Information processing device, information processing method, and program

Abstract

To provide an information processing device, an information processing method, and a program that improve the convenience of stock option management utilizing trust.SOLUTION: A server 100 being an information processing device in an information processing system executes the processing of: receiving information on stock options or shares that are subjected to trust setting by an issuing company and information related to trust of stock options or shares; receiving information related to employment / evaluation of staff members or external co-operators and the like conducted as needed by the issuing company or its subsidiary company / affiliated company; executing distribution processing of stock options or shares at the time of beneficiary specification / change set by the trust; receiving information for changing or adding information on stock options or shares when conducting the beneficiary specification / change, regarding either stock options or shares for which distribution processing shall be executed; and updating or adding information on stock options or shares for which distribution has been received for each beneficiary regarding stock options or shares for which distribution processing shall be executed.SELECTED DRAWING: Figure 4

Description

[Technical Field]

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

[0002] One type of stock compensation system is the stock option system. A stock option system is a compensation system in which a company grants directors and other executives the right to acquire company stock at a predetermined price (exercise price).

[0003] Patent Document 1 discloses a support system for receiving compensation for acquiring stock options. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Application Laid-Open No. 2002-183458 Summary of the Invention [Problem to be solved by the invention]

[0005] Under traditional stock option systems, the grantee had to be decided at the time of issuance. Furthermore, because stock options typically require an exercise price equal to or higher than the stock price at the time of issuance, the exercise price differs depending on the time of issuance. As a result, the amount of capital gains realized when exercising stock options to acquire shares and then selling the shares differs. This creates a problem of a difference in value between employees who received stock options early after the company's establishment and those who received them later. Furthermore, under traditional stock option systems, once the granting of stock options to employees is completed, the number of stock options available to employees does not fluctuate based on their individual performance. This creates the problem of vested interests, whereby those who received stock options early benefit, and profits remain the same regardless of whether the individual works hard or not.

[0006] To address this issue, trust-type stock options are increasingly being introduced. Trust-type stock options are a system in which those who directly or indirectly benefit from the issuing company's growth, such as the issuing company, owner-managers, and shareholders, entrust their money to the trustee, acquire stock options, and then grant them to executives and employees based on their contributions. Since stock options are initially issued to the trustee and then shared among executives and employees based on their contributions, the number of stock options each employee receives is not determined until the employee finally receives them. This prevents the negative effects of vesting interests and ensures fairness by allowing employees to receive options based on their performance. However, because trust-type stock options combine stock options and trust systems, simply placing stock options in a trust does not necessarily produce the expected results. For example, in order to receive tax benefits, some countries may require that the exercise price of stock options actually granted to executives and employees must not be too low. For example, in Japan, in 2023 it became possible to issue stock options that qualify for tax benefits from trust-type stock options (tax-qualified stock options. By meeting the tax-qualification requirements, tax-qualified stock options held by residents are tax-exempt upon exercise and subject to capital gains tax upon sale). Tax-qualified stock options are a tax-preferential system for stock options approved by Japan, and if the requirements (tax-qualification requirements) are met, executives and employees are not taxed upon exercise and are only subject to capital gains tax upon sale of the shares. However, one of the requirements for tax qualification is that the exercise price of the stock option must be equal to or greater than the tax-appraised value of the underlying shares at the time the stock option is issued (exercise price requirement).Generally, the tax valuation value is significantly lower than the market value of the stock, so it is not often that the tax valuation value exceeds the market value of the stock at the time of issuance. However, when trust-type stock options, with the exercise price set at the market value of the stock at the time of issuance, are actually issued to executives and employees, if the tax valuation value of the target stock exceeds the exercise price of the stock option, there is a risk that the executives and employees may not be able to receive tax benefits, and concerns about future consequences could hinder the use of trust-type stock options.

[0007] In such cases, there is also the option of directly issuing tax-qualified stock options to officers and employees on an as-needed basis, rather than issuing them as trust-type stock options. However, when tax-qualified stock options are directly issued to officers and employees on an as-needed basis, the exercise price is usually set to the stock price (market price) at the time of issuance, which means that the exercise price tends to be higher than that of trust-type stock options issued to trustees in the past, which has the disadvantage of reducing the amount of capital gains that officers and employees can receive, making this option inferior to trust-type stock options in terms of convenience.

[0008] In addition, when tax-qualified stock options are directly issued to executives and employees on an as-is basis, it is theoretically possible to set the exercise price at a lower tax-assessed value of the underlying stock than the stock price (market value) at the time of issuance. However, issuing stock options with an exercise price lower than the market value of the stock requires shareholder approval and requires accounting expenses, making this practically difficult. Furthermore, for example, if the exercise price were to be set at the stock price (market value) at the time of issuance midway through the exercise period, the capital gains earned by executives and employees would differ significantly before and after the exercise period. Therefore, even if tax benefits were available, the exercise price would change from the assessed value for tax purposes to the market value of the stock, significantly reducing the unrealized gains awarded midway through the exercise period. This would create an extremely unfair situation from the perspective of ensuring fair profit distribution based on the performance of executives and employees. Furthermore, compared to trust-type stock options, which are issued to the trustee at the time of implementation, it is difficult to motivate employees by knowing that they will someday be granted stock options that have not yet been issued, making this an inconvenient incentive plan.

[0009] The present invention was made to solve the above-mentioned problems, and aims to improve the convenience of managing trust-type stock options by enabling the system to manage the terms of stock options used as trust-type stock options, including changes and additions based on subsequent circumstances, for each beneficiary designated or changed, and for each stock option issued to that person. Note that although beneficiary designation and beneficiary change are described in parallel below, beneficiary designation refers to determining the initial beneficiary in a trust that initially has no beneficiaries, while beneficiary change refers to changing the beneficiary from an initial beneficiary status, such as the issuing company, to an officer, employee, or external collaborator. Since both terms are essentially about determining the next beneficiary, they are referred to as beneficiary designation or change below. [Means for solving the problem]

[0010] The present invention is an information processing device having a control unit, wherein the control unit receives information on stock options or shares that an issuing company places in trust, regardless of whether the issuing company is listed or unlisted, and information on the stock option or share trust, and receives information on the hiring and evaluation of officers, employees, external collaborators, etc. conducted from time to time by the issuing company or its subsidiaries or affiliates, the issuing company determines the number of stock options or shares to be allocated to each of a plurality of beneficiaries based on the information on the hiring and evaluation of officers, employees, external collaborators, etc. of the issuing company or its subsidiaries or affiliates, and each of the plurality of beneficiaries is an officer, employee, external collaborator, or trustee of another trust of the issuing company, and executes distribution processing of the stock options or shares when a beneficiary set in a trust is designated or changed, regardless of whether the issuing company is listed or unlisted. In addition, for those stock options or shares that are subject to distribution processing, information to change or add to the information on the stock options or shares when the beneficiary is designated or changed shall be accepted, and after determining whether a change or addition is necessary for each beneficiary, if necessary, the information on the stock options or shares distributed to each beneficiary shall be changed or added (note that in Japan, the exercise price is compared with the assessed value for tax purposes, and if the assessed value for tax purposes is higher, the exercise price is rewritten), and the establishment of the trust must be made by the issuing company, owner-manager, or other third party entrusting money or stock options or shares to a trustee. Stock option information includes information on the stock price per share of the stock that is the subject of the stock option, as well as the stock option's pay-in price (issue price) and exercise price. Information that changes or adds to stock option information includes the stock price per share of the stock that is the subject of the stock option (including the assessed value for tax purposes). Stock information includes information on the stock price per share of the stock, and information that changes or adds to stock information includes the stock price per share at the time of beneficiary designation or change. In addition, information on beneficiaries includes information on the conditions for determining whether or not the beneficiary is required to change or add stock option or stock information when receiving stock options. [Effects of the Invention]

[0011] According to this invention, if the assessed value for tax purposes of the shares underlying the trust-type stock options at the time of each beneficiary designation or change is equal to or exceeds the exercise price of the trust-type stock options, the exercise price of the stock options granted to the beneficiaries at the time of the beneficiary designation or change can be changed and managed for each beneficiary to whom the options were granted at the time of the beneficiary designation or change, making it possible to flexibly change and manage the terms of trust-type stock options in order to take advantage of tax benefits provided by the government, etc. Hereinafter, trust-type stock options that use such a mechanism that allows the exercise price to be changed are referred to as "trust-type stock options with a trigger clause." [Brief explanation of the drawings]

[0012] [Figure 1] FIG. 1 illustrates an example of a system configuration of an information processing system. [Figure 2] FIG. 2 illustrates an example of a hardware configuration of a server device. [Figure 3] FIG. 1 is a diagram illustrating a trust-type stock option with a trigger clause according to this embodiment. [Figure 4] FIG. 2 is a sequence diagram illustrating an example of information processing in the information processing system. [Figure 5] FIG. 1 is a diagram showing an example of the configuration of information regarding stock options and information regarding a trust that manages the stock options. [Figure 6] FIG. 10 is a block diagram illustrating an outline of the operation of a stock option management system according to a second embodiment of the present invention. [Figure 7] FIG. 10 is a block diagram showing a schematic configuration of a stock option management system 50 according to a second embodiment of the present invention. [Figure 8] FIG. 8 is a block diagram showing the configuration of each information processing device shown in FIG. 7. [Figure 9] 8 is a diagram showing an example of trust information stored in a storage unit 103 of the information processing device 16a shown in FIG. 7. FIG. [Figure 10] 10 is a flowchart showing the processing performed by the stock option management system 50. [Figure 11] 10 is a flowchart showing an example of processing for specifying / changing a provisional grantee. [Figure 12] 10 is a flowchart showing a process performed by a stock option management system 50 according to a third embodiment. [Figure 13] This figure shows an example of a point awarding criteria table for determining points based on the position and evaluation of an employee, etc., using personnel evaluations during an evaluation period as an indicator for measuring the employee's level of contribution, etc. [Figure 14] FIG. 10 is a diagram showing an example of a point awarding criteria table for determining points according to incentives at the time of hiring an employee, etc.; [Figure 15] FIG. 10 is a diagram showing an example of a point-granting criteria table for determining points according to qualitative evaluations of employees, etc. [Figure 16] FIG. 10 is a diagram showing an example of a correction rate table for making corrections according to the working period of an employee, etc. [Figure 17] FIG. 10 is a diagram showing an example of a correction rate table for making corrections according to the job positions of employees, etc. [Figure 18]FIG. 10 is a diagram showing an example of a correction rate table for making corrections according to evaluations of employees, etc. DETAILED DESCRIPTION OF THE INVENTION

[0013] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS The present invention will be described below with reference to the accompanying drawings. Various features shown in the following embodiments can be combined with each other.

[0014] In this specification, the term "unit" may include, for example, a combination of hardware resources implemented by a circuit in the broad sense and software information processing that can be specifically realized by these hardware resources. Also, in this embodiment, various information is handled, and this information is represented by high or low signal values ​​as a binary bit collection consisting of 0 or 1, and communication and calculation can be performed on a circuit in the broad sense.

[0015] In addition, a circuit in the broad sense is a circuit realized by at least appropriately combining a circuit, circuitry, a processor, a memory, etc. That is, it includes an application specific integrated circuit (ASIC), a programmable logic device (e.g., a simple programmable logic device (SPLD), a complex programmable logic device (CPLD), and a field programmable gate array (FPGA)), etc.

[0016] This invention solves the problem of non-fulfillment of the exercise price requirement that has arisen when issuing trust-type stock options to beneficiaries as tax-qualified stock options by changing the parameters of the stock options or trust when designating or changing the beneficiary, thereby enabling the issuance of tax-qualified stock options.Whether or not the parameters need to be changed is also automatically determined from the input information, and parameters are changed only for stock options held by beneficiaries for which the requirements need to be met, making it possible to manage the parameters for each stock option acquired by each beneficiary at the time of beneficiary designation or change. For example, for the first series of stock options (100 units x 100 yen) granted to Beneficiary A through the first beneficiary designation, if the exercise price needs to be changed from 100 yen to 150 yen to satisfy statutory requirements, but for the first series of stock options (50 units x 100 yen) granted to Beneficiary B through the first beneficiary designation, if no change is required, the exercise price will be changed to 150 yen only for the first series of stock options granted to Beneficiary A. Furthermore, if no change is required for the first series of stock options (150 units x 100 yen) granted to Beneficiary A through the second beneficiary designation, Beneficiary A will be granted 100 units of the first series of stock options with an exercise price of 150 yen and 150 units with an exercise price of 100 yen. In this case, if Beneficiary A wishes to exercise 50 stock options in the first series, the options will be managed so that they are exercised by clarifying whether they were granted as a result of the first beneficiary designation or as a result of the second beneficiary designation. Specifically, Beneficiary B could be, for example, the trustee of another trust. If the options are transferred to the trustee of another trust, there is no need to change the exercise price at that time. By stipulating that the options be managed separately for each beneficiary, it will be possible in the future to, for example, transfer options to Beneficiary A on a tax-qualified basis but not to Beneficiary C on a tax-qualified basis.In past cases, there have been no cases where the exercise price of trust-type stock options fluctuated depending on the timing of beneficiary designation or the attributes of the beneficiary, and the present invention is an inventive step. Note that among stock acquisition rights (warrants) for fundraising purposes, rather than trust-type stock options as incentive plans, there are some stock options with a moving strike clause in which the exercise price is set at, for example, "90% of the market price on the day before the exercise date," and the exercise price fluctuates constantly depending on the timing of the exercise. However, the present invention utilizes the unique features of trust-type stock options: 1. The timing of reference is "at the time of beneficiary designation" (a moving strike clause is generally set at the day before the exercise date. Moving strike clauses are not used in incentive plans, nor are they issued by a trust). 2. The attributes of the beneficiary are determined "after determining the attributes of the beneficiary" (a moving strike clause does not determine the attributes of the beneficiary). Whether or not to amend the exercise conditions is determined. 3. The reference is not the so-called market price of the stock, but the exercise price and the "assessed value for tax purposes" (Moving Strike Clause). In the case of a strike clause, the higher of the two amounts, such as the tax valuation amount that must be calculated at the time, is automatically calculated, such as the previous day's value, and there is no need to receive information at a later date. This system enables a completely different mechanism from a moving strike clause. Therefore, this invention, which enables stock options to be managed by a system for each beneficiary and each time a beneficiary is designated, is an inventive step. This system can also be applied when the stock is issued rather than stock options. When using a trust-type stock option system, the trustee can manage the stock either by exercising the stock options that have been allocated to them or by receiving an allocation of the stock itself. For example, when a trustee exercises stock options to acquire stock, it is useful to manage the stock options using the above system if the exercise price of the stock options needs to be adjusted.This system can also be applied to call options, not just stock options. Stock options are the right for the holder to acquire shares from the issuing company, but call options are the right to acquire shares from the holder of the shares, and since the exercise price is also set for both options, it is useful to manage call options using the above system.

