Classification generation device, classification generation method, and classification generation program

Abstract

To provide a classification generation device, a classification generation method, and a classification generation program which enable selection of a timing for deducting a purchase tax amount in accordance with a progress of a project.SOLUTION: This classification generation device comprises: payment plan input means for inputting an expense item master in which an expense item and a consumption tax recognition class are set and payment plan data containing a payment plan number, a project, an expense item, a tax class, a tax-excluded amount, a consumption tax amount, and a tax-included amount, generating classification data on the basis of the payment plan data, and generating a consumption tax in accordance with the consumption tax recognition class in the expense item master in this case; and transfer means for generating transfer classification data on the basis of the payment plan data to be transferred at a designated stage, and generates a consumption tax in accordance with a consumption tax recognition class of the expense item master in this case.SELECTED DRAWING: Figure 3

Description

[Technical field]

[0001] The present invention relates to a journal entry creating device, a journal entry creating method, and a journal entry creating program. [Background technology]

[0002] Patent Document 1 discloses a configuration in which payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax are input, and based on the payment request data, percentage of completion cost data is created according to the percentage of completion method, including a percentage of completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating before or after delivery, and a transfer entry is created based on the percentage of completion method cost data, in which consumption tax is recognized at the time of delivery and the cost is transferred. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2023-006745 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, in the above-mentioned Patent Document 1, the input tax is deducted in a lump sum at the time of delivery, so it is not possible to select the timing of the input tax deduction depending on the progress of the project.

[0005] The present invention has been made in consideration of the above, and aims to provide a journal entry creation device, a journal entry creation method, and a journal entry creation program that enable selection of the timing of input tax deduction depending on the progress of a project. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation device equipped with a control unit, the control unit being configured to be able to access an item master in which expenses and consumption tax recognition categories are set, and which is characterized by comprising: a payment schedule input means for inputting, when a payment occurs, payment schedule data including a payment schedule number, project, expense item, tax category, amount excluding tax, consumption tax amount, and amount including tax, and creating journal entry data based on the payment schedule data, at which time consumption tax is generated in accordance with the consumption tax recognition category of the expense item master; and a transfer means for creating transfer journal entry data at a specified stage, based on the payment schedule data to be transferred, and at which time consumption tax is generated in accordance with the consumption tax recognition category of the expense item master.

[0007] In addition, according to one aspect of the present invention, if the consumption tax recognition category of the expense item master is "at the time of occurrence," the payment schedule input means may cause consumption tax to be incurred at the time when the accounting data for cost occurrence is generated.

[0008] In addition, according to one aspect of the present invention, when the consumption tax recognition category of the expense item master is "at the time of completion," the transfer means may generate consumption tax in the transfer journal data at the time of the completion transfer, and after completion, the payment schedule input means may generate consumption tax at the time the journal data for cost occurrence is generated.

[0009] According to one aspect of the present invention, when the consumption tax recognition category of the expense item master is "at the time of cost transfer," the transfer means generates consumption tax in the transfer journal data at the time of cost transfer.

[0010] According to another aspect of the present invention, the consumption tax recognition category of the expense item master may be set by an operator.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides a method for creating journal entries executed by an information processing device equipped with a control unit, wherein the control unit is configured to be able to access an item master in which items and consumption tax recognition categories are set, and the method is characterized in that it includes a payment schedule input step, which, when a payment occurs, inputs payment schedule data including a payment schedule number, project, item, tax category, amount excluding tax, consumption tax amount, and amount including tax, and creates journal entry data based on the payment schedule data, at which time consumption tax is generated in accordance with the consumption tax recognition category of the item master, and a transfer step, which, at a specified stage, creates transfer journal entry data based on the payment schedule data to be transferred, at which time consumption tax is generated in accordance with the consumption tax recognition category of the item master.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation program to be executed by an information processing device having a control unit, the control unit being configured to be able to access an expense item master in which an expense item and a consumption tax recognition category are set, and the control unit: The journal entry creation program causes a computer to execute the following steps when a payment occurs: a payment schedule input step for inputting payment schedule data including a payment schedule number, project, expense item, tax category, amount excluding tax, consumption tax amount, and amount including tax, and creating journal entry data based on the payment schedule data, in which consumption tax is generated in accordance with the consumption tax recognition category of the expense item master; and a transfer step for creating transfer journal entry data at a specified stage, in which consumption tax is generated in accordance with the consumption tax recognition category of the expense item master. Effect of the Invention

