Inheritance planning support system

Abstract

We assist in determining the priority of multiple measures when formulating an inheritance plan. [Solution] The information processing according to the present invention includes the steps of: acquiring attribute information of the deceased related to the timing of the inheritance, asset information indicating the assets owned by the deceased, and projected lifetime income and expenditure information indicating the projected lifetime income and expenditure of the heir; determining the priority of consideration for multiple measures included in inheritance planning based on the acquired attribute information, asset information, and projected lifetime income and expenditure information; and outputting information based on the determined priority.

Description

Technical Field

[0001] The present invention relates to a succession plan support system.

Background Art

[0002] In the scenario of formulating a succession plan, it is required to ensure the fairness and validity of the successors. Therefore, for those who plan the succession upon receiving the request from the client (so-called advisors), in addition to the health status of the decedent, wishes for succession, details of the property subject to succession, the current situation of the successors and the desired life plan and other conditions, a wide range of knowledge such as tax law knowledge, knowledge of insurance products, and knowledge of real estate transactions is required. From this perspective, there is a simulation system for supporting the formulation of the succession content (such as Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] Even when using the conventional simulation system as described above, it is still difficult to formulate a succession plan with appropriate content.

[0005] For example, when formulating a succession plan, the viewpoints or items to be considered can be roughly classified into four categories: asset retention, asset formation, asset inheritance, and asset management. In the conventional simulation system, for example, there are those that have functions such as calculating the values inherited by each successor regarding property division and inheritance tax, and functions for calculating the future cash flow prediction of the successors regarding asset management. However, ultimately, the user has to determine the overall strategy of the succession plan, such as whether property division should be considered first or asset management should be considered first. On the other hand, as mentioned above, there are many matters to consider when formulating inheritance details, and it is necessary to consider them comprehensively and from a wide range of perspectives, such as real estate transactions, taxes, and insurance. However, there are few people who have experience in formulating inheritance plans or who possess such knowledge. People with little experience in formulating inheritance plans or those whose knowledge is biased (for example, a tax accountant may have extensive knowledge of tax-saving measures but little knowledge of real estate utilization) often struggle with deciding which of the above multiple items to consider first. If the order of consideration is different, it is not uncommon for the content of the final inheritance plan to be completely different from what is appropriate. Furthermore, there is a risk that the inheritance plan will focus solely on measures within the scope of the consultant's expertise (for example, if the user is a tax accountant, the plan may be appropriate from the perspective of tax saving measures, but not from the perspective of asset management, as they are not a financial planner). In other words, while it may be relatively easy to pursue partial optimization by focusing on one aspect, it is difficult to pursue overall optimization by comprehensively considering multiple perspectives. Thus, the reality was that many users found it difficult to effectively use conventional simulation systems.

[0006] The present invention aims to support the decision-making process regarding the priority of multiple measures when formulating an inheritance plan. [Means for solving the problem]

[0007] In one aspect, the present invention provides a program for a computer to execute an acquisition step of acquiring attribute information of a deceased person related to the timing of inheritance, property information indicating the assets owned by the deceased, and projected lifetime income and expenditure information indicating the projected lifetime income and expenditure of the heir; a decision step of determining the priority of consideration for multiple measures included in inheritance planning based on the attribute information, property information, and projected lifetime income and expenditure information acquired in the acquisition step; and an output step of outputting information based on the priority determined in the decision step. [Effects of the Invention]

[0008] According to the present invention, when formulating an inheritance plan, it is possible to make decisions regarding the priority of multiple measures. [Brief explanation of the drawing]

[0009] [Figure 1] A diagram showing an example configuration of the information processing device 100. [Figure 2] A diagram showing an example of the information stored in table TB1. [Figure 3] A diagram showing an example of the information stored in table TB2. [Figure 4] A diagram showing an example of the operation of the information processing device 100. [Figure 5] Figure (1) shows an example of the screen display of the information processing device 100. [Figure 6] Figure (2) shows an example of the screen display of the information processing device 100. [Figure 7] A diagram showing an example configuration of the information processing device 200. [Figure 8] A diagram showing an example of the operation of the information processing device 200. [Modes for carrying out the invention]

