Business support device, business support method, and business support program

Abstract

To support tax fare adjustment work accompanying the change of an owner of real estate.SOLUTION: A tax estimate calculation section by parcel unit calculates an estimated tax amount for each section in a predetermined fiscal year. A tax estimated calculation section in residence relocation unit calculates an estimated tax amount from a planned transfer date of a resident to a section to a year-end date of the predetermined fiscal year. The tax estimate calculation section by parcel unit calculates a fixed amount of tax for each parcel in a predetermined fiscal year. The tax estimated calculation section in residence relocation unit calculates a fixed amount of tax from a relocation date of the resident to the parcel to a year end date of the predetermined fiscal year. A difference calculation unit calculates a difference between the calculated estimated amount and the fixed amount of tax. A data generation unit generates payment request data for refunding the difference to the resident when the fixed amount of tax is smaller than the estimated amount, and generates charge request data for additionally charging the difference to the resident when the fixed amount of tax is larger than the estimated amount. An output control unit controls an output device to output the generated data.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a business support device, a business support method, and a business support program. [Background technology]

[0002] Patent Document 1 (JP 2019-159351 A) discloses a real estate business planning support device that supports business planning for the construction and rental management of apartment buildings based on performance data accumulated in the past regarding real estate.

[0003] This real estate business planning support device stores in a storage section first performance data relating to the past actual construction costs of an apartment building, second performance data relating to the past actual amount of income obtained by operating the rental property, and third performance data relating to the past actual amount of expenditure required to operate the rental property.

[0004] The estimation result calculation unit calculates the construction costs of an apartment building that can be built on the designated land, the income that can be obtained when renting out the apartment building, and the expenditures required to rent out the apartment building, based on the first to third performance data stored in the storage unit.The estimation result calculation unit then calculates the income and expenditures for building and renting out the apartment building on the designated land, based on the construction costs, income, and expenditure.

[0005] In such Patent Document 1, paragraph 0098 describes the two-year occupancy rate for each rental property and each lot, and paragraph 0131 describes the calculation of real estate acquisition tax, fixed asset tax, and other taxes (for land, the fixed asset tax road value, and for buildings, the general amount estimated from the construction floor area and the preservation registration unit price). [Prior art documents] [Patent documents]

[0006] [Patent Document 1] JP 2019-159351 A Summary of the Invention [Problem to be solved by the invention]

[0007] Here, the tax burden for a real estate property is the responsibility of the previous owner until the ownership of the property is changed, and after the ownership of the property is changed, the burden is transferred to the new owner. Therefore, it is necessary to calculate the tax amount before and after the change of ownership, but the tax settlement work that accompanies this change of ownership is a troublesome task for the person in charge.

[0008] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that are capable of supporting tax settlement procedures associated with a change in ownership of real estate. [Means for solving the problem]

[0009] In order to solve the above problems and achieve the object, the business support device of the present invention includes a parcel-specific tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified year by apportioning an estimated amount of tax for a real estate property by the share of each parcel in the real estate property; a planned transfer tax estimate calculation unit that calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the parcel in which residence has been decided to be until the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the parcel in which residence has been decided to be until the last day of the specified year by the total number of days in the specified year, and multiplying the result by the estimated amount of tax for the parcel in which residence has been decided; a parcel-specific tax finalization calculation unit that calculates a final amount of tax for each parcel in a specified year by apportioning the final amount of tax for the real estate property by the share of each parcel in the real estate property; The system has a transfer tax final amount calculation unit which calculates the final amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year for the section where residence has been determined by multiplying the divided value obtained by dividing the number by the total number of days in the specified year by the final amount of tax for the section where residence has been determined; a difference calculation unit which calculates the difference between an estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generation unit which generates payment request data for refunding the difference to the resident when a difference indicating that the final amount is smaller than the estimated amount is calculated, and generates billing request data for additionally billing the resident for the difference when a difference indicating that the final amount is greater than the estimated amount is calculated; and an output control unit which controls the output of the generated payment request data or billing request data via an output device.

