Taxation information management device, taxation information management method, and program for managing taxation information used to calculate the fixed asset tax base amount

Abstract

To provide a taxation information management device, a taxation information management method and a program which manage taxation information used for calculation of a real estate tax amount or the like.SOLUTION: A taxation information management device 1 that manages taxation information used for calculation of a taxation standard amount of a real estate tax includes: an acquisition unit 131 which acquires land registration information associated with land identification information to identify a land; a storage unit 12 which stores land taxation information associated with the land identification information; and an update unit 133 which updates information on at least one item in the land taxation information stored in the storage unit 12 associated with the first land identification information to information on an item matching at least one item in the land taxation information included in the land registration information corresponding to the first land identification information or information on an item corresponding to at least one item in the land taxation information included in the land registration information when a prescribed expression is not included in the land registration information associated with the first land identification information.SELECTED DRAWING: Figure 3

Description

[Technical field]

[0001] The present invention relates to a taxation information management device and a taxation information management method for managing taxation information used to calculate the amount of fixed asset tax, etc., and a program for managing taxation information used to calculate the tax base amount of fixed asset tax. [Background technology]

[0002] The amount of fixed property tax levied on land fixed assets is calculated using a calculation device for automatically calculating the amount of fixed property tax. For example, Patent Document 1 proposes that the calculation device calculates the amount of fixed property tax based on taxation information such as the tax base amount. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2015-125729 A Summary of the Invention [Problem to be solved by the invention]

[0004] In order to correctly calculate the amount of fixed property tax, the taxation information used to calculate the amount of fixed property tax must be accurate. In order to ensure the accuracy of the taxation information, it is possible to use land registration information and update the taxation information so that it is accurate. Land registration information may contain information indicating that the land use has been changed.

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

[0006] Therefore, the present invention has been made in consideration of these points, and aims to provide a taxation information management device, a taxation information management method, and a program for managing taxation information used to calculate the tax base amount for fixed asset tax, which can improve the accuracy of updating taxation information. [Means for solving the problem]

[0007] A first aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information does not contain a specified wording, updates information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0008] A second aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information contains a specified wording, updates information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information or information of an item corresponding to at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, and does not update information of the taxation land category of the land taxation information stored in the memory unit in association with the first land identification information to information of an item corresponding to the taxation land category of the land taxation information included in the land registration information corresponding to the first land identification information.

[0009] A third aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information contains wording indicating that it includes the results of a national land survey, updates information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, and updates information of at least another item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that corresponds to at least one other item of the land taxation information included in the land registration information corresponding to the first land identification information.

[0010] When the land registration information associated with the first land identification information contains a specified wording and the land registration information associated with the first land identification information contains wording indicating that it includes the results of a national land survey, the update unit may update information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0011] The update unit may output a message indicating that the land tax information is to be updated before updating the land tax information, and after obtaining a user's instruction to update the land tax information, update the land tax information, and the update unit may display the updated land tax information by period, location number, owner, or updated item.

[0012] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land taxation information after the update unit updates the land taxation information.

[0013] A fourth aspect of the taxation information management method of the present invention is a taxation information management method executed by a computer for managing taxation information used to calculate the tax base amount of fixed asset tax, and includes the steps of: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information does not contain a specified wording, referring to a memory unit that stores land taxation information associated with the land identification information, updating information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the land registration information.

[0014] A fifth aspect of the taxation information management method of the present invention is a taxation information management method executed by a computer for managing taxation information used to calculate the tax base amount of fixed asset tax, and includes the steps of: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information contains wording indicating that it includes the results of a national land survey, updating information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, and updating information of at least another item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that corresponds to at least one other item of the land taxation information included in the land registration information corresponding to the first land identification information.

