Inheritance Simulation System

Abstract

We provide an inheritance simulation system that allows for the simulation of inheritance distribution conditions so that desired heirs inherit a certain amount of company shares, prevent the dispersion of company shares among heirs, and ensure that each heir's inherited financial assets cover inheritance tax. [Solution] An inheritance simulation system comprising: means for receiving input of inheritance information including information on heirs and information on the distribution amount of inherited property including company shares and financial assets; means for calculating an estimated inheritance tax amount based on the inheritance information; means for calculating a balance obtained by subtracting the estimated inheritance tax amount from the distribution amount of financial assets; means for receiving treasury stock conversion information including the amount of company shares to be converted into treasury stock; and means for calculating an estimated acquisition amount obtainable through treasury stock conversion and an estimated after-tax acquisition amount based on the treasury stock conversion information, and calculating a balance after treasury stock conversion by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount and the distribution amount of financial assets.

Description

Technical Field

[0001] The present invention relates to an inheritance simulation system.

Background Art

[0002] As a method for simulating the distribution of the property held by the decedent, for example, from the inheritance property including the input company stock, real estate or cash, the inheritance property amount and inheritance tax burden amount of each heir are determined, and the remaining cash obtained by subtracting the inheritance tax burden amount from the cash is determined. In addition, a property division simulation device is provided that evaluates whether the determined content is appropriate based on at least evaluation items such as tax burden, sense of fairness in inheritance, living funds for the spouse, and evaluation of the dispersion risk of company stock (see Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Disclosure of the Invention

Problems to be Solved by the Invention

[0004] Depending on the type and distribution conditions of the inheritance property, there may be heirs who cannot afford the inheritance tax with the inherited financial assets. In particular, in the case of an operator who holds company stock, there is a trade-off relationship between preventing the dispersion of company stock among heirs and reducing the inheritance tax burden of the heir who inherits the company stock. On the other hand, it is desirable for the heir who will be the successor to inherit a certain amount or more of the company stock. Therefore, it has been very difficult to set distribution conditions under which the desired heir inherits a certain amount or more of the company stock, prevents the dispersion of the company stock among heirs, and each heir can afford the inheritance tax with the inherited financial assets.

[0005] Furthermore, when it comes to life insurance proceeds received by a corporation upon the death of an employee, not many business owners (the deceased) plan how to use them while being mindful of the maximum amount of death benefits that can be deducted as expenses. As a result, the amount of corporate tax on the insurance proceeds can exceed expectations, and there are cases where plans cannot be realized as desired.

[0006] However, the aforementioned property division simulation device is not intended to solve such problems.

[0007] This invention has been made in consideration of the above circumstances, and its main purpose is to provide an inheritance simulation system that can simulate inheritance distribution conditions for a business owner whose deceased held company shares as assets, in which the desired heirs inherit a certain amount of company shares, while preventing the dispersion of company shares among heirs, and ensuring that each heir can cover inheritance tax with the financial assets they inherit. Furthermore, another primary objective of the present invention is to provide an inheritance simulation system that can simulate the maximum amount of deductible expenses when a corporation pays death benefits, etc., to an heir from insurance proceeds for which it is the beneficiary, and additional insurance payment conditions that take into account corporate tax, etc., on said insurance proceeds. [Means for solving the problem]

[0008] (1) An inheritance simulation system according to one aspect of the present invention comprises one or more information processing devices, and includes: an inheritance information receiving means that receives input of inheritance information including information of one or more heirs and information on the amount of property distribution to each heir of the inherited property, including company shares and financial assets; an estimated inheritance tax amount calculation means that calculates an estimated inheritance tax amount for each heir based on the inheritance information; a balance calculation means that calculates a balance obtained by subtracting the estimated inheritance tax amount from the amount of distribution of financial assets included in the property distribution amount; a treasury stock conversion information receiving means that receives treasury stock conversion information for each heir whose property distribution amount includes a distribution of company shares, including the amount of company shares to be converted into treasury stock from the distribution of said company shares; and an estimated acquisition amount calculation means that calculates an estimated acquisition amount and an estimated after-tax acquisition amount that can be obtained by converting into treasury stock based on the treasury stock conversion information, wherein the balance calculation means calculates a balance after converting into treasury stock by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount calculated by the estimated acquisition amount calculation means and the amount of distribution of financial assets.

[0009] (2) In the configuration described in (1) above, the inheritance simulation system of the present invention may further be configured to have a treasury stock alert processing means that performs an alert processing when the amount of company shares to be converted into treasury stock exceeds the amount of company shares to be distributed in the property distribution amount.

[0010] (3) In the configuration described in (1) or (2) above, the inheritance simulation system of the present invention may further include a means for calculating the legal reserve amount for each heir, and a means for processing an alert when the amount of the legal reserve is less than the amount of property distribution.

[0011] (4) In the configuration described in any one of (1) to (3) above, the inheritance simulation system of the present invention may further be configured to include balance alert processing means that performs an alert when at least one of the above balance and the above balance after treasury stock conversion becomes less than 0.

[0012] (5) In the configuration described in any one of (1) to (4) above, the inheritance information received by the inheritance property receiving means may include the total amount of the property distribution, and the estimated inheritance tax calculation means may be configured to calculate the estimated inheritance tax when the total amount of the property distribution matches the sum of the property distribution amounts for each heir.

[0013] (6) In the configuration described in any one of (1) to (5) above, the estimated acquisition amount calculation means may be configured to output formulas for calculating the estimated acquisition amount and the estimated acquisition amount after tax.

[0014] (7) In the configuration described in any one of (1) to (6) above, the inheritance information receiving means may be configured to accept input for correction of inheritance information.

[0015] (8) In the configuration described in any one of (1) to (7) above, an inheritance simulation system according to another aspect of the present invention may further include: an insurance information receiving means for receiving input of insurance information including an estimated insurance amount to be paid to a corporation when a payment event occurs in an insurance policy in which the deceased is the insured and the corporation is the policyholder; a condition information receiving means for receiving input of deductible expense condition information including conditions for calculating the deductible amount of retirement allowances, etc., paid to the deceased when the payment event occurs, and information on the amount of premiums that can be capitalized as assets; a deductible expense calculation means for calculating the deductible amount based on the deductible expense condition information; an estimated corporate tax calculation means for calculating the estimated corporate tax amount to be borne by the corporation on the estimated insurance amount based on the deductible expense amount, the capitalized amount information and the insurance information; and an additional insurance amount calculation means for calculating an additional insurance amount that can supplement the estimated corporate tax amount.

[0016] (9) In the configuration described in (8) above, an inheritance simulation system according to another aspect of the present invention may further include: a difference calculation means that calculates each difference including a first remaining amount which is the difference between the assumed insurance amount and the payment amount, and a second remaining amount which is the difference between the first remaining amount and the assumed corporate tax amount, and a comparison information generation means that generates comparison information that displays the assumed insurance amount and at least one of the payment amount, the first remaining amount, the assumed corporate tax amount, the second remaining amount, and the corporate insurance amount in a comparable manner.

[0017] (10) In the configuration described in (9) above, the amount of insurance proceeds used may be configured to include amounts for each purpose, including the repayment of the corporation's borrowings, working capital, and funds for the repurchase of its own shares.

[0018] (11) In the configuration described in (9) or (10) above, the difference calculation means may be configured to calculate the miscellaneous income amount, which is the difference between the assumed insurance amount and the amount that can be capitalized as an asset, and the miscellaneous income amount after deducting expenses, which is the difference between the miscellaneous income amount and the amount that can be deducted as an expense, and the comparison information generation means may be configured to generate comparison information that displays comparablely at least two or more selected from the amount that can be capitalized as an asset, the miscellaneous income amount, the amount that can be deducted as an expense, the miscellaneous income amount after deducting expenses, and the assumed corporate tax amount.

[0019] (12) An inheritance simulation program according to one aspect of the present invention causes one or more information processing devices to perform the following steps: receiving input of inheritance information including information of one or more heirs and information on the amount of property distribution to each heir of the inherited property, including company shares and financial assets; calculating an estimated inheritance tax amount for each heir based on the inheritance information; calculating a balance obtained by subtracting the estimated inheritance tax amount from the amount of financial assets included in the property distribution amount; receiving treasury stock information for each heir whose property distribution amount includes a distribution of company shares, including the amount of company shares to be converted into treasury stock from the distribution of said company shares; calculating an estimated acquisition amount and an estimated after-tax acquisition amount that can be obtained by converting into treasury stock based on the treasury stock information; and calculating a balance after converting into treasury stock by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount and the amount of financial assets distributed.

[0020] (13) In the configuration described in (12) above, an inheritance simulation program according to another aspect of the present invention may be configured to cause one or more information processing devices to further execute: an input of insurance information including an estimated insurance amount to be paid to a corporation when a payment event occurs in an insurance policy in which the deceased is the insured and the corporation is the policyholder; an input of deductible expense condition information including conditions for calculating the deductible amount of retirement allowances, etc., to be paid to the deceased when the payment event occurs, and information on the amount of premiums that can be capitalized as assets; an input of the deductible amount based on the deductible expense condition information; an input of the estimated corporate tax, etc., that the corporation will bear on the estimated insurance amount based on the deductible amount, the capitalized amount information and the insurance information; and an input of an additional insurance amount that can supplement the estimated corporate tax, etc.

