Consumption tax processing system and consumption tax processing method

Abstract

To provide a consumption tax processing system and a consumption tax processing method configured by radically improving inefficiency of the consumption tax system that adopts multi-stage taxation.SOLUTION: When a buying stock company A conducts a selling / buying transaction with selling business operators (stock companies B, C, D ...), a transaction authentication system of the National Tax Administration Agency performs authentication. Consumption tax-exempt transaction is permitted on condition that both parties are qualified invoice issuers as a result of the authentication, and invoice registration numbers, the date of transaction, the amount of transaction, and the content of transaction (information a) are stored with identification unique code. A National Tax Agency server performs authentication when the stock company A files a tax return, and determines propriety by collating the (information a) with "finalized accounting data (and inventory / capital asset data) and unique code thereof" (information b) as tax-exempt transaction and business expenses.SELECTED DRAWING: Figure 2

Description

[Technical Field]

[0001] The present invention relates to a system and a processing method that enables a system reform to exempt a transaction from consumption tax when both the seller and the buyer are business operators. [Background technology]

[0002] For example, Patent Document 1 discloses a system that enables the matching of the amount of consumption tax paid with the amount of tax declared by special tax collectors, aims to computerize and streamline the tax payment procedures and final tax returns of special tax collectors, consumers, businesses, etc., and aims to computerize and streamline the tax investigation procedures for consumption tax, etc., of tax offices, etc. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2002-133035 Summary of the Invention [Problem to be solved by the invention]

[0004] However, this technology simply digitized and streamlined tax payment procedures and tax returns, and did not fundamentally address the inefficiencies of the consumption tax system (value-added tax) through the adoption of multi-stage taxation. Japan's consumption tax, as well as many other countries' value-added taxes, use a multi-stage taxation system. For example, as shown in the upper half of Figure 1, if Company A purchases goods from Company B (purchase price 100) and sells them to Company C (sales price 200), Company A pays 10 in consumption tax to Company B and collects 20 in consumption tax from Company C. Company A subtracts the 10 it paid from the 20 it collected, resulting in a total of 10 in consumption tax, and remits the remaining 10 to the government. As shown in the upper half of Figure 1, in order for the 50 in consumption tax borne by consumers to reach the national treasury, multiple stages of tax collection, payment, and collection are required. This complicates the consumption tax system and makes the process of taxpayers and tax collectors extremely cumbersome. In this invention, "consumption tax" and "value-added tax" are collectively referred to simply as "consumption tax."

[0005] The present invention has been devised in view of the above circumstances, and its purpose is to provide a consumption tax processing system and a consumption tax processing method that drastically improve the inefficiency of the consumption tax system, which is characterized by the adoption of multi-stage taxation. [Means for solving the problem]

[0006] In one aspect of the present invention, there is provided a consumption tax processing system for processing consumption tax when a party performing a buying and selling act is a business operator, comprising: A means of verifying that the buyer is a business when conducting a transaction; a consumption tax collection means for treating the transaction as a transaction for which consumption tax is to be collected when the verification means does not verify that the person is a business operator; and a tax exemption permitting means for permitting a buying and selling act exempt from consumption tax on the condition that the identity of the business operator is confirmed by the confirmation means.

[0007] With this structure, while the original purpose of collecting consumption tax from non-businesses can be achieved, the multi-stage taxation can be abolished and the consumption tax system can be simplified, reducing the burden on businesses and improving operational efficiency, and also streamlining and rationalizing the tax authorities' investigations and collection procedures related to consumption tax.

[0008] Preferably, a storage means for storing data on the sales and purchases exempt from consumption tax permitted by the tax exemption permitting means; The system may further include a determination means for comparing the tax return data of the buyer party confirmed by the confirmation means to be a business operator with the data stored in the storage means and determining whether they are consistent.

[0009] With this configuration, it is possible to confirm that tax returns are being filed in accordance with permitted sales and purchases exempt from consumption tax, and to discover any inconsistent or fraudulent returns.

[0010] Preferably, the determination means may identify and determine the correspondence using an identifier that specifies which consumption tax-exempt sales transaction in the data stored in the storage means corresponds to which part of the declaration data.

[0011] Preferably, the electronic bookkeeping means stores data of tax-related books and documents electronically; The system may further include a record-keeping means for comparing the declaration data with the data stored by the electronic bookkeeping means to extract differences and record and save the differences when the determination means determines that there is a mismatch.

[0012] According to this configuration, the discrepancies recorded and stored by the record-keeping means can be used as evidence of tax evasion.

[0013] In another aspect of the present invention, there is provided a consumption tax processing method for processing consumption tax when a party performing a buying and selling act is a business operator, comprising: A confirmation step for confirming that the buyer is a business when conducting a sale; a consumption tax collection step of treating the transaction as a sale for which consumption tax is to be collected when the confirmation step does not confirm that the person is a business operator; and a tax exemption permission step for permitting a buying and selling act exempt from consumption tax on the condition that the identity of the business operator is confirmed in the confirmation step. [Brief explanation of the drawings]

[0014] [Figure 1] This is an explanatory diagram of the idea of transitioning from a complex consumption tax to a simple tax system (rationalizing the nature of the consumption tax by eliminating multi-stage taxation, and proposing the system necessary to achieve this). [Figure 2] This is a conceptual diagram of the rationalization of consumption tax by eliminating multi-stage taxation and the proposal for the system necessary to achieve this. [Figure 3] This is a diagram showing the rationalization of consumption tax by eliminating multi-stage taxation, and the overall configuration of the system required to achieve this. [Figure 4] FIG. 2 is a diagram illustrating a hardware configuration of a national tax server. [Figure 5] FIG. 2 is a diagram illustrating a hardware configuration of a user terminal. [Figure 6] FIG. 1 is an explanatory diagram showing the blockchain data stored in each node of the blockchain. [Figure 7] 1A is a flowchart showing the main routine of the user terminal (accounting system) and the national tax server, and FIG. 1B is an explanatory diagram showing the mechanism of Verifiable Credentials. [Figure 8] (A) is a flowchart showing the subroutine program for the Verifiable Credential acquisition process by the user terminal and the Verifiable Credential issuance process by the national tax server, and (B) is a flowchart showing the subroutine program for the transaction process by the user terminal and the transaction authentication process by the national tax server. [Figure 9] 10A is a flowchart showing a subroutine program for buyer transaction processing by a user terminal and buyer transaction handling processing by a national tax server, and FIG. 10B is a diagram showing data stored in a user DB. [Figure 10] 10 is a flowchart showing a subroutine program of a buyer-side consumption tax exemption process by a user terminal and a buyer-side consumption tax exemption response process by a national tax server. [Figure 11] 10 is a flowchart showing a subroutine program of seller transaction processing by a user terminal and seller transaction handling processing by a national tax server. [Figure 12] This is a flowchart showing the subroutine program for user-side blockchain processing by the user terminal and administrator-side blockchain processing by the national tax server. [Figure 13] 10 is a flowchart showing a subroutine program of a seller-side consumption tax exemption process by a user terminal and a consumption tax exemption response process by a national tax server. [Figure 14]10 is a flowchart showing a subroutine program of a filing process by a user terminal and a filing authentication process by a national tax server. [Figure 15] 10A is a flowchart showing a subroutine program of a voluntary investigation preparation process by a national tax server, and FIG. 10B is a flowchart showing a subroutine program of a modified accounting process by a user terminal. [Figure 16] (A) is a flowchart showing the subroutine program for smart contract processing by a user terminal and tax payment acceptance processing by a national tax server, and (B) is a flowchart showing the subroutine program for contract definition in a smart contract by a user terminal. [Figure 17] FIG. 10A is an explanatory diagram showing a method for updating a smart contract using a Proxy pattern, and FIG. 10B is a flowchart showing a modified example of authentication processing at the time of declaration. [Figure 18] 10 is a flowchart showing a subroutine program for a payer transaction process and a receiver transaction process by a user terminal and a transaction handling process by a national tax server. [Figure 19] This is an explanatory diagram showing the idea of conducting a proof-of-concept experiment on tax systems by adopting different tax systems in multiple metaverses. [Figure 20] 10 is a flowchart showing a subroutine program of a process in which the national tax server aggregates various data in each metaverse. [Figure 21] This is a diagram showing the overall configuration of a tax system demonstration experiment system using the metaverse. DETAILED DESCRIPTION OF THE INVENTION

[0015] This embodiment will be described in detail with reference to the drawings. Hereinafter, a database will be referred to as DB, and artificial intelligence will be referred to as AI. The DB may be configured as a storage server. [First embodiment] In the first embodiment, consumption tax and value-added tax are collectively referred to simply as "consumption tax."