[0017] <Embodiment 1> 1. System Configuration FIG. 1 is a diagram showing an example of the system configuration of an information processing system 1000. As shown in FIG. 1, the information processing system 1000 includes, as a system configuration, a server device 100, a client device 110, a client device 120, and a client device 130. The server device 100 is a device of the trustee. The client device 110 is a device of the company issuing the stock options. The client device 120 is a device of the person with the authority to designate and change the beneficiary of the stock options. The client device 130 is a device of an officer or employee of the issuing company, which is the beneficiary, or an external collaborator, etc.

[0018] In FIG. 1, for the sake of simplicity, only one client device 130 is shown in the information processing system 1000, but the information processing system 1000 includes as many client devices as there are recipients of stock options. An example of a device of a company issuing stock options is a personal computer (PC). An example of a device of an executive or employee of a company issuing stock options is a smartphone. However, a smartphone is just one example. The device of an executive or employee of a company issuing stock options may be a PC or a tablet computer. The server device 100 is an example of an information processing device.

[0019] 2. Hardware Configuration of Server Device 100 FIG. 2 is a diagram illustrating an example of a hardware configuration of the server device 100. The server device 100 includes, as its hardware configuration, a control unit 201, a storage unit 202, and a communication unit 203. The control unit 201 is a central processing unit (CPU) or the like, and controls the entire server device 100. The storage unit 202 is a hard disk drive (HDD), read-only memory (ROM), random access memory (RAM), or the like, and stores programs and data used when the control unit 201 executes processes based on the programs. The control unit 201 executes processes based on the programs stored in the storage unit 202, thereby realizing functions of the server device 100. The communication unit 203 is a network interface card (NIC) or the like, and connects the server device 100 to the network 150 and controls communication with other devices (e.g., the client device 110).

[0020] 3. Overview 3 is a diagram illustrating the trust-type stock option with a trigger clause according to this embodiment. The server device 100 executes processing related to the trust-type stock option with a trigger clause. FIG. 3 is a diagram illustrating the first mechanism described later.

[0021] Below, we will explain trust-type stock options with trigger clauses with reference to Figure 3. Trust-type stock options other than those with trigger clauses are stock options acquired and managed by the trustee, and are passed on to the beneficiaries (such as executives and employees, external collaborators, and trustees of other trusts) without any changes to their terms and conditions. Therefore, the exercise price, number of underlying shares, and exercise conditions of the stock options, which were set when the stock options were issued, are passed on unchanged, regardless of when the beneficiary is designated or changed, or the attributes of the beneficiary. However, trust-type stock options with trigger clauses automatically change the exercise price to a different stock price (usually the tax-appraised value of the stock underlying the stock option) when the conditions are met by referencing the exercise price of the stock option and the timing of the beneficiary designation or change. The conditions for this include the attributes of each beneficiary to whom the stock options are issued (generally these do not change when the options are handed over to someone who is not the ultimate beneficiary, such as the trustee of another trust), whether or not the beneficiary is eligible for tax benefits (generally, major shareholders and executives and employees residing overseas are not eligible for tax benefits), and the difference between the exercise price and other stock prices (generally, if the tax valuation amount exceeds the exercise price, it is changed to the tax valuation amount).The system accepts input of this and other information from the issuing company each time a beneficiary is designated or changed, and after determining whether a change is necessary, if a change is necessary, it distributes the information to the beneficiary and changes the exercise price, and manages the stock options issued to each beneficiary and the date of beneficiary designation or change, as well as the changes to the stock options received on each beneficiary designation or change date.For example, even in cases where the trustee of a trust-type stock option with a trigger clause exercises the option himself before issuing the stock option to the final beneficiary, such as an executive, employee or external collaborator, the exercise price may be changed depending on the setting regarding whether or not the change is necessary.As another example, even if the beneficiary is an executive, employee or external collaborator, if the tax preferential treatment is not applicable after the company is listed as a requirement, this system will make it possible to determine whether the exercise took place before or after the company is listed.

[0022] Stock option information includes the per-share share price of the underlying stock of the stock option, as well as the payment amount (issue price) and exercise price of the stock option. Information that amends or adds to stock option information includes the per-share share price of the underlying stock of the stock option, including its assessed value for tax purposes (note that while the term "tax-included share price" is used here, the requirement to change the price based on the assessed value for tax purposes is a unique Japanese institutional feature; in other countries, it may not be necessary to change the price based on the assessed value for tax purposes). Trust-type stock options with trigger clauses differ from other trust-type stock options in that, even for stock options of the same series issued at the same time and under the same conditions, the exercise price will vary depending on the timing of the beneficiary designation / change and the attributes of the beneficiary. Therefore, although the payment amount (issue price) of all stock options is the same, the acquisition price of the shares acquired upon exercise (the issue price plus the exercise price) will also vary depending on the timing of the beneficiary designation / change and the attributes of the beneficiary. Therefore, stock information will include and be managed in association with the stock options acquired by each beneficiary, including information on the per-share stock price of the relevant stock. Information that modifies or adds to stock information will include information on the per-share stock price at the time of beneficiary designation or change. Furthermore, beneficiary information will include information on the conditions for determining whether a beneficiary is required to modify or add stock option or stock information when receiving stock options. Since beneficiaries are ultimately determined at the time of beneficiary designation or change, the information necessary to define the scope of beneficiaries is likely to include, for example, information on their attributes, such as whether only officers and employees of the issuing company are eligible to receive stock options or shares, whether the issuing company and its subsidiaries and affiliates are also eligible, or whether both officers and employees and external collaborators are eligible.

[0023] When designating or changing a beneficiary, the key information for trust-type stock options with trigger clauses is the profile of the beneficiary who will receive the stock options after distribution processing, as well as the information on the stock options that should be referenced and, if necessary, updated at that time. While the exercise price was used as a representative example above, other exercise conditions may be required to qualify for tax benefits (e.g., performance-related conditions may be modified for each company where the beneficiary is employed). Such conditions may also be added, and the details may vary depending on the system in each country. The essence of trust-type stock options with trigger clauses is to allow for the option details to be modified after the fact to conform to each country's system and meet the requirements that must be met at the time of designating or changing the beneficiary.

[0024] Therefore, in trust-type stock options with trigger clauses, in addition to the content of the stock options determined at the time of issuance, there is a system in place to manage the following for each beneficiary, beneficiary designation authority, beneficiary change authority, and stock option series: the determination of whether the stock options need to be changed when the beneficiary is designated or changed; the content of the changes to the stock options if changes are necessary; who the stock options were issued to; and when and at what point the issued stock options were exercised.

[0025] The present invention can also be applied to assets other than stock options, such as call options. While stock options are exercised to acquire shares from the issuing company, call options are exercised to acquire shares from the shareholder who is the debtor of the call option. When used for call options with trigger clauses, unlike other call option trusts, distribution processing is carried out when beneficiaries are designated or changed, and the need for changes is determined for each beneficiary. If it is determined necessary, the necessary parts of the call option terms are automatically changed.

[0026] 4. Information Processing FIG. 4 is a sequence diagram showing an example of information processing by the information processing system 1000. As shown in FIG. In SQ301, the issuing company's client device 110 sends a trust request regarding the introduction of the issuing company's trust-type stock options to the server device 100. The timing for sending the trust request is, for example, before the trust is established in (1) of FIG. 3. The control unit 201 of the server device 100 receives the trust request from the issuing company. Here, the trust requested in the trust request is a trust for which the ultimate beneficiary has not been determined. The trust request also includes information about the stock options, information about the trust that manages the stock options, and information about the beneficiaries. Here, an example of receiving a trust request has been shown as an example of accepting a trust request, but if the server device 100 has an input unit or the like, the control unit 201 may be configured to accept input of the trust request for the issuing company's stock options via the input unit.

[0027] Figure 5 shows an example of the structure of information about stock options, information about the trust that manages the stock options, and information about beneficiaries. Information about stock options includes issuing company information, stock price information, and stock option information. Information about the trust includes information identifying the trust agreement, information about assets contributed to the trust, information about the beneficiary designation and change date and time, and information about the number and details of stock options that are trust assets. Issuing company information is information about the issuing company, including the issuing company's name, postal code, address, corporate number, and contact information (e.g., email address, telephone number, etc.). Stock price information includes the number of shares underlying the stock options and the stock price per share of the stock. Stock option information includes the issuer's stock option series, payment price, exercise period, exercise conditions, exercise price, number of options issued, and number of options remaining in existence, as well as which of these items should be referenced again at the time of beneficiary designation or change, whether or not they should be changed or added if necessary, and the conditions for determining whether each item needs to be changed or added. Information identifying the trust agreement includes the contract conclusion date, trustor ID, contract type code, customer ID, etc. Furthermore, information regarding the trust contributed assets includes the type of contributed assets (money, stock options, other assets, etc.), the amount if money is contributed, the paid-in price if stock options are contributed, and the paid-in price if shares are contributed. Beneficiary designation and change date / time information includes the beneficiary designation and change date / time stipulated in the trust agreement. Furthermore, information regarding beneficiaries includes information regarding the conditions for determining whether or not processing to change or add stock option or share information is required when a beneficiary receives stock options.

[0028] For example, based on a request from the client device 110, the control unit 201 controls the display unit or the like of the client device 110 to display an input screen for inputting information about stock options, information about the trust that manages the stock options, information about beneficiaries, etc. Then, when information is input on the input screen and a send button or the like is selected, the client device 110 of the issuing company transmits to the server device 100 a trust request regarding the introduction of trust-type stock options of the issuing company.

[0029] In SQ302, the control unit 201 stores information about the stock options included in the trust request, information about the trust, and information about the beneficiaries in the memory unit 202. For example, the values ​​of each item shown in FIG.

[0030] In SQ303, the control unit 201 determines whether the timing before the beneficiary designation / change date and time has arrived based on the beneficiary designation / change date and time information for stock options in the information about the trust stored in the memory unit 202 and the information of the real-time clock included in the control unit 201. If the control unit 201 determines that the timing before the beneficiary designation / change date and time has arrived, it executes processing of SQ304. If the control unit 201 determines that the timing before the beneficiary designation / change date and time has not arrived, it repeats processing of SQ303. The processing of SQ303 is an example of a process for determining whether the timing before the beneficiary designation / change date and time has arrived.

[0031] In SQ304, the control unit 201 sends a request to the client device 120 of the beneficiary designator / changer to input information regarding hiring and evaluation. Here, the hiring and evaluation information includes the unique information of multiple beneficiaries and the point information of each of the multiple beneficiaries. The unique information of the beneficiaries includes the number of beneficiaries, each beneficiary's position, each beneficiary's name, etc. Here, beneficiaries include those who joined the issuing company after the stock options were issued (or after the stock options were entrusted). The point information refers to points awarded based on the beneficiary's length of employment at the issuing company, etc. The hiring and evaluation information may include distribution rules created by the issuing company or a third party. The beneficiary designator / changer is usually the issuing company, but it may also be a third party other than the issuing company.

[0032] In SQ305, the control unit 201 receives information about hiring and evaluation from the client device 120 of the beneficiary designation authority / change authority authority. Examples of information about hiring and evaluation include incentives at the time of hiring and contribution levels. Hiring incentives may be set to grant a predetermined number of stock options depending on the position of the employee at the time of hiring. Examples of contribution levels include personnel evaluations of employees during the evaluation period, certain behaviors that indicate the expected level of contribution of employees, length of service, awards given to employees during the evaluation period, salaries of employees, events at the issuing company, life events of employees, achievement of business plans, and achievement of projects.

[0033] In SQ306, the control unit 201 calculates the number of stock options to be allocated to each of multiple beneficiaries based on the number of stock options to be designated or changed as beneficiaries when the beneficiaries are designated or changed, which is derived from the information about stock options and the information about the trust, and the information about adoption and evaluation. More specifically, the control unit 201 calculates the number of stock options to be allocated to each of multiple beneficiaries based on the beneficiaries' unique information and point information contained in the information about adoption and evaluation. For example, if there are three beneficiaries, A, B, and C, and A has 5,000 points, B has 3,000 points, and C has 2,000 points, and there are 20,000 stock options to be granted when the beneficiaries are designated or changed in SQ306, the control unit 201 calculates the number of stock options to be allocated to each of the multiple beneficiaries as follows: 10,000 to A, 6,000 to B, and 4,000 to C.

