Income deduction management apparatus, income deduction management method, and income deduction management program

Abstract

To provide an income deduction management apparatus, an income deduction management method, and an income deduction management program that enable automatic determination by a system for matters that cannot be accurately determined using a paper-based declaration of exemption for dependents.SOLUTION: An income deduction management apparatus displays a declaration screen on which declaration items for income deductions can be set, acquires a determination result of deduction requirements for dependents on the basis of determination criteria when birth dates of the dependents of a salaried employee, an estimated amount of salary income, and an amount of retirement income are set on the declaration screen, and creates data of a declaration of exemption for dependents in which the presence / absence and the number of dependents eligible for deductions are set on the basis of template data and the determination result.SELECTED DRAWING: Figure 6

Description

[Technical Field]

[0001] The present invention relates to an income deduction management device, an income deduction management method, and an income deduction management program. [Background technology]

[0002] Patent Document 1 discloses a configuration that makes it possible to easily check whether there are any errors in the deduction declaration data created for the current year by comparing the previous year's deduction declaration data with the current year's deduction declaration data, thereby making it easy to understand the changes. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Publication No. 2019-53509 Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in Patent Document 1 above had the problem that the dependent deduction declaration form did not have a section for entering the amount of retirement income of the young dependent, making it impossible to correctly determine the applicability of income tax deductions.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an income deduction management device, an income deduction management method, and an income deduction management program that can automatically determine by system what cannot be accurately determined by a written dependent deduction declaration form. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the income deduction management device of the present invention is an income deduction management device equipped with a memory unit and a control unit, wherein the memory unit comprises an income deduction management storage means for storing template data for dependent deduction and other declaration forms and criteria for determining deduction requirements, and the control unit comprises a declaration output means for displaying a declaration screen on which income deduction declaration items can be set, a judgment acquisition means for acquiring the judgment results of the deduction requirements for the dependent relatives based on the judgment criteria when the date of birth, estimated salary income, and retirement income amount of the dependent relatives of the salaried employee are set on the declaration screen, and a declaration creation means for creating dependent deduction and other declaration data that sets the presence and number of dependent relatives who are eligible for deductions based on the template data and the judgment results.

[0007] In addition, in the income deduction management device of the present invention, the judgment acquisition means, when the date of birth, the estimated salary income, and the retirement income amount of the dependent relative are set on the declaration screen, calculates the total estimated salary income for the current year, which is the sum of the estimated salary income and the retirement income amount, and acquires dependent deduction declaration family data that sets the estimated salary income, the retirement income amount, the total estimated salary income for the current year, and the judgment result of the deduction requirements for the dependent relative based on the judgment criteria.

[0008] In addition, in the income deduction management device of the present invention, the judgment result is characterized in that it includes a category outside the juvenile income deduction, which indicates whether the dependent is under a specified age and whether the estimated total salary income for this year exceeds a specified amount.

[0009] In addition, in the income deduction management device of the present invention, the judgment acquisition means is characterized in that when the disability deduction category, the date of birth of the dependent relative, the estimated salary income amount, and the retirement income income amount are set on the declaration screen, it acquires the judgment result of the deduction requirements for the dependent relative based on the judgment criteria.

[0010] In addition, in the income deduction management device of the present invention, the declaration output means is characterized in that when the presence or absence of tax dependents is set as "yes" on the declaration screen, or the presence or absence of retirement allowances or the like for the dependent relatives is set as "yes," it executes display control that enables the setting of the estimated salary income amount on the declaration screen.

[0011] In addition, in the income deduction management device of the present invention, the declaration output means is characterized in that when the presence or absence of other income data is set to yes on the declaration screen, it executes display control that enables the retirement income amount to be set on the declaration screen.

[0012] In addition, in the income deduction management device of the present invention, the income deduction management storage means further stores employee dependent data in which the juvenile income deduction non-exempt category of dependent relatives of the salaried employee is set, and the judgment acquisition means further updates the juvenile income deduction non-exempt category set in the employee dependent data based on the dependent deduction declaration family data.