[0013] According to the present invention, it is possible to select the timing of input tax deduction depending on the progress of the project. [Brief description of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram for explaining the prior art. [Diagram 2] FIG. 2 is a diagram for explaining the mechanism of the present invention. [Diagram 3] FIG. 3 is a block diagram showing an example of the configuration of the journal entry creating device in this embodiment. [Figure 4] FIG. 4 is a diagram for explaining the consumption tax classification. [Diagram 5] FIG. 5 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 8] FIG. 8 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 12A] FIG. 12A is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 12B] FIG. 12B is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 17A] FIG. 17A is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 17B] FIG. 17B is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 18] FIG. 18 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 19] FIG. 19 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 20] FIG. 20 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 21] FIG. 21 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 22A] FIG. 22A is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 22B] FIG. 22B is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 23] FIG. 23 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 24A] FIG. 24A is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 24B] FIG. 24B is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0015] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0016] [1. Overview] For example, under the conventional technology (JP Patent Publication No. 2023-006745), when a payment is made for a condominium that is in progress, a condominium developer does not claim an input tax credit at the time of the payment, but instead claims the input tax credit in a lump sum at the time of delivery.

[0017] In contrast, in the present invention, the timing of input tax deduction can be selected according to the progress of the project. Specifically, in the present invention, depending on the progress of the project, it is possible to select whether to apply input tax deduction each time when work is in progress, or to apply input tax deduction at the time of completion and then apply input tax deduction each time for subsequent occurrences, or to apply input tax deduction at the time of delivery.

[0018] FIG. 1 is a diagram for explaining the conventional technology. In the conventional technology, a custom-built house is assumed. In the case of a custom-built house, there is almost no time gap between completion and delivery. In FIG. 1, (1) a buyer requests a custom-built house from a house manufacturer, (2) the house manufacturer places an order with a construction company, (3) the construction company makes an invoice upon completion, (4) the house manufacturer makes payment to the construction company, and (5) the house manufacturer delivers the house to the buyer (cost transfer). Therefore, the conventional technology sets whether or not to apply input tax deduction at the timing of (4) and (5).

[0019] Figure 2 is a diagram for explaining the outline of the mechanism of the present invention. In the present invention, there are developers who generate consumption tax when it occurs for each condominium developer, developers who deduct input tax at the time of completion, and developers who deduct input tax at the time of cost transfer. Therefore, the present invention has constructed a mechanism that can cover the needs of all developers.

[0020] In the case of conventional technology, input tax was deducted during construction and at the time of delivery for custom-built homes, but with this invention, input tax can be deducted at each of the following times for condominium development: construction in progress → completion → delivery (when the cost is transferred).

[0021] In Figure 2, (1) the developer places an order with the general contractor, (2) the general contractor invoices the developer, (3) the developer makes payment, (4) upon completion / construction (completion transfer), the stage transfer process is carried out, (5) the buyer makes a purchase offer to the developer, and (6) the developer performs delivery (cost transfer) and stage transfer process.

[0022] In condominium development, there is a gap between completion and delivery. Therefore, in this invention, input tax is deducted at the timing of (3) payment, (4) completion transfer, and (5) delivery (cost transfer). For (4) and (5), input tax is deducted in the stage transfer process.

[0023] The present invention is widely applicable to real estate, construction and other projects.

[0024] [2. Configuration] An example of the configuration of the journal entry creating device according to this embodiment will be described with reference to Fig. 3 and the like. The journal entry creating device according to this embodiment can be suitably used in real estate companies such as condominium developers. Fig. 3 is a block diagram showing an example of the configuration of the journal entry creating device 100 according to this embodiment.

[0025] The journal entry creating device 100 is a commercially available desktop personal computer. The journal entry creating device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0026] The journal entry creating device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the journal entry creating device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0027] The communication interface unit 104 communicably connects the journal entry creating device 100 to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the journal entry creating device 100 and the server 200 to each other so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0028] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. Displaying information on the monitor 114 and the user operating the input device 112 may be referred to as a "user operation via a UI."

[0029] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 106.

[0030] The storage unit 106 also stores the expense item master 106a, the project master 106b, payment schedule data, target project work, accrual detail work, screen display work, journal entry data, transfer journal entry data, stage transfer process creation history data (log information), stage transfer process creation history detail data (log information), etc. The stage transfer process creation history data and the stage transfer process creation history detail data are collectively referred to as "log information."

[0031] The expense item master 106a is a master for managing the expenses and consumption tax recognition categories incurred at the time of payment, and is configured so that the operator can set each data on the expense item master maintenance screen. The expense item master 106a can be configured as a table or the like that associates and registers the expenses (expense item code and / or expense item name) with the consumption tax occurrence category (see FIG. 9(B)). The consumption tax occurrence category is 0: at the time of occurrence, 1: at the time of completion, 2: at the time of cost transfer.