[0015] A sixth aspect of the present invention provides a program for managing taxation information used to calculate the tax base amount of fixed asset tax, which causes a computer to execute the steps of: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information does not contain a specified wording, referring to a memory unit that stores land taxation information associated with the land identification information, updating information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0016] A seventh aspect of the present invention provides a program for managing taxation information used to calculate the tax base amount of fixed asset tax, which causes a computer to execute the following steps: acquiring land registration information associated with land identification information for identifying land; and, when the land registration information associated with first land identification information contains wording indicating that the land registration information includes the results of a national land survey, updating information for at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information for an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, and updating information for at least another item of the land taxation information stored in the memory unit in association with the first land identification information to information for an item that corresponds to at least one other item of the land taxation information included in the land registration information corresponding to the first land identification information. Effect of the Invention

[0017] According to the present invention, it is possible to improve the accuracy of updating taxation information. [Brief description of the drawings]

[0018] [Figure 1] 1 shows an overview of a taxation information management system according to an embodiment. [Diagram 2] An example of land tax information is shown below. [Diagram 3] 2 shows the configuration of a taxation information management device. [Figure 4] An example of land tax information is shown below. [Diagram 5] An example of land registry information is shown below. [Figure 6] 13 shows an example of updating land tax information by the update unit. [Figure 7] An example of land tax information is shown below. [Figure 8] An example of land registry information is shown below. [Figure 9] An example of usage status information is shown below. [Figure 10] 13 shows another example of updating land tax information by the updating unit. [Figure 11] 13 shows another example of updating and registering land tax information by the updating unit. [Figure 12] 13 shows another example of updating and registering land tax information by the updating unit. [Figure 13] 13 is a flowchart showing a processing procedure for updating land taxation information by the taxation information management device. [Figure 14] 13 is a flowchart showing a processing procedure for updating land taxation information by the taxation information management device. [Figure 15] 1 shows the configuration of a taxation information management system which is a modified example of the taxation information management system. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0019] [Outline of the Taxation Information Management System S] 1 shows an overview of a taxation information management system S of this embodiment. The taxation information management system S is a system for local governments such as cities, wards, towns, and villages to manage the tax base amount of fixed asset tax, and includes a taxation information management device 1 and one or more information terminals 2. The taxation information management system S is installed in, for example, a local government office or town hall.

[0020] The taxation information management device 1 is, for example, a computer. The taxation information management device 1 is connected to a server 3 managed by a legal affairs bureau or the like via a network N1. The taxation information management device 1 generates taxation information. The taxation information includes land taxation information for taxing land. The taxation information may include information on tax-exempt land or land eligible for tax reduction or exemption. The taxation information may include house taxation information for taxing houses. The taxation information management device 1 manages the generated taxation information. The taxation information management device 1 calculates the tax base amount for fixed asset tax based on the generated taxation information.

[0021] The taxation information management device 1 stores a taxation information database in which the generated taxation information is registered in a storage medium, and displays the taxation information on one or more information terminals 2 connected via a network N2 in response to a request from the information terminals 2. The information terminals 2 are, for example, computers used by employees of a local government. The network N1 is, for example, the Internet, and the network N2 is, for example, an intranet, but the network N2 may also be the Internet.

[0022] Fig. 2 shows an example of land taxation information. The taxation information shown in Fig. 2 shows the contents of each piece of information related to land stored in association with land identification information managed in the taxation information database. Land identification information is information for identifying land, such as a location number, real estate number, or property number. The contents of the taxation information shown in Fig. 2 are generated based on the contents of land registration information included in the electronic registration data obtained from the server 3, or are input by a local government employee.

[0023] The taxation information management device 1 generates land taxation information based on the registration information included in the electronic registration data acquired from the server 3, but the generated land taxation information may not match the current situation. For example, even if a taxable house is built on land corresponding to certain land specification information, the taxable land use in the land taxation information corresponding to the land specification information may not be residential land.

[0024] The taxation information management device 1 selects land taxation information stored in association with any land identification information (hereinafter also referred to as first land identification information) as the check target. For example, the taxation information management device 1 acquires information designating the first land identification information from the information terminal 2, and selects the land taxation information corresponding to the first land identification information designated in the acquired designation information as the check target. The taxation information management device 1 identifies or acquires other information corresponding to the first land identification information. For example, the other information corresponding to the first land identification information is land registration information and utilization status information. The land registration information is included in the registration electronic data acquired by the taxation information management device 1 from the server 3.