[0013] In addition, in the income deduction management device of the present invention, the income deduction management storage means further stores employee tax data that sets the number of general disabled persons of the salaried workers, and the judgment acquisition means further updates the number of general disabled persons set in the employee tax data based on the settings for the disability deduction category.

[0014] In addition, the income deduction management method of the present invention is an income deduction management method to be executed by an income deduction management device having a memory unit and a control unit, the memory unit having an income deduction management storage means for storing template data for dependent deduction and other declaration forms and criteria for determining deduction requirements, and is characterized by including: a declaration output step executed by the control unit for displaying a declaration screen on which income deduction declaration items can be set; a judgment acquisition step for acquiring, when the date of birth, estimated salary income, and retirement income amount of a salaried employee's dependents are set on the declaration screen, a judgment result for the deduction requirements for the dependents based on the judgment criteria; and a declaration creation step for creating dependent deduction and other declaration data that sets the presence and number of dependents who are eligible for deductions based on the template data and the judgment result.

[0015] In addition, the income deduction management program of the present invention is an income deduction management program to be executed by an income deduction management device having a memory unit and a control unit, wherein the memory unit has an income deduction management storage means for storing template data for dependent deduction and other declaration forms and criteria for determining deduction requirements, and the control unit executes the following steps: a declaration output step for displaying a declaration screen on which income deduction declaration items can be set; a judgment acquisition step for, when the date of birth, estimated salary income, and retirement income amount of a salaried employee's dependents are set on the declaration screen, obtaining a judgment result for the deduction requirements for the dependents based on the judgment criteria; and a declaration creation step for creating dependent deduction and other declaration data that sets the presence and number of dependents who are eligible for deductions based on the template data and the judgment result. [Effects of the Invention]

[0016] The present invention has the advantage of automatically determining the number of dependents under tax law for disabled young dependents, or the applicability of income adjustment deductions, which cannot be accurately determined using paper tax return forms. The present invention also has the advantage of accurately counting the number of dependents under tax law for disabled dependents and determining the applicability of income adjustment deductions for disabled young dependents, without the need for the filer to be conscious of the process. The present invention also has the advantage of avoiding an increase in the burden on end-user filers during year-end tax adjustments. The present invention also has the advantage of allowing ordinary employees to file year-end tax adjustments without being aware of the complex differences in scope between the Income Tax Act and the Local Tax Act, thereby improving trust in the system's systemic aspects. The present invention also has the advantage of being able to accommodate even the most minor systemic details without requiring ordinary employees to perform unusual operations. [Brief explanation of the drawings]

[0017] [Figure 1] FIG. 1 is a diagram showing an example of a conventional deduction declaration process. [Figure 2] FIG. 2 is a diagram showing an example of a conventional deduction declaration process. [Figure 3] FIG. 3 is a diagram showing an example of a conventional deduction declaration process. [Figure 4] FIG. 4 is a diagram showing an example of a conventional deduction declaration process. [Figure 5] FIG. 5 is a diagram showing an example of a conventional deduction declaration process. [Figure 6] FIG. 6 is a block diagram showing an example of the configuration of the income deduction management device according to this embodiment. [Figure 7] FIG. 7 is a flowchart showing an example of the process of the income deduction management device in this embodiment. [Figure 8] FIG. 8 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 9] FIG. 9 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 10]FIG. 10 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 11] FIG. 11 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 12] FIG. 12 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 13] FIG. 13 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 14] FIG. 14 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 15] FIG. 15 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 16] FIG. 16 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 17] FIG. 17 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 18] FIG. 18 is a diagram showing an example of the income deduction management process in this embodiment. [Figure 19] FIG. 19 is a diagram showing an example of the income deduction management process in this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0018] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0019] [1. Overview] First, an outline of the present invention will be described with reference to Figures 1 to 5. Figures 1 to 5 are diagrams showing an example of a conventional deduction declaration process.

[0020] Year-end tax adjustment is a procedure for calculating the correct amount of income tax that salaried employees should pay and settling the difference between that amount and the amount of withholding tax deducted from their salary for that year. The dependent deduction declaration form, which is filled out to receive various deductions such as dependent deductions, requires both the filer and the administrator to accurately file and check the form within a short period of time. The filer is the person who fills out and submits the information about their spouse, children, and other dependents, while the administrator is the person who checks whether the submitted declaration form is filled out correctly and calculates the tax amount and deductions based on that data.