[0016] Referring to the upper half of Figure 1, Japan's consumption tax and many other countries' value-added taxes use a "multi-stage taxation" system. For example, if Company A purchases goods from Company B (purchase price 100) and sells them to Company C (sales price 200), Company A pays 10 in consumption tax to Company B and collects 20 in consumption tax from Company C. Company A deducts the 10 it paid from the 20 it collected, leaving 10 in consumption tax to be paid to the government. However, this system complicates the consumption tax system and makes the administrative work for both taxpayers and tax collectors extremely cumbersome.

[0017] In this way, in order for the consumption tax of 50 levied by consumers to reach the national treasury, the tax must be deposited, paid, and remitted at multiple stages. While this is relatively simple for agricultural products, for industrial products the distribution process is several times, or even dozens of times, more complicated, which complicates the consumption tax system and creates a breeding ground for tax evasion.

[0018] In principle, consumption tax is borne by general consumers, and businesses do not have to pay it; they simply collect and remit it. If we could eliminate multi-tiered taxation by not levying consumption tax on business-to-business transactions and only levying it when businesses sell goods or services to general consumers, society as a whole would achieve significant savings in cost, time, and energy. Until now, a multi-tiered tax system was necessary because there was no way to accurately distinguish between business-to-business transactions and general consumer transactions. However, with the implementation of the invoice system, in order to receive tax deductions, purchases must clearly indicate on the invoice that they are from a registered business. Furthermore, the Digital Agency is leading the way in preparing a system for issuing and receiving electronic invoices.

[0019] If this is the case, then, when billing is done via electronic invoice, it becomes possible to avoid paying and receiving consumption tax in business-to-business transactions, as shown in the lower half of Figure 1. However, even if electronic invoices can confirm that a transaction is between businesses, it is not possible to confirm whether the buyer's payment has actually been recorded as sales to the seller, and it is uncertain whether the buyer will actually record it as a business expense (when a car dealer sells a car to a business, it is possible that the purchasing business will use the car for personal purposes rather than for business purposes, in which case consumption tax payments to the government will go unpaid). To eliminate this, a system is needed that matches the billing data exchanged via electronic invoices with the business's accounting data.

[0020] The government-led e-invoicing initiative is an initiative to fully digitize billing operations, which were previously conducted manually and on paper, by exchanging data between the various sales management systems (invoicing systems) offered by various systems companies through a common platform. In parallel with this, a common accounting platform must be established to cross-reference data between the seller and buyer and verify the consistency of their accounting data, which is technically feasible. The buyer's taxable purchases (purchases and expense payments subject to consumption tax) are matched with the seller's corresponding taxable sales (sales and other income subject to consumption tax). Transactions that cannot be matched are considered consumption transactions. Transactions that can be matched are business-to-business transactions and are exempt from consumption tax. Transactions that cannot be matched are consumption transactions and are subject to consumption tax.

[0021] If a system were established to check whether businesses are properly collecting and paying taxes on these taxable transactions, it would be possible to abolish multi-tiered taxation and eliminate tax evasion. In the case of the car sale example mentioned above, the "sales" in the seller's accounting data would be compared with the "fixed assets" in the buyer's accounting data, and if they match, the transaction would be exempt from consumption tax as a business-to-business transaction. If the buyer is a sole proprietor who intends to use 50% of the car for daily use and records the car's business use rate as an asset at 50%, then 50% of the car's purchase price should be subject to consumption tax, and the tax office would be able to require the buyer to pay consumption tax.

[0022] Incidentally, it is conceivable that businesses may attempt to intentionally avoid paying consumption tax by making purchases for daily use under the guise of business transactions, but even under the current multi-tiered taxation system, there is a certain degree of prevention function in place through analysis of declared contents and on-site tax audits, and this is not a problem that would arise simply by abolishing multi-tiered taxation.

[0023] Only businesses that conduct transactions with consumers will be responsible for collecting and paying the tax, but fairness can be ensured by the government paying a certain fee or providing incentives such as corporate tax deductions.

[0024] Below, we will explain this "proposal for rationalizing the nature of consumption tax by eliminating multi-stage taxation and the system necessary to achieve this."

[0025] The general concept of "Rationalizing the nature of consumption tax by eliminating multi-stage taxation and a proposal for the system required to achieve this" will be explained with reference to Figure 2. An example will be shown in which buyer Co. A engages in sales transactions with multiple seller Co. B, C, D, etc. This "proposal for rationalizing the nature of consumption tax by eliminating multi-stage taxation and a proposal for the system required to achieve this" involves a transaction authentication system in which the National Tax Agency, an example of a certification body, performs authentication at the time of the sales transaction, and an accounting system in which the buyer submits electronic returns (a general term for tax returns and final tax returns) to the National Tax Agency, and the National Tax Agency, an example of a certification body, performs authentication at the time of the return.

[0026] The transaction authentication system verifies that both the seller and buyer are registered invoice businesses by comparing their invoice registration numbers.

[0027] Next, the tax exemption is approved on the condition that the buyer swears that the transaction is a business transaction. Note that this swearing is not necessarily required and may be omitted.

[0028] Next, the seller and buyer's invoice registration numbers, transaction date and time, transaction amount, and transaction details (called "information a") are assigned a unique code for identification, encrypted, and stored, and then only this unique code is sent to the buyer. The unique code is a unique code that is one of a kind in the world.

[0029] The accounting system of Company A (the buyer) automatically links the received unique code to the relevant transaction data in the accounting system (or inventory management / fixed asset management system).

[0030] Next, when filing tax returns, the finalized accounting data (as well as inventory and fixed asset data) and its unique code (referred to as "b information") are sent to the National Tax Agency as tax-exempt transactions and business expenses.

[0031] The National Tax Agency searches for the same unique code in the buyer's (information b) in the (information a) of the transaction authentication system, compares the retrieved (information a) with (information b), and if there is a discrepancy, asks the buyer for confirmation.

[0032] Referring to Figure 3, we will explain the overall structure of the "Proposal for rationalizing consumption tax by eliminating multi-stage taxation and the system required to achieve this." A crawler 56 travels around the Internet 50 and collects information from various websites 52, various paper databases 53, etc. A crawler is a program that periodically retrieves documents and images from the web and automatically creates a database. It is also called a "bot," "spider," or "robot."

[0033] The blockchain 86 is connected to the Internet 50 via a centralized oracle (not shown). This blockchain 86 is a private chain, but it may also be a consortium chain or a public chain. A private chain only records transactions using blockchain technology, and bookkeeping rights are not open; individuals or companies (in this embodiment, the National Tax Agency, which is the administrator) have exclusive rights, and only internal transactions are recorded. In this embodiment, user transactions are recorded on the blockchain 86 along with timestamps, making it possible to store tax-related books and documents as electronic data as required by the Electronic Bookkeeping Act. To protect personal information (privacy), user transactions are encrypted and recorded on the blockchain 86 to prevent others from viewing them. This encryption uses common keys K1, K2, K3, etc., which are secretly held by each user, and each user's transaction is encrypted using their own common key. Therefore, users can decrypt the encrypted recorded data using their own common key, making it possible to view and search the data. Searches can be performed using three items: "transaction date," "transaction partner," and "transaction amount." It is possible to specify a range for "transaction date" or "transaction amount," and it is also possible to search by combining multiple record items.

[0034] Blockchain 86 may connect to other blockchains using Polkadot. Polkadot is a blockchain that connects different blockchains. Blockchains developed using Substrate can connect to Polkadot, which allows them to exchange tokens and data with other blockchains connected to Polkadot.

[0035] A centralized oracle is a system that acts as a bridge between the blockchain and the Internet 50. It is connected to the Internet 50, collects various information scattered across the internet, and provides this information to the blockchain's smart contract.

[0036] Each node 99a, 99b of the blockchain 86 is composed of a user terminal 54 such as a personal computer (hereinafter referred to as "PC"). Node 99b is a node composed of a personal computer of the National Tax Agency 82, and node 99a is a node composed of a personal computer 54 of a general user other than the National Tax Agency 82. This user terminal 54 is connected to the Internet 50. In this embodiment, the user terminal 54 is shown as a computer installed in a store 100, which is an example of a sales trader. A plurality of cash registers 81 are installed in the store 100, and the cash registers 81 and the user terminals 54 are connected by a LAN (Local Area Network).

