Real estate property allocation device, real estate property allocation method, and real estate property allocation program

JP7631137B2Active Publication Date: 2025-02-18OBIC CO LTD
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Patent Information

Application Number
JP2021118639
Authority / Receiving Office
JP · JP
Patent Type
Patents
Current Assignee / Owner
Filing Date
2021-07-19
Publication Date
2025-02-18
Estimated Expiration
2041-07-19

AI Technical Summary

Benefits of technology

【0015】 本発明によれば、支払処理をダミー物件で行うことで、支払期日までの業務に余裕を生むことができるという効果を奏する。また、本発明によれば、物件毎の課税標準額をもとに物件毎に納税額を按分することで、物件収支の把握を行うことができるという効果を奏する。また、本発明によれば、税の支払いという期日が短く、必ず守らなければならないというスピード感を守りつつ、物件別収支を正しく捉える必要がある管理会計的な要素を同時に満たすことができるという効果を奏する。また、本発明によれば、自社所有の不動産業界だけに限らず、自社所有ビルを複数事業所で保有する企業の支払業務および部門別按分に寄与できるという効果を奏する。また、本発明によれば、固都税情報を管理し、支払業務から物件別按分を自動化して仕訳作成し、物件収支に反映させることができるという効果を奏する。また、本発明によれば、固都税の納税額管理、固都税の支払業務、および、物件別按分の負荷軽減をすることができるという効果を奏する。また、本発明によれば、自治体毎の固定資産税および都市計画税の受け付け支払処理を行い、各税の支払処理と並列して所在する自治体毎に物件を特定し、規定の割合にて按分して物件の原価へと振替えることで、振替結果を含めた物件収支の把握をすることができるという効果を奏する。

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Abstract

To provide a real estate property per-item dividing device, a real estate property per-item dividing method, and a real estate property per-item dividing program which execute payment process with a dummy item, since a term from receiving a tax notification until a due date of payment is short, and later divide an amount of tax-payment by per-items on the basis of registered taxation standard amount for each item.SOLUTION: A real estate property per-item dividing device acquires tax payment scheduled data in which an amount of real estate tax payment and an amount of city planning tax payment being a total of an amount of real estate tax and an amount of city planning tax for one dummy item is set while regarding a plurality of items in a same autonomous body in an object year as the dummy item, and acquires tax payment data for each object item being tax payment data for each item in which an amount of real estate tax and an amount of city planning tax for each item in the object year is set on the basis of taxation description data.SELECTED DRAWING: Figure 1
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Description

[Technical field]

[0001] The present invention relates to a real estate property allocation device, a real estate property allocation method, and a real estate property allocation program. [Background technology]

[0002] Patent Document 1 discloses a configuration for apportioning tax payments based on the expenditure ratio of each item. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2005-18101 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in the above Patent Document 1 had a problem in that the tax amount could not be apportioned based on the tax base amount for each real estate property.

[0005] The present invention has been made in consideration of the above problems, and aims to provide a real estate property allocation device, a real estate property allocation method, and a real estate property allocation program that can perform payment processing using dummy properties and apportion the tax amount for each property based on the tax base amount for each property registered at a later date, since the period from receipt of a tax notice to the payment due date is short. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the objective, the real estate property allocation device of the present invention is a real estate property allocation device equipped with a memory unit and a control unit, wherein the memory unit comprises a tax memory means for storing tax payment notice data for fixed asset tax and city planning tax for a target year, and assessment detail statement data for the fixed asset tax and the city planning tax, and the control unit comprises a payment schedule acquisition means for acquiring payment schedule data that regards multiple properties within the same municipality in the target year as one dummy property based on the tax payment notice data and sets the fixed asset tax amount to be paid, which is the sum of the fixed asset tax amount and city planning tax amount for the dummy property, and a property-specific tax acquisition means for acquiring target property-specific tax data, which is property-specific tax data that sets the fixed asset tax amount and city planning tax amount for each property in the target year, based on the assessment detail statement data.