[0021] In addition, the eligibility requirements for income tax deductions for young dependents in year-end adjustments are that their total income, including retirement income, is 480,000 yen or less, and the eligibility requirements for resident tax deductions are that their total income, excluding retirement income, is 480,000 yen or less. However, on paper dependent deduction declaration forms, young dependents enter the amount of their total income, excluding retirement income, so there is no way to determine their exact total income. As a result, there is a risk that filers may make incorrect declarations on their dependent deduction declaration forms and income adjustment deduction declaration forms, and administrators may not notice these incorrect declarations.

[0022] Furthermore, because young dependents are recorded as data related to resident tax on the dependent deduction declaration form, the income amount must be recorded excluding the amount of retirement income. It is also possible to apply income tax deductions such as disability deductions and income adjustment deductions, but the amount of retirement income must be included in determining whether these income tax deductions apply. However, because there is no space on the dependent deduction declaration form for entering the amount of retirement income for young dependents, in the past, administrators were unable to correctly determine whether income tax deductions applied (in order to make a correct determination, administrators would need to collect data on the amount of retirement income on a separate form), and filers sometimes made incorrect declarations without realizing the difference between the requirements for resident tax deductions and those for income tax deductions.

[0023] Therefore, in the past, paper tax returns did not allow accurate declaration of dependents under the age of 16 who have retirement income, and since the number of dependents under the age of 16 who have retirement income was limited, few people consciously filed their tax returns correctly.As a result, there was a risk that filers would file incorrectly, and since administrators had no way of determining this, there was a risk of incorrect deductions being made during year-end adjustments.

[0024] Therefore, in this embodiment, a system is provided that allows the filer to file a correct deduction declaration without being aware of it.

[0025] In the past, as shown in Figure 1, in the case of a correct declaration of dependent deductions, Employee A determined the disability deduction eligibility requirement based on a total income of 500,000 yen, including retirement income, and filed a correct declaration without including Dependent A in the disability deduction headcount. In the case of an incorrect declaration, as shown in Figure 3, Employee A determined the disability deduction eligibility requirement based on a total income of 400,000 yen excluding retirement income, and included Dependent A in the disability deduction headcount, resulting in an incorrect declaration. However, as shown in Figure 2, because the contents of the dependent deduction declarations are the same to the administrator (because it is not possible to determine whether retirement income exists), both declarations appear correct, making it difficult to accurately check the declarations of the filers. Here, as shown in Figures 1 and 3, the total income amount, including retirement income, is 500,000 yen, but the actual amount is 400,000 yen excluding retirement income. Furthermore, since the disability deduction eligibility requirement is a total income of 480,000 yen, including retirement income, Dependent A, whose total income is 500,000 yen, is not eligible for the deduction.

[0026] Furthermore, previously, as shown in Figure 4, in the case of a correct declaration of income adjustment deduction, Employee A determined the application requirements for the income adjustment deduction based on a total income of 500,000 yen, including retirement income, and filed the declaration without listing dependent A on the declaration, while, as shown in Figure 5, Employee A determined the application requirements for the income adjustment deduction based on the total income (total income excluding retirement income) listed on the dependent deduction declaration, and filed the declaration incorrectly by listing dependent A on the declaration. Furthermore, the application requirements for the income adjustment deduction are being under 23 years old and having a total income of 480,000 yen or less, including retirement income, but because dependent A's total income is 500,000 yen, the requirements are not met and the deduction is not applied. Furthermore, as shown in Figure 5, if such a declaration is filed, the individual's salary income will exceed 8.5 million yen, and the conditions for the disability deduction (under 16 years old, general disability / special disability, total income including retirement income exceeding 480,000 yen, and total income excluding retirement income not exceeding 480,000 yen) and the conditions for the income amount adjustment deduction (under 16 years old, total income including retirement income exceeding 480,000 yen, and total income excluding retirement income not exceeding 480,000 yen) will be met. Therefore, if an audit is conducted by the tax office, an incorrect deduction will be made in the income tax deduction, and additional tax will be levied.