[0037] A national tax server 88 installed in the National Tax Agency 82 is connected to the Internet 50. The national tax server 88 is connected to a transaction authentication DB 109 and a user DB 87. As shown in the figure, the transaction authentication DB 109 stores the buyer's invoice registration number, the seller's invoice registration number, the transaction date and time, the transaction amount, the transaction details (transaction subject), a unique code, etc.

[0038] The data stored in the user DB 87 is shown in Figure 9(B). An encrypted common key is stored in association with each user's address on the blockchain 86. This encrypted common key is obtained by encrypting each user's common key K1, K2, K3, etc. with the master key MK. Since the common keys K1, K2, K3, etc. are encrypted and stored in the user DB 87, even if the data stored in the user DB 87 is leaked, the encrypted common key cannot be decrypted unless the master key MK is leaked, which has the advantage of protecting the user's personal information and privacy.

[0039] The National Tax Agency 82 stores the master key 83 in a state where it is not connected to the Internet. This master key 83 is used by the National Tax Agency to decrypt the encrypted transaction data of the tax evader recorded in the blockchain 86 and obtain evidence of the fraud. Specifically, the National Tax Agency 82 obtains an encrypted common key (e.g., E) corresponding to the address (e.g., ¥7kd3) on the blockchain 86 of the tax evader. MK(K1)) and decrypt it with the master key MS to obtain the plaintext common key K1. The encrypted transaction record corresponding to the address in the blockchain 86 (for example, ¥7kd3) is decrypted with the common key K1 to obtain the plaintext transaction record.

[0040] The user DB 87 may be installed in a court, which is an example of a third-party institution, and the master key 83 may be stored at that court rather than at the National Tax Agency 82. The National Tax Agency 82 may request an arrest warrant from the court for a suspect of tax evasion that it finds, and the court may notify the National Tax Agency of the suspect's common key (e.g., K1) along with the arrest warrant.

[0041] Figure 4 shows the hardware configuration of the national tax server 88. Figure 5 shows the hardware configuration of the user terminal 54. Common devices in both hardware are given common reference numbers and will be explained below.

[0042] The cloud server 51 is provided with a GPU (Graphics Processing Unit) 10g as a control center. The user terminal 54 is provided with a CPU (Central Processing Unit) 10c as a control center. The cloud server 51 and the user terminal 54 are configured with a RAM (Random Access Memory) 9 that functions as a work area for the GPU 10g or CPU 10p, a ROM (Read Only Memory) 11 that stores data and programs, a storage unit such as an SDD (Solid State Drive) 12, an input operation unit 7 such as a display and a keyboard, a communication unit 5, a display unit 6, an interface 8, a bus 13, and various other hardware. Note that a HDD (Hard Disk Drive) may be used as the storage unit in addition to or instead of the SDD. The user terminal 54 is also provided with a speaker 70. Note that the GPU 10g may be replaced with a CPU, and the CPU 10p may be replaced with a GPU.

[0043] The data stored in the SSD 12 of the user terminal 54 will be described with reference to Figure 6. The data stored includes the user's private key SK, public key PK, common key K1, the user's address in the blockchain, smart contracts, artificial intelligence, the national tax app, the accounting system, and blockchain data. The Verifiable Credential, which will be described later, is also stored in the SSD 12 (not shown). The national tax app is an app issued by the National Tax Agency 82 that has been installed on the user terminal 54, and is used when the user terminal 54 interacts with the national tax server 88.

[0044] The private key SK and the public key PK are a key pair used in PKI (Public Key Infrastructure), and data encrypted with the public key PK is decrypted with the private key SK. The private key SK is also used for electronic signatures. The common key K1 is a key used for common key encryption such as DES (Data Encryption Standard) and AES (Advanced Encryption Standard). Data encrypted with the common key K1 is decrypted using the same common key K1. In this embodiment, a different common key is used for each user.

[0045] Next, we will explain blockchain data. The data in each block of the blockchain includes the hash value of the previous block, multiple transaction data (also called transactions), and accounting and financial statements. Transaction data includes contracts, purchase orders, quotations, delivery notes, digital invoices, etc. Digital invoices contain a unique code (e.g., y3m85hs7) sent to the buyer (Company A in Figure 6). A timestamp is also embedded in the blockchain. Such blockchains are generated and added as new blockchains by each node 99a, 99b performing blockchain processing (see steps S202 to S205, S208 to S214, etc., described below). Blockchain processing mainly consists of three phases: transaction, propagation, and recording.

[0046] The transaction phase is what is generally called a transaction, and refers to legal acts such as buying and selling, transferring, lending, etc. More specifically, this transaction phase can be divided into three phases: generation → signing → propagation.

[0047] The creation phase involves generating a transaction. For example, "Corporation B will sell a car to Company A for 1 million yen," and digitally signing the creation of the transaction. This digital signature is created by passing the transaction data through a predetermined hash function to generate a hash value, which is then encrypted using the private key SK of the parties to the transaction (person A and person B). A digital public key certificate may also be issued by a certification authority. While Figure 6 shows an example of buying and selling a car, the object of sale (transfer) is not limited to this. Other possible values include electricity generated by a home or business, a user's specialized knowledge, experience, skills, personal connections (including online personal networks), and credibility.

[0048] The propagation phase involves having node 99b of the National Tax Agency 82 confirm that the transaction has been generated and signed correctly. If it is determined that the transaction was not generated and signed correctly, the transaction is discarded.

[0049] In the recording phase, if it is confirmed that the transaction has been correctly generated and signed, node 99b of the National Tax Agency 82 records the transaction. Transactions that have been confirmed to have been correctly generated and signed are moved to a place called a pool. Then, node 99b of the National Tax Agency 82 selects a transaction to record from the pool and performs additional processing on the blockchain.

[0050] Blockchain data is stored in all nodes 99a and 99b. Transaction data and accounting / financial statement data in the blockchain data are encrypted and stored using the common key of the user corresponding to each node 99a and 99b. The same copy of each transaction data (A, B, C, etc.) is prepared for each transaction party, encrypted with the common key of each party, and recorded on the blockchain. Figure 6 shows data from Co. A, one of the transaction parties in Transaction F. This data is encrypted using common key K1. Data encrypted with common key K2 from Co. B, the other party to Transaction F, is also recorded on the blockchain, but this data is not shown. The transaction F data encrypted with common key K1 and the transaction F data encrypted with common key K2 are recorded as blockchain data on all nodes 99a and 99b. Accounting / financial statement data is also encrypted using the common key (e.g., K1) of the entity responsible for the accounting / financial statement (e.g., Co. A) and recorded on all nodes 99a and 99b.

[0051] Therefore, the transaction details cannot be deciphered by anyone other than the parties involved in the transaction, and the relevant books and accounts cannot be deciphered by anyone other than the parties involved, which has the advantage of protecting personal information and privacy.

[0052] Next, the main routine of the user terminal 54 having accounting processing system functions and the national tax server 88 will be described with reference to Figure 7. The user terminal 54 performs a Verifiable Credential acquisition process in S130, and the national tax server 88 performs a Verifiable Credential issuance process in S135. A Verifiable Credential is a verifiable credential, a digital certificate that holds information such as an educational background / career certificate or driver's license and proves that this information has been verified by a trusted institution. In this embodiment, it is used to prove that the user is a business operator.

[0053] Next, the user terminal 54 performs transaction processing in S131, and the national tax server 88 performs authentication processing at the time of transaction in S136. The user terminal 54 performs reporting processing in S132, and the national tax server 88 performs authentication processing at the time of reporting in S137.

[0054] Next, we will explain the general mechanism of a Verifiable Credential based on Figure 7(B). A Verifiable Credential always has an issuer. For example, a graduation certificate is issued by an educational institution, a driver's license is issued by the Public Safety Commission of each prefecture, and an employee training completion certificate is issued by the company that provided the training program.

[0055] These issuers use platforms (such as Blockcerts) that can issue Verifiable Credential-compliant credentials and issue digital credentials as official certificates.

[0056] Next, the recipient (the holder in Figure 7(B)) stores the Verifiable Credential received from the issuer in their own registry and uses it according to their needs. For example, various cases are possible, such as a job offer that can only be applied for by holders of a specific qualification, logging in to a service, or accessing the owner page of an IoT device.

[0057] The verifier verifies the Verifiable Credential sent by the recipient and can determine whether or not to provide the service, or change the service plan depending on the type of credential.

[0058] It is desirable that the issuance of Verifiable Credentials incorporate a DID (Decentralized Identifier: a personal sovereign digital identity), and the combination of Verifiable Credentials and a DID can achieve SSI (Self-Sovereign Identity).