[0010] In order to solve the above-mentioned problems and achieve the object, the business support method according to the present invention includes a section-by-section tax estimate calculation step in which a section-by-section tax estimate calculation unit calculates an estimated amount of tax for a specified year for a real estate property by prorating an estimated amount of tax for each section of the real estate property for a specified year, and a planned transfer tax estimate calculation unit calculates an estimated amount of tax for each section for a specified year by prorating the estimated amount of tax for each section of the real estate property for a specified year, and a planned transfer tax estimate calculation unit calculates an estimated amount of tax for each section for a specified year by prorating the estimated amount of tax for each section for a specified year for a real estate property for a specified year. a section-by-section tax final amount calculation step in which a section-by-section tax final amount calculation unit calculates a final amount of tax for each section in a specified year by prorating the final amount of tax for the real estate property for a specified year by the share of each section of the real estate property; The method includes a transfer tax final amount calculation step for calculating the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year for the section in which the residence has been decided to be, by multiplying the result obtained by dividing the number of days until the last day of the specified year by the total number of days in the specified year, by the final amount of tax for the section in which the residence has been decided; a difference calculation step in which a difference calculation unit calculates the difference between an estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generation step in which a data generation unit generates payment request data for refunding the difference to the resident when a difference indicating that the final amount is smaller than the estimated amount is calculated, and generates billing request data for additionally billing the resident for the difference when a difference indicating that the final amount is greater than the estimated amount is calculated; and an output control step in which an output control unit controls the output of the generated payment request data or billing request data via an output device.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, a business support program according to the present invention includes a computer including: a parcel-specific tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified year by apportioning an estimated amount of tax for a real estate property by the share of each parcel in the real estate property; a planned transfer tax estimate calculation unit that calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the parcel in which residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the parcel in which residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the estimated amount of tax for the parcel in which residence has been decided; a parcel-specific tax finalization calculation unit that calculates the final amount of tax for each parcel in a specified year by apportioning the final amount of tax for the real estate property by the share of each parcel in the real estate property; The device includes a transfer tax final amount calculation unit which calculates the final amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year for the section in which residence has been decided to be, by multiplying the result obtained by dividing the number of days until the last day of the specified year by the total number of days in the specified year, and a difference calculation unit which calculates the difference between the estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year, and a data generation unit which generates payment request data for refunding the difference to the resident when a difference is calculated indicating that the final amount is smaller than the estimated amount, and generates billing request data for additionally billing the resident for the difference when a difference is calculated indicating that the final amount is greater than the estimated amount, and an output control unit which controls the output of the generated payment request data or billing request data via an output device. Effect of the Invention

[0012] The present invention can assist in the settlement of taxes associated with a change in ownership of real estate. [Brief description of the drawings]

[0013] [Figure 1] Figure 1 shows who is responsible for taxes before and after the transfer of ownership of real estate. [Diagram 2] FIG. 2 is a block diagram illustrating a hardware configuration of the task support device according to the embodiment. [Diagram 3] FIG. 3 is a diagram illustrating an example of the section master. [Figure 4] FIG. 4 is a diagram illustrating an example of the project master. [Diagram 5] FIG. 5 is a diagram illustrating an example of the contract master. [Figure 6] FIG. 6 is a diagram showing the tax input screen in a state in which an estimated amount of property tax for a given fiscal year has been input. [Figure 7] FIG. 7 shows the tax input screen in a state in which an estimated amount of the real estate tax for one fiscal year prorated according to the share of each lot has been input. [Figure 8] FIG. 8 is a diagram showing parcel-by-parcel property tax data (estimate) generated based on an estimated amount of property tax for each parcel. [Figure 9] FIG. 9 is a diagram showing the contract master in a state in which a resident has input a planned date for moving into a determined section. [Figure 10] FIG. 10 is a diagram showing billing request data (estimate) that is generated by calculating an estimated amount of the property tax of a resident that will be incurred as a result of relocation on the scheduled relocation date. [Figure 11] FIG. 11 is a diagram showing the tax input screen in a state in which the final amount of property tax for a given fiscal year has been input. [Figure 12] FIG. 12 shows the tax input screen in a state in which the final amount of the property tax for one fiscal year prorated according to the share of each plot has been input. [Figure 13] FIG. 13 is a diagram showing the section-by-section property tax data (finalized) generated based on the finalized amount of property tax for each section. [Figure 14] FIG. 14 is a diagram showing the contract master in a state in which a confirmed move date has been input for a section determined by a resident. [Figure 15] FIG. 15 is a diagram showing an example of a screen display of the difference between the estimated amount and the final amount of the property tax for each block. [Figure 16]FIG. 16 is a diagram showing invoice request data for the difference to the contractor, which is generated when the estimated amount of the property tax for each section is smaller than the final amount. [Figure 17] FIG. 17 is a diagram showing payment request data for the difference to the business owner, which is generated when the estimated amount of the property tax for each block is larger than the final amount. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] A business support device according to an embodiment of the present invention will be described in detail below with reference to the drawings. As an example, the business support device according to this embodiment will be described as supporting the settlement of fixed property tax and city planning tax (hereinafter, these two taxes will be collectively referred to as "fixed property tax") in real estate sales (condominium sales). Note that the present invention may also be applied to a business support device that supports the settlement of other taxes, and is not limited to the following embodiment.

[0015] (overview) As an example of the tax settlement work related to real estate sales (sales of apartment buildings), there is the settlement work of fixed property tax and city planning tax (hereinafter, these two taxes are collectively referred to as property tax). This property tax settlement work is the work of invoicing the contractor's share of the property tax paid in advance by the seller of the real estate.