[0027] [2. Configuration] An example of the configuration of the income deduction management device 100 according to this embodiment will be described with reference to Fig. 6. Fig. 6 is a block diagram showing an example of the configuration of the income deduction management device 100 according to this embodiment.

[0028] 6, the income deduction management device 100 is a commercially available desktop personal computer. Note that the income deduction management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0029] The income deduction management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units included in the income deduction management device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0030] The communication interface unit 104 communicably connects the income deduction management apparatus 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the income deduction management apparatus 100 and the server 200 communicably with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0031] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0032] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes. The storage unit 106 may be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 includes an income deduction management database 106a.

[0033] The income deduction management database 106a stores income deduction management data. Here, the income deduction management database 106a may be an income deduction management storage means that stores template data for tax returns for dependent deductions, etc., and criteria for determining deduction requirements. The income deduction management database 106a may also store employee dependent data that sets the juvenile non-deduction category for dependents of salaried employees. The income deduction management database 106a may also store employee tax data that sets the number of general disabled employees of salaried employees. The income deduction management database 106a may also store employee annual tax adjustment data that sets the disability deduction amount and / or income adjustment deduction amount for salaried employees. The income deduction management database 106a may also store tax return data for dependent deductions, etc., data on family members filing tax returns for dependent deductions, and / or other income data.

[0034] The control unit 102 is a CPU or the like that comprehensively controls the income deduction management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. Functionally, the control unit 102 includes a judgment acquisition unit 102a, a tax return preparation unit 102b, and a tax return output unit 102c.

[0035] The determination acquisition unit 102a acquires the result of the determination of the deduction requirements for dependents. Here, when the date of birth, estimated salary income, and retirement income of the dependent of the salary earner are set on a declaration screen that allows the user to set income deduction declaration items, the determination acquisition unit 102a may acquire the result of the determination of the deduction requirements for the dependent based on the determination criteria. Furthermore, when the date of birth, estimated salary income, and retirement income of the dependent are set on the declaration screen, the determination acquisition unit 102a may calculate the estimated total salary income for the current year, which is the sum of the estimated salary income and the retirement income, and acquire dependent deduction declaration family data that sets the estimated salary income, retirement income, estimated total salary income for the current year, and the result of the determination of the deduction requirements for the dependent based on the determination criteria. Here, the determination result may include a category for the dependent that does not meet the juvenile income deduction, indicating whether the dependent is under a certain age and whether the estimated total salary income for the current year exceeds a certain amount. Furthermore, when the disability deduction category, the dependent's date of birth, the estimated salary income, and the retirement income amount are set on the declaration screen, the determination acquisition unit 102a may acquire the determination result of the deduction requirements for the dependent based on the determination criteria. Furthermore, the determination acquisition unit 102a may update the non-deduction category for young people set in the employee dependent data based on the dependent deduction declaration family data. Furthermore, the determination acquisition unit 102a may update the number of general disabled persons set in the employee tax data based on the dependent deduction declaration family data.

[0036] The tax return preparation unit 102b prepares tax return data for dependent deductions, etc. Here, the tax return preparation unit 102b may prepare tax return data for dependent deductions, etc., which sets the presence or absence of dependents receiving deductions and the number of such dependents based on the template data and the determination result. Furthermore, when the presence or absence of tax dependents or the presence or absence of retirement allowances, etc., for dependents is set to "yes" on the tax return screen, the tax return preparation unit 102b may execute display control to enable the setting of an estimated salary income amount on the tax return screen. Furthermore, when the presence or absence of other income data is set to "yes" on the tax return screen, the tax return preparation unit 102b may execute display control to enable the setting of a retirement income income amount on the tax return screen.

[0037] The declaration output unit 102c outputs various data including a declaration screen for a tax return for deductions for dependents, etc. Here, the declaration output unit 102c may display a declaration screen on which tax return items for income deductions can be set. Furthermore, the declaration output unit 102c may display tax return data for deductions for dependents, etc., or may print out the tax return data for deductions for dependents, etc.

[0038] [3. Specific Examples] A specific example of this embodiment will be described with reference to FIGS.

