Business support apparatus, business support method, and business support program

Abstract

To support calculating the amount to be paid to workers who move their residence from Japan to foreign countries.SOLUTION: A business support apparatus includes: an acquisition unit which acquires, from a storage unit that stores at least a payment date for compensation, a payment date desired by a worker, and work result data indicating actual work time, the work result data corresponding to a payment calculation period of the worker who desires payment on the desired payment date; a calculation unit which calculates, based on the acquired work result data, the amount of payment obtained by subtracting the total deductions from the total payment amount for the payment calculation period; and an output control unit which stores, in the storage unit, the calculated amount to be paid, as the amount to be paid to the worker who desires payment on the desired payment date, and outputs the amount to an external device. Accordingly, the apparatus can support calculating the amount to be paid to workers who move their residence from Japan to foreign countries.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 Art

[0002] Today, in companies and the like in Japan, the number of companies and the like that employ foreign workers is increasing. Patent Document 1 (Japanese Unexamined Patent Application Publication No. 2021-068295) discloses a foreign worker employment support system that provides pre-employment work support between foreign workers and companies wishing to accept them.

[0003] In this foreign worker employment support system, for foreign workers, worker information associated with the residence status and job information including the residence status required for employment are stored in the acceptance support device. The job matching unit extracts foreign workers having the residence status of the job information from the foreign workers and presents the job information. Thereby, pre-employment work support can be provided between foreign workers and companies wishing to accept them.

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0005] Here, for example, in the personnel dispatch industry, many foreign workers are employed. When a foreign worker retires and returns to their home country, they often return before the normal salary payment date, and it is preferable to pay the salary and the like before returning to their home country.

[0006] The present invention has been made in view of the above problems, and an object thereof is to provide a business support device, a business support method, and a business support program that enable support for the calculation operation of the payment amount for workers whose place of residence is transferred from Japan to overseas.

Means for Solving the Problems

[0007] In order to solve the above problems and achieve the object, a business support device according to the present invention is a business support device that supports the calculation operation of the payment amount for workers who move their place of residence from within Japan to overseas. The business support device includes at least: an acquisition unit that acquires work performance data corresponding to the payment calculation period of a worker who wishes to receive payment on the desired payment date from a storage unit in which work performance data indicating at least the payment date of the payment, the desired payment date of the payment desired by the worker, and the actual working hours is stored; a calculation unit that calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount during the payment calculation period based on the acquired work performance data; and an output control unit that stores the calculated net payment amount in the storage unit or outputs it to an external device as the payment amount of the worker who wishes to receive payment on the desired payment date.

[0008] Further, in order to solve the above problems and achieve the object, a business support method according to the present invention is a business support method of a business support device that supports the calculation operation of the payment amount for workers who move their place of residence from within Japan to overseas. The business support method includes: an acquisition step in which an acquisition unit acquires work performance data corresponding to the payment calculation period of a worker who wishes to receive payment on the desired payment date from a storage unit in which work performance data indicating at least the payment date of the payment, the desired payment date of the payment desired by the worker, and the actual working hours is stored; a calculation step in which a calculation unit calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount during the payment calculation period based on the acquired work performance data; and an output control step in which an output control unit stores the calculated net payment amount in the storage unit or outputs it to an external device as the payment amount of the worker who wishes to receive payment on the desired payment date.

[0009] In addition, in order to solve the above-described problems and achieve the object, a business support program according to the present invention is a business support program that causes a computer of a business support device to function so as to support the calculation work of the payment amount for workers who move their place of residence from within Japan to overseas. The computer is caused to function as at least an acquisition unit that acquires work performance data corresponding to the payment calculation period of a worker who wishes to receive payment on the desired payment date from a storage unit in which the payment date of the payment, the desired payment date of the payment desired by the worker, and work performance data indicating the actual working hours are stored, a calculation unit that calculates a difference payment amount obtained by subtracting the total deduction amount from the total payment amount for the payment calculation period based on the acquired work performance data, and an output control unit that stores the calculated difference payment amount in the storage unit or outputs it to an external device as the payment amount of the worker who wishes to receive payment on the desired payment date.

Effect of the Invention

[0010] The present invention can support the calculation work of the payment amount for workers who move their place of residence from within Japan to overseas.

Brief Description of the Drawings

[0011]

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[0012] Hereinafter, as an example, an embodiment in which the present invention is applied to a business support device in the personnel dispatch industry that supports the calculation operations of payment amounts such as salaries, bonuses, and special allowances for workers (in addition to foreign workers returning to their home countries, Japanese workers moving overseas) whose place of residence is moved from Japan to a foreign country will be described in detail with reference to the drawings.

[0013] Note that the present invention is not limited to the following embodiments, and may be applied to a business support device that supports the calculation operations of payment amounts in industries other than the personnel dispatch industry. Even in this case, the same effects as those described later can be obtained.

[0014] [Overview] In the personnel dispatch industry, many foreign workers are employed. When a foreign worker retires, they often return to their home country before the normal salary payment date, and salary payment and year-end adjustment settlement are required before returning. Note that since advance payment requires troublesome manual calculations, many personnel dispatch companies do not handle it.