[0025] The use status information is information indicating the current land use of the land, the status of use, or the presence or absence, type, structure, floor area, status of use of buildings, etc., and the date on which the status of use was determined. The use status information is external information such as photographed images of the land corresponding to the first land specification information or buildings built on the land corresponding to the first land specification information, map images corresponding to the first land specification information, field survey results by municipalities, etc. of the land corresponding to the first land specification information or buildings built on the land corresponding to the first land specification information, cadastral book information indicating the address number, land use, land area, owner, and change details created by cadastral survey, current land use survey or house survey for calculating the assessed value, declaration documents when a person who should apply for a loss registration reports a loss, permission or notification based on the Agricultural Land Act or the Fire Service Act, etc., or evaluation information such as a plot showing a similar situation, a standard land, a route, or an integrated use of the land, and resident registration information. The map image is an image of any format showing the location or shape of land or a building, such as a topographical map, a residential map, a parcel map, a cadastral map, a subdivision map, a building plan, a floor plan, a design drawing, or a floor plan, etc. The utilization status information may be generated based on land taxation information for taxation of land.

[0026] In the case where multiple plots of land are used as a single unit, the utilization information may be a photographed image of the land corresponding to the land identification information of the adjacent land or a building standing on the land corresponding to the land identification information of the adjacent land, a map image corresponding to the land identification information of the adjacent land, on-site survey results of the land corresponding to the land identification information of the adjacent land or a building standing on the land corresponding to the land identification information of the adjacent land, etc.

[0027] An overview of the processing in the taxation information management system S will be described below. First, the taxation information management device 1 acquires electronic registration data including land registration information from the server 3 ((1) in FIG. 1). The taxation information management device 1 acquires the land registration information included in the acquired electronic registration data ((2) in FIG. 1). The taxation information management device 1 acquires usage status information ((3) in FIG. 1).

[0028] The taxation information management device 1 judges whether the land registration information corresponding to the first land identification information contains a predetermined wording indicating that the cause of registration or the purpose of registration is a land use change, etc. ((4) in FIG. 1). If the land registration information does not contain a predetermined wording indicating that the cause of registration or the purpose of registration is a land use change, the taxation information management device 1 judges that the cause of registration or the purpose of registration of this land registration information is other than a land use change (for example, ownership transfer). At this time, the taxation information management device 1 updates information of at least one item of the land taxation information (for example, the registration owner code, the registration owner name, the registration owner address, the registration owner individual / corporate classification, the taxation owner code, the taxation owner name, the taxation owner address, the taxation owner individual / corporate classification) stored in the storage unit in association with the first land identification information to information of an item that matches at least one item of this land taxation information contained in this land registration information or information of an item that corresponds to at least one item of this land taxation information contained in this land registration information ((5) in FIG. 1). On the other hand, if the land registration information contains specified wording indicating that the cause or purpose of the registration is a change in land use, the taxation information management device 1 determines that the cause or purpose of the registration of this land registration information is a change in land use.

[0029] The changed land use included in the land registration information is based on the applicant's self-declaration, and may be inaccurate if the applicant does not have knowledge of registration. For this reason, when the land registration information contains a predetermined wording indicating that the cause of registration or the purpose of registration is a change in land use, the taxation information management device 1 updates information on some items of the land taxation information (e.g., registered land use code, registered land use name), but does not update information on other items of the land taxation information (e.g., taxable land use code, taxable land use name). In this way, the taxation information management device 1 suppresses the content of the land registration information from being reflected in the land taxation information when there is a possibility that the content of the land registration information is inaccurate, thereby improving the accuracy of updating the land taxation information.

[0030] [Configuration of taxation information management device 1] 3 shows the configuration of the taxation information management device 1. The taxation information management device 1 has a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 has an acquisition unit 131, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135.

[0031] The communication unit 11 includes a communication controller for transmitting and receiving data to and from the server 3 via the network N1, and transmitting and receiving data to and from the information terminal 2 via the network N2. The communication unit 11 inputs the received data to the control unit 13. Instead of inputting the received data to the control unit 13, the communication unit 11 may notify the control unit 13 that the data has been received. Furthermore, the communication unit 11 transmits the data received from the control unit 13. For example, the communication unit 11 transmits the display data received from the control unit 13 to the information terminal 2 so that the display data is displayed on the information terminal 2.