[0032] The consumption tax incidence categories are explained with reference to Figure 4. In the case of "0: At the time of occurrence," consumption tax is incurred when the accounting entry for the occurrence of costs is made. In the case of "1: At the time of completion," consumption tax is incurred in the accounting entry when the completion transfer is made during the stage transfer process. After completion, consumption tax is recognized when it is incurred. In the case of "2: At the time of cost transfer," consumption tax is incurred in the accounting entry when the cost transfer process is made. Since consumption tax is always recognized at the time of cost transfer, consumption tax is not incurred when payment is made.

[0033] The project master 106b is a master for managing the current project stage (progress stage) for each project, and can be composed of a table or the like in which the project (project code and / or project name), property (property code and / or property name) name, and stage category indicating the current project stage are registered in association with each other (see FIG. 10(B)).

[0034] The payment schedule input data may include the payment schedule number, the date of occurrence, the project (project code and / or project name), the expense item, the tax category, the amount, the consumption tax, and the amount including tax (see FIG. 11(B)).

[0035] The journal entry data and transfer journal entry data may include the tax category and amount (amount excluding tax, consumption tax) of the debit item and the tax category and amount (amount excluding tax, consumption tax) of the credit item.

[0036] The target project work is a table for storing the projects to be transferred and their stage classifications.

[0037] The accrual details work is a table for storing accrual details to be transferred. The accrual details to be transferred are payment schedule data with the accrual category added, and may include the payment schedule number, accrual date, project code, expense item, tax category, amount, consumption tax, amount including tax, and accrual category (see Figure 12A (C)). If the log information contains the same payment schedule number, the accrual category is set to "1: Exists in log information", and if the log information does not contain the same payment schedule number, the accrual category is set to "0: New occurrence".

[0038] Stage transfer processing creation history data (log information) is log information created when a stage transfer processing is performed, and may include the stage transfer number, project code, date of journal entry, and processing details (see Figure 12B (G)).

[0039] The stage transfer process creation history detail data (log information) is for linking the stage transfer number with the payment schedule number, and may include the stage transfer number and the payment schedule number (see FIG. 12B(H)).

[0040] The control unit 102 is a CPU or the like that comprehensively controls the journal entry creating device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, and the like, and executes various information processing based on these stored programs.

[0041] The control unit 102 is configured to be able to access the expense item master 106a, project master 106b, payment schedule data, target project work, accrual details work, screen display work, journal data, transfer journal data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. stored in the storage unit 106. Note that the expense item master 106a, project master 106b, payment schedule data, target project work, accrual details work, screen display work, journal data, transfer journal data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. may be provided in another location (for example, server 200) as long as the control unit 102 is configured to be able to access them.

[0042] The control unit 102 conceptually includes a master maintenance unit 102a, a payment schedule input unit 102b, a transfer processing unit 102c, and a screen display control unit 102d.

[0043] The master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data on the expense master 106a in response to, for example, an operator's operation on the expense master maintenance screen displayed on the monitor 114. In this way, the configuration is such that the operator can freely set the data of the expense master 106a.

[0044] Furthermore, the master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data on the project master 106b in response to, for example, an operator's operation on a project master maintenance screen displayed on the monitor 114. The configuration allows the operator to freely set the data of the project master 106b.

[0045] For example, in response to an operator's operation on a payment schedule input screen displayed on monitor 114, when a payment occurs, payment schedule input unit 102b inputs payment schedule data including a payment schedule number, project, expense item, tax category, tax-excluded amount, consumption tax amount, and tax-inclusive amount, and registers the data in storage unit 106. Furthermore, payment schedule input unit 102b creates journal entry data based on the payment schedule data and registers the journal entry data in storage unit 106, and at that time, generates consumption tax in accordance with the consumption tax recognition category in expense item master 106a.

[0046] The transfer processing unit 102c executes stage transfer processing, for example, in response to an operator's operation on a stage transfer processing screen displayed on the monitor 114. In the stage transfer processing, at a specified stage, transfer journal data is created based on the payment schedule data to be transferred and is registered in the storage unit 106, and at that time, consumption tax is generated according to the consumption tax recognition category in the expense item master 106a.

[0047] Fig. 8 shows a table showing whether or not consumption tax is levied for each program, stage, and consumption tax recognition category. This table specifies the program (process), stage, consumption tax recognition category, and consumption tax levy (yes or no). The "consumption tax recognition category" is the consumption tax recognition category set in the expense item master 106a. The payment schedule input unit 102b and the transfer processing unit 102c levy consumption tax in accordance with this table when creating journal entry data and transfer journal entry data.