[0015] The business support device according to the embodiment can perform the salary payment and year-end adjustment settlement for returning workers before the normal salary payment date. Also, it enables the journal entry of salary payment on the correct posting date before the normal salary payment date.

[0016] In the staffing industry, there is competition for acquiring workers. Foreign workers tend to choose a staffing company with good treatment and hope to work for a more favorable company. The business support device according to the embodiment can calculate and pay salaries, etc. before the return of foreign workers. Therefore, it can be expected that the fact that the company offers good treatment will be conveyed, and when the person returns to Japan, the possibility of choosing the same staffing company again can be increased, making it easier to acquire foreign workers.

[0017] (Hardware Configuration) As shown in FIG. 1, the business support device 1 according to 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. As the output device 7, a display unit such as a monitor device (including a home TV), a printing device, or a speaker device, etc. can be used. As the input device 6, in addition to a keyboard device, a mouse device, and a microphone device, etc., a monitor device that collaborates with the mouse device to realize a pointing device function can also be used. The communication interface unit 4 is connected to a network such as a wide area network like the Internet or a private network such as a LAN (Local Area Network).

[0018] As the storage unit 2, for example, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), an HDD (Hard Disk Drive), or an SSD (Solid State Drive) can be used. The storage unit 2 stores a business support program for assisting in the calculation of the payment amount for workers who move their place of residence from within Japan to overseas.

[0019] In addition, the storage unit 2 is provided with a personnel master 11, a work performance storage unit 12, a net payment amount storage unit 13, a payment date classification master 14, a transfer data storage unit 15, a payment journal storage unit 16, a journal definition master 17, and an unpaid expense journal storage unit 18, each of which is a storage area.

[0020] As shown in Figure 2, the personnel master 11 has items such as the salary payment year and month, employee code, payment date classification, hourly wage, residence classification, transfer bank name, transfer bank branch name, account number, and account name. For the "payment date classification", the normal salary payment date for each month or the date desired by the worker is set. The example in Figure 2 shows that the normal salary payment date for each month is the "15th", and in March 2023, the worker named "John XX" with an employee code of "100001" hopes to receive payment on the "5th".

[0021] The "residence classification" indicates the place of residence for that month. If the worker lives in Japan, the residence classification of "domestic" is set, and if the worker lives overseas, the residence classification of "overseas" is set. The example in Figure 2 shows that the worker named "Smith XX" with an employee code of "100002" lives "overseas" in March 2023.

[0022] As shown in Figure 3, in the payment date classification master 14, the payment date classification, closing period start date, and closing period end date are set for each payment date of each salary payment year and month.

[0023] (Functional Configuration of the Business Support Device) Next, by executing the business support program stored in the storage unit 2, the control unit 3 functions as an acquisition unit 21, a calculation unit 22, an output control unit 23, a display control unit 24, a journal data generation unit 25, and a storage control unit 26, as shown in Figure 1.

[0024] The acquisition unit 21 acquires work performance data indicating the payment date of the payment (including all payments such as salary, merit pay, and special allowances), the desired payment date of the payment desired by the worker (including Japanese workers who emigrate overseas in addition to foreign workers who return to the country), and the actual working hours from the storage unit 2 (employee master 11 and work performance storage unit 12) in which the work performance data is stored, and acquires work performance data corresponding to the payment calculation period of the worker who wishes to receive the payment on the desired payment date.

[0025] The calculation unit 22 calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount for the payment calculation period based on the acquired work performance data.

[0026] The output control unit 23 stores the calculated net payment amount in the storage unit 2 as the payment amount for the worker who wishes to receive the payment on the desired payment date or outputs it to an external device (output device 7: display unit or storage device, etc.).

[0027] In the storage unit 2 (employee master 11 in FIG. 2), a residence classification indicating whether the worker resides in Japan or overseas on the payment date is stored.

[0028] The acquisition unit 21 acquires the payment amount for the period corresponding to the end-of-year adjustment year of the worker, where the residence classification is within Japan (payment deduction data in FIG. 8), and temporarily stores it in the storage unit 2 (or a temporary storage unit such as a RAM), etc.

[0029] The calculation unit 22 calculates the total income amount by summing up the payment amounts for which the residence classification is within Japan, which have been acquired, subtracts the income deduction amount and expenses to calculate the total taxable income amount, subtracts the income deduction from the total taxable income amount to calculate the taxable income amount, multiplies the amount obtained by multiplying the taxable income amount by a predetermined tax rate by the predetermined income tax rate after subtracting the deduction amount to calculate the income tax amount, calculates the refund amount by subtracting the income tax amount from the withholding amount, and calculates the net payment amount to be paid on the desired payment date by reflecting the calculated refund amount in the net payment amount to be paid on the desired payment date as the payment amount to be paid on the desired payment date.

[0030] The output control unit 23 stores the calculated payment amount to be paid on the desired payment date in the storage unit 2 or outputs it to an external device (output device 7).

[0031] The journal entry data generation unit 25 generates unpaid expense journal entry data with the last day of the month before the month to which the desired payment date belongs as the occurrence date, the debit amount with the debit item being salary, and the credit amount with the credit item being unpaid expenses (see FIGS. 13 and 14, etc.).