[0039] [Income Deduction Management Processing] An example of the income deduction management process in this embodiment will now be described with reference to Fig. 7. Fig. 7 is a flowchart showing an example of the process of the income deduction management apparatus 100 in this embodiment.

[0040] As shown in FIG. 7, the report output unit 102c displays a report screen on the output device 114, on which the report items for income deductions can be set (step SA-1).

[0041] Then, when the taxpayer sets the dependent's date of birth, estimated salary income, and retirement income amount on the declaration screen, the judgment acquisition unit 102a calculates the total estimated salary income for the year, which is the sum of the estimated salary income and the retirement income amount, and acquires dependent deduction declaration family data that sets the estimated salary income, retirement income amount, estimated total salary income for the year, and the judgment results of the deduction requirements for the dependent based on the judgment criteria (step SA-2).

[0042] Then, the tax return preparation unit 102b prepares tax return data for dependent deductions, etc., based on the template data and the dependent deduction declaration family data, which sets the presence or absence and number of dependents who are eligible for deductions (step SA-3).

[0043] Then, the judgment acquisition unit 102a updates the non-exempt juvenile income deduction category set in the employee dependent data stored in the income deduction management database 106a based on the dependent deduction declaration family data, updates the number of general disabled persons set in the employee tax data stored in the income deduction management database 106a (step SA-4), and terminates the processing.

[0044] An example of the income deduction management process in this embodiment will now be described with reference to Figures 8 to 12. Figures 8 to 12 are diagrams showing an example of the income deduction management process in this embodiment.

[0045] In this embodiment, when a user files a declaration on the declaration screen for the dependent deduction declaration form for a young dependent who also receives a retirement allowance, the user must be prompted to enter the amount of the retirement allowance, etc. However, as shown in Figure 8, if "tax dependent" or "receives retirement allowance, etc." is checked, a text box is displayed for entering the estimated amount of salary income for this year, as shown in Figure 9.

[0046] In this embodiment, when "Other Income Data" is checked as shown in Figure 9, a text box for entering the amount of retirement income is displayed as shown in Figure 10. Here, as shown in Figure 10, in this embodiment, if the person is a dependent for resident tax purposes, they are required to declare them as a tax dependent. Therefore, even though the total income including retirement income is 500,000 yen, which means they are not a dependent for income tax purposes, they may be required to check the box if they are a dependent for resident tax purposes. In this way, this embodiment prompts the user to enter items that are not included in the paper dependent deduction declaration form on the screen.

[0047] In this embodiment, as shown in Figure 10, the system automatically determines whether the requirements for income tax deductions are met based on the amount of retirement income entered by the filer, and creates correct tax return data for dependent deductions, etc., as shown in Figures 11 and 12. As shown in Figure 11, in this embodiment, the determination is based on the total income amount, including retirement income, of 500,000 yen, so the number of dependents is not counted. Also, as shown in Figure 12, in this embodiment, the determination is based on the total income amount, including retirement income, of 500,000 yen, so the requirement checkboxes are not checked.

[0048] An example of the income deduction management process in this embodiment will be described with reference to Figures 13 to 19. Figures 13 to 19 are diagrams showing an example of the income deduction management process in this embodiment.

[0049] As shown in FIG. 13 , in this embodiment, dependent deduction declaration family data (records) are added to the dependent deduction declaration family table based on the settings on the declaration screen. Here, as shown in FIG. 13 , the calculation is performed using the formula "total resident tax income excluding retirement income (calculation item) = total income - retirement income_income amount." Also, as shown in FIG. 13 , if total income including retirement income exceeds 480,000 yen, the "juvenile income deduction non-exempt category" is updated (automatically determined) to "1." Note that, as shown in FIG. 14 , in this embodiment, the roles and update conditions for "total resident tax income," "tax dependent," and "juvenile income deduction non-exempt category" are set. For example, in this embodiment, based on the declared data, the system automatically determines the "juvenile income deduction non-exempt category" based on the following conditions: "under 16 years old," "tax dependent = 1," and "total income > 480,000," the system sets the value to "1," and otherwise sets the value to "0." This allows the system to distinguish whether total income including retirement income exceeds 480,000 yen, a factor that cannot be determined based on paper declarations alone.

