A tax information management device, a tax information management method, and a program for managing tax information used in calculating the tax base amount for fixed asset tax.

Abstract

Improve the accuracy of updating tax information. [Solution] The system includes an acquisition unit 131 that acquires land registration information associated with land identification information and usage status information associated with land identification information, a storage unit 12 that stores land tax information associated with land identification information, and a determination unit that determines that correct land tax information is not stored in the storage unit 12 if the land registration information associated with a first land identification information, which is one of the land identification information, contains a predetermined phrase indicating a change in land use, and the information of 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 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.

Description

Technical Field

[0001] The present invention relates to a tax information management device for managing tax information used for calculating fixed asset tax amounts and the like, a tax information management method, and a program for managing tax information used for calculating the taxable standard amount of fixed asset tax.

Background Art

[0002] A calculation device for automatically calculating fixed asset tax amounts is used to calculate the fixed asset tax amount imposed on fixed assets of land. For example, in Patent Document 1, it is proposed that the calculation device calculates the fixed asset tax amount based on tax information such as the taxable standard amount.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] In order to correctly calculate the fixed asset tax amount, the tax information used for calculating the fixed asset tax amount needs to be accurate. In order to ensure the accuracy of the tax information, it is conceivable to use land registration information to update the tax information so that the tax information is accurate. The land registration information may include information indicating that the land use category has been changed.

[0005] When the land registration information includes information indicating that the land use category has been changed, the changed land use category (hereinafter, registered land use category) included in the land registration information is surveyed on-site by a registration officer, so it shows a correct situation as the land use category under the Real Estate Registration Act, but there is a problem that it does not necessarily match the taxable land use category for fixed asset tax.

[0006] Therefore, the present invention has been made in view 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 in calculating the tax base amount of fixed asset tax, which can improve the accuracy of updating tax information. [Means for solving the problem]

[0007] A tax information management device according to a first aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land and usage status information associated with the land identification information; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when the land registration information associated with a first land identification information, which is one of the land identification information, includes a predetermined phrase indicating a change in land use, and the information of 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 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.

[0008] A second aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of land use and the date on which the status of land use was determined; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when the land registration information associated with a first land identification information, which is one of the land identification information, does not include a predetermined phrase indicating a change in land use, and the information of 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 status of the land included in the land registration information associated with the first land identification information and the status of the land included in the land use information associated with the first land identification information, whichever has a more recent date on which the status of the land corresponding to the first land identification information was determined.

[0009] A third aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and the land registration information associated with a first land identification information, which is one of the land identification information, which includes a predetermined phrase indicating a change in land use, the date on which the status of the land included in the land use 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 land registration information associated with the first land identification information was determined, and the first land identification information is associated with the The system includes a determination unit that determines that the correct land tax information is not stored in the storage unit if the information of at least one item of the land tax information stored in the storage unit does not indicate the status of the land included in the usage information associated with the first land identification information, and that the correct land tax information is not stored in the storage unit if 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 information associated with the first land identification information was determined, and the information of 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 status of the land included in the land registration information associated with the first land identification information, and does not determine whether the information of the taxable land category of the correct land tax information is stored in the storage unit.

[0010] A fourth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of land use and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and a statement indicating that the land registration information associated with a first land identification information, which is one of the land identification information, includes the results of a national land survey, and the first land identification information The system includes a determination unit that determines that the correct land tax information is not stored in the storage unit if the date on which the status of the land included in the associated land registration information was determined is newer than the date on which the status of the land included in the usage information associated with the first land identification information was determined, and the information of 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 status indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0011] A fifth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of land use and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when there is no land use information associated with a first land identification information which is one of the land identification information, and 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0012] A tax information management device according to a sixth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when there is no land registration information associated with a first land identification information which is one of the land identification information, and 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 situation indicated by the information of an item that matches at least one item of the land tax information included in the land use 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 land use information.

[0013] The determination unit may determine that the correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information does not contain the prescribed wording, and the date indicated by the more recent 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 on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the information of 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 status indicated by the more recent date on which the land status corresponding to the first land identification information was determined.

[0014] The determination unit determines that the land registration information associated with the first land identification information contains a predetermined phrase, the date on which the land status included in the land use 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 land use information associated with the first land identification information was determined is newer than the date on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the taxable land category information of the land tax information stored in the storage unit in association with the first land identification information is the current land category information included in the land use information associated with the first land identification information. If there is no corresponding relationship, it is determined that the correct land tax information is not stored in the storage unit. If 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 information associated with the first land identification information was determined, and the information of 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 status of the land included in the land registration information associated with the first land identification information, it is determined that the correct land tax information is not stored in the storage unit, and it is not necessary to determine whether or not the information of the taxable land category of the correct land tax information is stored in the storage unit.

[0015] The determination unit may determine that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information includes a predetermined phrase and a phrase indicating that it includes the results of a national land survey, 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 information associated with the first land identification information was determined, and the information of 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 status indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0016] The determination unit does not need to determine whether the correct land tax information is stored in the storage unit if the land registration information associated with the first land identification information contains a predetermined phrase. The tax information management device may further include an update unit that performs a process to register the correct land tax information in the storage unit in association with the first land identification information if the determination unit determines that the correct land tax information is not stored in the storage unit. The tax information management device may further include an update unit that performs a process to update or delete the land tax information stored in the storage unit in association with the first land identification information if the determination unit determines that the correct land tax information is not stored in the storage unit and the land tax information that has been determined to be incorrect in association with the first land identification information is stored there, so that the land tax information indicates the correct land tax information.

[0017] The tax information management device may further include an information provision 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 tax information should be updated before updating the land tax information, and update the land tax information after obtaining instructions from the user to update the land tax information. The update unit may display the updated land tax information by period, by address number, by owner, or by updated item. The information management device may further include a calculation unit that calculates the tax base amount based on the updated land tax information after the update unit has updated the land tax information.

[0018] A seventh aspect of the present invention is a tax information management method for managing tax information used in calculating the tax base amount of fixed asset tax, which is executed by a computer, and comprises the steps of: acquiring land registration information associated with land identification information for identifying land, and usage status information associated with the land identification information; and determining that correct land tax information is not stored in the storage unit when the land registration information associated with a first land identification information, which is one of the land identification information, contains predetermined wording indicating a change in land use, and the information of 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 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.

[0019] A tax information management method according to an eighth aspect of the present invention is a tax information management method executed by a computer for managing tax information used in calculating the tax base amount of fixed asset tax, comprising the steps of: acquiring land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; and determining that correct land tax information is not stored in the storage unit when the land registration information associated with a first land identification information, which is one of the land identification information, does not contain a predetermined phrase indicating a change in land use, and the information of 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 status of the land included in the land registration information associated with the first land identification information and the status of the land included in the land use information associated with the first land identification information, whichever has a more recent date on which the status of the land corresponding to the first land identification information was determined.

[0020] A ninth aspect of the present invention is a tax information management method performed by a computer for managing tax information used to calculate the tax base amount of fixed asset tax, comprising the steps of: acquiring land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; and referring to a storage unit that stores land tax information associated with the land identification information, the method determines whether the land registration information associated with a first land identification information, which is one of the land identification information, contains a predetermined phrase indicating a change in land use, and whether the date on which the status of the land was determined in the land use information associated with the first land identification information is newer than the date on which the status of the land was determined in the land registration information associated with the first land identification information, and the first land identification information The system includes the step of determining that correct land tax information is not stored in the storage unit if the information of 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 status of the land included in the usage information associated with the first land identification information; and determining that correct land tax information is not stored in the storage unit if 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 information associated with the first land identification information was determined, and the information of 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 status of the land included in the land registration information associated with the first land identification information, and not determining whether or not correct information on the taxable land category of the land tax information is stored in the storage unit.

[0021] A tax information management method according to a tenth aspect of the present invention is a tax information management method performed by a computer for managing tax information used in calculating the tax base amount of fixed asset tax, comprising the steps of acquiring land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the land identification information, which includes the land use status and the date on which the land use status was determined, and referring to a storage unit that stores land tax information associated with the land identification information, wherein the land registration information associated with a first land identification information, which is one of the land identification information, includes wording indicating that the results of a national land survey are included, and 1. The method includes the step of determining that correct land tax information is not stored in the storage unit if the date on which the status of the land included in the land registration information associated with the land identification information was determined is newer than the date on which the status of the land included in the usage information associated with the first land identification information was determined, and the information of 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 status indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0022] A tax information management method according to an eleventh aspect of the present invention is a tax information management method executed by a computer for managing tax information used in calculating the tax base amount of fixed asset tax, comprising the steps of: acquiring land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; and determining that correct land tax information is not stored in the storage unit when the land use information associated with a first land identification information, which is one of the land identification information, does not exist, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information, which is the correct land tax information.

[0023] A tax information management method according to a twelfth aspect of the present invention is a tax information management method executed by a computer for managing tax information used in calculating the tax base amount of fixed asset tax, comprising the steps of: acquiring land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and land use information associated with the land identification information, which includes the status of land use and the date on which the status of use was determined; and determining that correct land tax information is not stored in the storage unit when there is no land registration information associated with a first land identification information which is one of the land identification information, and 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 situation indicated by the information of an item that matches at least one item of the land tax information included in the land use 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 land use information.

[0024] A program for managing tax information used in calculating the tax base amount for fixed asset tax according to a thirteenth aspect of the present invention causes a computer to perform the steps of: acquiring land registration information associated with land identification information for identifying land, and usage information associated with the land identification information; and determining that correct land tax information is not stored in the storage unit when the land registration information associated with a first land identification information, which is one of the land identification information, contains predetermined wording indicating a change in land use, and the information of 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 situation indicated by the information of 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 the information of an item that corresponds to at least one item of the land tax information included in the usage information.

[0025] A program for managing tax information used to calculate the taxable standard amount of fixed-asset tax according to the 14th aspect of the present invention causes a computer to obtain land identification information associated with land identification information for identifying land, land registration information including at least a cause or purpose of registration and a cause date when the cause of registration occurred, and usage status information associated with the land identification information and including a usage status of the land and a date when the usage status was determined; refer to a storage unit that stores land tax information associated with the land identification information, and determine that correct land tax information is not stored in the storage unit when a predetermined phrase indicating a change in land category is not included in the land registration information associated with a first land identification information that is one of the land identification information, and at least one item of information in the land tax information stored in the storage unit in association with the first land identification information does not indicate a situation where the date when the situation of the land corresponding to the first land identification information was determined is newer than the situations of the land included in the land registration information associated with the first land identification information and the situations of the land included in the usage status information associated with the first land identification information.

[0026] A program for managing tax information used in calculating the tax base amount for fixed asset tax according to a 15th aspect of the present invention includes the steps of: obtaining from a computer land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; and land use information associated with the land identification information, which includes the status of land use and the date on which the status of land use was determined; and referring to a storage unit that stores land tax information associated with the land identification information, which includes a predetermined phrase indicating a change of land use in the land registration information associated with a first land identification information, and the date on which the status of land was determined in the land use information associated with the first land identification information is newer than the date on which the status of land was determined in the land registration information associated with the first land identification information, and the first land identification information is associated with the predetermined phrase If the information of at least one item of the land tax information stored in the memory unit does not indicate the status of the land included in the usage information associated with the first land identification information, it is determined that the correct land tax information is not stored in the memory unit. If 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 information associated with the first land identification information was determined, 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 of the land included in the land registration information associated with the first land identification information, it is determined that the correct land tax information is not stored in the memory unit, and the system does not determine whether or not the information of the taxable land category of the correct land tax information is stored in the memory unit.

[0027] A program for managing tax information used to calculate the taxable standard amount of fixed asset tax according to the 16th aspect of the present invention causes a computer to acquire land registration information that is associated with land identification information for identifying land and includes at least a cause or purpose of registration and a cause date when the cause of registration occurred, and usage status information that is associated with the land identification information and includes the usage status of the land and the date when the usage status was determined; refer to a storage unit that stores land tax information associated with the land identification information, and determine that the correct land tax information is not stored in the storage unit when a statement indicating that the survey results by national land survey are included in the land registration information associated with the first land identification information, which is one of the land identification information, and the date when 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 when the status of the land included in the usage status information associated with the first land identification information was determined, and at least one item of information in the land tax information stored in the storage unit in association with the first land identification information does not indicate a status 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 an item of information corresponding to at least one item of the land tax information included in the land registration information.

[0028] A program for managing tax information used in calculating the tax base amount for fixed asset tax according to a 17th aspect of the present invention causes a computer to perform the following steps: acquire land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; use status information associated with the land identification information, which includes the use status of the land and the date on which the use status was determined; and determine that correct land tax information is not stored in the storage unit when the use status information associated with a first land identification information, which is one of the land identification information, does not exist, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information, which is the correct land tax information.