[0059] Next, the Verifiable Credential acquisition process shown in S130 and the Verifiable Credential issuance process shown in S135 will be described with reference to Figure 8 (A). The user terminal 54 determines whether to acquire a Verifiable Credential in S140, and if not, returns and proceeds to S131. If an operation to acquire a Verifiable Credential is performed and it is determined that a Verifiable Credential will be acquired, in S141 the public key certificate is transmitted to the national tax server 88 via the certification authority, and the business evidence, blockchain address, and common key K are also transmitted to the national tax server 88.

[0060] The national tax server 88 receives it in S146, determines YES in S146, and in S147 verifies the evidence of the business and issues a Verifiable Credential, encrypts the common key K with the master key MK, and stores it in the user DB 87. The user terminal 54 receives the issuance of the Verifiable Credential in S142, and stores the Verifiable Credential issued in S142 in the SSD 12 of its own user terminal 54.

[0061] Next, the transaction processing shown in S131 and the transaction authentication processing shown in S136 will be explained with reference to Figure 8 (B). The user terminal 54 determines whether or not to conduct a transaction in S150, and if not, returns and proceeds to S132. If a transaction is to be conducted, a YES determination is made in S150, buyer processing is performed in S151, seller processing is performed in S152, and then returns. Meanwhile, the national tax server 88 performs buyer handling processing in S155, seller handling processing in S156, and then returns.

[0062] The buyer processing shown in S151 and the buyer handling processing shown in S155 will be explained based on Figure 9 (A). The user terminal 54 determines in S160 whether the current transaction is a buyer transaction (for example, a transaction in which money is paid to purchase an item), and if it is a seller transaction, it determines NO, returns, and proceeds to S152. If it is a buyer transaction, it determines YES in S161, and user-side blockchain processing is performed in S162. In response to this, the national tax server 88 also performs administrator-side blockchain processing in S168.

[0063] Next, the user terminal 54 determines in S163 whether the buyer transaction to be conducted this time is a transaction by a general consumer (a consumer other than a business). If the transaction is by a general consumer, user-side blockchain processing is performed in S164. In response to this, the national tax server 88 also performs administrator-side blockchain processing in S168. Next, the user terminal 54 performs accounting processing in S165. This is a process of recording the flow of money in and out of the transaction in a ledger, using the accounting system installed in the user terminal 54.

[0064] On the other hand, if the transaction is not between ordinary consumers, i.e., if it is a business transaction between a business operator (for example, the purchase of a car for company use), the process proceeds to S166 and performs buyer's consumption tax exemption processing. This is processing to make the transaction tax-exempt, that is, processing to make the purchase and sale transaction at the price excluding consumption tax. In response to this, the national tax server 88 also performs buyer's consumption tax exemption processing in S169, then returns and proceeds to S156.

[0065] The data stored in the user DB 87 shown in FIG. 9B has already been explained, so a repeated explanation will be omitted here.

[0066] Next, the buyer's consumption tax exemption processing shown in S166 and the buyer's consumption tax exemption response processing shown in S169 will be explained with reference to Fig. 10. In S175, the user terminal 54 transmits the invoice registration number and the Verifiable Credential to the transaction partner (the seller's user terminal 54) as a declaration that this is a business transaction. This invoice registration number and the Verifiable Credential are received in S217 by the seller's user terminal 54, and in S218 the Verifiable Credentials and invoice registration numbers of both parties to the transaction are transmitted to the national tax server 88, where their authenticity is verified (S231), and the verification results are returned to the user terminals 54 of both parties to the transaction (S232-S234).

[0067] The buyer's user terminal 54 receives the verification result in S176, and determines whether the verification result is correct (OK) in S177. If the verification result is incorrect, the process proceeds to S164, where the transaction is conducted with consumption tax. On the other hand, if the verification result is correct, the transaction is conducted without consumption tax in S178.

[0068] Next, the user terminal 54 performs accounting processing by linking the unique code in S179. Specifically, the unique code is written into the digital invoice (the unique code y3m85hs7 recorded in the digital invoice in Figure 6). This unique code was sent from the national tax server 88 in S236.

[0069] Next, the user terminal 54 performs user-side blockchain processing in S180. In response to this, the national tax server 88 performs administrator-side blockchain processing in S183.

[0070] Next, the seller transaction processing shown in S152 and the seller transaction response processing shown in S156 will be explained with reference to Figure 11. The user terminal 54 determines whether the current transaction is a seller transaction in S190, and if it is not a seller transaction, returns and proceeds to S132. On the other hand, if it is a seller transaction, it determines whether it is a tax-exempt or non-taxable transaction in S191. Non-taxable transactions are transactions such as overseas consumption such as accommodation and meals abroad, gratuitous donations and gifts, and dividends on investments. Non-taxable transactions are transactions that are not subject to taxation by nature, and include the following transactions 1 to 5. 1. Transfer and leasing of land 2. Transfer of securities, etc. and transfer of means of payment 3 Interest, guarantee fees, insurance premiums, etc. 4. Transfer of postage stamps, revenue stamps, gift certificates, prepaid cards, etc. 5 Administrative fees for issuing resident certificates, issuing extracts of family registers, etc., and fees for foreign exchange transactions In the case of a taxable or non-taxable transaction, user-side blockchain processing is performed in S192. In response, the national tax server 88 performs administrator-side blockchain processing in S198. If it is determined in S191 that the transaction is not taxable or non-taxable, it is determined in S193 whether it is a general consumer transaction. If it is a general consumer transaction, user-side blockchain processing is performed in S194. In response, the national tax server 88 performs administrator-side blockchain processing in S198.

[0071] If it is determined in S193 that the transaction is not a general consumer transaction, seller-side consumption tax exemption processing is performed in S195. In response, the national tax server 88 performs seller-side consumption tax exemption processing in S199. The user terminal 54 performs accounting processing in S195.

[0072] The user-side blockchain processing shown in S162, S164, S180, S192, S194, S223, S276, S292, and S306, and the administrator-side blockchain processing shown in S168, S183, S198, S237, S280, and S302 are described with reference to FIG. 12. The user terminal 54 determines whether a unique code has been received for the transaction (transaction) in S202. As described above, this unique code is sent from the national tax server 88 to the buyer's user terminal 54 in S236. If the transaction does not receive a unique code, the transaction is sent to the national tax server 88 in S203, with electronic signatures and a timestamp from both parties. The national tax server 88 receives the transaction in S208 and temporarily stores only transactions that have been correctly generated and signed in a pool in S209.

[0073] On the other hand, in the case of a transaction for which a unique code has been received, the user terminal 54 attaches the unique code, electronic signatures of both parties to the transaction, and a timestamp to the transaction and sends it to the national tax server 88 in S204. Specifically, the unique code is written into the digital invoice during the transaction and is sent (see Figure 6). The national tax server 88 receives this in S208 and temporarily stores in the pool only those transactions that have been correctly generated and signed in S209. At that time, the national tax server 88 reads the encrypted common key corresponding to the sent address from the user DB 87, decrypts it with the master key MK, obtains a common key (e.g., K1), and encrypts the received data and temporarily stores it in the pool. If the national tax server 88 has not received a transaction, control proceeds to S210.

[0074] After the processes of S203 and S204, the user terminal 54 periodically transmits national tax-related books and settlement-related documents to the national tax server 88 in S205. The national tax server 88 receives them in S210 and temporarily stores only those documents that have been confirmed to be correct in a pool in S211. At this time, the encrypted common key corresponding to the transmitted address is read from the user DB 87, and the received data is encrypted with the common key (e.g., K1) obtained by decrypting the common key with the master key MK, and temporarily stores the data in the pool.

[0075] Next, the national tax server 88 determines in S212 whether it is time to record in the blockchain. When it is time to record in the blockchain, in S213, it calculates the hash value of the final block. Next, in S214, all data temporarily stored in the pool is encrypted for each transaction party using their common key and recorded in a new block, and the calculated hash value is recorded and the block is added. This added blockchain data is recorded in all nodes 99a and 99b. The processes of S213 and S214 are actually executed by the national tax side node 99b with support from the national tax server 88.

[0076] As mentioned above, if the user DB 87 is set up in the court and the master key 83 is stored in the court, the court will be asked to carry out the process of "encrypting each transaction party with its common key" in S214.

