore, the service provider M generates, as a product of the racehorse fund F, an appropriate combination of each of the items (1) to (6) below for each of the t racehorses H. Note that the values ​​(amounts) in (1) to (6) below are estimated values ​​(estimated amounts) at the review stage. (1) Purchase price from the seller (estimated purchase price during pre-purchase consideration) Here, the purchase price may be obtained from the seller, etc., or may be calculated from parameters (hereinafter referred to as "parameter information") such as physical characteristics such as gender, weight, pedigree, past winning bids and racing results (prize money won) of other horses related to the pedigree, the type of auction and its characteristics or track record. (2) Estimated races and prize money to be won Here, the prediction of the race to be run may be a general pattern, or may be customized for each race. The prize money to be won is calculated by predicting the ranking for each predicted race and adopting the prize money to be won for that ranking. Note that predicting the ranking is very difficult, so rather than predicting only one ranking, it is preferable to run a simulation by preparing multiple variations, such as winning the Japanese Derby (registered trademark), coming in second, and so on, and running a simulation. (3) Depreciation expenses (4) If necessary, a forecast of the revenues that the horse will earn if it becomes a breeding stallion or broodmare (forecasted sales amount, stud fee, etc.) (5) Management fee (6) Profit and loss of at least Investor I and Racehorse Fund F (and, if necessary, profit and loss of Service Provider M)

[0024] The service providing server 1 in this embodiment generates racehorse fund F products by calculating the combinations of (1) to (6) above, and performs simulations for various combinations of (1) to (6) above. This makes it possible to provide appropriate racehorse fund F products, or candidates for racehorse fund F products based on predetermined process conditions (for example, conditions such as if the horse becomes a triple crown winner). Such a product is one that properly considers at least the profit and loss of investor I and the profit and loss of racehorse fund F. Furthermore, by increasing the number of parameters and causing the service providing server 1 to properly execute calculations, an optimal product can be created that comprehensively considers not only the profit and loss of investor I and the profit and loss of racehorse fund F, but also the profit and loss of service provider M.

[0025] The details of these processes executed by the service providing server 1 will be described later with reference to FIG.

[0026] FIG. 3 is a block diagram showing a hardware configuration of the service providing server of FIG.

[0027] The service providing server 1 includes a CPU (Central Processing Unit) 11, a ROM (Read Only Memory) 12, a RAM (Random Access Memory) 13, a bus 14, an input / output interface 15, an input unit 16, an output unit 17, a memory unit 18, a communication unit 19, and a drive 20.

[0028] The CPU 11 executes various processes according to a program recorded in the ROM 12 or a program loaded from the storage unit 18 into the RAM 13 . The RAM 13 also stores data and the like necessary for the CPU 11 to execute various processes.

[0029] The CPU 11, ROM 12, and RAM 13 are connected to one another via a bus 14. An input / output interface 15 is also connected to this bus 14. An input unit 16, an output unit 17, a storage unit 18, a communication unit 19, and a drive 20 are connected to the input / output interface 15.

[0030] The input unit 16 is composed of a keyboard, a mouse, etc., and is used to input various information. The output unit 17 is composed of a display, a speaker, etc., and outputs various information as images and sounds.

[0031] The storage unit 18 is composed of a hard disk, a DRAM (Dynamic Random Access Memory), etc., and stores various data. The communication unit 19 communicates with other devices (the seller terminal 2 and the investor terminals 3-1 to 3-n in the example of FIG. 1) via a network N including the Internet.

[0032] Removable media 30, such as a magnetic disk, an optical disk, a magneto-optical disk, or a semiconductor memory, is appropriately loaded into the drive 20. A program read from the removable media 30 by the drive 20 is installed in the storage unit 18 as necessary. Furthermore, the removable medium 30 can also store various data stored in the storage unit 18 in the same manner as the storage unit 18 .

[0033] Although not shown, in the information processing system of FIG. 3, as an embodiment of the present invention, the seller terminal 2 and the investor terminals 3-1 to 3-n also have the hardware configuration shown in FIG.

[0034] FIG. 4 is a functional block diagram showing an example of a functional configuration of the service providing server in the information processing system of FIG.

[0035] In the CPU 11 of the service providing server 1, as shown in FIG. 4, a fund calculation unit 51, a commercialization unit 52, and a unit share trading unit 53 function. In one area of ​​the memory unit 18, a racehorse DB 61, an investor DB 62, and a processing result DB 63 are provided.

[0036] The fund calculation unit 51 includes a purchase amount acquisition calculation unit 511 , a depreciation calculation unit 512 , a prize amount acquisition calculation unit 513 , a unit value calculation unit 514 , and a profit and loss calculation unit 515 .