[0029] A program for managing tax information used in calculating the tax base amount for fixed asset tax according to the 18th aspect of the present invention causes a computer to perform the following steps: acquire land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; use status information associated with the land identification information, which includes the use status of the land and the date on which the use status was determined; and determine that correct land tax information is not stored in the storage unit when there is no land registration information associated with a first land identification information which is one of the land identification information, and 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 situation indicated by the information of an item that matches at least one item of the land tax information included in the use 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 use status information. [Effects of the Invention]

[0030] According to the present invention, the accuracy of updating tax information is improved. [Brief explanation of the drawing]

[0031] [Figure 1] This document outlines the tax information management system of the embodiment. [Figure 2] An example of land tax information is shown below. [Figure 3] The configuration of the tax information management device is shown. [Figure 4] An example of land tax information is shown. [Figure 5] An example of land registration information is shown. [Figure 6] This shows an example of updating land tax information by the update department. [Figure 7] An example of land tax information is shown. [Figure 8] An example of land registration information is shown. [Figure 9] An example of usage information is shown below. [Figure 10] Here is another example of how the update department updates land tax information. [Figure 11] This shows another example of updating and registering land tax information by the update department. [Figure 12] This shows another example of updating and registering land tax information by the update department. [Figure 13] This flowchart shows the processing procedure for updating land tax information using the tax information management device. [Figure 14] This flowchart shows the processing procedure for updating land tax information using the tax information management device. [Figure 15] This shows a modified version of the tax information management system, illustrating the configuration of the tax information management system. [Modes for carrying out the invention]

[0032] [Overview of the Tax Information Management System S] Figure 1 shows an overview of the tax information management system S of this embodiment. The tax information management system S is a system for local governments such as cities, towns, and villages to manage the tax base amount of fixed asset tax, and comprises a tax information management device 1 and one or more information terminals 2. The tax information management system S is installed, for example, in the offices and town halls of local governments.

[0033] The tax information management device 1 is, for example, a computer. The tax information management device 1 is connected to a server 3 managed by the Legal Affairs Bureau, etc., via a network N1. The tax information management device 1 generates tax information. The tax information includes land tax information for taxing land. The tax information may also include information on land that is exempt from tax or land that is eligible for tax reduction or exemption. The tax information may also include house tax information for taxing houses. The tax information management device 1 manages the generated tax information. Based on the generated tax information, the tax information management device 1 calculates the tax base amount for fixed asset tax.

[0034] The tax information management device 1 stores the generated tax information in a tax information database on a storage medium and displays the tax information on one or more information terminals 2 connected via network N2 in response to requests from those terminals 2. An information terminal 2 is, for example, a computer used by an employee of a local government. Network N1 is, for example, the internet, and network N2 is, for example, an intranet, although network N2 may also be the internet.

[0035] Figure 2 shows an example of land tax information. The tax information shown in Figure 2 represents the content of each piece of information about the land that is stored in association with the land identification information managed in the tax information database. Land identification information is information used to identify the land, such as the address number, property number, or property number. The content of the tax information shown in Figure 2 is generated based on the content of the land registration information contained in the electronic registration data obtained from server 3, or it is entered by local government officials.

[0036] The tax information management device 1 generates land tax information based on the registration information contained in the electronic registration data obtained from the server 3, but there may be cases where the generated land tax information does not match the current situation. For example, even if a taxable house is built on land corresponding to a certain land identification information, the taxable land category in the land tax information corresponding to that land identification information may not be residential land.

[0037] The tax information management device 1 selects land tax information stored in association with any of the land identification information (hereinafter also referred to as the first land identification information) to be checked. For example, the tax information management device 1 obtains information specifying the first land identification information from the information terminal 2, and selects the land tax information corresponding to the first land identification information specified in the obtained specification information to be checked. The tax information management device 1 identifies or obtains other information corresponding to the first land identification information. For example, 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 obtained by the tax information management device 1 from the server 3.

[0038] Land use information includes the current land use category, the status of use, or the existence, type, structure, floor area, and status of use of buildings on the land, as well as the date on which this status of use was determined. Land use information also includes photographs of the land corresponding to the first land identification information or buildings located on the land corresponding to the first land identification information, map images corresponding to the first land identification information, on-site survey results by municipalities, etc., of the land corresponding to the first land identification information or buildings located on the land corresponding to the first land identification information, cadastral register information created through cadastral surveys that includes the address number, land use category, land area, owner, and details of changes, etc., current land use survey or building survey for calculating the assessed value, declaration documents when a declaration of destruction is made by a person who should apply for demolition registration, permits or notifications based on the Agricultural Land Act, Fire Service Act, etc., or assessment information such as parcels indicating similar situations, standard land, roads, or land being used as a whole, and external information such as resident registration information. Map images are images of any format that show the location or shape of land or buildings, such as topographic maps, residential maps, land parcel maps, official land maps, land area survey maps, subdivision maps, building plans, floor plans, design drawings, or layout plans. Usage information may be generated based on land tax information for land taxation purposes.

[0039] In cases where multiple parcels of land are used as a single unit, the usage information may include photographs of the land corresponding to the land identification information of the adjacent land or buildings located on the land corresponding to the land identification information of the adjacent land, map images corresponding to the land identification information of the adjacent land, and on-site survey results of buildings located on the land corresponding to the land identification information of the adjacent land or buildings located on the land corresponding to the land identification information of the adjacent land.

[0040] The following describes the general processing in the tax information management system S. First, the tax information management device 1 obtains registration electronic data, including land registration information, from the server 3 (Figure 1 (1)). The tax information management device 1 obtains the land registration information contained in the obtained registration electronic data (Figure 1 (2)). The tax information management device 1 obtains usage status information (Figure 1 (3)).

[0041] The tax information management device 1 determines whether the land registration information corresponding to the first land identification information contains prescribed wording indicating that the cause or purpose of registration is a change of land category (Figure 1, (4)). If the land registration information does not contain prescribed wording indicating that the cause or purpose of registration is a change of land category, the tax information management device 1 determines that the cause or purpose of registration for this land registration information is something other than a change of land category (for example, transfer of ownership). At this time, the tax information management device 1 updates 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 (for example, 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) with the information of an item that matches at least one item of this land tax information included in this land registration information, or the information of an item that corresponds to at least one item of this land tax information included in this land registration information (Figure 1, (5)). On the other hand, if the land registration information contains prescribed wording indicating that the cause or purpose of the registration is a change of land use, the tax information management device 1 determines that the cause or purpose of the registration in this land registration information is a change of land use.

[0042] The changed land category included in the land registration information is based on the applicant's self-declaration, and therefore may not be accurate if the applicant lacks knowledge of registration. For this reason, the tax information management device 1 updates some items of the land tax information (e.g., registered land category code, registered land category name) if the land registration information contains prescribed wording indicating that the cause or purpose of registration is a change of land category, but does not update other items of the land tax information (e.g., taxable land category code, taxable land category name). In this way, the tax information management device 1 suppresses the reflection of potentially inaccurate land registration information in the land tax information, thereby improving the accuracy of updating the land tax information.

[0043] [Configuration of Tax Information Management Device 1] Figure 3 shows the configuration of the tax information management device 1. The tax information management device 1 includes a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 includes an acquisition unit 131, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135.

[0044] The communication unit 11 includes a communication controller for sending and receiving data to and from the server 3 via the network N1, and for sending and receiving data to and from the information terminal 2 via the network N2. The communication unit 11 inputs the received data to the control unit 13. Instead of inputting the received data to the control unit 13, the communication unit 11 may notify the control unit 13 that it has received the data. The communication unit 11 also transmits the data it has 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 in order to display the display data on the information terminal 2.

[0045] The storage unit 12 includes storage media such as ROM (Read Only Memory), RAM (Random Access Memory), and hard disk. The storage unit 12 stores programs executed by the control unit 13. The storage unit 12 also stores registration information contained in the electronic registration data received by the communication unit 11 from the server 3. The storage 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 contained in the electronic registration data received from the server 3.

[0046] The memory unit 12 stores multiple pieces of tax information. The tax information is created, for example, based on land registration information, house registration information, or external information. The tax information includes multiple pieces of land tax information associated with multiple pieces of land identification information for identifying land. The land tax information may also include information on multiple land tax registers and multiple supplementary land tax registers associated with multiple pieces of land identification information for identifying land. The land tax information may also include external information such as valuation information (road value, plot size). The tax information may also include multiple pieces of house tax information associated with multiple pieces of house identification information for identifying houses. The tax information may also include information on multiple house tax registers and multiple supplementary house tax registers associated with multiple pieces of house identification information for identifying houses.

[0047] The memory unit 12 stores electronic data on land use that associates land identification information with land use information. The land use information includes the current land category, the status of use, or the existence, type, structure, floor area, and status of use of buildings, as well as the date on which this status of use was determined. The land use information may include, for example, photographs of land corresponding to a certain land identification information or buildings located on that land, a map image corresponding to the land identification information, the results of on-site surveys conducted by municipalities, etc., of the land corresponding to the land identification information or buildings located on that land, cadastral register information created by cadastral surveys that includes the address, land category, area, owner, and details of changes, etc., current land category surveys or building surveys for calculating the assessed value, declaration documents when a declaration of destruction is made by a person who should apply for demolition registration, permits or notifications based on the Agricultural Land Act or the Fire Service Act, etc., or assessment information such as plots of land that are similar in situation, standard plots, roads, or land used as a whole, resident registration information, etc.

[0048] There are a total of 23 types of land categories included in land registration information (hereinafter also referred to as registered land categories), while there are a total of 9 types of land categories included in land tax information (hereinafter also referred to as taxable land categories). The memory unit 12 stores land category information that shows the correspondence between the registered land categories included in land registration information and the taxable land categories included in land tax information. This land category information is used by the determination unit 132, which will be described later, to determine whether the land conditions shown in the land registration information match the land conditions shown in the land tax information. For example, this land category information shows that there is a correspondence between the registered land category "reservoir" in the land registration information and the taxable land category "miscellaneous land" in the land tax information, indicating that the land conditions match.

[0049] The storage unit 12 stores owner information that shows the correspondence between the registered owner name included in the land registration information and the registered owner code, registered owner name, taxable owner code, and taxable owner name included in the land tax information. Similar to land use information, this owner information is used by the determination unit 132 to determine whether the land status shown in the land registration information matches the land status shown in the land tax information. For example, the owner information stored in the storage unit 12 indicates that, for example, the registered owner indicated by the registered owner name "X1" matches the taxable owner indicated by the taxable owner code "Y1".

[0050] The memory unit 12 stores correspondence 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 correspondence item information is used, for example, by the update unit 133 to identify items in the land registration information that match or correspond to items in the land tax information.

[0051] The control unit 13 is, for example, a CPU (Central Processing Unit), and by executing the program stored in the storage unit 12, it functions as an acquisition unit 131, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135.

[0052] The acquisition unit 131 acquires various types of information via the communication unit 11. The acquisition unit 131 acquires electronic registration data, including land registration information, created by 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 this land identification information, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred. The acquisition unit 131 associates the land identification information and land registration information contained in the acquired electronic registration data and stores them in the storage unit 12. Based on the acquired registration information, the acquisition unit 131 creates tax information, including land tax information or building tax information. The acquisition unit 131 associates the created land tax information, etc., with the land identification information and stores it in the storage unit 12.

[0053] Furthermore, the acquisition unit 131 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 from, for example, an information terminal 2 used by a field surveyor, 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 electronic usage status data from the information terminal 2, which associates the usage status information with land identification information of the land corresponding to this usage status information.

[0054] 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 past electronic usage data with the time of acquisition, without erasing past electronic usage data from the storage unit 12.

[0055] After acquiring the registration electronic data and the usage status electronic data, the acquisition unit 131 obtains instruction information from the information terminal 2 to instruct the checking of land tax information. Along with the instruction information, the acquisition unit 131 also obtains designation information from the information terminal 2 to specify the land identification information corresponding to the land tax information to be checked.

[0056] The determination unit 132 determines whether the land tax information stored in the storage 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 along with the instruction information contains a predetermined phrase. The predetermined phrase is, for example, a phrase indicating that the cause or purpose of the registration is a change of land category. First, we will explain how the determination unit 132 determines the correctness of the land tax information when the usage information corresponding to the first land identification information is not stored in the storage unit 12.

[0057] [Determining the accuracy of land tax information when usage information is not stored] When land is registered for purposes other than changes in land use, such as the transfer of ownership, an on-site inspection by a registrar may not be conducted at the time of land registration. When land is registered for purposes other than changes in land use, such as the transfer of ownership, the land registration information does not involve a change in land use, and therefore has relatively high reliability as tax information. For this reason, the determination unit 132 refers to the land registration information to determine whether the land tax information is correct or incorrect.