[0077] Next, the seller's consumption tax exemption processing shown in S195 and the seller's consumption tax exemption response processing shown in S199 will be explained based on Figure 13. The user terminal 54 determines in S217 whether or not it has received the buyer's Verifiable Credential. If it has not been received, it returns and proceeds to S132. If the buyer's user terminal 54 sends the Verifiable Credential in S175, YES is determined in S217, and the Verifiable Credentials of both parties to the transaction (the received Verifiable Credential and the seller's own Verifiable Credential) and the invoice registration number are sent to the national tax server 88 in S218.

[0078] The national tax server 88 determines in S23 whether it has received the Verifiable Credentials and invoice registration numbers of both parties to the transaction, and if it has not yet received them, it returns and proceeds to S137. On the other hand, if it is determined in S23 that they have been received, it verifies the invoice registration numbers and Verifiable Credentials of both parties in S231. It determines in S232 whether the verification result is appropriate (OK), and if it is appropriate, it returns the verification result OK in S233, whereas if it is inappropriate (NG), it returns an alert in S234 indicating that the verification result is NG and that the consumption tax-free transaction is not approved. These replies in S233 and S234 are also sent to the seller's user terminal 54, as described above, and the seller's user terminal 54 receives the verification results sent in S233 and S234 in S176. As a result, whether or not to allow a consumption tax exemption is determined by integrating the buyer and seller as one transaction party; the decision on whether or not to allow a tax exemption is made for the buyer, not separately for the seller.

[0079] The user terminal 54 receives the verification results in S219 and determines whether the verification results are OK in S220. If the verification results are NG, the process proceeds to S164, where the transaction is a general consumer transaction, i.e., a transaction with consumption tax. If the verification results are OK, a digital invoice is sent to the buyer in S221, and the transaction is completed without consumption tax. The transaction details (items purchased, etc.) and transaction amount of the transaction without consumption tax (tax-exempt transaction) are sent to the national tax server 88 (S222). The national tax server 88 receives this in S235 and, in S236, encrypts the seller's and buyer's invoice registration numbers, transaction date and time, transaction amount, and transaction details (information a), assigns an identification unique code to them, stores them in the transaction authentication DB 109, and transmits only the unique code to the buyer. The buyer's user terminal 54 links the unique code in S179 and performs accounting processing. The result of S202 is YES.

[0080] Next, the user terminal 54 performs user-side blockchain processing in S223, and correspondingly, the national tax server 88 performs administrator-side blockchain processing in S237.

[0081] Next, the filing process shown in S132 and the filing authentication process shown in S137 will be described with reference to Figure 14. The user terminal 54 determines whether or not to perform the filing process in S240. If it is not yet time to file, it returns and proceeds to S130. If it is time to file and the filing is to be made, a YES determination is made in S240 and the accounting system prepares the filing documents (S241). Next, in S242, the filing documents and their attached documents, which are tax-exempt transactions (consumption tax-exempt transactions) and business expenses, etc., including "accounting data (and inventory / fixed asset data) with finalized settlement and its unique code" (information b), and the blockchain address are sent to the national tax server 88.

[0082] The national tax server 88 determines in S250 whether it has received it, and if it has not yet received it, proceeds to S135. On the other hand, if it is determined in S250 that it has been received, in S251 it searches for the stored information in the transaction authentication DB 109 (information a: buyer's invoice registration number, seller's invoice registration number, transaction date and time, transaction amount, transaction details) using the same unique code as the unique code of (information b), and compares the (information a) and (information b) stored in association with that unique code. In S252 it is determined whether the comparison results are consistent, and if they are consistent, a response is made in S253 to the effect that they are appropriate, and N is cleared to zero in S259. On the other hand, if they are inappropriate, an alert warning is returned in S254.

[0083] The user terminal 54 receives the information in S243 and determines in S244 whether or not a warning has been received, and if not, returns and proceeds to S130. If it is a warning, the declaration is redone in S247, and proceeds to S241, and the process goes through a loop of S241 → S242 → S243 → S244 → S247 → S241.

[0084] On the other hand, in the national tax server 88, after sending the alert in S254, the number of warnings N is incremented by 1 in S255, and it is determined in S256 whether N has reached 4, and if not, the process returns.

[0085] Each time the user terminal 54 goes through the loop of S241 → S242 → S243 → S244 → S247 → S241, the national tax server 88 repeatedly executes the loop of S250 → S251 → S252 → S254 → S255, and if a YES determination is made in S252 during this repetition, the redone tax return is recognized as correct, but if a NO determination is made in S252 repeatedly and a determination is made in S256 that the number of warnings N has reached four, an optional investigation preparation process is performed in S257, N is cleared to zero in S258, and then the process returns. The user's return confirmation and correction are repeated until the number of warnings N reaches four, at which point an optional investigation preparation process is performed, and the return can be subject to administrative guidance or administrative sanctions.

[0086] The voluntary investigation preparation process will be explained based on Figure 15(A). In S261, the national tax server 88 searches the user DB 87 for the common key K corresponding to the received blockchain address and decrypts the blockchain data corresponding to the address. In S262, the plaintext blockchain data is compared with the tax return documents and (information b) to identify any discrepancies. The identified discrepancies are recorded and saved. This saved data has the advantage of being able to be used as evidence for a voluntary investigation into tax evasion. After the voluntary investigation is conducted, administrative guidance or administrative sanctions will be implemented as necessary, and in more serious cases, arrest will be made.

[0087] Next, a modified example of the above-mentioned accounting process will be described with reference to Fig. 15(B). In this modified example, taxes on fixed assets (including depreciable assets) are automatically paid using a smart contract.

[0088] The user terminal 54 determines in S266 whether or not to perform accounting processing. If it is time for periodic accounting processing, a YES determination is made in S266, and accounting processing is executed in S267. Next, in S268, it is determined whether or not a new fixed asset has been purchased. If a new fixed asset has been purchased, smart contract processing is performed in S269.

[0089] A smart contract is a system in which the details of a transaction are pre-determined on the blockchain based on a contract, and the conditions are automatically confirmed and fulfilled. The flow of a smart contract being executed on the blockchain consists of four steps: contract definition → event waiting → contract execution / value exchange → payment / settlement.

[0090] Contract definition is the step of defining the contract terms programmatically. Event waiting is the step of monitoring the trends of the assets and information that are the subject of the contract over a certain period of time. Contract execution and value exchange is the step of triggering a predetermined event when predefined conditions are met during event waiting, and executing processing in accordance with the contract conditions. Payment and settlement is the step of making payment and settlement of monetary value etc. associated with contract execution and value exchange.

[0091] The smart contract processing shown in S269 is explained based on Figures 16(A) and 16(B). This smart contract processing automatically collects fixed asset tax (depreciable asset tax) using a smart contract. Fixed asset tax (depreciable asset tax) is a local tax (municipal tax) and is not directly related to the "Proposal for rationalizing consumption tax by eliminating multi-stage taxation and the system necessary to achieve this," but is described here as an additional note. The user terminal 54 defines a contract in S273. This contract definition is explained based on Figure 16(B). In S283, the user terminal 54 determines whether the newly purchased fixed asset is a depreciable asset. If it is not a depreciable asset (e.g., real estate), in S284, the program defines the fixed asset tax according to the fixed asset amount and the tax payment date and time, then returns and proceeds to S274. The tax amount is determined by calculating the tax base amount from the assessed value of the fixed asset and multiplying that tax base amount by the tax rate.

[0092] On the other hand, if it is a depreciable asset (for example, machinery or equipment), S285 will programmatically define the depreciable asset tax and tax payment date and time based on the depreciable asset amount, depreciation rate, and proportion of business use, and then return. For depreciable assets, the tax amount is also calculated by multiplying the tax base amount by the tax rate. For example, if the buyer is a sole proprietor who intends to use 50% of the car for daily use and records the car's business use ratio as 50%, then 50% of the car's purchase price for business use will be exempt from consumption tax, and the remaining 50% will be subject to consumption tax, making it ineligible for the BtoB tax exemption.

[0093] Returning to Figure 16(A), the user terminal 54 determines in S274 whether an event has occurred. If not, the process returns. If it is determined that an event has occurred, the contract is executed in S275. The national tax server 88 receives the tax payment in S278 and stores the tax payment details in association with the taxpayer in S279. Next, the user terminal 54 performs processing to store the tax payment details in the blockchain in S276, and the national tax server 88 also performs processing to store the tax payment details in the blockchain in S280.

