Taxation information management device, taxation information management method and program

Abstract

To provide a taxation information management device, taxation information management method and program for managing taxation information used for calculating a tax base amount with appropriate content.SOLUTION: A taxation information management device 1 for managing taxation information used for calculating a tax base amount of a real estate tax, includes a storage unit 12 that stores a plurality of pieces of taxation information including a plurality of pieces of land taxation information associated with a plurality of pieces of land specification information for specifying land and a plurality of pieces of house taxation information associated with a plurality of pieces of house specification information for specifying houses, and an update unit 133 that determines that there is an error in the land taxation information when the house taxation information stored in the storage unit 12 associated with one piece of first house specification information out of the plurality of pieces of house specification information represents that a residential house is built on the land corresponding to the first house specification information and when the special provisions for residential land are not applied in the land taxation information stored in the storage unit 12 associated with the land specification information corresponding to the first house specification information.SELECTED DRAWING: Figure 4

Description

[Technical Field]

[0001] The present invention relates to a taxation information management device, a taxation information management method, and a program for managing taxation information used to calculate the tax base amount of fixed asset tax. [Background technology]

[0002] An information management device of a local government manages taxation information consisting of items necessary for taxation in order to levy fixed asset tax on land and buildings (for example, Patent Document 1). In this information management device, when change information for updating the taxation information is acquired from the Legal Affairs Bureau, field survey results, etc., the taxation information is updated based on the acquired change information, and the taxable amount of fixed asset tax is calculated based on the updated taxation information. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2019-211952 A Summary of the Invention [Problem to be solved by the invention]

[0004] When calculating the standard tax amount for fixed asset tax based on tax information, residential land, which is the site of a house, is subject to special measures to reduce the fixed asset tax burden. However, if a residential building such as a private residence is built on land with a certain address number, but the application of the special tax treatment for residential land to this land is not registered in the tax information, using this tax information will result in a problem in which the appropriate standard tax amount for the land cannot be calculated.

[0005] The present invention has been made in view of these points, and aims to provide appropriate tax information used for calculating the tax base amount. [Means for solving the problem]

[0006] A first aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land tax information when the house tax information stored in the memory unit in association with one first house identification information among the multiple house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the residential land special exemption.

[0007] If the update unit determines that a residential house is built on the land corresponding to the first house identification information, and that the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the residential land special exemption, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the residential land special exemption is applied.

[0008] A second aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and includes: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying houses; and an update unit that determines that there is an error in the land tax information when the usage status information indicates that a residential house is built on land corresponding to one first land identification information among the multiple land identification information, and the land tax information stored in the memory unit in association with the first land identification information does not apply the residential land special exemption.

[0009] If the update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the land tax information stored in the memory unit in association with the first land identification information does not apply the residential land special exemption, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the first land identification information to a state in which the residential land special exemption is applied.

[0010] A third aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land tax information when the house tax information stored in the memory unit in association with one first house identification information among the multiple house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information applies a special exemption for residential land.

[0011] If the update unit determines that there is no residential house built on the land corresponding to the first house identification information, and that the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information applies special exemptions for residential land, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the special exemptions for residential land are not applied.

[0012] A fourth aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and includes: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying houses; and an update unit that determines that there is an error in the land tax information when the usage status information does not indicate that a residential house is built on the land corresponding to one first land identification information among the multiple land identification information, and when a special exemption for residential land is applied in the land tax information stored in the memory unit in association with the first land identification information.

[0013] If the update unit determines that there is no residential house built on the land corresponding to the first land identification information, and that the land tax information stored in the memory unit in association with the first land identification information applies special exemptions for residential land, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the first land identification information to a state in which the special exemptions for residential land are not applied.

[0014] The tax information management device may further have an acquisition unit that acquires registration information from the Legal Affairs Bureau, and the update unit may determine whether there is an error in the land tax information associated with the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information.

[0015] A fifth aspect of the tax information management method of the present invention is executed by a computer and includes the steps of identifying house tax information stored in association with one first house identification information from among multiple house tax information associated with multiple house identification information for identifying a house, identifying land tax information stored in association with land identification information corresponding to the first house identification information from among multiple land tax information associated with multiple land identification information for identifying land, and determining that there is an error in the land tax information if the identified house tax information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land tax information does not apply the residential land special exemption.

[0016] A sixth aspect of the program of the present invention causes a computer to execute the following steps: identifying house taxation information stored in association with one first house identification information from among multiple house taxation information associated with multiple house identification information for identifying a house; identifying land taxation information stored in association with land identification information corresponding to the first house identification information from among multiple land taxation information associated with multiple land identification information for identifying land; and determining that there is an error in the land taxation information if the identified house taxation information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land taxation information does not apply the special exemption for residential land. [Effects of the Invention]

[0017] The present invention has the effect of making the taxation information used to calculate the tax base amount appropriate. [Brief explanation of the drawings]

[0018] [Figure 1] 1 is a diagram illustrating an overview of a taxation information management system according to an embodiment. [Figure 2] 1 is a table showing an example of taxation information relating to land. [Figure 3]10 is a table showing an example of tax information relating to a house. [Figure 4] 1 is a diagram showing a configuration of a taxation information management device 1. FIG. [Figure 5] FIG. 10 is a diagram showing an example of updating of land tax information by an updating unit. [Figure 6] FIG. 10 is a diagram showing an example of updating of house taxation information by an updating unit. [Figure 7] FIG. 10 is a diagram showing an example of updating of land tax information by an updating unit. [Figure 8] FIG. 10 is a diagram showing another example of updating of house tax information by the updating unit. [Figure 9] FIG. 10 is a diagram showing another example of updating of land tax information by the update unit. [Figure 10] FIG. 10 is a diagram showing another example of updating of land tax information by the update unit. [Figure 11] FIG. 10 is a diagram showing another example of updating of land tax information by the update unit. [Figure 12] 10 is a flowchart of an operation of the taxation information management device to update taxation information. [Figure 13] 13 is a flowchart showing an example of the matching process (S3) in FIG. 12. [Figure 14] FIG. 10 is a diagram showing the configuration of a taxation information management system which is a modified example of the taxation information management system. DETAILED DESCRIPTION OF THE INVENTION