[0048] When the consumption tax recognition category in the expense item master 106a is "at the time of occurrence," the payment schedule input unit 102b may cause consumption tax to occur at the time when the journal entry data for the occurrence of costs is generated.

[0049] When the consumption tax recognition category of the expense item master 106a is "at the time of completion," the transfer processing unit 102c levies consumption tax in the transfer journal data at the time of the completion transfer, and after completion, the payment schedule input unit 102b levies consumption tax at the time the journal data for the occurrence of costs is generated.

[0050] When the consumption tax recognition category of the expense item master 106a is "at cost transfer", the transfer processing unit 102c generates consumption tax in the transfer journal data at the time of cost transfer. The screen display control unit 102d controls the display of various screens (e.g., master maintenance screen, payment input screen, stage switching processing screen, etc.) displayed on the monitor 114 and the acceptance of their inputs.

[0051] [3. Specific Examples] Specific examples of processing by the control unit 102 of the journal entry making device 100 in this embodiment will be described with reference to Fig. 3 to Fig. 24B. Fig. 5 to Fig. 24B are diagrams for explaining specific examples of processing by the control unit 102 of the journal entry making device 100 in this embodiment.

[0052] (Implementation mechanism) The implementation mechanism will be described with reference to Figures 5 to 7. Figure 5 is a diagram for explaining the outline of decomposing consumption tax by the timing of occurrence. In Figure 5, the expense item is "construction cost", the consumption tax recognition category is "0: at the time of occurrence", the item incurred at the start of construction is "real estate in progress", and the item incurred at completion of construction is "real estate for sale".

[0053] 1. When a payment is made for a project that has started construction (entering payment schedule), consumption tax is generated in the payment journal entry. 2. When a project that has started construction is transferred to completion (stage transfer processing (completion transfer processing)), the tax category in the transfer journal entry will be "0: non-taxable or not applicable." 3. When a payment is made for a project that has finished construction (entering payment schedule), consumption tax is generated in the payment journal entry.

[0054] Figure 6 is a diagram for explaining the outline of decomposing consumption tax by the timing of completion. The expense item is "construction cost", consumption tax recognition category is "1: At the time of completion", the item incurred at the start of construction is "real estate in progress", and the item incurred at completion is "real estate for sale".

[0055] 1. When a payment is made for a project that has started construction (entering the payment schedule), the tax category will be "0: non-taxable or not applicable" in the journal entry at the time of payment. 2. When a project that has started construction is transferred to completion (stage transfer processing (completion transfer processing)), consumption tax will be generated in the transfer journal entry. 3. When a payment is made for a project that has finished construction (entering the payment schedule), consumption tax will be generated in the journal entry at the time of payment.

[0056] Figure 7 is a diagram for explaining the outline of decomposing consumption tax at the time of delivery (cost transfer). The expense item is "construction cost", the consumption tax recognition category is "1: at the time of cost transfer", the item incurred at the start of construction is "real estate in progress", and the item incurred at completion is "real estate for sale".

[0057] 1. When a payment is made for a project that has started construction (entering payment schedule), the tax classification in the payment journal entry will be "0: non-taxable or not applicable." 2. When a project that has started construction is transferred to completion (stage transfer processing (completion transfer processing)), the transfer journal entry will be "0: non-taxable or not applicable." 3. When a payment is made for a project that has completed construction (entering payment schedule), the payment journal entry will be "0: non-taxable or not applicable." 4. When a cost transfer is made for a project that has completed construction (stage transfer processing (completion transfer processing)), consumption tax is generated in the transfer journal entry.

[0058] Specific examples of the process of the implementation will be described in detail in the following first to third examples.

[0059] (First example) 9 to 13, a first example of the process of the control unit 102 of the journal entry making device 100 in this embodiment will be described. In the first example, a case where consumption tax is divided at the time of occurrence will be described.

[0060] First, prepare the master. Set the data of the expense item master 106a on the expense item master maintenance screen (outline) shown in Fig. 9(A). Fig. 9(B) shows an example of the expense item master 106a to be set, with the expense item code being "001: construction cost" and the consumption tax recognition category being "0: at the time of occurrence."

[0061] Data for the project master 106b is set on the project master maintenance screen (outline) shown in Fig. 10(A). Fig. 10(B) shows an example of the project master 106b settings, which are the project code "A0001", the property name "XX condominium", and the stage classification "30: Construction start stage".