[0034] In SQ307, the control unit 201 sends a request to the client device 120 of the beneficiary designation authority / change authority authority to input information necessary to determine whether the conditions for determining whether the stock option or stock information needs to be changed or added are met, based on the conditions for determining whether the conditions are met, which are included in the information about the beneficiary stored in the memory unit 202. If the conditions can be determined from the beneficiary's unique information that has already been entered, SQ307 can be omitted and the determination can be made directly by proceeding from SQ305 to SQ308.

[0035] In SQ308, the control unit 201 receives information necessary for determining whether the conditions for determining whether a change or addition to the stock option or stock information is required are met from the client device 120 of the beneficiary designation / change authority. For example, in the beneficiary information stored in the memory unit 202 in SQ301, if the issuing company is a private company and the beneficiary is an officer or employee of the issuing company, and if the exercise price in the stock option information is set to be changed when the assessed value for tax purposes at the beneficiary designation / change date and time is higher than the exercise price at the time of issuance, this information corresponds to information such as whether the issuing company is a private company, whether the beneficiary is an officer or employee of the issuing company, and what the assessed value for tax purposes is at the time of beneficiary designation / change date and time.

[0036] In SQ309, the control unit 201 determines whether processing to change or add information about stock options or shares is required. If it determines that processing to change or add information about stock options or shares is required, the control unit 201 executes processing of SQ310. If the control unit 310 determines that such conditions are not met, it executes processing of SQ311.

[0037] In SQ310, the control unit 201 modifies or adds information about stock options stored in the memory unit 202 based on information that modifies or adds information about stock options or shares. For example, to explain the change in exercise price more specifically, if it is determined in SQ309 that the assessed value for tax purposes at the time of beneficiary designation or change is higher than the exercise price of the stock options stored in the memory unit 202, the control unit 201 will change the exercise price of the stock options to the assessed value for tax purposes in SQ310 for the stock options that were determined to be distributed to a beneficiary who meets the condition of being an officer or employee of the issuing company in SQ306, and store this in the memory unit 202, and then execute the processing of SQ311.

[0038] In SQ311, client device 110 determines whether the beneficiary designation / change date and time has arrived based on the beneficiary designation / change date and time information in the information about the trust and the real-time clock information included in control unit 201. If control unit 201 determines that the beneficiary designation / change date and time has arrived, it executes processing of SQ312. If control unit 201 determines that the beneficiary designation / change date and time has not arrived, it repeats processing of SQ311.

[0039] The processing of SQ306 and SQ311 is an example of a process for determining the allocation number and exercise price of stock options for multiple beneficiaries based on information about stock options, information about the trust, information about adoption and evaluation, and information about the beneficiaries.

[0040] In SQ304 and SQ305, the control unit 201 transmitted a request for transmission of information related to employment and evaluation when it determined that a certain period of time (e.g., one week ago) had passed since the beneficiary designation / change date and time. However, if the control unit 201 determined that a certain period of time (e.g., one week ago) had passed since the beneficiary designation / change date and time and has not received information related to employment and evaluation (information including the final confirmed beneficiary) from the issuing company, it may transmit a request for transmission of information related to employment and evaluation to the client device 110. In addition, in this embodiment, the control unit 201 performs processing related to information related to employment and evaluation from SQ304 to SQ306 and processing for changing or adding information about stock options or shares from SQ307 to SQ310 at the same time, but these processes may be performed in different sequences at different times.

[0041] In SQ312, the control unit 201 executes processing related to the issuance of stock options to each of the multiple beneficiaries based on the determined number of allocations. The processing related to the issuance of stock options includes, for example, a process of transmitting information to the beneficiaries including the number of allocated stock options and the details of the changed stock options.

[0042] According to this embodiment, stock options with the same terms can be pooled in a trust, eliminating the sense of unfairness associated with the issuance of stock options. Unlike other trust-type stock options, trust-type stock options with trigger clauses may change the terms of stock options granted to beneficiaries who meet certain conditions. However, they qualify for tax benefits (in Japan), allowing employees (beneficiaries) to defer taxation on stock options acquired by them until the final sale of their shares. Furthermore, beneficiary designations and changes can be distributed according to distribution rules designated by the beneficiary designator or changer at any time, rather than according to predetermined criteria. While the above discussion focuses on granting stock options to employees and external collaborators, depending on the predetermined trust terms, employees may acquire beneficiary rights and then sell them as trust beneficiary rights to a third party, exercise the beneficiary rights to sell the acquired stock options to a third party, or exercise the stock options to sell the acquired shares to a third party. Alternatively, these administrative tasks may be performed by a trustee who manages stock options for the beneficiary by instructing the trustee.

[0043] By using the mechanism of this invention, in Japan, the exercise price can be changed to the tax-valued value at the time of beneficiary designation or change, managed, and issued to officers, employees, and external collaborators. This allows an issuing company to issue its trust-type stock options to officers, employees, and external collaborators as tax-qualified stock options throughout the period the company remains unlisted. In other words, with conventional trust-type stock options, the issuing company can issue stock options to officers, employees, and external collaborators at the time of beneficiary designation or change without changing the exercise price (usually the market value of the stock underlying the stock option at that time) or other conditions set by the issuing company at the time of stock option issuance. However, while the tax-valued value is often lower than the market value of the stock, and there is a limited chance that the tax-valued value will exceed the market value of the stock, if the tax-valued value at the time of beneficiary designation or change becomes higher than the set exercise price, the tax benefits will be lost. This makes trust-type stock options difficult to use due to their unstable tax implications. In addition, when an issuer issues stock options directly to its executives, employees, and external collaborators, rather than through trust-type stock options, there are practical obstacles to using the tax-valued value as the exercise price if the exercise price is lower than the market value of the shares, as this requires accounting expense recognition and may be opposed by shareholders and auditing firms. Trust-type stock options with trigger clauses are introduced when the issuer's stock price is low, and the stock options are considered to have been issued at that point, and accounting procedures are generally considered complete. Unlike directly issued stock options, the terms and conditions are not determined each time they are issued (which can become increasingly worse during periods of rising stock prices), and there is no need to record expenses or face shareholder opposition each time. Furthermore, as long as the exercise price exceeds the market value of the shares at the time of issuance, the tax-valued value can be used as the exercise price. This allows for more complete utilization of the tax-valued value than directly issued tax-qualified stock options, making it a more advantageous system for issuing companies, their executives, employees, and external collaborators.In addition, trust-type stock options with trigger clauses are already issued and shared among executives, employees, and external collaborators, so unlike directly issued stock options, they are not yet issued, giving beneficiaries a sense of security. Furthermore, because distribution rules can be established and changed after the fact, they are easy to use for companies that have not yet established personnel systems or internal organizational structures, such as startups. Therefore, by introducing them while the company is still relatively small, they can be used as an effective incentive plan.

[0044] In this embodiment, it is assumed that no beneficiary is specified when the trust is initially established, and that a beneficiary will only appear when a beneficiary is designated, but it is also possible to temporarily specify a beneficiary at the time the trust is established (for example, the issuing company is temporarily set as the beneficiary), and then change the beneficiary to an officer or employee or external collaborator when a reason for changing the beneficiary occurs, and issue stock options. In this case, at the date and time when a reason for changing the beneficiary occurs, it is determined whether processing to change or add information about the stock options or shares is necessary, and if it is determined that it is necessary, processing to change the content of the stock options to be issued to the beneficiary determined to be necessary is executed.

[0045] <Embodiment 2> Hereinafter, other embodiments of the information processing device, the control method for the information processing device, and the program according to the present invention will be described with reference to the drawings. Note that in Figures 6 to 18 in the second, third, and fourth embodiments, the same reference numerals as those used in Figures 1 to 15 in the first embodiment may be used to refer to other components.

[0046] 6 is a block diagram for explaining an outline of the operation of the stock option management system according to the second embodiment of the present invention. First, with reference to FIG. 6, a scheme for managing stock options in this embodiment will be explained. While this embodiment describes the management of stock options, the present invention can also be applied to other rights. For example, the present invention can also be applied to a call option management system that manages call options, which are rights that allow a shareholder to acquire shares by paying an exercise price. While stock options allow a shareholder to acquire shares from an issuing company by paying an exercise price set at the time of issuance, call options allow a shareholder to acquire shares at the exercise price from a shareholder rather than from the issuing company, and the party that can claim the option is different. In the case of call options, the scheme is that a major shareholder (usually an owner-manager) entrusts the call options to transfer their shares to a person who has contributed to the company in the future (the call options can be entrusted, or money can be entrusted and paid to the trustee to have the trustee acquire the call options that the shareholder has established).

[0047] The issuing company 10 is a company that issues stock options targeted by the stock option management system of this embodiment. The trustor 11 is, for example, the manager or shareholder of the issuing company 10. The issuing company 10 may also make contributions. Conventional stock options determine the exercise price, grantee, and number of options to be granted at the time of issuance. However, this embodiment targets trust-type stock options with trigger clauses, which are among trust-type stock options (Market Price Issue Stock Option Trust (registered trademark) and Option Pool Trust (registered trademark)). With trust-type stock options with trigger clauses, the exercise price is determined at the time of issuance, and a fixed number of stock options is initially granted to the trustee of the trust. However, the final grantees are not designated as officers or employees, and the number of options to be granted to each grantee is not determined. The person designated by the trustor 11 as the beneficiary designator (which may be the issuing company 10, the trustor 11, or another person) can then determine the grantees and the number of options to be granted to each grantee based on factors such as their contribution to the company. In this embodiment, it is assumed that a beneficiary will first appear through beneficiary designation in a trust that does not have a designated beneficiary, but the trust may initially designate a non-final beneficiary (for example, the issuing company may be the beneficiary), and the process of issuing stock options to officers, employees, and external collaborators may involve changing the beneficiary. In this case, the beneficiary may be changed multiple times within the same trust whenever a reason for changing the beneficiary occurs.

[0048] The settlor 11 entrusts money to the first trustee 12 (first trust). In this embodiment, the settlor 11 entrusts money to the first trustee 12. When this trust is established, the transfer of property through the trust is involved, and therefore, if required by law, tax may be imposed at a predetermined tax rate. In such a case, the settlor 11 may entrust stock options and cash to the first trustee 12 and pay taxes with the cash.

[0049] Next, the first trustee 12 pays the entrusted money as the payment amount for the stock options (if the stock options are issued for a fee) to the issuing company 10. In this case, the issuing company 10 grants the stock options to the first trustee 12 in accordance with the payment amount.

[0050] Thereafter, the first trustee 12 continues to manage the entrusted stock options until a trust beneficiary designation or change event occurs. Examples of trust beneficiary designation or change events include the issuance of the unlisted issuing company 10 at the time the trust was established becoming publicly listed, or the passage of a specified period of time. The first trustee 12 may exercise the stock options and convert them into shares using cash contributed by the settlor 11. Alternatively, instead of stock options or call options, shares or money may be entrusted and the trustee 12 may acquire the shares.

[0051] In this embodiment, if a response is not received from the settlor 11 or a different settlor prior to the occurrence of a beneficiary designation / change event in the first trust, designating specific grantees as beneficiaries for all stock options excluding those to be waived, and if the settlor subsequently wishes to designate or change specific grantees as beneficiaries, the settlor 11 or a different settlor will establish a new trust (second trust) by contributing money or other means. Furthermore, if a response is received from the settlor 11 or a different settlor prior to the occurrence of a beneficiary designation / change event in the first trust, designating specific grantees on a conditional basis, the settlor 11 or a different settlor will establish a new trust (third trust) by contributing money or other means. The settlor of the first trust may be different from the settlor of the second or third trust. The trustee of the first trust (first trustee) 12, the trustee of the second trust (second trustee) 15, and the trustee of the third trust (third trustee) 18 may be different. The second and third trusts may each be a single trust or multiple trusts. In anticipation of a subsequent intention to designate specific recipients as beneficiaries, the second or third trust may be established in advance before confirming such intention. If a beneficiary designation / change event occurs in the first trust, the person designated by the settlor (11) as the beneficiary designator / changer (14) may designate the second trustee (15) and / or the third trustee (18) as beneficiaries of the first trust and transfer the stock options to the second trustee (15) and / or the third trustee (18). In this way, by transferring the stock options to the second trustee 15 at the time the beneficiary designation / change event for the first trust occurs, the final grantee (beneficiary) can be left undetermined even after the beneficiary designation / change event for the first trust occurs, until the beneficiary designation / change event for the second trust occurs. This allows employees who contribute to the company after the beneficiary designation / change for the first trust to be granted the same stock options as when the first trust was established, and allows employees to be granted the number of stock options according to their level of contribution to the company.However, as a result of this invention, if it is determined that the terms of the stock options for a specific beneficiary need to be changed at the time of the beneficiary designation or change, the terms of the stock options will be changed to that extent, and the same applies to subsequent beneficiary designations or changes. Furthermore, by transferring the stock options to the third trustee 18 at the time of the beneficiary designation or change event in the first trust, stock options can be granted to specific beneficiaries (beneficiaries) even after the beneficiary designation or change event in the first trust occurs, after confirming whether or not the conditions are met. Furthermore, if provided for by law, the trust assets at the time of the beneficiary designation or change event in the first trust may be transferred to the second or third trust in a specified quantity at their book value at that time (book value transfer). (1) When a beneficiary designation or change event occurs in the first trust, the beneficiary designator / changer 14 may waive all stock options entrusted to the first trustee 12. Alternatively, the beneficiary designator / changer 14 may determine the specific grantees and the number of options to be granted to each grantee, and grant the stock options to the selected grantees. Beneficiaries 13 are the grantees who are granted stock options. (2) In addition, when a beneficiary designation / change event occurs in the first trust, the beneficiary designator / changer 14 may determine the specific grantees and the number to be granted to each of the specified number of stock options entrusted to the first trustee 12, and may grant the stock options to the determined grantees. The beneficiary designator / changer 14 may designate the second trustee 15 as the beneficiary for the remaining stock options entrusted to the first trustee 12 that are not granted to specific grantees. (3) In addition, when a beneficiary designation or change event occurs in the first trust, the beneficiary designation or change authority 14 may designate the second trustee 15 as the beneficiary for all stock options entrusted to the first trustee 12. (4) Furthermore, when a beneficiary designation / change event occurs in the first trust, the beneficiary designator / changer 14 may, instead of designating a beneficiary using methods (1) through (3) for all stock options entrusted to the first trustee 12, provisionally determine a specific grantee and then designate or change the trustee of the trust established for that person (third trustee 18) as the beneficiary. In this case, the conditions for the grantee to be confirmed as a beneficiary 19 in the trust (third trust) established for that grantee may be set in advance, and if the conditions are met, the provisionally determined grantee may become a confirmed beneficiary 19 without waiting for the occurrence of a beneficiary designation / change event, and the stock options may be granted. In this case, as a result of the present invention, if it is determined that the content of the stock options needs to be changed when granting the stock options to the confirmed beneficiary, the content of the stock options will be changed to that extent. Furthermore, if this condition is not met, the stock options may be granted to other beneficiaries, including trustees of other trusts existing at that time. If the vesting condition is not met, the beneficiary designator / changer 14 of the third trust may designate a new beneficiary. If the vesting condition is not met, the stock options entrusted to the third trustee may be returned to the settlor 11 or the issuing company 10. Although not shown in Figure 6, when beneficiary 19 is confirmed as a beneficiary in the third trust upon fulfillment of the conditions, he or she can exercise the stock options with the issuing company 10 to acquire shares, and sell the shares on the stock market 20, just like beneficiary 13. The first trustee, the second trustee, and the third trustee may grant shares to beneficiary 13 and beneficiary 19 by exercising the stock options during the period in which they manage the stock options.