[0058] For example, if the land registration information associated with the first land identification information does not contain a predetermined phrase indicating a change in land use, the determination unit 132 determines whether the land status indicated by the information of 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 the information of an item in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, or by the information of an item in the land registration 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 storage unit 12 if the land status indicated by the information of 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 the information of an item in the land registration information that matches at least one item of this land tax information, or by the information of an item in the land registration information that corresponds to at least one item of this land tax information.

[0059] For example, the determination unit 132 refers to the owner information stored in the storage unit 12 and determines that the land status indicated by the land tax information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by the land registration information if there is a correspondence between the taxable owner code indicated by the land tax information stored in the storage unit 12 in association with the first land identification information and the registered owner name indicated by the land registration 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 if there is no correspondence between the taxable owner code indicated by the land tax information and the registered owner name indicated by the land registration information.

[0060] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the land conditions indicated by the information of at least one item of land tax information stored in the storage unit 12 in association with the first land identification information do not match the land conditions indicated by the information of an item in the land registration information that matches at least one item of this land tax information, or the information of an item in the land registration information that corresponds to at least one item of this land tax information. For example, the determination unit 132 determines whether the correct taxable land category is stored in the storage unit 12 in the land tax information, but the determination unit 132 may also determine whether the correct current land category is stored in the storage unit 12 in the land tax information. The current land category is an evaluation item used in the evaluation that is the premise for calculating the tax base amount. The method by which the determination unit 132 determines the correctness of the land tax information will be explained below with reference to Figures 4 and 5.

[0061] Figure 4 shows an example of land tax information. In the example in Figure 4, among the various pieces of information included in the land tax information, the address number as an example of land identification information, the taxable land category, the taxable land area, and the date that caused the land tax information to be updated at the most recent update are shown. Figure 5 shows an example of land registration information. In the example in Figure 5, among the various pieces of information included in the land registration information, the address number as an example of land identification information, the registered land category, the cause or purpose of registration, the registered land area, the date on which the cause of registration occurred, and remarks are shown.

[0062] The determination unit 132 determines that, as shown in the first row from the top of Figure 5, the cause or purpose of registration included in the land registration information associated with location number "400-1" is "consolidation of parcels," and that the prescribed wording indicating a change in land category is not included in this land registration information. The determination unit 132 determines whether the land conditions indicated by this land registration information match the land conditions 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 the correct land tax information is not stored in the storage unit 12 because the registration information for location number "400-1" in Figure 5 does not include the prescribed wording indicating a change in land category, and the registered land area of ​​"2500" square meters in this land registration information does not match the taxable land area of ​​"1000" square meters associated with location number "400-1" in Figure 4.

[0063] The determination unit 132 determines, as shown in the fourth row from the top of Figure 5, that the cause or purpose of registration included in the land registration information stored in association with location number "430" is "error," and that the prescribed wording indicating a change in land category is not included in this land registration information. The determination unit 132 determines, in the fourth row from the top of Figure 4, whether the land status indicated by the land tax information associated with the same location number "430" matches the land status indicated by the land registration information associated with location number "430" in Figure 5. The determination unit 132 determines that the correct land tax information is stored in the storage unit 12 because the registration information for "430" in Figure 5 does not include the prescribed wording indicating a change in land category, and the land status indicated by this land tax information matches the land status indicated by this land registration information.

[0064] When a change in land use is registered, an on-site inspection is conducted by a registrar or other official. Because the registered land use included in land registration information is based on self-declaration, it is less reliable as a taxable land use included in tax information compared to the current land use included in usage information, which reflects the results of on-site inspections 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 tax information. Of the 23 types of registered land use, the registered land use name and the taxable land use name match for 8 types, and there is a correspondence between registered land use and taxable land use with the same name. The remaining 15 types of registered land use all correspond to the taxable land use "miscellaneous land".

[0065] In some municipalities, the current land use category is used as the taxable land use category in land tax information or tax statements. In other municipalities, both the taxable land use category and the current land use category are listed together 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, the current land use category corresponding to the registered land use category is uniquely determined for 22 types other than miscellaneous land. On the other hand, when the registered land use category is "miscellaneous land," there are many different patterns in the relationship between the registered land use category and the current land use category, so a separate on-site survey may be necessary when determining the current land use category and the taxable land use category.

[0066] Therefore, the determination unit 132 does not determine whether the land tax information is correct if, when a change in land category is registered, land use information reflecting the results of an on-site survey has not been created. For example, the determination unit 132 does not determine whether the land tax information corresponding to the first land identification information is correct if the land registration information contains a predetermined phrase indicating a change in land category, and land use information corresponding to the first land identification information is not stored.

[0067] Similarly, if the date on which the land status indicated by the land use information was finalized is earlier than the date on which the land status indicated by the land registration information was finalized, it is highly likely that the results of the on-site survey by the municipality, etc., have not yet been reflected in the land use information. For this reason, the determination unit 132 does not determine whether the correct land tax information is stored in the storage unit 12 if the land registration information associated with the first land identification information contains the prescribed wording, and the date on which the land status included in the land use information associated with the first land identification information was finalized is earlier than the date on which the land status included in the land registration information associated with the first land identification information was finalized. In this case, the determination unit 132 may, when the acquisition unit 131 acquires new land use information, refer to the new land use information and determine whether the land tax information corresponding to the first land identification information is correct.

[0068] [Determination of the accuracy of land tax information based on the results of the National Land Survey 1] If the land registration information includes wording indicating that it includes the results of a national land survey, the registered land categories included in this land registration information are considered to reflect the results of on-site surveys conducted by municipalities, etc., and therefore have relatively high reliability as taxable land categories included in the tax information. For this reason, the determination unit 132 refers to this land registration information to determine whether the land tax information is correct or incorrect.

[0069] 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 national land survey. If the land registration information associated with the first land identification information includes wording indicating that it includes the results of a national land survey, the determination unit 132 determines whether the land conditions indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information match the land conditions indicated by the information of an item in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, or by the information of an item in this land registration information that corresponds to at least one item of this land tax information.

[0070] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the land conditions indicated by the information of at least one item in the land tax information do not match the land conditions indicated by the information of an item in the land registration information that matches at least one item in the land tax information, or the information of an item in the land registration information that corresponds to at least one item in the land tax information. On the other hand, the determination unit 132 determines that correct land tax information is stored in the storage unit 12 if the land conditions indicated by the information of at least one item in the land tax information match the land conditions indicated by the information of an item in the land registration information that matches at least one item in the land tax information, or the information of an item in the land registration information that corresponds to at least one item in the land tax information.

[0071] For example, the determination unit 132 determines whether the land conditions indicated by the taxable land category included in the land tax information associated with the first land identification information match the land conditions indicated by the registered land category included in the land registration information associated with the first land identification information. At this time, the determination unit 132 refers to the land category information stored in the storage unit 12 and determines whether the taxable land category included in the land tax information corresponding to the first land identification information has a correspondence with the registered land category included in the land registration information corresponding to the first land identification information.

[0072] For example, the determination unit 132 determines that the land conditions indicated by the taxable land category in the land tax information to be checked corresponding to the first land identification information match the land conditions indicated by the registered land category in the land registration information corresponding to the first land identification information if the taxable land category in the land registration information corresponding to the first land identification information is "miscellaneous land", the registered land category in the land registration information corresponding to the first land identification information is "reservoir", and the land category information stored in the storage unit 12 indicates that the registered land category "reservoir" in the land registration information has a correspondence with the taxable land category "miscellaneous land" in the land tax information.

[0073] The registered land category "miscellaneous land" is a land category not included in other registered land categories, and there are many different patterns in the relationship between the registered land category, the current land category, and the taxable land category. 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 category information has a correspondence with the registered land category included in the land registration information corresponding to the first land category information if the land registration information corresponding to the first land category information includes wording indicating that a change in land category has been registered, and the changed registered land category is "miscellaneous land".

[0074] When a field survey is conducted by a municipality or other entity, new land use information reflecting the results of the field survey is created. The determination unit 132 may, when the acquisition unit 131 acquires new land use information corresponding to the first land identification information, refer to this land use information and determine whether the current land use category included in this land use information corresponds to the taxable land category included in the land tax information corresponding to the first land identification information, thereby determining whether the correct land tax information is stored in the storage unit 12.

[0075] The determination unit 132 determines that, in the example in the third row from the top of Figure 5, the remarks in the land registration information associated with location number "420" include the phrase "results from the national land survey," indicating that it includes the results of the national land survey. The determination unit 132 determines whether the land conditions indicated in the land tax information associated with location number "420" in the third row from the top of Figure 4 match the land conditions indicated in this land registration information.

[0076] The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the registration information for address number "420" in Figure 5 includes the phrase "results from the national land survey," which indicates that it includes the results of the national land survey, and there is no correspondence between the taxable land category "farmland" in the land tax information associated with address number "420" and the changed registered land category "forest" in the land registration information associated with address number "420."

[0077] The determination unit 132 determines that, in the example in the fifth row from the top of Figure 5, the remarks in the land registration information associated with location number "440-1" contain the phrase "results from the national land survey," which indicates that the results of the national land survey are included. The determination unit 132 determines whether the land conditions indicated in the land tax information associated with location number "440-1" in the fifth row from the top of Figure 4 match the land conditions indicated in this land registration information.

[0078] The determination unit 132 determines that the correct land tax information is stored in the storage unit 12 because the registration information for address number "440-1" in Figure 5 includes the phrase "results from the national land survey," which indicates that the survey results from the national land survey are included, and the land status indicated by the land tax information associated with address number "440-1" matches the land status indicated by the land registration information associated with address number "440-1".

[0079] The determination unit 132 may determine whether the land status indicated by the information of 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 the information of an item in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, or by the information of an item in the land registration information that corresponds to at least one item of this land tax information.

[0080] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the land registration information includes a predetermined phrase indicating a change in land use, the land registration information includes the phrase "results of the national land survey" indicating that it includes the results of the national land survey, and the information of 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 information of an item 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 information of an item in the land registration information that corresponds to at least one item of the land tax information.

[0081] The determination unit 132 does not need to determine whether the land tax information stored in the storage unit 12 in association with the first land identification information is correct if the registered land category of the land registration information associated with the first land identification information is "miscellaneous land".

[0082] [Determining the accuracy of land tax information when usage information is stored] Next, we will explain how to determine the accuracy of 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 stored in the storage unit 12. As mentioned above, when a change in land category is registered, an on-site inspection is conducted by a registrar, etc. On the other hand, the current land category included in the usage status information reflects the results of on-site inspections by municipalities, etc., and is therefore more reliable as a taxable land category included in tax information than the registered land category included in 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 or not.

[0083] First, the determination unit 132 determines whether the land registration information associated with the first land identification information contains a predetermined phrase. If the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined phrase, it determines whether the land conditions indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information match the land conditions indicated by the information of an item in the usage status information corresponding to the first land identification information that matches at least one item of this land tax information, or by the information of an item in the usage status information that corresponds to at least one item of this land tax information.

[0084] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the land conditions indicated by the information of at least one item of the land tax information associated with the first land identification information do not match the land conditions indicated by the information of an item in the land use information associated with the first land identification information that matches at least one item of this land tax information, or the information of an item in the land use information that corresponds to at least one item of this land tax information. The determination unit 132 determines that correct land tax information is stored in the storage unit 12 if the land conditions indicated by the information of at least one item of the land tax information associated with the first land identification information match the land conditions indicated by the information of an item in the land use information corresponding to the first land identification information that matches at least one item of this land tax information, or the information of an item in the land use information that corresponds to at least one item of this land tax information.

[0085] The method by which the determination unit 132 determines the accuracy of land tax information will be explained below with reference to Figures 7 to 9. Figure 7 shows an example of land tax information. In the example of Figure 7, among the various pieces of information included in the land tax information, the address number, the taxable land category, the taxable land area, and the date that caused the most recent update of the land tax information are shown as examples of land identification information.

[0086] Figure 8 shows an example of land registration information. In the example in Figure 8, among the various pieces of information included in the land registration information, the location number as an example of land identification information, the registered land category, the cause or purpose of registration, the registered land area, the date on which the cause of registration occurred, and remarks are shown. Figure 9 shows an example of land use information. In the example in Figure 9, among the various pieces of information included in the land use information, the location number as an example of land identification information, the current land category, and the date of the survey are shown.

[0087] The determination unit 132 determines that, in the example shown in the first row from the top of Figure 8, the cause of registration or purpose of registration of the land registration information associated with location number "420" contains the prescribed wording indicating a change in land category. In this case, the determination unit 132 determines whether the land tax information associated with location number "420" shown in the third row from the top of Figure 7 matches the usage information associated with location number "420" in the first row from the top of Figure 9.