[0037] In the fund calculation unit 51, the following calculations are performed in each calculation unit for a combination of, for example, t racehorses H (t is an integer value equal to or greater than 1) arbitrarily selected from a plurality of racehorses H. In this embodiment, each of the t arbitrarily selected racehorses H is associated as parameters with respect to the sex, physical characteristics such as weight, pedigree, past winning bids and racing results (amount of prize money won) of other horses related to the pedigree, type of auction and its characteristics or results, etc., and these are stored and managed in the racehorse DB 61 as parameter information. Here, the combination of t racehorses H can include racehorses H that the racehorse fund F can purchase in the future, in addition to those currently owned by the racehorse fund F.

[0038] The purchase price acquisition calculation unit 511 calculates the purchase price and the selling cost (trade-in price) after a predetermined period of time has passed for each of the t racehorses H. For racehorses H currently owned by the racehorse fund F, the amount paid when the racehorse H was actually purchased is acquired as the purchase amount. For racehorses H that the racehorse fund F can purchase in the future, a predicted purchase amount (predicted winning bid amount) is calculated as the purchase amount based on at least a portion of the parameter information obtained from the racehorse DB 61. The place where the predicted purchase amount is calculated is not particularly limited, and may be the purchase amount acquisition calculation unit 511 itself, a functional block (not shown) of the fund calculation unit 51, or another information processing device. The specific amount of the investment amount of investor I, i.e., the amount of one share, is determined based on the purchase amount of these t racehorses H.

[0039] The depreciation calculation unit 512 calculates the depreciation of each of the t racehorses H and the depreciation for one share based on the calculation results of the purchase price and the like by the purchase / sale cost acquisition unit 301.

[0040] The prize money acquisition calculation unit 513 determines, for each of the t racehorses H, one or more races in which the racehorse will run, and acquires or calculates the prize money to be paid in the event that the racehorse participates in the one or more races. Here, the determination of one or more races to enter means that they are determined as hypothetical conditions for the simulation, and naturally, whether or not they will actually participate is a separate matter. In addition, the service provider, etc. may obtain races that are specifically designated (hypothesized) to enter, or the service provider, etc. may designate only predetermined conditions and determine the races to enter by calculation according to a predetermined algorithm based on the predetermined conditions and at least a part of the parameter information obtained from the racehorse DB61. Similarly, the prize money is acquired or calculated as a hypothetical condition of the simulation, and naturally, whether or not the prize money can actually be won is another matter. Also, the service provider, etc. may acquire the prize money that can be acquired for a finishing order specifically designated (assumed) by the service provider, etc., or the service provider, etc. may designate only predetermined conditions, obtain a predicted finishing order by calculation according to a predetermined algorithm based on the predetermined conditions and at least a part of the parameter information obtained from the racehorse DB61, and acquire the prize money that can be acquired for the predicted finishing order.

[0041] The share value calculation unit 514 calculates, based on at least a portion of the parameter information obtained from the racehorse DB 61, a predicted sales amount (value of one share) when one share held by investor I is sold (transferred for a fee) to another party. Since the value of one share varies depending on the results of the races that racehorse H enters, a predetermined timing (one week after the Kikuka Sho (registered trademark) in which the horse becomes a triple crown winner) of a predetermined condition (for example, the condition of becoming a triple crown winner) is virtually set and calculated by the share value calculation unit 514.

[0042] The profit and loss calculation unit 515 calculates at least the profit and loss of racehorse fund F and the profit and loss of investor I based on the calculation or acquisition results by the purchase amount acquisition calculation unit 511, the calculation results by the depreciation calculation unit 512, and the calculation or acquisition results by the prize amount acquisition calculation unit 513. Here, the profit or loss of Racehorse Fund F is mainly the amount obtained by subtracting various expenses including depreciation and management fees for Racehorse H from the revenue of Racehorse H (mainly the total amount of prize money). Therefore, although not shown in FIG. 4, a management fee calculation unit may be provided that calculates the expected amount of various expenses including the management fee. Also, although not shown in Figure 4, if the profits after becoming a stallion or broodmare (estimated selling price, estimated breeding price, etc.) are also included in the profits of racehorse H, the purchase price acquisition calculation unit 511 or a functional block not shown in Figure 4 may calculate or acquire these. In addition, Investor I's profit or loss is the amount obtained by subtracting Investor I's depreciation expense for Racehorse H (the amount of the prize money for the number of shares held by Investor I) which Investor I can record as his / her own expense from Investor I's revenue (mainly the amount of the prize money for Racehorse H for the number of shares held by Investor I). Furthermore, if investor I sells (transfers for a fee) his / her shares at a predetermined timing, the sales amount is also included in the profits of investor I. This sales amount is based on the calculation result of the share value calculation unit 514.