[0021] (14) An inheritance simulation device according to one aspect of the present invention has one or more processors, which perform the following steps: receiving input of inheritance information including information of one or more heirs and information on the amount of property distribution to each heir of the inherited property, including company shares and financial assets; calculating an estimated inheritance tax amount for each heir based on the inheritance information; calculating a balance obtained by subtracting the estimated inheritance tax amount from the amount of financial assets included in the property distribution amount; receiving treasury stock information for each heir whose property distribution amount includes a distribution of company shares, including the amount of company shares to be converted into treasury stock from the distribution of said company shares; calculating an estimated acquisition amount and an estimated after-tax acquisition amount that can be obtained by converting into treasury stock based on the treasury stock information; and calculating a balance after converting into treasury stock by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount and the amount of financial assets distributed.

[0022] (15) In the configuration described in (14) above, an inheritance simulation device according to another aspect of the present invention may be configured such that the one or more processors further perform the following steps: receiving input of insurance information including an estimated insurance amount to be paid to a corporation when a payment event occurs in an insurance policy in which the deceased is the insured and the corporation is the policyholder; receiving input of deductible expense condition information including conditions for calculating the deductible amount of retirement allowances, etc., to be paid to the deceased when the payment event occurs, and information on the amount of premiums that can be capitalized as assets; calculating the deductible amount based on the deductible expense condition information; calculating the estimated corporate tax, etc., that the corporation will bear on the estimated insurance amount based on the deductible amount, the capitalized amount information and the insurance information; and calculating an additional insurance amount that can supplement the estimated corporate tax, etc.

[0023] (16) The inheritance simulation method according to one aspect of the present invention includes steps where one or more information processing devices receive input of inheritance information including information on one or more heirs and information on the property distribution amounts of each heir for inheritance property including company shares and financial assets, calculate the estimated inheritance tax amount for each heir based on the inheritance information, calculate the balance obtained by subtracting the estimated inheritance tax amount from the distribution amount of financial assets included in the property distribution amount, receive input of treasury share conversion information including the amount of company shares to be converted into treasury shares among the distribution amounts of company shares for each heir when the property distribution amount includes the distribution amount of company shares, calculate the estimated acquisition amount and the estimated acquisition amount after tax deduction that can be obtained by treasury share conversion based on the treasury share conversion information, and calculate the balance after treasury share conversion obtained by subtracting the estimated inheritance tax amount from the sum of the estimated acquisition amount after tax deduction and the distribution amount of financial assets.

[0024] (17) In the configuration described in (16) above, the inheritance simulation method according to another aspect of the present invention is configured such that one or more information processing devices further receive input of insurance information including an assumed insurance payment amount to be paid to a corporation when a payment event occurs in insurance with the decedent as the insured and the corporation as the policyholder, receive input of loss inclusion condition information including conditions for calculating the deductible amount such as severance pay to be paid to the decedent when the payment event occurs and information on the asset inclusion amount of the paid insurance premium, calculate the deductible amount based on the loss inclusion condition information, calculate the assumed corporate tax equivalent amount borne by the corporation for the assumed insurance payment amount based on the deductible amount, the information on the asset inclusion amount, and the insurance information, and calculate an additional insurance amount that can supplement the assumed corporate tax equivalent amount.

Effect of the Invention

[0025] According to the present invention, in the case of an operator who holds his / her company's shares as property, it is possible to simulate the distribution conditions of the inheritance property such that a desired heir inherits a certain amount or more of the company's shares, and while preventing the dispersion of the company's shares among the heirs, each heir can pay inheritance tax with the financial assets inherited. Further, according to the present invention, it is also possible to provide an inheritance simulation system that can simulate the maximum deductible amount of the death retirement allowance, etc. paid to the heir from the insurance money received by the corporation, and the additional insurance money conditions considering the corporate tax, etc. applicable to the insurance money.

Brief Description of the Drawings

[0026] [Figure 1] It is a diagram showing the schematic configuration of the entire inheritance simulation system according to the first embodiment of the present invention. [Figure 2] It is a block diagram showing a configuration example of an information processing apparatus constituting the inheritance simulation system according to the embodiment. [Figure 3] It is a block diagram showing a configuration example of a server constituting the inheritance simulation system according to the embodiment. [Figure 4] It is a diagram showing the overall flow of inheritance simulation in the inheritance simulation system according to the embodiment. [Figure 5] It is a diagram showing the flow of the estimated inheritance tax amount calculation process according to the embodiment. [Figure 6] It is a diagram showing the flow of the balance calculation process according to the embodiment. [Figure 7] ]>It is a diagram showing the flow of the estimated acquisition amount and the estimated acquisition amount after tax deduction calculation process according to the embodiment. [Figure 8] It is a diagram showing the flow of the balance calculation process after the shares are transferred to the treasury according to the embodiment. [Figure 9] It is a diagram showing an example of the display of the output unit of the information processing apparatus according to the embodiment. [[ID=3,5]] [[ID=3,6]] [Figure 10] It is a diagram showing another example of the display of the output unit of the information processing apparatus according to the embodiment. [Figure 11]This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 12] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 13] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 14] This figure shows the overall schematic configuration of the inheritance simulation system according to the second embodiment of the present invention. [Figure 15] This is a block diagram showing an example of the configuration of one information processing device that constitutes the inheritance simulation system according to the said embodiment. [Figure 16] This is a block diagram showing an example of the configuration of one server that constitutes the inheritance simulation system according to the embodiment. [Figure 17] This figure shows a part of the inheritance simulation process in the inheritance simulation system according to the said embodiment. [Figure 18] This figure shows an example of the display of the output unit of the information processing device in relation to the same embodiment. [Figure 19] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 20] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 21] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 22] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 23] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 24] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 25] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Figure 26] This figure shows another example of the display of the output section of the information processing device in relation to the same embodiment. [Modes for carrying out the invention]

[0027] Hereinafter, embodiments of the present invention will be described with reference to the drawings. 1. First Embodiment The first embodiment will be described below with reference to Figures 1 to 13.

[0028] <Overview of the Inheritance Simulation System> As shown in Figure 1, the inheritance simulation system 10 of this embodiment (hereinafter referred to as "system 10") consists of an information processing device 200 and a server 300 connected via a communication network (hereinafter referred to as "network 100"). The server 300 may be single or multiple. System 10 functions to run inheritance simulations by users. Potential users include, for example, life planners, insurance company sales representatives, tax accountants and other professionals, the deceased, and the heirs.

[0029] The network 100 may be a wired communication method, a wireless communication method, or a combination of both.

[0030] (Information processing device 200) The information processing device 200 is, for example, an information processing device such as a PC, a tablet terminal, or a smartphone. The information processing device 200 comprises a control unit 210, a communication unit 220, an input unit 230, an output unit 240, and a storage unit 250. These are connected to each other via signal lines 260 (see Figure 2).

[0031] The control unit 210 includes, for example, one or more processors, including a CPU (Central Processing Unit) and an MPU (Micro Processing Unit). The control unit 210 has the function of controlling, processing, and managing the operation of the entire information processing device 200 by referring to programs and data stored in the storage unit 250. The control unit 210 also has the function of displaying a user-operable graphical user interface (GUI) screen on the output unit 240 when the input unit 230 receives input from a user.

[0032] The communication unit 220 is a communication means that connects the information processing device 200 to the network 100 to perform communication. Communication may be performed via wired or wireless connection. Furthermore, the communication protocol is not particularly limited. The communication unit 220 transmits various data to external devices such as the server 300 and receives various data from these devices, in accordance with the instructions of the control unit 210. The various data received by the communication unit 220 is sent to the control unit 210 via the signal line 260.

[0033] The input unit 230 may be installed internally in the information processing device 200 or it may be externally attached. The input unit 230 may be, for example, a mouse, buttons, a keyboard, a scanner, a microphone capable of voice input, or a touch panel integrated with the output unit 240. The input unit 230 has the function of receiving input operations from the user and sending data corresponding to the operation to the control unit 210. The information received by the input unit 230 includes the following information: • Inheritance Information: Information on one or more heirs, as well as information on the distribution of assets to each heir, including company shares and financial assets. • Treasury Stock Information: Information on the amount of company stock to be converted into treasury stock for each heir, including the distribution amount of company stock included in the above asset distribution amount.

[0034] In this embodiment, the information of the heirs includes the number of heirs and the relationship of each heir (spouse, child, parent, sibling, etc.). Furthermore, in this embodiment, the deceased in the simulated inheritance is the manager of a corporation, company shares refer to the company shares held by the aforementioned deceased, and financial assets refer to assets other than tangible assets, including cash, deposits, securities (excluding company shares) and insurance proceeds (including death benefits and retirement benefits). In addition, treasury stock refers to shares that a corporation acquires from its shareholders and converts into its own shares.

[0035] The output unit 240 may be installed internally in the information processing device 200 or it may be externally attached. The output unit 240 may be, for example, a display (including the touch panel described above), a speaker, a printer, or a head-mounted display. The output unit 240 has the function of displaying information based on data corresponding to the user's operations, data generated within the information processing device 200, and data received by the information processing device 200 from external devices such as the server 300, on the screen, outputting sound, and printing it, in accordance with the instructions of the control unit 210.

[0036] The memory unit 250 is one or more storage devices such as RAM, ROM, and storage, and may be installed inside the information processing device 200, or it may be externally connected via wired and wireless connections. The storage unit 250 stores data acquired and generated by each process within the information processing device 200, data received by the information processing device 200 from external devices such as the server 300 (including temporarily stored data), and programs referenced to execute each process. The storage unit 250 is also used as a workspace for the control unit 210.