[0032] Also, the journal entry data generation unit 25 generates payment journal entry data with the desired payment date as the occurrence date, the total taxable amount with the debit item being unpaid expenses as the debit amount, the difference payment amount with the credit item being current deposit as the credit amount, and the total deduction amount with the credit item being deposit as the credit amount (see FIGS. 15 and 16, etc.).

[0033] The storage control unit 26 performs storage control and read control of various data for the storage unit 2 and the employee master 11 - unpaid expense journal entry storage unit 18.

[0034] [Salary calculation and journal entry operations for workers who wish to receive payment before returning to their home country] First, the salary calculation and journal entry operations for workers who wish to receive payment before returning to their home country will be described. In this case, the operator of the business support device 1 of the embodiment registers (stores) the employee information of the worker who wishes to receive payment before returning to their home country in the employee master 11 shown in FIG. 2. As an example, "John XX", a worker with the employee code "100001" shown in FIG. 2, received salary payments on the "15th" of the normal salary payment date in January and February 2023 respectively, but since he will return to his home country in March 2023, it is assumed that he wishes to receive the salary for March on March 5, 2023.

[0035] In this case, the operator registers the "5 (day)", which is the desired payment date of "John XX", in the "payment date classification" of the employee master 11 for the payment date classification of "John XX" in March 2023. In response to this registration operation, the storage control unit 26 registers the payment date classification of "5 (day)" in the employee master 11.

[0036] Also, the operator performs a registration operation to register the residence of "John XX" on this desired payment date in the "Residence Classification" of the employee master 11. In this example, since the residence of "John XX" on March 5, 2023 (desired payment date) is "within Japan", "domestic" is registered as the residence classification. In response to this registration operation, the memory control unit 26 registers the residence classification of "domestic" in the employee master 11.

[0037] Next, the operator performs a registration operation on the working hours, overtime hours, and working hours during the late-night time zone, which are the work performance from February 1, 2023 to February 28, 2023 (last day), required for the salary calculation for March 2023. In response to this registration operation, as shown in FIG. 4, the memory control unit 26 registers work performance data including working hours and overtime hours in the work performance memory unit 12.

[0038] Next, the operator performs a designation operation to execute the salary calculation. In response to this designation operation, the display control unit 24 displays the salary calculation execution screen illustrated in FIG. 5 via the output device 7. The operator inputs the salary payment year and month of "March 2023" and the payment date classification of "5 (day)" (desired payment date) for the salary calculation of "John XX" with March 5, 2023 as the desired payment date into the salary calculation execution screen, and operates the "Execute" button.

[0039] When the "Execute" button on the salary calculation execution screen is operated, the acquisition unit 21 acquires the hourly wage information of "John XX" from the employee master 11 shown in FIG. 2, and acquires the working hours, overtime hours, and working hours during the late-night time zone from the work performance memory unit 12 shown in FIG. 4. The calculation unit 22 multiplies the acquired working hours, overtime hours, and working hours during the late-night time zone by the hourly wage information corresponding to each time zone to calculate the total payment amount for March 2023. Also, the calculation unit 22 calculates the net payment amount by subtracting the total deduction amount from this total payment amount.

[0040] That is, the calculation unit 22 calculates "working hours x hourly wage" and "overtime hours x hourly wage x overtime premium rate" and adds them together to calculate the total pay amount. The calculation unit 22 also calculates the total deduction amount by adding up social insurance, income tax, etc. The calculation unit 22 also calculates the net pay amount by calculating "total pay amount - total deduction amount".

[0041] The memory control unit 26 registers the calculated total pay amount, the sum of amounts deducted from the total pay amount (total deduction amount), and the net pay amount obtained by subtracting the total deduction amount from the total pay amount in the net pay amount memory unit 13 as shown in Fig. 6. The output control unit 23 controls the display or printing of the net pay amount data including the net pay amount registered in the net pay amount memory unit 13 via the output device 7, or controls the output to an external storage device (including a server device on a specified network, etc.) in response to a designated operation by the operator. This allows the operator to recognize the calculated net pay amount data via the display unit or printed matter, etc.

[0042] [Year-end adjustment operation] The calculation period for withholding tax is stipulated in the Income Tax Act and the Basic Income Tax Circular, based on factors such as the salary payment date, the employee's retirement date, and whether or not the employee has returned to his or her home country.

[0043] In other words, (1) if an employee resigns and returns to his / her home country after the last salary payment date, the employee is considered a resident, and therefore all of his / her salary becomes domestic source income, and the company is required to carry out year-end adjustments (application of Basic Circular on the Income Tax Act No. 190-1).

[0044] In addition, (2) if the salary payment date or retirement date occurs after the worker returns to his / her home country, the worker is already a non-resident on the salary payment date, and therefore the year-end adjustment is to be made using the salary for the period up to the previous month (not subject to Basic Circular No. 190-1 of the Income Tax Law).

[0045] In addition, if salary is paid after the worker's retirement date and return date, since it can be regarded as having foreign-source income from the day after the return date, it is established that year-end adjustment is to be made for the salary of the period up to the previous month (not applicable to Basic Taxation Guidelines 190-1, applicable to Basic Taxation Guidelines 213-3).