[0010] <Examples> Figure 1 shows the configuration of the information processing device 100. The information processing device 100 is, for example, a general-purpose personal computer, a smartphone, or a server, and includes an input means 10, a processor 20, an output means 30, and a storage unit 40. The input means 10 is implemented by an input device such as a keyboard, mouse, or touchscreen. The input means 10 functions as an acquisition unit 101 that acquires information on urgency, information on inherited property, and information on the status of heirs, as will be described later. The processor 20 is implemented as a CPU or other processor and functions as a decision unit 201 that generates an inheritance plan including information on the priority of each measure by referring to the information acquired by the acquisition unit 101 and tables TB1 and TB2. The output means 30 is implemented as an information output device such as a display, speaker, or communication interface, and functions as a display unit 301. The display unit 301 outputs the information generated by the determination unit 201 as images or sound on its own terminal, or transmits the information to other terminals for transmission from output devices connected to those terminals. The memory unit 40 is a storage device such as a semiconductor memory or a hard disk, and stores a program for realizing the functions described later on the information processing device 100. This program is read and executed by the processor 20, and functions as the decision unit 201. In addition, tables TB1 and TB2, which are referenced by the decision unit 201, are stored in the memory unit 40.

[0011] Figure 2 shows an example of the information described in table TB1. Table TB1 stores a pattern number that is identified by a combination of urgency, asset status, and heir status. Urgency refers to the urgency of implementing inheritance planning, or in other words, the degree of time available to implement each measure. Specifically, it is expressed using at least the deceased's attribute information regarding their predicted life expectancy (in other words, the predicted timing of inheritance). For example, in this example, urgency is defined by which of three categories—low, medium, or high—the deceased belongs to, but it could also be defined by a numerical value. Specifically, urgency can be calculated by the difference between the deceased's attributes (age, gender, health status, etc.), at least based on their current age, and the predicted timing of death calculated by the average life expectancy or other predetermined algorithm. This urgency can influence the content of the inheritance plan. For example, if inheritance is expected to occur far in the future, it is often more appropriate to prioritize measures to increase assets through investment. On the other hand, if inheritance is imminent, it is often more appropriate to prioritize considering the organization and division of assets.

[0012] The term "asset status" refers to information about the specific details (type, nature, etc.) of all or part of the assets owned by the deceased. In this example, it consists of items related to "tax payment funds," which concerns whether or not the deceased possesses sufficient cash to pay inheritance tax and other taxes, and information related to the nature of the assets (for example, "red asset ratio," which indicates the proportion of assets whose value does not meet certain conditions within the total assets). In other words, "having tax payment funds" means that the deceased has the cash and deposits necessary for paying inheritance tax and other inheritance-related expenses, while "not having tax payment funds" means that there is a shortage of cash and deposits necessary for inheritance. Generally, if there is a shortage of tax payment funds, the heirs may incur debt if the current assets are inherited as they are, so appropriate measures will be necessary.

[0013] Red assets, also known as non-performing assets, belong to the asset category with low liquidity (cannot be converted into cash), while blue assets belong to the asset category with high liquidity (cannot be converted into cash). Generally, if the proportion of red assets to total assets (red asset ratio) is 30% or more, it is considered undesirable because it narrows the options for asset management after inheritance. Therefore, here we have adopted the distinction of whether the red asset ratio is 30% or more or less as information indicating the nature of the assets. The content and number of information items regarding the asset situation shown in Figure 2 are just examples; essentially, any indicator that shows the contents of the assets subject to inheritance is acceptable.

[0014] The heir situation is information regarding the future income and expenditure predictions of the heir (for each heir if there are multiple). "LP" means life planning, and "spouse LP" and "child LP" are information regarding the future property of the decedent's spouse and child respectively. For example, in the case of assuming no inheritance (or assuming inheritance according to a predetermined algorithm (an algorithm of dividing all property according to law)), they are the average values of the lifetime income and expenditure of each heir. LP is calculated using a predetermined algorithm based on, for example, the annual income, age, occupation, family composition of each heir, and the life plan desired by each heir. "Plus" means that the average value of the lifetime income and expenditure is positive, which is a favorable state. "Minus" means that the average value of the lifetime income and expenditure is negative, which is an unfavorable state. For example, it can be said that it is desired to increase the heir's property through asset management as much as possible before or after inheritance. Expressing LP as a binary choice of plus (black figure) / minus (red figure) is just an example. In short, any indicator that shows the asset situation of the heir is acceptable.

[0015] Figure 3 shows an example of the information stored in table TB2. In the example of this figure, the content of the countermeasures and their consideration order are described in association with each pattern number. The countermeasures include those for the purpose of holding assets, forming assets, inheriting assets, and operating assets. And each countermeasure is roughly classified into those to be executed before inheritance and those to be executed after inheritance. As shown in this figure, for each of before and after inheritance, which countermeasure should be taken in which order (including the case of executing in parallel) is described.