[0050] As shown in FIGS. 15 and 16, in this embodiment, with regard to the data of disabled people, the number of "general disabled people ('16 years or older' and 'disability category = 1' and 'tax dependent = 1') or ('under 16 years old' and 'disability category = 1' and 'tax dependent = 1' and 'junior income deduction non-exempt category = 0')" and the number of "special disabled people ('16 years or older' and 'disability category = 2' and 'cohabitation category = 0' and 'tax dependent = 1')" or ('under 16 years old' and 'disability category = 2' and 'cohabitation category = 0' and 'tax dependent = 1')" are used. The number of people is counted based on the conditions of "Number of specially disabled persons living together" ("16 years of age or older", "Disability Category = 2", "Living together Category = 1", "Tax dependent = 1", and "Junior income deduction non-exempt category = 0") and "Number of specially disabled persons living together" ("16 years of age or older", "Disability Category = 2", "Living together Category = 1", "Tax dependent = 1", and "Junior income deduction non-exempt category = 0") or ("Under 16 years of age", "Disability Category = 2", "Living together Category = 1", "Tax dependent = 1", and "Junior income deduction non-exempt category = 0"), and the dependent deduction declaration data is created. Here, in this embodiment, if the total income including retirement income exceeds 480,000 yen, the number of young dependents (junior income deduction non-exempt category = 1) is excluded from the count. Therefore, as shown in FIG. 15, dependent A whose total income including retirement income is more than 480,000 yen (500,000 yen) is not counted as a dependent, and as shown in FIG. 16, dependent B whose total income including retirement income is 480,000 yen or less (450,000 yen) is counted as a dependent. In this way, in this embodiment, the administrator can determine how many people are eligible for the disability deduction by checking the amount of retirement income declared on the declaration screen and the value of the non-deduction category for young people.

[0051] 17 to 19, in this embodiment, the deduction amount is calculated in the year-end adjustment calculation based on the declaration data. Here, as shown in Fig. 17, in this embodiment, the employee dependents table is updated based on the dependent deduction declaration family table.

[0052] 18, in this embodiment, the number of ordinary disabled persons and the number of minor dependents are automatically calculated based on the data in the employee dependents table, and the number of dependents who meet the conditions ("16 years or older" and "disability category = 1" and "tax dependent = 1") or ("under 16 years old" and "disability category = 1" and "tax dependent = 1" and "classification other than minor income deduction = 0") is counted, and the employee tax table is updated. Here, as shown in FIG. 18, in this embodiment, if the "classification other than minor income deduction" is "1", the number of ordinary disabled persons is not counted.

[0053] As shown in Figure 19, in this embodiment, the number of general disabled people in the employee tax table is 0, so the disability deduction amount is not calculated and is set to 0 yen, and although there are young dependents, the condition for the income adjustment deduction is that the dependent relatives have a total income including retirement income of 480,000 yen or less, so the category for young dependents not included in the income deduction in the employee tax table is "1", so the requirements for the income adjustment deduction are not met and the income adjustment deduction amount is not calculated and is set to 0 yen.

[0054] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0055] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0056] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0057] 5. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0058] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0059] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0060] Furthermore, with regard to the income deduction management device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0061] For example, all or any part of the processing functions of the income deduction management device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the income deduction management device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0062] In addition, this computer program may be stored in an application program server connected to the income deduction management apparatus 100 via any network, and all or part of it may be downloaded as needed.

[0063] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0064] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0065] The various databases stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0066] The income deduction management device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device connected to any peripheral device. The income deduction management device 100 may be realized by installing software (including programs or data) that causes the device to realize the processes described in this embodiment.