[0046] This example is one where the payment date classification (desired payment date) is "the 5th", and at this point of "the 5th", the worker has not returned to the country and is residing in the country (residence classification = (domestic): refer to Figure 2). This corresponds to the provision of (1) above. Therefore, the operator designates an operation to execute the withholding calculation. When this designated operation is performed, the display control unit 24 displays the year-end adjustment calculation execution screen shown in Figure 7 via the output device 7.

[0047] The operator inputs the period of the salary payment year and month (salary payment year and month) used for year-end adjustment and the desired payment date (payment date classification) desired by the worker into this year-end adjustment calculation execution screen, and operates the "Execute" button to designate the execution of the year-end adjustment calculation. In the case of this example, the salary payment year and month is "January 2023 - March 2023", and the payment date classification is the "5 (days)" desired by the worker.

[0048] When the execution of the year-end adjustment calculation is designated, the acquisition unit 21 obtains, from the employee master 11 shown in Figure 2, the total payment amount (total taxable amount), total deduction amount (total social insurance amount + total income tax amount), and the net payment amount data including the net payment amount of the worker "John XX" in the months during the period of "January 2023 - March 2023" where the residence classification is "domestic", from the net payment amount storage unit 13 as shown in Figure 8.

[0049] In the case of this example, the calculation unit 22 calculates the total amount of income for the period of "January 2023 - March 2023" by adding up the total taxable amount for the period of "January 2023 - March 2023". Also, the calculation unit 22 subtracts the salary income deduction amount (total social insurance amount + total income tax amount + expenses) from the total amount of this income to calculate the total taxable income amount.

[0050] Further, the calculation unit 22 calculates the taxable income amount by subtracting a predetermined income deduction amount from the total income amount. Furthermore, the calculation unit 22 calculates the income tax amount by performing the calculation of "(taxable income amount × tax rate - deduction amount) × 1.021". Then, the calculation unit 22 calculates the income tax refund amount by subtracting the income tax amount from the withholding amount.

[0051] The storage control unit 26 inputs the calculated income tax refund amount into the income tax refund amount input field of the withholding payment amount data of "John XX (employee number 100001)" for the March 2023 period, which is stored in the withholding payment amount storage unit 13, as shown in FIG. 9. The example in FIG. 9 is an example where "-10,000 yen" is refunded (= an example where 10,000 yen of income tax refund amount is added to the withholding payment amount).

[0052] [Operation of creating transfer data] Next, the storage control unit 26 refers to the payment date classification master 14 shown in FIGS. 3 and 10 to detect the transfer date corresponding to the payment date classification on which "John XX (employee number 100001)" wishes to receive the salary. In this example, since the payment date classification is "5 (days)", the transfer date is "March 5, 2023".

[0053] Also, the calculation unit 22 calculates the transfer amount in a form including the year-end adjustment for "John XX (employee number 100001)" based on the withholding claim amount data shown in FIG. 9. In this example, the calculation unit 22 calculates "250,000 yen", which is obtained by adding the "10,000 yen" of the income tax refund amount to the "240,000 yen" of the withholding payment amount, as the transfer amount.

[0054] The storage control unit 26 generates transfer data including the transfer date detected from the payment date classification master 14, the calculated transfer amount, transfer date, transfer bank, transfer bank branch, account number, and account holder name. Then, the storage control unit 26 stores the generated transfer data in the transfer data storage unit 15 as the transfer data for "John XX (employee number 100001)" on March 5, 2023, as shown in FIG. 11.

[0055] This transfer data is display-controlled or print-controlled by the output control unit 23 via the output device 7 in response to the operator's instruction operation. Based on this transfer data, the operator transfers the salary for the month of March 2023 (including year-end adjustment) to the bank account designated by "John Doe (employee number 100001)" as of March 5, 2023.

[0056] [Journal data creation operation] Next, the operator designates an operation to create journal data. When this designation operation is performed, the display control unit 24 displays the journal creation execution screen shown in FIG. 12 via the output device 7. The operator inputs the "salary payment year and month" for March 2023 and the payment date category of "5 (day)" on this journal creation execution screen and operates the "Execute" button.

[0057] When the "Execute" button is operated, the journal data generation unit 25 refers to the journal definition master (unpaid expenses) 17 shown in FIG. 13 to detect the occurrence date category, salary item, debit account, and credit account in the journal data of unpaid expenses. In the case of the example in FIG. 13, the occurrence date category is set to "the last day of the month preceding the salary payment date", the salary item is set to "total payment amount", the debit account is set to "salary", and the credit account is set to "unpaid expenses".

[0058] Therefore, the journal data generation unit 25 refers to this journal definition master (unpaid expenses) 17 and the payment deduction data shown in FIG. 8, and generates journal data for unpaid expenses with the occurrence date set to "February 28, 2023 (the last day of the month preceding the salary payment date)", the debit account set to "salary", the debit amount set to "300,000 yen", the credit account set to "unpaid expenses", and the credit amount set to "300,000 yen" as shown in FIG. 14. The memory control unit 26 stores and controls this journal data in the unpaid expenses journal storage unit 18.

[0059] Also, when the "Execute" button on the journal entry creation execution screen is operated, the journal entry data generation unit 25 refers to the journal entry definition master (payment journal entry) 17 shown in FIG. 15 to detect the posting date classification, salary item, debit account, and credit account in the journal entry data of the payment journal entry. In the case of the example in FIG. 15, the posting date classification is set to "Salary payment date". Also, the salary items are set to "Total payment amount", "Deducted payment amount", and "Total deduction amount".