[0037] The information processing device 200 configured in this way transmits information input via the input unit 230 to the server 300, receives information processed and transmitted by the server 300 based on this information, displays each piece of information based on these on the output unit 240, and performs an inheritance simulation by the user.

[0038] <Server 300> The server 300 is one or more information processing devices. The server 300 comprises a control unit 310, a communication unit 320, and a storage unit 330, which are connected to each other via signal lines 340 (see Figure 3).

[0039] The control unit 310 includes, for example, one or more processors, including a CPU and an MPU. The control unit 310 has the function of controlling, processing, and managing the operation of the entire server 300 by referring to programs and data stored in the storage unit 330.

[0040] Furthermore, the control unit 310 also functions as an input / output control unit 312, a calculation unit 314, and an alert processing unit 316.

[0041] The input / output control unit 312 has the function of appropriately sending various data, including data received from external devices including the information processing device 200 via the communication unit 320, and data generated within the server 300, as well as instructions for processing based on such various data, to the calculation unit 314 and the alert processing unit 316. In addition, the input / output control unit 312 has the function of sending data acquired and generated within the server 300 to external devices including the information processing device 200 via the communication unit 320.

[0042] The calculation unit 314 functions as an estimated inheritance tax calculation unit 314a, a balance calculation unit 314b, an estimated acquisition amount calculation unit 314c, and a legal reserve calculation unit 314d, and has the function of performing calculation processing based on various data, including data received from external devices, including the information processing device 200, via the communication unit 320, and data generated within the server 300. The results of the calculation processing by the calculation unit 314 are sent to the input / output control unit 312, which then performs the process of transmitting information including the calculation processing results to the information processing device 200.

[0043] In other words, the estimated inheritance tax calculation unit 314a has the function of calculating the estimated inheritance tax amount for each heir based on inheritance information received from the information processing device 200 and inheritance tax calculation data stored in the storage unit 330. The inheritance tax calculation data includes condition data for calculating the estimated inheritance tax amount, such as the inheritance tax rate, basic exemption, and various deductions including spousal tax reduction, based on the relationship of each heir and the amount of inherited property.

[0044] The balance calculation unit 314b has the function of calculating the balance for each heir by subtracting the estimated inheritance tax amount from the distribution amount of financial assets among the property distribution amount included in the inheritance information, and the function of calculating the balance after conversion to treasury stock for each corresponding heir by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount calculated by the estimated acquisition amount calculation unit 314c and the distribution amount of financial assets.

[0045] The estimated acquisition amount calculation unit 314c has the function of calculating the estimated acquisition amount and the estimated after-tax acquisition amount that can be acquired through treasury stock conversion for each corresponding heir, based on the treasury stock conversion information received from the information processing device 200 and the acquisition amount tax calculation data stored in the storage unit 330. The estimated acquisition amount calculation unit 314c may also have the function of outputting a calculation formula based on the calculation of the estimated acquisition amount and the estimated after-tax acquisition amount, and instructing the input / output control unit 312 to transmit the calculation formula to the information processing device 200. The acquisition cost tax calculation data includes conditions for calculating taxes incurred when selling company shares to a corporation as treasury stock, such as the tax rate, deduction conditions, and special conditions (treasury stock special provisions) according to the acquisition cost. The taxes calculated include, but are not limited to, income tax and local inhabitant tax, and may be changed as appropriate. Furthermore, the acquisition amount tax calculation data may include the conditions for treating the acquisition amount of treasury stock as a refund of capital contributions, and data for calculating "deemed dividend tax" based on this.

[0046] The legal reserve calculation unit 314d has the function of calculating the amount of each heir's legal reserve based on the inheritance information and the legal reserve calculation data stored in the memory unit 330, and for each heir, it calculates the amount obtained by subtracting the calculated legal reserve amount from the property distribution amount.

[0047] The alert processing unit 316 functions as a treasury stock conversion alert processing unit 316a, a forced heirship alert processing unit 316b, and a balance alert processing unit 316c, and has the function of performing various alert determination and alert information output processing based on various data, including data received from external devices including the information processing device 200 via the communication unit 320 and data generated within the server 300.

[0048] In other words, the treasury stock alert processing unit 316a has the function of determining, for each corresponding heir, whether the amount of company shares to be converted into treasury stock exceeds the amount of company shares included in the property distribution amount, based on the above property distribution amount and the above treasury stock information, and if it determines that it exceeds the amount, it instructs the input / output control unit 312 to transmit treasury stock alert information to the information processing device 200 based on the alert data stored in the storage unit 330.

[0049] The legal reserve alert processing unit 316b has the function of determining for each heir whether the amount of property distribution is less than the calculated legal reserve amount, and if it determines that it is less, it instructs the input / output control unit 312 to transmit legal reserve alert information based on the alert data stored in the storage unit 330, and information on the amount obtained by subtracting the legal reserve amount from the amount of property distribution, to the information processing device 200.

[0050] The balance alert processing unit 316c has the function of determining for each heir whether at least one of the above balance and the above balance after converting to treasury stock is less than 0, and if it determines that it is less than 0, it instructs the input / output control unit 312 to send balance alert information to the information processing device 200 based on the alert data stored in the storage unit 330.

[0051] The communication unit 320 is a communication means that connects the server 300 to the network 100 to perform communication. Communication may be performed via wired or wireless connection. Furthermore, the communication protocol is not particularly limited. The communication unit 320 transmits various data to external devices such as the information processing device 200 and receives various data from these devices, in accordance with the instructions of the input / output control unit 312. The various data received by the communication unit 320 are sent to the control unit 310 via the signal line 340.

[0052] The memory unit 330 is one or more storage devices such as RAM, ROM, and storage, and may be installed internally in the server 300 or connected externally via wired and wireless connections. The storage unit 330 stores data acquired and generated by each process within the server 300, data received by the server 300 from external devices such as the information processing device 200 (including temporarily stored data), programs referenced to execute each process, and data referenced by the control unit 310, including inheritance tax calculation data, acquisition amount tax calculation data, legal reserve calculation data, and alert data. The storage unit 330 is also used as a workspace for the control unit 310.

[0053] The server 300, configured in this way, performs various processes based on the data received from the information processing device 200, transmits the results to the information processing device 200, displays them on the output unit 240 of the information processing device 200, and runs an inheritance simulation by the user.

[0054] <Information Processing> The following describes the information processing of System 10 (see Figure 4).

[0055] First, when a predetermined application is launched by the user operating the input unit 230 of the information processing device 200, the control unit 210 of the information processing device 200 displays an input screen on the output unit 240 for receiving input of inheritance information, which includes information on one or more heirs, as well as information on the distribution amount of the inherited property, including company shares and financial assets, to each heir. Then, when the input unit 230 receives the input of the above inheritance information through the user's input operation (step S100), the control unit 210 performs a process to transmit the input inheritance information to the server 300.

[0056] Server 300 calculates the estimated inheritance tax amount for each heir based on the received inheritance information (step S200).

[0057] Specifically, the estimated inheritance tax calculation unit 314a of the calculation unit 314 of the server 300 calculates the estimated inheritance tax amount for each heir based on the received inheritance information and the inheritance tax calculation data stored in the storage unit 330 (step S202). Furthermore, the legal reserve calculation unit 314d of the calculation unit 314 of the server 300 calculates the amount of each heir's legal reserve based on the inheritance information and the legal reserve calculation data stored in the storage unit 330 (step S204). At this time, the legal reserve calculation unit 314d also calculates the amount obtained by subtracting the calculated legal reserve amount from the property distribution amount. Steps S102 and S104 may be executed simultaneously, or step S104 may be executed first. Furthermore, the calculated estimated inheritance tax amount and the amount of the legal reserve are transmitted to the information processing device 200 as appropriate, and the information processing device 200 outputs the received information to the output unit 240 as appropriate. In this embodiment, the above inheritance information may be set to include information on the total amount of distributed property (i.e., the total amount of inherited property), and the estimated inheritance tax amount and the amount of the legal reserve may be calculated only when the total amount of distributed property matches the sum of the property distribution amounts for each heir.

[0058] The legal reserve alert processing unit 316b of the alert processing unit 316 of the server 300 determines for each heir whether the amount of property distribution is less than the calculated legal reserve amount. If it determines that it is less (Y in step S206), it instructs the input / output control unit 312 to send to the information processing device 200 legal reserve alert information based on the alert data stored in the storage unit 330, and information on the amount obtained by subtracting the legal reserve amount from the amount of property distribution. Upon receiving the information from the server 300, the information processing device 200 displays the legal reserve alert information and the amount obtained by subtracting the legal reserve amount from the property distribution amount on the output unit 240 (step S208). Furthermore, if the legal reserve alert processing unit 316b does not determine that the property distribution amount is less than the legal reserve amount (N in step S206), no instructions are given to send the information.

[0059] Upon receiving the legal reserve alert information, the user can input the information, and the input unit 230 of the information processing device 200 can accept the input of corrected inheritance information (input of corrected inheritance information) (step S300). In this case, the control unit 210 sends the inputted corrected inheritance information to the server 300, and the server 300 calculates the estimated inheritance tax amount for each heir based on the received corrected inheritance information (step S200). Please note that the input of corrected inheritance information can be submitted at any time and can be done repeatedly.

[0060] Server 300 calculates the balance for each heir by subtracting the estimated inheritance tax amount from the amount of financial assets distributed among the above-mentioned property distribution (Step S400).