[0007] In addition, in the real estate property allocation device of the present invention, the property-specific tax payment acquisition means, based on the tax payment notice data and the tax statement data, acquires the product of the quotient obtained when the fixed asset tax assessment base amount for each of the properties in the target year is used as the dividend and the fixed asset tax assessment base amount for the dummy property in the target year is used as the divisor, and the fixed asset tax amount for the dummy property in the target year, as the fixed asset tax amount for each of the properties in the target year; acquires the product of the quotient obtained when the city planning tax assessment base amount for each of the properties in the target year is used as the dividend and the city planning tax assessment base amount for the dummy property in the target year is used as the divisor, and the city planning tax amount for the dummy property in the target year, as the city planning tax amount for each of the properties in the target year, and acquires the tax payment data for each of the target properties in which the fixed asset tax amount and city planning tax amount for each of the properties in the target year are set.

[0008] In addition, in the real estate property allocation device of the present invention, the tax storage means further stores previous year property tax data, which is property-specific tax data for the year prior to the target year, and the property-specific tax acquisition means updates the year set in the previous year property-specific tax data to the target year, creates a target year property-specific template in which the fixed asset tax amount and city planning tax amount set in the previous year property-specific tax data are deleted, and based on the tax statement data, updates the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the previous year set in the target year property-specific template to the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the target year, and sets the fixed asset tax amount and city planning tax amount for each property in the target year in the target year property-specific template, thereby acquiring the target property-specific tax data.

[0009] In addition, in the real estate property allocation device of the present invention, the control unit is further characterized by having a payment journal entry creation means for creating payment journal entry data based on the payment schedule data when payment of the fixed property tax amount is completed.

[0010] In addition, in the real estate property allocation device of the present invention, the property-specific tax acquisition means further acquires a property-specific real estate tax amount, which is the sum of the fixed asset tax amount and the city planning tax amount for each property in the target year, and the control unit further includes a property tax allocation journal creation means for creating property tax allocation journal data based on the payment schedule data and the property-specific real estate tax amount.

[0011] In addition, in the real estate property-specific apportionment device according to the present invention, the real estate property tax apportionment journal data is characterized in that the debit account item is real estate property tax (each property) and the credit account item is real estate property tax (dummy property).

[0012] In addition, in the real estate property allocation device of the present invention, the control unit is further characterized by having an income / expense display means for displaying property income / expense data including the property-specific real estate tax amount based on the tax payment data for each target property.

[0013] In addition, the real estate property allocation method of the present invention is a real estate property allocation method to be executed by a real estate property allocation device equipped with a memory unit and a control unit, the memory unit having a tax memory means for storing payment notice data for fixed asset tax and city planning tax for a target year, and assessment detail information data for the fixed asset tax and the city planning tax, and is characterized by including a payment schedule acquisition step executed by the control unit, which regards multiple properties within the same municipality in the target year as one dummy property based on the payment notice data, and acquires payment schedule data in which the payment fixed asset tax amount is set to be the sum of the fixed asset tax amount and city planning tax amount for the dummy property, and a property-specific tax acquisition step for acquiring target property-specific tax data, which is property-specific tax data in which the fixed asset tax amount and city planning tax amount for each property in the target year are set based on the payment notice data and the assessment detail information data.

[0014] In addition, the real estate property allocation program of the present invention is a real estate property allocation program to be executed by a real estate property allocation device having a memory unit and a control unit, the memory unit having a tax memory means for storing payment notice data for fixed asset tax and city planning tax for a target year, and assessment detail data for the fixed asset tax and the city planning tax, and the control unit is characterized in that it executes a payment schedule acquisition step of acquiring payment schedule data based on the payment notice data, regarding multiple properties within the same municipality in the target year as one dummy property, and setting the fixed asset tax amount to be paid, which is the sum of the fixed asset tax amount and city planning tax amount for the dummy property, and a property-specific tax acquisition step of acquiring target property-specific tax data, which is property-specific tax data setting the fixed asset tax amount and city planning tax amount for each property in the target year, based on the payment notice data and the assessment detail data. Effect of the Invention

[0015] According to the present invention, by performing the payment process using a dummy property, it is possible to create a margin in the work until the payment due date. Also, according to the present invention, it is possible to grasp the property income and expenditure by allocating the tax amount for each property based on the tax base amount for each property. Also, according to the present invention, it is possible to simultaneously satisfy the management accounting element that requires a correct understanding of the income and expenditure for each property while maintaining the sense of urgency that the deadline for tax payment is short and must be met. Also, according to the present invention, it is possible to contribute to the payment work and divisional allocation of companies that own multiple buildings at their business locations, not limited to the company-owned real estate industry. Also, according to the present invention, it is possible to manage property tax information, automate the property-based allocation from the payment work, create journal entries, and reflect it in the property income and expenditure. Also, according to the present invention, it is possible to reduce the burden of property tax payment amount management, property tax payment work, and property-based allocation. Furthermore, according to the present invention, the fixed property tax and city planning tax are accepted and paid for by each municipality, and in parallel with the payment processing of each tax, the property is identified for each municipality in which it is located, and the taxes are apportioned at a prescribed rate and transferred to the cost of the property, thereby making it possible to grasp the income and expenditure of the property, including the results of the transfer. [Brief description of the drawings]

