Taxation information management apparatus, taxation information management method, and program for managing taxation information used to calculate tax base for property tax

Abstract

To improve the accuracy of updating taxation information.SOLUTION: A taxation information management apparatus 1 for managing taxation information used to calculate a tax base for property tax comprises: an acquisition unit 131 that acquires land registration information associated with land identification information for specifying land; a storage unit 12 that stores land taxation information associated with the land identification information; and an update unit 133 that, when a predetermined phrase is not included in the land registration information associated with first land identification information, updates information of at least one item in the land taxation information stored in the storage unit 12 in association with the first land identification information, to information of an item included in the land registration information corresponding to the first land identification information that matches at least one item in the land taxation information, or to information of an item included in the land registration information corresponding to at least one item in the land taxation information.SELECTED DRAWING: Figure 3

Description

[Technical Field]

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

[0002] A calculation device for automatically calculating the amount of fixed asset tax is used to calculate the amount of fixed asset tax levied on land fixed assets. For example, Patent Document 1 proposes that the calculation device calculates the amount of fixed asset tax based on tax information such as the tax base amount. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2015-125729 A Summary of the Invention [Problem to be solved by the invention]

[0004] To correctly calculate the amount of fixed asset tax, the tax information used to calculate the amount of fixed asset tax must be accurate. To ensure the accuracy of the tax information, it is possible to use land registration information and update the tax information to ensure that it is accurate. Land registration information may contain information indicating that the land use has changed.

[0005] When land registration information includes information indicating that the land use has been changed, the changed land use included in the land registration information (hereinafter referred to as the registered land use) is inspected on-site by a registrar, and therefore shows the correct land use status under the Real Estate Registration Act, but there was a problem in that it did not necessarily match the taxable land use for fixed asset tax purposes.

[0006] Therefore, the present invention has been made in consideration of these points, and aims to provide a tax information management device, a tax information management method, and a program for managing tax information used to calculate the taxable amount of fixed asset tax that can improve the accuracy of updating tax information. [Means for solving the problem]

[0007] The 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 an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land tax information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information does not contain a specified wording, updates information on at least one item of the land tax information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[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 has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land tax information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information contains a specified wording, updates information on at least one item of the land tax information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information or information on an item that corresponds to at least one item of the land tax information contained in the land registration information, and does not update information on the taxable land category of the land tax information stored in the memory unit in association with the first land identification information to information on an item that corresponds to the taxable land category of the land tax information contained in the land registration information corresponding to the first land identification information.

[0009] 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 for fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land tax information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information contains wording indicating that it includes the results of a national land survey, updates information for at least one item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, and updates information for at least another item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that corresponds to at least one other item of the land tax information included in the land registration information corresponding to the first land identification information.

[0010] When the land registration information associated with the first land identification information contains a specified wording and the land registration information associated with the first land identification information contains wording indicating that it includes the results of a national land survey, the update unit may update information on at least one item of the land taxation information associated with the first land identification information and stored in the memory unit to information on an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information contained in the land registration information.

[0011] The update unit may output a message indicating that the land tax information will be updated before updating the land tax information, and after obtaining a user's instruction to update the land tax information, update the land tax information, and the update unit may display the updated land tax information by period, by address number, by owner, or by updated item.

[0012] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land tax information after the update unit updates the land tax information.

[0013] A fourth aspect of the tax information management method of the present invention is a tax information management method executed by a computer for managing tax information used to calculate the taxable amount of fixed asset tax, and includes the steps of: acquiring land registration information associated with land identification information for identifying land; and, if the land registration information associated with first land identification information does not contain a specified wording, referring to a memory unit that stores land tax information associated with the land identification information, updating information for at least one item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information for an item that corresponds to at least one item of the land tax information included in the land registration information.

[0014] A fifth aspect of the tax information management method of the present invention is a tax information management method executed by a computer for managing tax information used to calculate the tax base amount of fixed asset tax, and includes the steps of: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information contains wording indicating that it includes the results of a national land survey, updating information for at least one item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, and updating information for at least another item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that corresponds to at least one other item of the land tax information included in the land registration information corresponding to the first land identification information.

[0015] A sixth aspect of the present invention is a program for managing taxation information used to calculate the taxable amount of fixed asset tax, which causes a computer to execute the following steps: acquiring land registration information associated with land identification information for identifying land; and, if the land registration information associated with first land identification information does not contain a specified wording, referencing a memory unit that stores land taxation information associated with the land identification information, updating information for at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information for an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0016] A seventh aspect of the present invention is a program for managing taxation information used to calculate the taxable amount of fixed asset tax, which causes a computer to execute the following steps: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information contains wording indicating that it includes the results of a national land survey, updating information for at least one item of the land taxation information stored in the memory in association with the first land identification information to information for an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, and updating information for at least another item of the land taxation information stored in the memory in association with the first land identification information to information for an item that corresponds to at least one other item of the land taxation information included in the land registration information corresponding to the first land identification information. [Effects of the Invention]

[0017] According to the present invention, it is possible to improve the accuracy of updating taxation information. [Brief explanation of the drawings]

[0018] [Figure 1] 1 shows an overview of a taxation information management system according to an embodiment. [Figure 2] An example of land tax information is shown below. [Figure 3] 1 shows the configuration of a taxation information management device. [Figure 4] An example of land tax information is shown below. [Figure 5] An example of land registry information is shown below. [Figure 6] 10 shows an example of updating land tax information by the updating unit. [Figure 7] An example of land tax information is shown below. [Figure 8] An example of land registry information is shown below. [Figure 9] An example of usage status information is shown below. [Figure 10] 10 shows another example of updating land tax information by the updating unit. [Figure 11] 10 shows another example of updating and registering land tax information by the updating unit. [Figure 12] 10 shows another example of updating and registering land tax information by the updating unit. [Figure 13] 10 is a flowchart showing a processing procedure for updating land tax information by the tax information management device. [Figure 14] 10 is a flowchart showing a processing procedure for updating land tax information by the tax information management device. [Figure 15] 10 shows 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 shows an overview of the 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. The taxation information may include information on tax-exempt land or land eligible for tax reduction or exemption. The taxation information may include 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 shows an example of land tax information. The tax information shown in Figure 2 shows the contents of each piece of information related to land stored in association with land 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. The contents of the tax information shown in Figure 2 are generated based on the contents of land registration information contained 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 acquired 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 taxable house is built on land corresponding to certain land identification information, the taxable land category in the land taxation information corresponding to the land identification information may not be residential land.

[0024] The taxation information management device 1 selects land taxation information stored in association with any land identification information (hereinafter also referred to as first land identification information) as the object to be checked. For example, the taxation information management device 1 acquires information specifying the first land identification information from the information terminal 2, and selects the land taxation information corresponding to the first land identification information specified in the acquired designation information as the object to be checked. The taxation information management device 1 identifies or acquires other information corresponding to the first land identification information. For example, the other information corresponding to the first land identification information is land registration information and usage status information. The land registration information is included in the electronic registration data acquired by the taxation information management device 1 from the server 3.

[0025] The use status information is information that indicates the current land use status of the land, the status of use, or the presence or absence, type, structure, floor area, status of use, etc. of buildings, as well as the date on which this status of use was determined. The use status information includes external information such as photographed images of the land corresponding to the first land identification information or buildings built on the land corresponding to the first land identification information, map images corresponding to the first land identification information, field survey results by municipalities, etc. of the land corresponding to the first land identification information or buildings built on the land corresponding to the first land identification information, cadastral information that lists the address number, land use status, land area, owner, and changes created by cadastral surveys, current land use status surveys or house surveys for calculating assessed value, declaration documents when a loss registration 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 evaluation information such as a plot showing similar situations, standard land, roads, or integrated use of land, and resident registration information. The map image is an image in any format that shows the location or shape of land or a building, such as a topographical map, a residential map, a parcel number map, a cadastral map, a land area survey map, a subdivision map, a building plan, a floor plan, a blueprint, or a floor plan, etc. The usage information may be generated based on land tax information for taxation on land.

[0026] In the case where multiple parcels of land are used as a single unit, the usage status information may be a photographed image of the land corresponding to the land identification information of the adjacent land or a building built on the land corresponding to the land identification information of the adjacent land, a map image corresponding to the land identification information of the adjacent land, or the results of an on-site survey of the land corresponding to the land identification information of the adjacent land or a building built on the land corresponding to the land identification information of the adjacent land, etc.

[0027] 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 including land registration information from the server 3 ((1) in FIG. 1). The taxation information management device 1 acquires land registration information included in the acquired electronic registration data ((2) in FIG. 1). The taxation information management device 1 acquires usage status information ((3) in FIG. 1).

[0028] The taxation information management device 1 determines whether the land registration information corresponding to the first land identification information contains a predetermined wording indicating that the cause of registration or the purpose of registration is a land use change, etc. ((4) in FIG. 1). If the land registration information does not contain a predetermined wording indicating that the cause of registration or the purpose of registration is a land use change, the taxation information management device 1 determines that the cause of registration or the purpose of registration of this land registration information is other than a land use change (e.g., ownership transfer). At this time, the taxation information management device 1 updates at least one item of information (e.g., registered owner code, registered owner name, registered owner address, registered owner individual / corporate classification, taxable owner code, taxable owner name, taxable owner address, taxable owner individual / corporate classification) of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information contained in the land registration information or information of an item that corresponds to at least one item of the land taxation information contained in the land registration information ((5) in FIG. 1). On the other hand, if the land registration information contains specified wording indicating that the cause or purpose of the registration is a change in land use, the taxation information management device 1 determines that the cause or purpose of the registration of this land registration information is a change in land use.

[0029] The changed land use included in the land registration information is based on the applicant's self-declaration, and therefore may be inaccurate if the applicant does not have knowledge of land registration. For this reason, if the land registration information contains predetermined wording indicating that the cause or purpose of the registration is a land use change, the taxation information management device 1 updates some items of the land taxation information (e.g., registered land use code, registered land use name), but does not update other items of the land taxation information (e.g., taxable land use code, taxable land use name). In this way, the taxation information management device 1 prevents the content of the land registration information from being reflected in the land taxation information when there is a possibility that the content of the land registration information is inaccurate, thereby improving the accuracy of updating the land taxation information.

[0030] [Configuration of taxation information management device 1] 3 shows 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, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135.

[0031] 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.

[0032] 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. The memory unit 12 includes multiple pieces of land registration information associated with multiple pieces of land identification information for identifying land. This land registration information and land identification information are, for example, information included in the electronic registration data received from the server 3.

[0033] The memory unit 12 stores multiple pieces of taxation information. The taxation information is created based on, for example, land registration information, house 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. The land taxation information may include information on multiple land tax registers and multiple supplemental land tax registers associated with multiple pieces of land identification information for identifying land. The land taxation information may include assessment information (road value, plot land) which is external information. The taxation information may include multiple pieces of house taxation information associated with multiple pieces of house identification information for identifying a house. The taxation information may include information on multiple house tax registers and multiple supplemental house tax registers associated with multiple pieces of house identification information for identifying a house.

[0034] The storage unit 12 stores electronic usage data that associates land identification information with usage information. The usage information includes the current land use category, the status of use, the presence or absence of buildings, their type, structure, floor area, and usage status, as well as the date on which the usage status was determined. The usage information includes, for example, photographs of the land corresponding to a certain piece of land identification information or buildings on the land corresponding to the land identification information, map images corresponding to the land identification information, field survey results by municipalities of the land corresponding to the land identification information or buildings on the land corresponding to the land identification information, cadastral information containing the address number, land use category, land area, owner, and changes created through cadastral surveys, current land use surveys or house surveys for calculating assessed value, declaration documents in the event of a loss declaration by an applicant for loss registration, permits or notifications under the Agricultural Land Act or the Fire Service Act, etc., evaluation information such as similar situations, standard land, roads, or plots showing integrated use of land, and resident registration information.