[0043] One calculation result (simulation result) for one predetermined combination of t racehorses H is stored in the processing result DB 63.

[0044] Information about each of the investors I1 to In, such as the number of shares each invests in, is stored in the investor DB 62.

[0045] The commodification unit 52 can set a predetermined one of one or more calculation results stored in the processing result DB 63 as a product for the racehorse fund F, or can perform a simulation such as the following and set a candidate product for the racehorse fund F based on one or more of the calculation results.

[0046] Here, the details of the Race Horse Fund F product are not shown, but are indicated by, for example, investment terms, cash flow, and profit and loss statement. The investment conditions include, for example, the amount of investment by investor I, losses for each year within a given period for investor I, and final profit and loss. Cash flow includes investment amounts, prize money, purchase amounts, management fees, etc. for Racehorse Fund F. The income statement includes sales, including bonus amounts, expenses, including administrative expenses and depreciation, and historical and cumulative profit amounts calculated based on the sales and expenses.

[0047] The commodification unit 52 repeatedly executes each process in the fund calculation unit 51 while varying the combination of the purchase price, the amount related to the profit (including at least the prize money, and if necessary, the selling price when the horse becomes a breeding stallion or broodmare, the stud fee, etc.), the depreciation cost, the management fee, the profit and loss of the racehorse fund F, and the profit and loss of the investor I (and further, if necessary, the combination including the parameter information related to each of the t racehorses H).The commodification unit 52 then determines the contents of the product for the racehorse fund F based on the execution results of each process, so that, for example, the profit and loss of the racehorse fund F will be the amount desired by the investor I. In other words, the commercialization unit 52 performs a simulation by repeatedly executing calculations by the fund calculation unit 51 while changing the combination of the purchase price, the amount related to profits (including at least the prize money, and if necessary, the selling price when the horse becomes a stallion or broodmare or the stud fee), depreciation expenses, management fees, the profit and loss of the racehorse fund F, and the profit and loss of the investor I (and further, if necessary, a combination including parameter information related to each of the t racehorses H). Then, the commodification unit 52 sets, for example, the optimum result from among the many simulation results by the fund calculation unit 51 as the product for the racehorse fund F. Alternatively, the commodification unit 52 sets, from among the many simulation results obtained by the fund calculation unit 51, a plurality of simulation results obtained under different simulation conditions (a plurality of simulation results having different parameter information) as candidates for the racehorse fund F product. In this way, the product content of Race Horse Fund F will be optimal for Investor I. Alternatively, it will be possible to provide Investor I with multiple variation options that will serve as material when Investor I considers purchasing Race Horse Fund F.

[0048] The commercialization unit 52 can also perform a simulation of the combination of profits and losses of the racehorse fund F and the profits and losses of the investor I when at least some of the t racehorses H are unable to race due to injury, death, etc. before the above-mentioned specified period has elapsed. Based on such simulation results, the commercialization unit 52 can determine, as the contents of the racehorse fund F, the response (measures or conditions) to be taken when at least some of the t racehorses H are unable to run in a race. The response referred to here is not particularly limited, and for example, it is possible to set the dividend higher than usual on the condition that investor I is made aware of the risk that track fund F will end if at least some of the t racehorses H are unable to compete in races.

[0049] The unit share trading unit 53 executes various processes required for selling Q units (Q is an integer value less than or equal to P) out of P units (P is an integer value greater than or equal to 1) sold as a commodity to investor I by the commodityization unit 52 of racehorse fund F at a sales price based on the value of one unit at that time. The "value of one share at that time" is a value calculated by the share value calculation unit 514 based on actual data such as the history of races that racehorse H has run up to now.

[0050] Although one embodiment of the present invention has been described above, the present invention is not limited to the above-described embodiment, and modifications, improvements, etc. within the scope that can achieve the object of the present invention are included in the present invention.

[0051] For example, the fund target is race horse H in the above embodiment, but is not limited to this. In other words, it is sufficient if the fund target can be used repeatedly, an amount of income according to the results of each use can be obtained, and depreciation can be applied.

[0052] Furthermore, the hardware configuration shown in FIG. 4 is merely an example for achieving the object of the present invention, and is not particularly limited.

[0053] In addition, the functional block diagram shown in Fig. 5 is merely an example and is not particularly limited. In other words, it is sufficient that the information processing device is provided with a function capable of executing the above-mentioned series of processes as a whole, and the type of functional block used to realize this function is not particularly limited to the example of Fig. 5.