[0052] The Beneficiary Designator / Changer 14 may designate the next trustee or the same trustee as the beneficiary, even if a beneficiary designation / change event occurs in the second trust, or if a condition is not met in the third trust or if a beneficiary designation / change event occurs in the third trust, just as if a beneficiary designation / change event occurred in the first trust. If required by law, the first trustee 12, the second trustee 15, or the third trustee 18 may be different persons. Also, if required by law, the first trustee 12, the second trustee 15, and the third trustee 18 may be the same person, as long as they meet the required qualifications. The first trustee 12, the second trustee 15, and the third trustee 18 may be natural persons or legal entities. In addition, the person authorized to designate or change the beneficiary in the first trust, the person authorized to designate or change the beneficiary in the second trust, and the person authorized to designate or change the beneficiary in the third trust may be different persons or the same person. The person authorized to designate or change the beneficiary in the first trust, the person authorized to designate or change the beneficiary in the second trust, and the person authorized to designate or change the beneficiary in the third trust may be natural persons or legal entities.

[0053] Trustees (including the first trustee 12, the second trustee 15, and the third trustee 18) and beneficiaries (including the beneficiaries 13 and 19) who hold stock options may acquire shares of the issuing company 10 by exercising the stock options, i.e., by paying the exercise price to the issuing company 10. However, as a result of the present invention, if it is determined that the exercise price needs to be changed for a specific beneficiary at the time of beneficiary designation or change, the exercise price will be changed to that extent. It is also possible for the first trustee 12 to exercise the stock options to acquire shares and then deliver these acquired shares to the beneficiaries 13 (including the second trustee 15 and the third trustee 18). In addition, the trustees (including the first trustee 12, the second trustee 15, and the third trustee 18) and the beneficiaries (including the beneficiaries 13 and 19) who hold stock options can sell the shares they have acquired on the stock market 20. In this case, the trustees (including the first trustee 12, the second trustee 15, and the third trustee 18) who sold the shares may deliver the money acquired from the sale to the beneficiaries (including the beneficiaries 13 and 19).

[0054] Fig. 7 is a block diagram showing a schematic configuration of a stock option management system 50 according to a second embodiment of the present invention. The stock option management system 50 of this embodiment is configured by connecting information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a to one another via a network 17. The stock option management system 50 manages stock option trusts. The stock option management system 50 implements the scheme described with reference to Fig. 6.

[0055] The information processing device 10a is an information processing device operated by a person in charge of the issuing company 10. The information processing device 11a is an information processing device operated by the trustor 11. The information processing device 12a is an information processing device operated by the first trustee 12. The information processing device 13a is an information processing device operated by the beneficiary 13. The information processing device 14a is an information processing device operated by the beneficiary designator / changer 14. The beneficiary designator / changer may be different for each trust, such as the first trust, the second trust, and the third trust, or may be the same person. Here, these beneficiary designator / changer are represented by the beneficiary designator / changer 14. The information processing device 15a is an information processing device operated by the second trustee 15. The information processing device 16a is an information processing device operated by a person in charge of the management company that operates the stock option management system 50. The information processing device 18a is an information processing device operated by the third trustee 18. The network 17 may be, for example, the Internet, and may be any known network, whether wired or wireless. The stock option management system 50 may be configured without at least one of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a. The stock option management system 50 may include information processing devices other than the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a.

[0056] Fig. 8 is a block diagram showing the configuration of each information processing device shown in Fig. 7. In Fig. 8, the configurations of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a shown in Fig. 7 are shown as the configuration of an information processing device 100. The information processing device 100 is at least one of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a. The information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a may all have the same configuration, or each information processing device may have a different configuration from the other information processing devices.

[0057] The information processing device 100 includes a processing unit 102 that performs various processes, an input / output unit 101 that inputs and outputs data to and from an operator, a storage unit 103 that stores various data, and a communication unit 104 that communicates via a network 17. The information processing device 100 is a computer. The information processing device 100 may be any computer. The information processing device 100 may be a device generally called a personal computer or a device generally called a supercomputer. The information processing device 100 may also be a device generally called a smartphone or a tablet. The processing unit 102 is a computing device generally called a CPU or MPU. The processing unit 102 executes a program stored in the storage unit 103. The processing unit 102 stores various data related to information processing in the storage unit 103. When the information processing device 100 registers information, this corresponds to the processing unit 102 storing the information in the storage unit 103. The storage unit 103 may be any known storage device, such as a RAM, a ROM, a magnetic storage device, or an optical storage device. The input / output unit 101 is an input / output device such as a keyboard, a mouse, and a display. The processing unit 102 executes information processing in response to information input by an operator via the input / output unit 101. The processing unit 102 also executes information processing in response to information input via the communication unit 104.

[0058] Fig. 9 is a diagram showing an example of trust information stored in the storage unit 103 of the information processing device 16a shown in Fig. 7. In this embodiment, the trust information is stored in the information processing device 16a operated by a person in charge of the management company that manages the stock option management system 50. The trust information may also be stored in another information processing device.

[0059] The stock option management system 50 can also manage stock option trusts for which the beneficiaries have been determined. The trust ID included in the trust information is an ID that can identify each trust and is uniquely assigned to each trust. The trustor ID included in the trust information is an ID that can identify the trustor of that trust. The trustee ID included in the trust information is an ID that can identify the trustee of that trust. The issuer ID included in the trust information is an ID that can identify the issuing company that issues the stock options for that trust. The exercise price included in the trust information is the exercise price of the stock options for that trust. The beneficiary designation / change reason included in the trust information is the event or date for designating or changing the beneficiary of that trust. The book value included in the trust information is the paid-in price of the stock options paid when the trustee of that trust receives the stock options or the market value of the stock options when the trustee of that trust receives the stock options in trust. The stock option series included in the trust information is the series of stock options that are the trust property of that trust. The number of stock options included in the trust information is the number of stock options that are the trust assets of the trust. The stock option change reasons included in the trust information are information about the conditions for determining whether to change the content of stock options when a beneficiary designation or change reason occurs. The beneficiary information included in the trust information is information about the beneficiaries of the stock options of the trust. The beneficiary ID included in the beneficiary information is an ID that can identify the beneficiary. The number of stock options included in the beneficiary information is the number of stock options granted to that beneficiary. Also, if the beneficiary has not been determined, the number of stock options is the number of stock options entrusted with that trust ID. The beneficiary attribute information included in the beneficiary information is information about the beneficiary's attributes, such as whether the beneficiary belongs to the issuing company or its subsidiaries or affiliates, and whether they are officers, employees, or external collaborators. The record with trust ID "1" in Figure 9 is a record of a trust (hereinafter referred to as a "lump-sum grant trust") that simultaneously and collectively designates a beneficiary for all entrusted stock options when a beneficiary designation / change event occurs. Normally, entrusted stock options do not have a beneficiary until a beneficiary designation event occurs, but in some cases, a nominal beneficiary (such as the issuing company) may be designated, and the beneficiary may be changed when a beneficiary change event occurs. In any case, this is a type of trust in which the ultimate beneficiary is not specified. The record with trust ID "2" in Figure 9 is a record of a trust in which stock options are entrusted, and then repeatedly entrusted again after a beneficiary designation or change event occurs (hereinafter referred to as a "multiple trust"). Aside from the characteristic that beneficiary designation or change events occur on a fixed date, a multiple trust is initially no different from a lump-sum grant trust. In this case too, it is a type of trust in which the ultimate beneficiary is not specified. The record with the trust ID "2-1" in Figure 9 is a record of a multiple trust, and is a record of the confirmed beneficiary after the occurrence of a beneficiary designation / change event. This record shows a pattern in which a beneficiary designation / change event has occurred in a multiple trust, and the beneficiary has been decided but the trust has not yet been terminated. The record with the trust ID "2-2" in Figure 9 is a record for a multi-type trust, and is a record for the second trust that inherited stock options from the trust where the beneficiary designation / change event occurred. This record inherits the issuer ID, exercise price, book value, and stock option series number from the first trust. The number of stock options to be inherited is registered as the number of options to be inherited. In the trust information, if a grantor is provisionally decided without determining a beneficiary, the grantor will be registered as provisional in the beneficiary column, but the trustee will still be registered as the beneficiary, and this will be transferred to a third trust, with the beneficiary of that trust made the grantee, and the conditions and deadline for determining the beneficiary will then be registered.

[0060] The operation of the stock option management system 50 of this embodiment will be described below. FIG. 10 is a flowchart showing the processing by the stock option management system 50. The processing by the stock option management system 50 may be distributed and executed by the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, and 16a shown in FIG. 7. Also, for example, information processing devices other than the information processing device 16a may be used as information input / output terminal devices, with the information processing device 16a performing information processing and information storage. In this embodiment, the information processing device 16a processes information and stores information, and provides a user interface for information input / output to the other information processing devices via the network 17.

[0061] The information processing device 16a issues each ID included in the trust information in advance and registers each of them. In step S501 of FIG. 10, the information processing device 16a registers each piece of information in the trust information of FIG. 9 as first trust information according to the trust setting. At this time, the beneficiary information in the trust information is set to, for example, "none" if the final beneficiary has not been decided. The information processing device 16a then registers the beneficiary information once it has been decided. The information processing device 16a may calculate the trust fees or expenses while the trust is ongoing and execute a process of billing the settlor 11 or the issuing company 10.

[0062] In step S502, the information processing device 16a determines whether the beneficiary designation / change event for the trust has occurred. Examples of beneficiary designation / change events include the issuance of an unlisted issuing company 10 that was unlisted at the time the trust was established, going public, or the passage of a predetermined period of time. In step S502, the information processing device 16a determines whether the beneficiary designation / change event for the trust has occurred a certain period of time prior to the occurrence of the beneficiary designation / change event for the trust. Whether the beneficiary designation / change event has occurred a certain period of time prior to the occurrence of the beneficiary designation / change event may be input into the stock option management system 50 by the settlor 11, a person in charge at the issuing company 10, or a person in charge at the trustee 16, or, for example, the information processing device 16a may automatically determine the passage of the trust period. If the beneficiary designation / change event has not occurred a certain period of time prior to the occurrence of the beneficiary designation / change event, the information processing device 16a continues the trust as is. If the beneficiary designation / change event has occurred a certain period of time prior to the occurrence of the beneficiary designation / change event, the information processing device 16a proceeds to step S503.

[0063] In step S503, the information processing device 16a inquires whether to designate or change all or some of the beneficiaries for the trust. In other words, this process corresponds to inquiring whether to continue the trust of the stock options related to the trust information of the first trust.