[0016] In other words, the property tax for the year is paid by the owner of the property (business owner) at the beginning of the year, but as shown in Figure 1, if the owner of the property changes during the year, the new owner (contract holder) will be responsible for the property tax after the ownership is transferred.

[0017] For this reason, it is necessary to calculate the amount of tax before and after a change in ownership of real estate, but the process of settling the taxes that accompany this change in ownership is a tedious task for those in charge.

[0018] The business support device of the embodiment calculates the property tax for each parcel from the property tax for the entire property and the co-ownership interest of each parcel, and supports the person in charge in the settlement process.

[0019] In addition, the business support device of the embodiment calculates the estimated amount of property tax to be paid by the contractor based on the estimated amount of property tax for one year and the scheduled date of ownership transfer, and supports the settlement work of the person in charge. As a result, the estimated amount of property tax calculated can be billed to the contractor.

[0020] The business support device of the embodiment also calculates the final amount of the property tax to be paid by the contractor based on the final amount of the property tax and the ownership transfer date, and supports the settlement work of the person in charge. Also, the business support device calculates the difference between the estimated amount of the property tax and the final amount, and supports the settlement work of the person in charge.

[0021] (Hardware configuration) As shown in FIG. 2, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 is an example of an output device, and may be, for example, a display unit such as a monitor device (including a home television), a printing device, or a speaker device. As the input device 6, a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to realize a pointing device function may be used. The communication interface unit 4 is connected to a network such as a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0022] The storage unit 2 may be, for example, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), or an SSD (Solid State Drive). The storage unit 2 stores a business support program that supports real estate tax settlement operations. In addition, a section master 11, a project master 12, and a contract master 13, which will be described later, are formed in the memory area of ​​the storage unit 2. In addition, the storage unit 2 stores various data such as section-specific real estate tax data, billing request data, and payment request data.

[0023] In the partition master 11, property codes, partition numbers of partitions in the property, and the share numerators of each partition are registered (stored) as shown in Fig. 3. The example in Fig. 3 shows that a real estate property with a property code of "0001" has partitions numbered 101 to 103, and the share numerators are "40," "50," and "60," respectively.

[0024] The property tax starting month for each property is registered (stored) in the project master 12. In the example of Fig. 4, the property tax starting month for the real estate property with a property code of "0001" is registered as "January (=January to December)."

[0025] In the contract master 13, the property code, plot number, contractor name, contract date, planned relocation date, and relocation date are registered (stored) as shown in FIG. 5. The example in FIG. 5 shows an example in which it has been decided that "User A" will live in room 101 and "User B" will live in room 102 of a real estate property with a property code of "0001" under a contract for "April 1, 2022." As will be described later, the planned move-in date of the resident who has signed the contract is input for the "planned move-in date." In addition, the actual move-in date of the resident who has signed the contract is input for the "move-in date."

[0026] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, and thereby functions as an area-specific tax estimate calculation unit 21, an area-specific tax estimate calculation unit 22, an area-specific tax final amount calculation unit 23, a final transfer tax amount calculation unit 24, a difference calculation unit 25, a data generation unit 26, and a display control unit 27, as shown in FIG. 2.

[0027] The display control unit 27 is an example of an output control unit when the output device 7, which is an example of an output device, is a display unit. When obtaining printout of payment request data and billing request data described below, the output device 7 becomes a printer, and the print control unit, instead of the display control unit 27, supplies the payment request data and billing request data to the printer to obtain the printout. When obtaining audio output of the payment request data and billing request data, the output device 7 becomes a speaker device, and the audio output control unit, instead of the display control unit 27, supplies the payment request data and billing request data to the speaker device to obtain the audio output.

[0028] The parcel-by-parcel tax estimate calculation unit 21 calculates an estimate of the tax on each parcel in a given year by apportioning the estimated tax on the real estate property for a given year to the share of each parcel in the real estate property (the shared ownership numerator in Figure 3).

[0029] The estimated transfer tax calculation unit 22 calculates an estimated amount of tax corresponding to the period from the planned relocation date of the resident to the section where residence has been decided to the last day of the specified year, by dividing the number of days from the planned relocation date of the resident to the section where residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the estimated amount of tax for the section where residence has been decided to the last day of the specified year.

[0030] The section-by-section tax final amount calculation unit 23 calculates the final amount of tax for each section in a given year by apportioning the final amount of tax for the real estate property in a given year among the shares of each section of the real estate property.

[0031] The transfer tax final amount calculation unit 24 calculates the final amount of tax corresponding to the period from the resident's relocation date to the section where residence has been determined to the last day of the specified year by dividing the number of days from the resident's relocation date to the section where residence has been determined to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the final amount of tax for the section where residence has been determined.

[0032] The difference calculation unit 25 calculates the difference between the estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of a specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of a specified year.