[0088] The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the cause of registration or purpose of registration of the land registration information associated with location number "420" in Figure 8 contains a prescribed phrase indicating a change in land category, and the taxable land category "farmland" in the land tax information associated with location number "420" in Figure 7 does not match the current land category "residential land" in the usage information associated with location number "420" in Figure 9.

[0089] [Determining the accuracy of land tax information using prior confirmed information] Of the land registration information and land use information, the information with the most recent date on which the land status was determined is more reliable. However, if the date that caused the update of the land tax information is newer than the land registration information and land use information, it may not be appropriate to refer to the land registration information, etc., to determine whether the land tax information is correct or not. Also, even if the date on which the land status was determined in the land registration information is newer than the land use information and land tax information, if the land registration information includes a change in land category, it may not be appropriate to refer to the land registration information to determine whether the land tax information is correct or not. For this reason, the determination unit 132 does not determine whether the land tax information is correct or not if the date that caused the update of the land tax information is newer than the land registration information and land use information, the date on which the land status was determined in the land registration information is newer than the land use information and land tax information, and the land registration information includes a change in land category.

[0090] For example, the determination unit 132 determines which of the land registration information associated with the first land identification information and the land use information associated with the first land identification information has a more recent date on which the status of the land corresponding to the first land identification information was determined (hereinafter also referred to as the prior confirmed information). Next, the determination unit 132 determines whether the date on which the status of the land corresponding to the prior confirmed information associated with the first land identification information was determined is newer than the date on which the update was indicated by the land tax information stored in the storage unit 12 in association with the first land identification information. Furthermore, if the prior confirmed information associated with the first land identification information is land registration information, the determination unit 132 determines whether the said land registration information contains wording indicating a change in land use.

[0091] The determination unit 132 determines whether the land conditions indicated by at least one item of the land tax information match the land conditions indicated by the prior confirmed information if the date on which the land conditions indicated by the prior confirmed information associated with the first land identification information were finalized is newer than the date on which the land tax information stored in the storage unit 12 in association with the first land identification information was updated. If the prior confirmed information is land registration information, the determination unit 132 determines whether the land conditions indicated by at least one item of the land tax information match the land conditions indicated by the prior confirmed information if the date on which the land conditions indicated by the prior confirmed information associated with the first land identification information were finalized is newer than the date on which the land tax information stored in the storage unit 12 in association with the first land identification information was updated, and the land registration information does not contain any wording indicating a change in land category. The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the land conditions indicated by the information of at least one item of this land tax information do not match the land conditions indicated by this prior confirmed information.

[0092] 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 conditions indicated by the information of at least one item in the land tax information match the land conditions indicated by the prior confirmed information. The determination unit 132 does not determine whether the land tax information is correct if the date on which the land conditions indicated by the prior confirmed information were confirmed is earlier than the date on which the update of the land tax information was indicated, or if the date on which the land conditions indicated by the prior confirmed information were confirmed is later than the date on which the update of the land tax information was indicated, and the prior confirmed information is land registration information and the land registration information contains wording indicating a change in land category. In this case, the determination unit 132 may also determine whether the land tax information corresponding to the first land identification information is correct by referring to the new usage information when the acquisition unit 131 acquires new usage information.

[0093] For example, the determination unit 132 determines that the cause date of the land registration information associated with location number "460" in the fourth row from the top in Figure 8, "October 1, 2015," is newer than the date of the usage status information survey associated with location number "460" in the fourth row from the top in Figure 9, "October 20, 2014."

[0094] The determination unit 132 determines that the cause date "October 1, 2015" of the land registration information (Figure 8) associated with location number "460," which it 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 Figure 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 land status shown in the land registration information (Figure 8) associated with location number "460," which it determined to have a newer confirmed date, matches the land status shown in the land tax information associated with location number "460" in Figure 7.

[0095] The determination unit 132 determines that the correct land tax information is not stored in the storage 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 changed registered land area of ​​"990" square meters in the land registration information associated with location number "460" in Figure 8.

[0096] The determination unit 132 does not determine whether 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 confirmed information associated with the first land identification information was determined is earlier than the date on which the land tax information stored in the storage unit 12 in association with the first land identification information was updated. However, it is not limited to this. For example, the determination unit 132 may refer to this prior confirmed information and determine whether the land tax information is correct, regardless of whether the date on which the status of the land corresponding to the prior confirmed information associated with the first land identification information was determined is earlier than the date of the most recent update of the land tax information associated with the first land identification information.

[0097] 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 confirmed information associated with the first land identification information was determined is earlier than the date on which the land tax information stored in the storage unit 12 in association with the first land identification information was updated. In this way, the determination unit 132 refers to the date of the land registration information and the usage status information whichever is more recent to determine whether the land tax information is correct, thereby improving the accuracy of the determination.

[0098] Furthermore, the determination unit 132 may determine whether 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 land use information associated with the first land identification information was determined, if the land registration information associated with the first land identification information includes predetermined wording. If the land registration information includes predetermined wording and the date on which the status of the land included in the land use information was determined is newer than the date on which the status of the land included in the land registration information was determined, the determination unit 132 may use this land use information to determine whether the land tax information associated with the first land identification information is correct.

[0099] In this case, the determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if at least one item of information (for example, taxable land category) among the land tax information stored in the storage unit 12 in association with the first land identification information does not indicate the land status included in the land use information associated with the first land identification information. On the other hand, the determination unit 132 determines that correct land tax information is stored in the storage unit 12 if at least one item of information among the land tax information stored in the storage unit 12 in association with the first land identification information indicates the land status included in the land use information associated with the first land identification information.

[0100] Since the registered land category indicated in the land registration information is based on the applicant's self-declaration, the applicant may not have knowledge of registration, and due to the difference between land category determination under the Real Estate Registration Act and land category determination under fixed asset tax, the registered land category may not be accurate as a taxable land category for fixed asset tax. For this reason, 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 status included in the land use information was determined when a change in land category has been registered, it may not be appropriate to refer to the land registration information to determine whether the land tax information is correct or not. The determination unit 132 does not need to determine whether at least one item of information (for example, taxable land category) in the land tax information associated with the first land identification information is correct or not 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 this land registration information was determined.

[0101] If the land registration information associated with the first land identification information contains predetermined wording indicating a change in land category, the determination unit 132 determines whether the taxable land category of the land tax information is correct, provided that the date on which the land status included in the land use information associated with the first land identification information was finalized is newer than the date on which the land status included in the land registration information associated with the first land identification information was finalized, and that the date on which the land status included in this land use information was finalized is newer than the date on which the update caused the land tax information stored in the storage unit 12 in association with the first land identification information occurred.

[0102] In this case, the determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the information on the taxable land category of the land tax information stored in the storage unit 12 in association with the first land identification information does not correspond to the information on the current land category included in the usage status information. On the other hand, the determination unit 132 determines that correct land tax information is stored in the storage unit 12 if the information on the taxable land category of the land tax information stored in the storage unit 12 in association with the first land identification information corresponds to the information on the current land category included in the usage status information.

[0103] If the land registration information associated with the first land identification information contains a predetermined phrase indicating a change in land category, the determination unit 132 does not need to determine whether the correct land tax information for taxable land is stored in the storage unit 12 if the date on which the status of the land included in the land registration information was determined is newer than the date on which the status of the land included in the usage information associated with the first land identification information was determined.

[0104] [Determination of the accuracy of land tax information based on the results of the National Land Survey, Part 2] If the land registration information includes wording indicating that it includes the results of a national land survey, the information with the most recent date on which the land status was determined may be more reliable than the land registration information or the land use information. However, if the date that caused the update of the land tax information is newer than the land registration information and land use information, it is not appropriate to refer to the land registration information, etc., to determine whether the land tax information is correct or not. For this reason, the determination unit 132 does not determine whether the land tax information is correct or not if the date that caused the update of the land tax information is newer than the land registration information and land use information.

[0105] The determination unit 132 determines whether the land registration information associated with the first land identification information contains wording indicating that it includes the results of a national land survey. If the determination unit 132 determines 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, it determines which of the land registration information associated with the first land identification information and the land use information associated with the first land identification information is the prior confirmed information with a more recent date for determining the status of the land.

[0106] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if it determines that the information of at least one item of land tax information stored in the storage unit 12 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 this land tax information included in the prior confirmed information (in particular, land registration information) corresponding to the first land identification information, or the information of an item that corresponds to at least one item of this land tax information included in the prior confirmed information. On the other hand, the determination unit 132 determines that correct land tax information is stored in the storage unit 12 if it determines that the information of at least one item of land tax information stored in the storage unit 12 in association with the first land identification information indicates the situation indicated by the information of an item that matches at least one item of this land tax information included in the prior confirmed information corresponding to the first land identification information, or the information of an item that corresponds to at least one item of this land tax information included in the prior confirmed information.

[0107] For example, the determination unit 132 determines that in the example sixth from the top in Figure 8, the remarks in the land registration information associated with address number "510" contain the phrase "results from the national land survey," indicating that it includes the results of the 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 address number "510," the sixth from the top in Figure 9, "October 20, 2014."

[0108] In this case, the determination unit 132 determines whether the land status shown in the land registration information (Figure 8) associated with location number "510," which it has determined to have a more recent confirmed date than the usage status information, matches the land status shown in the land tax information associated with location number "510" in the ninth row from the top of Figure 7. The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the taxable land area of ​​"500" square meters in the land tax information associated with location number "510" in Figure 7 does not match the changed registered land area of ​​"490" square meters in the land registration information associated with location number "510" in Figure 8.

[0109] The determination unit 132 may, if it determines that the land registration information associated with the first land identification information includes wording indicating that the results of a national land survey are included, determine whether or not the land registration information includes predetermined wording indicating a change in land use. If the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that the results of a national land survey are included, and also includes predetermined wording indicating a change in land use, it determines which of the land registration information associated with the first land identification information and the land use information associated with the first land identification information is the prior confirmed information.

[0110] The determination unit 132 determines whether the land conditions indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information match the land conditions indicated by the information of an item in the prior confirmed information (in particular, land registration information) that matches at least one item of this land tax information, or the information of an item in the prior confirmed information that corresponds to at least one item of this land tax information. If the land conditions indicated by the information of at least one item of this land tax information do not match the land conditions indicated by the information of an item in the prior confirmed information that matches at least one item of this land tax information, or the information of an item in the prior confirmed 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 storage unit 12. 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 conditions indicated by the information of at least one item in the land tax information match the land conditions indicated by the information of an item in the prior confirmed information that matches at least one item in the land tax information, or by the information of an item in the prior confirmed information that corresponds to at least one item in the land tax information.

[0111] For example, the determination unit 132 determines that the remarks in the land registration information associated with location number "540" shown in the seventh row from the top in Figure 8 contain the phrase "results from the national land survey," indicating that it includes the results of the national land survey. The determination unit 132 also determines that the cause or purpose of registration of this land registration information also contains phrase indicating a change in land use. The cause date of this land registration information, "November 10, 2020," is determined to be newer than the survey date of the usage information associated with location number "540" shown in the seventh row from the top in Figure 9, "June 2, 2019."

[0112] In this case, the determination unit 132 determines whether the land status shown in the land registration information (Figure 8) associated with location number "540," which it has determined to have a more recent confirmed date than the usage status information, matches the land status shown in the land tax information associated with location number "540" in Figure 7. The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the taxable land category "Forest" in the land tax information associated with location number "540" in Figure 7 does not correspond to the changed registered land category "Field" in the land registration information associated with location number "540" in Figure 8.

[0113] [Determining the accuracy of land tax information when land registration information does not exist] If the registration electronic data acquired by the acquisition unit 131 does not include land registration information associated with the first land identification information, the determination unit 132 refers to the usage status information and determines whether the land tax information associated with the first land identification information is correct. At this time, the determination unit 132 determines whether the land conditions indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information match the land conditions indicated by the information of 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 by the information of an item that corresponds to at least one item of this land tax information included in the usage status information.

[0114] The determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if it determines that the land conditions indicated by the information of at least one item in the land tax information do not match the land conditions indicated by the information of an item in the land use information that matches at least one item in the land tax information, or the information of an item in the land use information that corresponds to at least one item in the land tax information. On the other hand, the determination unit 132 determines that correct land tax information is stored in the storage unit 12 if it determines that the land conditions indicated by the information of at least one item in the land tax information match the land conditions indicated by the information of an item in the land use information that matches at least one item in the land tax information, or the information of an item in the land use information that corresponds to at least one item in the land tax information.

[0115] For example, the determination unit 132 determines that there is no land registration information associated with location number "550" in Figure 8, and that the taxable land category "Forest" in the land tax information associated with location number "550" in the 11th row from the top in Figure 7 does not match the current land category "Field" in the usage information associated with location number "550" in the 8th row from the top in Figure 9. In this case, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12.