[0060] Also, when the salary item is "Total payment amount", the debit account is set to "Accrued expenses", and the credit account is not set. Also, when the salary item is "Deducted payment amount", the debit account is not set, and the credit account is set to "Current deposit". Also, when the salary item is "Total deduction amount", the debit account is not set, and the credit account is set to "Deposit".

[0061] The journal entry data generation unit 25 refers to this journal entry definition master (payment journal entry) 17, the payment deduction data shown in FIG. 8, and the transfer data shown in FIG. 11, and sets the posting date to "March 5, 2023 (desired salary payment date)" as shown in FIG. 16, the debit account to "Accrued expenses", the debit amount to "300,000 yen", and the credit accounts to "Accrued expenses" and "Deposit". Then, the journal entry data generation unit 25 generates journal entry data for the payment journal entry with the credit amount of the credit account of "Accrued expenses" set to "300,000 yen" and the credit amount of the credit account of "Deposit" set to "50,000 yen". The memory control unit 26 stores and controls this journal entry data in the payment journal entry storage unit 16.

[0062] As a result, journal entry data can be automatically generated on the actual pre-return payment date of the worker "John XX (employee number 100001)", which can support the accounting work of the operator and greatly reduce the burden on the work.

[0063] [Salary calculation and journal entry operation for workers whose salary payment date is after return] Next, the salary calculation and journal entry operations for workers whose salary payment date is after returning to the country will be explained. In this case, the operator of the business support device 1 of the embodiment registers (stores) the employee information of the worker whose salary will be paid after returning to the country in the employee master 11 shown in FIG. 2. As an example, "Smith XX", a worker with the employee code "100002" shown in FIG. 2, is assumed to have returned from Japan to overseas on March 15, 2023, which is the normal salary payment date for the salary in March 2023.

[0064] In this case, the operator sets the payment date classification for "Smith XX" in March 2023 as "15 (day)", which is the normal salary payment date.

[0065] Also, in this example, on "March 15, 2023 (payment date classification = 15 (day))", which is the normal salary payment date registered in the payment date classification, "Smith XX" has returned to the country. Therefore, the operator registers the residence classification of "overseas" for "Smith XX" in March 2023.

[0066] Next, the operator performs a registration operation for the working hours, overtime hours, and working hours during the late-night time period, which are the work performance from February 1, 2023, to February 28, 2023 (last day), required for the salary calculation in March 2023. In response to this registration operation, the memory control unit 26 registers work performance data including working hours and overtime hours in the work performance memory unit 12 as shown in FIG. 17.

[0067] Next, the operator performs a specified operation to execute the salary calculation. In response to this specified operation, the display control unit 24 displays the salary calculation execution screen illustrated in FIG. 18 via the output device 7. The operator inputs the salary payment year and month of "March 2023" and the payment date classification (desired payment date) of "15 (day)" into the salary calculation execution screen to execute the salary calculation for "Smith XX" with March 15, 2023, as the desired payment date, and operates the "Execute" button.

[0068] When the "Execute" button on the payment calculation execution screen is operated, the acquisition unit 21 acquires the hourly wage information of "Smith XX" from the employee master 11 shown in FIG. 2, and acquires the working hours, overtime hours, and working hours during late-night hours from the work performance storage unit 12 shown in FIG. 17. The calculation unit 22 multiplies the acquired working hours, overtime hours, and working hours during late-night hours by the hourly wage information etc. corresponding to each time zone, and calculates the total payment amount for the month of March 2023. Further, the calculation unit 22 calculates the net payment amount by subtracting the total amount of predetermined deductions from this total payment amount.

[0069] That is, the calculation unit 22 performs the calculations of "working hours × hourly wage" and "overtime hours × hourly wage × overtime rate increase", and adds these to calculate the total payment amount. Further, the calculation unit 22 calculates the total amount of deductions by adding social insurance, income tax, etc. Further, the calculation unit 22 calculates the net payment amount by performing the calculation of "total payment amount - total amount of deductions".

[0070] The memory control unit 26 registers the calculated total payment amount, the total amount of the amounts deducted from the total payment amount (total amount of deductions), and the net payment amount obtained by subtracting the total amount of deductions from the total payment amount in the net payment amount storage unit 13 as shown in FIG. 19. The net payment amount data including the net payment amount registered in this net payment amount storage unit 13 is, in response to the designated operation of the operator, subjected to display control or print control by the output control unit 23 via the output device 7, or output control is performed to an external storage device (including a server device on a predetermined network, etc.). Thereby, the operator can recognize the calculated net payment amount data via the display unit or a printed matter, etc.