[0054] Furthermore, the locations of the functional blocks are not limited to those shown in FIG. 5 and may be arbitrary. Furthermore, one functional block may be configured as a single piece of hardware, a single piece of software, or a combination of both.

[0055] When the processing of each functional block is executed by software, the program constituting the software is installed into a computer or the like from a network or a recording medium. The computer may be a computer built into dedicated hardware, or may be a computer capable of executing various functions by installing various programs, such as a server, a general-purpose smartphone, or a personal computer.

[0056] A recording medium containing such a program is not only composed of removable media that is distributed separately from the device body in order to provide each user with the program, but also composed of a recording medium that is provided to each user in a state in which it is pre-installed in the device body.

[0057] In summary, the information processing apparatus to which the present invention is applied is sufficient if it has the following configuration, and can take various different embodiments. That is, an information processing device to which the present invention is applied (for example, the service providing server 1 in FIG. 2 etc.) An information processing system for determining a fund product or a candidate thereof, which invests in an object that can earn income according to the results of repeated use and to which depreciation is applied (for example, race horse H in FIG. 1 that can win prize money according to the finishing order of a race), A purchase amount acquisition calculation means (e.g., the purchase amount acquisition calculation unit 511 in FIG. 4) for acquiring or calculating the purchase amount of an investment target of t (t is an integer value of 1 or more); A depreciation calculation means (for example, the depreciation calculation unit 512 in FIG. 4) for calculating the depreciation cost of each of the t investment objects; An income acquisition calculation means (e.g., the prize amount acquisition calculation unit 513 in FIG. 4) for acquiring or calculating the income obtained as a result of each of the t investment objects used at least once; a profit and loss calculation means (for example, the profit and loss calculation unit 515 in FIG. 5) for calculating the profit and loss of the fund and the profit and loss of the investor based on the purchase amount, the income, and the depreciation cost; A commercialization unit (e.g., the commercialization unit 52 in FIG. 5 ) that sets products of the fund based on the purchase amount, the depreciation expense, and the income, at least for the number of shares of the investor; Equipped with.

[0058] This will make it possible to offer funds with tax benefits as a product to investors.

[0059] A value calculation means for calculating the value of one unit of the fund when one or more predetermined uses and respective use results are assumed for the t investment objects. Further equipped with The income acquisition calculation means further acquires or calculates, as part of the income of the investor, the value when the investor sells his / her number of shares under the hypothetical conditions set when the value is calculated by the value calculation means. It is possible to do so.

[0060] The aim of this is to provide investors with a fund as a product that has the advantage of being able to buy and sell freely at a later date.

[0061] The content of the fund product is shown in terms of investment terms, cash flows, and profit and loss statements. It is possible to do so.

[0062] The investment conditions include the investment amount by the investor, the loss for each year within a specified period for the investor, and the final profit and loss; It is possible to do so.

[0063] The cash flow includes the investment amount of the fund, the purchase amount, and the income. It is possible to do so.

[0064] The income statement includes sales, including the income, expenses, including the depreciation and amortization expenses, and historical and cumulative profit amounts calculated based on the sales and expenses. It is possible to do so.

[0065] The commercialization means includes, as a simulation, While changing the combination of the purchase amount, the income, the depreciation, the profit and loss of the fund, and the profit and loss of the investor for each of the t investment targets, Repeatedly executing the processes in the purchase amount calculation means, the depreciation calculation means, the income calculation means, and the profit and loss calculation means, determining the content of the fund product based on the execution results of each process so that the profit and loss amount of the fund is the amount desired by the investor; It is possible to do so.

[0066] The commercialization means includes: Executing a simulation of a combination of the profit and loss of the fund and the profit and loss of the investor when at least a part of the investment objects of the t becomes unusable (for example, when the investment object is a race horse H and it becomes unable to participate in a race due to injury or death), It is possible to do so.

[0067] The investment object is a racehorse (for example, racehorse H in FIG. 1 and FIG. 2 ), The income is a variable prize depending on the horse's finishing position (an example of the results of use) when the horse repeatedly enters a race (an example of use). It is possible to do so.

[0068] In this specification, the steps of describing a program to be recorded on a recording medium include not only processes that are performed chronologically according to the order, but also processes that are not necessarily performed chronologically but are executed in parallel or individually.