[0116] [Land tax information update] The update unit 133 registers new land tax information in the storage unit 12 or updates or deletes land tax information stored in the storage unit 12 based on the determination result of the determination unit 132. The update unit 133 updates the information of 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 one of the following: (1) information of 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 of an item included in the land registration information that corresponds to at least one item of this land tax information; (3) information of 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 of an item included in the usage status information that corresponds to at least one item of this land tax information.

[0117] For example, if the cause or purpose of registration indicated by the land registration information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 along with the instruction information is consolidation or subdivision, the update unit 133 updates the information of at least one of the items of the land tax information stored in the storage unit 12 in association with the first land identification information, name of the location, address number (e.g., name of a large district, name of a small district, main address, branch address), and registered land area, so that it matches the information indicated by one of the items of the name of the location, address number (e.g., name of a large district, name of a small district, main address, branch address), and registered land area included in the land registration information, which is an item that matches the respective item included in the land tax information.

[0118] At this time, the update unit 133 updates the information of at least one of the items of the location number of the land tax information (for example, land property number, major district code, minor district code, sub-division lot number, divided lot number) and the taxable land area to correspond to the information indicated by one of the items of location name, location number (for example, major district name, minor district name, main lot number, branch lot number) and registered land area included in the land registration information, which are items corresponding to each item included in the land tax information.

[0119] More specifically, the update unit 133 reads corresponding item information from the storage unit 12, which associates each of the multiple items included in the land registration information with the items included in the land tax information, in order to identify items included in the land registration information that match or correspond to items included in the land tax information. By referring to the read corresponding item information, the update unit 133 identifies the items included in the land tax information that are associated with the items included in the land registration information, and updates the identified items included in the land tax information.

[0120] If the cause or purpose of registration indicated by the land registration information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 along with the instruction information is a transfer of ownership, the update unit 133 updates the information of at least one of the registered owner name and registered owner address items of the land tax information stored in the storage unit 12 in association with the first land identification information so as to match the information of either the registered owner name or registered owner address item of the land registration information. At this time, the update unit 133 updates the information of at least one of the items of the land tax information, such as the registered owner code, taxable owner code, taxable owner name (e.g., Kanji, Kana), taxable owner address, or taxable owner individual / corporate classification, so as to correspond to the information of either the registered owner name or registered owner address item of the land registration information.

[0121] For example, the update unit 133 refers to the owner information stored in the storage unit 12 and updates the registered owner code, registered owner name, taxable owner code, and taxable owner name information of the land tax information stored in the storage unit 12 in association with the first land identification information so that they match the registered owner code, registered owner name, taxable owner code, and taxable owner name 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 along with the instruction information.

[0122] [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 the change of land category has not been registered, an on-site inspection by a registrar or the like may not be conducted when registering the land. In this case, the land registration information does not involve a change of land category, so its reliability as tax information is relatively high. For this reason, if the determination unit 132 determines that the land registration information associated with the first land identification information does not contain a predetermined phrase, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the 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 to the information of an item that corresponds to at least one item of this land tax information included in this land registration information.

[0123] On the other hand, if a change in land use 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 conducts an on-site inspection, the reliability of the taxable land use included in the tax information is relatively low because the number of land use categories differs between the registered land use under the Real Estate Registration Act and the taxable land use under the Fixed Asset Tax Act. When the land registration information associated with the first land identification information contains a predetermined phrase, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the 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 to the information of an item that corresponds to at least one item of this land tax information included in this land registration information. On the other hand, the update unit 133 does not update the information of another item in this land tax information (for example, taxable land category) to the information of an item in the land registration information corresponding to the first land identification information that matches another item in this land tax information, or the information of an item in the land registration information that corresponds to another item in this land tax information.

[0124] For example, if the land registration information associated with the first land identification information contains a predetermined phrase, the update unit 133 updates at least one of the registered land category name information and the registered land category code information of the land tax information to match or correspond to the registered land category name information of the land registration information. On the other hand, the update unit 133 does not update either the taxable land category code information or the taxable land category name information of the land tax information. The update unit 133 is not limited to updating the registered land category information or taxable land category information of the land tax information to match or correspond to the registered land category name information of the land registration information, but may also update the current land category information of the land tax information to match or correspond to the registered land category name information of the land registration information.

[0125] Figure 6 shows an example of updating 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 updated or newly registered by the update unit 133 is underlined.

[0126] As described above, if the determination unit 132 determines that the taxable land area of ​​"1,000" 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 ​​"2,500" 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 for consolidating the land of location number "400-2" with the land of location number "400-1", as shown in the notes in the first and second rows from the top of Figure 5.

[0127] At this time, the update unit 133 refers to the registered land area of ​​"2,500" square meters and the cause date of "October 1, 2020" of the land registration information associated with location number "400-1" in Figure 5, and updates the taxable land area of ​​the land tax information associated with location number "400-1" in Figure 6 to "2,500" 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 "400-2", which will be deleted due to the consolidation, from the list in Figure 6. The update unit 133 may leave the land tax information associated with location number "400-2", which will be deleted due to the consolidation, as historical information without deleting it.

[0128] [Updated Land Tax Information Based on Survey Results from the National Land Survey 1] If the land registration information includes wording indicating that it includes the results of a national land survey, the registered land categories included in this land registration information reflect the results of on-site surveys conducted by municipalities, etc., and therefore have relatively high reliability as tax information. For this reason, the update unit 133 can use this land registration information to update the land tax information. For example, if the land registration information associated with the first land identification information includes 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 stored in the storage unit 12 in association with the first land identification information to the 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. At this time, the update unit 133 may also update the information of at least one other item of this land tax information to the information of an item that corresponds to at least one other item of this land tax information included in this land registration information.

[0129] For example, if the determination unit 132 determines that the cause or purpose of registration indicated by the land registration information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 along with the instruction information is consolidation or subdivision, and that the land registration information includes wording indicating that the results of the national land survey are included, the update unit 133 updates or newly registers information for at least one of the items of location name, location number (e.g., Oaza name, Koaza name, main number, branch number) and registered land area of ​​the land tax information stored in the storage unit 12 in association with the first land identification information so as to match the information for one of the items of location name, location number (e.g., Oaza name, Koaza name, main number, branch number) and registered land area of ​​the land tax information.

[0130] At this time, the update unit 133 updates the information of at least one item of the location number of the land tax information (for example, land property number, large district code, small district code, grandchild number, divided land number) and the taxable land area to correspond to the information of one of the items of the location name, location number (for example, large district name, small district name, main number, branch number), and registered land area of ​​the land registration information. For example, the update unit 133 updates or newly registers the divided land number of the location number of the land tax information based on a predetermined rule for specifying the divided land number from the main number and branch number of the location number of the land registration information.

[0131] If the update unit 133 determines that the land registration information associated with location number "420" shown in the third row from the top of Figure 5 includes the phrase "results from the national land survey" indicating that it includes the results of the national land survey, and that the taxable land category "farmland" in the land tax information associated with location number "420" shown in the third row from the top of Figure 4 does not correspond to the registered land category "forest land" after the change in this land registration information, the update unit 133 updates the land tax information associated with location number "420" shown in the second row from the top of Figure 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 location number "420" to "forest land" as shown in the second row from the top of Figure 6, so as to match the taxable land category "forest land" and the cause date "April 2, 2018" which have a corresponding relationship with the registered land category "forest land" after the change in this land registration information, it updates the date that caused the update to "April 2, 2018".

[0132] As described above, if the land registration information includes wording indicating that it includes the results of a national land survey, the registered land category included in this land registration information has been confirmed by on-site surveys conducted by municipalities, etc., and is therefore relatively reliable as a taxable land category included in the tax information. For this reason, the update unit 133 can use this land registration information to update the land tax information even if a change in land category has been registered.

[0133] For example, if the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined phrase and that the land registration information associated with the first land identification information contains a phrase indicating that the results of a national land survey are included, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the information of an item in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, or the information of an item in the land registration information that corresponds to at least one item of this land tax information.

[0134] If the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined phrase and that the land registration information associated with the first land identification information contains a phrase indicating that the results of a national land survey are included, 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 match the information of the registered land category name in the land registration information associated with the first land identification information. At this time, the update unit 133 may also update the information of at least one item of the land tax information, such as the registered land category code, taxable land category code, and taxable land category name, to correspond to the information of the registered land category name in the land registration information.

[0135] For example, the update unit 133 may refer to the land category information stored in the memory unit 12 and update the registered land category code, registered land category name, taxable land category code, and taxable land category name of the land tax information associated with the first land identification information so that they match the registered land category code, registered land category name, taxable land category code, and taxable land category name of the land tax information associated with the first land identification information. In this way, the update unit 133 can improve the accuracy of updating land tax information by utilizing the results of the national land survey.

[0136] [Updating land tax information using land registration information and land use information] When a change in land use is registered, an on-site inspection is conducted by a registrar, etc. However, because the number of land use categories differs between the registered land use categories under the Real Estate Registration Act and the taxable land use categories under the Fixed Asset Tax Act, etc., the registered land use categories included in land registration information are relatively unreliable as taxable land use categories included in tax information. On the other hand, the current land use categories included in the land use status information, which reflects the results of on-site inspections by municipalities, etc., are relatively unreliable as taxable land use categories included in tax information. For this reason, 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 the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the information of an item that matches at least one item of this land tax information included in the land use status information corresponding to the first land identification information, or to the information of an item that corresponds to at least one item of this land tax information included in this land use status information.

[0137] 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. The update unit 133 updates the land tax information associated with location number "420" in the first row from the top in Figure 8 if the determination unit 132 determines that the taxable land category "farmland" in the land tax information associated with location number "420" shown in the third row from the top in Figure 7 does not match the current land category "residential land" included in the usage information associated with location number "420" shown in the first row from the top in Figure 9.

[0138] At this time, the update unit 133 updates the taxable land category associated with address number "420" to "residential land" to match the current land category "residential land" and the survey date "October 7, 2019" of the usage information, as shown in the third row from the top of Figure 10, and updates the date that caused the update to "October 7, 2019".

[0139] When the land registration information associated with the first land identification information contains predetermined wording indicating a change in land category, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information, such as the taxable land category, to the information of an item in the land tax information that matches at least one item of the land tax information included in the land tax information that corresponds to the first land identification information, or to the information of an item in the land tax information that corresponds to at least one item of the land tax information included in the land tax information that corresponds to the first land identification information. In this way, even if the land registration information associated with the first land identification information does not have a correspondence between the registered land category information and the current land category information of the land tax information that corresponds to the first land identification information, the update unit 133 updates the land tax information by referring to the land tax information, so that the land tax information can be updated regardless of whether the land registration information contains the correct registered land category.

[0140] [Updating land tax information using prior confirmed information] If a change in land use has not been registered, an on-site inspection by a registrar or other official may not be conducted. In this case, the reliability of the prior confirmed information, which is the more recent date on which the land use status was determined, is higher than the reliability of the older date on which the land use status was determined. For this reason, the update unit 133 updates the land tax information using the prior confirmed information. For example, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the information of an item that matches at least one item of this land tax information included in the prior confirmed information associated with the first land identification information, or to the information of an item that corresponds to at least one item of this land tax information included in the prior confirmed information.

[0141] However, if the date on which the land status indicated by the prior confirmation information was finalized is earlier than the date on which the land status indicated by the land tax information was finalized, it may not be appropriate to update the land tax information using the prior 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. The update unit 133 may also update the land tax information corresponding to the first land identification information by referring to the new usage information when the acquisition unit 131 acquires new usage information.

[0142] For example, if the determination unit 132 determines that the land registration information associated with the first land identification information does not contain the prescribed wording, and that the date indicated by the prior confirmed information associated with the first land identification information is newer than the date that caused the update, as indicated by the land tax information stored in the storage unit 12 associated with the first land identification information, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 associated with the first land identification information to the information of an item that matches at least one item of this land tax information included in the prior confirmed information corresponding to the first land identification information, or the information of an item that corresponds to at least one item of this land tax information included in the prior confirmed information.

[0143] In the example shown in the fourth row from the top of Figure 9, the update unit 133 updates the land tax information associated with location number "460" if the determination unit 132 determines that the date of confirmation of the land registration information (October 1, 2015) is newer than the date "July 3, 2010" which caused the update of the land tax information associated with location number "460" in Figure 7, and if the determination unit 132 determines that the changed registered land area of ​​"990" square meters shown in this land registration information does not match the taxable land area of ​​"1000" square meters in the land tax information associated with location number "460" in Figure 7.