[0035] There are a total of 23 types of land use categories included in land registration information (hereinafter also referred to as registered land use categories), while there are a total of 9 types of land use categories included in land tax information (hereinafter also referred to as taxable land use categories). The memory unit 12 stores land use category information that indicates the correspondence between the registered land use categories included in the land registration information and the taxable land use categories included in the land tax information. This land use category information is used by the determination unit 132, which will be described later, to determine whether the land conditions indicated by the land registration information match those indicated by the land tax information. For example, this land use information indicates that there is a correspondence between the registered land use category "reservoir" in the land registration information and the taxable land use category "miscellaneous land" in the land tax information, in that the land conditions match.

[0036] The memory unit 12 stores owner information indicating the correspondence between the registered owner name included in the land registration information and the registered owner code, registered owner name, tax owner code, and tax owner name included in the land tax information. This owner information, like the land use information, is used by the determination unit 132 to determine whether the land situation indicated by the land registration information matches the land situation indicated by the land tax information. For example, the owner information stored in the memory unit 12 indicates a correspondence in which the registered owner indicated by the registered owner name "X1" matches the tax owner indicated by the tax owner code "Y1."

[0037] The storage unit 12 stores corresponding item information that associates each of the multiple items included in the land registration information with the items included in the land tax information. The corresponding item information is used, for example, by the update unit 133 to identify items included in the land registration information that match or correspond to items included in the land tax information.

[0038] The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135 by executing programs stored in the storage unit 12.

[0039] The acquisition unit 131 acquires various information via the communication unit 11. The acquisition unit 131 acquires electronic registration data including land registration information, etc. created at the Legal Affairs Bureau from the Legal Affairs Bureau. The electronic registration data acquired by the acquisition unit 131 includes land identification information for identifying land, and land registration information associated with the land identification information, including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred. The acquisition unit 131 associates the land identification information included in the acquired electronic registration data with the land registration information and stores them in the memory unit 12. The acquisition unit 131 creates taxation information including land taxation information or house taxation information based on the acquired registration information. The acquisition unit 131 associates the created land taxation information, etc. with the land identification information and stores them in the memory unit 12.

[0040] The acquisition unit 131 also acquires usage status information. The usage status information includes the usage status of the land or building and the date on which this usage status was determined. The acquisition unit 131 acquires the usage status information, for example, from an information terminal 2 used by a field investigator or an information terminal 2 of an employee of the government office where the tax information management device 1 is managed. In the example of this specification, the acquisition unit 131 acquires from the information terminal 2 electronic usage status data that associates the usage status information with the land identification information of the land corresponding to this usage status information.

[0041] The acquisition unit 131 stores the acquired electronic usage data in the storage unit 12. The acquisition unit 131 acquires electronic usage data at predetermined intervals, erases past electronic usage data stored in the storage unit 12, and stores new electronic usage data in the storage unit 12. At this time, the acquisition unit 131 may store history information in the storage unit 12 that associates the past electronic usage data with the time of acquisition thereof, without erasing the past electronic usage data from the storage unit 12.

[0042] After acquiring the electronic registration data and the electronic usage data, the acquisition unit 131 acquires instruction information that instructs checking the land taxation information from the information terminal 2. The acquisition unit 131 acquires, together with the instruction information, from the information terminal 2, designation information that designates land identification information that corresponds to the land taxation information to be checked.

[0043] The determination unit 132 determines whether the land tax information stored in the memory unit 12 is correct. First, the determination unit 132 determines whether the land registration information associated with the first land identification information acquired by the acquisition unit 131 together with the instruction information contains a predetermined wording. The predetermined wording is, for example, a wording indicating that the cause of registration or the purpose of registration is a change in land use. First, a method for the determination unit 132 to determine whether the land tax information is correct when the usage status information corresponding to the first land identification information is not stored in the memory unit 12 will be described.

[0044] [Determining whether land tax information is correct when usage information is not stored] When land registration is performed for purposes other than a land use change, such as a transfer of ownership, a registrar may not conduct an on-site inspection at the time of land registration. When land registration is performed for purposes other than a land use change, such as a transfer of ownership, the land registration information does not involve a change in land use, so its reliability as taxation information is relatively high. For this reason, the determination unit 132 refers to the land registration information to determine whether the land tax information is correct.

[0045] For example, when the land registration information associated with the first land identification information does not contain a predetermined phrase indicating a land use change, the determination unit 132 determines whether the land status indicated by information on at least one item of the land tax information associated with the first land identification information and stored in the storage unit 12 matches the land status indicated by information on an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the land registration information. The determination unit 132 determines that the correct land tax information is stored in the storage unit 12 when the land status indicated by information on at least one item of the land tax information associated with the first land identification information matches the land status indicated by information on an item that matches at least one item of the land tax information contained in the land registration information, or information on an item that corresponds to at least one item of the land tax information contained in the land registration information.

[0046] As an example, the determination unit 132 refers to the owner information stored in the memory unit 12, and determines that the land status indicated by the land tax information matches the land status indicated by the land registration information when there is a correspondence between the tax owner code indicated by the land tax information stored in the memory unit 12 in association with the first land identification information and the registered owner name indicated by the land registration information stored in the memory unit 12 in association with the first land identification information. On the other hand, the determination unit 132 determines that the land status indicated by the land tax information does not match the land status indicated by the land registration information when there is no correspondence between the tax owner code indicated by the land tax information and the registered owner name indicated by the land registration information.

[0047] The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 if the land status indicated by information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information does not match the land status indicated by information on an item included in the land registration information that matches at least one item of the land tax information or information on an item included in the land registration information that corresponds to at least one item of the land tax information. For example, the determination unit 132 determines whether the correct taxable land use in the land tax information is stored in the storage unit 12. However, the determination unit 132 may also determine whether the correct current land use in the land tax information is stored in the storage unit 12. The current land use is an evaluation item used in the evaluation that is the basis for calculating the tax base amount. Below, with reference to Figures 4 and 5, a method by which the determination unit 132 determines the accuracy of the land tax information will be described.

[0048] Figure 4 shows an example of land tax information. The example of Figure 4 shows, among the multiple pieces of information contained in the land tax information, the address number as an example of land specific information, the taxable land use category, the taxable land area, and the date on which the land tax information was most recently updated. Figure 5 shows an example of land registration information. The example of Figure 5 shows, among the multiple pieces of information contained in the land registration information, the address number as an example of land specific information, the registered land use category, the cause of registration or purpose of registration, the registered land area, the date on which the cause of registration occurred, and notes.

[0049] As shown in the first row from the top of Figure 5, the determination unit 132 determines that the cause or purpose of registration included in the land registration information associated with location number "400-1" is "subdivision consolidation," and that this land registration information does not contain any predetermined wording indicating a change in land use. The determination unit 132 determines whether the status of the land indicated by this land registration information matches the status of the land indicated by the land tax information associated with location number "400-1" in the first row from the top of Figure 4. The determination unit 132 determines that correct land tax information is not stored in the memory unit 12 because the registration information for location number "400-1" in Figure 5 does not contain any predetermined wording indicating a change in land use, and the registered land area of ​​"2,500" square meters in this land registration information does not match the taxable land area of ​​"1,000" square meters associated with location number "400-1" in Figure 4.

[0050] As shown in the fourth row from the top of Figure 5, the determination unit 132 determines that the cause of registration or the purpose of registration included in the land registration information stored in association with location number "430" is "error," and that this land registration information does not contain the specified wording indicating a change in land use. The determination unit 132 determines whether the land status indicated by the land taxation information associated with the same location number "430" in the fourth row from the top of Figure 4 matches the land status indicated by the land registration information associated with location number "430" in Figure 5. The determination unit 132 determines that correct land taxation information is stored in the memory unit 12 because the registration information for "430" in Figure 5 does not contain the specified wording indicating a change in land use, and the land status indicated by this land taxation information matches the land status indicated by this land registration information.

[0051] When a change in land use is registered, a field survey is conducted by a registrar or other official. The registered land use included in land registration information is based on voluntary declarations, and is therefore less reliable as a taxable land use included in taxation information than the current land use included in usage status information, which reflects the results of on-site surveys by municipalities, etc. Furthermore, there are a total of 23 types of registered land use included in land registration information, while there are a total of 9 types of taxable land use included in land taxation information. Of the 23 types of registered land use, for 8 types the registered land use name and taxable land use name match, and there is a correspondence between registered land use and taxable land use with the same name. All of the remaining 15 types of registered land use correspond to the taxable land use "miscellaneous land."

[0052] Some municipalities manage the current land use category as the taxable land use category in land tax information or tax statements. In addition, some municipalities manage the current land use category by listing both the taxable land use category and the current land use category in land tax information or tax statements. In this case, there are a total of 27 types of current land use categories. Of the 23 types of registered land use categories included in land registration information, 22 types other than miscellaneous land have a unique current land use category that corresponds to the registered land use category. On the other hand, when the registered land use category is "miscellaneous land," there are a wide variety of patterns in the relationship between the registered land use category and the current land use category, so a separate on-site survey may be required to determine the current land use category and taxable land use category.

[0053] For this reason, when a change in land use is registered and use status information reflecting the results of an on-site investigation has not been created, the determination unit 132 does not determine whether the land tax information is correct. For example, when a predetermined phrase indicating a change in land use is included in this land registration information and use status information corresponding to the first land identification information is not stored, the determination unit 132 does not determine whether the land tax information corresponding to the first land identification information is correct.

[0054] Similarly, if the date on which the land status indicated by the usage information was finalized is before the date on which the land status indicated by the land registration information was finalized, it is highly likely that the results of an on-site investigation by the city, town, or village, etc. have not yet been reflected in the usage information. Therefore, if the land registration information associated with the first land identification information contains a predetermined phrase and the date on which the land status included in the usage information associated with the first land identification information was finalized is before the date on which the land status included in the land registration information associated with the first land identification information was finalized, the determination unit 132 does not determine whether correct land tax information is stored in the memory unit 12. In this case, when the acquisition unit 131 acquires new usage information, the determination unit 132 may refer to the new usage information and determine whether the land tax information corresponding to the first land identification information is correct.

[0055] [Determining whether land tax information is correct based on the results of the land survey 1] If the land registration information includes a statement indicating that it includes the results of a national land survey, the registered land use included in this land registration information reflects the results of a field survey conducted by a city, town, or village, etc., and therefore has a relatively high reliability as a taxable land use included in the taxation information. Therefore, the determination unit 132 refers to this land registration information to determine whether the land taxation information is correct.

[0056] First, the determination unit 132 determines whether the land registration information associated with the first land identification information includes wording indicating that it includes the results of a land survey. When the land registration information associated with the first land identification information includes wording indicating that it includes the results of a land survey, the determination unit 132 determines whether the land status indicated by information on at least one item of the land taxation information associated with the first land identification information and stored in the memory unit 12 matches with information on an item that matches at least one item of this land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information contained in the land registration information.

[0057] The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 when the land status indicated by the information on at least one item of the land tax information does not match the land status indicated by the information on an item contained in the land registration information that matches at least one item of the land tax information or the information on an item contained in the land registration information that corresponds to at least one item of the land tax information.On the other hand, the determination unit 132 determines that the correct land tax information is stored in the memory unit 12 when the land status indicated by the information on at least one item of the land tax information matches the land status indicated by the information on an item contained in the land registration information that matches at least one item of the land tax information or the information on an item contained in the land registration information that corresponds to at least one item of the land tax information.

[0058] For example, the determination unit 132 determines whether the status of the land indicated by the taxable land use included in the land tax information associated with the first land identification information matches the status of the land indicated by the registered land use included in the land registration information associated with the first land identification information. At this time, the determination unit 132 refers to the land use information stored in the storage unit 12 and determines whether the taxable land use included in the land tax information corresponding to the first land identification information has a correspondence relationship with the registered land use included in the land registration information corresponding to the first land identification information.