[0064] The inquiry in step S503 is made to, for example, the trustor 11 (e.g., the information processing device 11a operated by the trustor 11). If the person designated by the trustor 11 as the beneficiary designator / changer (beneficiary designator / changer 14) is other than the trustor 11, the inquiry is made to that person. For example, if the beneficiary designator / changer 14 is the issuing company 10, the inquiry is made to the issuing company 10 (e.g., the information processing device 10a operated by a person in charge at the issuing company 10). In this case, the issuing company 10 designates / changes the beneficiaries so that stock options are issued to employees, etc., based on the degree of contribution, etc., to the company or its subsidiaries / affiliates (hereinafter referred to as the "company group"). Note that employees, etc. include not only the company's own officers and employees, but also officers and employees of the company group, as well as external collaborators such as advisors or business contractors. The beneficiary designator / changer who received the inquiry in step S503 responds with whether or not to designate / change the beneficiaries for all or part of the stock options. When the beneficiary designator or changer designates or changes all beneficiaries, the beneficiaries to be designated or changed are input into the information processing device 11a or the information processing device operated by the beneficiary designator or changer, and the information processing device 16a, upon receiving this, registers them as a reservation in the beneficiary information included in the trust information of the trust (step S504). Note that when designating beneficiaries in a corporate taxable trust, beneficiaries must be designated all at once. Therefore, when designating a beneficiary, the reservation registration or the establishment of a second trust should be completed before the beneficiary designation event occurs, and the beneficiaries, including the second trustee, will be confirmed all at once when the beneficiary designation event occurs. If the beneficiary designation / change authority 14, who received the inquiry in step S503, does not pre-register the beneficiaries by inputting all stock options into the information processing device 11a or information processing device 14a, the information processing device 16a, having identified this, will notify the settlor 11 or the beneficiary designation / change authority 14, thereby allowing the settlor 11 or a different settlor to establish a second trust and designate the trustee of the second trust as the beneficiary until a reason for beneficiary designation / change occurs.In this case, the beneficiary designation / change authority 14 inputs the trustee of the second trust as a beneficiary into the information processing device 11a or the information processing device 14a, and the information processing device 16a, upon receiving this, registers the beneficiary information included in the trust information of the trust as a reservation (step S504). All beneficiaries of the stock options related to the trust may be designated, or none of them may be designated, or some beneficiaries may be designated and the remaining beneficiaries may not be designated. Furthermore, the beneficiary designation / change authority 14 may change the beneficiary information registered as a reservation in the information processing device 16a or add beneficiaries until a beneficiary designation / change event occurs, using the information processing device 11a or the information processing device 14a. In step S503, the stock options to be waived among the entrusted stock options may be excluded from the "all" processing. In step S503, the information processing device 16a first executes a process to request the beneficiary designation / change authority 14 to designate / change a beneficiary. This request process is a process of sending a request by email, for example. In step S503, the information processing device 16a determines whether the beneficiary designation / change authority 14 will designate / change all beneficiaries in response to this request. If the beneficiary designation / change authority 14 designates / changes all beneficiaries, the information processing device 16a proceeds to step S504. If not all beneficiaries are designated, the information processing device 16a proceeds to step S506. In step S506, the information processing device 16a inquires whether to transfer the stock options to the second trust. If the beneficiary designator / changer responds to this inquiry that they will transfer the options to the second trust, the process proceeds to step S507. If the beneficiary designator / changer responds to this inquiry that they will not transfer the options to the second trust, the process returns to step S503 and waits for all beneficiaries to be designated (YES in S503) or for the options to be transferred to the second trust (YES in S506) until a beneficiary designation / change event occurs. If a beneficiary designation / change event occurs but all beneficiaries are not designated or the options are not transferred to the second trust, the stock options that have been entrusted to the trust for which no beneficiary has been designated will be waived. In step S507, the information processing device 16a proceeds with the procedure for establishing the second trust by separately entrusting money, etc. For example, when the settlor 11 or the beneficiary designation authority / change authority 14 presses the confirm button on the information processing device 11a or the information processing device 14a, the information processing device 16a, upon receiving this, executes processing to proceed with the process required to conclude the contract for the second trust. For example, it executes processing to conclude the trust contract using an electronic signature and processing to output a notice urging the contribution of money to the trustee. The information processing device 16a notifies the trustee that the beneficiary who has been pre-registered in the trust information is the final beneficiary when a reason for designating or changing the beneficiary occurs, and thus the beneficiary is determined.

[0065] If the response in step S503 indicates a beneficiary designation or change, in step S505, the information processing device 16a grants stock options to the designated beneficiary upon the occurrence of a beneficiary designation or change event. Specifically, in this process, the information processing device 16a notifies the trustee 12 to grant stock options to the beneficiary 13 (the beneficiary registered in step S504) upon the occurrence of a beneficiary designation or change event, thereby confirming the beneficiary who was pre-registered as the beneficiary. Note that the beneficiary designation or change event includes processes such as a committee resolution for beneficiary designation or change. Subsequently, the information processing device 16a, for example, registers in the trust information that the trust for the stock options for which the beneficiary designation or change has been made has been terminated. Note that the trust may continue without granting stock options even after the beneficiary is designated.

[0066] In step S508, if the response in step S503 is to designate or change the beneficiary, the information processing device 16a executes a process to request the beneficiary designation / change authority 15 to input information regarding the facts that correspond to the reasons for changing the stock options, based on the beneficiary information entered in step S504.

[0067] In step S509, the information processing device 16a determines whether or not the content of the stock options to be granted to the beneficiary needs to be changed based on the beneficiary information input in step S504 and the information on the facts corresponding to the reasons for stock option change input in S508. If it is determined that the content of the stock options needs to be changed, the process proceeds to step S510. If it is determined that the content of the stock options does not need to be changed, the process proceeds to step S511.

[0068] In step S510, the information processing device 16a changes and records the content of the stock options registered in the trust information based on the information regarding the facts corresponding to the stock option change reasons entered in step S508. For example, if it is determined that the tax valuation value at the time of the beneficiary designation / change reason occurrence is higher than the exercise price, the information processing device 16a changes the exercise price of the stock options to the tax valuation value. When the change is complete, the process proceeds to step S511.

[0069] In step S511, the information processing device 16a reads the book value and the exercise price from the trust information of the trust. Subsequently, in step S512, the information processing device 16a registers the trust information information in FIG. 9 as second trust information for the trust. A new trust ID is assigned to the trust information of the second trust. The information processing device 16a uses the book value read in step S508 as the book value of the trust information of the second trust. The trustee of the second trust can take over the stock options, which are the trust property, from the first trust as a beneficiary. In step S509, the information processing device 16a, for example, registers in the trust information that the trust of the portion of the stock options that were not waived, among the portion of the stock options for which the beneficiary was not designated or changed this time, has been taken over to the second trust, and that the first trust has ended. Also, in step S512, if the final beneficiary is designated and the content of the stock options for that beneficiary has been changed in step S510, the information processing device 16a transfers the stock options by treating the changed exercise price as the exercise price for the stock options that the final beneficiary has received.

[0070] In designating a beneficiary, a grantee may be provisionally determined, and then the trustee of a trust established for that person may be designated as the beneficiary. If the beneficiary is immediately confirmed as a beneficiary, the trustor 11 may be dissatisfied if the beneficiary subsequently does not make sufficient contributions to the issuing company 10. Therefore, in the example described here, a grantee is first provisionally determined, and then, for example, if the beneficiary makes sufficient contributions (if the confirmation conditions are met), the provisional grantee is confirmed as the final beneficiary. Hereinafter, with reference to FIG. 11, an example of processing for designating and changing a provisional grantee will be described.

[0071] Step S601 is a process executed, for example, when a grantee is provisionally determined in step S503 of FIG. 10 and the trustee of the trust established for that person is designated as the beneficiary. In this case, the information processing device 16a registers the provisionally determined grantee and the trustee of the trust established for that person in the trust information of the trust. In this case, a new trust ID is assigned to the trustee. The information processing device 16a uses the book value of the first trust read in step S506 as the book value of the new trust information. The trustee of this trust can transfer the stock options, which are the trust property, from the first trust. In step S507, the information processing device 16a registers, for example, in the trust information, that the trust for the portion of the trust for which the grantee has been provisionally determined this time has been transferred to the trustee of the new trust and that the first trust has ended. If the trustee is designated as a beneficiary, the stock options are not transferred to the provisionally determined grantee, and in step S602, the information processing device 16a determines whether the confirmation condition is met. The confirmation condition is met, for example, when the provisionally determined grantee makes a predetermined contribution to the issuing company 10. Whether or not this confirmation condition is met can be input by the settlor 11 or the issuing company 10. Alternatively, the trustee or the beneficiary designation / change authority 14 may input the results of hearing from the settlor 11, the issuing company 10, etc.

[0072] If the confirmation conditions are met in step S602, the person provisionally determined as the grantee is confirmed as the final beneficiary of the trust established for that person. In step S603, the information processing device 16a registers the provisionally determined grantee in the trust information of the trust as the confirmed beneficiary, and also, if determined necessary through the processes from S508 to S511, registers the changed content of the stock options as the content of the stock options for the beneficiary. The information processing device 16a also grants stock options to the confirmed beneficiary. That is, the information processing device 16a notifies the trustee (which may be the trustee 12 or another trustee) of the trust established for the grantee to grant stock options to the beneficiary 13 (the confirmed beneficiary).

[0073] If the confirmation condition is not met in step S602, the provisionally determined grantee is confirmed as not being a beneficiary, and another beneficiary (which may be a trustee of another trust or another person) previously specified in the trust agreement becomes the beneficiary. The beneficiary designator / changer (which may be the beneficiary designator / changer 14 or another beneficiary designator / changer) may designate or change the beneficiary again. In step S604, the information processing device 16a deletes the provisional grantee from the trust information of the trust, registers the new beneficiary as a beneficiary, and grants the stock options. That is, the information processing device 16a notifies the trustee 12 to grant stock options to the beneficiary 13 (the confirmed beneficiary).

[0074] In the stock option management system 50, the provisional determination of the grantee in the first trust can be accomplished by designating or changing the trustee of the trust established for that grantee as the beneficiary. In this case, when the confirmation conditions are met, the provisional grantee is confirmed as the beneficiary. If the confirmation conditions are not met, the stock options can be returned from the trust established for the provisionally determined grantee to the first trust (or another trust, such as a second trust with no specified beneficiary, where the grantee has not been provisionally determined). In other words, in this case, the stock options are transferred as trust property to another trustee.

[0075] In the above embodiment, when not all beneficiaries are designated, a second trust is established and information on stock options for which no beneficiary designation or change has been made and which have not been waived is transferred to the second trust. The present invention further allows, for example, the information processing device 16a to execute the following processes. (1) A process to encourage the creation of a second trust when the right to designate and change beneficiaries for all stock options is not exercised (transition to the contract conclusion process). (2) When the second trust is established (after the contract signing process is completed), A process for executing a reservation registration to designate or change the trustee of the second trust as the beneficiary of the first trust; A process to accept a request to make a reservation registration to automatically designate or change the trustee of the second trust as the beneficiary of the first trust when the beneficiary of the first trust is not designated or changed and the stock options are not desired to be waived, and a process to consider the occurrence of a reason for beneficiary designation or change as a notice of beneficiary designation or change, and to transfer information regarding stock options that are to be transferred to the second trust among the stock options for which a reason for beneficiary designation or change has occurred. (3) Processing to automatically send transfer approval requests and trust asset status reports to the trustor or the issuing company according to the contents of the beneficiary designation and changes.

[0076] Furthermore, the present invention can further execute the following process by, for example, the information processing device 16a. For example, when selecting "conditionally distribute" in the beneficiary designation / change in relation to the provisional determination of the grantee (reservation registration), (1) A process that automatically facilitates the creation of a third trust (a trust for the creation of a dedicated trust account), (2) After the establishment of this trust, when the reason for designating or changing the beneficiary occurs, the notice of designation or change of the beneficiary will be deemed to have been sent from the issuing company to the trustee. (3) A process of automatically sending a transfer approval request and a trust asset status report to the trustor or the issuing company in accordance with the contents of the beneficiary designation or change.

[0077] Furthermore, according to the stock option management system 50 of the above-described embodiment, The person with the authority to designate and change the beneficiary can, by operating the information processing device, (1) Who will be the unconditional beneficiaries? (2) Who should be the conditional beneficiary (i.e., whether to create a third trust)? (3) Transfer all of the beneficiaries to a second trust without designating them; (4) Abandon or You can select: As for the third trust in (2), one trust must be created for each person, which causes a dramatic increase in the number of trusts created. However, the stock option management system 50: -Having a means for automatically inheriting the trust information of the first trust; · The reservation registration has a means of transferring rights by regarding it as a beneficiary designation or change notice upon the expiration of the deadline. · It has a means to automatically prepare tax returns and trust asset status reports for each third trust established for each person. Therefore, the present invention has the effect of enabling smooth processing of a vast number of trusts that would be impossible to process manually.

[0078] The stock option management system according to the present invention has the following configuration. (1) A means for sending an email or the like to urge the beneficiary to be designated or changed to an information processing device operated by the trustor or the person authorized to designate or change the beneficiary as the reason for designating or changing the beneficiary approaches; (2) A means of transferring information from the trust information of the first trust to the trust information of the second trust and the third trust (e.g., transfer of book value); (3) In the case of a beneficiary designation or change, except in the case of an unconditional designation or change of all beneficiaries, (i) (waiver) (ii) the creation of a second trust to a new trustee; (iii) a means for inquiring of an information processing device operated by the trustor or the beneficiary designation authority / change authority, and a means for receiving a response therefrom, so that the trustor or the beneficiary designation authority / change authority can select either of the following: (i) transferring the property to a new trustee for the conditional grantee through the composition of a third trust; (4) A means for transmitting a guide to the procedures required for the establishment of the second trust and the third trust to an information processing device operated by the trustor or the person with the authority to designate a beneficiary or the person with the authority to change the beneficiary at the time of the establishment of the second trust and the third trust; (5) Once the second and third trusts are established, a means to ultimately designate and change the trustees of the second and third trusts as beneficiaries, (6) A means for generating necessary documents such as trust asset status reports and tax returns that will be required in connection with the creation of a new trust based on trust information, etc. (7) When designating beneficiaries, a means for determining whether there are grounds for changing stock options for each beneficiary, and if it is necessary to change the content of the stock options, to change the content of the stock options;

[0079] According to the present invention, in addition to designating a specific beneficiary, it is possible to choose to transfer to a second trust (without determining the grantee) or to a third trust (with provisionally determined grantee and with certain conditions), thereby increasing the freedom of choice for the settlor and the person with the authority to designate and change the beneficiary. Furthermore, according to the present invention, the content of stock options required when designating or changing the final beneficiary can be automatically changed and managed depending on the beneficiary designation or change situation of the settlor and the beneficiary designator / changer. In addition, the preparation of the next trust (notification, document generation, etc.) is automated, and after the beneficiary designator / changer designates or changes the beneficiary (reservation registration) when a reason for designating or changing the beneficiary occurs, the beneficiary is automatically designated, the assets are handed over, and the necessary documents are prepared, resulting in time-saving and cost-reducing effects.