[0144] At this time, the update unit 133 updates the taxable land area associated with location number "460" shown in the 7th row from the top of 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 it matches the changed registered land area of ​​"990" square meters and the cause date of the change, "October 1, 2015," in the land registration information associated with location number "460" in Figure 8.

[0145] Furthermore, the update unit 133 may update the land tax information regardless of whether the determination unit 132 has determined that the date indicated by the prior confirmed information corresponding to the first land identification information is newer than the date that caused the update of the land tax information stored in the storage unit 12 in association with the first land identification information. In this case, the update unit 133 may update the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the information of an item that matches at least one item of this land tax information included in the prior confirmed information associated with the first land identification information, or to the information of an item that corresponds to at least one item of this land tax information included in the prior confirmed information.

[0146] If the date on which the land use status indicated by the land use information was finalized, even though the land use change has been registered, is earlier than the date on which the land use status indicated by the land registration information was finalized, it is considered that the results of the on-site survey conducted by the municipality, etc., after the land use change was registered have not yet been reflected in the land use information. In this case, since the reliability of both the registered land use included in the land registration information and the current land use included in the land use information is relatively low, the update unit 133 does not update part of the land tax information.

[0147] For example, if the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined phrase indicating a change in land use, and that the date on which the status of the land included in this land registration information was finalized is newer than the date on which the status of the land included in the usage information associated with the first land identification information was finalized, the update unit 133 updates a portion of the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that matches this portion of land tax information 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 stored in the storage unit 12 in association with the first land identification information to information of an item that corresponds to this other portion of land tax information included in the land registration information corresponding to the first land identification information.

[0148] For example, if the update unit 133 finds that the land registration information, which is prior confirmed information associated with the first land identification information, contains a predetermined phrase, it updates at least one of the registered land category name and registered land category code of the land tax information so that they match or correspond to the registered land category name of the land registration information. On the other hand, the update unit 133 does not update the taxable land category code and taxable land category name of the land tax information so that they correspond to the information of the registered land category name or other items in the land registration information.

[0149] In the example in the fifth row from the top of Figure 8, if the update unit 133 determines that the cause or purpose of the registration associated with address number "470" is a change of land category, and that the cause date of this land registration information, "November 20, 2015," is newer than the date of the survey of usage information associated with address number "470" in the fifth row from the top of Figure 9, "December 2, 2014," the update unit 133 will not update the taxable land category (e.g., taxable land category code, taxable land category name) of the land tax information associated with address number "470" in the eighth row from the top of Figure 10. The update unit 133 may also update the taxable land category (e.g., taxable land category code, taxable land category name) of the land tax information corresponding to the first land identification information by referring to the new usage information when the acquisition unit 131 acquires new usage information.

[0150] [Update to land tax information based on the results of the national land survey, part 2] If the land registration information includes wording indicating that it includes the results of a national land survey, the reliability of this land registration information as tax information is relatively high. For this reason, the update unit 133 updates the land tax information using this land registration information, provided that the land registration information includes wording indicating that it includes the results of a national land survey.

[0151] For example, if the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that the results of a national land survey are included, 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 land use 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 stored in the storage unit 12 associated with the first land identification information to the 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 the information of an item that corresponds to at least one item of this land tax information included in this land registration information.

[0152] In the example in the sixth row from the top of Figure 8, if the determination unit 133 determines that the remarks in the land registration information associated with address number "510" include the phrase "results from the national land survey" indicating that it includes the results of the national land survey, and 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 of 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 of Figure 10.

[0153] At this time, the update unit 133 updates the taxable land area of ​​the land tax information associated with location number "510" shown as the ninth from the top in Figure 10 to "490" square meters, and updates the date that caused this land tax information update to "October 1, 2015," so that it matches the changed registered land area of ​​"490" square meters and the cause date of "October 1, 2015" in the land registration information associated with location number "510" in Figure 8.

[0154] The update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information if the land registration information associated with the first land identification information includes a predetermined phrase indicating a change in land use and a phrase indicating that it includes the results of a national land survey, and the determination unit 132 determines that 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 land use information associated with the first land identification information was determined. At this time, the update unit 133 updates the information of at least one item of this land tax information to the information of an item in the land registration information corresponding to the first land identification information that matches at least one item of this land tax information, or to the information of an item in the land registration information that corresponds to at least one item of this land tax information.

[0155] For example, if the update unit 133 determines that the remarks in the land registration information associated with the seventh address number from the top in Figure 8, "540," include the phrase "results from the national land survey" indicating that it includes the results of the national land survey, and that the cause or purpose of registration of this land registration information includes the prescribed phrase indicating a change in land category, and 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 from the top in Figure 9, "June 2, 2019," the update unit 133 updates the land tax information associated with the tenth address number from the top in Figure 10.

[0156] At this time, the update unit 133 updates the taxable land category of the land tax information associated with location number "540" in Figure 10 to "field" so that it matches the taxable land category "field" which corresponds to the changed registered land category "field" in the land registration information associated with 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".

[0157] [Updating land tax information when land registration information does not exist] If the current state of a village road or waterway without a land number has disappeared and it is being used as residential land, it is possible that there is no registration for the portion corresponding to that village road or waterway. If there is no land registration information associated with the first land identification information, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to the information of 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 the information of an item that corresponds to at least one item of this land tax information included in this usage status information. If the determination unit 132 determines that no land registration information exists associated with location number "550" in Figure 8, the update unit 133 updates the taxable land category of the land tax information associated with location number "550" (the 11th location from the top in Figure 10) to "farmland" to match the current land category "farmland" and the survey date "September 30, 2020" in the usage information associated with location number "550" in Figure 9, and updates the date that caused this land tax information to be updated to "September 30, 2020".

[0158] Furthermore, if the land registration information associated with the first land identification information does not contain the prescribed wording, the update unit 133 does not have to update the land tax information stored in the storage unit 12 in association with the first land identification information with information of an item that matches this land tax information, or information of an item that corresponds to this land tax information, which is included in the usage status information stored in the storage unit 12 in association with the first land identification information. For example, the update unit 133 may update the information of at least one item of this land tax information with information of an item that matches at least one item of this land tax information, which is included in the land registration information stored in the storage unit 12 in association with the first land identification information, or information of an item that corresponds to at least one item of this land tax information, which is included in the land registration information, instead of the usage status information. On the other hand, if the land registration information associated with the first land identification information contains a predetermined phrase, the update unit 133 may update the information of 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 of an item that matches at least one item of this land tax information, which is included in the usage status information stored in the storage unit 12 in association with the first land identification information, or information of an item that corresponds to at least one item of this land tax information, which is included in the usage status information.

[0159] [Updating land tax information when it is determined that the correct land tax information is not stored] The update unit 133 may, if the determination unit 132 determines that correct land tax information is not stored in the storage unit 12, perform a process to register correct land tax information in association with the first land identification information in the storage unit 12. Furthermore, if the determination unit 132 determines that correct land tax information is not stored in the storage unit 12, and there is land tax information stored in the storage unit 12 that has been determined to be incorrect in association with the first land identification information, the update unit 133 may perform a process to update or delete the land tax information stored in the storage unit 12 in association with the first land identification information so that the land tax information indicates correct land tax information.

[0160] 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 update. Figure 11(b) shows an example of land registration information. Figure 12 shows an example of land tax information after update.

[0161] As shown in Figure 11(b), the land registration information associated with address number "420-1" does not contain any wording indicating a change in land use, and the remarks in this land registration information indicate that the land at address number "420-1" has been subdivided into land at address number "420-1" and land at address number "420-2". Therefore, there is no land tax information associated with address number "420-2" in Figure 11(a). At this time, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the taxable land area of ​​"2500" square meters in the land tax information associated with address number "420-1" in Figure 11(a) does not match the registered land area of ​​"1500" square meters in the land registration information associated with address number "420-1" in Figure 11(b).

[0162] As shown in the second row from the top of Figure 12, the update unit 133 registers the address number "420-2" in the land tax information to correspond to the address number "420-2" shown in Figure 11(b). Since address number "420-2" was subdivided from address number "420-1" and the land registration information does not contain any wording indicating a change in land use, the update unit 133 performs the process of registering the taxable land use in the land tax information associated with address number "420-2" as "Forest land," which is the same as the taxable land use in the land tax information associated with address 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 address number "420-2," and performs the process of registering the taxable land area of ​​"1000" square meters and the cause date of "May 7, 2020" in the land tax information associated with the new address number "420-2." The update unit 133 also 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 address number "420-1" shown in Figure 11(b), and performs the process of updating the taxable land area of ​​the land tax information associated with the address number "420-1" to "1500" square meters and the cause date to "May 7, 2020" (see Figure 12).

[0163] [Output message] 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 the 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 receiving instructions from the user 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.

[0164] [Calculation and display of taxable 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.

[0165] The information provision unit 135 communicates with the information terminal 2 via the communication unit 11. The information provision unit 135 transmits multiple tax information stored in the storage unit 12 to the information terminal 2 via the communication unit 11, and displays the multiple tax information on the information terminal 2. For example, the information provision unit 135 reads land tax information stored in the storage unit 12 in association with land identification information specified by the information terminal 2, and transmits the read land tax information to the information terminal 2 via the communication unit 11. The information provision unit 135 may also display the tax base amount calculated by the calculation unit 134 on the information terminal 2. The information provision unit 135 may also output the determination result of the determination unit 132, which determines whether or not correct land tax information is stored, to the information terminal 2.

[0166] The information provision unit 135 may output to the information terminal 2 any discrepancies between the land tax information and the land registration information. For example, the information provision unit 135 may highlight the discrepancies between the land tax information and the land registration information on the display of the information terminal 2. The information provision unit 135 may output to the information terminal 2 any discrepancies between the land tax information and the prior confirmed information without the determination unit 132 determining whether or not the correct land tax information is stored.

[0167] [Procedure for updating land tax information] Figures 13 and 14 are flowcharts showing the processing procedure for updating land tax information by the tax information management device 1. Figure 13 shows the processing procedure for updating land tax information when the acquisition unit 131 has not acquired the usage status information associated with the first land identification information. Figure 14 shows the processing procedure for updating land tax information when the acquisition unit 131 has acquired the usage status information associated with the first land identification information.

[0168] The processing procedure shown in Figures 13 and 14 begins, for example, when the acquisition unit 131 acquires designation information for specifying the first land identification information from the information terminal 2. As shown in Figure 13, if the acquisition unit 131 has not acquired the usage status information associated with the first land identification information, the determination unit 132 determines whether or not the land registration information stored in the storage unit 12 in association with the first land identification information contains wording indicating that the results of the national land survey are included (S101). If the determination unit 132 determines that the land registration information stored in the storage unit 12 in association with the first land identification information does not contain wording indicating that the results of the national land survey are included (NO in S101), it determines whether or not the land registration information contains predetermined wording indicating a change in land category (S102). If the determination unit 132 determines that the land registration information contains a predetermined phrase indicating a change in land category (YES in S102), it updates the information of some items in the land tax information (e.g., registered land category code, registered land category name), but does not update the information of other items in the land tax information (e.g., taxable land category code, taxable land category name) (S103), and terminates the process.

[0169] If the determination unit 132 determines in the determination of S101 that the land registration information stored in the storage unit 12 in association with the first land identification information includes wording indicating that the results of the national land survey are included (YES in S101), the update unit 133 updates the information of at least one item of the land tax information (e.g., registered land area, taxable land area) to match or correspond to the information of some items of the land registration information (S104), and then terminates the process. If the determination of S102 determines that the land registration information does not include predetermined wording indicating a change in land category (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 some items of the land registration information (S104), and then terminates the process.

[0170] As shown in Figure 14, when the acquisition unit 131 acquires the land use information associated with the first land identification information, the determination unit 132 determines whether the land registration information stored in the storage unit 12 in association with the first land identification information contains wording indicating that the results of the national land survey are included (S201). If the determination unit 132 determines that the land registration information contains wording indicating that the results of the national land survey are included (YES in S201), it determines whether the date on which the land status indicated by this land registration information was finalized is newer than the date on which the land status indicated by the land use information associated with the first land identification information was finalized (S202).

[0171] If the determination unit 132 determines that the date on which the land status indicated by this land registration information was finalized is newer than the date on which the land status indicated by this land use information was finalized (YES in S202), the update unit 133 determines whether the date on which the land status indicated by this 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 (S203). If the update unit 133 determines that the date on which the land status indicated by this 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 S203), the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information (e.g., registered land area, taxable land area) to match or correspond with the information of some items of this land registration information (S204), and then terminates the process.