[0062] (1) Payment has been made for a project that has already begun construction (entering payment schedule). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 11 (A). Figure 11 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00001", the date of occurrence "2023 / 6 / 1", the project code "A0001 XX apartment", the expense item "001 Construction cost", the tax category "10%", the amount "100", the consumption tax "10", and the amount including tax "110".

[0063] Based on the payment schedule data, the accounting data as shown in Fig. 11(C) is created by referring to the consumption tax recognition category in the expense item master 106a. The tax category of the debit item is generated each time because the consumption tax recognition category in the expense item master 106a is 0: when generated.

[0064] (2) Transfer projects that have already begun construction to completion. Completion transfer is performed in stage transfer processing. FIG. 12A(A) shows an example of the display of the stage transfer processing screen. Transfer contents are set on the stage transfer processing screen. The stage transfer processing screen has fields for inputting the stage transfer processing process (contents), the target project, and the journal entry occurrence date, target transfer details that display the project, transfer amount, and transfer execution check box, and a display button (not shown). When the stage transfer processing process (contents), the target project, and the journal entry occurrence date are input and the display button is pressed, the transfer amount is calculated by the following process and displayed in the target transfer details. Note that here, the project and transfer amount are displayed in the target transfer details, but in reality, the project and transfer amount are displayed in the target transfer details after the following process is executed. When the check box of the target transfer details is checked, the stage transfer is executed.

[0065] In the example shown in the figure, the process is transfer for completion, project is A0001, and journal entry date is June 30, 2023. The transfer for completion is to transfer the stage classification from "30: Construction start stage" to "40: Construction completion stage."

[0066] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 12A (B) shows the data stored in the target project work, which shows the project "A0001 XX condominium" and the stage classification "30: Construction start stage".

[0067] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for occurrence dates on or after the journal entry occurrence date "2023 / 6 / 30". Figure 12A (C) shows an example of the transfer target accrual details stored in the accrual details work, with the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 construction cost", tax category "10%", amount "100", consumption tax "10", tax included amount "110", and accrual category "0: first occurrence" stored. The accrual category is "0: first occurrence" because the payment schedule number "00001" is not registered in the log information.

[0068] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 12A (D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the amount (amount excluding tax) because the consumption tax recognition category in the expense item master 106a is 0: at the time of occurrence. In the example shown in Figure 12A (D), the project "A0001 XX Apartment" and transfer amount "100" are stored.

[0069] When the stage transfer process is executed, the transfer journal data as shown in Fig. 12B(E) is created based on the occurrence details work and by referring to the consumption tax recognition category of the expense item master 106a. At the time of completion transfer, the tax category is 0% because the consumption tax has already been recognized at the time of occurrence.

[0070] After the process is executed, as shown in FIG. 12B(F), the stage classification of the project master 106b is changed (updated) from 30 (start of construction) to 40 (completion stage), and as shown in FIG. 12B(G) and (H), the stage transfer process creation history data and stage transfer process creation history breakdown data transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in FIG. 12B(G), the stage transfer number is "001", the project code is "A0001", the journal entry occurrence date is "2023 / 6 / 30", and the process content is "completion transfer". In the example of the stage transfer process creation history breakdown data shown in FIG. 12B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0071] (3) Payments have been made for projects that are in the completion stage (entering payment schedules). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 13 (A). Figure 13 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", and tax-inclusive amount "220".

[0072] Based on the payment schedule data, the consumption tax recognition category in the expense item master 106a is referenced to create journal entry data as shown in Fig. 13(C). The tax category for the debit item is generated each time because the consumption tax recognition category in the expense item master 106a is 0: at the time of generation. The condition for each generation after completion is when the consumption tax recognition category is 0: at the time of generation or 1: at the time of completion.

[0073] (Second example) 14 to 18, a second example of the process of the control unit 102 of the journal entry creating device 100 in this embodiment will be described. In the second example, a case where consumption tax is divided at the time of completion will be described.

[0074] First, prepare the master. Set the data of the expense master 106a on the expense master maintenance screen (outline) shown in Fig. 14(A). Fig. 14(B) shows an example of the expense master 106a to be set, with the expense code "001 Construction cost" and the consumption tax recognition category "1: At the time of completion".

[0075] Data for the project master 106b is set on the project master maintenance screen (outline) shown in Fig. 15(A). Fig. 15(B) shows an example of the project master 106b settings, which are the project code "A0001", the property name "XX condominium", and the stage classification "30 Construction start stage".