[0080] (1) The present invention includes a first storage means for storing first trust information, which is information about stock options being entrusted from a settlor to a first trustee; an inquiry means for inquiring whether to designate or change beneficiaries for all or some of the stock options before a certain period prior to the occurrence of a beneficiary designation or change event for the trust indicated by the first trust information; a response receiving means for receiving a response to the inquiry by the inquiry means; and, if the response received by the response receiving means does not designate or change all beneficiaries, a means for transferring from the settlor the stock options for which no beneficiaries were designated to the first trustee. The trust is characterized by comprising: second storage means for storing second trust information, which is information about the stock options being entrusted to the second trustee; inquiry means for inquiring whether there are any grounds for stock option modification if the response received by the response means is an attempt to designate a final beneficiary; response receiving means for receiving a response to the inquiry by the inquiry means; and storage means for changing the content of the stock options and storing the changed or unchanged content for each beneficiary and each stock option if the response received by the response receiving means indicates the existence of grounds for stock option modification. This allows the stock options to be managed by reflecting the change in the content of the stock options when the final beneficiary is determined and if there are grounds for stock option modification, and also allows stock options for which no beneficiary is designated to continue to be managed in the second trust even after the termination of the first trust, making it possible to grant stock options in the future in quantities corresponding to the degree of contribution to the company, etc. to employees, etc. The present invention also provides a system including a first storage means for storing first trust information, which is information about stock options entrusted by a settlor to a first trustee; an inquiry means for inquiring whether to designate or change (or renounce) beneficiaries for all or some of the stock options before a certain period prior to the occurrence of a beneficiary designation or change event for the trust indicated by the first trust information; a response receiving means for receiving a response to the inquiry made by the inquiry means; a first information processing means for, if the response received by the response receiving means is not to designate or change beneficiaries for all stock options excluding those to be renounced, making it possible to set up a second trust or a third trust in advance for which a beneficiary designation or change event will occur after the beneficiary designation or change event for the first trust; and a third information processing means for processing the second trust or a third trust set up by the first information processing means for stock options for which no beneficiary was designated among the stock options related to the first trust information. The trust may further include a second information processing means that enables the trustee in the second trust (second trustee) or the trustee in the third trust (third trustee) to be designated or changed as a beneficiary; a second storage means or a third storage means that stores second trust information or third trust information that is information regarding the transfer of stock options that are the trust property of the first trust as the trust property of the second trust or the third trust when the second trustee or the third trustee is designated as a beneficiary; an information processing means that, when the beneficiary set by the first information processing means or the second information processing means is the final beneficiary, further confirms whether there is a reason to change the stock options; and a storage means that, when the confirmation result indicates the existence of a reason to change the stock options, changes the contents of the stock options and stores the changed or unchanged contents for each beneficiary and for each stock option. The present invention may also include a means for changing the name of the stock options from the trustee to the name of the beneficiary when a beneficiary has been designated for all stock options. In addition, the trustee of the second or third trust can be designated or changed as the beneficiary of the first trust after the second or third trust is established.

[0081] (2) Furthermore, the present invention is characterized in that, when determining the final beneficiary of a stock option, it includes a reading means for reading the exercise price of the stock option from the trust information related to the trust that manages the stock option and a reading means for reading the reasons for changing the stock option contained in the trust information, and when there are reasons for changing the stock option for each beneficiary, the contents of the stock option that have been changed or not changed for each beneficiary are stored as the contents of the stock option related to the trust information. As a result, the final beneficiary can manage the stock option with the contents of the stock option that have been changed when there are reasons for changing the stock option, and the beneficiary can enjoy benefits such as preferential tax treatment.

[0082] (3) The present invention also provides a second reading means for reading beneficiary information, which is information about a beneficiary of the trust of the stock acquisition rights and is included in the first trust information stored in the first storage means, a third reading means for reading the beneficiary designation event, which is included in the first trust information stored in the first storage means, and a stock acquisition right allocation unit for issuing a stock acquisition right to a beneficiary identified by a beneficiary ID included in the beneficiary information read by the second reading means during a certain period prior to the occurrence of the beneficiary designation event read by the third reading means. The trust system further comprises a second inquiry means for inquiring whether to grant stock acquisition rights to a beneficiary, a second response receiving means for receiving a response to the inquiry made by the second inquiry means, and an granting means for granting stock acquisition rights to a beneficiary for whom the response received by the second response receiving means is to grant stock acquisition rights, wherein the second storage means stores the second trust information as a trust for stock acquisition rights other than those granted by the granting means, among the stock acquisition rights related to the first trust information. This makes it possible to classify the stock acquisition rights related to the first trust into those for which the trust will be terminated in the first trust and those for which the trust will be continued in the second trust, thereby enabling flexibility in granting stock acquisition rights to employees, etc., in quantities corresponding to their level of contribution to the company, etc.

[0083] (4) The present invention also provides a system including a second reading means for reading beneficiary information, which is information about a beneficiary of the trust of the stock acquisition rights, included in the trust information of the first trust stored in the first storage means; a third reading means for reading the beneficiary designation event included in the trust information of the first trust stored in the first storage means; a second inquiry means for inquiring whether to grant stock acquisition rights to a beneficiary identified by a beneficiary ID included in the beneficiary information read by the second reading means during a certain period prior to the occurrence of the beneficiary designation event read by the third reading means; and a response to the inquiry by the second inquiry means. The trust information of the second trust further includes a second response receiving means for receiving a response from a beneficiary who has responded to the request by the second response receiving means, and a granting means for granting stock acquisition rights to a beneficiary for whom the response received by the second response receiving means is to grant stock acquisition rights. The second storage means stores a storage means for provisionally determining a grantee for stock acquisition rights related to the trust information of the first trust, other than the stock acquisition rights granted by the granting means, along with conditions for determining the beneficiary, and, once the grantee has been provisionally determined, stores the trust information of the second trust, assuming that the trust will continue by designating the trustee of the trust established for the grantee as the beneficiary. This makes it possible to classify the stock acquisition rights related to the first trust into those for which the first trust will be terminated and those for which the trust will be continued in the second trust. Furthermore, after provisionally determining the grantee, it is possible to ultimately determine whether to grant stock acquisition rights based on the grantee's level of contribution to the company, thereby providing greater flexibility in granting a quantity of stock acquisition rights to employees, etc., based on their level of contribution to the company.

[0084] <Embodiment 3> Next, the operation of a stock option management system according to a third embodiment of the present invention will be described. The third embodiment is similar to the second embodiment except for the points described below. Explanation of the same points as the second embodiment will be omitted. In the second embodiment, the issuing company 10 designates or changes the beneficiary so that stock options are issued to employees, etc., based on the employee's level of contribution, etc. In this embodiment, a specific example of a method for designating or changing the beneficiary will be disclosed. In the third embodiment, a points system is adopted, and whether or not to issue stock options to an employee, etc., and if so, the number of stock options to be issued is determined based on the number of points awarded to the employee, etc.

[0085] The operation of the stock option management system 50 according to the third embodiment will be described below. Fig. 12 is a flowchart showing the processing by the stock option management system 50 according to the third embodiment. In Fig. 12, the same processes as those in Fig. 10 are denoted by the same reference numerals and the description thereof will be omitted.

[0086] In step S701 following the processing of S501, the information processing device 16a generates a point awarding reference table and a correction rate table for the first trust registered in step S501. The point awarding reference table is a table that serves as the basis for the number of points to be awarded to employees, etc. The correction rate table is a table that serves as the basis for the correction rate by which the points calculated in the point awarding reference table are multiplied. The point awarding reference table and the correction rate table may be generated by an operator directly inputting the criteria, number of points, and correction rate, and the information processing device 16a receiving the input. The point awarding reference table and the correction rate table may also be automatically generated by the information processing device 16a. When the information processing device 16a automatically generates the point awarding reference table and the correction rate table, the information processing device 16a generates the point awarding reference table and the correction rate table by having a predetermined beneficiary designation authority or change authority present questions regarding the index and correction rate for measuring the degree of contribution, and receiving responses to the questions and data input (requests) of the index and correction rate for measuring the degree of contribution. Specifically, the information processing device 16a receives responses (requests) from the client or the issuing company and automatically generates a point-awarding criteria table and a correction rate table according to the requests. The requests include, for example, the selection of indicators and correction rates for measuring contribution levels, and the weighting of points for the selected indicators and correction rates. Examples of indicators and correction rates for measuring contribution levels include personnel evaluations of employees during the evaluation period, certain behaviors that indicate the expected contribution levels of employees, the position they will be hired at the time of hiring, their length of service, awards given to employees during the evaluation period, their salaries, events at the issuing company, life events of employees, the achievement of business plans, and the achievement of projects. Examples of the point-awarding criteria table are shown in Figures 13, 14, and 15. Examples of the correction rate table are shown in Figures 16, 17, and 18.

[0087] FIG. 13 is a diagram showing an example of a point-assignment criteria table for determining points according to the position and evaluation of an employee, etc., using the personnel evaluation during the evaluation period as an index for measuring the contribution, etc., of the employee, etc. The evaluation is an evaluation of work performance, etc. The evaluation is as follows: A is the highest evaluation, B is the next highest evaluation, C is the next highest evaluation, and D is the lowest evaluation. According to the point-assignment criteria table of FIG. 13, for example, if an employee, etc., is in the position of department manager and has an evaluation of B, the employee, etc. will be assigned 10 points.

[0088] Fig. 14 is a diagram showing an example of a point allocation criteria table for determining points according to incentives at the time of hiring an employee, etc. According to the point allocation criteria table in Fig. 14, for example, if an employee, etc., is hired as a department manager, and fits into a quota of up to 10 people, the employee, etc. will be awarded 50 points.

[0089] Fig. 15 is a diagram showing an example of a point allocation criteria table for determining points according to the qualitative evaluation of employees, etc. According to the point allocation criteria table in Fig. 15, for example, if an employee, etc. is recognized as having developed an outstanding new product, the employee, etc. will be allocated 500 points.

[0090] Fig. 16 is a diagram showing an example of a correction rate table for making corrections according to the length of service of an employee, etc. According to the correction rate table in Fig. 16, for example, if the length of service of an employee, etc. is two years or more but less than three years, the correction rate for the points of that employee, etc. is 80%, and if the standard is 100 points, it is corrected to 80 points.

[0091] Fig. 17 is a diagram showing an example of a correction rate table for making corrections according to the position of an employee, etc. According to the correction rate table in Fig. 16, for example, if the position of an employee, etc. is director, the correction rate for the points of that employee, etc. is 150%, and if the standard is 100 points, it is corrected to 150 points.

[0092] FIG. 18 is a diagram showing an example of a correction rate table for making corrections according to the evaluation of an employee, etc. The evaluation is an evaluation of work performance, etc. The evaluation is as follows: S is the highest evaluation, A is the next highest evaluation, B is the next highest evaluation, C is the next highest evaluation, and D is the lowest evaluation. According to the correction rate table of FIG. 16, for example, if an employee, etc. is evaluated as D, the correction rate for the employee, etc.'s points is 0%, and if the standard is 100 points, it is corrected to 0 points.

[0093] The information processing device 16a may assign points to employees, etc., using each of the point assignment reference tables in Figures 13, 14, and 15 alone, or in combination, or may use a point assignment reference table other than these. The information processing device 16a may correct points for employees, etc., using each of the correction rate tables in Figures 16, 17, and 18 alone, or in combination, or may use a correction rate table other than these. The information processing device 16a may assign points to employees, etc., calculated using the point assignment reference tables shown in Figures 13, 14, and 15. Furthermore, points calculated using the point assignment reference table may be multiplied by a correction rate according to the correction rate tables shown in Figures 16, 17, and 18, and then assigned to employees, etc.

[0094] Returning to the explanation of Fig. 12, in step S702, the information processing device 16a registers a potential beneficiary. The information processing device 16a accepts input by an operator of the name, address, etc. of the potential beneficiary employee, etc., and registers the information as potential beneficiary information in, for example, the storage unit 103. The information processing device 16a may use the potential beneficiary information to perform an anti-social check to determine whether the potential beneficiary belongs to an anti-social force.

[0095] In step S703, the information processing device 16a manages points for the potential beneficiaries. Specifically, points are assigned to the potential beneficiaries registered in step S702 based on the point assignment standard table and correction rate table generated in step S701. Points are assigned by, for example, registering the number of points assigned to each potential beneficiary in the storage unit 103. In step S703, if a potential beneficiary loses eligibility to be a beneficiary due to retirement or other reasons, the information processing device 16a may execute a process of clearing the number of points assigned to the potential beneficiary to zero. In step S703, the information processing device 16a may also execute a process of accepting input of personnel data related to personnel, for example, and, if the personnel data contains a bad record of the potential beneficiary, such as poor performance or poor behavior, deducting the number of points assigned to the potential beneficiary.