[0061] Specifically, the balance calculation unit 314b of the calculation unit 314 of the server 300 calculates a balance for each heir by subtracting the estimated inheritance tax amount from the distribution amount of the financial assets (step S402). The calculated balance information is transmitted to the information processing device 200 as appropriate, and the information processing device 200 outputs the received balance information to the output unit 240 as appropriate.

[0062] The balance alert processing unit 316c of the alert processing unit 316 of the server 300 determines, for each heir, whether the balance calculated by the balance calculation unit 314b is less than 0. If it determines that the balance is less than 0 (Y in step S404), it instructs the input / output control unit 312 to send balance alert information to the information processing device 200 based on the alert data stored in the storage unit 330. When the information processing device 200 receives balance alert information from the server 300, it displays the balance alert information on the output unit 240 (step S406). If the balance alert processing unit 316c does not determine that the balance calculated by the balance calculation unit 314b is less than 0 (N in step S404), no instruction to send balance alert information is given.

[0063] Upon receiving balance alert information, the user can input the corrected inheritance information, and the input unit 230 of the information processing device 200 can accept the input of corrected inheritance information (step S300). In this case, the control unit 210 transmits the inputted corrected inheritance information to the server 300, and the server 300 calculates the estimated inheritance tax amount for each heir based on the received corrected inheritance information (step S200).

[0064] The input unit 230 receives input of treasury stock information for each heir who has entered the amount of company shares to be converted into treasury stock as the amount of property distribution through user input operations (step S500). The control unit 210 then processes the input treasury stock information and sends it to the server 300.

[0065] Based on the received treasury stock conversion information, server 300 calculates the estimated acquisition amount and the estimated after-tax acquisition amount that can be obtained through the above treasury stock conversion for each corresponding heir (step S600).

[0066] Specifically, first, the treasury stock conversion alert processing unit 316a of the alert processing unit 316 of the server 300 determines, for each corresponding heir, whether the amount of company shares to be converted into treasury stock exceeds the amount of company shares included in the asset distribution amount, based on the asset distribution amount and the received treasury stock conversion information. If it determines that it exceeds the amount (Y in step S602), it instructs the input / output control unit 312 to transmit treasury stock conversion alert information to the information processing device 200 based on the alert data stored in the storage unit 330.

[0067] Upon receiving treasury stock conversion alert information from server 300, the information processing device 200 displays the treasury stock conversion alert information on output unit 240 (step S604). Then, upon input operation by a user who has seen the treasury stock conversion alert information, the input unit 230 of the information processing device 200 can accept input of corrected treasury stock conversion information (step S606). In this case, the control unit 210 processes the input corrected treasury stock conversion information to send to server 300. The treasury stock conversion alert processing unit 316a of server 300 executes the process in step S602 based on the received corrected treasury stock conversion information.

[0068] If the treasury stock alert processing unit 316a does not determine that the amount of company shares to be converted into treasury stock exceeds the amount of company shares included in the above-mentioned property distribution amount (N in step S602), the estimated acquisition amount calculation unit 314c of the calculation unit 314 of the server 300 calculates the corresponding estimated acquisition amount and after-tax estimated acquisition amount for each heir based on the received treasury stock information and the acquisition amount tax calculation data stored in the storage unit 330 (step S608). The calculated estimated acquisition amount and after-tax estimated acquisition amount information is transmitted to the information processing device 200 as appropriate, and the information processing device 200 outputs the received information to the output unit 240 as appropriate.

[0069] Server 300 calculates the balance after converting to treasury stock for each of the corresponding heirs by subtracting the estimated inheritance tax amount from the sum of the above estimated acquisition amount after tax and the distribution amount of the above financial assets (Step S700). Specifically, the balance calculation unit 314b calculates the post-treasury stock balance for each corresponding heir by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount and the distribution amount of the financial assets (step S702). The calculated post-treasury stock balance information is transmitted to the information processing device 200 as appropriate, and the information processing device 200 outputs the received post-treasury stock balance information to the output unit 240 as appropriate.

[0070] The balance alert processing unit 316c of the alert processing unit 316 of the server 300 determines for each of the corresponding heirs whether the balance after converting to treasury stock is less than 0. If it determines that the balance is less than 0 (Y in step S704), it instructs the input / output control unit 312 to send balance alert information to the information processing device 200 based on the alert data stored in the storage unit 330. Upon receiving balance alert information from the server 300, the information processing device 200 displays the balance alert information on the output unit 240 (step S706). If the balance alert processing unit 316c does not determine that the balance after the treasury stock conversion is less than 0 (N in step S704), no instruction to send balance alert information is given.

[0071] Upon receiving balance alert information, the user can input the corrected inheritance information, and the input unit 230 of the information processing device 200 can accept the input of corrected inheritance information (step S300). In this case, the control unit 210 processes the input corrected inheritance information and sends it to the server 300, and the server 300 calculates the estimated inheritance tax amount for each heir based on the received corrected inheritance information (step S200).

[0072] The user can repeat some or all of the processes from step S200 onward until the desired inheritance simulation result is obtained.

[0073] <Example of operation> Next, an example of operation of this embodiment will be described with reference to Figures 9 to 13. Figures 9 to 13 are screens displayed on the output unit 240 of the information processing device 200. In this example of operation, the heirs are the spouse and two children.

[0074] Figure 9 shows the initial input screen of the inheritance simulation system of this embodiment. The relationship of the heir can be selected from "spouse," "child," "parent," or "sibling" using a pull-down menu, and the amount of property distribution for each heir can be freely entered. The fields for each heir can be added and deleted as needed.

[0075] Furthermore, the units of the numerical values ​​shown in Figures 9 through 13 are all in ten thousand yen, and the units will be omitted in the following explanation. Furthermore, in Figures 9 to 13, "Tax Amount" corresponds to the assumed inheritance tax amount mentioned above, "Cash Balance" corresponds to the balance mentioned above, the words "Cash Shortage" in the "Insufficient Balance Alert" column correspond to the balance alert information, the words "Infringement of Formal Share" in the "Formal Share Alert" column correspond to the formal share alert information mentioned above, the amount in the "Amount of Infringement of Formal Share" column corresponds to the amount obtained by subtracting the formal share amount from the property distribution amount, the amount entered in the "Amount of Treasury Stock Implementation" column corresponds to the treasury stock implementation information mentioned above, the amount output in the "Amount After Tax" column corresponds to the estimated acquisition amount after tax mentioned above, and "Cash Balance After Treasury Stock Implementation" corresponds to the balance after treasury stock implementation mentioned above. Furthermore, the after-tax amount will be calculated by applying the conditions of the treasury stock special provision and the conditions of separate taxation.

[0076] Figure 10 shows the screen after the inheritance simulation has been run, with the total value of the inherited assets and the amount of assets to be distributed to each heir entered, and the tax amount, legal reserve amount, and cash balance for each heir calculated and displayed.

[0077] As can be seen in Figure 10, under this simulation condition (hereinafter referred to as "Condition 1"), the financial assets of the child on the left (hereinafter referred to as "Child 1") are 0 (the only assets inherited by Child 1 are company shares), resulting in a cash balance shortfall equivalent to the inheritance tax. Therefore, the words "Cash Shortfall" are displayed in the Child 1 balance shortfall alert column. In addition, the total amount of property distributed to the spouse and the child on the right (hereinafter referred to as "Child 2") under Condition 1 is less than the amount of the legal reserve. Therefore, the words "Infringement of Legal Reserve" are displayed in the alert column for the spouse and Child 2, and the amount of infringement (amount of property distributed - amount of legal reserve) is displayed in the legal reserve infringement amount column.

[0078] Furthermore, the calculation of each numerical value for each heir, as well as the display of each alert information, may be performed when an execution icon (not shown) displayed on the screen is clicked or otherwise activated.

[0079] Figure 11 shows the screen displaying the inheritance simulation results when a user (e.g., a life planner) inputs the adjusted asset distribution amounts for each heir based on the simulation results of Condition 1. When inputting the adjusted asset distribution amounts, the user considered that in Condition 1, company shares were distributed only to child 1.

[0080] As can be seen from Figure 11, under these simulation conditions (hereinafter referred to as "Condition 2"), the total amount of property distributed to each spouse and child 2 is greater than the amount of their legal reserve. Therefore, in Figure 11, the words "Infringement of Legal Reserve" are not displayed in the legal reserve alert column.

[0081] However, under Condition 2, the distribution of financial assets to Child 1 is still less than the tax amount, so the "Cash Shortage" message remains displayed in Child 1's insufficient balance alert field. Also under Condition 2, the distribution of financial assets to Child 2 is less than under Condition 1, resulting in an insufficient balance, and therefore the "Cash Shortage" message is displayed in Child 2's insufficient balance alert field. Furthermore, under condition 2, since the company shares are distributed among the heirs during inheritance, there remains a risk of future inheritance disputes.

[0082] Figure 12 shows the results of an inheritance simulation when the user inputs conditions to convert a portion of the company shares distributed to child 1 and all of the company shares distributed to child 2 into treasury stock, based on the simulation results for condition 2.

[0083] As can be seen from Figure 12, under these simulation conditions (hereinafter referred to as "Condition 3"), Child 1 and Child 2 obtain financial assets (after-tax amount) exceeding the amount of tax payable by converting their company shares into treasury stock, resulting in a positive cash balance after the treasury stock conversion. Therefore, the words "Cash Shortage" disappear (are not displayed) in the cash shortage alert column.