[0032] The storage unit 12 includes storage media such as a ROM (Read Only Memory), a RAM (Random Access Memory), and a hard disk. The storage unit 12 stores a program executed by the control unit 13. The storage unit 12 also stores registration information included in the electronic registration data received by the communication unit 11 from the server 3. The storage unit 12 includes a plurality of pieces of land registration information associated with a plurality of pieces of land identification information for identifying land. This land registration information and land identification information are, for example, information included in the electronic registration data received from the server 3.

[0033] The memory unit 12 stores a plurality of pieces of taxation information. The taxation information is created, for example, based on land registration information, house registration information, or external information. The taxation information includes a plurality of pieces of land taxation information associated with a plurality of pieces of land identification information for identifying land. The land taxation information may include information on a plurality of land taxation ledgers and a plurality of land supplementary taxation ledgers associated with a plurality of pieces of land identification information for identifying land. The land taxation information may include assessment information (road value, plot) which is external information. The taxation information may include a plurality of pieces of house taxation information associated with a plurality of pieces of house identification information for identifying a house. The taxation information may include information on a plurality of house taxation ledgers and a plurality of house supplementary taxation ledgers associated with a plurality of pieces of house identification information for identifying a house.

[0034] The storage unit 12 stores electronic data of the use status that associates the land specification information with the use status information. The use status information includes the current land use of the land, the use status or the presence or absence, type, structure, floor area, use status, etc. of the building, and the date on which the use status was confirmed. The use status information is, for example, information indicating a photographed image of the land corresponding to a certain land specification information or a building built on the land corresponding to the land specification information, a map image corresponding to the land specification information, a field survey result by a city, town, or village of the land corresponding to the land specification information or a building built on the land corresponding to the land specification information, cadastral book information that describes the address number, land use, land area, owner, and change details created by a cadastral survey, a current land use survey or house survey for calculating the assessed value, a declaration document when a person who should apply for a loss registration reports a loss, a permission or notification based on the Agricultural Land Act or the Fire Service Act, etc., or evaluation information such as a plot showing a similar situation, a standard land, a route, or an integrated use of the land, resident registration information, etc.

[0035] There are a total of 23 types of land uses included in the land registration information (hereinafter also referred to as registered land uses), whereas there are a total of 9 types of land uses included in the land taxation information (hereinafter also referred to as taxable land uses). The memory unit 12 stores land use information indicating the correspondence between the registered land uses included in the land registration information and the taxable land uses included in the land taxation information. This land use information is used by the determination unit 132 described below to determine whether the land situation indicated by the land registration information matches the land situation indicated by the land taxation information. For example, this land use information indicates that there is a correspondence between the registered land use "reservoir" in the land registration information and the taxable land use "miscellaneous land" in the land taxation information, in that the land situations match.

[0036] The memory unit 12 stores owner information indicating the correspondence between the registered owner name included in the land registration information and the registered owner code, registered owner name, tax owner code, and tax owner name included in the land tax information. This owner information, like the land use information, is used by the determination unit 132 to determine whether the land situation indicated by the land registration information matches the land situation indicated by the land tax information. For example, the owner information stored in the memory unit 12 indicates that there is a correspondence between the registered owner indicated by the registered owner name "X1" and the tax owner indicated by the tax owner code "Y1".

[0037] The storage unit 12 stores corresponding item information that associates each of a plurality of items included in the land registration information with an item included in the land taxation information. The corresponding item information is used, for example, by the update unit 133 to identify an item included in the land registration information that matches or corresponds to an item included in the land taxation information.

[0038] The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131, a determination unit 132, an update unit 133, a calculation unit 134, and an information provision unit 135 by executing programs stored in the storage unit 12.

[0039] The acquisition unit 131 acquires various information through the communication unit 11. The acquisition unit 131 acquires electronic registration data including land registration information and the like created at the legal affairs bureau from the legal affairs bureau. The electronic registration data acquired by the acquisition unit 131 includes land identification information for identifying land, and land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, which are associated with the land identification information. The acquisition unit 131 associates the land identification information and the land registration information included in the acquired electronic registration data with each other and stores them in the storage unit 12. The acquisition unit 131 creates taxation information including land taxation information or house taxation information based on the acquired registration information. The acquisition unit 131 associates the created land taxation information and the like with the land identification information and stores them in the storage unit 12.