[0019] [Outline of Taxation Information Management System S] 1 is a diagram showing an overview of a taxation information management system S of this embodiment. The taxation information management system S is a system for local governments such as cities, wards, towns, and villages to manage the tax base amount of fixed asset tax, and includes a taxation information management device 1 and one or more information terminals 2. The taxation information management system S is installed in, for example, a local government office or town hall.

[0020] The taxation information management device 1 is, for example, a computer. The taxation information management device 1 is connected to a server 3 managed by a legal affairs bureau or the like via a network N1. The taxation information management device 1 generates taxation information. The taxation information includes land taxation information for taxing land and house taxation information for taxing houses. The taxation information management device 1 manages the generated taxation information. The taxation information management device 1 calculates the tax base amount for fixed asset tax based on the generated taxation information.

[0021] The taxation information management device 1 stores a taxation information database in which generated taxation information is registered in a storage medium, and displays the taxation information on one or more information terminals 2 connected via a network N2 in response to a request from the information terminals 2. The information terminals 2 are, for example, computers used by local government officials. The network N1 is, for example, the Internet, and the network N2 is, for example, an intranet, but the network N2 may also be the Internet.

[0022] Figure 2 is a table showing an example of land tax information. Figure 3 is a table showing an example of house tax information. The tax information shown in Figure 2 shows the contents of each item related to land stored in association with land identification information managed in the tax information database. The tax information shown in Figure 3 shows the contents of each item related to a house stored in association with house identification information managed in the tax information database. Land identification information is information for identifying land, such as a location number, real estate number, or property number. House identification information is information for identifying a house, such as a location number, house number, real estate number, or property number. The contents of the tax information items shown in Figures 2 and 3 are generated based on the contents of the registration information included in the electronic registration data obtained from server 3, or are input by local government officials.

[0023] The taxation information management device 1 generates land taxation information based on the registration information contained in the electronic registration data obtained from the server 3, but there may be cases where the generated land taxation information does not match the current situation. For example, even if a residential house is built on land corresponding to certain land identification information, the land taxation information corresponding to the land identification information may not apply the special exemption for residential land.

[0024] In order to check land tax information, the tax information management device 1 identifies or acquires other information corresponding to the same land identification information as the land identification information of the land tax information to be checked. For example, the tax information management device 1 identifies house identification information corresponding to this land identification information, and identifies or acquires other information corresponding to this house identification information. The other information corresponding to the house identification information is, for example, house tax information. For example, it is assumed that both the land identification information and the house identification information indicate a location number. In this case, the house identification information corresponding to the land identification information is, for example, house identification information that indicates the same location number as the land identification information.

[0025] Furthermore, if the land identification information is a location number and the house identification information is a house number, the house identification information corresponding to the land identification information may be, for example, house identification information indicating a house built on the land indicated by the land identification information. The tax information management device 1 reads from the storage unit a table that associates the land identification information with house identification information indicating a house built on the land indicated by the land identification information, and refers to this table to identify the house identification information indicating the house built on the land indicated by the land identification information.

[0026] Furthermore, the other information corresponding to the land identification information may be house tax information stored in the tax information management device 1 in association with the house identification information of a house built on the land corresponding to the land identification information.The other information corresponding to the land identification information may be land tax information corresponding to the land identification information of another adjacent piece of land that is known to be used in conjunction with the land corresponding to the land identification information based on the tax information, assessment information, etc. of the land corresponding to the land identification information or the land corresponding to the other adjacent land identification information.The other information corresponding to the land identification information may be house tax information corresponding to the house identification information of a house built on the land corresponding to the land identification information or the land corresponding to the other adjacent land identification information that is known to be used in conjunction with the land corresponding to the land identification information based on the tax information, assessment information, etc. of the house built on the land corresponding to the land identification information or the land corresponding to the other adjacent land identification information.

[0027] Furthermore, the other information corresponding to the land identification information may be usage status information stored in the tax information management device 1 in association with the land identification information. Furthermore, the other information corresponding to the land identification information may be usage status information stored in the tax information management device 1 in association with house identification information for a house built on the land corresponding to the land identification information. Usage status information is information indicating the usage status of land or a building. Usage status information includes photographed images of the land corresponding to the land identification information or a building built on the land corresponding to the land identification information, map images corresponding to the land identification information, field survey results of the land corresponding to the land identification information or a building built on the land corresponding to the land identification information, house surveys for calculating assessed value, declaration documents when a loss is reported by a person who should apply for loss registration, permits or notifications based on the Agricultural Land Act or the Fire Service Act, etc., or assessment information such as a plot showing similar classifications or integrated use of land, and external information such as resident registration information. A map image is an image of any type that shows the location or shape of land or a building, such as a topographical map, residential map, parcel number map, cadastral map, land area survey map, subdivision map, building plan, floor plan, blueprint, or floor plan.