[0016] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a real estate property apportionment device according to this embodiment. [Diagram 2] FIG. 2 is a flowchart showing an example of the process of the real estate property apportionment device in this embodiment. [Diagram 3] FIG. 3 is a diagram showing an example of the real estate property apportionment process in this embodiment. [Figure 4] FIG. 4 is a diagram showing an example of the real estate property apportionment process in this embodiment. [Diagram 5] FIG. 5 is a diagram showing an example of the real estate property apportionment process in this embodiment. [Figure 6] FIG. 6 is a diagram showing an example of the real estate property apportionment process in this embodiment. [Figure 7] FIG. 7 is a diagram showing an example of a property income and expenditure output in this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0018] [1. Overview] First, an overview of the present invention will be described.

[0019] When multiple properties are owned in the same municipality, the total amount is printed in the tax amount column on the tax notice, and because the period between receiving the tax notice and the payment due date is short, previously it was very burdensome to apportion the payment amount for each property before payment processing. Also, apportionment processing is necessary to grasp the property income and expenditure, but previously, when the number of owned properties is large, manual apportionment work was very burdensome.

[0020] Therefore, in this embodiment, a mechanism is provided in which the previous year's tax notice data and the previous year's tax data including the tax base amount for each property are copied in one go, the current year's data is created, any changes in the previous year's tax notice data are corrected, new amounts are newly registered, and payment data for dummy properties is created from the tax notice data. As a result, in this embodiment, the input of detailed tax amounts for each property is omitted, and payment processing can be performed quickly. Furthermore, in this embodiment, a mechanism is provided in which any changes in the previous year's tax notice data for each property are corrected, new amounts are newly registered, and after the payment processing of the property tax, the tax base amount for each property is registered, and the registered property tax payment data and the registered tax base amount for each property are used to apportion the tax amount for each property.

[0021] [2. Configuration] An example of the configuration of the real estate property apportionment device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the real estate property apportionment device 100 according to this embodiment.

[0022] As shown in Fig. 1, the real estate property allocation device 100 is a commercially available desktop personal computer. The real estate property allocation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0023] The real estate property apportionment device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit included in the real estate property apportionment device 100 is connected to each other so as to be able to communicate with each other via an arbitrary communication path.

[0024] The communication interface unit 104 communicably connects the real estate property apportionment device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the real estate property apportionment device 100 and the server 200 to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0025] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0026] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106. The storage unit 106 includes a tax database 106a.

[0027] The tax database 106a stores tax data. Here, the tax database 106a may store the tax notice data of the fixed property tax and the city planning tax for the target year, and the tax statement data of the fixed property tax and the city planning tax. The tax database 106a may also store the previous year property-specific tax payment data, which is the property-specific tax payment data for the year before the target year. The tax database 106a may also store the payment schedule data, which sets the fixed property tax amount to be paid, which is the total of the fixed property tax amount and the city planning tax amount for a dummy property in which multiple properties in the same municipality are regarded as one property in the target year, the property-specific tax payment data, the target property-specific tax payment data, which is the property-specific tax payment data in which the fixed property tax amount and the city planning tax amount for each property in the target year are set, the journal data, the property income and expenditure data including the property-specific property tax amount, the tax notice data for the year before the target year, and / or the tax statement data for the year before the target year, etc. Here, the tax payment notice data may include the tax base amount, tax amount, total tax amount (paid property tax amount), and / or tax rate, etc., of the fixed property tax and / or city planning tax, as well as a summary, tax payment notice number, payment number, etc. The tax statement data may include the tax base amount, previous year's tax base amount, tax amount, and / or tax reduction amount, etc., of the fixed property tax and / or city planning tax for each property (for each piece of land and / or for each house), as well as a summary, property number, tax payment notice number, etc.

[0028] The control unit 102 is a CPU or the like that comprehensively controls the real estate property-specific apportionment device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 includes a payment schedule acquisition unit 102a, a property-specific tax payment acquisition unit 102b, a journal entry creation unit 102c, and an income / expense display unit 102d.