[0040] The acquisition unit 131 also acquires usage status information. The usage status information includes the usage status of the land or building and the date on which the usage status was determined. The acquisition unit 131 acquires the usage status information, for example, from an information terminal 2 used by a field investigator or an information terminal 2 of an employee of the government office where the taxation information management device 1 is managed. In the example of this specification, the acquisition unit 131 acquires from the information terminal 2 electronic usage status data that associates the usage status information with the land specific information of the land corresponding to the usage status information.

[0041] The acquisition unit 131 stores the acquired electronic usage data in the storage unit 12. The acquisition unit 131 acquires electronic usage data at predetermined intervals, erases past electronic usage data stored in the storage unit 12, and stores new electronic usage data in the storage unit 12. At this time, the acquisition unit 131 may store history information in the storage unit 12 that associates the past electronic usage data with the acquisition time thereof, without erasing the past electronic usage data from the storage unit 12.

[0042] After acquiring the electronic registration data and the electronic usage data, the acquisition unit 131 acquires instruction information for instructing a check of the land taxation information from the information terminal 2. The acquisition unit 131 acquires, together with the instruction information, from the information terminal 2 designation information for designating land specific information corresponding to the land taxation information to be checked.

[0043] The determination unit 132 determines whether the land tax information stored in the memory unit 12 is correct. First, the determination unit 132 determines whether the land registration information associated with the first land identification information acquired by the acquisition unit 131 together with the instruction information contains a predetermined wording. The predetermined wording is, for example, a wording indicating that the cause of the registration or the purpose of the registration is a change in land use. First, a method for the determination unit 132 to determine whether the land tax information is correct when the usage status information corresponding to the first land identification information is not stored in the memory unit 12 will be described.

[0044] [Determining whether land tax information is correct when usage information is not stored] When land registration is performed for purposes other than changing the land use, such as transferring ownership, a registrar may not conduct an on-site investigation at the time of land registration. When land registration is performed for purposes other than changing the land use, such as transferring ownership, the reliability of the land registration information as taxation information is relatively high because it does not involve a change in the land use. Therefore, the determination unit 132 refers to the land registration information to determine whether the land taxation information is correct.

[0045] For example, when the land registration information associated with the first land identification information does not include a predetermined wording indicating a land use change, the determination unit 132 determines whether the land status indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by the information of an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or the information of an item that corresponds to at least one item of the land tax information included in the land registration information. The determination unit 132 determines that the correct land tax information is stored in the storage unit 12 when the land status indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by the information of an item that matches at least one item of the land tax information included in the land registration information, or the information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0046] As an example, the determination unit 132 refers to the owner information stored in the storage unit 12, and when the tax owner code indicated by the land tax information stored in the storage unit 12 in association with the first land identification information and the registered owner name indicated by the land registration information stored in the storage unit 12 in association with the first land identification information have a corresponding relationship in the owner information, the determination unit 132 determines that the land status indicated by the land tax information matches the land status indicated by the land registration information. On the other hand, when the tax owner code indicated by the land tax information and the registered owner name indicated by the land registration information do not have a corresponding relationship, the determination unit 132 determines that the land status indicated by the land tax information does not match the land status indicated by the land registration information.

[0047] The determination unit 132 determines that the correct land taxation information is not stored in the storage unit 12 when the land status indicated by the information of at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information does not match the land status indicated by the information of an item that matches at least one item of the land taxation information included in the land registration information or the information of an item that corresponds to at least one item of the land taxation information included in the land registration information. For example, the determination unit 132 determines whether the correct taxable land use in the land taxation information is stored in the storage unit 12, but the determination unit 132 may also determine whether the correct current land use in the land taxation information is stored in the storage unit 12. The current land use is an evaluation item used in the evaluation that is the premise for calculating the tax base amount. Hereinafter, a method for the determination unit 132 to determine the correctness of the land taxation information will be described with reference to Figs. 4 and 5.