[0028] Below, an overview of the processing in the taxation information management system S will be explained. First, the taxation information management device 1 acquires electronic registration data from the server 3 ((1) in Figure 1). The taxation information management device 1 acquires usage status information ((2) in Figure 1). The taxation information management device 1 generates taxation information based on various registration information contained in the acquired electronic registration data ((3) in Figure 1). In order to check the land taxation information, the taxation information management device 1 identifies land taxation information corresponding to the land identification information to be checked. The taxation information management device 1 determines whether the identified land taxation information is consistent with the acquired usage status information.

[0029] The taxation information management device 1 identifies other information corresponding to the land identification information to be checked ((4) in Figure 1). The taxation information management device 1 determines whether the identified land tax information is consistent with the other identified information. Based on the acquired usage information, the taxation information management device 1 determines whether there is an error in the information indicating whether the residential land special exemption is applied in the identified land tax information ((5) in Figure 1). Based on the other identified information, the taxation information management device 1 determines whether there is an error in the information indicating whether the residential land special exemption is applied in the identified land tax information ((5) in Figure 1).

[0030] When the taxation information management device 1 determines that there is an error in the information indicating whether the residential land special exemption is applied in the land tax information, the taxation information management device 1 updates the land tax information so that the information indicating whether the residential land special exemption is applied in the land tax information is consistent with the other information described above. In this way, the taxation information management device 1 can prevent the appropriate tax base amount from being calculated due to an error in the land tax information.

[0031] [Configuration of taxation information management device 1] 4 is a diagram showing the configuration of the taxation information management device 1. The taxation information management device 1 has a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 has an acquisition unit 131, an information provision unit 132, and an update unit 133.

[0032] The communication unit 11 includes a communication controller for transmitting and receiving data to and from the server 3 via the network N1, and transmitting and receiving data to and from the information terminal 2 via the network N2. The communication unit 11 inputs received data to the control unit 13. Instead of inputting received data to the control unit 13, the communication unit 11 may notify the control unit 13 that the data has been received. The communication unit 11 also transmits data received from the control unit 13. For example, the communication unit 11 transmits display data received from the control unit 13 to the information terminal 2 so that the display data is displayed on the information terminal 2.

[0033] The memory unit 12 includes storage media such as a ROM (Read Only Memory), a RAM (Random Access Memory), and a hard disk. The memory unit 12 stores programs executed by the control unit 13. The memory unit 12 also stores registration information included in the electronic registration data received by the communication unit 11 from the server 3, and multiple pieces of taxation information created based on the registration information or external information. The taxation information includes multiple pieces of land taxation information associated with multiple pieces of land identification information for identifying land, and multiple pieces of house taxation information associated with multiple pieces of house identification information for identifying houses.

[0034] The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131, an information provision unit 132, and an update unit 133 by executing a program stored in the memory unit 12. The control unit 13 may further include a calculation unit (not shown) that calculates the tax base amount of land. This calculation unit may calculate the tax base amount of a house. The calculation unit calculates the tax base amount of land based on the land tax information stored in the memory unit 12. The calculation unit calculates the tax base amount of a house based on the house tax information stored in the memory unit 12. When the update unit 133 updates the land tax information as described below, the calculation unit calculates the tax base amount of land based on the updated land tax information. When the update unit 133 updates the house tax information, the calculation unit calculates the tax base amount of a house based on the updated house tax information.

[0035] The acquisition unit 131 acquires various information via the communication unit 11. The acquisition unit 131 acquires electronic registration data including registration information (e.g., land registration information or house registration information) created by the Legal Affairs Bureau from the Legal Affairs Bureau. The acquisition unit 131 stores the registration information included in the acquired electronic registration data in the memory unit 12. The acquisition unit 131 associates the registration information with the land identification information or house identification information included in the registration information and stores the registration information in the memory unit 12. The update unit 133 creates taxation information including land taxation information or house taxation information based on the registration information and stores the created taxation information in the memory unit 12. If registration information and taxation information corresponding to the land identification information or house identification information included in the registration information are already stored in the memory unit 12, the update unit 133 updates the stored registration information and taxation information to the acquired registration information and the created new taxation information, and stores the original registration information and taxation information in the memory unit 12 as history information.

[0036] The update unit 133 identifies the land identification information or house identification information included in the registration information stored in the memory unit 12, and reads out the taxation information stored in the memory unit 12 in association with the identified land identification information or house identification information. Next, the update unit 133 updates the stored taxation information to new taxation information by matching the contents of items included in the taxation information that correspond to one or more items included in the registration information notified from the communication unit 11, out of the multiple items included in the read taxation information, with the contents of the registration information. When updating the stored taxation information to new taxation information, the update unit 133 may store the original stored taxation information in the memory unit 12 as history information.

[0037] The acquisition unit 131 may also acquire usage status information indicating the usage status of land or buildings. The usage status information may include, for example, photographed images of land corresponding to certain land identification information or buildings built on the land corresponding to the land identification information, map images corresponding to the land identification information, field survey results of the land corresponding to the land identification information or buildings built on the land corresponding to the land identification information, house surveys for calculating assessed value, declaration documents when a person who should apply for loss registration declares loss, permits or notifications based on the Agricultural Land Act or the Fire Service Act, etc., or assessment information such as plots showing similar status classifications or integrated land use, resident registration information, etc. The acquisition unit 131 acquires the usage status information in association with the land identification information. The acquisition unit 131 acquires the usage status information, for example, from the information terminal 2 used by a field investigator or the information terminal 2 of an employee of the government office where the tax information management device 1 is managed. The acquisition unit 131 associates the acquired usage status information with the land identification information and stores it in the storage unit 12. The acquisition unit 131 outputs the acquired usage information to the update unit 133 .