[0076] (1) Payment has been made for a project that has already begun construction (entering payment schedule). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 16 (A). Figure 16 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00001", the date of occurrence "2023 / 6 / 1", the project code "A0001 XX apartment", the expense item "001 Construction cost", the tax category "10%", the amount "100", the consumption tax "10", and the amount including tax "110".

[0077] Based on the payment schedule data, the accounting data shown in Fig. 16(C) is created by referencing the consumption tax recognition category in the expense item master 106a. The tax category for the debit item is 0% because the consumption tax recognition category in the expense item master 106a is 1: At completion. As for the amount, the amount including tax is set as is in the amount item.

[0078] (2) Projects that had just started construction were transferred to completion (stage transfer processing (completion transfer processing)). A completion transfer is performed during stage transfer processing. Figure 17A (A) shows an example of the stage transfer processing screen. Set the transfer details on the stage transfer processing screen. In the example shown in the figure, the process is completion transfer, project is A0001, and journal entry date is 2023 / 6 / 30. The completion transfer is a transfer from stage classification 30 (construction start stage) to 40 (construction completion stage).

[0079] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 17A (B) shows the data stored in the target project work, which shows the project "A0001 XX condominium" and the stage classification "30: Construction start stage".

[0080] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for the occurrence date on or after the journal entry occurrence date "2023 / 6 / 30". Figure 17A (C) shows an example of the transfer target accrual details stored in the accrual details work, with the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 construction cost", tax category "10%", amount "100", consumption tax "10", tax included amount "110", and accrual category "0: first occurrence" being stored. The accrual category is "0: first occurrence" because the payment schedule number "00001" is not registered in the log information.

[0081] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 17A (D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the amount including tax because the consumption tax recognition category in the expense item master 106a is 1: At completion. In the example shown in Figure 17A (D), the project "A0001 XX Apartment" and transfer amount "110" are stored.

[0082] When the stage transfer process is executed, the transfer journal data shown in Fig. 17B (E) is created based on the accrual details work and by referring to the consumption tax recognition category in the expense item master 106a. When transferring at the completion of construction, the transfer is performed with the tax category "10%" set in the accrual details work, since the consumption tax is recognized at the time of completion. At this time, the consumption tax amount is recognized in the journal entry.

[0083] After the process is executed, as shown in FIG. 17B(F), the stage classification of the project master 106b is changed (updated) from 30 (start of construction stage) to 40 (completion stage), and as shown in FIG. 17B(G) and (H), the stage transfer process creation history data and stage transfer process creation history breakdown data transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in FIG. 17B(G), the stage transfer number is "001", the project code is "A0001", the journal entry occurrence date is "2023 / 6 / 30", and the process content is "40 Completion transfer". In the example of the stage transfer process creation history breakdown data shown in FIG. 17B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0084] (3) Payments have been made for projects that are in the completion stage (entering payment schedules). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 18 (A). Figure 18 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", and tax-inclusive amount "220".

[0085] Based on the payment schedule data, the consumption tax recognition category in the expense item master 106a is referenced to create journal entry data such as that shown in Fig. 18(C). The tax category for the debit item is accrued each time after completion, since the consumption tax recognition category in the expense item master 106a is 1: at the time of completion. The condition for accrual each time after completion is when the consumption tax recognition category is 0: at the time of accrual or 1: at the time of completion.

[0086] (Third example) 19 to 24B, a third example of the process of the control unit 102 of the journal entry creating device 100 in this embodiment will be described. In the third example, a case where consumption tax is decomposed at the delivery (cost transfer) timing will be described.

[0087] First, prepare the master. Set the data of the expense item master 106a on the expense item master maintenance screen (outline) shown in Fig. 19(A). Fig. 19(B) shows an example of the expense item master 106a to be set, with the expense item code being "001 Construction cost" and the consumption tax recognition category being "2: At the time of cost transfer."

[0088] Data for the project master 106b is set on the project master maintenance screen (outline) shown in Fig. 20(A). Fig. 20(B) shows an example of the project master 106b settings, which are the project code "A0001", the property name "XX condominium", and the stage classification "30 Construction start stage".

[0089] (1) Payment has been made for a project that has already begun construction (entering payment schedule). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 21 (A). Figure 21 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "100", consumption tax "10", and tax-inclusive amount "110".

[0090] Based on the payment schedule data, the consumption tax recognition category in the expense item master 106a is referenced to create journal entry data as shown in Fig. 21(C). The tax category for the debit item is 0% because the consumption tax recognition category in the expense item master 106a is 2: At the time of cost occurrence. As for the amount, the amount including tax is set as is in the amount item.