[0084] Specifically, for Child 1, 5,000 was converted into treasury stock (5,000 was entered in the column for the amount of treasury stock conversion), and the after-tax amount and the cash balance after the treasury stock conversion are calculated and displayed based on the following formula. • After-tax amount (4,643) = Amount of treasury stock issued (5,000) - (Amount of treasury stock issued (5,000) - Inheritance tax amount (3,215)) × 0.2) Cash balance after treasury stock issuance (1,428) = Financial assets (0) + After-tax amount (4,643) - Inheritance tax (3,215)

[0085] Furthermore, for Child 2, the entire amount of inherited company shares was converted into treasury stock (12,500 was entered in the column for the amount of treasury stock conversion), and the after-tax amount and the cash balance after conversion to treasury stock are calculated and displayed based on the following formula. • After-tax amount (10,643) = Amount of treasury stock issued (12,500) - (Amount of treasury stock issued (12,500) - Inheritance tax amount (3,215)) × 0.2) Cash balance after treasury stock issuance (7,428) = Financial assets (0) + After-tax amount (10,643) - Inheritance tax (3,215)

[0086] Furthermore, under condition 3, the company shares will not be distributed among child 1 and child 2, thus reducing the risk of disputes arising in this inheritance. On the other hand, the remaining company shares (10,000) will be inherited by the spouse, leaving the possibility of disputes arising during the secondary inheritance.

[0087] Figure 13 shows the inheritance simulation results when the user considers a condition (hereinafter referred to as "condition 4") to prevent problems during secondary inheritance, based on the simulation results of condition 3, and adds the condition that all company shares inherited by the spouse be converted into treasury stock. However, in order to take advantage of the treasury stock special provision, the amounts of other asset distributions have been changed in condition 4 so that the spouse will incur inheritance tax.

[0088] For the spouse, the entire amount of inherited company shares was converted into treasury stock (10,000 was entered in the column for the amount of treasury stock conversion), and the after-tax amount and the cash balance after conversion to treasury stock are calculated and displayed based on the following formula. • After-tax amount (8,813) = Amount of treasury stock issued (11,000) - (Amount of treasury stock issued (11,000) - Inheritance tax amount (65)) × 0.2) Cash balance after treasury stock implementation (20,748) = Financial assets (12,000) + After-tax amount (8,813) - Inheritance tax (65)

[0089] Furthermore, for Child 1, 5,000 was converted into treasury stock (5,000 was entered in the column for the amount of treasury stock conversion), and the after-tax amount and the cash balance after the treasury stock conversion are calculated and displayed based on the following formula. Note that each figure has been rounded to one decimal place. • After-tax amount (4,591) = Amount of treasury stock issued (5,000) - (Amount of treasury stock issued (5,000) - Inheritance tax amount (2,957)) × 0.2) • Cash balance after treasury stock issuance (1,634) = After-tax amount (4,591) - Inheritance tax (2,957)

[0090] Regarding Child 2, since the value is the same as in Condition 3, a detailed explanation will be omitted.

[0091] Thus, under Condition 4, both Child 1 and Child 2 will receive financial assets (after-tax amount) exceeding the amount of tax payable through the conversion of company shares into treasury stock, resulting in a positive cash balance for each after the treasury stock conversion. Furthermore, under Condition 4, all company shares inherited by the spouse are also converted into treasury stock, meaning that only Child 1 will hold company shares, thus preventing disputes during secondary inheritance.

[0092] Furthermore, for heirs who have entered the distribution amount of company shares, if the amount entered in the "Amount of Treasury Stock Implementation" field is greater than the distribution amount of company shares to be distributed, an alert (treasury stock implementation alert information) will be displayed to that effect. Additionally, pressing the "?" icon next to the after-tax amount will display the formula for calculating the after-tax amount.

[0093] <Effects> According to the system 10 of this embodiment, when a user simulates the inheritance of a business owner whose deceased held company shares as assets, it becomes possible to simulate distribution conditions for inherited assets such that the desired heir inherits a certain amount of company shares, prevents the dispersion of company shares among heirs, and allows each heir to cover inheritance tax with the financial assets they inherit. In other words, according to System 10, for heirs whose asset distribution amount includes the value of company shares, it is possible to perform an inheritance simulation that converts these shares into treasury stock. This makes it possible to easily simulate distribution conditions for inherited assets that prevent the dispersion of company shares among heirs while ensuring that each heir can cover inheritance tax with the financial assets they inherit. Furthermore, it is also possible to easily simulate distribution conditions that prevent disputes during secondary inheritance.

[0094] Furthermore, according to System 10, users can view alert information such as whether each heir's legal share has been infringed, whether there is a shortage in the balance and the balance after converting to treasury stock, and the amount thereof. Based on this alert information, they can simulate the optimal distribution amount of assets, i.e., the distribution conditions for the inherited assets.

[0095] Furthermore, if the user is a life planner or an insurance company sales representative, they can propose multiple methods to resolve the balance shortfall (e.g., insurance proceeds, treasury stock conversion, and others) based on the inheritance simulation results, and explain the advantages and disadvantages of each method from the perspective of estimated inheritance tax and balance.

[0096] <Variation> The information processing device 200 may perform some or all of the functions of server 300. Furthermore, multiple information processing devices 200 may be used to simultaneously run inheritance simulations by system 10. Additionally, servers other than server 300 may perform some of the functions of server 300.

[0097] Furthermore, the input / output control unit 312, calculation unit 314, and alert processing unit 316 of the server 300 may each be made of different processors, all of them may be made of the same processor, or some of them may be made of the same processor.

[0098] Furthermore, for example, in step S100, the information processing device 200 may first have a function to receive input of information about the heirs and transmit that information to the server 300. Also, the input / output control unit 312 of the server 300 may have a function to send instruction information to the information processing device 200 to output a screen in which the amount of property distribution can be entered based on the received information about the heirs. In this case, the information processing device 200 that has received the instruction information may have a function to display a screen in the output unit 240 in which the amount of property distribution can be entered.

[0099] Furthermore, the balance alert processing unit 316c of the server 300 may have a function to output an instruction to cancel the display of the balance alert information shown on the output unit 240 of the information processing unit 200 if the balance alert information has already been sent to the information processing unit 200 in step S400 and the calculated balance after converting to treasury stock is not less than 0.

[0100] Furthermore, the server 300 may have a function to appropriately output the calculation formulas used in each calculation process and transmit the calculation formulas to the information processing device 200, and the information processing device 200 may be configured to appropriately display the received calculation formulas on the output unit 240.

[0101] Furthermore, the output of each piece of information to the output unit 240 of the information processing device 200 and the processing results of the control unit 310 of the server 300 may be configured to be based on the acceptance of various instructions by the user's input operation at the input unit 230 of the information processing device 200.

[0102] In this embodiment, the system 10 is configured to input information on the amount of asset distribution to calculate the balance, and then input information on treasury stock conversion to calculate the balance after treasury stock conversion. However, for example, it may be configured to input information on the amount of asset distribution and treasury stock conversion, and then calculate the estimated inheritance tax amount, balance, and treasury stock conversion balance.

[0103] 2. Second Embodiment The second embodiment will be described below with reference to Figures 14 to 26. Note that the same reference numerals are used for components that are the same as or similar to those in the first embodiment, and detailed descriptions are omitted.

[0104] <Overview of the Inheritance Simulation System> As shown in Figure 14, the inheritance simulation system 20 of this embodiment (hereinafter referred to as "system 20") includes an information processing device 200, an information processing device 400, a server 300, and a server 500, all connected via a communication network (hereinafter referred to as "network 100"). Servers 300 and 500 may be singular or multiple. System 20 functions to enable users to perform inheritance simulations. Potential users include, for example, life planners, insurance company sales representatives, tax accountants and other professionals, as well as the deceased and their heirs.

[0105] (Information processing device 400) The information processing device 400 is, for example, an information processing device such as a PC, a tablet terminal, or a smartphone. The information processing device 400 comprises a control unit 410, a communication unit 420, an input unit 430, an output unit 440, and a storage unit 450. These are connected to each other via signal lines 460 (see Figure 15).

[0106] Since the control unit 410 and the communication unit 420 have the same configuration as the control unit 210 and the communication unit 220 of the information processing device 200, respectively, a detailed explanation is omitted.

[0107] The input unit 430 may be installed internally in the information processing device 400 or it may be externally attached. The input unit 430 may be, for example, a mouse, buttons, a keyboard, a scanner, a microphone capable of voice input, or a touch panel integrated with the output unit 240. The input unit 430 has the function of receiving input operations from the user and sending data corresponding to the operation to the control unit 410. The information received by the input unit 430 includes the following information. • Insurance Information: This includes information on the estimated insurance amount to be paid to the corporation when a payment event occurs in an insurance policy where the deceased is the insured and the corporation is the policyholder, the amount to be paid by the corporation to the deceased or heir, and the amount the corporation will use the insurance proceeds for. • Information on the conditions for calculating the deductible amount of retirement allowances, etc., paid to the deceased when the above payment event occurs (hereinafter simply referred to as "information on the conditions for deductible expenses"). • The amount of insurance premiums paid that can be capitalized as an asset (hereinafter simply referred to as "capitalizable amount").

[0108] Furthermore, in this embodiment, the deceased in the simulated inheritance is the manager of a corporation, the insurance is assumed to be a whole life insurance policy, and the payment event is assumed to be the death or retirement of the insured. Furthermore, payments from the corporation to the deceased or the heirs are expected to include death benefits, retirement benefits for those who choose to retire voluntarily, and condolence payments. Furthermore, the above-mentioned amounts for insurance proceeds include amounts for each purpose, such as loan repayment, working capital, and funds for share buybacks.