[0059] As an example, when the taxable land use included in the land tax information to be checked that corresponds to the first land identification information is "miscellaneous land," the registered land use included in the land registration information that corresponds to the first land identification information is "reservoir," and the land use information stored in the memory unit 12 indicates that the registered land use "reservoir" in the land registration information corresponds to the taxable land use "miscellaneous land" in the land tax information, the judgment unit 132 judges that the land condition indicated by the taxable land use included in the land tax information that corresponds to the first land identification information matches the land condition indicated by the registered land use included in the land registration information that corresponds to the first land identification information.

[0060] The registered land category "miscellaneous land" is a land category that is not included in other registered land categories, and there are a wide variety of patterns in the relationships between the registered land category, the current land category, and the taxable land category. If the land registration information corresponding to the first land identification information includes a statement indicating that a land category change has been registered and the registered land category after the change is "miscellaneous land," the determination unit 132 does not need to determine whether the taxable land category included in the land tax information corresponding to the first land identification information corresponds to the registered land category included in the land registration information corresponding to the first land identification information.

[0061] When a field survey is conducted by a city, town, or village, etc., new use status information reflecting the results of the field survey is created. When the acquisition unit 131 acquires new use status information corresponding to the first land identification information, the determination unit 132 may refer to this use status information and determine whether the current land use category included in this use status information corresponds to the taxable land use category included in the land tax information corresponding to the first land identification information, thereby determining whether correct land tax information is stored in the storage unit 12.

[0062] In the example in the third row from the top of Fig. 5, the determination unit 132 determines that the remarks of the land registration information associated with location number "420" include the phrase "results of national land survey," which indicates that the results of a national land survey are included. The determination unit 132 determines whether the status of the land indicated by the land tax information associated with location number "420" in the third row from the top of Fig. 4 matches the status of the land indicated by this land registration information.

[0063] The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the registration information for location number "420" in Figure 5 includes the phrase "Results of the National Land Survey," which indicates that the information includes the results of a land survey, and there is no correspondence between the taxable land category "field" in the land tax information associated with location number "420" and the registered land category "forest" after the change in the land registration information associated with location number "420."

[0064] In the example of the fifth row from the top in Fig. 5, the determination unit 132 determines that the remarks of the land registration information associated with the address number "440-1" include the phrase "results of the national land survey," which indicates that the results of the national land survey are included. The determination unit 132 determines whether the land situation indicated by the land tax information associated with the address number "440-1" in the fifth row from the top in Fig. 4 matches the land situation indicated by this land registration information.

[0065] The determination unit 132 determines that the correct land tax information is stored in the memory unit 12 because the registration information for location number "440-1" in Figure 5 includes the phrase "Results of the National Land Survey," which indicates that the information includes the results of a land survey, and the land condition indicated by the land tax information associated with location number "440-1" matches the land condition indicated by the land registration information associated with location number "440-1."

[0066] When the land registration information associated with the first land identification information contains specified wording indicating a change in land use and the wording ``Results of national land survey'' indicating that it includes the results of a national land survey, the judgment unit 132 may determine whether the land condition indicated by information on at least one item of the land tax information associated with the first land identification information and stored in the memory unit 12 matches the land condition indicated by information on an item included in the land registration information corresponding to the first land identification information that matches at least one item of the land tax information, or information on an item included in the land registration information that corresponds to at least one item of the land tax information.

[0067] The determination unit 132 determines that correct land tax information is not stored in the memory unit 12 if the land registration information contains specified wording indicating a change in land use, the land registration information contains the wording ``Results of national land survey'' indicating that it includes the results of a national land survey, and the land condition indicated by information on at least one item of the land tax information stored in the memory unit 12 in association with the first land identification information does not match the information on an item included in the land registration information corresponding to the first land identification information that matches at least one item of the land tax information, or the land condition indicated by information on an item included in the land registration information that corresponds to at least one item of the land tax information.

[0068] If the registered land use of the land registration information associated with the first land identification information is "miscellaneous land," the judgment unit 132 does not need to judge whether the land tax information stored in the memory unit 12 in association with the first land identification information is correct.

[0069] [Determining whether land tax information is correct when usage information is stored] Next, we will explain how to determine whether the land tax information is correct when the usage status information corresponding to the first land identification information acquired by the acquisition unit 131 together with the instruction information is stored in the memory unit 12. As mentioned above, when a change in land use is registered, a field survey is conducted by a registrar or the like. On the other hand, the current land use included in the usage status information reflects the results of field surveys conducted by municipalities, etc., and is therefore more reliable as a taxable land use included in the tax information than the registered land use included in the land registration information. For this reason, the determination unit 132 refers to the usage status information to determine whether the land tax information is correct.

[0070] First, the determination unit 132 determines whether or not the land registration information associated with the first land identification information contains a predetermined wording. If the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined wording, the determination unit 132 determines whether or not the land status indicated by information on at least one item of the land taxation information associated with the first land identification information and stored in the storage unit 12 matches with information on an item that matches at least one item of this land taxation information, which is included in the usage status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information, which is included in the usage status information.

[0071] The determination unit 132 determines that correct land taxation information is not stored in the memory unit 12 when the land status indicated by information on at least one item of the land taxation information associated with the first land identification information does not match the land status indicated by information on an item included in the use status information associated with the first land identification information that matches at least one item of this land taxation information or information on an item included in this use status information that corresponds to at least one item of this land taxation information. The determination unit 132 determines that correct land taxation information is stored in the memory unit 12 when the land status indicated by information on at least one item of the land taxation information associated with the first land identification information matches the land status indicated by information on an item included in the use status information corresponding to the first land identification information that matches at least one item of this land taxation information or information on an item included in this use status information that corresponds to at least one item of this land taxation information.

[0072] Hereinafter, with reference to Figures 7 to 9, a method by which the determination unit 132 determines whether the land tax information is correct will be described. Figure 7 shows an example of land tax information. The example in Figure 7 shows, among the multiple pieces of information contained in the land tax information, a location number as an example of land identification information, a taxable land category, a taxable land area, and the date on which the land tax information was most recently updated.

[0073] Figure 8 shows an example of land registration information. The example of Figure 8 shows, among the multiple pieces of information contained in the land registration information, the location number as an example of land identification information, the registered land use, the cause of registration or the purpose of registration, the registered land area, the cause date on which the cause of registration occurred, and notes. Figure 9 shows an example of usage status information. The example of Figure 9 shows, among the multiple pieces of information contained in the usage status information, the location number as an example of land identification information, the current land use, and the date of investigation.

[0074] In the example shown in the first row from the top of Fig. 8, the determination unit 132 determines that the cause of registration or purpose of registration of the land registration information associated with location number "420" contains predetermined wording indicating a change in land use. In this case, the determination unit 132 determines whether or not the land tax information associated with location number "420" shown in the third row from the top of Fig. 7 matches the usage status information associated with location number "420" in the first row from the top of Fig. 9.

[0075] The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the cause of registration or purpose of registration of the land registration information associated with the location number "420" in Figure 8 includes specified wording indicating a change in land use, and the taxable land use "field" in the land tax information associated with the location number "420" in Figure 7 does not match the current land use "residential land" in the usage status information associated with the location number "420" in Figure 9.

[0076] [Determining whether land tax information is correct or not using advance confirmation information] Between land registration information and use status information, the more recent information on the date the land's status was confirmed is more reliable. However, if the date on which the land tax information was updated is more recent than the land registration information and use status information, it may not be appropriate to determine whether the land tax information is correct by referring to the land registration information, etc. Furthermore, even if the date on which the land's status was confirmed in the land registration information is more recent than the use status information and land tax information, if the land registration information includes a change in land use, it may also not be appropriate to determine whether the land tax information is correct by referring to the land registration information. For this reason, the determination unit 132 does not determine whether the land tax information is correct if the date on which the land tax information was updated is more recent than the land registration information and use status information, if the date on which the land's status was confirmed in the land registration information is more recent than the use status information and land tax information, and if the land registration information includes a change in land use.

[0077] For example, the determination unit 132 determines which of the land registration information associated with the first land identification information and the usage status information associated with the first land identification information has a more recent date on which the land status corresponding to the first land identification information was determined (hereinafter also referred to as the prior determination information). Next, the determination unit 132 determines whether the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is more recent than the date that caused the update indicated by the land tax information associated with the first land identification information and stored in the storage unit 12. Furthermore, if the prior determination information associated with the first land identification information is land registration information, the determination unit 132 determines whether the land registration information includes wording indicating a land use change.

[0078] The determination unit 132 determines whether the land status indicated by information on at least one item of the land tax information matches the land status indicated by the advance determination information when the date on which the land status indicated by the advance determination information associated with the first land identification information was determined is newer than the date of the cause of the update indicated by the land tax information associated with the first land identification information and stored in the memory unit 12. When the advance determination information is land registration information, the determination unit 132 determines whether the land status indicated by information on at least one item of the land tax information matches the land status indicated by the advance determination information when the date on which the land status indicated by the advance determination information associated with the first land identification information was determined is newer than the date of the cause of the update indicated by the land tax information associated with the first land identification information and stored in the memory unit 12, and when the land registration information does not include wording indicating a change in land use. The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 if the land condition indicated by the information of at least one item of the land tax information does not match the land condition indicated by the advance confirmation information.

[0079] On the other hand, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12 if the land status indicated by at least one item of information in the land tax information matches the land status indicated by the prior confirmation information.The determination unit 132 does not determine whether the land tax information is correct if the date on which the land status indicated by the prior confirmation information was confirmed is before the date on which the land tax information caused the update, if the date on which the land status indicated by the prior confirmation information was confirmed is after the date on which the land tax information caused the update, and if the prior confirmation information is land registration information and the land registration information contains wording indicating a land use change.In this case, when the acquisition unit 131 acquires new usage status information, the determination unit 132 may refer to the new usage status information to determine whether the land tax information corresponding to the first land identification information is correct.

[0080] For example, the determination unit 132 determines that the cause date "October 1, 2015" of the land registration information associated with the address number "460" in the fourth row from the top in Figure 8 is newer than the date of the investigation of the usage information associated with the address number "460" in the fourth row from the top in Figure 9, "October 20, 2014."

[0081] The determination unit 132 determines that the cause date "October 1, 2015" in the land registration information (FIG. 8) associated with location number "460," which has been determined to have a newer confirmed date, is newer than the date "July 3, 2010," which was the cause of the update of the land tax information associated with location number "460" shown in the seventh row from the top of FIG. 7. The determination unit 132 determines that the land registration information associated with location number "460" does not contain any wording indicating a change in land use. In this case, the determination unit 132 determines whether the status of the land indicated in the land registration information (FIG. 8) associated with location number "460," which has been determined to have a newer confirmed date, matches the status of the land indicated in the land tax information associated with location number "460" in FIG. 7.

[0082] The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the taxable land area of ​​1000 square meters in the land tax information associated with location number 460 in Figure 7 does not match the registered land area of ​​990 square meters after the change in the land registration information associated with location number 460 in Figure 8.

[0083] The determination unit 132 does not determine whether the correct land tax information is stored in the storage unit 12 if the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is before the date that caused the update indicated by the land tax information associated with the first land identification information and stored in the storage unit 12, but this is not limited to this. For example, the determination unit 132 may determine whether the land tax information is correct by referring to the prior determination information, regardless of whether the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is newer than the date of the most recent update of the land tax information associated with the first land identification information.

[0084] Furthermore, the determination unit 132 may determine that the correct land tax information is stored in the storage unit 12 if the date on which the status of the land corresponding to the prior determination information associated with the first land identification information was determined is before the date that caused the update indicated by the land tax information associated with the first land identification information and stored in the storage unit 12. In this way, the determination unit 132 determines whether the land tax information is correct by referring to the land registration information or the usage status information with the more recent date, thereby improving the accuracy of the determination.

[0085] Furthermore, when the land registration information associated with the first land identification information contains a predetermined wording, the determination unit 132 may determine whether the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the use status information associated with the first land identification information was determined. When the land registration information contains a predetermined wording and the date on which the land status included in the use status information was determined is newer than the date on which the land status included in the land registration information was determined, the determination unit 132 may use the use status information to determine whether the land tax information associated with the first land identification information is correct.