[0033] When a difference is calculated indicating that the final amount is smaller than the estimated amount, the data generating unit 26 generates payment request data for refunding the difference to the resident, and when a difference is calculated indicating that the final amount is larger than the estimated amount, the data generating unit 26 generates billing request data for billing the resident for the additional difference.

[0034] The display control unit 27, which is an example of an output control unit, controls the output (display) of the generated payment request data or billing request data via an output device (output device 7).

[0035] In addition, when the section-by-section tax amount calculation unit 23 calculates the final amount for the section with the largest share, it subtracts the total amount of the final tax amounts for each section other than the section with the largest share from the final tax amount for a given year for the real estate property to calculate the final amount for the section with the largest share.

[0036] (Support for property tax settlement operations) Next, a support operation for the settlement of fixed property taxes in the business support device 1 of the embodiment will be described. The control unit 3 of the business support device 1 executes a business support project stored in the storage unit 2, thereby functioning as a parcel-by-parcel tax estimate calculation unit 21, a planned transfer tax estimate calculation unit 22, a parcel-by-parcel tax final amount calculation unit 23, a final transfer tax amount calculation unit 24, a difference calculation unit 25, a data generation unit 26, and a display control unit 27, and supports the settlement of fixed property taxes shown in the following steps S1 to S5.

[0037] In this example, the business support device 1 of the embodiment is described as being realized by software from the section-by-section tax estimated amount calculation unit 21 to the display control unit 27, but a part or all of the section-by-section tax estimated amount calculation unit 21 to the display control unit 27 may be realized by hardware. In either case, the same effect as described below can be obtained.

[0038] (Step S1) First, in step S1, the business support device 1 of the embodiment calculates and registers an estimated property tax amount for each section by proportional division based on the predicted property tax amount (estimated property tax amount) for the entire property.

[0039] Specifically, the person in charge specifies, via the input device 6, the display of an input screen for inputting the estimated and final amounts of property tax for the entire property. When this specification operation is performed, the display control unit 27 displays, via the output device 7, the input screen shown in Fig. 6. At this stage, as shown in Fig. 6, the person in charge inputs the estimated amounts of fixed asset tax of 500,000 yen and city planning tax of 600,000 yen, which correspond to the land portion, and also inputs the estimated amounts of fixed asset tax of 700,000 yen and city planning tax of 800,000 yen, which correspond to the building portion, into the input screen.

[0040] When this input is made, the parcel-specific tax estimate calculation unit 21 detects the co-ownership share numerator of each parcel of the property for which the estimated amount of property tax has been input on the input screen by referring to the parcel master 11 shown in Fig. 3. Then, the parcel-specific tax estimate calculation unit 21 calculates the estimated amount of property tax according to the co-ownership share numerator of each parcel from the estimated amount of property tax for the entire property.

[0041] Specifically, the numerator of the common ownership portion of Room 101 is "40." Therefore, the parcel-specific tax estimate calculation unit 21 calculates the estimated real estate tax amount for the land and building for each parcel by performing the following calculation. Note that the following is an example of calculating the estimated real estate tax amount for Room 101. The estimated real estate tax amounts for the other parcels are calculated in the same way, so please refer to the following.

[0042] Estimated fixed asset tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 500,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 133,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0043] Estimated city planning tax for the entire property x (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerator) = 600,000 yen x (40 ÷ (40 + 50 + 60)) = 160,000 yen

[0044] Estimated fixed asset tax for the entire building x (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 700,000 yen x (40 ÷ (40 + 50 + 60)) ≒ 186,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0045] Estimated city planning tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 800,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 213,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0046] In this manner, when the estimated amount of property tax for each section is calculated, the display control unit 27 inputs and displays the calculated estimated amount of property tax for the land of each section and the estimated amount of property tax for the building of each section on the input screen for the estimated amount and final amount by section shown in FIG.

[0047] 8, the data generating unit 26 generates property tax data (estimate) by section including the property code, fiscal year information, section number, estimated / final classification (classification information indicating whether the property tax is an estimated amount or a final amount), land / building classification, and tax classification (classification information indicating whether it is a fixed asset tax or a city planning tax), and stores this in the storage unit 2. At this stage, the estimated / final classification is "estimate."

[0048] (Step S2) Next, in step S2, the business support device 1 of the embodiment calculates an estimated amount to be charged to the contractor in association with the contract for the section of the property. Specifically, for example, in association with the contract for each section of "Room 101" and "Room 102" of a property with a property code of "0001", the person in charge inputs the planned move-in dates for "Room 101" and "Room 102" in the contract master 13 as shown in FIG. 9. FIG. 9 shows an example in which "September 30, 2023" and "October 31, 2023" are input as the planned move-in dates for "Room 101" and "Room 102", respectively.

[0049] Next, the estimated transfer tax calculation unit 22 refers to the project master 12 shown in Fig. 4 and detects the starting month of the fixed property tax calculation for the properties "Room 101" and "Room 102" for which a contract has been concluded. In the example of Fig. 4, the starting month of the fixed property tax calculation for the properties "Room 101" and "Room 102" (property code = 00001) is set to "January".