[0096] In this embodiment, the information processing device 16a assigns points to potential beneficiaries as described above, and when registering beneficiaries, for example, in step S504, determines the number of stock options to be granted to each potential beneficiary based on the points assigned to that potential beneficiary. After determining the number of stock options to be granted to each potential beneficiary, the information processing device 16a registers the determined number in, for example, the storage unit 103. For example, the information processing device 16a may assign one stock option for every certain number of points. Furthermore, for example, the information processing device 16a may determine the number of stock options to be granted to a potential beneficiary so that the ratio of the number of points assigned to that potential beneficiary to the total number of points assigned to all potential beneficiaries is the same as the ratio of the number of stock options to be granted to that potential beneficiary to the total number of stock options.

[0097] After determining the number of stock options to be granted to each potential beneficiary, the information processing device 16a recognizes the potential beneficiaries who will be granted stock options as beneficiaries. The information processing device 16a may also execute a process for creating documents for transferring the ownership of stock options and tax-related documents for each beneficiary.

[0098] The information processing device 16a also creates internal company rules (hereinafter referred to as "issuance guidelines") that describe objective operational aspects of point allocation. Specifically, the information processing device 16a automatically creates the issuance guidelines by, for example, receiving and recording responses (requests) from the trustor or the issuing company, recording the contents and operation of the point allocation criteria table and the correction rate table, and further recording point loss and deduction items. The information processing device 16a accumulates data on example sentences for the issuance guidelines according to the indicators and correction rates that measure contribution, and combines the example sentences according to the selected indicators and correction rates, and inserts the automatically generated point allocation table and correction rate table to automatically create the issuance guidelines. In other words, the information processing device 16a creates the issuance guidelines based on the point allocation criteria table and the correction rate table.

[0099] <Embodiment 4> Next, the operation of the stock option management system according to the fourth embodiment of the present invention will be described. The fourth embodiment is the same as the second and third embodiments except for the points described below. Explanation of the points that are the same as the second and third embodiments will be omitted.

[0100] In the second embodiment, although the settlor and beneficiary designator / changer of the first trust may be different from those of the second or third trust, it is assumed that the settlor and beneficiary designator / changer will remain the same in principle, and attention is not paid to the convenience realized by being able to freely change to a different settlor and beneficiary designator / changer on the system. In contrast, in the present embodiment, in each of the first, second, third, and subsequent successor trusts, the settlor or beneficiary designator / changer of the initial trust or successor trust designates the settlor or beneficiary designator / changer of the successor trust to which the stock options, etc. will next be inherited.

[0101] In this embodiment, in step S509 of Fig. 10 or step S509 of Fig. 12, the information processing device 16a registers the settlor and the beneficiary designator and change authorizer for the second trust information. That is, the information processing device 16a stores the settlor and the beneficiary designator and change authorizer for the second trust information in the storage unit 103. When registering the settlor and the beneficiary designator and change authorizer in step S509, the settlor and the beneficiary designator and change authorizer may remain as they were until now, or a settlor and a beneficiary designator and change authorizer different from before may be registered.

[0102] Also, in step S509 of Figure 10 or step S509 of Figure 12, the information processing device 16a may transfer only a portion of the stock options to a second trust, and allow a different trustor or beneficiary designation authority / change authority to change and register only that portion.

[0103] According to this embodiment, it is possible to eliminate the situation where the settlor or beneficiary designator / changer of the initial trust (first trust) or successor trust (second or subsequent trust) has to continue to fulfill these roles, and it is also possible to have someone who can stably serve as the settlor or beneficiary designator / changer act as if they were acting on their behalf, thereby avoiding the risk that the successor trust will not be established.

[0104] At this time, if there is a change from the current trustor or beneficiary designation authority / change authority, the information processing device 16a inquires the operator about information about the new trustor or beneficiary designation authority / change authority, and registers the new trustor or beneficiary designation authority / change authority based on the input by the operator.

[0105] Furthermore, the information processing device 16a may be configured to accept a setting that the settlor or beneficiary designator / changer of the current trust will not be changed in the inherited trust. If a setting that no changes will be made is made, the information processing device 16a may not execute a process of inquiring the operator about information about the new settlor or beneficiary designator / changer. This prevents unnecessary inquiries and avoids complexity when there is no intention to change the settlor or beneficiary designator / changer.

[0106] Furthermore, when the setting is changed from the current trustor or beneficiary designator / changer to the current trustor in the succeeding trust, the information processing device 16a may provide the trust information of the succeeding trust to the previous settlor if the setting is to change the current settlor or beneficiary designator / changer in the succeeding trust. This trust information may be provided directly in an email or by providing a URL where the information can be viewed.

[0107] Furthermore, if the original trustor wishes to change the trustor for subsequent trustors, the information processing device 16a may be configured to allow the original trustor to designate and register another trustor, including the original trustor himself / herself, as the new trustor. This allows the original trustor to supervise the changed trustor or beneficiary designation authority / change authority to ensure that the changed trustor or beneficiary designation authority / change authority does not become an inappropriate person, and also makes it possible to return to the original trustor or beneficiary designation authority / change authority.

[0108] Furthermore, for example, if the settlor has no intention to designate or change another beneficiary designator / changer, the information processing device 16a may execute the process of concluding only the trust agreement between the settlor and the trustee, with the current beneficiary designator / changer or a separately designated beneficiary designator / changer acting as the next and subsequent beneficiary designator / changer, and omit the process of concluding an agreement with the beneficiary designator / changer. This allows the beneficiary designator / changer to exercise their right to designate or change the beneficiary to the trustee only when exercising their right to designate or change the beneficiary for a trust established from time to time between the settlor and the trustee, and at other times, the right to designate or change the beneficiary can be automatically passed on to the next successor trust, thereby reducing the procedural burden.

[0109] Although the preferred embodiments of the present invention have been described above, the present invention is not limited to these embodiments and various modifications and variations are possible within the spirit and scope of the invention. These embodiments and modifications are included in the scope and spirit of the invention, as well as in the invention described in the claims and their equivalents.

[0110] <Appendix 1> The present invention may be provided in the following aspects. 1. An information processing device, A control unit is provided. The control unit We accept information on stock options or shares that are placed in trust by issuers, regardless of whether the issuer is listed or unlisted, and information on stock option or share trusts. Accepting information regarding the recruitment and evaluation of officers, employees, external collaborators, etc. conducted from time to time by the issuing company or its subsidiaries and affiliates, The issuing company determines the number of stock options or shares to be allocated to each of the multiple beneficiaries based on information regarding the employment and evaluation of officers, employees, and external collaborators of the issuing company or its subsidiaries and affiliates, Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, Regardless of whether the issuing company is listed or not, the distribution process for the stock options or shares will be carried out when the beneficiary designation or change is made to the trust, and for the stock options or shares for which distribution process is to be carried out, information to change or add information on the stock options or shares will be accepted when the beneficiary designation or change is made; It is determined whether changes or additions are necessary for each beneficiary, and if so, a process is carried out to change or add information about the stock options or shares distributed to each beneficiary for the stock options or shares for which the distribution process is to be carried out (note that in Japan, the exercise price is compared with the assessed value for tax purposes, and if the assessed value for tax purposes is higher than the exercise price, the exercise price is rewritten). The creation of the trust is effected by the issuing company, owner-manager, or other third party entrusting money, stock options, or shares to a trustee; Information processing device. 2. 1. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device. 3. 1. The information processing device according to claim 1, the control unit executes a process for granting stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device. 4. 1. The information processing device according to claim 1, The amount of money to be paid by the beneficiary upon exercise of the stock option is set at an amount equal to or greater than the nominal amount, Information processing device. 5. 1. The information processing device according to claim 1, The information regarding the recruitment and evaluation includes the specific information of the plurality of beneficiaries, The multiple beneficiaries include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device. 6. 1. The information processing device according to claim 1, The information regarding the hiring and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, the control unit determines the number of stock options to be issued to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information; Information processing device. 7. 1. The information processing device according to claim 1, The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock option trust; determining the number of stock options to be allocated to each of the multiple beneficiaries based on the received and confirmed information regarding the employment and evaluation; Information processing device. 8. An information processing method executed by an information processing device, We accept information on stock options or shares that are placed in trust by issuers, regardless of whether the issuer is listed or unlisted, and information on stock option or share trusts. Accepting information regarding the recruitment and evaluation of officers, employees, external collaborators, etc. conducted from time to time by the issuing company or its subsidiaries and affiliates, The issuing company determines the number of stock options or shares to be allocated to each of the multiple beneficiaries based on information regarding the employment and evaluation of officers, employees, and external collaborators of the issuing company or its subsidiaries and affiliates, Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, Regardless of whether the issuing company is listed or not, the distribution process for the stock options or shares will be carried out when the beneficiary designation or change is made to the trust, and for the stock options or shares for which distribution process is to be carried out, information to change or add information on the stock options or shares will be accepted when the beneficiary designation or change is made; Determine whether a change or addition is necessary for each beneficiary, and if so, execute a process to change or add information on the stock options or shares distributed to each beneficiary for the stock options or shares for which the distribution process is executed; The creation of the trust is effected by the issuing company, owner-manager, or other third party entrusting money, stock options, or shares to a trustee; Information processing methods. 9. A program for causing a computer to function as a control unit of the information processing device according to claim 1.

[0111] <Appendix 2> The present invention may be as described below. In the information processing device, the control unit executes processing related to the issuance of stock options to each of a plurality of beneficiaries based on the determined number of allocations. In the information processing device, the issue price of the stock option is fixed. In the information processing device, the information regarding recruitment and evaluation also includes unique information of the multiple beneficiaries, and the multiple beneficiaries also include people who joined the issuing company after the issuance of the stock options. In the information processing device, the information regarding recruitment and evaluation includes unique information of the multiple beneficiaries and point information for each of the multiple beneficiaries, and the control unit calculates the number of stock options to be allocated to each of the multiple beneficiaries based on the unique information of the beneficiaries and the point information. In the information processing device, the control unit accepts confirmation of the information regarding the adoption and evaluation based on information regarding the stock options and information regarding the trust that manages the stock options, and calculates the number of stock options acquired through the exercise processing of the stock options to be allocated to each of multiple beneficiaries based on the accepted and confirmed information regarding the adoption and evaluation. In the information processing device, the control unit determines whether the beneficiary designation / change date and time has arrived based on information about the stock options and information about the trust that manages the stock options, and if it determines that the beneficiary designation / change date and time has arrived, executes distribution processing for the stock options. An information processing method executed by an information processing device, which receives information regarding stock options of the issuing company and information regarding the trust that manages the stock options, wherein the trust is a corporate taxable trust, executes a request to send information regarding the adoption and evaluation prior to the beneficiary designation and change date and time based on the information regarding the stock options and the information regarding the trust that manages the stock options, and determines the number of stock options to be allocated to each of multiple beneficiaries through the distribution process of the stock options based on the received information regarding adoption and evaluation. A program for causing a computer to function as a control unit of the information processing device. Of course, this is not the case.

[0112] For example, the above-mentioned program may be provided as a computer-readable non-transitory storage medium that stores the program. Furthermore, the above-described embodiments and modifications may be combined in any desired manner.

[0113] For example, if it is not possible to designate beneficiaries for all stock options on the beneficiary designation / change date, the stock options may be transferred to the trustee of another trust, and the stock options may be granted to the beneficiary designated on the beneficiary designation / change date of that other trust. Alternatively, if you want to grant stock options after an employee has been with the company for several years, you can create a trust that provides for the granting of stock options to the beneficiary upon the fulfillment / non-fulfillment of a condition precedent or the expiration of the term, and then transfer the stock options to the trustee of that trust, and grant the stock options to the beneficiary upon the fulfillment / non-fulfillment of a condition precedent or the expiration of the term.

[0114] For example, when stock options are issued, 1 yen stock options may be granted to the trustee free of charge (without the payment of the premium), and the trustee may use funds contributed by the issuing company, owner-manager, or other third party to pay the tax. In this case, rather than issuing stock options on the beneficiary designation / change date, the beneficiary may simply be provided with the trust beneficiary rights and only be permitted to transfer the trust beneficiary rights. Even if the stock options, which are trust assets, are granted, the exercise of the stock options, the beneficiary's exercise of the stock options, and the sale of the shares may be suspended until the premium amount required to avoid a fictitious payment / favorable issuance is paid may be suspended.