[0086] At this time, if information on at least one item of the land tax information stored in the memory unit 12 in association with the first land identification information (e.g., taxable land use) does not indicate the status of the land included in the usage status information associated with the first land identification information, the determination unit 132 determines that correct land tax information is not stored in the memory unit 12. On the other hand, if information on at least one item of the land tax information stored in the memory unit 12 in association with the first land identification information indicates the status of the land included in the usage status information associated with the first land identification information, the determination unit 132 determines that correct land tax information is stored in the memory unit 12.

[0087] Because the registered land use indicated in the land registration information is based on the applicant's self-declaration, the applicant may not have knowledge of land registration. Furthermore, due to differences between land use classification under the Real Estate Registration Act and land use classification under the Fixed Asset Tax Act, the registered land use may not be accurate as the taxable land use for fixed asset tax purposes. Therefore, when a land use change is registered, even if the date on which the land status indicated in the land registration information was determined is more recent than the date on which the land use information was determined, it may not be appropriate to determine whether the land tax information is correct by referring to the land registration information. The determination unit 132 may not need to determine whether at least one item of information (e.g., taxable land use) of the land tax information associated with the first land identification information is correct if the land registration information associated with the first land identification information contains a predetermined phrase and the date on which the land status included in the land use information associated with the first land identification information was determined is earlier than the date on which the land status included in the land registration information was determined.

[0088] If the land registration information associated with the first land identification information contains specified wording indicating a change in land use, the judgment unit 132 judges whether the taxable land use of the land tax information is correct, provided that the date on which the land status included in the usage status information associated with the first land identification information was determined is newer than the date on which the land status included in the land registration information associated with the first land identification information was determined, and that the date on which the land status included in this usage status information was determined is newer than the date that caused the update indicated by the land tax information stored in the memory unit 12 in association with the first land identification information.

[0089] At this time, if the information on the taxable land category of the land tax information stored in the memory unit 12 in association with the first land identification information does not correspond to the information on the current land category included in this usage status information, the determination unit 132 determines that the correct land tax information is not stored in the memory unit 12. On the other hand, if the information on the taxable land category of the land tax information stored in the memory unit 12 in association with the first land identification information corresponds to the information on the current land category included in this usage status information, the determination unit 132 determines that the correct land tax information is stored in the memory unit 12.

[0090] When the land registration information associated with the first land identification information contains specified wording indicating a change in land use, the judgment unit 132 does not need to judge whether the correct taxable land use information of the land tax information is stored in the memory unit 12 if the date on which the land status contained in this land registration information was determined is newer than the date on which the land status contained in the usage status information associated with the first land identification information was determined.

[0091] [Determining whether land tax information is correct based on the results of the land survey 2] If the land registration information includes a statement indicating that it includes the results of a national land survey, the more recent information on the date on which the land's status was determined may be more reliable. However, if the date on which the land tax information was updated is more recent than the land registration information and the usage information, it is not appropriate to determine whether the land tax information is correct by referring to the land registration information, etc. Therefore, the determination unit 132 does not determine whether the land tax information is correct if the date on which the land tax information was updated is more recent than the land registration information and the usage information.

[0092] The determination unit 132 determines whether the land registration information associated with the first land identification information includes wording indicating that it includes the results of a land survey. When the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that it includes the results of a land survey, the determination unit 132 determines which of the land registration information associated with the first land identification information and the usage status information associated with the first land identification information is the earlier determined information with the most recent date on which the land status was determined.

[0093] When the determination unit 132 determines that information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of this land tax information contained in the prior determined information (particularly, land registration information) corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land tax information contained in the prior determined information, the determination unit 132 determines that correct land tax information is stored in the storage unit 12. On the other hand, when the determination unit 132 determines that information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information indicates the situation indicated by information on an item that matches at least one item of this land tax information contained in the prior determined information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land tax information contained in the prior determined information, the determination unit 132 determines that correct land tax information is stored in the storage unit 12.

[0094] For example, the determination unit 132 determines that the remarks of the land registration information associated with the address number "510" in the example in the sixth row from the top in Fig. 8 include the phrase "results of the national land survey," which indicates that the remarks include the results of a national land survey. The determination unit 132 determines that the cause date of this land registration information, "October 1, 2015," is newer than the survey date of the usage information associated with the address number "510" in the sixth row from the top in Fig. 9, "October 20, 2014."

[0095] In this case, the determination unit 132 determines whether the status of the land indicated by the land registration information (Fig. 8) associated with location number "510," which has been determined to have a more recent confirmed date than the usage status information, matches the status of the land indicated by the land tax information associated with location number "510" in the ninth row from the top in Fig. 7. The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the taxable land area of ​​"500" square meters in the land tax information associated with location number "510" in Fig. 7 does not match the registered land area of ​​"490" square meters after the change in the land registration information associated with location number "510" in Fig. 8.

[0096] When the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that the land registration information includes the results of a national land survey, the determination unit 132 may determine whether or not the land registration information includes predetermined wording indicating a change in land use. When the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that the land registration information includes the results of a national land survey and that the land registration information includes predetermined wording indicating a change in land use, the determination unit 132 determines which of the land registration information associated with the first land identification information or the usage status information associated with the first land identification information is the prior determined information.

[0097] The determination unit 132 determines whether the land status indicated by information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by information on an item that matches at least one item of the land tax information contained in the prior determined information (particularly, land registration information) corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the prior determined information. The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 when the land status indicated by information on at least one item of the land tax information does not match the land status indicated by information on an item that matches at least one item of the land tax information contained in the prior determined information, or information on an item that corresponds to at least one item of the land tax information contained in the prior determined information. On the other hand, the judgment unit 132 judges that the correct land tax information is stored in the memory unit 12 when the land condition indicated by the information of at least one item of this land tax information matches the land condition indicated by the information of an item contained in this advance confirmation information that matches at least one item of this land tax information, or the information of an item contained in this advance confirmation information that corresponds to at least one item of this land tax information.

[0098] For example, the determination unit 132 determines that the notes of the land registration information associated with the address number "540" shown in the seventh row from the top in Fig. 8 contain the phrase "Results of the National Land Survey," indicating that the results of the survey by the national land survey are included. The determination unit 132 determines that the cause or purpose of registration of this land registration information also contains phrases indicating a change in land use. The determination unit 132 determines that the cause date of this land registration information, "November 10, 2020," is newer than the survey date of the usage information associated with the address number "540" shown in the seventh row from the top in Fig. 9, "June 2, 2019."

[0099] In this case, the determination unit 132 determines whether the land status indicated by the land registration information (Fig. 8) associated with location number "540," which has been determined to have a more recent confirmed date than the usage status information, matches the land status indicated by the land tax information associated with location number "540" in Fig. 7. The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the taxable land category "forest" in the land tax information associated with location number "540" in Fig. 7 does not correspond to the registered land category "field" after the change in the land registration information associated with location number "540" in Fig. 8.

[0100] [Determining whether land tax information is correct when land registration information does not exist] When the land registration information associated with the first land identification information is not included in the electronic registration data acquired by the acquisition unit 131, the determination unit 132 refers to the usage status information and determines whether the land taxation information associated with the first land identification information is correct. At this time, the determination unit 132 determines whether the land status indicated by information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information matches the information on an item included in the usage status information corresponding to the first land identification information that matches at least one item of this land taxation information, or the land status indicated by information on an item included in this usage status information that corresponds to at least one item of this land taxation information.

[0101] When the determination unit 132 determines that the land status indicated by the information on at least one item of this land tax information does not match the land status indicated by the information on an item included in this usage information that matches at least one item of this land tax information or the information on an item included in this usage information that corresponds to at least one item of this land tax information, the determination unit 132 determines that the correct land tax information is not stored in the memory unit 12. On the other hand, when the determination unit 132 determines that the land status indicated by the information on at least one item of this land tax information matches the land status indicated by the information on an item included in this usage information that matches at least one item of this land tax information or the information on an item included in this usage information that corresponds to at least one item of this land tax information, the determination unit 132 determines that the correct land tax information is stored in the memory unit 12.

[0102] For example, the determination unit 132 determines that there is no land registration information associated with the location number "550" in Fig. 8, and that the taxable land category "forest" in the land tax information associated with the location number "550" in the eleventh row from the top in Fig. 7 does not match the current land category "farmland" in the usage status information associated with the location number "550" in the eighth row from the top in Fig. 9. In this case, the determination unit 132 determines that correct land tax information is not stored in the memory unit 12.

[0103] [Update land tax information] Based on the determination result of the determination unit 132, the update unit 133 registers new land tax information in the storage unit 12, or updates or deletes the land tax information stored in the storage unit 12. The update unit 133 updates information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information to any of (1) information on an item included in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, (2) information on an item included in this land registration information that matches at least one item of this land tax information, (3) information on an item included in the usage status information corresponding to the first land identification information that matches at least one item of this land tax information, or (4) information on an item included in this usage status information that matches at least one item of this land tax information.

[0104] For example, when the cause or purpose of registration indicated by the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is a merger or division of land, the update unit 133 updates the information of at least one of the items of location name, location number (e.g., oaza name, hamlet name, main number, branch number) and registered land area of ​​the land taxation information stored in the memory unit 12 in association with the first land identification information so that it matches the information indicated by any of the items of location name, location number (e.g., oaza name, hamlet name, main number, branch number) and registered land area included in the land registration information that matches the respective items included in the land taxation information.

[0105] At this time, the update unit 133 updates the information of at least one of the items of the location number of this land tax information (for example, land property number, oaza code, koaza code, sub-number, division number) and taxable land area so that it corresponds to the information indicated by the item of the location name, location number (for example, oaza name, koaza name, main number, branch number) and registered land area included in this land registration information, which corresponds to each item included in the land tax information.

[0106] More specifically, in order to identify items included in the land registration information that match or correspond to items included in the land tax information, the update unit 133 reads corresponding item information that associates each of the multiple items included in the land registration information with the items included in the land tax information from the storage unit 12. By referring to the read corresponding item information, the update unit 133 identifies items included in the land tax information that are associated with items included in the land registration information, and updates the identified items included in the land tax information.

[0107] When the cause of registration or purpose of registration indicated by the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is a transfer of ownership, the update unit 133 updates the information in at least one of the items of the registered owner name and registered owner address of the land tax information stored in the memory unit 12 in association with the first land identification information so that it matches the information in the items of the registered owner name and registered owner address of this land registration information. At this time, the update unit 133 updates the information in at least one of the items of the registered owner code, taxable owner code, taxable owner name (e.g., kanji, kana), taxable owner address, or taxable owner individual / corporate classification of this land tax information so that it corresponds to the information in the items of the registered owner name and registered owner address of this land registration information.

[0108] As an example, the update unit 133 refers to the owner information stored in the memory unit 12 and updates the information of the registered owner code, registered owner name, tax owner code, and tax owner name of the land tax information stored in the memory unit 12 in association with the first land identification information so that they match the registered owner code, registered owner name, tax owner code, and tax owner name that correspond to the registered owner name of the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information.

[0109] [Updating land tax information when usage information is not stored] First, we will explain how the update unit 133 updates the land tax information when the usage status information corresponding to the first land identification information acquired by the acquisition unit 131 along with the instruction information is not stored in the storage unit 12. If a land use change has not been registered, a registrar or other such person may not conduct a field survey when registering the land. In this case, the land registration information does not involve a change in land use, so its reliability as tax information is relatively high. Therefore, when the determination unit 132 determines that the land registration information associated with the first land identification information does not contain a predetermined wording, the update unit 133 updates information for at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to information for an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information for an item that corresponds to at least one item of the land tax information included in the land registration information.

[0110] On the other hand, if a land use change has been registered, the registered land use included in the land registration information is based on the applicant's self-declaration, and even if a registrar or other official conducts a field investigation, the reliability of the taxable land use included in the taxation information is relatively low due to factors such as the difference in the number of land uses between the registered land use under the Real Estate Registration Act and the taxable land use under fixed asset tax. When the land registration information associated with the first land identification information contains a predetermined phrase, the update unit 133 updates information on at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information to information on an item that matches at least one item of this land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information included in the land registration information. On the other hand, the update unit 133 does not update the information of another item of this land taxation information (for example, taxable land use) to information of an item included in the land registration information corresponding to the first land identification information that matches another item of this land taxation information, or information of an item included in this land registration information that corresponds to another item of this land taxation information.