[0094] When tax rates on fixed assets or depreciable assets are revised, the existing smart contract for automatic tax payment must be updated to a new version. One way to achieve this is to update the smart contract using the proxy pattern. This is a configuration pattern in which a proxy contract exists between the main contract and the user. Referring to Figure 17(A), the user accesses the proxy contract 120, which then forwards transactions to the main implementation contract containing the logic. In this implementation pattern, the proxy contract 120 remains unchanged and always has the same address, but the logic contract referenced by the proxy contract can be changed to a different implementation contract 121a, 121b, or 121c, allowing the contract as a whole to be considered upgradeable.

[0095] OpenZeppelinn, a library for smart contracts, supports three proxy patterns: 1. Transparent Proxy 2. UUPS Proxy 3. Beacon Proxy The Transparent Proxy pattern and the UUPS Proxy pattern are patterns that make a single contract upgradeable, while the Beacon Proxy pattern is a pattern that makes multiple contracts upgradeable with a single implementation.

[0096] In the above explanation, smart contract processing is performed when accounting processing is executed (S269 is performed when YES is selected in S266 of Figure 15(B)), but smart contract processing may also be performed at the time of purchasing fixed assets (including depreciable assets).

[0097] Modifications of the first embodiment are listed below.

[0098] (1) The data recorded on the blockchain is encrypted with common keys K1, K2, K3, etc., unique to each user, but this is not limited to this. For example, it may be encrypted with each user's public key PK. Blockchain data encrypted with each user's public key PK can only be decrypted with the private key SK, which is a pair of that public key. In other words, user A's information on the blockchain, encrypted and recorded with the public key PK, can only be decrypted with the private key SK possessed only by user A, making it impossible for others to view, which has the advantage of protecting the user's personal information and privacy.

[0099] (2) Instead of or in addition to a verifiable credential used to prove business identity, an attribute certificate may be used to prove business identity. An attribute certificate is an x.509 certificate issued as a separate certificate from the public key certificate, containing attribute information about the entity for which the certificate is issued. The x.509 certificate is generally intended to link a public key (=paired private key) with its owner (their identity), and is also known as a "public key certificate" (PKC).

[0100] (3) The blockchain 86 is configured as a private chain, but is not limited to this and may be configured as a public chain or a consortium chain. Furthermore, while data such as transactions, ledger books, and financial statements are recorded directly on the blockchain 86 (see Figure 6), all or part of the data (e.g., ledger books and financial statements) may instead be stored outside the blockchain (e.g., P2P-based distributed data storage), with only the hash values of the stored data stored in the blockchain 86. This allows the blockchain 86 to be linked to the data in the P2P distributed data storage. Periodic hashing of the data in the P2P distributed storage can be used to check whether it has been tampered with.

[0101] (4) Instead of or in addition to the National Tax Agency 82 conducting transaction authentication using the transaction authentication system, a private certification service organization may conduct the authentication. Furthermore, the tax return authentication may also be conducted by a private certification service organization.

[0102] (5) If protection of personal information and privacy is not a consideration, the data recorded in the blockchain 86 does not necessarily have to be encrypted. Also, if protection of personal information and privacy is not a consideration, the common key stored in the user DB 87 does not necessarily have to be encrypted. Furthermore, if protection of personal information and privacy is not a consideration, data containing the seller's and buyer's invoice registration numbers, transaction date and time, transaction amount, and transaction details (information a) with a unique identification code may be stored in the transaction authentication DB 109 without encryption.

[0103] (6) Although an example of smart contract processing only for fixed asset tax (including depreciable asset tax) has been shown (see Figure 16(A)), all tax payments may be automatically paid through smart contract processing, not limited to fixed asset tax (including depreciable asset tax). When all tax payments are automatically performed through smart contract processing, if the "contract definition" of the smart contract processing is executed at the time of each transaction such as a purchase or sale transaction, there is an advantage that authentication by the "transaction authentication system" shown in Figure 2 is sufficient and authentication at the time of filing can be omitted.

[0104] (7) Although the above shows that transaction data, data on accounting documents, and timestamps are recorded on the blockchain, this is not limited to this. The timestamp may be omitted, and any data recording means that is difficult to tamper with may be used other than the blockchain. Furthermore, this data does not necessarily have to be recorded.

[0105] (8) The flowchart of the user terminal 54 described above has been described as operating within the user terminal 54, but is not limited to this. For example, it may operate on the cloud in response to operations on the user terminal 54, such as SaaS (Software as a Service).

[0106] (9) If the buyer has sales that are exempt from consumption tax (or not subject to consumption tax), the buyer may file and pay consumption tax based on the finalized settlement of accounts. This is explained in detail below.

[0107] In principle, consumption tax is borne by consumers. However, if a business has sales that are exempt (or non-taxable), certain reduction adjustment measures are currently in place regarding the consumption tax deduction for expenses incurred in earning that income. This system does not allow for consumption tax deductions for expenses incurred in obtaining sales that are exempt (or non-taxable), and instead places the burden of consumption tax on the business. If the multi-stage taxation system were abolished from the consumption tax system and business-to-business transactions (B2B transactions) were simply treated as exempt from consumption tax, the government would no longer have the opportunity to collect the consumption tax that was previously borne by businesses, which would result in a partial decrease in tax revenue and require certain measures; we will explain this point first.

[0108] The terms used in the following description are defined as follows:

[0109] Tax-exempt transactions: housing rentals, land rentals and sales, social insurance medical treatment, nursing care insurance services, etc. Non-taxable transactions: insurance payments, damages, membership fees, subsidies, salaries, etc. Taxable sales: Sales and other income that are subject to consumption tax other than non-taxable or non-taxable transactions Taxable purchases: Purchases, expenses, fixed asset acquisitions, etc. that are subject to consumption tax other than non-taxable or non-exempt transactions. Taxable sales ratio: (taxable sales + export duty-free sales) / (taxable sales + tax-exempt sales + export duty-free sales) Let us take the example of a real estate rental business (Company X). Taxable sales are rental income from tenants, and non-taxable sales are rental income from housing and land. [Table 1] In this example, Company X received 100 in consumption tax and paid 150 in consumption tax, exceeding the amount of consumption tax paid by 50. If there were no adjustment calculation for input consumption tax, Company X would receive a tax refund of 50 from the government.

[0110] Under the current system, consumption tax on taxable purchases required to earn non-taxable sales is levied as follows:

[0111] a. Consumption tax on taxable purchases required for taxable sales b Consumption tax on taxable purchases required for both taxable and non-taxable sales c Taxable sales ratio Adjustment calculation for purchase consumption tax: a + b × c = adjusted purchase consumption tax In this way, the tax credit for taxable input consumption tax required to earn non-taxable sales is not permitted, and the system is designed so that even businesses must bear the consumption tax for that portion. However, there are other adjustment measures in place for businesses with non-taxable income (subsidy income, membership fee income, etc.) above a certain level.

[0112] If the multi-stage taxation of consumption tax were eliminated and business-to-business transactions (B2B transactions) were exempt from consumption tax, the country would lose some of its previous tax revenue. As a measure to compensate for this loss of tax revenue, it is possible to amend the law so that if a purchasing business has tax-exempt or non-taxable sales, the purchasing business will be required to declare and pay consumption tax based on the final financial statements, as follows: [Table 2] (※) Consumption tax payable to the government = {1-(5+6×10)} × tax rate As a result of the above, if the BtoB consumption tax exemption system is introduced, only three parties will be required to collect, declare, and pay consumption tax: businesses that conduct transactions with consumers, businesses with a certain amount of tax-exempt or non-taxable sales, and businesses that conduct transactions that do not qualify for BtoB consumption tax exemption. As a result, most other businesses will no longer be required to collect, declare, or pay consumption tax, which will reduce the business burden and improve work efficiency, and will also significantly streamline and streamline the tax authorities' investigations and collection procedures related to consumption tax.

[0113] The control for filing and paying consumption tax based on the finalized settlement when a buyer business has sales that are exempt (or non-taxable) from consumption tax is described below with reference to FIG. 17(B). The steps S250 to S254 executed by the national tax server 88 are the same as those in FIG. 14, and therefore will not be repeated here. If the national tax server 88 determines that there is a match in S252, it determines in S400 whether there are any sales that are exempt (or non-taxable) from consumption tax. If it determines that there are no sales that are exempt (or non-taxable), it sends the appropriate information in S253. On the other hand, if it determines that there are sales that are exempt (or non-taxable), it determines in S401 whether the buyer has filed and paid consumption tax for the sales. If the buyer has filed and paid consumption tax, it sends the appropriate information in S253. If the buyer has not filed and paid consumption tax, it sends an alert in S402. In this case, it also sends a message stating, "Please file and pay consumption tax for sales that are exempt (or non-taxable) from consumption tax."