[0048] FIG. 4 shows an example of land taxation information. In the example of FIG. 4, among the multiple pieces of information contained in the land taxation information, the location number as an example of land specific information, the taxable land use, the taxable land area, and the date on which the land taxation information was most recently updated are shown. FIG. 5 shows an example of land registration information. In the example of FIG. 5, among the multiple pieces of information contained in the land registration information, the location number as an example of land specific information, the registered land use, the cause of registration or the purpose of registration, the registered land area, the cause date on which the cause of registration occurred, and remarks are shown.

[0049] The determination unit 132 determines that the cause of registration or the purpose of registration included in the land registration information associated with the address number "400-1" is "subdivision consolidation" as shown in the first row from the top of Fig. 5, and that the land registration information does not contain a predetermined wording indicating a change in land use. The determination unit 132 determines whether the land situation indicated by the land registration information matches the land situation indicated by the land tax information associated with the address number "400-1" in the first row from the top of Fig. 4. The determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the registration information of the address number "400-1" in Fig. 5 does not contain a predetermined wording indicating a change in land use, and the registered land area "2500" square meters of the land registration information does not match the taxable land area "1000" square meters associated with the address number "400-1" in Fig. 4.

[0050] The determination unit 132 determines that the cause of registration or the purpose of registration included in the land registration information stored in association with the location number "430" is "mistake" as shown in the fourth row from the top of Fig. 5, and that the land registration information does not contain a predetermined wording indicating a change in land use. The determination unit 132 determines whether the land status indicated by the land taxation information associated with the same location number "430" in the fourth row from the top of Fig. 4 matches the land status indicated by the land registration information associated with the location number "430" in Fig. 5. The determination unit 132 determines that the correct land taxation information is stored in the memory unit 12 because the registration information of "430" in Fig. 5 does not contain a predetermined wording indicating a change in land use, and the land status indicated by the land taxation information matches the land status indicated by the land registration information.

[0051] When a change in land use is registered, a registrar or other such person conducts an on-site investigation. The registered land use included in the land registration information is based on voluntary declaration, and is therefore less reliable as a taxable land use included in the taxation information than the current land use included in the usage status information, which reflects the results of on-site investigations by municipalities, etc. In addition, while there are a total of 23 types of registered land use included in the land registration information, there are a total of 9 types of taxable land use included in the land taxation information. Of the 23 types of registered land use, the registered land use name and taxable land use name match for 8 types, and there is a correspondence between registered land use and taxable land use of the same name. All of the remaining 15 types of registered land use correspond to the taxable land use "miscellaneous land."

[0052] Some municipalities manage the current land use as the taxable land use in the land tax information or tax statement. Some municipalities manage the taxable land use and the current land use together in the land tax information or tax statement. In this case, there are 27 types of current land use in total. Of the 23 types of registered land use included in the land registration information, the current land use that corresponds to the registered land use is uniquely determined for 22 types other than miscellaneous land. On the other hand, when the registered land use is "miscellaneous land," there are a wide variety of patterns in the relationship between the registered land use and the current land use, so a separate on-site survey may be required to determine the current land use and taxable land use.

[0053] For this reason, when a change in land use is registered and no use information reflecting the results of a field survey is created, the determination unit 132 does not determine whether the land tax information is correct. For example, when a predetermined phrase indicating a change in land use is included in the land registration information and no use information corresponding to the first land identification information is stored, the determination unit 132 does not determine whether the land tax information corresponding to the first land identification information is correct.

[0054] Similarly, if the date on which the land status indicated by the usage status information was finalized is before the date on which the land status indicated by the land registration information was finalized, it is highly likely that the results of the on-site investigation by the municipality, etc. have not yet been reflected in the usage status information. For this reason, if the land registration information associated with the first land identification information contains a predetermined wording and the date on which the land status included in the usage status information associated with the first land identification information was finalized is before the date on which the land status included in the land registration information associated with the first land identification information was finalized, the determination unit 132 does not determine whether the correct land tax information is stored in the storage unit 12. In this case, when the acquisition unit 131 acquires new usage status information, the determination unit 132 may refer to the new usage status information and determine whether the land tax information corresponding to the first land identification information is correct.