[0111] For example, when the land registration information associated with the first land identification information contains a predetermined wording, the update unit 133 updates at least one of the registered land use name information and the registered land use code information of the land taxation information so that it matches or corresponds to the registered land use name information of the land registration information. On the other hand, the update unit 133 does not update either the taxable land use code information or the taxable land use name information of the land taxation information. The update unit 133 is not limited to the example of updating the registered land use information or the taxable land use information of the land taxation information so that it matches or corresponds to the registered land use name information of the land registration information, and may also update the current land use information of the land taxation information so that it matches or corresponds to the registered land use name information of the land registration information.

[0112] Figure 6 shows an example of updating of land tax information by the update unit 133. Figure 6 shows the state after the update unit 133 has updated the land tax information shown in Figure 4. In Figure 6, information that has been updated or newly registered by the update unit 133 is underlined.

[0113] As described above, when the determination unit 132 determines that the taxable land area of ​​"1000" square meters in the land tax information corresponding to location number "400-1" shown in the first row from the top of Figure 4 does not match the registered land area of ​​"2500" square meters in the land registration information corresponding to location number "400-1" in the land registration information shown in the first row from the top of Figure 5, the update unit 133 updates the land tax information associated with location number "400-1" shown in the first row from the top of Figure 6 to reflect the procedure of merging the land with location number "400-2" with the land with location number "400-1", as shown in the notes in the first and second rows from the top of Figure 5.

[0114] At this time, the update unit 133 refers to the registered land area of ​​"2500" square meters and the cause date of "October 1, 2020" in the land registration information associated with location number "4001" in Figure 5, and updates the taxable land area of ​​the land tax information associated with location number "4001" in Figure 6 to "2500" square meters, and updates the cause date of this land tax information to "October 1, 2020". The update unit 133 deletes the land tax information associated with location number "4002" that will be deleted due to land consolidation from the list in Figure 6. The update unit 133 may leave the land tax information associated with location number "4002" that will be deleted due to land consolidation as historical information without deleting it.

[0115] [Update of land tax information based on findings from the National Land Survey 1] If the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the registered land use included in the land registration information reflects the results of a field survey conducted by a city, town, or village, etc., and therefore has relatively high reliability as tax information. Therefore, the update unit 133 can use the land registration information to update the land tax information. For example, if the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes the results of a land survey, the update unit 133 updates information for at least one item of the land tax information associated with the first land identification information and stored in the storage unit 12 to information for an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information. At this time, the update unit 133 may also update information for at least another item of the land tax information to information for an item that corresponds to at least one other item of the land tax information included in the land registration information.

[0116] For example, when the determination unit 132 determines that the cause or purpose of registration indicated by the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is a consolidation or division of land, and that this land registration information contains wording indicating that it includes the results of a national land survey, the update unit 133 updates or newly registers information on at least one of the items of location name, location number (e.g., village name, hamlet name, main number, branch number) and registered land area of ​​the land tax information stored in the memory unit 12 in association with the first land identification information so that it matches the information on any one of the items of location name, location number (e.g., village name, hamlet name, main number, branch number) and registered land area of ​​this land registration information.

[0117] At this time, the update unit 133 updates information on at least one of the items of another part of the location number of this land taxation information (for example, land property number, oaza code, oaza code, sub-number, divided land number) and taxable land area so as to correspond to information on any of the items of the location name, location number (for example, oaza name, oaza name, main number, sub-number) and registered land area of ​​this land registration information. For example, the update unit 133 updates or newly registers the divided land number of the location number of this land taxation information based on a predetermined rule for specifying the divided land number from the main number and sub-number of the location number of this land registration information.

[0118] When the determination unit 132 determines that the land registration information associated with the location number "420" shown in the third row from the top of Fig. 5 contains the phrase "Results of the National Land Survey," which indicates that the land registration information includes the results of a national land survey, and that the taxable land category "farmland" in the land tax information associated with the location number "420" shown in the third row from the top of Fig. 4 does not correspond to the registered land category "forestland" after the change of the land registration information, the update unit 133 updates the land tax information associated with the location number "420" shown in the second row from the top of Fig. 6. At this time, the update unit 133 refers to the land category information stored in the memory unit 12, and updates the taxable land category associated with the location number "420" to "forestland" as shown in the second row from the top of Fig. 6 so that the taxable land category "forestland" corresponds to the registered land category "forestland" after the change of the land registration information, and updates the date that caused the update to "April 2, 2018."

[0119] As mentioned above, when the land registration information includes a statement indicating that it includes the results of a national land survey, the registered land use included in this land registration information has been confirmed by an on-site survey conducted by a city, town, or village, etc., and therefore the taxable land use included in the taxation information is relatively reliable. Therefore, the updating unit 133 can use this land registration information to update the land taxation information even when a change in land use has been registered.

[0120] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information contains a specified wording and that the land registration information associated with the first land identification information contains wording indicating that it includes the results of a national land survey, the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information and stored in the memory unit 12 to information of an item that matches at least one item of this land tax information contained in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of this land tax information contained in the land registration information.

[0121] When the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined wording and that the land registration information associated with the first land identification information contains a wording indicating that the land registration information includes the results of a national land survey, the update unit 133 updates information on at least one item, such as the registered land use name, of the land taxation information associated with the first land identification information so that it matches the information on the registered land use name of the land registration information associated with the first land identification information. At this time, the update unit 133 may update information on at least one item, such as the registered land use code, taxable land use code, or taxable land use name, of the land taxation information so that it corresponds to the information on the registered land use name, etc. of the land registration information.

[0122] For example, the update unit 133 may refer to the land use information stored in the storage unit 12 and update the registered land use code, registered land use name, taxable land use code, and taxable land use name of the land taxation information associated with the first land identification information so that they match the registered land use code, registered land use name, taxable land use code, and taxable land use name that correspond to the registered land use name of the land registration information associated with the first land identification information. In this way, the update unit 133 can improve the accuracy of updating the land taxation information by using the survey results from the national land survey.

[0123] [Updating land tax information using land registration information and land use information] When a change in land use is registered, a registrar or other official conducts a field survey. However, due to factors such as the difference in the number of land uses between the registered land use under the Real Estate Registration Act and the taxable land use under the fixed asset tax, the registered land use included in the land registration information is relatively unreliable as the taxable land use included in the taxation information. On the other hand, the current land use included in the use status information, which reflects the results of a field survey by a city, town, or village, is relatively reliable as the taxable land use included in the taxation information. Therefore, when the land registration information associated with the first land identification information contains a predetermined phrase indicating a change in land use, the update unit 133 updates information for at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information to information for an item that matches at least one item of the land taxation information included in the use status information corresponding to the first land identification information, or information for an item that corresponds to at least one item of the land taxation information included in the use status information.

[0124] Figure 10 shows another example of updating or registering land tax information by the update unit 133. Figure 10 shows the state after the update unit 133 has updated the land tax information shown in Figure 7. When the determination unit 132 determines that the cause of registration or purpose of registration associated with the location number "420" in the first row from the top in Figure 8 contains predetermined wording indicating a change in land use, and that the taxable land use "farm field" in the land tax information associated with the location number "420" shown in the third row from the top in Figure 7 does not match the current land use "residential land" included in the usage status information associated with the location number "420" shown in the first row from the top in Figure 9, the update unit 133 updates the land tax information associated with the location number "420."

[0125] At this time, the update unit 133 updates the taxable land category associated with the location number "420" to "residential land" as shown in the third row from the top of Figure 10 so that it matches the current land category "residential land" in the usage status information and the survey date "October 7, 2019", and updates the date that caused the update to "October 7, 2019".

[0126] When the land registration information associated with the first land identification information contains a predetermined phrase indicating a land use change, the update unit 133 updates at least one item of information, such as taxable land use, in the land tax information associated with the first land identification information and stored in the storage unit 12 to information on an item that matches at least one item of the land tax information contained in the use status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the use status information corresponding to the first land identification information, regardless of whether the registered land use information in the land registration information corresponds to the first land identification information. In this way, even if the registered land use information in the land registration information does not correspond to the current land use information in the use status information corresponding to the first land identification information, the update unit 133 updates the land tax information by referring to the use status information, so that the land tax information can be updated regardless of whether the correct registered land use is included in the land registration information.

[0127] [Updating land tax information using advance confirmation information] If a change in land use has not been registered, a registrar or other official may not conduct a field survey. In this case, the reliability of the prior confirmation information, which indicates the land status indicated by the land registration information or the land use status information, based on the more recent date on which the land status was confirmed, is higher than the reliability of the information indicating the earlier date on which the land status was confirmed. Therefore, the update unit 133 uses the prior confirmation information to update the land tax information. For example, the update unit 133 updates information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to information on an item that matches at least one item of the land tax information included in the prior confirmation information associated with the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the prior confirmation information.

[0128] However, if the date on which the land status indicated by the advance confirmation information was confirmed is before the date on which the land status indicated by the land tax information was confirmed, it may not be appropriate to update the land tax information using the advance confirmation information. In this case, the update unit 133 does not update part of the land tax information. For example, the update unit 133 updates the registered owner name in the land tax information to match the registered owner name in the land registration information associated with the first land identification information. On the other hand, the update unit 133 does not update the taxable owner name in this land tax information. When the acquisition unit 131 acquires new usage status information, the update unit 133 may update the land tax information corresponding to the first land identification information by referring to the new usage status information.

[0129] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information does not contain a specified wording and that the date indicated by the prior determination information associated with the first land identification information is newer than the date that caused the update indicated by the land tax information associated with the first land identification information and stored in the memory unit 12, the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information to information of an item that matches at least one item of this land tax information included in the prior determination information corresponding to the first land identification information, or information of an item that corresponds to at least one item of this land tax information included in the prior determination information.

[0130] In the example of the fourth row from the top in Figure 9, the update unit 133 updates the land tax information associated with location number "460" when the determination unit 132 determines that the date of determination of the land registration information with the more recent confirmation date (October 1, 2015) between the usage information associated with location number "460" and the land registration information associated with location number "460" shown in the fourth row from the top in Figure 8 is newer than the date "July 3, 2010" that caused the update of the land tax information associated with location number "460" in Figure 7, and when the determination unit 132 determines that the changed registered land area of ​​"990" square meters indicated by this land registration information does not match the taxable land area of ​​"1,000" square meters in the land tax information associated with location number "460" in Figure 7.

[0131] At this time, the update unit 133 updates the taxable land area associated with location number "460" shown in the seventh row from the top in Figure 10 to "990" square meters, and updates the date that caused the update associated with location number "460" to "October 1, 2015," so that they match the registered land area of ​​"990" square meters and the date of cause "October 1, 2015" after the change in the land registration information associated with location number "460" in Figure 8, respectively.

[0132] Furthermore, the update unit 133 may update the land tax information regardless of whether the determination unit 132 determines that the date indicated by the advance determination information corresponding to the first land identification information is newer than the date that caused the update indicated by the land tax information associated with the first land identification information and stored in the storage unit 12. In this case, the update unit 133 may update information on at least one item of the land tax information associated with the first land identification information and stored in the storage unit 12 to information on an item that matches at least one item of this land tax information included in the advance determination information associated with the first land identification information, or information on an item that corresponds to at least one item of this land tax information included in the advance determination information.

[0133] If the date on which the land status indicated in the land use status information was finalized is before the date on which the land status indicated in the land registration information was finalized, even though the land use change has been registered, it is considered that the results of the on-site investigation by the city, town, or village after the land use change was registered have not yet been reflected in the land use status information. In this case, the reliability of both the registered land use included in the land registration information and the current land use included in the land use status information is relatively low, so the update unit 133 does not update part of the land tax information.