[0071] [Year-end adjustment operation] Next, in this example, the pay date category (desired pay date = normal pay date) is the "15th," and the worker has returned to Japan on the "15th" and is residing overseas (residency category = (overseas): see Figure 2). Of the provisions (1) to (3) above, this falls under "(2) If the pay date or retirement date arrives after the worker has returned to Japan, the worker is already a non-resident on the pay date, so it is prescribed that the year-end adjustment will be made with the salary for the period up to the previous month (not applicable to Basic Circular on the Income Tax Law 190-1)" or "(3) If the salary is paid after the worker's retirement date or return date, it is prescribed that the worker has overseas source income from the day after the return date, so it is prescribed that the year-end adjustment will be made with the salary for the period up to the previous month (not applicable to Basic Circular on the Income Tax Law 190-1, applicable to Basic Circular on the Income Tax Law 213-3)."

[0072] In other words, whether the provision (2) or the provision (3) applies, "year-end adjustment will be performed with the salary for the period up to the previous month." Therefore, the operator performs a designation operation to execute the calculation of withholding tax. When this designation operation is performed, the display control unit 24 displays the year-end adjustment calculation execution screen shown in FIG. 20 via the output device 7.

[0073] The operator inputs the salary payment period (salary payment year and month) to be used for the year-end adjustment and the employee's desired payment date (payment date category) on this year-end adjustment calculation execution screen, and operates the "Execute" button to specify the execution of the year-end adjustment calculation. In this example, the salary payment year and month is "January 2023 to March 2023," and the payment date category is "15th (Sunday)," which is the normal salary payment date.

[0074] When the execution of year-end adjustment calculation is specified, the acquisition unit 21 acquires net pay data including the total pay amount (total taxable amount), total deduction amount (total social insurance amount + total income tax amount), and net pay amount for workers of "Smith ○○" for the month in which the residence category is "domestic" during the period "January 2023 to March 2023" in the employee master 11 shown in Figure 2 from the net pay amount memory unit 13 as shown in Figure 21.

[0075] Note that although the difference payment amount data with the residential category being "abroad" is illustrated in FIG. 21, in the case of this example, due to the provisions of (2) or (3) above, "perform year-end adjustment on the salary for the period up to the previous month", actually, it is not obtained from the difference payment amount storage unit 13. That is, in the case of this example, the difference payment amount data for January 2023 and February 2023, which is up to the month before March when "Smith XX" returns to the country, is obtained (the difference payment amount data for March 2023 is not obtained).

[0076] In the case of this example, the calculation unit 22 calculates the total amount of income for the period from "January 2023 to March 2023" by adding up the total taxable amounts for the periods of January 2023 and February 2023. Further, the calculation unit 22 calculates the total taxable income amount by subtracting the salary income deduction amount (total social insurance amount + total income tax amount + expenses) from the total amount of this income amount.

[0077] Also, the calculation unit 22 calculates the taxable income amount by subtracting a predetermined income deduction amount from the total taxable income amount. Furthermore, the calculation unit 22 calculates the income tax amount by performing the calculation of "(taxable income amount × tax rate - deduction amount) × 1.021". Then, the calculation unit 22 calculates the income tax refund amount by subtracting the income tax amount from the withholding amount.

[0078] The memory control unit 26 inputs the calculated income tax refund amount into the input field for the income tax refund amount of the difference payment amount data of "Smith XX (employee number 100002)" in March 2023, which is stored in the difference payment amount storage unit 13, as shown in FIG. 22. The example in FIG. 22 is an example where "-5,000 yen" is refunded (= an example where 5,000 yen of income tax refund amount is added to the difference payment amount).

[0079] [Operation of creating transfer data] Next, the memory control unit 26 detects the transfer date corresponding to the payment date category that "Smith XX (employee number 100002)" hopes to receive the salary by referring to the payment date category master 14 shown in FIGS. 3 and 23. In the case of this example, since the payment date category is "15 (day)", the transfer date is "March 15, 2023".

[0080] Further, the calculation unit 22 calculates the transfer amount including the year-end adjustment amount of "Smith XX (employee number 100002)" based on the debit claim amount data shown in FIG. 22. In the case of this example, the "245,000 yen" obtained by adding the "5,000 yen" of the income tax refund amount to the debit payment amount of "240,000 yen" is calculated as the transfer amount by the calculation unit 22.

[0081] The storage control unit 26 generates transfer data including the transfer date detected from the payment date classification master 14, the calculated transfer amount, the transfer date, the transfer bank, the transfer bank branch, the account number, and the account holder. Then, the storage control unit 26 stores the generated transfer data in the transfer data storage unit 15 as the transfer data for "Smith XX (employee number 100002)" on March 15, 2023, as shown in FIG. 24.

[0082] This transfer data is display-controlled or print-controlled by the output control unit 23 via the output device 7 in response to the operator's instruction operation. Based on this transfer data, the operator transfers the salary for the month of March 2023 (including the year-end adjustment amount until February) to the bank account designated by "Smith XX (employee number 100002)" on March 15, 2023.

[0083] [Journal data creation operation] Next, the operator designates an operation to create journal data. When this designation operation is performed, the display control unit 24 displays the journal creation execution screen shown in FIG. 25 via the output device 7. The operator inputs the "salary payment year and month" for March 2023 and the payment date classification of "15 (day)" to this journal creation execution screen and operates the "Execute" button.

[0084] When the "Execute" button is operated, the journal entry data generation unit 25 refers to the journal entry definition master (unpaid expenses) 17 shown in FIG. 13 to detect the date of occurrence classification, salary item, debit account, and credit account in the journal entry data for unpaid expenses. In the case of the example in FIG. 13, as described above, the date of occurrence classification is set to "the last day of the month preceding the salary payment date", the salary item is set to "total payment amount", the debit account is set to "salary", and the credit account is set to "unpaid expenses".