[0172] If the determination unit 132 determines in the determination of S201 that the land registration information stored in the storage unit 12 in association with the first land identification information does not contain any wording indicating that the results of the national land survey are included (NO in S201), it determines whether the date on which the land status indicated by this land registration information was finalized is newer than the date on which the land status indicated by the land use information associated with the first land identification information was finalized (S205). If the determination unit 132 determines that the date on which the land status indicated by this land registration information was finalized is newer than the date on which the land status indicated by the land use information associated with the first land identification information was finalized (YES in S205), it determines whether the land registration information contains any predetermined wording indicating a change in land use (S206). If the determination unit 132 determines that the land registration information does not contain any prescribed wording indicating a change in land category (NO in S206), it determines whether 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 (S207).

[0173] 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., registered owner name, taxable owner name) to match or correspond with the information of some items of the land registration information (S208), and then terminates processing. If the determination unit 132 determines in the determination of 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 earlier than 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 determination unit 132 determines whether the date on which the land status indicated by the land use 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).

[0174] If the determination unit 132 determines that 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 (YES in S209), the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information (for example, taxable land category code, taxable land category name) to match or correspond with the information of some items of this usage information (S210), and then terminates the process.

[0175] If the update unit 133 determines in the determination 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 earlier than the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (S203 NO), it does not update any of the information for each item, such as the taxable land category (e.g., taxable land category code, taxable land category name), included in the land tax information (S212) and terminates processing. If the determination unit 132 determines in the determination 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 earlier than the date on which the land status indicated by the land use information associated with the first land identification information was finalized (S205 NO), it proceeds to processing in S209.

[0176] If the determination unit 132 determines in the determination in S206 that the land registration information associated with the first land identification information contains a predetermined phrase indicating a change in land category (YES in S206), it updates the information of at least one item of the land tax information (e.g., registered land category code, registered land category name), but does not update the information of the taxable land category (e.g., taxable land category code, taxable land category name) in the land tax information (S211), and terminates the process. If the determination unit 132 determines in the determination in S207 that the date on which the land status indicated by the land registration information was finalized is earlier than 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 any of the information of each item, such as the taxable land category (e.g., taxable land category code, taxable land category name), included in the land tax information (S211), and terminates the process.

[0177] If the determination unit 132 determines in the determination in S209 that the date on which the land status indicated by the usage information associated with the first land identification information was finalized is earlier than the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (NO in S209), the update unit 133 does not update any of the information for each item, such as the taxable land category (e.g., taxable land category code, taxable land category name), included in the land tax information (S211), and terminates the process.

[0178] [Example 1] Figure 15 shows the configuration of a modified tax information management system S1, which is a modified version of the tax information management system S. In the tax information management system S shown in Figure 1, the tax information management device 1 generates and manages land tax information or building tax information, and calculates the tax base amount based on the generated land tax information, etc. In contrast, the tax information management system S1 shown in Figure 15 has a tax information management device 1a that generates and manages land tax information, etc., and a tax base amount calculation device 4 that calculates the tax base amount based on the land tax information, etc. generated by the tax information management device 1a. In this case, the tax information management device 1a may have the functions of each part of the control unit 13 shown in Figure 3, and the tax base amount calculation device 4 may have the functions of each part of the control unit 13 shown in Figure 3.

[0179] [Differentiation 2] In this embodiment, the determination unit 132 has described an example in which it does not determine whether the land tax information is correct if the land registration information contains predetermined wording indicating a change in land category, and usage status information reflecting the results of on-site surveys has not been created. However, the present invention is not limited thereto. For example, the determination unit 132 may determine whether information other than the taxable land category in the land tax information, for example, the registered land category in the land tax information, is correct if the land registration information associated with the first land identification information contains wording indicating a change in land category. For example, if the land registration information contains predetermined wording indicating a change in land category, the determination unit 132 may determine whether the information of at least one item other than the taxable land category in the land tax information stored in the storage unit 12 in association with the first land identification information indicates a situation indicated by the information of an item that matches at least one item in the land tax information included in the land registration information corresponding to the first land identification information, or the information of an item that corresponds to at least one item in the land tax information included in the land registration information.

[0180] The determination unit 132 determines that correct land tax information is stored in the storage unit 12 if the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information indicates a situation indicated by the 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. The information of at least one item of the land tax information is, for example, the registered land category, registered land area, or taxable land area of ​​the land tax information. On the other hand, the determination unit 132 determines that correct land tax information is not stored in the storage unit 12 if the information of 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 a situation indicated by the 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.

[0181] Regardless of whether the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information indicates a situation that matches the information of at least one item of the land tax information included in the land registration information corresponding to the first land identification information, the determination unit 132 does not determine whether the information of the taxable land category (taxable land category name, taxable land category code) of the land tax information stored in the storage unit 12 in association with the first land identification information is correctly stored in the storage unit 12. In this way, when the land registration information includes predetermined wording indicating a change in land category, the determination unit 132 can refer to the land registration information and determine whether the information of some items of the land tax information is correct.

[0182] [Effects of Tax Information Management Device 1] As explained above, the update unit 133 updates the information of at least one item in the land tax information to match or correspond to the information of some items in the land registration information. If the land registration information contains a predetermined phrase indicating that the cause of registration or the purpose of registration is a change of land category, the update unit 133 updates the information of at least one item in the land tax information to match or correspond to the information of some items in the land registration information, but does not update the taxable land category information of this land tax information. In this way, the tax information management device 1 can improve the accuracy of updating the taxable land category of the land tax information by suppressing the reflection of the changed registered land category in the land registration information into the taxable land category of the land tax information when the content of the land registration information may not be accurate.

[0183] [Updating land tax information using land registration information and land use information] To correctly calculate property tax, the tax information used in the calculation must be accurate. To ensure the accuracy of tax information, it is possible to update the tax information using land registration information or usage information. Land registration information may include information indicating that the land category has changed.

[0184] When land registration information includes information indicating a change in land category, the changed land category included in the land registration information is based on the applicant's self-declaration, and it is possible that the applicant does not possess specialized knowledge of registration. Furthermore, even if an on-site inspection is conducted by a registrar, the registered land category under the Real Estate Registration Act and the taxable land category under the Fixed Asset Tax Act may differ in the number of land categories, meaning that the registered land category under the Real Estate Registration Act may not accurately reflect the land's condition as a taxable land category for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land category, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0185] Therefore, the present invention has been made in view of these points, and aims to provide a tax information management device that can improve the accuracy of updating tax information. The first feature of the present invention is summarized below.

[0186] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: 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 storage unit that stores land tax information associated with the land identification information; and an update unit that, when the land registration information associated with the first land identification information includes predetermined wording, updates the information of at least one item of the land tax information stored in the storage unit in association with the first land identification information to information of 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 of an item that corresponds to at least one item of the land tax information included in the usage information corresponding to the first land identification information.

[0187] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the use status of the land and the date on which the use status was determined; a storage unit that stores land tax information associated with the land identification information; and an update unit that updates information of at least one item of the land tax information stored in the storage unit in association with the first land identification information to information of an item that matches at least one item of the land tax information, which is included in the information with the more recent date on which the land use status corresponding to the first land identification information was determined, or information of an item that corresponds to at least one item of the land tax information, which is included in the information with the more recent date on which the land use status corresponding to the first land identification information was determined.

[0188] The update unit may update at least one item of the land tax information stored in the storage unit in association with the first land identification information to information of 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 of 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.

[0189] The update unit does not need to update the information on the taxable land category of the land tax information stored in the storage unit in association with the first land identification information if 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 information associated with the first land identification information was determined, and the land registration information associated with the first land identification information contains a predetermined phrase.

[0190] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the use status of the land and the date on which the use status was determined; a storage unit that stores land tax 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. The system also includes an update unit that updates the information of at least one item of the land tax information stored in the storage unit in association with the first land identification information to the information of an item 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 information of an item in the land registration information corresponding to at least one item of the land tax information, which is included in the land registration information corresponding to the first land identification information.

[0191] The update unit may update the information of at least one item of the land tax information stored in the storage unit in association with the first land identification information if the land registration information associated with the first land identification information includes a predetermined phrase and a phrase indicating that it includes the results of a national land survey, and 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 land use information associated with the first land identification information was determined.

[0192] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and an update unit that, when the use information associated with the first land identification information does not exist, updates the information of at least one item of the land tax information stored in the storage unit associated 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 of the land tax information, or information of an item included in the land registration information that corresponds to at least one item of the land tax information.

[0193] The update unit does not need to update the information on the taxable land category of the land tax information stored in the storage unit in association with the first land identification information if the land registration information associated with the first land identification information contains a predetermined phrase.

[0194] The acquisition unit acquires land registration information including at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information including the status of land use and the date on which the status of use was determined. The update unit may, if there is no land registration information associated with the first land identification information, update the information of at least one item of the land tax information stored in the storage unit in association with the first land identification information to information of an item that matches at least one item of the land tax information included in the land use 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 use information.

[0195] The update unit may output a message indicating that the land tax information should be updated before updating the land tax information, and update the land tax information after obtaining instructions from the user to update the land tax information. The update unit may also display the updated land tax information by period, address, owner, or updated item.

[0196] The aforementioned tax information management device may further include a calculation unit that calculates the tax base amount based on the updated land tax information after the update unit has updated the land tax information.

[0197] [Determining the accuracy of land tax information using land registration information] To correctly calculate property tax, the tax information used in the calculation must be accurate. To ensure the accuracy of tax information, it is possible to use land registration information to determine whether the tax information is accurate. Land registration information may include information indicating changes in land use categories.

[0198] When land registration information includes information indicating a change in land category, the changed land category included in the land registration information is based on the applicant's self-declaration, and it is possible that the applicant does not possess specialized knowledge of registration. Furthermore, even if an on-site inspection is conducted by a registrar, the registered land category under the Real Estate Registration Act and the taxable land category under the Fixed Asset Tax Act may differ in the number of land categories, meaning that the registered land category under the Real Estate Registration Act may not accurately reflect the land's condition as a taxable land category for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land category, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0199] Therefore, the present invention has been made in view of these points, and aims to provide a tax information management device that can improve the accuracy of determining whether or not the land conditions are correctly reflected in the tax information. The second feature of the present invention is summarized below.

[0200] [Determining the accuracy of land tax information using land registration information] A tax information management device according to another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when the land registration information associated with the first land identification information does not contain a predetermined phrase, and the information of 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 a situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0201] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land; a storage 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 storage unit if the land registration information associated with the first land identification information contains predetermined wording, and the information of 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 a situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information, and does not determine whether the information of the taxable land category of the land tax information stored in the storage unit in association with the first land identification information is correctly stored in the storage unit.

[0202] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit for acquiring 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; and a determination unit for determining that correct land tax information is not stored in the storage unit if 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 the information of 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 a situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0203] The determination unit may determine that the correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information includes a predetermined phrase and a phrase indicating that it includes the results of a national land survey, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0204] The tax information management device may further include an update unit that, if the determination unit determines that the correct land tax information is not stored in the storage unit, performs a process to register the correct land tax information in association with the first land identification information in the storage unit.

[0205] The tax information management device may further include 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 that has been determined to be incorrect in relation to the first land identification information is stored, updates or deletes the land tax information stored in the storage unit in relation to the first land identification information so that the land tax information indicates the correct land tax information.

[0206] The aforementioned tax information management device may further include an information provision unit that outputs the determination results of the determination unit to an information terminal. The update unit may output a message indicating that the land tax information should be updated before updating the land tax information, and update the land tax information after obtaining instructions from the user to update the land tax information. The update unit may display the updated land tax information by period, by address number, by owner, or by updated item.

[0207] The aforementioned tax information management device may further include a calculation unit that calculates the tax base amount based on the updated land tax information after the update unit has updated the land tax information.

[0208] [Determining the accuracy of land tax information using land registration information or land use information] To correctly calculate property tax, the tax information used in the calculation must be accurate. To ensure the accuracy of tax information, it is possible to determine its accuracy using land registration information or land use information. Land registration information may include information indicating changes in land use categories.

[0209] When land registration information includes information indicating a change in land category, the changed land category included in the land registration information is based on the applicant's self-declaration, and it is possible that the applicant does not possess specialized knowledge of registration. Furthermore, even if an on-site inspection is conducted by a registrar, the registered land category under the Real Estate Registration Act and the taxable land category under the Fixed Asset Tax Act may differ in the number of land categories, meaning that the registered land category under the Real Estate Registration Act may not accurately reflect the land's condition as a taxable land category for fixed asset tax purposes. Therefore, when land registration information includes information indicating a change in land category, there is a problem in that the accuracy of the tax information cannot be guaranteed.

[0210] Therefore, the present invention has been made in view of these points, and aims to provide a tax information management device that can improve the accuracy of determining whether or not the land conditions are correctly reflected in the tax information. The third feature of the present invention is summarized below.

[0211] Another embodiment of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: 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 storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when the land registration information associated with the first land identification information contains predetermined wording and the information of 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 situation indicated by the information of 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 the information of an item that corresponds to at least one item of the land tax information included in the usage information.