[0038] The information providing unit 132 communicates with the information terminal 2 via the communication unit 11. The information providing unit 132 transmits a plurality of pieces of taxation information stored in the memory unit 12 to the information terminal 2 via the communication unit 11, and causes the plurality of pieces of taxation information to be displayed on the information terminal 2. The information providing unit 132, for example, reads out from the memory unit 12 land taxation information stored in the memory unit 12 in association with land identification information specified from the information terminal 2, or house taxation information stored in the memory unit 12 in association with house identification information specified from the information terminal 2, and transmits the read land taxation information or house taxation information to the information terminal 2 via the communication unit 11. The information providing unit 132 may cause the information terminal 2 to display the tax base amount calculated by the calculation unit.

[0039] [Updating land tax information when the special exemption for residential land is not applied] The update unit 133 refers to information other than the land tax information and determines whether there is an error in the land tax information associated with the land identification information and stored in the storage unit 12. The information other than the land tax information is, for example, external information such as (1) electronic registration data (land registration information and house registration information), (2) house tax information, or (3) usage status information.

[0040] Furthermore, the update unit 133 may determine whether or not there is an error in the land taxation information stored in the storage unit 12 in association with the land identification information indicated by the registration information, in response to the acquisition unit 131 acquiring electronic registration data including the registration information from the server 3. For example, when the acquisition unit 131 acquires electronic registration data including the registration information from the server 3, the update unit 133 may determine whether or not there is an error in the land taxation information stored in the storage unit 12 in association with the land identification information indicated by the registration information.

[0041] The update unit 133 updates the land tax information when it determines that there is an error in the land tax information. On the other hand, the update unit 133 does not update the land tax information when it determines that there is no error in the land tax information. Figures 5, 7 and 9 to 11 are diagrams showing examples of updating of land tax information by the update unit 133. Figures 6 and 8 are diagrams showing examples of updating of house tax information by the update unit 133. Figure 5 is a diagram showing an example of land tax information stored in the memory unit 12. Figure 6 is a diagram showing an example of house tax information stored in the memory unit 12.

[0042] The update unit 133 identifies the house tax information stored in the memory unit 12 in association with one house identification information (corresponding to the first house identification information) from among the multiple house tax information corresponding to the multiple house identification information in the electronic registration data or usage information acquired by the acquisition unit 131 or the information received from the information terminal 2. The update unit 133 determines whether the identified house tax information indicates that a residential house is built. In addition, the update unit 133 determines whether the usage information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to the one piece of first land identification information.

[0043] The update unit 133 identifies the land tax information stored in the storage unit 12 in association with the first house identification information or the land identification information corresponding to the land on which a residential house is built in the usage information, among the multiple land tax information corresponding to the multiple land identification information in the electronic registration data or usage information acquired by the acquisition unit 131 or the information received from the information terminal 2. The update unit 133 determines whether the residential land special exemption applies to the identified land tax information. In the example of Figure 5, among the many items included in the land tax information, the address number, taxable land category, taxable land area, and whether the residential land special exemption applies are displayed as examples of land identification information. For example, the column for the residential land special exemption associated with the address number "3" is marked with a circle indicating that the residential land special exemption applies. The column for the residential land special exemption associated with the address number "4.2" is marked with a cross indicating that the residential land special exemption applies.

[0044] In the example of Figure 6, among the many items included in the house tax information, the address number, house number, building type, and building usage status are shown as examples of house identification information. If the building type is "residence," the update unit 133 determines that a residential house is built. On the other hand, if the building type is other than "residence," the update unit 133 determines that a residential house is not built.

[0045] For example, in the example of FIG. 6, the type of building associated with the address number "4-2" is "residence," and therefore the update unit 133 determines that a residential house is built there.

[0046] The update unit 133 determines that there is an error in the land tax information when the items included in the land tax information do not match the items included in the house tax information. For example, the update unit 133 determines that there is an error in the land tax information when the house tax information stored in the storage unit 12 in association with one house identification information (corresponding to the first house identification information) among the multiple house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land.

[0047] At this time, the update unit 133 updates the land tax information stored in the storage unit 12 in association with this land identification information so as to apply the special exemption for residential land. The update unit 133 updates the land tax information by storing the updated land tax information in the storage unit 12 in association with the same land identification information as before the update, and stores the original tax information stored in the storage unit 12 as historical information. The update unit 133 notifies the calculation unit of the updated land tax information so that the calculation unit can calculate the tax base amount.

[0048] Figure 7 shows the land tax information after the update unit 133 has updated the land tax information shown in Figure 5 based on the house tax information shown in Figure 6. In Figure 7, the updated parts are shown underlined and in larger letters than the other letters. In the example of Figure 7, the update unit 133 has updated the land tax information corresponding to location number "4-2" so that the residential land exemption applies. A circle has been added to the column for application of residential land exemption corresponding to location number "4-2" to indicate that the residential land exemption applies. The update unit 133 has updated the taxable land category to "residential land" in the land tax information corresponding to location number "4-2".

[0049] [Updating land tax information when the special exemption for residential land is applied] The update unit 133 refers to the house tax information associated with one of the house identification information among the electronic registration data or usage information acquired by the acquisition unit 131, or the multiple house identification information in the information received from the information terminal 2, and determines whether the house tax information indicates that a residential house is built on the land corresponding to the house identification information. The update unit 133 may also determine whether the usage information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one piece of first land identification information. The update unit 133 determines whether the residential land special exemption is applied in the land tax information stored in the memory unit 12 in association with the house identification information or the land identification information corresponding to the usage information.

[0050] For example, if the update unit 133 determines that the land tax information stored in the memory unit 12 in association with this land identification information applies special exemptions for residential land, and if the house tax information does not indicate that a residential house is built on the land corresponding to this house identification information, the update unit 133 determines that there is an error in the land tax information because the land tax information is inconsistent with the house tax information.