[0016] For example, for pattern number 1, a countermeasure order is described, which is to consider in the order of asset retention, asset formation, asset inheritance, and asset management. More specifically, in asset retention, first review the blue assets for one year to improve profitability and increase available funds. For asset formation, within the next two years, conduct asset restructuring (changing the type of assets), such as purchasing highly profitable real estate properties. For asset inheritance, execute property division within the next two years. This is because, reflecting the situation of pattern number 1 where there is time margin until the occurrence of inheritance, there is margin in tax payment funds, the held assets are excellent, and there is financial margin for the decedent, the policy of suppressing inheritance tax while maximizing assets is considered reasonable. Thereafter, from the perspective of asset management, review the CF (cash flow) as appropriate, and if necessary, execute asset restructuring (such as cashing out real estate).

[0017] On the other hand, in the case of pattern number 2, a countermeasure is described, which is to first execute CF analysis within one year from the perspective of asset management, then execute tax countermeasures from the perspective of asset retention (for two years), execute property restructuring from the perspective of asset formation (for two years), and thereafter execute property division from the perspective of asset inheritance. This reflects the situation where, despite having many red assets, there is a shortage of tax payment funds. In this situation, if asset inheritance is considered first, fairness among heirs at the time of inheritance may be ensured, but there is a possibility that non-performing assets or liabilities will be inherited, making it difficult to call it a proper inheritance plan overall. Therefore, in the case of this pattern, before property division, first execute CF analysis, select candidates for sorting out, improve profitability, secure tax payment funds, and take measures such as borrowing to purchase income-generating properties to reduce inheritance tax while obtaining income.

[0018] Figure 4 shows an example of the operation in the information processing apparatus 100. First, the information processing device 100 acquires urgency information, asset status, and heir status (S31). For example, it displays screen SC1 shown in Figure 5 and prompts the user to input information such as age, health status, availability of tax payment funds and red asset ratio, and whether the spouse LP, child LP, and red asset ratio are 30% or more. In this example, the urgency information includes age and health status classifications, and the asset status includes availability of tax payment funds and red asset ratio, as well as information on the spouse and child LPs. In this example, the user only needs to input six pieces of information, and it is not necessary to input, for example, the detailed valuation of all assets, so it is easy to obtain a draft inheritance plan including the order of countermeasures. It should be noted that the user may not be aware of the debt ratio or the heir's LP information. In this case, for example, a separate life simulation program or asset management program may be installed on the information processing device 100, the user may be prompted to start this program, and after the program starts, the user may be asked to input information to calculate the LP and debt ratio, and the LP and debt ratio calculated by that program may be imported into this program.

[0019] Next, the information processing device 100 determines the priority of the acquired countermeasure items in table TB1 (S32). Specifically, it refers to table TB1 based on the input information and determines the corresponding pattern number. Then, it refers to table TB2 and reads out information about the countermeasures corresponding to the identified pattern number.

[0020] Next, the information processing device 100 generates screen data based on the information about the countermeasures it has read and displays it on the screen (S33). An example of the screen displayed at this time is shown in Figure 6. In this example, it is proposed to consider and implement the following in order: asset retention (specifically, review of blue assets), asset formation (specifically, restructuring of assets), and asset succession (specifically, division).

[0021] According to the above example, when formulating an inheritance plan, a proposal is made that includes information on which of the multiple perspectives or items to consider should be prioritized (or implemented). Therefore, users of this program (businesses, advisors, etc., who have been requested to formulate an inheritance plan by inheritance parties or other clients) can use the presented information as a guide to begin formulating a more detailed inheritance plan. Users do not have to worry about the order of consideration or choose an inappropriate order, so they can efficiently create a plan with appropriate content. Furthermore, by presenting the results shown in Figure 6 to the client, it is possible to give the client a sense of security that the presented order of consideration is objectively appropriate (in other words, that it is not biased based on the advisor's personal opinion) before they receive a final and specific inheritance plan proposal. In addition, since the presented information includes information on the order of measures (it is an inheritance plan that includes chronological information), it is possible to propose the optimal method of property division and management of inherited property to each heir, taking into account not only the appropriateness at the time of inheritance but also the future of the heirs (inheritance of the next generation).

[0022] <Variation> The configuration and operation described above are merely examples of embodiments of the present invention, and can be modified by appropriately combining the following aspects, for example.