[0114] The first embodiment described above discloses the following invention. [Technical field] The present invention relates to a consumption tax processing system and a consumption tax processing method for processing consumption tax when the parties involved in a buying and selling act are businesses. [Background technology] For example, Patent Document 1 discloses a system that enables the matching of the amount of consumption tax paid with the amount of tax declared by special tax collectors, aims to computerize and streamline the tax payment procedures and final tax returns of special tax collectors, consumers, businesses, etc., and aims to computerize and streamline the tax investigation procedures for consumption tax, etc., of tax offices, etc. [Prior art document] [Patent documents] [Patent Document 1] JP 2002-133035 A [Problem to be solved by the invention] However, this technology simply digitized and streamlined tax payment procedures and tax returns, and did not fundamentally address the waste inherent in the consumption tax system (value-added tax) through the adoption of multi-stage taxation. Japan's consumption tax, as well as many other countries' value-added taxes, use a multi-stage taxation system. For example, if Company A purchases goods from Company B (purchase price: 100) and sells them to Company C (sales price: 200), Company A pays 10 in consumption tax to Company B and collects 20 in consumption tax from Company C. Company A then deducts the 10 it paid from the 20 it collected, leaving the remaining 10 in consumption tax to be paid to the government. In this way, in order for the 50 in consumption tax borne by consumers to end up in the national treasury, multiple stages of tax collection, collection, and collection are required. This complicates the consumption tax system and makes the process of taxpayers and tax collectors extremely cumbersome. In this paper, we refer to "consumption tax" and "value-added tax" collectively as "consumption tax."

[0115] The present invention has been devised in view of the above circumstances, and its purpose is to provide a consumption tax processing system and a consumption tax processing method that drastically improve the inefficiency of the consumption tax system, which is characterized by the adoption of multi-stage taxation. [Means for solving the problem] The subject matter of the present invention is shown, for example, in the following items: Drawings and disclosed embodiments corresponding to each invention-specific item are shown in parentheses.

[0116] (Item 1) A consumption tax processing system that processes consumption tax when the party conducting the transaction is a business operator, Verification measures to confirm that the buyer is a business operator when conducting a sale and purchase (e.g., S175-S177, S217-S220, S230-S234, etc.); If the confirmation means does not confirm that the person is a business operator (for example, NO in S232), a consumption tax collection means is used to collect consumption tax on the transaction (for example, NO in S220 → execute a general consumer transaction in S164 and subsequent steps); A consumption tax processing system comprising: a tax exemption permission means (e.g., S221, etc.) that allows sales and purchases to be exempt from consumption tax on the condition that the confirmation means has confirmed that the person is a business operator (e.g., YES in S232).

[0117] With this structure, while the original purpose of collecting consumption tax from non-businesses can be achieved, the multi-stage taxation can be abolished and the consumption tax system can be simplified, reducing the burden on businesses and improving operational efficiency, and also streamlining and rationalizing the tax authorities' investigations and collection procedures related to consumption tax.

[0118] (Item 2) A storage means (e.g., S222, S235, S236, transaction authentication DB 109, etc.) for storing data on the sales and purchases exempt from consumption tax permitted by the tax exemption permitting means; The consumption tax processing system described in item 1 further comprises a determination means (e.g., S250 to S252, etc.) that compares the tax return data of the buyer party confirmed to be a business by the confirmation means with the data stored in the storage means and determines whether they are consistent.

[0119] With this configuration, it is possible to confirm that tax returns are being filed in accordance with permitted sales and purchases exempt from consumption tax, and to discover any inconsistent or fraudulent returns.

[0120] (Item 3) The consumption tax processing system described in item 1 or item 2, wherein the determination means identifies and determines the correspondence using an identifier (e.g., a unique code) that identifies which consumption tax-exempt sales transaction in the data stored in the storage means corresponds to which part of the declaration data (e.g., S251, etc.).

[0121] (Item 4) An electronic bookkeeping means for electronically storing data on tax-related books and documents (for example, the user-side blockchain processing and administrator-side blockchain processing in Figure 12, Blockchain 86, Figure 6, etc.); A consumption tax processing system as described in item 2 or 3, further comprising a record-keeping means for comparing the declaration data with the data stored in the electronic bookkeeping means to extract differences and record and save the differences when the determination means determines that there is a mismatch.

[0122] According to this configuration, the discrepancies recorded and stored by the record-keeping means can be used as evidence of tax evasion.

[0123] (Item 5) A consumption tax processing method for processing consumption tax when the party conducting the sale and purchase is a business operator, A confirmation step (e.g., S175 to S177, S217 to S220, S230 to S234, etc.) that verifies that the buyer is a business operator when conducting a sale and purchase; If the confirmation step does not confirm that the customer is a business operator (for example, NO in S232), a consumption tax collection step is performed to collect consumption tax on the transaction (for example, NO in S220 → a general consumer transaction is performed in S164 and thereafter). A consumption tax processing system comprising a tax exemption approval step (e.g., S221, etc.) that allows sales and purchases to be exempt from consumption tax, provided that the confirmation step confirms that the person is a business operator (e.g., YES in S232). [Second embodiment] Next, a second embodiment will be described. This second embodiment relates to an invention that introduces a new tax system (hereinafter referred to as "circulation tax") that subjects "transfer of funds" to taxation in addition to or instead of the first embodiment described above.

[0124] Currently, the main taxes that businesses must pay are: Corporate tax (on profits), business tax (income tax), prefectural resident tax, and municipal resident tax · (For assets) Fixed asset tax, city planning tax, automobile tax, automobile weight tax, etc. Consumption tax (on added value), business tax (added value) (Other) Withholding income tax on wages, special collection of resident tax, stamp tax, etc. Each of these taxes is based on a different law, and a different organization is responsible for collecting them. Both taxpayers and collectors spend a considerable amount of money, time, and manpower.

[0125] The transition to a cashless society is currently underway, and payment of salaries in digital currency has already been legalized. It is expected that the transition to digital currency will progress rapidly in the future.

[0126] The following is a typical situation for a company. Note that the figures below show percentages with sales set at 100%.

[0127] Sales 100, labor costs 7.9, profit 3.2, cumulative deposits 192.6, cumulative deposits 194.2 The taxes paid on this are 0.9% corporate tax, 1.1% consumption tax, 0.3% withholding income tax, 0.4% resident tax, and 0.1% other taxes, for a total of 2.9% As mentioned above, if we were to create a "circulation tax" that taxes "transfers of funds," the country could secure a large source of revenue by imposing a low tax rate on deposits and withdrawals (total 386.8).

[0128] If the tax rate were set at 0.2%, and collected from both the payer and the recipient of a financial transaction, the tax revenue would be (192.6 + 194.2) x 0.2% x 2 = 1.55, a figure comparable to the combined total of corporate, income, and local taxes. If currency were digitized, legislation could mandate that financial transactions be conducted through a system with a circulation tax withholding function. A system could be established in which the tax is withheld and paid to the government each time a financial transaction is made. This would minimize the burden of tax payment and collection, and realize an ideal tax system with minimal tax burden for taxpayers. By fine-tuning the circulation tax rate, the government would be able to freely adjust tax revenue surpluses and shortfalls, resulting in a significant streamlining of the fiscal system.

[0129] Furthermore, even now, if a taxpayer makes a profit from virtual currencies such as Bitcoin, they are subject to income tax, local resident tax, etc., and if the taxpayer does not voluntarily declare it, the tax office will require them to declare it (tax offices are constantly collecting transaction data between virtual currency dealers and their customers and monitoring to ensure that no declarations have been missed).

[0130] Even under the current tax system, it is possible to objectively evaluate the value exchanged in the metaverse, calculate a monetary amount, and impose taxes just as in the real world. However, the tax system in the real world began with land taxes (annual tribute) that have continued since the Middle Ages, and has been built to target real human activity according to the needs of each era. It is now extremely complex, with many unnecessary and inconsistent aspects. What if, in the metaverse, the government were to guarantee order and safety in the metaverse, just as in the real world, but instead impose a distribution tax? One possible solution would be to establish a secure "system that mediates the distribution of value" within the metaverse, which would have the function of withholding distribution tax and paying it to the government.

[0131] A specific control flow of the distribution tax system will be explained based on Figure 18. Figure 18 shows a case where a payer user A and a receiver user B transfer funds through a buying and selling transaction. As consideration for the buying and selling between the two users, the user terminal 54 of user A transfers funds M to user B in S290. The user terminal 54 of user B receives the funds in S304.