[0085] Therefore, the journal entry data generation unit 25 refers to this journal entry definition master (unpaid expenses) 17 and the payment deduction data shown in FIG. 21, and sets the date of occurrence as "February 28, 2023 (the last day of the month preceding the salary payment date)", the debit account as "salary", the debit amount as "300,000 yen", the credit account as "unpaid expenses", and the credit amount as "300,000 yen" as shown in FIG. 26 to generate journal entry data for unpaid expenses. The memory control unit 26 performs memory control of this journal entry data in the unpaid expenses journal entry storage unit 18.

[0086] Also, when the "Execute" button on the journal entry creation execution screen is operated, the journal entry data generation unit 25 refers to the journal entry definition master (payment journal entry) 17 shown in FIG. 15 to detect the date of occurrence classification, salary item, debit account, and credit account in the journal entry data for the payment journal entry. In the case of the example in FIG. 15, as described above, the date of occurrence classification is set to "salary payment date". Also, the salary items are set to "total payment amount", "net payment amount", and "total deduction amount".

[0087] Also, when the salary item is "total payment amount", the debit account is set to "unpaid expenses" and the credit account is not set. When the salary item is "net payment amount", the debit account is not set and the credit account is set to "current deposit". When the salary item is "total deduction amount", the debit account is not set and the credit account is set to "deposit".

[0088] The translation data generation unit 25 refers to this translation definition master (payment translation) 17, the withholding data shown in FIG. 21, and the transfer data shown in FIG. 24, and as shown in FIG. 27, sets the occurrence date as "March 15, 2023 (normal salary payment date)", the debit account as "accrued expenses", the debit amount as "300,000 yen", and the credit accounts as "current deposit" and "deposit". Then, the translation data generation unit 25 generates translation data for the payment translation with the credit amount of the credit account of "current deposit" set as "245,000 yen" and the credit amount of the credit account of "deposit" set as "55,000 yen. The memory control unit 26 performs memory control of this translation data in the payment translation storage unit 16.

[0089] As a result, it is possible to automatically generate the translation data of "Smith XX (employee number 100002)" who has already returned to the country on the date of March 15, 2023, which is the normal salary payment date, and it is possible to support the accounting work of the operator and significantly reduce the burden on the work.

[0090] (Effect of the Embodiment) As is clear from the above description, the business support device 1 of the embodiment can perform the salary and year-end adjustment settlement of returnees before the normal salary payment date. Therefore, it can be expected that word-of-mouth will spread that it is a preferential personnel dispatch company, and when the person returns to Japan again, the possibility of choosing the same personnel dispatch company again can be increased, and it can be easier to acquire foreign workers.

[0091] In addition, the business support device 1 of the embodiment can record the salary payment before and after the normal salary payment date in the correct occurrence date in the journal entry. Therefore, it is possible to perform the journal entry recording of the salary payment before and after the normal salary payment date almost automatically and simply, and it is possible to significantly reduce the calculation work of the operator.

[0092] [Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] According to the present invention, since it can contribute to promoting business efficiency and appropriate management judgment of the enterprise, it can contribute to the goals "8" and "9" of the SDGs.

[0093] In addition, according to the present invention, since it can contribute to reducing waste loss and promoting paperless and digitalization, it can contribute to the goals of "12", "13", and "15" of the SDGs.

[0094] In addition, according to the present invention, since it can contribute to strengthening control and governance, it can contribute to the goal of "16" of the SDGs.

[0095] [Other Embodiments] The present invention can be implemented in various different forms within the scope of the technical idea described in the claims even other than the above-described embodiments.

[0096] For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all or part of the processes described as being performed manually may be automatically performed by a known method.

[0097] In addition, regarding 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 the specification or drawings, they can be arbitrarily changed unless otherwise specified.

[0098] Regarding the business support device 1, each illustrated component is a functional concept and does not necessarily have the physical configuration shown in the figure. For example, regarding the processing functions provided by the business support device 1, particularly each processing function performed by the control unit 3, all or any part of them may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0099] Note that the program includes non-temporary computer-readable instructions for causing an information processing apparatus to execute the processes described in the embodiments, and is recorded on a non-temporary computer-readable recording medium and mechanically read by the business support apparatus 1 as necessary. That is, a computer program for giving instructions to the control unit 3 (CPU) in cooperation with the OS (Operating System) to perform various processes is recorded in the storage unit 2 such as a ROM or an HDD. This computer program is loaded into the RAM and expanded, and is appropriately executed by the control unit 3.

[0100] Also, the business support program of this business support apparatus 1 may be stored in another server apparatus connected to the business support apparatus 1 via an arbitrary network, and all or part of it can be downloaded as necessary.

[0101] Also, the business support program for executing the processes described in the embodiments may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product.

[0102] Here, this "recording medium" includes any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical Disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0103] In addition, a "program" is a data processing method described in any language or description method, regardless of the form such as source code or binary code.

[0104] Note that the "program" is not necessarily limited to being configured in a single form, and includes those that are distributed as a plurality of modules or libraries and those that achieve their functions in cooperation with separate programs typified by an OS.