[0134] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information contains predetermined wording indicating a change in land use and that the date on which the land status included in this land registration information was determined is newer than the date on which the land status included in the use status information associated with the first land identification information was determined, the update unit 133 updates a portion of the land tax information associated with the first land identification information and stored in the storage unit 12 to information of an item that matches this portion of the land tax information, which is included in the land registration information corresponding to the first land identification information. At this time, the update unit 133 does not update another portion of the land tax information associated with the first land identification information and stored in the storage unit 12 to information of an item that corresponds to this other portion of the land tax information, which is included in the land registration information corresponding to the first land identification information.

[0135] For example, when the land registration information, which is the prior determined information associated with the first land identification information, contains a predetermined wording, the update unit 133 updates at least one of the registered land use name and the registered land use code of the land tax information so that they match or correspond to the registered land use name of the land registration information. On the other hand, the update unit 133 does not update either the taxable land use code or the taxable land use name of the land tax information so that they correspond to the information of the registered land use name or other items of the land registration information.

[0136] In the example of the fifth row from the top in Fig. 8, if the update unit 133 determines that the cause or purpose of registration associated with the address number "470" includes a statement indicating a change in land use, and that the cause date of this land registration information, "November 20, 2015," is newer than the date of investigation of the usage information associated with the address number "470" in the fifth row from the top in Fig. 9, "December 2, 2014," the update unit 133 does not update the taxable land use (e.g., taxable land use code, taxable land use name) of the land taxation information associated with the address number "470" in the eighth row from the top in Fig. 10. When the acquisition unit 131 acquires new usage information, the update unit 133 may update the taxable land use (e.g., taxable land use code, taxable land use name) of the land taxation information corresponding to the first land identification information by referring to the new usage information.

[0137] [Update of land tax information based on the results of the national land survey 2] If the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the reliability of the land registration information as tax information is relatively high. Therefore, the updating unit 133 uses the land registration information to update the land tax information, provided that the land registration information includes a statement indicating that the land registration information includes the results of a land survey.

[0138] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that it includes the results of a national land survey and that the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined, the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information and stored in the memory unit 12 to information of an item that matches at least one item of this land tax information included in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of this land tax information included in the land registration information.

[0139] In the example shown in the sixth row from the top in Figure 8, if the notes of the land registration information associated with address number "510" include the phrase "Results of national land survey," indicating that the results of a survey conducted by a national land survey are included, and the determination unit 132 determines that the cause date of this land registration information, "October 1, 2015," is newer than the survey date of the usage information associated with address number "510" in the sixth row from the top in Figure 9, "October 20, 2014," the update unit 133 updates the land tax information associated with address number "510" in the ninth row from the top in Figure 10.

[0140] At this time, the update unit 133 updates the taxable land area of ​​the land tax information associated with the address number "510" shown ninth from the top in Figure 10 to "490" square meters, so that it matches the registered land area after the change of the land registration information associated with the address number "510" in Figure 8, which is "490" square meters, and the date that caused the update of this land tax information to "October 1, 2015," respectively.

[0141] When the determination unit 132 determines that the land registration information associated with the first land identification information includes predetermined wording indicating a land use change and wording indicating that the information includes the results of a national land survey, and that the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the use status information associated with the first land identification information was determined, the update unit 133 updates information on at least one item of the land taxation information associated with the first land identification information and stored in the storage unit 12. At this time, the update unit 133 updates information on at least one item of the land taxation information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0142] For example, if the notes of the land registration information associated with the seventh address number "540" from the top in Figure 8 include the phrase "Results of the national land survey," indicating that the results of a survey conducted by a national land survey are included, and the cause or purpose of the registration of this land registration information includes specified phrases indicating a change in land use, and the determination unit 132 determines that the cause date of this land registration information, "November 10, 2020," is newer than the survey date of the usage information associated with the seventh address number "540" from the top in Figure 9, "June 2, 2019," the update unit 133 updates the land tax information associated with the address number "540" shown in the tenth row from the top in Figure 10.

[0143] At this time, the update unit 133 updates the taxable land category of the land tax information associated with the location number "540" in Figure 10 to "farm" so that it matches the taxable land category "farm" that corresponds to the registered land category "farm" after the change in the land registration information associated with the location number "540" in Figure 8. The update unit 133 updates the date that caused the update of this land tax information to "November 10, 2020" so that it matches the cause date of this land registration information, "November 10, 2020."

[0144] [Updating land tax information when land registration information does not exist] If the current status of a village road or waterway without a lot number has disappeared and it is being used as residential land, it is possible that the portion corresponding to the village road or waterway has no registration. When there is no land registration information associated with the first land identification information, the update unit 133 updates information on at least one item of the land tax information associated with the first land identification information and stored in the memory unit 12 to information on an item that matches at least one item of this land tax information included in the usage status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land tax information included in the usage status information. If the determination unit 132 determines that there is no land registration information associated with location number "550" in Figure 8, the update unit 133 updates the taxable land category of the land tax information associated with the 11th location number "550" from the top in Figure 10 to "farm" so that it matches the current land category "farm" and the survey date "September 30, 2020" in the usage status information associated with location number "550" in Figure 9, and updates the date that caused the update of this land tax information to "September 30, 2020".

[0145] Furthermore, if the land registration information associated with the first land identification information does not contain a predetermined wording, the update unit 133 may not update the land tax information associated with the first land identification information and stored in the memory unit 12 to information on an item that matches this land tax information and is included in the usage status information associated with the first land identification information and stored in the memory unit 12, or information on an item that corresponds to this land tax information and is included in the usage status information. For example, the update unit 133 may update information on at least one item of this land tax information to information on an item that matches at least one item of this land tax information and is included in the land registration information associated with the first land identification information and stored in the memory unit 12, or information on an item that corresponds to at least one item of this land tax information and is included in the land registration information, instead of the usage status information. On the other hand, when the land registration information associated with the first land identification information contains a specified wording, the update unit 133 may update the information of at least one item of the land tax information associated with the first land identification information and stored in the memory unit 12 to information of an item that matches at least one item of this land tax information contained in the usage status information associated with the first land identification information and stored in the memory unit 12, or information of an item that corresponds to at least one item of this land tax information contained in the usage status information.

[0146] [Updating land tax information when it is determined that the correct land tax information is not stored] When the determination unit 132 determines that correct land tax information is not stored in the storage unit 12, the update unit 133 may execute a process of registering the correct land tax information in the storage unit 12 in association with the first land identification information. Also, when the determination unit 132 determines that correct land tax information is not stored in the storage unit 12 and the land tax information that has been determined to be incorrect in association with the first land identification information is stored in the storage unit 12, the update unit 133 may execute a process of updating or deleting the land tax information stored in the storage unit 12 in association with this first land identification information so that the land tax information indicates correct land tax information.

[0147] Figures 11 and 12 show another example of updating and registering land tax information by the update unit 133. Figure 11(a) shows an example of land tax information before updating. Figure 11(b) shows an example of land registration information. Figure 12 shows an example of land tax information after updating.

[0148] As shown in Figure 11(b), the land registration information associated with location number "420-1" does not include any wording indicating a change in land use, and the notes in this land registration information indicate that the land with location number "420-1" has been subdivided into land with location number "420-1" and land with location number "420-2," and there is no land tax information associated with location number "420-2" in Figure 11(a). In this case, the determination unit 132 determines that correct land tax information is not stored in the memory unit 12 because the taxable land area of ​​"2,500" square meters in the land tax information associated with location number "420-1" in Figure 11(a) does not match the registered land area of ​​"1,500" square meters in the land registration information associated with location number "420-1" in Figure 11(b).

[0149] As shown in the second row from the top of Figure 12, the update unit 133 registers location number "420-2" in the land tax information so as to correspond to location number "420-2" shown in Figure 11(b). Because location number "420-2" was subdivided from location number "420-1" and the land registration information does not contain any wording indicating a change in land use, the update unit 133 executes a process of registering "forest" as the taxable land use in the land tax information associated with location number "420-2", which is the same as the taxable land use in the land tax information associated with location number "420-1" shown in Figure 11(a). The update unit 133 refers to the registered land area of ​​"1000" square meters and the cause date of "May 7, 2020" in the land registration information associated with the location number "420-2," and executes a process of registering the taxable land area of ​​"1000" square meters and the cause date of "May 7, 2020" in the land tax information in association with the new location number "420-2." Also, the update unit 133 refers to the registered land area of ​​"1500" square meters and the cause date of "May 7, 2020" in the land registration information associated with the location number "420-1" shown in FIG. 11(b), and executes a process of updating the taxable land area of ​​the land tax information associated with the location number "420-1" to "1500" square meters and the cause date to "May 7, 2020" (see FIG. 12).

[0150] [Message output] The update unit 133 may output a message indicating that the land tax information will be updated before updating the land tax information. For example, the update unit 133 outputs a message indicating that the land tax information will be updated to a display unit (not shown) of the information terminal 2 before updating the land tax information. The update unit 133 may update the land tax information after acquiring a user instruction to update the land tax information. The update unit 133 may display the updated land tax information by period, by address number, by owner, or by updated item.

[0151] [Calculation and display of tax base amount] The calculation unit 134 reads the land tax information stored in the storage unit 12 and calculates the tax base amount based on the read land tax information. After the update unit 133 updates the land tax information, the calculation unit 134 calculates the tax base amount based on the updated land tax information.

[0152] The information providing unit 135 communicates with the information terminal 2 via the communication unit 11. The information providing unit 135 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 135, for example, reads out from the memory unit 12 land tax information stored in the memory unit 12 in association with land identification information specified from the information terminal 2, and transmits the read land tax information to the information terminal 2 via the communication unit 11. The information providing unit 135 may cause the information terminal 2 to display the tax base amount calculated by the calculation unit 134. The information providing unit 135 may output to the information terminal 2 the determination result of the determination unit 132 as to whether correct land tax information has been stored.

[0153] The information providing unit 135 may output the portions where the land tax information and the land registration information do not match to the information terminal 2. For example, the information providing unit 135 may highlight the portions where the land tax information and the land registration information do not match on the display of the information terminal 2. The information providing unit 135 may output the portions where the land tax information and the advance determination information do not match to the information terminal 2 without the determination unit 132 determining whether or not the correct land tax information has been stored.

[0154] [Procedure for updating land tax information] Figures 13 and 14 are flowcharts showing the processing procedure for updating land taxation information by the taxation information management device 1. Figure 13 shows the processing procedure for updating land taxation information when the acquisition unit 131 has not acquired usage status information associated with the first land identification information. Figure 14 shows the processing procedure for updating land taxation information when the acquisition unit 131 has acquired usage status information associated with the first land identification information.

[0155] 13 and 14 start, for example, when the acquisition unit 131 acquires designation information that designates the first land identification information from the information terminal 2. As shown in Fig. 13, if the acquisition unit 131 has not acquired use status information associated with the first land identification information, the determination unit 132 determines whether or not the land registration information associated with the first land identification information and stored in the storage unit 12 includes a statement indicating that the land registration information includes the results of a land survey (S101). If the determination unit 132 determines that the land registration information associated with the first land identification information and stored in the storage unit 12 does not include a statement indicating that the land registration information includes the results of a land survey (NO in S101), the determination unit 132 determines whether or not the land registration information includes a predetermined statement indicating a change in land use category (S102). If the judgment unit 132 determines that the land registration information contains a specified wording indicating a change in land use (YES in S102), it updates the information of some items of the land tax information (e.g., registered land use code, registered land use name), but does not update the information of other items of the land tax information (e.g., taxable land use code, taxable land use name) (S103), and terminates the processing.

[0156] If the determination unit 132 determines in S101 that the land registration information stored in the storage unit 12 in association with the first land identification information contains wording indicating that the land registration information contains the results of a national land survey (YES in S101), the update unit 133 updates the information of at least one item of the land tax information (e.g., registered area, taxable area) to match or correspond to the information of a part of the land registration information (S104), and terminates the process. If the update unit 133 determines in S102 that the land registration information does not contain predetermined wording indicating a land use change (NO in S102), the update unit 133 updates the information of at least one item of the land tax information (e.g., registered owner name, taxable owner name) to match or correspond to the information of a part of the land registration information (S104), and terminates the process.