[0029] The payment schedule acquisition unit 102a acquires payment schedule data in which the amount of fixed property tax to be paid, which is the sum of the amount of fixed property tax and the amount of city planning tax in the target year, is set. Here, the payment schedule acquisition unit 102a may regard multiple properties in the same municipality in the target year as one dummy property based on the tax payment notice data, and acquire payment schedule data in which the amount of fixed property tax to be paid, which is the sum of the amount of fixed property tax and the amount of city planning tax for the dummy property, is set. The payment schedule acquisition unit 102a may also register the payment schedule data in the tax database 106a. In addition, the payment schedule acquisition unit 102a may acquire the tax payment notice data for the target year by creating a tax payment notice template for the target year in which the year is updated to the target year, updating the fixed asset tax assessment base amount and city planning tax assessment base amount for the previous year set in the tax payment notice template for the target year to the fixed asset tax assessment base amount and city planning tax assessment base amount for the target year, and updating the fixed asset tax amount and city planning tax amount for the previous year to the fixed asset tax amount and city planning tax amount for the target year.

[0030] The property-specific tax payment acquisition unit 102b acquires target property-specific tax payment data, which is property-specific tax payment data that sets the amount of fixed property tax and the amount of city planning tax for each property in the target year. Here, the property-specific tax payment acquisition unit 102b may acquire target property-specific tax payment data, which is property-specific tax payment data that sets the amount of fixed property tax and the amount of city planning tax for each property in the target year, based on the taxation statement data. In addition, based on the tax payment notice data and the tax statement data, the property-specific tax payment acquisition unit 102b may obtain the product of the quotient obtained when the fixed asset tax assessment base amount for each property in the target year is used as the dividend and the fixed asset tax assessment base amount for the dummy property in the target year is used as the divisor, and the fixed asset tax amount for the dummy property in the target year, as the fixed asset tax amount for each property in the target year, and obtain the product of the quotient obtained when the city planning tax assessment base amount for each property in the target year is used as the dividend and the city planning tax assessment base amount for the dummy property in the target year is used as the divisor, and the city planning tax amount for the dummy property in the target year, as the city planning tax amount for each property in the target year, and acquire tax payment data for each target property in which the fixed asset tax amount and city planning tax amount for each property in the target year are set. The property-specific tax payment acquisition unit 102b may also update the year set in the previous year property-specific tax payment data to the target year, create a target year property-specific template in which the values ​​of the fixed asset tax amount and city planning tax amount set in the previous year property-specific tax payment data are deleted, and update the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the previous year set in the target year property-specific template based on the tax statement data to the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the target year, and set the fixed asset tax amount and city planning tax amount for each property in the target year in the target year property-specific template, thereby acquiring the target property-specific tax payment data. The property-specific tax payment acquisition unit 102b may also acquire the property-specific fixed asset tax amount, which is the total of the fixed asset tax amount and city planning tax amount for each property in the target year. The property-specific tax payment acquisition unit 102b may also register the property-specific tax payment data in the tax database 106a.

[0031] The journal entry preparation unit 102c prepares journal entry data. Here, when the payment of the fixed property tax amount is completed, the journal entry preparation unit 102c may prepare payment journal entry data based on the payment schedule data. In addition, the journal entry preparation unit 102c may prepare fixed property tax allocation journal entry data based on the payment schedule data and the fixed property tax amount by property. Here, the fixed property tax allocation journal entry data may have a debit account item of fixed property tax (each property) and a credit account item of fixed property tax (dummy property).

[0032] The income / expense display unit 102d displays property income / expense data including the property-specific property tax amount. Here, the income / expense display unit 102d may display property income / expense data including the property-specific property tax amount based on the tax payment data by target property.

[0033] [3. Specific Examples] A specific example of this embodiment will be described with reference to FIGS.

[0034] [Pro rata division by real estate property] Here, an example of the real estate property apportionment process in this embodiment will be described with reference to Fig. 2. Fig. 2 is a flow chart showing an example of the process of the real estate property apportionment device 100 in this embodiment.

[0035] As shown in FIG. 2, the payment schedule acquisition unit 102a regards multiple properties in the same municipality in the target year (e.g., the current year) as one dummy property based on the tax payment notice data stored in the tax database 106a, and acquires payment schedule data in which the amount of fixed property tax to be paid, which is the sum of the amount of fixed property tax and the amount of city planning tax for the dummy property, is set (step SA-1).