[0023] As a method for determining the order and content of countermeasures based on the information entered in a table format in S32 of Figure 4, the method is not limited to referring to pre-prepared table-format data as described above, but any other arbitrary algorithm can be used. In short, any algorithm that takes information indicating urgency, asset status, and heir status as input and outputs the order of countermeasures is sufficient. This algorithm may be expressed as a predetermined mathematical formula, or as a parameter set representing a machine learning model.

[0024] Users are free to use the information illustrated in Figure 6 as they see fit. For example, a user can use the suggested order as a guideline to manually activate a program prepared separately on the information processing device 100, and, if necessary, determine the details of the measures (for example, in the case of asset restructuring, how much real estate to purchase, or in the case of asset succession, who to transfer which assets to).

[0025] Alternatively, the information processing device 100 may be provided with a function to formulate specific plans for asset retention, asset formation, asset succession, and asset management. Figure 7 shows an example configuration of an information processing device 200 according to a modified version of the present invention, and Figure 8 shows an example of operation of the information processing device 200. As shown in Figure 7, the information processing device 200 includes a processor 20A in place of the processor 20. In addition to the decision unit 201, the processor 20A functions as an asset retention module 211, an asset formation module 212, an asset succession module 213, and an asset management module 214. As shown in Figure 8, the information processing device 200 performs the processes S31 and S32 shown in Figure 4 to determine the priority of each measure, and then, either automatically or in response to user input, calls the asset retention module 211, asset formation module 212, asset succession module 213, and asset management module 214 according to the determined consideration order to determine the specific details of each measure and determine a final inheritance plan (for example, one that includes measures up to the time when all primary heirs die), and presents it to the user. Here, if all the information necessary to propose a final inheritance plan has been pre-inputted into the information processing device 100, the steps S31, S32, S41, and S42 shown in Figure 8 may be executed automatically and sequentially.

[0026] In the example above, inheritance-related measures were classified into four categories based on their purpose and perspective: asset preservation, asset formation, asset succession, and asset management. However, the number of categories, the method of classification, and the definitions are arbitrary. Furthermore, the order or priority mentioned above includes cases where multiple measures are considered or implemented simultaneously. In short, it is sufficient to include chronological information about the timing of considering or implementing multiple measures.

[0027] Furthermore, some of the functions of the information processing device 100 may be implemented by other hardware, or a single function may be realized in cooperation with other hardware. In short, the information processing system according to the present invention requires that one or more processors comprising the information processing system perform the steps of: acquiring attribute information of the deceased, property information indicating the assets owned by the deceased, and projected lifetime income and expenditure information indicating the projected lifetime income and expenditure of the heirs; determining the priority of consideration for multiple items related to inheritance planning based on the attribute information, property information, and projected lifetime income and expenditure information acquired in the acquisition step; and outputting information based on the priority determined in the determination step. [Explanation of symbols]

[0028] 100, 200... Information processing device, 10... Input means, 20, 20A... Processor, 30... Output means, 40... Storage unit, 101... Acquisition unit, 201... Determination unit, 301... Display unit, 211... Asset holding module, 212... Asset formation module, 213... Asset succession module, 214... Asset management module

Claims

1. On the computer, Acquisition steps include obtaining attribute information of the deceased related to the timing of inheritance, asset information showing the assets owned by the deceased, and projected lifetime income and expenditure information showing the projected lifetime income and expenditure of the heirs, Based on the attribute information, asset information, and projected lifetime income and expenditure information obtained in the aforementioned acquisition step, a decision step is made to determine the priority of consideration for multiple measures included in inheritance planning. An output step that outputs information based on the priority determined in the aforementioned decision step. A program to execute.

2. The attribute information includes information regarding the predicted life expectancy of the deceased. The program according to claim 1.

3. The attribute information includes information regarding the age and health status of the deceased. The program according to claim 2.

4. The aforementioned asset information includes information on whether or not the owner possesses cash or deposits sufficient to pay inheritance tax. The program according to claim 1.

5. The aforementioned property information includes information indicating the percentage of the total property whose asset value does not meet the specified conditions. The program according to claim 4.

6. The aforementioned measures include those aimed at asset retention, asset formation, asset transfer, and asset management. The program according to claim 1.

7. A means for acquiring attribute information of the deceased related to the timing of inheritance, asset information indicating the assets owned by the deceased, and projected lifetime income and expenditure information indicating the projected lifetime income and expenditure of the heirs, Based on the acquired attribute information, asset information, and projected lifetime income and expenditure information, a decision-making mechanism is used to determine the priority of consideration for multiple items related to inheritance planning. An output means that outputs information based on the determined priority. An information processing system having

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