[0091] (2) Projects that had just started construction were transferred to completion (stage transfer processing (completion transfer processing)). A completion transfer is performed during stage transfer processing. Figure 22A (A) shows an example of the stage transfer processing screen. Set the transfer details on the stage transfer processing screen. In the example shown in the figure, the process is completion transfer, project is A0001, and journal entry date is 2023 / 6 / 30. The completion transfer is a transfer from stage classification 30 (construction start stage) to 40 (construction completion stage).

[0092] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 22A (B) shows the data stored in the target project work, which is the project "A0001 XX condominium" and the stage classification "30: Construction start stage".

[0093] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for occurrence dates on or after the journal entry occurrence date "2023 / 6 / 30". Figure 22A (C) shows an example of the transfer target accrual details stored in the accrual details work, with the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 construction cost", tax category "10%", amount "100", consumption tax "10", tax included amount "110", and accrual category "0: first occurrence" stored. The accrual category is "0: first occurrence" because the payment schedule number "00001" is not registered in the log information.

[0094] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 22A (D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the amount including tax because the consumption tax recognition category in the expense item master 106a is 2: at cost transfer. In the example shown in Figure 22A (D), the project "A0001 XX Apartment" and transfer amount "110" are stored.

[0095] When the stage transfer process is executed, the transfer journal data shown in Fig. 22B(E) is created based on the accrual details work and by referring to the consumption tax recognition category in the expense item master 106a. When the completion transfer is performed, the tax category "0%" set in the accrual details work is used for the transfer, since the consumption tax is recognized at the time of the cost transfer.

[0096] After the process is executed, as shown in FIG. 22B(F), the stage classification of the project master 106b is changed (updated) from 30 (start of construction stage) to 40 (completion stage), and as shown in FIG. 22B(G) and (H), the stage transfer process creation history data and stage transfer process creation history breakdown data transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in FIG. 22B(G), the stage transfer number is "001", the project code is "A0001", the journal entry occurrence date is "2023 / 6 / 30", and the process content is "40 Completion transfer". In the example of the stage transfer process creation history breakdown data shown in FIG. 22B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0097] (3) Payments have been made for projects that are in the completion stage (entering payment schedules). Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 23 (A). Figure 23 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", and tax-inclusive amount "220".

[0098] Based on the payment schedule data, the consumption tax recognition category in the expense item master 106a is referenced to create journal entry data as shown in Figure 23(C). The tax category for the debit item is 0% because the consumption tax recognition category in the expense item master 106a is 2: Cost transfer. As for the amount, the amount including tax is set as is in the amount item.

[0099] (4) The costs of projects that have already begun construction have been transferred (stage transfer processing (cost transfer processing)). Cost transfer is performed using stage transfer processing. Figure 24A (A) shows an example of the stage transfer processing screen. Set the transfer details on the stage transfer processing screen. In the example shown in the figure, the processing is cost transfer, the transfer target project is A0001, and the journal entry date is 2023 / 7 / 31.

[0100] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 24A (B) shows the data stored in the target project work, which is the project "A0001 XX condominium" and the stage classification "40: Construction start stage".

[0101] Based on the payment schedule data for occurrence dates on or after the journal entry occurrence date "2023 / 7 / 31", the transfer target accrual details are stored in the accrual details work. Figure 24A (C) shows an example of the transfer target accrual details stored in the accrual details work, where the accrual category of payment schedule numbers "00001" and "00002" is updated to "1: Exists in log information", and a record of payment schedule number "00002" (payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", tax included amount "220", accrual category "0: First occurrence") is added.

[0102] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 24A (D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the amount including tax because the consumption tax recognition category in the expense item master 106a is 2: At cost transfer. In the example shown in Figure 24A (D), the project "A0001 XX Apartment" and transfer amount "330" are stored.

[0103] When the stage transfer process is executed, the transfer journal data shown in Fig. 24B(A) is created based on the accrual details work and by referring to the expense item master 106a. When the cost is transferred, the transfer is performed with the tax category "10%" set in the accrual details work, since the consumption tax is recognized at the time of the cost transfer.

[0104] After the process is executed, as shown in Figures 24B(F) and (G), stage transfer process creation history data and stage transfer process creation history breakdown data showing the transfer history are created as log information and stored in the storage unit 106. The stage classification of the project master 106b is left as the completion stage. In the example of stage transfer process creation history data shown in Figure 24B(F), the stage transfer number is "002", the project code is "A0001", the journal entry occurrence date is "2023 / 8 / 31", and the processing content is "cost transfer". In the example of stage transfer process creation history breakdown data shown in Figure 24B(G), the stage transfer number is "002", and the payment schedule numbers are "00001" and "00002".