[0036] Then, when the payment of the fixed property tax amount is completed, the journal entry creating unit 102c creates payment journal entry data in which the debit account item is fixed property tax (dummy property) based on the payment schedule data (step SA-2).

[0037] Then, the property-specific tax payment acquisition unit 102b acquires the property-specific fixed asset tax amount, which is the sum of the fixed asset tax amount and city planning tax amount for each property in the target year, based on the tax statement data stored in the tax database 106a, and acquires target property-specific tax payment data, which is property-specific tax payment data that sets the fixed asset tax amount and city planning tax amount for each property in the target year (step SA-3).

[0038] Then, the journal entry creation unit 102c creates real estate tax apportionment journal entry data in which the debit account item is real estate tax (each property) and the credit account item is real estate tax (dummy property) based on the payment schedule data and the property-specific property tax amount (step SA-4).

[0039] Then, the income / expense display unit 102d displays the property income / expense data including the property-specific property tax amount on the output device 114 based on the tax payment data for each target property (step SA-5), and ends the process.

[0040] Here, an example of the real estate property-specific apportionment process in this embodiment will be described with reference to Fig. 3 to Fig. 7. Fig. 3 to Fig. 6 are diagrams showing an example of the real estate property-specific apportionment process in this embodiment. Fig. 7 is a diagram showing an example of the property income and expenditure output in this embodiment.

[0041] As shown in Fig. 3, in this embodiment, as the tax payment notice batch copying process, a tax payment notice template for the target year is created by updating the year set in the tax payment notice data for the previous year to the target year, and a target year property-specific template is created by updating the year set in the previous year property-specific tax payment data to the target year and deleting the values ​​of the fixed asset tax amount and city planning tax amount set in the previous year property-specific tax payment data. In this way, in this embodiment, tax payment notice information is registered.

[0042] As shown in FIG. 4, in this embodiment, the tax payment notice registration process updates the fixed property tax assessment base amount and city planning tax assessment base amount for the previous year set in the tax payment notice template for the target year with the fixed property tax assessment base amount and city planning tax assessment base amount for the target year, and updates the fixed property tax amount and city planning tax amount for the previous year with the fixed property tax amount and city planning tax amount for the target year, thereby obtaining tax payment notice data for the target year. As shown in FIG. 4, in this embodiment, based on the tax payment notice data and the control master that sets the control of the entire system, multiple properties in the same municipality in the target year are regarded as one dummy property, and payment schedule data is obtained in which the fixed property tax payment amount, which is the total of the fixed property tax amount and city planning tax amount for the dummy property, is set, and payment journal data is created in which the debit account item is fixed property tax (dummy property) and the credit account item is cash. In this way, in this embodiment, the information on the tax payment notice is corrected and registered, and tax payment notice data and payment schedule data are created.

[0043] As shown in Fig. 5, in this embodiment, the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the previous year set in the template for each property for the target year are updated with the fixed asset tax assessment base amount and city planning tax assessment base amount for each property in the target year based on the tax statement data for the target year. In this manner, in this embodiment, the tax statement amount for each property is corrected and registered. Also, in this embodiment, data from an Excel (registered trademark) file (e.g., tax statement data, etc.) may be imported.

[0044] As shown in Fig. 6, in this embodiment, the fixed property tax apportionment data creation process involves apportioning the tax amount to each property based on the tax base amount for each property, and the fixed property tax amount and city planning tax amount for each property in the target year are set in the target year property-specific template to obtain tax payment data for each target property, and creating fixed property tax apportionment journal data in which the debit account item is fixed property tax (each property) and the credit account item is fixed property tax (dummy property). Here, in this embodiment, the calculation may be performed using the formulas "fixed property tax amount by property = fixed property tax by property tax number x (fixed property tax tax base amount for each property / fixed property tax tax base amount for each property tax number)" and "city planning tax amount by property = city planning tax by property tax number x (city planning tax tax base amount for each property / city planning tax tax base amount for each property tax number)". For example, as shown in FIG. 6, the amount of fixed asset tax for property A01 in this embodiment is calculated as "14,000,000" using the formula "98,000,000×(1,000,000,000 / 7,000,000,000)."

[0045] As shown in FIG. 7, in this embodiment, property income and expenditure data (actual data) including property tax amounts for each property is displayed, allowing the user to grasp the tax amount for each property, and thus the property income and expenditure.