[0067] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0068] The present invention is useful in various industries, including the accounting industry that handles year-end tax adjustments. [Explanation of symbols]

[0069] 100 Income deduction management device 102 Control section 102a Judgment acquisition section 102b Tax Return Preparation Department 102c Declaration output section 104 Communication interface unit 106 Storage section 106a Income Deduction Management Database 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. An income deduction management device comprising a memory unit and a control unit, The storage unit an income deduction management storage means for storing template data for tax return forms for deductions for dependents, etc., and criteria for determining deduction requirements; Equipped with The control unit a declaration output means for displaying a declaration screen on which declaration items for income deductions can be set; a determination acquisition means for acquiring a determination result of the deduction requirements for the dependent relatives based on the determination criteria when the date of birth, estimated salary income, and retirement income amount of the dependent relatives of the salary earner are set on the declaration screen; a tax return preparation means for preparing tax return data for dependent deductions, etc., which sets the presence or absence and number of dependents who are eligible for deductions based on the template data and the determination result; An income deduction management device comprising:

2. The determination acquisition means The income deduction management device of claim 1, characterized in that when the date of birth, the estimated salary income, and the retirement income amount of the dependent relative are set on the declaration screen, the device calculates the total estimated salary income for the year, which is the sum of the estimated salary income and the retirement income amount, and obtains dependent deduction declaration family data that sets the estimated salary income, the retirement income amount, the total estimated salary income for the year, and the judgment result of the deduction requirements for the dependent relative based on the judgment criteria.

3. The determination result is 3. The income deduction management device according to claim 2, further comprising a category for non-deduction of young relatives indicating whether the dependents are under a predetermined age and whether the estimated total salary income for this year exceeds a predetermined amount.

4. The determination acquisition means The income deduction management device described in claim 1, characterized in that when the disability deduction category, the date of birth of the dependent relative, the estimated salary income amount, and the retirement income income amount are set on the declaration screen, the judgment result of the deduction requirements for the dependent relative is obtained based on the judgment criteria.

5. The declaration output means The income deduction management device described in claim 1, characterized in that when the tax return screen is set to indicate whether or not there are tax dependents, or whether or not the dependent relatives are receiving retirement allowances, etc., display control is executed on the tax return screen to enable the estimated salary income amount to be set.

6. The declaration output means The income deduction management device of claim 5, characterized in that when the presence or absence of other income data is set to yes on the declaration screen, display control is executed to enable the retirement income amount to be set on the declaration screen.

7. The income deduction management storage means Furthermore, the system stores employee dependent data in which the non-exempt category for the juvenile income deduction for the dependent relatives of the salary earner is set, The determination acquisition means 4. The income deduction management device according to claim 3, further comprising: updating the category of children not included in the income deduction set in the employee dependent data based on the dependent deduction declaration family data.

8. The income deduction management storage means Furthermore, employee tax data is stored that sets the number of general disabled employees among the salary earners, The determination acquisition means 5. The income deduction management device according to claim 4, further comprising: updating the number of general disabled persons set in the employee tax data based on the setting contents of the disability deduction category.

9. An income deduction management method to be executed by an income deduction management device having a storage unit and a control unit, The storage unit an income deduction management storage means for storing template data for tax return forms for deductions for dependents, etc., and criteria for determining deduction requirements; Equipped with Executed in the control unit: a declaration output step for displaying a declaration screen on which income deduction declaration items can be set; a determination acquisition step for acquiring a determination result of the deduction requirements for the dependent relatives based on the determination criteria when the date of birth, estimated salary income, and retirement income amount of the dependent relatives of the salary earner are set on the declaration screen; a tax return preparation step for preparing tax return data for dependent deductions, etc., which sets the presence and number of dependents who are eligible for deductions based on the template data and the determination result; An income deduction management method comprising:

10. An income deduction management program to be executed by an income deduction management device having a storage unit and a control unit, The storage unit an income deduction management storage means for storing template data for tax return forms for deductions for dependents, etc., and criteria for determining deduction requirements; Equipped with In the control unit, a declaration output step for displaying a declaration screen on which income deduction declaration items can be set; a determination acquisition step for acquiring a determination result of the deduction requirements for the dependent relatives based on the determination criteria when the date of birth, estimated salary income, and retirement income amount of the dependent relatives of the salary earner are set on the declaration screen; a tax return preparation step for preparing tax return data for dependent deductions, etc., which sets the presence and number of dependents who are eligible for deductions based on the template data and the determination result; Income deduction management program to help you do this.

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