[0109] Furthermore, the above retirement allowances include death benefits, retirement benefits for those who retire voluntarily, and condolence payments. The above-mentioned deductible expense information is expected to include information for calculating the deductible amount based on the merit multiplier method, and information for calculating the deductible amount of condolence payments. The information used to calculate the deductible amount based on the above performance multiplier method includes the amount of salary paid to the deceased immediately before their death or retirement, the period during which the deceased worked for the corporation, and a multiplier corresponding to the deceased's responsibilities. The information used to calculate the deductible amount of the above condolence payment includes information on how many months' or years' worth of salary paid to the deceased immediately before their death the expected amount of the condolence payment corresponds to.

[0110] Since the output unit 440 and the storage unit 450 have the same configuration as the output unit 240 and the storage unit 250 of the information processing device 200, respectively, a detailed explanation will be omitted.

[0111] The information processing device 400 configured in this way transmits information input via the input unit 430 to the server 500, receives information processed and transmitted by the server 500 based on this information, displays each piece of information based on these on the output unit 440, and performs an inheritance simulation by the user.

[0112] <Server 500> The server 500 is one or more information processing devices. The server 500 comprises a control unit 510, a communication unit 520, and a storage unit 530, which are connected to each other via signal lines 540 (see Figure 16).

[0113] The control unit 510 includes, for example, one or more processors, including a CPU and an MPU. The control unit 510 has the function of controlling, processing, and managing the operation of the entire server 500 by referring to programs and data stored in the storage unit 530.

[0114] Furthermore, the control unit 510 also functions as an input / output control unit 512, a calculation unit 514, and a comparison information generation unit 516.

[0115] The input / output control unit 512 has the function of appropriately sending various data, including data received from external devices including the information processing device 400 via the communication unit 520, and data generated within the server 500, as well as instructions for processing based on such various data, to the calculation unit 514 and the comparison information generation unit 516. In addition, the input / output control unit 512 has the function of sending data acquired and generated within the server 500 to external devices including the information processing device 400 via the communication unit 520.

[0116] The calculation unit 514 functions as a deductible expense calculation unit 514a, an estimated corporate tax amount calculation unit 514b, an additional insurance amount calculation unit 514c, and a difference calculation unit 514d, and has the function of performing calculation processing based on various data, including data received from external devices including the information processing device 400 via the communication unit 520 and data generated within the server 500. The results of the calculation processing by the calculation unit 514 are sent to the input / output control unit 512, and the input / output control unit 512 performs processing to transmit the information including the calculation processing results to the information processing device 400.

[0117] In other words, the deductible expense calculation unit 514a calculates the deductible expense amount based on the deductible expense condition information received from the information processing device 400 and the deductible expense calculation data stored in the storage unit 530. Specifically, the deductible expense calculation unit 514a has the function of calculating the deductible expense amount as the sum of the amount of retirement allowance that is deductible based on the merit multiplier method and the amount of condolence money that is deductible based on predetermined conditions. The above data for calculating deductible expenses includes, but is not limited to, the calculation conditions for deductible expenses based on the amounts of retirement allowances and condolence payments, and may be changed as appropriate.

[0118] The estimated corporate tax calculation unit 514b has the function of calculating the estimated corporate tax amount that the corporation will bear on the estimated insurance amount, based on the calculated deductible expense amount, the estimated insurance amount and capitalizable amount received from the information processing device 400, and the corporate tax calculation data stored in the storage unit 530. The above corporate tax calculation data includes, but is not limited to, tax calculation conditions such as tax rates based on the amount obtained by subtracting the above-mentioned capitalizable asset amount and the above-mentioned deductible expense amount from the above-mentioned assumed insurance amount, and may be changed as appropriate.

[0119] The additional insurance amount calculation unit 514c has the function of calculating an additional insurance amount that can supplement the calculated estimated corporate tax amount, etc., based on the additional insurance amount calculation data stored in the storage unit 530. The additional insurance amount is calculated so that the amount after deducting the corporate tax, etc., levied on the additional insurance amount (after-tax additional insurance amount) is equal to or greater than the estimated corporate tax amount, etc. In other words, the additional insurance amount calculation unit 514c is configured to calculate the additional insurance amount, the additional corporate tax, etc., that the corporation will bear on the additional insurance amount, and the after-tax additional insurance amount that is equal to or greater than the estimated corporate tax amount, etc. The additional insurance calculation data includes calculation conditions and other information necessary to determine the additional insurance amount such that the after-tax additional insurance amount is equal to or greater than the estimated corporate tax amount.

[0120] The difference calculation unit 514d has the function of calculating each difference, including the first remaining amount which is the difference between the assumed insurance amount and the payment amount, the second remaining amount which is the difference between the first remaining amount and the assumed corporate tax amount, the miscellaneous income amount which is the difference between the assumed insurance amount and the amount that can be capitalized as an asset, and the miscellaneous income amount after deducting expenses which is the difference between the miscellaneous income amount and the amount that can be deducted as an expense.

[0121] The comparison information generation unit 516 has the function of generating comparison information that includes the following information. • Comparative information that displays the above estimated insurance amount in a comparable manner with at least one of the above payment amount, the above first remaining amount, the above estimated corporate tax amount, the above second remaining amount, and the above amount used for insurance purposes by the corporation. • Comparative information that displays, in a comparable manner, at least two of the following for the above-mentioned corporation: the amount of insurance used, the estimated corporate tax amount, the additional corporate tax amount, the after-tax additional insurance amount, and the additional insurance amount. • Comparative information that displays at least two of the following in a comparable manner: the above capitalizable asset amount, the above miscellaneous income amount, the above deductible expense amount, the above miscellaneous income amount after deducting expenses, and the above estimated corporate tax amount.

[0122] Since the communication unit 520 has the same configuration as the communication unit 320 of the server 300, a detailed explanation is omitted.

[0123] The memory unit 530 is one or more storage devices such as RAM, ROM, and storage, and may be installed inside the server 500 or connected externally via wired and wireless connections. The storage unit 530 stores data acquired and generated by each process within the server 500, data received by the server 500 from external devices such as the information processing device 400 (including temporarily stored data), programs referenced to execute each process, and data referenced by the control unit 510, including deductible expense calculation data, corporate tax calculation data, and additional insurance payment calculation data. The storage unit 530 is also used as a workspace for the control unit 510.

[0124] The server 500, configured in this way, performs various processes based on the data received from the information processing device 400, transmits the results to the information processing device 400, displays them on the output unit 440 of the information processing device 400, and runs an inheritance simulation by the user.

[0125] <Information Processing> The information processing of System 20 will be described below (see Figure 17). The information processing in the first embodiment will not be explained.

[0126] First, when a predetermined application is launched by the user operating the input unit 430 of the information processing device 400, the control unit 410 of the information processing device 400 displays an input screen on the output unit 440 for receiving input of insurance information, including the estimated insurance amount to be paid to the corporation when a payment event occurs in an insurance policy where the deceased is the insured and the corporation is the policyholder, the payment amount to be paid by the corporation to the deceased or heir, and the amount the corporation will use for the insurance proceeds. Then, when the input unit 430 receives the above information through the user's input operation (step S800), the control unit 210 processes the input information and sends it to the server 500.

[0127] The input unit 430 of the information processing device 400 receives input from the user regarding the conditions for expense deduction and the amount that can be capitalized as an asset (step S900). The control unit 410 processes the input information and transmits it to the server 500. The processing of receiving the above-mentioned deductible expense information and the above-mentioned asset capitalization amount information by the input unit 430 may be performed simultaneously with step S800.

[0128] The deductible amount calculation unit 514a of the calculation unit 514 of the server 500 has the function of calculating the deductible amount based on the deductible condition information received from the information processing device 400 and the deductible amount calculation data stored in the storage unit 530 (step S900). The calculated deductible amount information may be transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform a process to output the received deductible amount information to the output unit 440 as appropriate.

[0129] The estimated corporate tax amount calculation unit 514b of the calculation unit 514 of the server 500 calculates the estimated corporate tax amount that the corporation will bear on the estimated insurance amount based on the calculated deductible expense amount, the capitalizable asset amount and estimated insurance amount information received from the information processing device 400, and the corporate tax calculation data stored in the storage unit 530 (step S1100). That is, in this embodiment, the estimated corporate tax amount calculation unit 514b calculates the estimated corporate tax amount by multiplying the amount obtained by subtracting the capitalizable asset amount and the deductible expense amount from the estimated insurance amount (miscellaneous income after deductible expenses) by a predetermined tax rate based on the corporate tax calculation data. The calculated estimated corporate tax amount information may be transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform a process to output the received estimated corporate tax amount information to the output unit 440 as appropriate.

[0130] The additional insurance amount calculation unit 514c of the calculation unit 514 of the server 500 calculates the additional insurance amount and the after-tax additional insurance amount based on the calculated estimated corporate tax amount information (step S1200). That is, the additional insurance amount calculation unit 514c calculates an additional insurance amount that can supplement the above estimated corporate tax amount, i.e., an additional insurance amount such that the after-tax additional insurance amount is equal to or greater than the above estimated corporate tax amount, based on the calculated estimated corporate tax amount information and the additional insurance calculation data stored in the storage unit 530. At this time, the additional insurance amount calculation unit 514c also calculates the additional corporate tax amount that the corporation should bear on the above additional insurance amount. The information of each calculated amount may be transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform processing to output the received information to the output unit 440 as appropriate.