[0046] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0047] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0048] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0049] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0050] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0051] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0052] Moreover, with regard to the real estate property apportionment device 100, the components shown in the figures are merely conceptual functional elements, and the device does not necessarily have to be physically configured as shown in the figures.

[0053] For example, the processing functions of the real estate property apportionment device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the real estate property apportionment device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0054] In addition, this computer program may be stored in an application program server connected to the real estate property apportionment device 100 via any network, and it is also possible to download all or part of it as needed.

[0055] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0056] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a configuration that is distributed as a plurality of modules or libraries, and a program that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0057] The various databases etc. stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0058] The real estate property apportionment device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The real estate property apportionment device 100 may be realized by installing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0059] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0060] The present invention is useful in industries with many company-owned properties, or in industries such as the real estate industry. [Explanation of symbols]

[0061] 100 Real estate property allocation device 102 Control section 102a Payment Schedule Acquisition Department 102b Property-specific Tax Collection Section 102c Journal entry preparation department 102d Income and expenditure display section 104 Communication interface section 106 Storage section 106a Tax Database 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A real estate property allocation device having a memory unit and a control unit, The storage unit is a tax storage means for storing tax payment notice data that is set by linking together a local government, the amount of fixed asset tax for a target year, the fixed asset tax assessment base amount for said target year, the city planning tax amount for said target year, and the city planning tax assessment base amount for said target year; previous year property-specific tax payment data that is set by linking together said local government, the amount of fixed asset tax, the fixed asset tax assessment base amount, the city planning tax amount, and the city planning tax assessment base amount for each property in the year prior to said target year; and tax statement data that is set by linking together said local government, the fixed asset tax assessment base amount, and the city planning tax assessment base amount for each property in said target year; Equipped with The control unit is a payment schedule acquisition means for acquiring payment schedule data based on the tax payment notice data, which regards a plurality of the properties in the same municipality in the target year as one dummy property, and sets a payment amount of the fixed property tax, which is the sum of the fixed property tax amount and the city planning tax amount for the dummy property; updating the year set in the previous year property-specific tax payment data to the target year, creating a target year property-specific template in which the values ​​of the fixed asset tax amount and the city planning tax amount set in the previous year property-specific tax payment data are deleted, updating the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the previous year set in the target year property-specific template based on the tax payment notice data and the taxation statement data to the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the target year, and calculating a quotient when the fixed asset tax assessment base amount for each property in the target year is used as the dividend and the fixed asset tax assessment base amount of the dummy property in the target year is used as the divisor, and a property-specific tax acquisition means for acquiring the product of the city planning tax amount of the dummy property and the fixed asset tax amount of the dummy property as the fixed asset tax amount for the property in the target year, acquiring the product of the quotient obtained when the city planning tax assessment base amount for the property in the target year is used as the dividend and the city planning tax assessment base amount of the dummy property in the target year is used as the divisor and the city planning tax amount of the dummy property in the target year as the city planning tax amount for the property in the target year, and setting the fixed asset tax amount and the city planning tax amount for the property in the target year in the property-specific template for the target year, thereby acquiring property-specific tax data which is property-specific tax data in which the fixed asset tax amount and the city planning tax amount for the property in the target year are set; A real estate property allocation device comprising:

2. The control unit is a payment journal creation means for creating payment journal data based on the payment schedule data when the payment of the fixed asset tax amount is completed; 2. The real estate property allocation device according to claim 1, further comprising:

3. The property-specific tax payment acquisition means is Furthermore, a property-specific fixed asset tax amount is obtained, which is the sum of the fixed asset tax amount and the city planning tax amount for each property in the target year; The control unit is a property tax apportionment journal creation means for creating property tax apportionment journal data based on the payment schedule data and the property-specific property tax amount; 2. The real estate property allocation device according to claim 1, further comprising:

4. The fixed property tax apportionment journal data is 4. The real estate property-specific apportionment device according to claim 3, wherein the debit account item is "real estate tax (each property)" and the credit account item is "real estate tax (dummy property)."