[0050] If the fixed property tax starting month is "January," the last day of the year is "December 31st." In this case, the contractor will be responsible for the fixed property tax for the number of days from the planned relocation date to December 31st. For example, if the fixed property tax starting month is "April," the contractor will be responsible for the fixed property tax for the number of days from the planned relocation date to March 31st of the following year.

[0051] The estimated transfer tax calculation unit 22 calculates the estimated amount of the property tax to be paid by the contractor of each plot by carrying out the following calculation.

[0052] In other words, the contractor of Room 101 must pay the property tax for the number of days between September 30, 2023 and December 31, 2023. For this reason, the estimated relocation tax calculation unit 22 calculates the estimated amount of property tax to be paid by the contractor of Room 101 by performing the following calculation.

[0053] Estimated property tax for Room 101 (133,000 yen + 160,000 yen + 186,000 yen + 213,000 yen) x (number of days from September 30th to December 31st ÷ 365 days) = 692,000 yen x (93 days ÷ 365 days) ≒ 176,000 yen (estimated amount, rounded down to the nearest 100 yen)

[0054] Similarly, the contractor of Room 102 must pay the property tax for the number of days between October 31, 2023 and December 31, 2023. For this reason, the estimated relocation tax calculation unit 22 calculates the estimated amount of property tax to be paid by the contractor of Room 102 by performing the following calculation.

[0055] Estimated property tax for Room 102: (166,000 yen + 200,000 yen + 233,000 yen + 266,000 yen) x (number of days from October 31 to December 31 ÷ 365 days) = 865,000 yen x (62 days ÷ 365 days) ≒ 146,000 yen (estimated amount, rounded down to the nearest 100 yen)

[0056] Once the estimated amount of property tax to be paid by the contractor for each section has been calculated in this manner, the data generation unit 26 generates billing request data (estimate) for billing the contractor for their share of property tax, including the property code, section number, contractor name, expense item, and amount, as shown in Figure 10, and stores this in the memory unit 2. In this case, the expense item for journal entry will be "estimated property tax." Also, at this stage, the amount is the "estimate" amount.

[0057] (Step S3) Next, in step S3, the business support device 1 of the embodiment calculates and registers the estimated amount (final) of the property tax for each section by proportional division based on the finalized amount of the property tax for the entire property (finalized amount of the property tax).

[0058] Specifically, in this example, when the Tokyo Metropolitan Government notifies the person in charge of the fixed property tax and city planning tax for the entire property with property code 0001, the person in charge performs a designation operation via the input device 6 to display an input screen for inputting the estimated amount and final amount of the fixed property tax for the entire property. When this designation operation is performed, the display control unit 27 displays the input screen shown in Fig. 11 via the output device 7. As shown in Fig. 11, the person in charge inputs the final amount of fixed property tax of 550,000 yen and city planning tax of 660,000 yen, which corresponds to the land portion, and also inputs the final amount of fixed property tax of 770,000 yen and city planning tax of 880,000 yen, which corresponds to the building portion, into the input screen.

[0059] When this input is made, the parcel-specific tax amount calculation unit 23 detects the co-ownership share numerator of each parcel of the property for which the fixed property tax amount has been input on the input screen by referring to the parcel master 11 shown in Fig. 3. Then, the parcel-specific tax amount calculation unit 23 calculates the fixed property tax amount corresponding to the co-ownership share numerator of each parcel from the fixed property tax amount of the entire property.

[0060] Specifically, the numerator of the common share of Room 101 is "40." Therefore, the section-specific tax final amount calculation unit 23 calculates the final amount of the fixed asset tax for the land portion of Room 101 by performing the following calculation.

[0061] Fixed asset tax amount for the entire property × (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 550,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 146,666 yen (as this is a fixed amount, less than 1 yen is rounded down)

[0062] Fixed asset tax amount for the entire property × (numerator of co-ownership interest in Room 102 ÷ total of co-ownership interest numerators) = 550,000 yen × (50 ÷ (40 + 50 + 60)) ≒ 183,333 yen (as this is a fixed amount, less than 1 yen is rounded down)

[0063] Here, the section-specific tax amount calculation unit 23 calculates the fixed asset tax or city planning tax of the section with the largest shared ownership numerator by subtracting the total amount of fixed asset tax or city planning tax of other sections from the fixed asset tax or city planning tax of the entire property.

[0064] That is, in this example, the parcel with the largest value of the common share numerator is "Room 103" with a common share numerator of "60". Therefore, the parcel-specific tax amount calculation unit 23 calculates the fixed property tax amount for the land of Room 103 by the following calculation.