[0157] 14, when the acquisition unit 131 acquires the use status information associated with the first land identification information, the determination unit 132 determines whether or not the land registration information associated with the first land identification information and stored in the storage unit 12 includes a statement indicating that the land registration information includes the results of a land survey (S201). When the determination unit 132 determines that the land registration information includes a statement indicating that the land registration information includes the results of a land survey (YES in S201), the determination unit 132 determines whether or not the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the use status information associated with the first land identification information was determined (S202).

[0158] If the determination unit 132 determines that the date on which the land status indicated by this land registration information was determined is newer than the date on which the land status indicated by this usage status information was determined (YES in S202), the update unit 133 determines whether the date on which the land status indicated by this land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (S203).If the update unit 133 determines that the date on which the land status indicated by this land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (YES in S203), the update unit 133 updates information on at least one item (e.g., registered area, taxable area) of the land tax information associated with the first land identification information so that it matches or corresponds to information on some items of this land registration information (S204), and terminates the process.

[0159] If the determination unit 132 determines in S201 that the land registration information stored in the memory unit 12 in association with the first land identification information does not include wording indicating that the land includes the results of a national land survey (NO in S201), it determines whether the date on which the land status indicated by this land registration information was determined is newer than the date on which the land status indicated by the use status information associated with the first land identification information was determined (S205).If the determination unit 132 determines that the date on which the land status indicated by this land registration information was determined is newer than the date on which the land status indicated by the use status information associated with the first land identification information was determined (YES in S205), it determines whether the land registration information includes predetermined wording indicating a change in land use (S206). If the judgment unit 132 determines that the land registration information does not contain specified wording indicating a change in land use (NO in S206), it determines whether the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (S207).

[0160] If the determination unit 132 determines that the date on which the land status indicated by the land registration information was finalized is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (YES in S207), the update unit 133 updates the information of at least one item of the land tax information (e.g., the registered owner's name, the tax owner's name) to match or correspond to the information of some items of the land registration information (S208), and terminates the processing. If the determination unit 132 determines in S202 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is before the date on which the land status indicated by the land use information associated with the first land identification information was finalized (NO in S202), the update unit 133 determines whether the date on which the land status indicated by this usage information was finalized is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (S209).

[0161] If the determination unit 132 determines that the date on which the land status indicated by this usage status information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (YES in S209), the update unit 133 updates the information of at least one item (e.g., taxable land use code, taxable land use name) of the land tax information associated with the first land identification information so that it matches or corresponds to the information of some items of this usage status information (S210), and terminates the processing.

[0162] If the update unit 133 determines in S203 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is before the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (NO in S203), it does not update any of the information for each item such as taxable land use included in the land tax information (e.g., taxable land use code, taxable land use name) (S212) and terminates the process. If the determination unit 132 determines in S205 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is before the date on which the land status indicated by the use status information associated with the first land identification information was finalized (NO in S205), it proceeds to the process of S209.

[0163] If the determination unit 132 determines in S206 that the land registration information associated with the first land identification information contains a predetermined phrase indicating a land use change (YES in S206), it updates information on at least one item of the land tax information (e.g., registered land use code, registered land use name), but does not update information on the taxable land use of the land tax information (e.g., taxable land use code, taxable land use name) (S211), and terminates processing. If the determination unit 132 determines in S207 that the date on which the land status indicated by the land registration information was finalized is before the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (NO in S207), the update unit 133 does not update information on any of the items such as the taxable land use (e.g., taxable land use code, taxable land use name) included in the land tax information (S211), and terminates processing.

[0164] If the determination unit 132 determines in S209 that the date on which the land status indicated by the usage status information associated with the first land identification information was determined is before the date on which the land status indicated by the land tax information associated with the first land identification information was determined (NO in S209), the update unit 133 does not update any of the information for each item such as taxable land use included in the land tax information (e.g., taxable land use code, taxable land use name) (S211) and terminates processing.

[0165] [Variation 1] FIG. 15 shows 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, the taxation information management device 1 generates and manages land taxation information or house taxation information, and calculates the tax base amount based on the generated land taxation information, etc. In contrast, the taxation information management system S1 shown in FIG. 15 separately includes a taxation information management device 1a that generates and manages land taxation information, etc., and a tax base amount calculation device 4 that calculates the tax base amount based on the land taxation information, etc. 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. 3, and the tax base amount calculation device 4 may have the functions of each unit of the control unit 13 shown in FIG. 3.

[0166] [Variation 2] In this embodiment, the determination unit 132 does not determine whether the land tax information is correct if the land registration information contains a predetermined phrase indicating a land use change and if usage status information reflecting the results of a field survey, etc., has not been created. However, the present invention is not limited to this. For example, if the land registration information associated with the first land identification information contains a phrase indicating a land use change, the determination unit 132 may determine whether information other than the taxable land use in the land tax information, such as the registered land use in the land tax information, is correct. For example, if the land registration information contains a predetermined phrase indicating a land use change, the determination unit 132 may determine whether at least one item of information other than the taxable land use in the land tax information stored in the storage unit 12 in association with the first land identification information indicates a situation indicated by information of an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information or information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0167] The determination unit 132 determines that the correct land tax information is stored in the storage unit 12 when information on at least one item of the land tax information stored in the storage unit 12 in association with this first land identification information indicates the situation indicated by information on an item that matches at least one item of this land tax information contained in the land registration information corresponding to the first land identification information, etc. The information on at least one item of the land tax information is, for example, the registered land use, registered land area, or taxable land area of ​​the land tax information. On the other hand, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 when information on at least one item of the land tax information stored in the storage unit 12 in association with this first land identification information does not indicate the situation indicated by information on an item that matches at least one item of this land tax information contained in the land registration information corresponding to the first land identification information, etc.

[0168] Regardless of whether information on at least one item of the land tax information stored in memory unit 12 in association with this first land identification information indicates the situation indicated by information on an item that matches at least one item of this land tax information contained in the land registration information corresponding to the first land identification information, the determination unit 132 does not determine whether the information on the taxable land use (taxable land use name, taxable land use code) of the land tax information stored in memory unit 12 in association with the first land identification information is correctly stored in memory unit 12. In this way, when the land registration information contains predetermined wording indicating a change in land use, the determination unit 132 can refer to the land registration information and determine whether the information on some items of the land tax information is correct.

[0169] [Effects of the taxation information management device 1] As described above, the update unit 133 updates the information of at least one item of the land taxation information so that it matches or corresponds to the information of some items of the land registration information. If the land registration information contains a predetermined phrase indicating that the cause or purpose of the registration is a land use change, the update unit 133 updates the information of at least one item of the land taxation information so that it matches or corresponds to the information of some items of the land registration information, but does not update the taxable land use information of the land taxation information. In this way, when there is a possibility that the content of the land registration information is inaccurate, the taxation information management device 1 prevents the registered land use after the change in the land registration information from being reflected in the taxable land use of the land taxation information, thereby improving the accuracy of updating the taxable land use of the land taxation information.

[0170] [Updating land tax information using land registration information and land use information] To correctly calculate the amount of fixed asset tax, the tax information used to calculate the amount of fixed asset tax must be accurate. To ensure the accuracy of the tax information, it is possible to use land registration information or land use information to update the tax information so that it is accurate. Land registration information may contain information indicating that the land use has changed.

[0171] When land registration information includes information indicating a change in land use, the changed land use included in the land registration information is based on the self-declaration of the registration applicant, and it is possible that the applicant may not have specialized knowledge of land registration. Furthermore, even if a registrar or other person conducts an on-site investigation, the registered land use under the Real Estate Registration Act may not accurately reflect the land's status as a taxable land use for fixed asset tax purposes, due to factors such as the number of land uses being different between the registered land use under the Real Estate Registration Act and the taxable land use for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land use, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0172] Therefore, the present invention has been made in consideration of these points, and aims to provide a taxation information management device that can improve the accuracy of updating taxation information. The first feature of the present invention is summarized below.

[0173] Another 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 comprises: an acquisition unit that acquires land registration information associated with land identification information for identifying land and usage information associated with the land identification information; a memory unit that stores the land tax information associated with the land identification information; and an update unit that, when the land registration information associated with first land identification information contains a specified wording, updates information on at least one item of the land tax information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land tax information included in the usage information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the usage information.

[0174] Another 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 for fixed asset tax, and includes: an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and usage status information associated with the land identification information, the land use status and the date on which the usage status was determined; a memory unit that stores land tax information associated with the land identification information; and an update unit that updates information on at least one item of the land tax information stored in the memory unit in association with first land identification information to information on an item that matches at least one item of the land tax information included in the land registration information associated with the first land identification information and the land status included in the usage status information associated with the first land identification information, the information containing the newer date on which the land status corresponding to the first land identification information was determined, or information on an item corresponding to at least one item of the land tax information included in the information containing the newer date.

[0175] The update unit may update information for at least one item of the land tax information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land tax information included in the information with the newer date on which the land status corresponding to the first land identification information was determined, or information for an item that corresponds to at least one item of the land tax information included in the information with the newer date on which the land status corresponding to the first land identification information was determined, when the date indicated by the later date on which the land status corresponding to the first land identification information was determined is later than the date that caused the update indicated by the land tax information stored in the memory unit in association with the first land identification information.

[0176] The update unit may not update the taxable land category information of the land tax information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land category of the land tax information contained in the land registration information associated with the first land identification information if the date on which the status of the land contained in the land registration information associated with the first land identification information was determined is newer than the date on which the status of the land contained in the usage status information associated with the first land identification information was determined, and the land registration information associated with the first land identification information contains specified wording.

[0177] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date of the registration, and usage status information associated with the land identification information, the land usage status including the date on which the usage status was determined, a storage unit that stores land taxation information associated with the land identification information, and a statement indicating that the land registration information associated with the first land identification information includes the results of a national land survey. and an update unit that, when the date on which the status of the land included in the land registration information associated with the first land identification information was determined is newer than the date on which the status of the land included in the usage status information associated with the first land identification information was determined, updates information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0178] The update unit may update information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, when the land registration information associated with the first land identification information includes a specified wording and wording indicating that it includes the results of a national land survey, and when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined.

[0179] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and usage status information associated with the land identification information, the land usage status including the date on which the usage status was determined; a memory unit that stores the land tax information associated with the land identification information; and an update unit that, when the usage status information associated with first land identification information does not exist, updates information on at least one item of the land tax information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[0180] When the land registration information associated with the first land identification information contains specified wording, the update unit may not need to update the taxable land category information of the land tax information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land category of the land tax information contained in the land registration information corresponding to the first land identification information.

[0181] The acquisition unit acquires the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and the usage status information including the status of use of the land and the date on which the status of use was determined, and when there is no land registration information associated with the first land identification information, the update unit may update information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the usage status information.

[0182] The updating unit may output a message indicating that the land tax information is to be updated before updating the land tax information, and may update the land tax information after acquiring a user instruction to update the land tax information. The updating unit may display the updated land tax information by period, by address number, by owner, or by updated item.

[0183] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land tax information after the update unit updates the land tax information.

[0184] [Determining the accuracy of land tax information using land registration information] To correctly calculate the amount of fixed asset tax, the tax information used to calculate the amount of fixed asset tax must be accurate. To ensure the accuracy of the tax information, it is possible to use land registration information to determine whether the tax information is accurate. Land registration information may contain information indicating that the land use has been changed.

[0185] When land registration information includes information indicating a change in land use, the changed land use included in the land registration information is based on the self-declaration of the registration applicant, and it is possible that the applicant may not have specialized knowledge of land registration. Furthermore, even if a registrar or other person conducts an on-site investigation, the registered land use under the Real Estate Registration Act may not accurately reflect the land's status as a taxable land use for fixed asset tax purposes, due to factors such as the number of land uses being different between the registered land use under the Real Estate Registration Act and the taxable land use for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land use, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0186] Therefore, the present invention has been made in consideration of these points, and aims to provide a taxation information management device that can improve the accuracy of determining whether the land situation is correctly reflected in the taxation information. The second feature of the present invention is summarized below.