5. The control unit is an income / expense display means for displaying property income / expense data including the property-specific property tax amount based on the tax payment data for each target property; 5. The real estate property allocation device according to claim 3 or 4, further comprising:

6. A real estate property allocation method to be executed by a real estate property allocation device having a memory unit and a control unit, The storage unit is a tax storage means for storing tax payment notice data that is set by linking together a local government, the amount of fixed asset tax for a target year, the fixed asset tax assessment base amount for said target year, the city planning tax amount for said target year, and the city planning tax assessment base amount for said target year; previous year property-specific tax payment data that is set by linking together said local government, the amount of fixed asset tax, the fixed asset tax assessment base amount, the city planning tax amount, and the city planning tax assessment base amount for each property in the year prior to said target year; and tax statement data that is set by linking together said local government, the fixed asset tax assessment base amount, and the city planning tax assessment base amount for each property in said target year; Equipped with The control unit executes a payment schedule acquisition step of acquiring payment schedule data in which a payment amount of fixed property tax is set to be the sum of the amount of fixed property tax and the amount of city planning tax for the dummy property based on the tax payment notice data, by regarding the multiple properties in the same municipality in the target year as one dummy property; updating the year set in the previous year's property-specific tax payment data to the target year, creating a target year property-specific template in which the values ​​of the fixed asset tax amount and the city planning tax amount set in the previous year's property-specific tax payment data have been deleted, updating the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the previous year set in the target year property-specific template based on the tax payment notice data and the taxation statement data to the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the target year, and calculating a quotient when the fixed asset tax assessment base amount for each property in the target year is used as the dividend and the fixed asset tax assessment base amount of the dummy property in the target year is used as the divisor, and a property-specific tax acquisition step of acquiring the product of the city planning tax amount of the dummy property and the fixed asset tax amount of the dummy property as the fixed asset tax amount for each property in the target year, acquiring the product of the quotient obtained when the city planning tax assessment base amount for each property in the target year is used as the dividend and the city planning tax assessment base amount of the dummy property in the target year is used as the divisor and the city planning tax amount of the dummy property in the target year as the city planning tax amount for each property in the target year, and setting the fixed asset tax amount and the city planning tax amount for each property in the target year in the property-specific template for the target year, thereby acquiring target property-specific tax data, which is property-specific tax data in which the fixed asset tax amount and the city planning tax amount for each property in the target year are set; A method for allocating real estate property, comprising:

7. A real estate property allocation program to be executed by a real estate property allocation device having a storage unit and a control unit, The storage unit is a tax storage means for storing tax payment notice data that is set by linking together a local government, the amount of fixed asset tax for a target year, the fixed asset tax assessment base amount for said target year, the city planning tax amount for said target year, and the city planning tax assessment base amount for said target year; previous year property-specific tax payment data that is set by linking together said local government, the amount of fixed asset tax, the fixed asset tax assessment base amount, the city planning tax amount, and the city planning tax assessment base amount for each property in the year prior to said target year; and tax statement data that is set by linking together said local government, the fixed asset tax assessment base amount, and the city planning tax assessment base amount for each property in said target year; Equipped with In the control unit, a payment schedule acquisition step of acquiring payment schedule data in which a payment amount of fixed property tax is set to be the sum of the amount of fixed property tax and the amount of city planning tax for the dummy property based on the tax payment notice data, by regarding the multiple properties in the same municipality in the target year as one dummy property; updating the year set in the previous year's property-specific tax payment data to the target year, creating a target year property-specific template in which the values ​​of the fixed asset tax amount and the city planning tax amount set in the previous year's property-specific tax payment data have been deleted, updating the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the previous year set in the target year property-specific template based on the tax payment notice data and the taxation statement data to the fixed asset tax assessment base amount and the city planning tax assessment base amount for each property in the target year, and calculating a quotient when the fixed asset tax assessment base amount for each property in the target year is used as the dividend and the fixed asset tax assessment base amount of the dummy property in the target year is used as the divisor, and a property-specific tax acquisition step of acquiring the product of the city planning tax amount of the dummy property and the fixed asset tax amount of the dummy property as the fixed asset tax amount for each property in the target year, acquiring the product of the quotient obtained when the city planning tax assessment base amount for each property in the target year is used as the dividend and the city planning tax assessment base amount of the dummy property in the target year is used as the divisor and the city planning tax amount of the dummy property in the target year as the city planning tax amount for each property in the target year, and setting the fixed asset tax amount and the city planning tax amount for each property in the target year in the property-specific template for the target year, thereby acquiring target property-specific tax data, which is property-specific tax data in which the fixed asset tax amount and the city planning tax amount for each property in the target year are set; A property-specific allocation program to implement the above.

Citation Information

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