[0051] At this time, the update unit 133 updates the land tax information stored in the memory unit 12 in association with this land identification information so that the special exemption for residential land is not applied. Figure 8 is a diagram showing another example of updating of house tax information by the update unit 133. Figure 9 is a diagram showing another example of updating of land tax information by the update unit 133. As shown in Figure 5, it is assumed that the update unit 133 has determined that the special exemption for residential land is applied in the land tax information before update corresponding to location number "2".

[0052] The update unit 133 determines that the building type is "store" in the house tax information corresponding to the same location number "2" shown in the example of Figure 8. The update unit 133 determines that there is an error in the land tax information because the land tax information corresponding to the same location number "2" and the house tax information are inconsistent. Figure 9 shows the land tax information after the update unit 133 updates the land tax information shown in Figure 5 based on the house tax information shown in Figure 8. The updated parts in Figure 9 are shown in larger letters and underlined. In Figure 9, a cross is placed in the column for application of special exemptions for residential land corresponding to location number "2", indicating that the special exemptions for residential land do not apply. As shown in Figure 9, the update unit 133 updates the land tax information so that the special exemptions for residential land do not apply in the land tax information corresponding to location number "2".

[0053] [Update by residential land classification] When the residential land special provisions are applied to a certain piece of land, the portion of the land under 200 square meters is treated as small residential land and receives a reduction in fixed asset tax, etc. The portion of the land over 200 square meters is treated as general residential land and receives a reduction in fixed asset tax, etc. at a rate different from that for small residential land. On the other hand, when the residential land special provisions are not applied to a certain piece of land, the land is treated as non-residential land and is not eligible for the reduction in fixed asset tax, etc. based on the residential land special provisions.

[0054] 10 and 11 are diagrams showing another example of updating of land tax information by the update unit 133. In the example of FIG. 10, if the land area (area) of a small residential land or a general residential land in the land tax information corresponding to the location number as an example of land identification information is not 0 square meters, the residential land special exemption is applied to this small residential land or general residential land. For example, in the land tax information corresponding to the location number "4-1," the land areas of the small residential land, general residential land, and non-residential land are 180 square meters, 0 (zero) square meters, and 0 square meters, respectively. In this land tax information, the land area of ​​the small residential land is greater than 0 square meters, so the residential land special exemption is applied.

[0055] For example, the update unit 133 refers to the land tax information corresponding to the location number "4-1" shown in Figure 10 and determines that the residential land special exemption is applied as described above. The update unit 133 refers to the house tax information (not shown) corresponding to the same location number "4-1" and determines that no residential house has been built in this house tax information. In this case, the update unit 133 determines that there is an error in the land tax information because the land tax information and the house tax information are inconsistent. The update unit 133 updates the breakdown of the land area (area) of small residential land, the land area of ​​general residential land, and the land area of ​​non-residential land in the land tax information so that the residential land special exemption is not applied to the land tax information corresponding to this location number "4-1."

[0056] Figure 11 shows an example of updated land tax information. In Figure 11, the updated parts are underlined in larger font than the other characters. In the example in Figure 11, the land tax information corresponding to location number "4-1" shows the breakdown of land area for small residential land, general residential land, and non-residential land as 0 square meters, 0 square meters, and 180 square meters, respectively. In this land tax information, both small residential land and general residential land are 0 square meters, and the land with location number "4-1" does not include any portion to which the residential land exemption applies. Therefore, it can be seen that the residential land exemption does not apply to the land with location number "4-1."

[0057] The update unit 133 may identify the breakdown of the land area of ​​each of the small residential land, general residential land, and non-residential land in the land tax information by referring to the house identification information corresponding to the land identification information in the land tax information to be checked or the house tax information associated with the house identification information corresponding to this land identification information and stored in the storage unit 12. The update unit 133 determines whether the breakdown of the land area of ​​each of the small residential land, general residential land, and non-residential land in the land tax information to be checked is consistent based on the type of house, site area of ​​the house, floor area of ​​the house, total floor area of ​​the house, occupancy rate, building structure, number of floors of the building, etc. in the house tax information.

[0058] The update unit 133 may determine that there is an error in the land tax information if the breakdown of the area of ​​a small residential land, etc. in the land tax information to be checked does not match the house tax information, and may update the breakdown of the area of ​​a small residential land, etc. in the land tax information to match based on the house type, house site area, house floor area, house total floor area, occupancy rate, building structure, number of floors of the building, etc. in the house tax information. On the other hand, the update unit 133 may determine that there is no error in the land tax information if the breakdown of the area of ​​a small residential land, etc. in the land tax information matches the house tax information. In this case, the update unit 133 does not update the land tax information.

[0059] In addition, the update unit 133 may determine that there is an error in the land tax information when the land areas of the small residential land and the general residential land in the land tax information to be checked are both 0 square meters and the special exemption for residential land is applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information so that the special exemption for residential land is not applied.

[0060] Similarly, the update unit 133 may determine that there is an error in the land tax information when the area of ​​the small residential land or general residential land in the land tax information to be checked is not 0 square meters and the special exemption for residential land is not applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information so that the special exemption for residential land is applied in the land tax information.

[0061] When the update unit 133 determines that there is an error in the land tax information, instead of updating the information indicating whether or not the special exemption for residential land applies in the land tax information, the update unit 133 may store information indicating that there is an error in the land tax information as one of the items included in the house tax information.

[0062] If the land valuation is reviewed every few years, the update unit 133 may determine that the land tax information does not need to be updated until the time for reviewing the land valuation comes, and may determine that the land tax information needs to be updated when the time for reviewing the land valuation comes. The update unit 133 may update the information indicating whether or not the special exemption for residential land applies in the land tax information in accordance with the time for reviewing the land valuation.