[0055] [Determining whether land tax information is correct based on the results of the land survey 1] When the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the registered land use included in the land registration information reflects the results of a field survey by a city, town, or village, etc., and therefore has a relatively high reliability as a taxable land use included in the taxation information. Therefore, the determination unit 132 refers to the land registration information to determine whether the land taxation information is correct.

[0056] First, the determination unit 132 determines whether the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey. When the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey, the determination unit 132 determines whether the land status indicated by information of at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or the land status indicated by information of an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0057] The determination unit 132 determines that the correct land taxation information is not stored in the storage unit 12 when the land status indicated by the information of at least one item of the land taxation information does not match the land status indicated by the information of an item included in the land registration information that matches at least one item of the land taxation information or the information of an item included in the land registration information that corresponds to at least one item of the land taxation information. On the other hand, the determination unit 132 determines that the correct land taxation information is stored in the storage unit 12 when the land status indicated by the information of at least one item of the land taxation information matches the land status indicated by the information of an item included in the land registration information that matches at least one item of the land taxation information or the information of an item included in the land registration information that corresponds to at least one item of the land taxation information.

[0058] For example, the determination unit 132 determines whether the condition of the land indicated by the taxable land use included in the land taxation information associated with the first land identification information matches the condition of the land indicated by the registered land use included in the land registration information associated with the first land identification information. At this time, the determination unit 132 refers to the land use information stored in the storage unit 12 and determines whether the taxable land use included in the land taxation information corresponding to the first land identification information has a correspondence relationship with the registered land use included in the land registration information corresponding to the first land identification information.

[0059] As an example, when the taxable land use included in the land tax information to be checked that corresponds to the first land identification information is "miscellaneous land", the registered land use included in the land registration information corresponding to the first land identification information is "reservoir", and the land use information stored in the memory unit 12 indicates that the registered land use "reservoir" in the land registration information has a correspondence relationship with the taxable land use "miscellaneous land" in the land tax information, the judgment unit 132 judges that the land condition indicated by the taxable land use included in the land tax information corresponding to the first land identification information matches the land condition indicated by the registered land use included in the land registration information corresponding to the first land identification information.

[0060] The registered land use "miscellaneous land" is a land use that is not included in other registered land uses, and there are a wide variety of patterns in the relationship between the registered land use, the current land use, and the taxable land use. If the land registration information corresponding to the first land identification information includes a statement indicating that the land use change has been registered and the registered land use after the change is "miscellaneous land," the determination unit 132 does not need to determine whether the taxable land use included in the land taxation information corresponding to the first land identification information has a corresponding relationship with the registered land use included in the land registration information corresponding to the first land identification information.

[0061] When a field survey is carried out by a city, town, or village, new use status information reflecting the results of the field survey is created. When the acquisition unit 131 acquires new use status information corresponding to the first land identification information, the determination unit 132 may refer to the use status information and determine whether the current land use included in the use status information corresponds to the taxable land use included in the land tax information corresponding to the first land identification information, thereby determining whether the correct land tax information is stored in the storage unit 12.

[0062] In the example in the third row from the top of Fig. 5, the determination unit 132 determines that the remarks of the land registration information associated with the location number "420" include the phrase "results of the land survey," which indicates that the results of the land survey are included. The determination unit 132 determines whether the land status indicated by the land tax information associated with the location number "420" in the third row from the top of Fig. 4 matches the land status indicated by this land registration information.

[0063] The determination unit 132 determines that correct land taxation information is not stored in the memory unit 12 because the registration information for location number "420" in Figure 5 includes the phrase "Results of Land Survey," which indicates that the results of a land survey are included, and there is no correspondence between the taxable land category "field" in the land taxation information associated with location number "420" and the registered land category "forest" after the change in the land registration information associated with location number "420."

[0064] In the example of the fifth row from the top in Fig. 5, the determination unit 132 determines that the remarks of the land registration information associated with the location number "440-1" include the phrase "results of the land survey," which indicates that the results of the land survey are included. The determination unit 132 determines whether the land status indicated by the land tax information associated with the location number "440-1" in the fifth row from the top in Fig. 4 matches the land status indicated by this land registration information.