[0065] The final amount of the fixed asset tax for the land of the entire property - (the final amount of the fixed asset tax for the land of Room 101 + the final amount of the fixed asset tax for the land of Room 102) = 550,000 yen - (146,666 yen + 183,333 yen) ≒ 220,010 yen (as this is the final amount, less than 1 yen is rounded down)

[0066] Similarly, the section-by-section tax final amount calculation unit 23 calculates the final amount of city planning tax for the land portion of each section by performing the following calculation.

[0067] The final amount of city planning tax for the entire property × (the numerator of the co-ownership interest in Room 101 ÷ the total of the numerators of the co-ownership interest) = 660,000 yen × (40 ÷ (40 + 50 + 60)) = 176,000 yen

[0068] The final amount of city planning tax for the entire property x (the numerator of the co-ownership interest in Room 102 ÷ the total of the numerators of the co-ownership interest) = 660,000 yen x (50 ÷ (40 + 50 + 60)) = 220,000 yen

[0069] The final amount of city planning tax for the entire property - (the final amount of city planning tax for the land of Room 101 + the final amount of city planning tax for the land of Room 102) = 660,000 yen - (176,000 yen + 220,000 yen) = 264,000 yen

[0070] In addition, the section-by-section tax final amount calculation unit 23 calculates the final amount of the fixed property tax for the building of Room 101 by performing the following calculation.

[0071] Fixed asset tax amount for the entire building x (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 770,000 yen x (40 ÷ (40 + 50 + 60)) ≒ 205,333 yen (as this is a fixed amount, less than 1 yen is rounded down)

[0072] Fixed asset tax amount for the entire building of the property × (numerator of co-ownership interest in Room 102 ÷ total of co-ownership interest numerators) = 770,000 yen × (50 ÷ (40 + 50 + 60)) ≒ 256,666 yen (as this is a fixed amount, less than 1 yen is rounded down)

[0073] The final amount of fixed asset tax for the entire property - (the final amount of fixed asset tax for the building of Room 101 + the final amount of fixed asset tax for the building of Room 102) = 770,000 yen - (205,333 yen + 256,666 yen) ≒ 308,100 yen

[0074] Similarly, the section-by-section tax final amount calculation unit 23 calculates the final amount of city planning tax for the buildings in each section by performing the following calculation.

[0075] Final amount of city planning tax for the entire building of the property × (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 880,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 234,666 yen (as this is a final amount, less than 1 yen is rounded down)

[0076] Final amount of city planning tax for the entire building of the property × (numerator of co-ownership interest in Room 102 ÷ total of co-ownership interest numerators) = 880,000 yen × (50 ÷ (40 + 50 + 60)) = 293,333 yen (as this is a final amount, any amount less than 1 yen is rounded down)

[0077] The final amount of city planning tax for the entire property - (the final amount of city planning tax for room 101 + the final amount of city planning tax for room 102) = 880,000 yen - (234,666 yen + 293,333 yen) = 352,100 yen

[0078] In this manner, when the final amount of property tax for each section is calculated, the display control unit 27 inputs and displays the calculated final amount of property tax for the land of each section and the final amount of property tax for the building of each section on the input screen for the estimated amount and final amount by section shown in FIG. 12.

[0079] In addition, the data generation unit 26 generates plot-specific real estate tax data (final) corresponding to the final amount, including property code, fiscal year information, plot number, estimated / final classification, land / building classification, and tax classification, as shown in Figure 13, and stores this in the memory unit 2.

[0080] (Step S4) Next, in step S4, the business support device 1 of the embodiment performs an input process of the "moving date", which is the confirmed move-in date of the contractor, input by the person in charge. Specifically, when the move-in date of the contractor is confirmed, the person in charge inputs the confirmed move-in date in the "moving date" input field of the contract master 13, as shown in FIG. 14. The data generation unit 26 stores the confirmed move-in date in the contract master 13. The example of FIG. 14 shows that the move-in date of user A to room 101 is confirmed as "November 30, 2023", and the move-in date of user B to room 102 is confirmed as "October 31, 2023".

[0081] (Step S5) Next, in step S5, the transfer tax final amount calculation unit 24 calculates the final amount of the fixed property tax borne by the contractor for each section based on the finalized transfer date. The difference calculation unit 25 calculates the difference between the planned amount of the fixed property tax borne by each contractor calculated on the planned transfer date shown in Fig. 9 and the final amount of the fixed property tax borne by the contractor for each section, calculated as follows based on the finalized transfer date. Then, the data generation unit 26 generates, according to this difference, billing request data (final) for billing the contractor for payment of the difference, or payment request data (final) for requesting the contractor to pay the difference.

[0082] Specifically, since the contractor for Room 101 has a confirmed move-in date of "November 30, 2023," it is confirmed that the contractor will be responsible for the real estate tax from "November 30, 2023 to December 31, 2023." Therefore, the transfer tax confirmation amount calculation unit 24 calculates the confirmed real estate tax for the contractor for Room 101 by performing the following calculation.