[0212] A tax information management device according to another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; a storage 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 storage unit when the land registration information associated with the first land identification information does not contain a predetermined phrase, and the information of 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 status of the land included in the land registration information associated with the first land identification information and the status of the land included in the land use information associated with the first land identification information, whichever is more recent in indicating the date on which the status of the land corresponding to the first land identification information was determined.

[0213] A tax information management device in another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of land use and the date on which the status of land use was determined; a storage unit that stores land tax information associated with the land identification information; and a predetermined phrase included in the land registration information associated with the first land identification information, and the date on which the status of land was determined included in the land use information associated with the first land identification information. The device includes 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 that was obtained is newer than the date on which the land status included in the land registration information that was obtained is determined, and the information of 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 land use information associated with the first land identification information, and does not determine whether the correct 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 is determined is newer than the date on which the land status included in the land use information associated with the first land identification information is determined.

[0214] The determination unit may determine that the correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information does not contain the prescribed wording, and the date indicated by the more recent 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 on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the information of 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 status indicated by the more recent date on which the land status corresponding to the first land identification information was determined.

[0215] The determination unit determines that the correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information contains a predetermined phrase, the date on which the land status included in the land use 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 land use information associated with the first land identification information was determined is newer than the date on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the information on the taxable land category of the land tax information stored in the storage unit in association with the first land identification information does not correspond to the information on the current land category included in the land use information associated with the first land identification information. The determination unit does not need to determine whether the correct information on the taxable land category 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 land use information associated with the first land identification information was determined.

[0216] Another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of land use and the date on which the status of use was determined; a storage unit that stores land tax 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 the previous The system includes a determination unit that determines that correct land tax information is not stored in the storage unit if the date on which the status of the land included in the land registration information was determined is newer than the date on which the status of the land included in the usage information associated with the first land identification information was determined, and the information of 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 status indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0217] The determination unit may determine that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information includes a predetermined phrase and a phrase indicating that it includes the results of a national land survey, 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 information associated with the first land identification information was determined, and the information of 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 status indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0218] A tax information management device according to another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; land use information associated with the land identification information, which includes the status of use of the land and the date on which the status of use was determined; a storage unit that stores land tax information associated with the land identification information; and a determination unit that determines that correct land tax information is not stored in the storage unit when there is no land use information associated with the first land identification information, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0219] The determination unit does not need to determine whether the correct information regarding the taxable land category of the land tax information is stored in the storage unit if the land registration information associated with the first land identification information contains a predetermined phrase.

[0220] A tax information management device according to another aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred; usage status information associated with the land identification information, which includes the usage status of the land and the date on which the usage status was determined; a storage 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 storage unit when there is no land registration information associated with a first land identification information, and the information of 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 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.

[0221] The tax information management device may further include an update unit that, if the determination unit determines that the correct land tax information is not stored in the storage unit, performs a process to register the correct land tax information in association with the first land identification information in the storage unit.

[0222] The tax information management device may further include 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 that has been determined to be incorrect in relation to the first land identification information is stored, updates or deletes the land tax information stored in the storage unit in relation to the first land identification information so that the land tax information indicates the correct land tax information.

[0223] The aforementioned tax information management device may further include an information provision unit that outputs the determination results of the determination unit to an information terminal. The update unit may output a message indicating that the land tax information should be updated before updating the land tax information, and update the land tax information after obtaining instructions from the user to update the land tax information. The update unit may display the updated land tax information by period, by address number, by owner, or by updated item.

[0224] The aforementioned tax information management device may further include a calculation unit that calculates the tax base amount based on the updated land tax information after the update unit has updated the land tax information.

[0225] Although the present invention has been described above using embodiments, 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 its gist. For example, all or part of the apparatus can be configured by functionally or physically distributing and integrating in 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 combinations are combined with the effects of the original embodiments. [Explanation of Symbols]

[0226] 1. Tax information management device 2. Information terminals 3 servers 4. Taxable base calculation device 11 Communications Department 12 Storage section 13 Control Unit 131 Acquisition Department 132 Judgment section 133 Update Department 134 Calculation Section 135 Information Provision Department S Tax Information Management System

Claims

1. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, and usage status information associated with said land identification information, A storage unit that stores land tax information associated with the aforementioned land identification information, A determination unit determines that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains a predetermined phrase indicating a change in land use, and the information of 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 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. A tax information management device having the following features.

2. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the said land identification information, which includes the status of land use and the date on which the status of use was determined. A storage unit that stores land tax information associated with the aforementioned land identification information, A determination unit determines that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, does not contain a predetermined phrase indicating a change in land use, and the information of 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 situation indicated by the more recent 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 use information associated with the first land identification information. A tax information management device having the following features.

3. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the said land identification information, which includes the status of land use and the date on which the status of use was determined. A storage unit that stores land tax information associated with the aforementioned land identification information, If the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains a predetermined phrase indicating a change in land use, and the date on which the land status included in the usage 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 the information of 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 information associated with the first land identification information, then the correct land tax information is not stored in the storage unit. A determination unit that determines, if 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 information associated with the first land identification information was determined, and if the information of 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 status of the land included in the land registration information associated with the first land identification information, then determines that the correct land tax information is not stored in the storage unit, and does not determine whether or not the information of the taxable land category of the correct land tax information is stored in the storage unit. A tax information management device having the following features.

4. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the said land identification information, which includes the status of land use and the date on which the status of use was determined. A storage unit that stores land tax information associated with the aforementioned land identification information, A determination unit determines that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, includes 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 land usage information associated with the first land identification information was determined, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. A tax information management device having the following features.

5. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the said land identification information, which includes the status of land use and the date on which the status of use was determined. A storage unit that stores land tax information associated with the aforementioned land identification information, A determination unit determines that correct land tax information is not stored in the storage unit if there is no usage information associated with a first land identification information, which is one of the land identification information items, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. Tax information management device.

6. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land, which includes at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and land use information associated with the said land identification information, which includes the status of land use and the date on which the status of use was determined. A storage unit that stores land tax information associated with the aforementioned land identification information, and a determination unit that determines that the correct land tax information is not stored in the storage unit when there is no land registration information associated with a first land identification information which is one of the aforementioned land identification information, and the information of 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 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. A tax information management device having the following features.

7. The determination unit determines that the correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information does not contain the prescribed wording, and the date indicated by the more recent 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 on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the information of 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 status indicated by the more recent date on which the land status corresponding to the first land identification information was determined. A tax information management device according to any one of claims 1 to 3.

8. The determination unit determines that the land registration information associated with the first land identification information contains a predetermined phrase, the date on which the land status included in the land use 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 land use information associated with the first land identification information was determined is newer than the date on which the land tax information stored in the storage unit in association with the first land identification information was updated, and the taxable land category information of the land tax information stored in the storage unit in association with the first land identification information is the current land category included in the land use information associated with the first land identification information. If there is no correspondence with the information, it is determined that the correct land tax information is not stored in the storage unit. If 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 information associated with the first land identification information was determined, and 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 status of the land included in the land registration information associated with the first land identification information, it is determined that the correct land tax information is not stored in the storage unit, and it is not determined whether or not the information of the taxable land category of the correct land tax information is stored in the storage unit. A tax information management device according to any one of claims 1 to 3.

9. The determination unit determines that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information includes a predetermined phrase and a phrase 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 land use information associated with the first land identification information was determined, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. A tax information management device according to any one of claims 1 to 4.

10. The determination unit does not determine whether the correct information regarding the taxable land category of the land tax information is stored in the storage unit if the land registration information associated with the first land identification information contains predetermined wording. The tax information management device according to claim 4 or 5.

11. If the determination unit determines that the correct land tax information is not stored in the storage unit, the system further includes an update unit that performs a process to register the correct land tax information in the storage unit in association with the first land identification information. A tax information management device according to any one of claims 1 to 6.

12. The determination unit determines that the correct land tax information is not stored in the storage unit, and if the land tax information that has been determined to be incorrect in relation to the first land identification information is stored, the update unit further comprises an update unit that performs a process to update or delete the land tax information stored in the storage unit in relation to the first land identification information so that the land tax information indicates the correct land tax information. A tax information management device according to any one of claims 1 to 6.

13. The system further includes an information provision unit that outputs the determination result of the determination unit to an information terminal. A tax information management device according to any one of claims 1 to 6.

14. The update unit outputs a message indicating that the land tax information should be updated before updating the land tax information, and after obtaining instructions from the user to update the land tax information, it updates the land tax information. The tax information management device according to claim 11.

15. The update unit displays the updated land tax information by period, by address, by owner, or by updated item. The tax information management device according to claim 11.

16. The update unit further comprises a calculation unit that calculates the tax base amount based on the updated land tax information after the update unit has updated the land tax information, The tax information management device according to claim 11.

17. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, and usage information associated with said land identification information, The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains a predetermined phrase indicating a change in land use, and the information of 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 situation indicated by the information of an item that matches at least one item of the said 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 said land tax information included in the usage status information; A method for managing tax information, comprising the following features.

18. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the land identification information, does not contain a predetermined phrase indicating a change in land use, and the information of 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 situation indicated by the more recent 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 usage information associated with the first land identification information; A method for managing tax information, comprising the following features.

19. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. By referring to the storage unit that stores land tax information associated with the land identification information, if the land registration information associated with the first land identification information, which is one of the land identification information, contains a predetermined phrase indicating a change in land use, and the date on which the land status included in the usage 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 the information of 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 information associated with the first land identification information, then the correct land tax information If it is determined that the report is not stored in the storage unit, and 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 information associated with the first land identification information was determined, and the information of 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 status of the land included in the land registration information associated with the first land identification information, then it is determined that the correct land tax information is not stored in the storage unit, and the step of not determining whether or not the information of the taxable land category of the correct land tax information is stored in the storage unit, A method for managing tax information, comprising the following features.

20. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains 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 land usage information associated with the first land identification information was determined, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. A method for managing tax information, comprising the following features.

21. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The process includes the step of referring to a storage unit that stores land tax information associated with the aforementioned land identification information, and determining that the correct land tax information is not stored in the storage unit if the usage information associated with a first land identification information, which is one of the aforementioned land identification information, does not exist, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. Methods for managing tax information.

22. A tax information management method that manages tax information used in calculating the taxable base amount for fixed asset tax, which is executed by a computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if there is no land registration information associated with a first land identification information, which is one of the aforementioned land identification information, and if the information of 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 situation indicated by the information of an item that matches at least one item of the said 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 said land tax information included in the usage status information; A method for managing tax information, comprising the following features.

23. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, and usage information associated with said land identification information, The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains a predetermined phrase indicating a change in land use, and the information of 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 situation indicated by the information of an item that matches at least one item of the said 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 said land tax information included in the usage status information; A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

24. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the land identification information, does not contain a predetermined phrase indicating a change in land use, and the information of 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 situation indicated by the more recent 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 usage information associated with the first land identification information; A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

25. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. By referring to the storage unit that stores land tax information associated with the land identification information, if the land registration information associated with the first land identification information, which is one of the land identification information, contains a predetermined phrase indicating a change in land use, and the date on which the land status included in the usage 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 the information of 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 information associated with the first land identification information, then the correct land tax information If it is determined that the report is not stored in the storage unit, and 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 information associated with the first land identification information was determined, and the information of 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 status of the land included in the land registration information associated with the first land identification information, then it is determined that the correct land tax information is not stored in the storage unit, and the step of not determining whether or not the information of the taxable land category of the correct land tax information is stored in the storage unit, A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

26. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if the land registration information associated with the first land identification information, which is one of the aforementioned land identification information, contains 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 land usage information associated with the first land identification information was determined, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

27. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The process includes the step of referring to a storage unit that stores land tax information associated with the aforementioned land identification information, and determining that the correct land tax information is not stored in the storage unit if the usage information associated with a first land identification information, which is one of the aforementioned land identification information, does not exist, and the information of 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 situation indicated by the 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 the information of an item that corresponds to at least one item of the land tax information included in the land registration information. A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

28. On the computer, A step of obtaining land registration information associated with land identification information for identifying land, which includes at least the cause or purpose of registration and the date on which the cause of registration occurred, and land use information associated with said land identification information, which includes the status of land use and the date on which the status of land use was determined. The steps include: referring to a storage unit that stores land tax information associated with the aforementioned land identification information, determining that correct land tax information is not stored in the storage unit if there is no land registration information associated with a first land identification information, which is one of the aforementioned land identification information, and if the information of 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 situation indicated by the information of an item that matches at least one item of the said 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 said land tax information included in the usage status information; A program that manages tax information used to calculate the taxable value of fixed assets, which is then executed.

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