[0063] [Update 1 based on external information] Furthermore, the update unit 133 may determine whether or not there is an error in the land tax information by referring to the usage status information acquired by the acquisition unit 131, instead of the house tax information. For example, the update unit 133 determines that there is an error in the land tax information when the usage status information indicates that a residential house is built on land corresponding to one piece of land identification information among multiple pieces of land identification information, and the land tax information stored in the storage unit 12 in association with the land identification information does not apply the special exemption for residential land.

[0064] As shown in FIG. 5, it is assumed that the update unit 133 has determined that the residential land special exemption does not apply in the land tax information corresponding to location number "4-2." As shown in FIG. 6, it is assumed that the update unit 133 has determined that a residential house has been built in the photographed image, map image, resident registration information, etc., indicating the usage status corresponding to location number "4-2." In this case, the update unit 133 determines that there is an error in the land tax information corresponding to location number "4-2" shown in FIG. 5, because the land tax information is inconsistent with the photographed image, etc., indicating the usage status. In this case, as described above, the update unit 133 updates the taxable land category in the land tax information corresponding to location number "4-2" to "residential land," and updates the land tax information so that the residential land special exemption applies (FIG. 7).

[0065] The update unit 133 may update the land tax information corresponding to the location number "4-2" so that the special exemption for residential land is applied in the land tax information corresponding to the location number "4-2" when a photographed image or the like showing the usage status corresponding to the location number "4-2" indicates that residential houses are included in a specified percentage of the land or in an area of ​​a specified area or more.

[0066] [Update 2 based on external information] Furthermore, even when the residential land special exemption is applied in the land tax information, the update unit 133 may refer to the usage status information indicating the usage status of the land or building to determine whether or not there is an error in the land tax information, just as in the case where the residential land special exemption is not applied in the land tax information. For example, the update unit 133 determines that there is an error in the land tax information when the usage status information does not indicate that a residential house is built on the land corresponding to one of the multiple land identification information, and the residential land special exemption is applied in the land tax information stored in the storage unit 12 in association with that land identification information.

[0067] As shown in FIG. 5, it is assumed that the update unit 133 has determined that the residential land special exemption applies to the land tax information corresponding to location number "2." It is assumed that the update unit 133 has determined that a "store" is built on the land with this location number based on the usage status information indicated by the photographed image, map image, etc. corresponding to location number "2" shown in FIG. 8. In this case, the update unit 133 determines that there is an error in the land tax information corresponding to location number "2" shown in FIG. 5, because the land tax information does not match the photographed image, etc. indicating the usage status. In this case, the update unit 133 updates the land tax information so that the residential land special exemption does not apply to the land tax information corresponding to location number "2" as described above (FIG. 9).

[0068] The update unit 133 may use a machine learning model to determine whether or not a captured image indicates that a residential house is built on the land. For example, the update unit 133 inputs the captured image acquired by the acquisition unit 131 into a machine learning model that, when an image of the usage status of a certain piece of land is input, outputs a result of determining whether or not a building is included on the land, and obtains a determination result output from the machine learning model, thereby determining whether or not a residential house is built on the land. The update unit 133 may update the tax information using a machine learning model that, when an image of a piece of land is input, outputs the type of building included in the image.

[0069] The update unit 133 may determine whether there is an error in the land tax information read out from the storage unit 12, particularly the information indicating whether the special exemption for residential land is applied, based on other information different from the tax information stored in the storage unit 12 in association with partial identification information, which is at least some of the land identification information among the plurality of pieces of land identification information. The other information different from the tax information corresponding to the partial identification information is, for example, tax information associated with the address number of another piece of land adjacent to the land with the address number corresponding to the partial identification information, or tax information associated with the house number of a house built on land with the address number of another piece of land adjacent to the land with the address number corresponding to the partial identification information.

[0070] For example, when the partial identification information is a location number, the update unit 133 updates the land tax information associated with the location number based on the house tax information corresponding to a house built on land corresponding to the land with the location number (for example, land adjacent to the land with the location number).When the partial identification information is a house number, the update unit 133 may update the house tax information associated with the house number based on the land tax information of land corresponding to the land on which the house corresponding to the house number is built (for example, land adjacent to the land on which the house is built).

[0071] [Operation flowchart of taxation information management device 1] Fig. 12 is a flowchart of the operation of updating taxation information by the taxation information management device 1. Fig. 12 starts from the point in time when the acquisition unit 131 acquires an instruction to check taxation information from the information terminal 2 (S1). The instruction acquired by the acquisition unit 131 specifies multiple pieces of land identification information to be checked.

[0072] The update unit 133 first selects one piece of land identification information (S2). Next, the update unit 133 compares the land tax information associated with the selected land identification information with the house tax information (S3). At this time, the update unit 133 may compare the land tax information associated with the selected land identification information with the usage status information. Details of this process will be described later.

[0073] Next, the update unit 133 determines whether the matching of the land taxation information associated with all the land identification information being checked has been completed, and if it determines that the matching of the land taxation information associated with all the land identification information has not been completed (NO in S4), it returns the process to S2. If the update unit 133 determines that the matching of the land taxation information associated with all the land identification information has been completed (YES in S4), it notifies the information terminal 2 of the matching result via the information provider 132 (S5).

[0074] Fig. 13 is a flowchart showing an example of the matching process (S3) in Fig. 12. The update unit 133 determines whether the house taxation information associated with the house identification information corresponding to the land identification information being checked or the usage status information corresponding to the land identification information indicates that a residential house is built on the land corresponding to the land identification information (S31). If the update unit 133 determines that the house taxation information or the like indicates that a residential house is built (YES in S31), it determines whether the land taxation information applies to residential land (S32).