[0132] Next, the user terminals 540 of users A and B pay a distribution tax DT = M × R at a tax rate R corresponding to the field of the transaction in steps S291 and S305. In Figure 18, the government fine-tunes the distribution tax rate for each field of the transaction object, resulting in different tax rates for each field of the transaction object. This tax rate adjustment allows for adjustments to industrial development in each field. For example, if Japan's AI industry is to develop in the future, the distribution tax rate in the AI field can be adjusted lower.

[0133] The national tax server 88, which collected the tax payments made in S291 and S305 in S300, allocates the collected distribution tax to the national and local governments in a predetermined ratio in S301. For example, the national government allocates 80% and the local government allocates 20%. Next, user-side blockchain processing is performed in S292 and S306 at both user terminals 54, and administrator-side blockchain processing is performed in S302 by the national tax server 88. In this blockchain processing, since no unique code exists, the result in the aforementioned S202 is NO.

[0134] The following are some examples of modifications:

[0135] (1) As a method for distributing the distribution tax to the national and local governments in S301, the distribution may be controlled to the local government where the user who transferred the funds resides. Specifically, the addresses of each user are also transmitted to the national tax server 88 in S291 and S305, and the national tax server 88 receives the information and controls the distribution of a portion of the collected distribution tax (for example, 40%) to the local government where the user's address resides.

[0136] (2) The transfer of funds M is a concept that includes the acquisition of virtual currency. For example, the method of acquiring virtual currency may be any method, such as acquisition by blockchain mining.

[0137] (3) Although an example of introducing a circulation tax in place of an existing tax system (e.g., consumption tax, fixed asset tax, corporate tax, business tax, etc.) has been described, the present invention is not limited to this, and a part of an existing tax system (e.g., corporate tax, business tax, etc.) may be replaced with a circulation tax. For example, a part of an existing tax system (e.g., corporate tax, business tax, etc.) may be replaced with a circulation tax, and the remainder (e.g., fixed asset tax (including depreciable asset tax)) may be automatically paid by a smart contract (see Figure 16).

[0138] (4) The means of transferring funds also include automated transfers via smart contracts. For example, each time a non-fungible token (NFT) of a copyrighted work is traded and circulated, funds are automatically transferred between the parties to the transaction (from the payer to the recipient) and to the copyright holder via a smart contract.

[0139] (5) The flowchart of the user terminal 54 described above has been described as operating within the user terminal 54, but is not limited to this. For example, it may operate on the cloud in response to operations on the user terminal 54, such as SaaS (Software as a Service).

[0140] The second embodiment described above discloses the following invention. [Technical field] The present invention relates to a tax system and a tax payment method that subject the transfer of funds to taxation. [Background technology] For example, Patent Document 1 discloses a system that enables the matching of the amount of consumption tax paid with the amount of tax declared by special tax collectors, aims to computerize and streamline the tax payment procedures and final tax returns of special tax collectors, consumers, businesses, etc., and aims to computerize and streamline the tax investigation procedures for consumption tax, etc., of tax offices, etc. [Prior art document] [Patent documents] [Patent Document 1] JP 2002-133035 A [Problem to be solved by the invention] However, this technology simply aimed to digitize and streamline tax administration and tax returns, and did not fundamentally reform the tax system itself. [Problem to be solved by the invention] The present invention has been devised in light of the above circumstances, and its purpose is to provide a tax system and tax payment method that will drastically reform the tax system itself and significantly reduce the burden of tax payment and tax collection. [Means for solving the problem] The subject matter of the present invention is shown, for example, in the following items: Drawings and disclosed embodiments corresponding to each invention-specific item are shown in parentheses.

[0141] (Item 1) A funds transfer means (e.g., S290, S304) for transferring funds involved in the transaction; A tax system comprising an automatic payment means (e.g., S291, S305) that automatically pays tax obtained by multiplying the amount of funds transferred by the funds transfer means by a predetermined tax rate.

[0142] This structure would enable a fundamental reform of the tax system itself and a significant reduction in the burden of tax payment and collection.

[0143] (Item 2) Item 1. The tax system according to item 1, wherein the tax rate is adjusted and set for each field of the transaction.

[0144] With this configuration, it is possible to adjust industrial development in each field by adjusting tax rates in each field.

[0145] (Item 3) The tax system according to item 1 or 2, further comprising a distribution means (e.g., S301) for distributing the tax paid by the automatic payment means to local governments.

[0146] (Item 4) Item 3. A tax system according to item 3, wherein the distribution means distributes funds to the region where the person who transferred the funds resides.

[0147] (Item 5) A fund transfer step for transferring funds associated with the transaction (e.g., S290, S304); The tax payment method includes an automatic payment step (e.g., S291, S305) of automatically paying tax obtained by multiplying the amount of funds transferred by the funds transfer step by a predetermined tax rate. [Other embodiments] Next, we will explain another embodiment. In addition to the first and second embodiments described above, this embodiment employs various tax systems within the metaverse, and conducts social experiments in which metaverse members carry out economic activities under various tax environments.

[0148] Special economic zones have been a venue for such social experiments. However, because special zones are established in the real world, it is necessary to obtain consensus from residents before establishing a special zone, and there are also drawbacks to establishing many different types of special zones, which can be extremely difficult.

[0149] In light of this situation, the idea was conceived to use the metaverse as a place to conduct various social experiments.

[0150] Referring to Figure 19, multiple metaverses A, B,...N are prepared, and each metaverse adopts a different tax system A, B,...N. Users can voluntarily join one or more metaverses and engage in economic activities.

[0151] The metaverse tallying process by the national tax server 88 will be described with reference to Fig. 20. The national tax server 88 periodically tallys up the total number of users, the number of active users, and the total tax revenue for each metaverse in S310. Next, in S311, the tallying results are stored in the metaverse user DB 555 of the National Tax Agency 82.

[0152] This state is shown in Figure 21. The results of the total number of users, the number of active users, and the total tax revenue periodically collected by S310 are all stored in the metaverse user DB 555. The results of the periodic collection are stored one by one in the metaverse user DB 555, and become trend data.

[0153] From these results, the tax system in the metaverse where the number of total users and the number of active users are increasing is the most popular tax system. Also, the larger the value of total tax revenue divided by the number of active users, the larger the tax revenue from each user. The ideal tax system would be one where the number of total users and the number of active users are increasing while maintaining this value of tax revenue divided by the number of active users at or above a predetermined value.

[0154] The embodiments disclosed herein should be considered to be illustrative in all respects and not restrictive. The scope of the present invention is defined by the claims, not by the above description, and is intended to include all modifications within the meaning and scope of the claims. [Explanation of symbols]

[0155] 10g GPU, 10c CPU, 50 Internet, 54 User terminal, 56 Crawler, 82 National Tax Agency, 86 Blockchain, 87 User DB, 88 National Tax Server, 109 Transaction authentication DB.

Claims

1. A consumption tax processing system that processes consumption tax when the party conducting the transaction is a business operator, A means of verifying that the buyer is a business when conducting a transaction; a consumption tax collection means for treating the transaction as a transaction for which consumption tax is to be collected when the verification means does not verify that the person is a business operator; A consumption tax processing system comprising: a tax exemption permission means for permitting a sale and purchase transaction exempt from consumption tax on the condition that the identity of the business operator is confirmed by the confirmation means.

2. a storage means for storing data relating to the sales and purchases exempt from consumption tax permitted by the tax exemption permitting means; The consumption tax processing system of claim 1 further comprises a determination means for comparing the tax return data of the buyer party confirmed to be a business by the confirmation means with the data stored in the storage means and determining whether they are consistent.

3. The consumption tax processing system of claim 1 or 2, wherein the determination means determines the correspondence by using an identifier that identifies which consumption tax-exempt sales transactions in the data stored in the storage means correspond to which part of the declaration data.

4. an electronic bookkeeping means for electronically storing data on tax-related books and documents; The consumption tax processing system of claim 2 or 3 further comprises a recording and storage means for, when the determination means determines that there is a mismatch, comparing the declaration data with the data stored in the electronic bookkeeping means to extract differences and recording and storing the differences.

5. A consumption tax processing method for processing consumption tax when the party conducting the sale and purchase is a business operator, A confirmation step for confirming that the buyer is a business when conducting a sale; a consumption tax collection step of treating the transaction as a sale for which consumption tax is to be collected when the confirmation step does not confirm that the person is a business operator; A consumption tax processing method comprising: a tax exemption permission step of permitting a sales transaction exempt from consumption tax on the condition that the identity of the business operator is confirmed in the confirmation step.

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