[0187] [Determining the accuracy of land tax information using land registration information] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land tax information associated with the land identification information, and a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information does not contain a specified wording and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[0188] Another 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 for fixed asset tax, and includes: an acquisition unit that acquires land registration information associated with land identification information for identifying land; a memory unit that stores the land tax information associated with the land identification information; and a judgment unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information contains a predetermined wording and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the land registration information.

[0189] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land tax information associated with the land identification information, and a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information includes wording indicating that it includes the results of a national land survey and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[0190] The determination unit may determine that the correct land tax information is not stored in the memory unit if the land registration information associated with the first land identification information contains specified wording and wording indicating that it includes the results of a national land survey, and if the information for at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by the information for an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information, or the information for an item that corresponds to at least one item of the land tax information contained in the land registration information.

[0191] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit, executes a process of associating the correct land taxation information with the first land identification information and registering it in the memory unit.

[0192] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit and the land taxation information determined to be incorrect in association with the first land identification information is stored, executes a process of updating or deleting the land taxation information stored in the memory unit in association with the first land identification information so that the land taxation information indicates correct land taxation information.

[0193] The taxation information management device may further include an information providing unit that outputs the determination result of the determination unit to an information terminal. The update unit may output a message indicating that the land taxation information will be updated before updating the land taxation information, and update the land taxation information after obtaining a user instruction to update the land taxation information. The update unit may display the updated land taxation information by period, by address number, by owner, or by updated item.

[0194] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land tax information after the update unit updates the land tax information.

[0195] [Determining the accuracy of land tax information using land registration information or usage information] In order to correctly calculate the amount of fixed asset tax, the tax information used to calculate the amount of fixed asset tax must be accurate. To ensure the accuracy of the tax information, it is possible to use land registration information or land use information to determine whether the tax information is accurate. Land registration information may include information indicating that the land use has been changed.

[0196] When land registration information includes information indicating a change in land use, the changed land use included in the land registration information is based on the self-declaration of the registration applicant, and it is possible that the applicant may not have specialized knowledge of land registration. Furthermore, even if a registrar or other person conducts an on-site investigation, the registered land use under the Real Estate Registration Act may not accurately reflect the land's status as a taxable land use for fixed asset tax purposes, due to factors such as the number of land uses being different between the registered land use under the Real Estate Registration Act and the taxable land use for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land use, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0197] Therefore, the present invention has been made in consideration of these points, and aims to provide a taxation information management device that can improve the accuracy of determining whether the land situation is correctly reflected in the taxation information. The third feature of the present invention is summarized as follows.

[0198] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land and usage information associated with the land identification information, a memory unit that stores the land tax information associated with the land identification information, and a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information contains a predetermined wording and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information contained in the usage information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the usage information.

[0199] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and usage status information associated with the land identification information, the land use status and the date on which the usage status was determined; a memory unit that stores the land tax information associated with the land identification information; and a determination unit that determines that the correct land tax information is not stored in the memory unit if the land registration information associated with first land identification information does not include a specified wording and information for at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the land status included in the land registration information associated with the first land identification information or the land status included in the usage status information associated with the first land identification information, whichever is later, the land status indicated by the later date on which the land status corresponding to the first land identification information was determined.

[0200] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount for fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date of the registration, and usage status information associated with the land identification information, the land usage status information including the date on which the usage status was determined, a storage unit that stores land taxation information associated with the land identification information, and a storage unit that stores land taxation information associated with the land identification information, the land registration information associated with first land identification information includes a predetermined wording, and the date on which the land usage status included in the usage status information associated with the first land identification information is determined. The storage device has a determination unit that determines that the correct land tax information is not stored in the storage unit if the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status was determined and information on at least one item of the land tax information stored in the storage unit in association with the first land identification information does not indicate the land status included in the usage status information associated with the first land identification information, and does not determine whether the correct taxable land category information of the land tax information is stored in the storage unit if the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined.

[0201] The determination unit may determine that the correct land tax information is not stored in the memory unit if the land registration information associated with the first land identification information does not contain a specified wording, and the date indicated by the newer date on which the land status corresponding to the first land identification information was determined, among the land status included in the land registration information associated with the first land identification information and the land status included in the land usage information associated with the first land identification information, is newer than the date that caused the update indicated by the land tax information stored in the memory unit in association with the first land identification information, and the information of at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the status indicated by the newer date on which the land status corresponding to the first land identification information was determined.

[0202] The determination unit determines that the correct land tax information is not stored in the memory unit when the land registration information associated with the first land identification information contains a specified wording, the date on which the land status included in the use status information associated with the first land identification information was determined is newer than the date on which the land status included in the land registration information associated with the first land identification information was determined, the date on which the land status included in the use status information associated with the first land identification information was determined is newer than the date that caused the update indicated by the land tax information stored in the memory unit in association with the first land identification information, and the taxable land category information of the land tax information stored in the memory unit in association with the first land identification information does not correspond to the current land category information included in the use status information associated with the first land identification information, and it is not necessary to determine whether the correct taxable land category information of the land tax information is stored in the memory unit when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the use status information associated with the first land identification information was determined.

[0203] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date of the registration, and usage status information associated with the land identification information, the land usage status information including the status of use of the land and the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, and the land registration information associated with first land identification information includes wording indicating that the land registration information includes the results of a land survey, and the previous information associated with the ... The system has a determination unit that determines that the correct land tax information is not stored in the memory unit when the date on which the land status included in the land registration information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined, and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the status indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[0204] The determination unit may determine that the correct land tax information is not stored in the memory unit if the land registration information associated with the first land identification information includes specified wording and wording indicating that it includes the results of a national land survey, the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined, and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information or information on an item that corresponds to at least one item of the land tax information included in the land registration information.

[0205] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and usage status information associated with the land identification information, the land usage status and the date on which the usage status was determined; a memory unit that stores land tax information associated with the land identification information; and a determination unit that determines that the correct land tax information is not stored in the memory unit when there is no usage status information associated with first land identification information and the information of at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information or information of an item corresponding to at least one item of the land tax information included in the land registration information.

[0206] The determination unit may not need to determine whether the correct taxable land category information of the land tax information is stored in the memory unit when the land registration information associated with the first land identification information contains specified wording.

[0207] Another 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 for fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and usage status information associated with the land identification information, the land usage status information including the date on which the usage status was determined; a memory unit that stores land tax information associated with the land identification information; and a determination unit that determines that the correct land tax information is not stored in the memory unit when there is no land registration information associated with first land identification information and the information of at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by the information of an item that matches at least one item of the land tax information included in the usage status information corresponding to the first land identification information or the information of an item that corresponds to at least one item of the land tax information included in the usage status information.

[0208] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit, executes a process of associating the correct land taxation information with the first land identification information and registering it in the memory unit.

[0209] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit and the land taxation information determined to be incorrect in association with the first land identification information is stored, executes a process of updating or deleting the land taxation information stored in the memory unit in association with the first land identification information so that the land taxation information indicates correct land taxation information.

[0210] The taxation information management device may further include an information providing unit that outputs the determination result of the determination unit to an information terminal. The update unit may output a message indicating that the land taxation information will be updated before updating the land taxation information, and update the land taxation information after obtaining a user instruction to update the land taxation information. The update unit may display the updated land taxation information by period, by address number, by owner, or by updated item.

[0211] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land tax information after the update unit updates the land tax information.

[0212] 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]

[0213] 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 Judgment section 133 Update Department 134 Calculation Unit 135 Information Provision Department S Taxation Information Management System

Claims

1. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, an acquisition unit that acquires land registration information associated with land identification information for identifying land; a storage unit for storing land tax information associated with the land identification information; a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, does not contain specified wording indicating a change in land use, and when information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the land registration information; A taxation information management device comprising:

2. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, an acquisition unit that acquires land registration information associated with land identification information for identifying land; a storage unit for storing land tax information associated with the land identification information; a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, contains predetermined wording indicating a change in land use, and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information contained in the land registration information; and does not determine whether the taxable land use information of the land tax information stored in the memory unit in association with the first land identification information is correctly stored in the memory unit; A taxation information management device comprising:

3. A taxation information management device that manages taxation information used to calculate a fixed asset tax base amount, an acquisition unit that acquires land registration information associated with land identification information for identifying land; a storage unit for storing land tax information associated with the land identification information; a determination unit that determines that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, includes wording indicating that it includes the results of a national land survey, and when information on at least one item of the land tax information associated with the first land identification information and stored in the memory unit does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information; A taxation information management device comprising:

4. The determination unit determines that the correct land tax information is not stored in the memory unit when the land registration information associated with the first land identification information includes predetermined wording indicating a change in land use and wording indicating that it includes the results of a national land survey, and when information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information. The taxation information management device according to any one of claims 1 to 3.

5. and an update unit that executes a process of registering the correct land tax information in the storage unit in association with the first land identification information when the determination unit determines that the correct land tax information is not stored in the storage unit. The taxation information management device according to any one of claims 1 to 3.

6. The system further includes an update unit that, when the determination unit determines that the correct land tax information is not stored in the storage unit and the land tax information determined to be incorrect in association with the first land identification information is stored, executes a process of updating or deleting the land tax information stored in the storage unit in association with the first land identification information so that the land tax information indicates correct land tax information. The taxation information management device according to any one of claims 1 to 3.

7. further comprising an information providing unit that outputs the determination result of the determination unit to an information terminal. The taxation information management device according to any one of claims 1 to 3.

8. The update unit outputs a message indicating that the land tax information is to be updated before updating the land tax information, and updates the land tax information after obtaining a user instruction to update the land tax information. The taxation information management device according to claim 5.

9. The update unit displays the updated land tax information by period, by address number, by owner, or by updated item. The taxation information management device according to claim 5.

10. The method further includes a calculation unit that calculates a tax base amount based on the updated land tax information after the update unit updates the land tax information. The taxation information management device according to claim 5.

11. A taxation information management method executed by a computer for managing taxation information used to calculate a tax base amount for fixed asset tax, comprising: obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and determining that the correct land taxation information is not stored in the memory unit if the land registration information associated with first land identification information, which is one of the land identification information, does not contain specified wording indicating a change in land use, and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information; A taxation information management method comprising:

12. A taxation information management method executed by a computer for managing taxation information used to calculate a tax base amount for fixed asset tax, comprising: obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and determining that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, contains predetermined wording indicating a change in land use, and when information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information contained in the land registration information, and a step of not determining whether the taxable land use information of the land taxation information stored in the memory unit in association with the first land identification information is correctly stored in the memory unit; A taxation information management method comprising:

13. A taxation information management method executed by a computer for managing taxation information used to calculate a tax base amount for fixed asset tax, comprising: obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land tax information associated with the land identification information, and determining that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, contains wording indicating that it includes the results of a national land survey, and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information; A taxation information management method comprising:

14. A program for managing taxation information used to calculate the tax base amount of fixed asset tax, the program being installed on a computer. obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and determining that the correct land taxation information is not stored in the memory unit if the land registration information associated with first land identification information, which is one of the land identification information, does not contain specified wording indicating a change in land use, and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information; A program that executes.

15. A program for managing taxation information used to calculate the tax base amount of fixed asset tax, the program being installed on a computer. obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and determining that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, contains predetermined wording indicating a change in land use, and when information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information contained in the land registration information, and a step of not determining whether the taxable land use information of the land taxation information stored in the memory unit in association with the first land identification information is correctly stored in the memory unit; A program that executes.

16. A program for managing taxation information used to calculate the tax base amount of fixed asset tax, the program being installed on a computer. obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land tax information associated with the land identification information, and determining that the correct land tax information is not stored in the memory unit when the land registration information associated with first land identification information, which is one of the land identification information, contains wording indicating that it includes the results of a national land survey, and information on at least one item of the land tax information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land tax information included in the land registration information; A program having:

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