[0075] If the land tax information does not apply the special exemption for residential land (NO in S32), the update unit 133 determines that there is an error in the land tax information. In this case, the update unit 133 updates the land tax information so that the special exemption for residential land is applied in the land tax information (S33), and ends the process.

[0076] If the update unit 133 determines in S31 that the house tax information, etc. does not indicate that a residential house is built (NO in S31), it determines whether the residential land special exemption is applied in the land tax information (S34). If the update unit 133 determines that the residential land special exemption is applied in the land tax information (NO in S34), it determines that there is an error in the land tax information. In this case, the update unit 133 updates the land tax information so that the residential land special exemption is not applied in the land tax information (S35), and ends the processing.

[0077] If the update unit 133 determines in S34 that the residential land special exemption has not been applied in the land tax information (YES in S34), it determines that there is no error in the land tax information. In this case, the update unit 133 does not update the land tax information (S36) and ends the processing. If the residential land special exemption has been applied in the land tax information determined in S32 (YES in S32), it determines that there is no error in the land tax information. In this case, the update unit 133 does not update the land tax information (S36) and ends the processing.

[0078] [Variations] FIG. 14 is a diagram showing the configuration of a taxation information management system S1 which is a modified example of the taxation information management system S. In the taxation information management system S shown in FIG. 1, a taxation information management device 1 generates and manages taxation information and calculates a tax base amount based on the generated taxation information. In contrast, the taxation information management system S1 shown in FIG. 14 separately includes a taxation information management device 1a which generates and manages taxation information, and a tax base amount calculation device 4 which calculates a tax base amount based on the taxation information generated by the taxation information management device 1a. In this case, the taxation information management device 1a may have the functions of each unit of the control unit 13 shown in FIG. 4, and the tax base amount calculation device 4 may have the functions of each unit of the control unit 13 shown in FIG. 4.

[0079] In this embodiment, an example has been described in which the storage unit 12 stores usage status information in association with land identification information. However, the present invention is not limited to this. For example, the storage unit 12 may store usage status information in association with house identification information. In this case, in the processing related to usage status information in this specification, "land identification information" may be read as "house identification information."

[0080] [Effects of the taxation information management device 1] As explained above, the update unit 133 determines whether there is an error in the land tax information based on the house tax information or the usage status information. In this way, the update unit 133 can prevent the inappropriate tax base amount from being calculated due to an error in the land tax information.

[0081] In summary, the taxation information management device 1 of this embodiment can achieve the following. (1) Determine whether there are any errors in the land tax information. (2) If it is determined that there is an error in the land tax information, the land tax information is updated. (3) Determine whether land tax information needs to be updated. (4) If it is determined that the land tax information needs to be updated, the land tax information is updated. (5) Update land tax information. (6) Calculate the tax base amount corresponding to the updated land tax information.

[0082] Other features of the present invention are summarized below. A seventh aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and includes: an acquisition unit that acquires registration information from the Legal Affairs Bureau; a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house; and an update unit that determines that there is an error in the house tax information when the registration information indicates that a house subject to tax is built on land corresponding to one first house identification information among the multiple house identification information, and the house tax information associated with the first house identification information is not stored in the memory unit.

[0083] If the update unit determines that a taxable house is built on land corresponding to the first house identification information in the registration information, and that the house tax information associated with the first house identification information is not stored in the memory unit and that there is an error in the house tax information, the update unit may register the house tax information of the taxable house in association with the first house identification information so that it is subject to tax.

[0084] The tax information management device of the eighth aspect of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires usage status information indicating the usage status of land or buildings, a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house tax information when the usage status information indicates that a house subject to tax is built on land corresponding to one first land identification information among the multiple land identification information, and the house tax information associated with the house identification information corresponding to the first land identification information is not stored in the memory unit.

[0085] If the update unit determines that a taxable house is built on land corresponding to the first land identification information in the usage information, and that the house tax information associated with the house identification information corresponding to the land identification information is not stored in the memory unit and that there is an error in the house tax information, the update unit may register the house tax information of the taxable house in association with the house identification information corresponding to the first land identification information so that it is subject to tax.

[0086] A ninth aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires registration information from the Legal Affairs Bureau, a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house tax information when the registration information indicates that a house built on land corresponding to one first house identification information among the multiple house identification information has been registered as lost, and the house tax information associated with the first house identification information is stored in the memory unit.

[0087] If the update unit determines that there is no taxable house built on the land corresponding to the first house identification information in the registration information, and that house tax information associated with the first house identification information is stored in the memory unit, and that there is an error in the house tax information, the update unit may update the house tax information of the taxable house associated with the first house identification information so that it is not subject to tax.

[0088] A tenth aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and includes: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house; and an update unit that determines that there is an error in the house tax information when the usage status information indicates that a house built on land corresponding to one first land identification information among the multiple land identification information has been destroyed, and house tax information associated with the house identification information corresponding to the first land identification information is stored in the memory unit.

[0089] If the update unit determines that there is no taxable house built on the land corresponding to the first land identification information in the usage information, and that house tax information associated with the house identification information corresponding to the first land identification information is stored in the memory unit, and that there is an error in the house tax information, it may register the house tax information of the taxable house in association with the house identification information corresponding to the first land identification information so that it is not subject to tax.

[0090] Furthermore, the update unit 133 refers to information other than the house identification information to determine whether there is an error in the house tax information associated with the house identification information and stored in the storage unit 12. The information other than the house tax information is, for example, external information such as (1) electronic registration data (land registration information, house registration information), (2) land tax information, or (3) usage status information.