[0069] In addition, in this specification, the term "system" refers to an overall device that is composed of a plurality of devices, a plurality of means, etc. [Explanation of symbols]

[0070] 1. Service provider server 2. Seller terminal 3, 3-1, 3-n... Investor terminal 11. CPU 12. ROM 13. RAM 14. Bus 15 Input / Output Interface 16 Input section 17 Output section 18... Storage section 19. Communications Department 20. Drive 30. Removable Media 51 Fund calculation unit 52... Merchandising Department 53. Share Trading Department 61. Racehorse Database 62... Investor DB 63 Processing result DB 511: Purchase amount acquisition calculation unit 512 Depreciation calculation section 513 Prize amount calculation unit 514 ··· One-bit value calculation unit 515 Profit and loss calculation section I, I-1, In... Investor H: Race horse

Claims

1. An information processing system for determining a fund product or a candidate thereof, which invests in an object to which depreciation is applied and which provides income according to the results of each repeated use, A purchase amount acquisition calculation means for acquiring or calculating a purchase amount of an investment target of t (t is an integer value of 1 or more); A depreciation calculation means for calculating the depreciation cost of each of the t investment objects; An income acquisition calculation means for acquiring or calculating the income obtained as a result of each of the one or more uses for each of the t investment objects; a profit and loss calculation means for calculating the profit and loss of the fund and the profit and loss of the investor based on the purchase amount, the income, and the depreciation cost; a commercialization means for setting products or candidates thereof among the products of the fund, at least for the number of shares of the investor, based on the purchase amount, the depreciation expense, and the income; An information processing system comprising:

2. A value calculation means for calculating the value of one unit of the fund when one or more predetermined uses and respective use results are assumed for the t investment objects. Further equipped with The income acquisition calculation means further acquires or calculates, under the hypothetical conditions set when the value is calculated by the value calculation means, the value when the investor sells his / her number of shares as part of the income of the investor. The information processing system according to claim 1 .

3. The content of the fund product is shown in terms of investment terms, cash flows, and profit and loss statements. The information processing system according to claim 1 .

4. The investment conditions include the amount of investment by the investor, the loss for each year within a specified period for the investor, and the final profit and loss; The information processing system according to claim 3 .

5. The cash flow includes the investment amount of the fund, the income, and the purchase amount. The information processing system according to claim 3 .

6. The income statement includes sales, including the income, expenses, including the depreciation and amortization expenses, and historical and cumulative profit amounts calculated based on the sales and expenses. The information processing system according to claim 3 .

7. The commercialization means includes, as a simulation, While changing the combination of the purchase amount, the income, the depreciation expense, the profit and loss of the fund, and the profit and loss of the investor for each of the t investment objects, Repeatedly executing the processes in the purchase amount calculation means, the depreciation calculation means, and the income calculation means; determining the content of the fund product so that the profit and loss amount of the fund is the amount desired by the investor based on the execution result of each process; The information processing system according to claim 1 .

8. The commercialization means executes a simulation of a combination of profit and loss of the fund and profit and loss of the investor when at least a part of the t investment targets becomes unavailable.

7. The information processing system according to claim 6.

9. The investment object is a race horse, The income is a variable prize depending on the horse's finishing position when it competes in a race. The information processing system according to claim 1 .

10. An information processing method executed by an information processing system for determining a fund product or a candidate thereof, which invests in an object to which depreciation is applied and which provides income according to the results of each repeated use, comprising: a purchase amount acquisition and calculation step of acquiring or calculating a purchase amount of an investment target of t (t is an integer value of 1 or more); a depreciation calculation step of calculating depreciation of each of the t investment objects; an income acquisition calculation step of acquiring or calculating the income obtained as a result of each of the one or more uses for each of the t investment objects; a profit and loss calculation step of calculating the profit and loss of the fund and the profit and loss of the investor based on the purchase amount, the income, and the depreciation cost; a commercialization step of setting products or candidates thereof among the products of the fund, at least for the number of shares of the investor, based on the purchase amount, the depreciation expense, and the income; An information processing method comprising:

11. An information processing method executed by an information processing system for determining a fund product or a candidate thereof, which invests in an object to which depreciation is applied and which provides income according to the results of each repeated use, comprising: a purchase amount acquisition and calculation step of acquiring or calculating a purchase amount of an investment target of t (t is an integer value of 1 or more); a depreciation calculation step of calculating depreciation of each of the t investment objects; an income acquisition calculation step of acquiring or calculating the income obtained as a result of each of the one or more uses for each of the t investment objects; a profit and loss calculation step of calculating the profit and loss of the fund and the profit and loss of the investor based on the purchase amount, the income, and the depreciation cost; a commercialization step of setting products or candidates thereof among the products of the fund, at least for the number of shares of the investor, based on the purchase amount, the depreciation expense, and the income; A program that executes control processing including:

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