[0083] Fixed property tax amount for Room 101 x (number of days between the fixed move date and December 31st ÷ 365 days) = (146,666 yen + 176,000 yen + 205,333 yen + 234,666 yen) x (number of days between November 30th and December 31st ÷ 365 days) = 762,665 yen x (32 days ÷ 365 days) = 66,863 yen

[0084] The difference calculation unit 25 calculates the difference between the final amount of the property tax of the contractor of Room 101 calculated in this way and the estimated amount of the property tax that has already been invoiced, shown in Fig. 10. In the case of the contractor of Room 101, the difference is "66,863 yen - 176,000 yen = -109,137 yen." This means that since the final amount of the property tax is less than the estimated amount, the difference needs to be refunded to the contractor.

[0085] In this way, when the final amount of the property tax is smaller than the estimated amount, the data generation unit 26 generates payment request data (finalized) including the property code, plot number, contractor name, expense item, and refund amount as shown in FIG. 17, and stores it in the memory unit 2. The display control unit 27 displays this payment request data (finalized) via the output device 7 at a timing specified by the person in charge. This allows the person in charge to recognize the amount to be refunded to the contractor. A printout or an audio output may be obtained based on the billing request data (finalized) or the payment request data (finalized).

[0086] In contrast, the contractor of Room 102 has a confirmed move-in date of "October 31, 2023", and therefore is confirmed to be liable for the real estate tax from "October 31, 2023 to December 31, 2023". For this reason, the transfer tax final amount calculation unit 24 calculates the finalized real estate tax of the contractor of Room 102 by performing the following calculation.

[0087] Fixed property tax for Room 102 x (number of days between the fixed move date and December 31st ÷ 365 days) = (183,333 yen + 220,000 yen + 256,666 yen + 293,333 yen) x (number of days between October 31st and December 31st ÷ 365 days) = 953,332 yen x (62 days ÷ 365 days) = 162,785 yen

[0088] The difference calculation unit 25 calculates the difference between the final amount of the property tax of the contractor of Room 102 calculated in this way and the estimated amount of the property tax that has already been invoiced, shown in Fig. 10. In the case of the contractor of Room 102, the difference is "162,785 yen - 146,000 yen = + 16,785 yen." This means that since the final amount of the property tax is greater than the estimated amount, it is necessary to invoice the contractor for the difference.

[0089] In this way, when the final amount of the property tax is greater than the estimated amount, the data generation unit 26 generates payment request data (finalized) including the property code, plot number, contractor name, expense item, and amount to be billed to the contractor, as shown in FIG. 16, and stores it in the memory unit 2. The display control unit 27 displays this payment request data (finalized) via the output device 7 at a timing specified by the person in charge. This allows the person in charge to recognize the amount to be billed to the contractor. A printout or an audio output may be obtained based on the billing request data (finalized) or the payment request data (finalized).

[0090] (Effects of the embodiment) As is clear from the above description, the task support device 1 according to the embodiment can achieve the following effects.

[0091] 1. The amount of property tax paid for each real estate property, including the amount per lot and the company's share, can be properly managed.

[0092] 2. The estimated amount is compared with the final amount, and if the estimated amount is higher, a refund can be made to the subscriber, or if the final amount is higher, an additional invoice can be made to the subscriber, and the invoice payment can be automatically switched depending on the difference.

[0093] 3. Detailed daily calculations can be performed automatically, supporting real estate tax settlement procedures, improving work efficiency and reducing errors.

[0094] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, and can therefore contribute to Goals 8 and 9 of the SDGs.

[0095] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of Goals 12, 13, and 15 of the SDGs.

[0096] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0097] [Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0098] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0099] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0100] Moreover, with regard to the task support device 1, each of the components shown in the figures is a functional concept, and does not necessarily have to be physically configured as shown in the figures.

[0101] For example, the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium including programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 1 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD. This computer program is executed by being loaded into a RAM, and constitutes the control unit 3 in cooperation with the CPU.

[0102] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and it is also possible to download all or part of it as needed.

[0103] The business support program for executing the process described in the present embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0104] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that achieves its function by working with a separate program, such as an OS. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading a recording medium in the business support device 1 shown in the embodiment, as well as the installation procedure after reading.