[0091] Furthermore, the update unit 133 may determine whether or not there is an error in the house taxation information stored in the storage unit 12 in association with the house identification information indicated by the registration information, in response to the acquisition unit 131 acquiring electronic registration data including the registration information from the server 3. For example, when the acquisition unit 131 acquires electronic registration data including the registration information from the server 3, the update unit 133 may determine whether or not there is an error in the house taxation information stored in the storage unit 12 in association with the house identification information indicated by the registration information.

[0092] Furthermore, when it is determined that the house taxation information contains an error, the update unit 133 updates the house taxation information. On the other hand, when it is determined that the house taxation information does not contain an error, the update unit 133 does not update the house taxation information.

[0093] In addition, the update unit 133 may determine whether there is an error in the house tax information read from the memory unit 12 based on other information that is different from the tax information stored in the memory unit 12 in association with partial identification information, which is at least some of the house identification information among the multiple house identification information.

[0094] The present invention has been described above using embodiments, but the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of the gist of the present invention. For example, all or part of the device can be configured by functionally or physically distributing or integrating any unit. Furthermore, new embodiments resulting from any combination of multiple embodiments are also included in the embodiments of the present invention. The effects of the new embodiments resulting from the combination also have the effects of the original embodiments. [Explanation of symbols]

[0095] 1. Taxation information management device 2. Information terminal 3 Server 4. Tax base calculation device 11 Communications Department 12 Storage section 13 Control Unit 131 Acquisition Department 132 Information Provision Department 133 Update Department 1a Taxation information management device

Claims

1. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, a storage unit that stores a plurality of tax information items, including a plurality of land tax information items associated with a plurality of land identification information items for identifying land, and a plurality of house tax information items associated with a plurality of house identification information items for identifying a house; an update unit that determines that there is an error in the land tax information when the house tax information stored in the storage unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply a special exemption for residential land; A taxation information management device having the above.

2. When the update unit determines that a residential house is built on the land corresponding to the first house identification information, and that the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land, and that there is an error in the land taxation information, the update unit updates the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information to a state in which the special exemption for residential land is applied. The taxation information management device according to claim 1.

3. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, an acquisition unit that acquires usage status information indicating the usage status of land or building; a storage unit that stores a plurality of tax information items, including a plurality of land tax information items associated with a plurality of land identification information items for identifying land, and a plurality of house tax information items associated with a plurality of house identification information items for identifying a house; an update unit that determines that there is an error in the land taxation information when the usage information indicates that a residential house is built on land corresponding to one first land identification information among the plurality of land identification information, and when the land taxation information stored in the storage unit in association with the first land identification information does not apply to a special exemption for residential land; A taxation information management device having the above.

4. When the update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the land taxation information stored in the storage unit in association with the first land identification information does not apply the special exemption for residential land, and that there is an error in the land taxation information, the update unit updates the land taxation information stored in the storage unit in association with the first land identification information to a state in which the special exemption for residential land is applied. The taxation information management device according to claim 3.

5. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, a storage unit that stores a plurality of tax information items, including a plurality of land tax information items associated with a plurality of land identification information items for identifying land, and a plurality of house tax information items associated with a plurality of house identification information items for identifying a house; an update unit that determines that there is an error in the land tax information when the house tax information stored in the storage unit in association with one first house identification information among the plurality of house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies a special exemption for residential land; A taxation information management device having the above.

6. When the update unit determines that no residential house is built on the land corresponding to the first house identification information, and that the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information applies a special exemption for residential land, and that there is an error in the land tax information, the update unit updates the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the special exemption for residential land does not apply. The taxation information management device according to claim 5.

7. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, an acquisition unit that acquires usage status information indicating the usage status of land or building; a storage unit that stores a plurality of tax information items, including a plurality of land tax information items associated with a plurality of land identification information items for identifying land, and a plurality of house tax information items associated with a plurality of house identification information items for identifying a house; an update unit that determines that there is an error in the land taxation information when the usage information does not indicate that a residential house is built on the land corresponding to one first land identification information among the plurality of land identification information, and when the land taxation information stored in the storage unit in association with the first land identification information applies a special exemption for residential land; A taxation information management device having the above.

8. When the update unit determines that no residential house has been built on the land corresponding to the first land identification information, and that the land taxation information stored in the storage unit in association with the first land identification information applies a special exemption for residential land, and that there is an error in the land taxation information, the update unit updates the land taxation information stored in the storage unit in association with the first land identification information to a state in which the special exemption for residential land does not apply. The taxation information management device according to claim 7.

9. The system further includes an acquisition unit that acquires registration information from the Legal Affairs Bureau, The update unit determines whether or not there is an error in the land tax information associated with the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information. The taxation information management device according to any one of claims 1 to 6.

10. The computer executes A step of identifying the house taxation information stored in association with one first house identification information from among a plurality of house taxation information associated with a plurality of house identification information for identifying a house; A step of identifying the land tax information stored in association with the land identification information corresponding to the first house identification information from among a plurality of land tax information associated with a plurality of land identification information for identifying land; a step of determining that there is an error in the land taxation information when the identified house taxation information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land taxation information does not apply to special exemptions for residential land; A taxation information management method having the following.

11. On the computer, A step of identifying the house taxation information stored in association with one first house identification information from among a plurality of house taxation information associated with a plurality of house identification information for identifying a house; A step of identifying the land tax information stored in association with the land identification information corresponding to the first house identification information from among a plurality of land tax information associated with a plurality of land identification information for identifying land; a step of determining that there is an error in the land taxation information when the identified house taxation information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land taxation information does not apply to special exemptions for residential land; A program that executes the following.

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