[0105] In addition, for the specific configuration, reading procedure, and installation procedure after reading for the recording medium reading unit in the business support apparatus 1 of the embodiment, well-known configurations or procedures can be used.

[0106] The storage unit 2 is a storage means such as a memory device such as a RAM or a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk, and stores various programs, tables, databases, and web page files used for various processes or website provision.

[0107] In addition, the business support apparatus 1 may be configured by a known information processing apparatus such as a personal computer device or a workstation, or may be configured by an information processing apparatus to which an arbitrary peripheral device is connected. Further, the information processing apparatus may be realized by implementing software (including programs or data, etc.) that realizes the processing described in the embodiment.

[0108] Furthermore, the specific forms of distribution and integration of the apparatuses are not limited to those illustrated, and all or part of them can be functionally or physically distributed or integrated in arbitrary units according to various additions or according to the function load. That is, by arbitrarily combining the above-described embodiments, the above-described embodiments may be selectively implemented.

Industrial Applicability

[0109] The present invention is suitable for application to the calculation operations of payment amounts in industries such as the temporary staffing industry or the distribution and retail industry that employ many overseas workers, for example.

Explanation of Reference Numerals

[0110] 1 Business support device 2 Storage unit 3 Control unit 4 Communication interface unit 5 Input / output interface unit 6 Input device 7 Output device 11 Employee master 12 Work performance storage unit 13 Deducted payment amount storage unit 14 Payment date classification master 15 Transfer data storage unit 16 Payment journal storage unit 17 Journal definition master 18 Unpaid expense journal storage unit 21 Acquisition unit 22 Calculation unit 23 Output control unit 24 Display control unit 25 Journal data generation unit

Claims

1. A business support device for assisting in the calculation of the payment amount for workers who move their place of residence from within Japan to overseas, at least, an acquisition unit that acquires the work performance data corresponding to the payment calculation period of the worker who wishes to receive the payment on the desired payment date from a storage unit in which the payment date of the payment, the desired payment date of the payment desired by the worker, and the work performance data indicating the actual working hours are stored; a calculation unit that calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount for the payment calculation period based on the acquired work performance data; an output control unit that stores the calculated net payment amount in the storage unit or outputs it to an external device as the payment amount for the worker who wishes to receive the payment on the desired payment date; A business support device characterized by comprising the above.

2. In the storage unit, a residence classification indicating whether the worker resides in Japan or overseas on the payment date is stored, the acquisition unit acquires the payment amount in which the residence classification is within Japan among the payment amounts for the period corresponding to the end-of-year adjustment year of the worker, the calculation unit calculates the total income amount by subtracting the income deduction amount and expenses from the total of the payment amounts in which the acquired residence classification is within Japan, calculates the taxable income amount by subtracting the income deduction from the total income amount, calculates the income tax amount by multiplying the amount obtained by multiplying the taxable income amount by a predetermined tax rate by the predetermined income tax rate after subtracting the deduction amount, calculates the refund amount by subtracting the income tax amount from the withholding amount, and calculates the net payment amount reflecting the calculated refund amount as the payment amount to be paid on the desired payment date, the output control unit stores the calculated payment amount to be paid on the desired payment date in the storage unit or outputs it to the external device; The business support device according to claim 1, characterized by the above.

3. Using the last day of the month before the month to which the desired payment date belongs as the posting date, generating unearned expense posting data with the debit item as salary and the credit amount and the credit item as unearned expenses, and using the desired payment date as the posting date, generating payment posting data with the total taxable amount with the debit item as unearned expenses as the debit amount, the net payment amount with the credit item as current deposit and the total deduction amount with the credit item as deposit as the credit amount, further comprising a posting data generation unit; The business support device according to claim 1 or claim 2, characterized by

4. A business support method for a business support device that supports the calculation operation of the payment amount for workers who move their place of residence from within Japan to overseas, an acquisition step in which an acquisition unit acquires the work performance data corresponding to the payment calculation period of the worker who wishes to receive payment on the desired payment date from a storage unit in which at least the payment date of the payment, the desired payment date of the payment desired by the worker, and work performance data indicating the actual working hours are stored; a calculation step in which a calculation unit calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount for the payment calculation period based on the acquired work performance data; an output control step in which an output control unit stores the calculated net payment amount in the storage unit or outputs it to an external device as the payment amount for the worker who wishes to receive payment on the desired payment date; A business support method characterized by comprising

5. A business support program for causing a computer of a business support device to function so as to support the calculation operation of the payment amount for workers who move their place of residence from within Japan to overseas, the computer being caused to function as an acquisition unit that acquires the work performance data corresponding to the payment calculation period of the worker who wishes to receive payment on the desired payment date from a storage unit in which at least the payment date of the payment, the desired payment date of the payment desired by the worker, and work performance data indicating the actual working hours are stored; function as a calculation unit that calculates a net payment amount obtained by subtracting the total deduction amount from the total payment amount for the payment calculation period based on the acquired work performance data; function as an output control unit that stores the calculated net payment amount in the storage unit or outputs it to an external device as the payment amount for the worker who wishes to receive payment on the desired payment date; A business support program characterized by

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