[0105] As described above, according to this embodiment, there are provided an item master 106a in which items and consumption tax recognition categories are set, a payment schedule input means for inputting scheduled payment data including a payment schedule number, project, item, tax category, amount excluding tax, consumption tax amount, and amount including tax when a payment occurs, and creating journal entry data based on the scheduled payment data, at which time consumption tax is generated in accordance with the consumption tax recognition category of the item master, and a transfer means for creating transfer journal entry data based on the scheduled payment data to be transferred at a specified stage, at which time consumption tax is generated in accordance with the consumption tax recognition category of the item master, so that it is possible to select the timing of input tax deduction according to the progress of the project.

[0106] [4. 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, thereby contributing to goals 8 and 9 of the SDGs.

[0107] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0108] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0109] 5. 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.

[0110] 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.

[0111] 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.

[0112] Furthermore, with regard to the journal entry creating device 100, the components shown in the figures are merely functional concepts, and the devices do not necessarily have to be physically configured as shown in the figures.

[0113] For example, the processing functions of the journal entry creating device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU 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 that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the journal entry creating device 100 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 (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0114] In addition, this computer program may be stored in an application program server connected to the journalization device 100 via any network, and it is also possible to download all or part of it as necessary.

[0115] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "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.

[0116] 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 works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0117] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0118] The journal entry creating device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The journal entry creating device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0119] 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]

[0120] The present invention is useful in the real estate industry involved in housing development and sales. [Explanation of symbols]

[0121] 100 Journal entry creation device 102 Control section 102a Master Maintenance Department 102b Payment schedule input section 102c Transfer Processing Unit 102d Screen display control unit 104 Communication interface section 106 Storage section 106a Expense Master 106b Project Master 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A journal entry creation device including a control unit, The control unit is It is structured so that you can access the expense item master that sets the expense item and consumption tax recognition category. a payment schedule input means for inputting payment schedule data including a payment schedule number, a project, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax when a payment is made, and creating journal entry data based on the payment schedule data, and generating consumption tax in accordance with the consumption tax recognition category of the expense item master; A transfer means for creating transfer journal data based on payment schedule data to be transferred at a specified stage and generating consumption tax in accordance with the consumption tax recognition category of the expense item master; A journal entry creation device comprising:

2. The journal entry creation device according to claim 1, characterized in that, when the consumption tax recognition category of the expense item master is "at the time of occurrence," the payment schedule input means generates consumption tax at the time when the journal entry data for cost occurrence is generated.

3. The journal entry creation device described in claim 1, characterized in that when the consumption tax recognition category of the expense item master is "at the time of completion," the transfer means generates consumption tax in the transfer journal data at the time of the completion transfer, and after completion, the payment schedule input means generates consumption tax at the time the journal entry data for cost occurrence is generated.

4. The journal entry creation device according to claim 1, characterized in that, when the consumption tax recognition category of the expense item master is "at the time of cost transfer," the transfer means generates consumption tax in the transfer journal data at the time of cost transfer.

5. 5. The journal entry preparation device according to claim 1, wherein the consumption tax recognition category of the expense item master can be set by an operator.

6. A journal entry creation method executed by an information processing device having a control unit, The control unit is It is structured so that you can access the expense item master that sets the expense item and consumption tax recognition category. Executed in the control unit, a payment schedule input step for inputting payment schedule data including a payment schedule number, project, expense item, tax category, tax-excluded amount, consumption tax amount, and tax-inclusive amount when a payment occurs, and creating journal entry data based on the payment schedule data, and generating consumption tax in accordance with the consumption tax recognition category of the expense item master; A transfer step for creating transfer journal data based on payment schedule data to be transferred at a specified stage and generating consumption tax in accordance with the consumption tax recognition classification of the expense item master; A method for creating journal entries comprising:

7. A journal entry creation program to be executed by an information processing device having a control unit, The control unit is It is structured so that you can access the expense item master that sets the expense item and consumption tax recognition category. In the control unit, a payment schedule input step for inputting payment schedule data including a payment schedule number, project, expense item, tax category, tax-excluded amount, consumption tax amount, and tax-inclusive amount when a payment occurs, and creating journal entry data based on the payment schedule data, and generating consumption tax in accordance with the consumption tax recognition category of the expense item master; A transfer step for creating transfer journal data based on payment schedule data to be transferred at a specified stage and generating consumption tax in accordance with the consumption tax recognition classification of the expense item master; A journal entry creation program characterized by causing a computer to execute the above.

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