[0115] <Appendix 3> The present invention may be as described below. 1. An information processing device, A control unit is provided. The control unit We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. We accept information regarding the hiring and evaluation of executives, employees, external collaborators, etc., conducted by issuers from time to time. The trust is a corporate taxable trust; The trustee is the issuing company, the owner-manager, or another third party; Based on the information on the hiring and evaluation of the executives, employees, external collaborators, etc., the number of stock options to be allocated to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, the distribution process for the stock options will be carried out when the beneficiary designation or change is made to the trust. Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, A process for paying corporate tax is carried out according to the amount of assets entrusted by the issuing company; The multiple beneficiaries are required to pay an amount equal to or greater than a nominal amount, such as 1 yen, to the issuing company or the trustee when exercising the stock options. Information processing device. 2. 1. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device. 3. 1. or 2., the information processing device the control unit executes a process for granting stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device. 4. The information processing device according to any one of 1. to 3., The payment amount of the stock option is set to an amount equal to or greater than the number of shares subject to the stock option multiplied by the stock price per share at the time of issuance, or the amount obtained by subtracting a nominal amount such as 1 yen from that amount. Information processing device. 5. 4. The information processing device according to any one of 1. to 4., The information regarding the recruitment and evaluation includes the specific information of the plurality of beneficiaries, The multiple beneficiaries include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device. 6. 5. The information processing device according to any one of 1. to 5., The information regarding the hiring and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, the control unit determines the number of stock options to be issued to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information; Information processing device. 7. 6. The information processing device according to any one of 1. to 6., The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock option trust; determining the number of stock options to be allocated to each of the multiple beneficiaries based on the received and confirmed information regarding the employment and evaluation; Information processing device. 8. An information processing method executed by an information processing device, We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. We accept information regarding the hiring and evaluation of executives, employees, external collaborators, etc., conducted by issuers from time to time. The trust is a corporate taxable trust; The trustee is the issuing company, the owner-manager, or another third party; Based on the information on the hiring and evaluation of the executives, employees, external collaborators, etc., the number of stock options to be allocated to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, the distribution process for the stock options will be carried out when the beneficiary designation or change is made to the trust. Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, A process for paying corporate tax is carried out according to the amount of assets entrusted by the issuing company; The multiple beneficiaries are required to pay an amount equal to or greater than a nominal amount, such as 1 yen, upon exercising the stock options. Information processing methods. 9. A program for causing a computer to function as a control unit of the information processing device according to claim 1. 10. An information processing device, A control unit is provided. The control unit We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. We accept information regarding the hiring and evaluation of executives, employees, external collaborators, etc., conducted by issuers from time to time. The trust is a corporate taxable trust; The settlor of the trust is the issuing company, Based on the information on the hiring and evaluation of the executives and employees and external collaborators, etc., the allocation ratio of the trust beneficiary rights with stock options as trust assets to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, when the beneficiary is designated or changed in the trust, the trust beneficiary rights with the stock options as trust assets are paid out. In accordance with the information on the trust, the issuance or exercise of stock options that are the subject of the trust beneficiary rights, or the sale of shares acquired through the exercise thereof, may be suspended until the beneficiary pays the money related to the acquisition of the stock options; Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, The exercise price of a stock option is set at a nominal amount such as 1 yen or more. Information processing device. 11. 10. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device. 12. 10. or 11., the information processing device according to The control unit executes processing related to the provision of trust beneficiary rights and the issuance of stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device. 13. 13. The information processing device according to any one of claims 10 to 12, The issue price of the stock options is fixed. Information processing device. 14. 14. The information processing device according to any one of claims 10 to 13, The information regarding the recruitment and evaluation includes the specific information of the plurality of beneficiaries, The multiple beneficiaries include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device. 15. 15. The information processing device according to any one of claims 10 to 14, The information regarding the hiring and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, The control unit calculates an allocation ratio of the trust beneficiary rights to be paid to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information. Information processing device. 16. 16. The information processing device according to any one of claims 10 to 15, The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock options and the information regarding the trust; Based on the received and confirmed information on the employment and evaluation, determine the allocation ratio of the trust beneficiary rights to be provided to each of the multiple beneficiaries; Information processing device. 17. 16. The information processing device according to any one of claims 10 to 16, The control unit determining the amount of money to be paid by each of the plurality of beneficiaries regarding the acquisition of the stock options based on the information regarding the allocation ratio of the trust beneficiary rights and the information regarding the trust; Information processing device. 18. In the information processing device according to any one of items 10 to 17, The control unit Based on the information on the amount of money related to the acquisition of the stock options, determine whether each of the multiple beneficiaries has made payment of money related to the acquisition of the stock options, and if it is determined that the payment of money has not been completed, suspend the process of issuing or exercising the stock options or selling the shares acquired through the exercise; Information processing device. 19. An information processing method executed by an information processing device, We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. We accept information regarding the hiring and evaluation of executives, employees, external collaborators, etc., conducted by issuers from time to time. The trust is a corporate taxable trust; The settlor of the trust is the issuing company, Based on the information on the hiring and evaluation of the executives and employees and external collaborators, etc., the allocation ratio of the trust beneficiary rights with stock options as trust assets to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, when the beneficiary is designated or changed in the trust, the trust beneficiary rights with the stock options as trust assets are paid out. In accordance with the information on the trust, the issuance or exercise of stock options that are the subject of the trust beneficiary rights, or the sale of shares acquired through the exercise thereof, may be suspended until the beneficiary pays the money related to the acquisition of the stock options; Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, The exercise price of a stock option is set at the amount multiplied by the amount minus a nominal amount such as 1 yen. Information processing methods. 20. A program for causing a computer to function as a control unit of the information processing device described in 10.

[0116] <Appendix 4> The present invention may be as described below. 1. An information processing device, A control unit is provided. The control unit We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. Accepting information regarding the hiring and evaluation of executives, employees, external collaborators, etc. conducted by the issuing company from time to time, The trust is a corporate taxable trust; The trust is established by the issuing company, an owner shareholder, or another third party; Based on the information on the hiring and evaluation of the executives, employees, external collaborators, etc., the number of stock options to be allocated to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, the distribution process for the stock options will be carried out when the beneficiary designation or change is made to the trust. Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company, owner-shareholder, or other third party entrusting money or stock options to a trustee; A process for paying corporate taxes is carried out according to the money entrusted to it by the issuing company, owner-shareholders, or other third parties; The exercise price of a stock option is set at the amount multiplied by the amount minus a nominal amount such as 1 yen. Information processing device. 2. 1. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device. 3. 1. or 2., the information processing device the control unit executes a process for granting stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device. 4. The information processing device according to any one of 1. to 3., The amount of money that the beneficiary must pay when exercising the stock option is set at a nominal amount such as 1 yen or more, Information processing device. 5. 4. The information processing device according to any one of 1. to 4., The information regarding the recruitment and evaluation includes the specific information of the plurality of beneficiaries, The multiple beneficiaries include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device. 6. 5. The information processing device according to any one of 1. to 5., The information regarding the hiring and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, the control unit determines the number of stock options to be issued to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information; Information processing device. 7. 6. The information processing device according to any one of 1. to 6., The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock option trust; determining the number of stock options to be allocated to each of the multiple beneficiaries based on the received and confirmed information regarding the employment and evaluation; Information processing device. 8. An information processing method executed by an information processing device, We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. Accepting information regarding the hiring and evaluation of executives, employees, external collaborators, etc. conducted by the issuing company from time to time, The trust is a corporate taxable trust; The trust is established by the issuing company, an owner shareholder, or another third party; Based on the information on the hiring and evaluation of the executives, employees, external collaborators, etc., the number of stock options to be allocated to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, the distribution process for the stock options will be carried out when the beneficiary designation or change is made to the trust. Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company, owner-shareholder, or other third party entrusting money or stock options to a trustee; A process for paying corporate taxes is carried out according to the money entrusted to it by the issuing company, owner-shareholders, or other third parties; The exercise price of a stock option is set at a nominal amount such as 1 yen or more. Information processing methods. 9. A program for causing a computer to function as a control unit of the information processing device according to claim 1. 10. An information processing device, A control unit is provided. The control unit We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. Accepting information regarding the hiring and evaluation of executives, employees, external collaborators, etc. conducted by the issuing company from time to time, The trust is a corporate taxable trust; The trust is established by the issuing company, the owner-manager, or another third party; Based on the information on the hiring and evaluation of the executives and employees and external collaborators, etc., the allocation ratio of the trust beneficiary rights with stock options as trust assets to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, when the beneficiary is designated or changed in the trust, the trust beneficiary rights with the stock options as trust assets are paid out. In accordance with the information about the trust, the issuance of stock options, which are the content of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock options; Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, The exercise price of the stock option is set at a nominal amount such as 1 yen or more. Information processing device. 11. 10. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device. 12. 10. or 11., the information processing device according to The control unit executes processing related to the provision of trust beneficiary rights and the issuance of stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device. 13. 13. The information processing device according to any one of claims 10 to 12, The issue price of the stock options is fixed. Information processing device. 14. 14. The information processing device according to any one of claims 10 to 13, The information regarding the recruitment and evaluation includes the specific information of the plurality of beneficiaries, The multiple beneficiaries include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device. 15. 15. The information processing device according to any one of claims 10 to 14, The information regarding the hiring and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, The control unit calculates an allocation ratio of the trust beneficiary rights to be paid to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information. Information processing device. 16. 16. The information processing device according to any one of claims 10 to 15, The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock options and the information regarding the trust; Based on the received and confirmed information on the employment and evaluation, determine the allocation ratio of the trust beneficiary rights to be provided to each of the multiple beneficiaries; Information processing device. 17. 16. The information processing device according to any one of claims 10 to 16, The control unit determining the amount of money to be paid by each of the plurality of beneficiaries regarding the acquisition of the stock options based on the information regarding the allocation ratio of the trust beneficiary rights and the information regarding the trust; Information processing device. 18. In the information processing device according to any one of items 10 to 17, The control unit Based on the information regarding the amount of money related to the acquisition of the stock options, determine whether each of the multiple beneficiaries has made payment for the acquisition of the stock options, and if it is determined that the payment of money has not been completed, suspend the issuance or exercise of the stock options or the sale of the acquired shares. Information processing device. 19. An information processing method executed by an information processing device, We accept information on stock options that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option trusts. Accepting information regarding the hiring and evaluation of executives, employees, external collaborators, etc. conducted by the issuing company from time to time, The trust is a corporate taxable trust; The trust is established by the issuing company, the owner-manager, or another third party; Based on the information on the hiring and evaluation of the executives and employees and external collaborators, etc., the allocation ratio of the trust beneficiary rights with stock options as trust assets to each of the multiple beneficiaries is calculated, Regardless of whether the issuing company is listed or not, when the beneficiary is designated or changed in the trust, the trust beneficiary rights with the stock options as trust assets are paid out. In accordance with the information about the trust, the issuance of stock options, which are the content of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock options; Each of the multiple beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust, The trust is established by the issuing company entrusting money or stock options to the trustee, The exercise price of a stock option is set at a nominal amount such as 1 yen or more. Information processing methods. 20. A program for causing a computer to function as a control unit of the information processing device described in 10.

[0117] Various embodiments of the present invention have been described above, but these are presented as examples and are not intended to limit the scope of the invention. The novel embodiments may be embodied in various other forms, and various omissions, substitutions, and modifications may be made without departing from the spirit of the invention. The embodiments and their modifications are intended to fall within the scope and spirit of the invention, as well as the inventions and their equivalents as defined in the claims. [Explanation of symbols]

[0118] 100 Server device 110 Client device 120 Client Device 130 Client Device 150 Network 201 Control Unit 202 Storage section 203 Communications Department 1000 Information Processing Systems

Claims

1. An information processing device, A control unit is provided. The control unit We accept information on stock options or shares that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option or share trusts. Accepting information regarding the hiring and evaluation of officers, employees, external collaborators, etc. conducted by the issuing company or its subsidiaries and affiliates from time to time, The issuing company determines the number of stock options or shares to be allocated to each of the multiple beneficiaries based on information regarding the employment and evaluation of officers, employees, and external collaborators of the issuing company or its subsidiaries or affiliates, Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust; Regardless of whether the issuing company is listed or not, the trust will distribute the stock options or shares when the beneficiary is designated or changed, and will accept information to change or add information about the stock options or shares for which distribution processing is to be carried out when the beneficiary is designated or changed. Determine whether a change or addition is necessary for each beneficiary, and if so, execute a process to change or add information on the stock options or shares distributed to each beneficiary for the stock options or shares for which the distribution process is executed; The creation of the trust is effected by the issuing company, owner-manager, or other third party entrusting money, stock options, or shares to a trustee; Information processing device.

2. 2. The information processing device according to claim 1, If the beneficiaries are not determined for all stock options, information regarding the number of stock options not to be allocated will be accepted. Information processing device.

3. 2. The information processing device according to claim 1, the control unit executes a process for granting stock options to each of the plurality of beneficiaries based on the determined number of allocations. Information processing device.

4. 2. The information processing device according to claim 1, The amount of money to be paid by the beneficiary upon exercise of the stock option is set at an amount equal to or greater than the nominal amount, Information processing device.

5. 2. The information processing device according to claim 1, The information regarding the hiring and evaluation also includes specific information of the plurality of beneficiaries; The multiple beneficiaries also include those who joined the issuing company or its subsidiaries or affiliates after the issuance of the stock options. Information processing device.

6. 2. The information processing device according to claim 1, The information regarding the adoption and evaluation includes unique information of the plurality of beneficiaries and point information of each of the plurality of beneficiaries, the control unit determines the number of stock options to be issued to each of the plurality of beneficiaries based on the unique information of the beneficiaries and the point information; Information processing device.

7. 2. The information processing device according to claim 1, The control unit Accept confirmation of the information regarding the employment and evaluation based on the information regarding the stock option trust; determining the number of stock options to be allocated to each of the multiple beneficiaries based on the received and confirmed information regarding the employment and evaluation; Information processing device.

8. An information processing method executed by an information processing device, We accept information on stock options or shares that are placed in trust by issuers, regardless of whether the issuer is listed or not, and information on stock option or share trusts. Accepting information regarding the hiring and evaluation of officers, employees, external collaborators, etc. conducted by the issuing company or its subsidiaries and affiliates from time to time, The issuing company determines the number of stock options or shares to be allocated to each of the multiple beneficiaries based on information regarding the employment and evaluation of officers, employees, and external collaborators of the issuing company or its subsidiaries or affiliates, Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiaries or affiliates, an external collaborator, or a trustee of another trust; Regardless of whether the issuing company is listed or not, the trust will distribute the stock options or shares when the beneficiary is designated or changed, and will accept information to change or add information about the stock options or shares for which distribution processing is to be carried out when the beneficiary is designated or changed. Determine whether a change or addition is necessary for each beneficiary, and if so, execute a process to change or add information on the stock options or shares distributed to each beneficiary for the stock options or shares for which the distribution process is executed; The creation of the trust is effected by the issuing company, owner-manager, or other third party entrusting money, stock options, or shares to a trustee; Information processing methods.

9. A program for causing a computer to function as a control unit of the information processing device according to claim 1.

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