[0105] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0106] The business support device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device to which any peripheral device is connected. The information processing device may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0107] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0108] The present invention is suitable for application to the settlement of various taxes in real estate business. [Explanation of symbols]

[0109] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 11 Section Master 12 Project Master 13 Contract Master 21. Estimated Tax Amount Calculation Section by Area 22 Transfer Tax Estimate Calculation Department 23. Calculation of Tax Amount by Area 24 Transfer Tax Final Amount Calculation Section 25 Difference Calculation Department 26 Data Generation Section 27 Display control section

Claims

1. a parcel-by-parcel tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a given fiscal year by apportioning an estimated amount of tax for the real estate property in the given fiscal year to the parcel-by-parcel share of the real estate property; a planned transfer tax estimated amount calculation unit that calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by the total number of days of the specified year, and multiplying the quotient by the estimated amount of tax for the section where residence has been decided; a parcel-by-parcel tax amount calculation unit that calculates a tax amount for each parcel in a given year by apportioning the tax amount for the real estate property in a given year to the share for each parcel of the real estate property; a transfer tax final amount calculation unit that calculates a final amount of tax corresponding to the period from the relocation date of the resident to the section where the residence has been determined to the last day of the specified year by dividing the number of days from the relocation date of the resident to the section where the residence has been determined to the last day of the specified year by the total number of days of the specified year, and multiplying the result by the final amount of tax for the section where the residence has been determined; a difference calculation unit that calculates the difference between an estimated amount of tax corresponding to the period from the scheduled relocation date of the resident to the last day of the specified year and a final amount of tax corresponding to the period from the relocation date of the resident to the last day of the specified year; a data generating unit which generates payment request data for refunding the difference to the resident when the difference calculated indicates that the final amount is smaller than the estimated amount, and generates billing request data for additionally billing the resident for the difference when the difference calculated indicates that the final amount is larger than the estimated amount; an output control unit that controls output of the generated payment request data or the billing request data via an output device; A business support device having the above configuration.

2. When calculating the final amount of the parcel with the largest share, the parcel-specific tax amount calculation unit calculates the final amount of the parcel with the largest share by subtracting the total amount of the final amount of the tax of each parcel other than the parcel with the largest share from the final amount of the tax of the real estate property for a specified year, 2. The business support device according to claim 1,

3. The said taxes are fixed property tax and city planning tax; 3. The business support device according to claim 1 or 2,

4. A parcel-by-parcel tax estimate calculation step in which the parcel-by-parcel tax estimate calculation unit calculates an estimated amount of tax for each parcel in a specified year by dividing the estimated amount of tax for the real estate property in a specified year by the share of each parcel in the real estate property; a planned transfer tax estimated amount calculation step in which an estimated transfer tax amount calculation unit calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by the total number of days of the specified year, and multiplying the result by the estimated amount of tax for the section where residence has been decided; a section-by-section tax amount calculation unit calculating a section-by-section tax amount by dividing the section-by-section tax amount for a specific year by the share of each section of the real estate property, the section-by-section tax amount calculation step calculating a section-by-section tax amount for a specific year; a transfer tax final amount calculation step in which a transfer tax final amount calculation unit calculates a final amount of tax corresponding to the period from the relocation date of the resident to the section where residence has been determined to the last day of the specified year by dividing the number of days from the relocation date of the resident to the section where residence has been determined to the last day of the specified year by the total number of days of the specified year, and multiplying the result by the final amount of tax for the section where residence has been determined; a difference calculation step in which a difference calculation unit calculates the difference between an estimated amount of tax corresponding to the period from the scheduled relocation date of the resident to the last day of the specified year and a final amount of tax corresponding to the period from the relocation date of the resident to the last day of the specified year; a data generating step of generating payment request data for refunding the difference to the resident when the calculated difference indicates that the final amount is smaller than the estimated amount, and generating billing request data for additionally billing the resident for the difference when the calculated difference indicates that the final amount is larger than the estimated amount; an output control step in which an output control unit controls output of the generated payment request data or the billing request data via an output device; A business support method having the above-mentioned features.

5. Computer, a parcel-by-parcel tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a given fiscal year by apportioning an estimated amount of tax for the real estate property in the given fiscal year to the parcel-by-parcel share of the real estate property; a planned transfer tax estimated amount calculation unit that calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the section where residence has been decided to the last day of the specified year by the total number of days of the specified year, and multiplying the quotient by the estimated amount of tax for the section where residence has been decided; a parcel-by-parcel tax amount calculation unit that calculates a tax amount for each parcel in a given year by apportioning the tax amount for the real estate property in a given year to the share for each parcel of the real estate property; a transfer tax final amount calculation unit that calculates a final amount of tax corresponding to the period from the relocation date of the resident to the section where the residence has been determined to the last day of the specified year by dividing the number of days from the relocation date of the resident to the section where the residence has been determined to the last day of the specified year by the total number of days of the specified year, and multiplying the result by the final amount of tax for the section where the residence has been determined; a difference calculation unit that calculates the difference between an estimated amount of tax corresponding to the period from the scheduled relocation date of the resident to the last day of the specified year and a final amount of tax corresponding to the period from the relocation date of the resident to the last day of the specified year; a data generating unit which generates payment request data for refunding the difference to the resident when the difference calculated indicates that the final amount is smaller than the estimated amount, and generates billing request data for additionally billing the resident for the difference when the difference calculated indicates that the final amount is larger than the estimated amount; functioning as an output control unit that controls output of the generated payment request data or the billing request data via an output device; A business support program that features:

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