[0131] The difference calculation unit 514d of the calculation unit 514 of the server 500 calculates each of the following differences at any timing between step S800 and step S1200. The information of each calculated difference is transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform a process to output the received information to the output unit 440 as appropriate. • The first remaining amount, which is the difference between the assumed insurance amount and the payment amount. • The second remaining amount, which is the difference between the first remaining amount and the estimated corporate tax amount mentioned above. • Miscellaneous income, which is the difference between the assumed insurance amount and the amount that can be accounted for as an asset. • The difference between the amount of miscellaneous income and the amount that can be deducted as an expense, which is the miscellaneous income amount after deducting expenses.

[0132] The comparison information generation unit 516 has the function of generating comparison information including the following comparison information at any timing between step S800 and step S1200. The generated comparison information is transmitted to the information processing device 400 as appropriate, and the information processing device 400 performs processing to output the received information to the output unit 440 as appropriate. Comparison information A displays the above payment amount and the remaining balance of the above-mentioned item 1 in a way that allows comparison with the above-mentioned assumed insurance amount and makes each amount clear. • Comparative information B displays the above payment amount and the remaining amount of item 1 above in a manner that allows comparison with the above estimated insurance amount and the above corporation's insurance usage amount, and that makes it clear which amount each is. Comparison information C displays the above payment amount, the above first remaining amount, the above estimated corporate tax amount, and the above second remaining amount in a manner that allows comparison with the above estimated insurance amount and makes each amount clear. Comparison information D displays the above payment amount, the above first remaining amount, the above estimated corporate tax amount, and the above second remaining amount in a manner that allows comparison with the above estimated insurance amount and the above corporation's insurance usage amount, and makes it clear which amounts are being compared. Comparison information E displays the above payment amount, the above first remaining amount, the above estimated corporate tax amount, the above second remaining amount, and the shortfall equal to the estimated corporate tax amount, in a manner that allows comparison with the above estimated insurance amount and the above corporation's insurance usage amount, and makes it clear which amount each is. • Comparison information F displays the remaining amount and the deficit amount in the second section above in a way that allows comparison with the additional corporate tax amount, the after-tax insurance amount and the sum of the remaining amount in the second section above, the additional insurance amount and the insurance usage amount of the corporation, and makes each amount clear. • Comparative information G that displays the above deductible expenses, the above miscellaneous income after deducting expenses, and the above estimated corporate tax amount in a way that allows comparison with the above capitalizable asset amount and the above miscellaneous income amount, and that makes each amount clear.

[0133] In this embodiment, the server 500 performs a process to calculate the revised estimated corporate tax amount, etc., using the sum of the calculated additional insurance amount and the above estimated insurance amount as the revised estimated insurance amount (step S1300). The calculated information may be transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform a process to output the received information to the output unit 440 as appropriate.

[0134] Furthermore, in step S1300, the difference calculation unit 514d calculates the following differences. The information of each calculated difference may be transmitted to the information processing device 400 as appropriate, and the information processing device 400 may perform a process to output the received information to the output unit 440 as appropriate. • The third remaining amount, which is the difference between the above-mentioned revised assumed insurance amount and the above-mentioned payment amount. • The fourth remaining amount is the difference between the third remaining amount and the above-mentioned revised estimated corporate tax amount. • The difference between the above-mentioned revised estimated insurance amount and the above-mentioned capitalizable asset amount is the revised miscellaneous income amount. • The difference between the above-mentioned adjusted miscellaneous income and the above-mentioned deductible expenses, which is the adjusted miscellaneous income after deducting deductible expenses.

[0135] Furthermore, in step S1300, the comparison information generation unit 516 may generate comparison information H that displays at least two of the above-mentioned revised assumed insurance amount, payment amount, third remaining amount, revised corporate tax amount, fourth remaining amount, and corporate insurance usage amount in a manner that allows for comparison and makes it clear which amount is being used. The generated comparison information H is transmitted to the information processing device 400 as appropriate, and the information processing device 400 performs the process of outputting the received information to the output unit 440 as appropriate.

[0136] The user can repeat some or all of the processes from step S800 onward until the desired inheritance simulation result is obtained.

[0137] <Example of operation> Next, an example of operation of this embodiment will be described with reference to Figures 18 to 26. Figures 18 to 26 are screens displayed on the output unit 440 of the information processing device 400. This example of operation assumes a case where the payment event for life insurance benefits is the death of the insured.

[0138] Figure 18(a) shows the initial input screen of the inheritance simulation system of this embodiment. On this input screen, the user can freely input the amounts for death benefits and corporate insurance proceeds in the event of death, including retirement allowances / condolence payments, loan repayment funds, stock acquisition funds, and working capital. Retirement allowances / condolence payments correspond to the above payment amounts. Figure 18(b) shows the screen after all the values ​​have been entered. The amount entered in the "Death Benefit in Case of Emergency" field corresponds to the assumed insurance amount mentioned above, the amount entered in the "Retirement Allowance / Condolence Payment" field corresponds to the payment amount mentioned above, and the amount entered in the "Loan Repayment Funds, Share Acquisition Funds, Working Capital" field corresponds to the amount of insurance used by the corporation mentioned above. Furthermore, in the following, "death benefit in case of emergency" will be referred to as "insurance payment," "retirement allowance / condolence payment" as "retirement allowance, etc." or "retirement allowance," and the general term for "funds for repaying loans, funds for acquiring treasury stock, and working capital" will be referred to as "planned use of funds." Furthermore, the units of the numerical values ​​in Figures 18 to 26 are all in ten thousand yen, and the units will be omitted in the following explanation. Clicking the "View insurance usage in case of emergency" button on the screen will display Figure 18.

[0139] Figure 19 is a screen that displays a comparison of the amount of money (remaining balance) remaining in the company's possession at the time of receiving insurance benefits and after paying retirement benefits, etc., using both numerical values ​​and a graph. The remaining balance after paying retirement benefits, etc., is considered the company's cash on hand.

[0140] In other words, the remaining balance at the time of receiving the insurance payout is equal to the insurance payout (20,000). Therefore, the column for receiving the insurance payout will display a graph containing the value of the insurance payout, and the number 20,000 will be displayed at the top of the graph.

[0141] Furthermore, the remaining balance after the payment of retirement benefits, etc., is equal to the difference between the insurance payment (20,000) and the retirement benefits, etc. (10,000). In other words, the remaining balance after the payment of retirement benefits, etc., will be less than the remaining balance at the time of receiving the insurance payment by the amount of the retirement benefits, etc. Therefore, to make this visible, the column for retirement benefits, etc., will display a stacked bar graph that includes the respective figures for retirement benefits, etc. and the remaining balance after the payment of retirement benefits, etc., and the number 10,000 will be displayed at the top of the graph as the remaining balance after the payment of retirement benefits, etc. Note that the column for cash on hand will display a graph that includes the same amount as the remaining balance after the payment of retirement benefits, etc.

[0142] Furthermore, Figure 19 displays a stacked bar graph in the "Planned Use of Funds" column that includes the figures for each use of the planned funds. This allows for a comparison of the cash on hand after retirement allowance payments and the planned use of funds using both numerical data and a graph. Note that in Figure 19, corporate taxes and other taxes are not taken into account when calculating cash on hand, so cash on hand and planned use of funds coincide. Therefore, the column for planned use of funds displays the text "No shortage." Furthermore, clicking the "Next" button on the screen will display Figure 20.

[0143] Figure 20 shows a screen where information on the conditions for expense deduction and the asset amount of insurance has been entered, and the amount of deductible expenses such as retirement allowances has been calculated and displayed based on this information. In Figure 20, the deductible expense conditions include the age at which the deceased assumed the position of officer, the age at which the inheritance occurred, and the monthly salary (most recent monthly salary), which can be freely entered. In addition, information for calculating the performance multiplier and information for calculating the amount of condolence money are selected as appropriate. The amount entered in the "Insurance Asset Capitalization Amount" column corresponds to the above capitalizable asset amount, the amount output in "Deductible Expense Amount for Retirement Allowances, etc." corresponds to the above deductible expense amount, the amount in "Corporate Tax, etc." corresponds to the above estimated corporate tax, etc. amount, the miscellaneous income in the "Miscellaneous Income at the Time of Insurance Payment" column corresponds to the above miscellaneous income amount, the miscellaneous income in the "Miscellaneous Income After Retirement Allowance Payment" column corresponds to miscellaneous income after deducting expenses, the "Corporate Tax, etc." in Figure 25 corresponds to the above additional corporate tax, etc. amount, the "Insurance Amount After Tax" in the same figure corresponds to the above additional insurance amount after tax, and the "Additional Insurance Payment" in the same figure corresponds to the above additional insurance amount. Furthermore, in the following text, "insurance asset capitalization amount" will be referred to simply as "asset capitalization amount." Clicking the "View Simulation" button on the screen will display Figure 21.

[0144] Figure 21 is a screen that displays a comparison of the remaining balance at the time of insurance payment, after payment of retirement benefits, and after payment of corporate taxes, etc., using numerical values ​​and graphs. Note that the numerical values ​​and graphs at the time of insurance payment and after payment of retirement benefits, etc. are the same as those in Figure 19, so a detailed explanation is omitted.

[0145] The remaining balance after corporate tax payments is equal to the difference between the remaining balance after retirement allowance payments (10,000) and corporate tax payments (4,216). In other words, the remaining balance after corporate tax payments is less than the remaining balance after retirement allowance payments by the amount of corporate tax. Therefore, to make this visible, the corporate tax payment column includes a stacked bar graph containing the respective figures for corporate tax and the remaining balance after corporate tax payments, and the number 4,216 is displayed at the top of the graph as the remaining balance after corporate tax payments. Additionally, clicking the "?" button displayed on the corporate tax amount graph will show Figure 22 on the screen.

[0146] Figure 22 is a screen that shows, with numerical values ​​and graphs, the items used to calculate miscellaneous income upon receipt of insurance proceeds, miscellaneous income after payment of retirement allowances, and corporate tax, etc. In other words, the miscellaneous income at the time of receiving the insurance payout is equal to the difference between the insurance payout (20,000) and the asset amount (1,000) (19,000). Therefore, the column for miscellaneous income at the time of receiving the insurance payout displays a stacked bar graph that includes both the asset amount and the miscellaneous income.

[0147] Furthermore, miscellaneous income after the payment of retirement benefits is equal to the difference (12,400) between the miscellaneous income at the time of receiving insurance benefits (20,000) and the amount of retirement benefits that can be deducted as expenses (6,600). Therefore, the column for miscellaneous income after the payment of retirement benefits displays a stacked bar graph that includes both the miscellaneous income after the payment of retirement benefits and the amount of retirement benefits that can be deducted as expenses.

[0148] As shown in Figure 22, the numerical values ​​for each item used to calculate corporate tax are displayed in a stacked bar graph, allowing for a comparative display of the figures that form the basis for calculating corporate tax. Therefore, users who view this graph can easily understand the basis for calculating corporate tax. In addition, Figure 22 also displays the corporate tax rate (34%) used when calculating corporate tax. Clicking the "X" button in the upper right corner of Figure 22 will display Figure 23.

[0149] Figure 23 shows the same screen as in Figure 21, but with the addition of columns for "cash on hand" and "planned use of funds." The "cash on hand" column displays a graph containing a value equal to the remaining balance after corporate tax payments, while the "planned use of funds" column displays a stacked bar graph similar to the one shown in Figure 19. As shown above, Figure 23 displays a comparison of cash on hand after corporate tax payments and planned use of funds using both numerical data and a graph. Furthermore, since corporate tax is taken into account in the calculation of cash on hand in Figure 23, it can be seen that cash on hand after corporate tax payments is less than the planned use of funds by the amount of corporate tax. Clicking the "Next" button on the screen will display Figure 24.

[0150] Figure 24 is a graph of the same screen as Figure 23, but with the difference between the planned use of funds and the cash on hand after paying corporate taxes, etc., displayed as a deficit (equal to the amount of corporate taxes, etc.). In addition, in Figure 23, a speech bubble icon containing an exclamation mark is displayed on the deficit graph to indicate that it is a deficit. Clicking the "If the shortfall is covered by insurance" button on the screen will display Figure 25.

[0151] Figure 25 shows columns for planned use of funds, available funds, and coverage by insurance. The planned use of funds column displays a stacked bar graph similar to that shown in Figure 19, etc. Similarly, the available funds column displays a stacked bar graph similar to that shown in Figure 24.

[0152] In the section for cases where insurance payouts are used, a stacked bar graph is displayed that includes the figures for corporate tax amount, after-tax insurance amount, and cash on hand after corporate tax payment.

[0153] Furthermore, to the right of the section for cases where insurance payments are used, a graph is displayed that includes the figure for additional insurance payments equivalent to the sum of corporate tax and after-tax insurance payments, allowing for comparison with corporate tax and after-tax insurance payments.

[0154] As shown in Figure 25, the various figures that form the basis for calculating the after-tax insurance amount that can cover the shortfall are displayed for comparison, making it easier for users to understand the basis for calculating the after-tax insurance amount. Additionally, clicking any button on the screen will display Figure 26.

[0155] Figure 26 shows the remaining balance in numerical and graphical form at the time of insurance payment, after payment of retirement benefits, and after payment of corporate taxes. Figure 256 displays the numerical and graphical forms based on the combined amount of insurance payments and additional insurance payments. Additionally, the "Cash on Hand" column displays the remaining balance after corporate tax payments, and the "Planned Use of Funds" column displays a stacked bar graph similar to that shown in Figure 19, etc.

[0156] Figure 26 shows that the after-tax insurance amount that can cover the shortfall is taken into account, so the cash on hand, which is the remaining balance after corporate tax payments, matches the planned use of funds, indicating that the shortfall has been resolved.

[0157] <Effects> According to the system 20 of this embodiment, users can easily simulate additional insurance amounts that can be used to cover any shortfall in the amount of insurance used by a corporation (i.e., the expected amount of corporate tax, etc.), thereby enabling them to utilize insurance in a way that prepares for the future. Furthermore, according to the system 20 of this embodiment, considering the deductible amount of the deceased's death benefit and condolence payment, as well as the estimated corporate tax, it is possible to visually confirm that there will be a shortfall in the amount of insurance used by the corporation (i.e., the estimated corporate tax), and how much additional insurance is needed to make up for this shortfall (to cover the deficit). Therefore, if the user is a life planner or an insurance company sales representative, they will be able to propose and explain the additional insurance amount to the other party in an easy-to-understand manner based on the results of the inheritance simulation.

[0158] <Variation> The information processing device 400 may perform some or all of the functions of the server 500. Furthermore, multiple information processing devices 400 may be used to simultaneously run inheritance simulations by the system 20. Additionally, servers other than the server 500 may perform some of the functions of the server 500.

[0159] Furthermore, the input / output control unit 512, calculation unit 514, and comparison information generation unit 516 of the server 500 may each be made of different processors, all of them may be made of the same processor, or some of them may be made of the same processor. In addition, some of the functions of the difference calculation unit 514d of the server 500 may be handled by other calculation units of the calculation unit 514, for example, the assumed corporate tax amount calculation unit 514b.

[0160] Furthermore, the server 500 may have a function to appropriately output the calculation formulas used in each calculation process and transmit the calculation formulas to the information processing device 400, and the information processing device 400 may be configured to appropriately display the received calculation formulas on the output unit 440.

[0161] Furthermore, the output of each piece of information to the output unit 440 of the information processing device 400 may be configured to be based on the acceptance of an output instruction by the user's input operation of the input unit 430 of the information processing device 400.

[0162] Furthermore, the present invention is not limited to the above embodiments and modifications, and various modifications can be made without departing from its spirit. [Explanation of Symbols]

[0163] 10. Inheritance Simulation System 100 ...communication network 200,400 ... Information processing equipment 300,500 ... servers

Claims

1. Equipped with one or more information processing devices, A means for receiving inheritance information that accepts input of information on one or more heirs, as well as information on the amount of property distribution to each heir of the inherited property, including company shares and financial assets, A means for calculating the estimated inheritance tax amount for each heir based on the above inheritance information, A balance calculation method for calculating the balance obtained by subtracting the estimated inheritance tax amount from the distribution amount of financial assets included in the above property distribution amount, A means for receiving treasury stock information that receives treasury stock conversion information for each heir whose distribution of assets includes a distribution of company shares, including the amount of company shares to be converted into treasury stock from the distribution of said company shares, The system includes an estimated acquisition amount calculation means for calculating the estimated acquisition amount and the estimated after-tax acquisition amount that can be obtained through the treasury stock conversion based on the above treasury stock conversion information, The above balance calculation means is an inheritance simulation system that calculates the balance after converting to treasury stock by subtracting the estimated inheritance tax amount from the sum of the estimated after-tax acquisition amount calculated by the above estimated acquisition amount calculation means and the distribution amount of the above financial assets.

2. Furthermore, the inheritance simulation system according to claim 1, further comprising a treasury stock conversion alert processing means that performs an alert processing when the amount of company shares converted into treasury stock exceeds the amount of company shares included in the asset distribution amount.

3. Furthermore, a means for calculating the legal reserve amount for each heir, An inheritance simulation system according to claim 1 or claim 2, comprising: a forced share alert processing means that performs an alert when the amount of the forced share is less than the amount of the property distribution.

4. Furthermore, an insurance information receiving means that accepts input of insurance information, including the estimated insurance amount to be paid to the corporation when a payment event occurs in an insurance policy where the deceased is the insured and the corporation is the policyholder, A condition information receiving means that accepts input of information on deductible expense conditions, including conditions for calculating the deductible amount of retirement allowances, etc., paid to the deceased when the above payment event occurs, and information on the amount of insurance premiums that can be capitalized as assets, A means for calculating the amount of expenses that can be deducted based on the above-mentioned information on the conditions for deducting expenses, A means for calculating estimated corporate tax, etc., which calculates the estimated corporate tax, etc., that a corporation will bear on the estimated insurance amount based on the above-mentioned deductible expense amount, the above-mentioned capitalizable asset amount information, and the above-mentioned insurance information, An inheritance simulation system according to claim 1 or claim 2, comprising: an additional insurance amount calculation means for calculating an additional insurance amount that can supplement the above-mentioned assumed corporate tax amount.

5. The above insurance information includes the amount of payments made by the corporation to the deceased or heir, and the amount the corporation uses the insurance proceeds for. A difference calculation means for calculating each difference, including a first remaining amount which is the difference between the assumed insurance amount and the payment amount, and a second remaining amount which is the difference between the first remaining amount and the assumed corporate tax amount, etc., The inheritance simulation system according to claim 4, further comprising: comparison information generation means for generating comparison information that displays in a comparable manner the above-mentioned assumed insurance amount and at least one of the above-mentioned payment amount, the above-mentioned first remaining amount, the above-mentioned assumed corporate tax amount, the above-mentioned second remaining amount, and the above-mentioned amount of insurance use by the corporation.

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