[0065] The determination unit 132 determines that correct land taxation information is stored in the memory unit 12 because the registration information for location number "440-1" in Figure 5 includes the phrase "Results of Land Survey," which indicates that the information includes the results of a land survey, and the land condition indicated by the land taxation information associated with location number "440-1" matches the land condition indicated by the land registration information associated with location number "440-1."

[0066] When the land registration information associated with the first land identification information contains a specified wording indicating a change in land use and the wording "Results of national land survey" indicating that it includes the results of a national land survey, the judgment unit 132 may determine whether the land condition indicated by information on at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information matches the land condition indicated by information on an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information contained in the land registration information.

[0067] The determination unit 132 determines that correct land taxation information is not stored in the memory unit 12 when the land registration information contains a specified wording indicating a change in land use, the land registration information contains the wording "results of national land survey" indicating that the land registration information includes the results of a national land survey, and the condition of the land indicated by information of at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information does not match the information of an item contained in the land registration information corresponding to the first land identification information that matches at least one item of the land taxation information, or the information of an item contained in the land registration information that corresponds to at least one item of the land taxation information.

[0068] When the registered land use of the land registration information associated with the first land identification information is "miscellaneous land," the judgment unit 132 does not need to judge whether the land tax information stored in the memory unit 12 in association with the first land identification information is correct.

[0069] [Determining whether land tax information is correct when usage information is stored] Next, a method for determining whether the land tax information is correct when the usage status information corresponding to the first land identification information acquired by the acquisition unit 131 together with the instruction information is stored in the storage unit 12 will be described. As described above, when a change in land use is registered, a field survey is conducted by a registrar or the like. On the other hand, the current land use included in the usage status information reflects the results of a field survey by a city, town, or village, etc., and is therefore more reliable as a taxable land use included in the tax information than the registered land use included in the land registration information. For this reason, the determination unit 132 refers to the usage status information to determine whether the land tax information is correct.

[0070] First, the determination unit 132 determines whether or not the land registration information associated with the first land identification information contains a predetermined wording. When the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined wording, it determines whether or not the land status indicated by information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information matches the land status indicated by information on an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, or the land status indicated by information on an item that corresponds to at least one item of the land taxation information included in the usage status information.

[0071] The determination unit 132 determines that the correct land taxation information is not stored in the storage unit 12 when the land status indicated by the information of at least one item of the land taxation information associated with the first land identification information does not match the information of an item that matches at least one item of the land taxation information included in the usage status information associated with the first land identification information, or the information of an item corresponding to at least one item of the land taxation information included in the usage status information. The determination unit 132 determines that the correct land taxation information is stored in the storage unit 12 when the land status indicated by the information of at least one item of the land taxation information associated with the first land identification information matches the information of an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, or the information of an item corresponding to at least one item of the land taxation information included in the usage status information.

[0072] Hereinafter, a method in which the determination unit 132 determines whether the land taxation information is correct will be described with reference to Fig. 7 to Fig. 9. Fig. 7 shows an example of the land taxation information. In the example of Fig. 7, among the multiple pieces of information included in the land taxation information, the location number as an example of land specific information, the taxable land use, the taxable land area, and the date that caused the land taxation information to be updated in the most recent update of the land taxation information are shown.

[0073] Fig. 8 shows an example of land registration information. The example of Fig. 8 shows, among the multiple pieces of information included in the land registration information, the location number, registered land use, cause of registration or purpose of registration, registered land area, cause date of the registration, and remarks as examples of land specific information. Fig. 9 shows an example of usage status information. The example of Fig. 9 shows, among the multiple pieces of information included in the usage status information, the location number, current land use, and survey date as examples of land specific information.

[0074] In the example shown in the first row from the top of Fig. 8, the determination unit 132 determines that the cause of registration or purpose of registration of the land registration information associated with the location number "420" includes a predetermined wording indicating a change in land use. In this case, the determination unit 132 determines whether or not the land tax information associated with the location number "420" shown in the third row from the top of Fig. 7 matches the utilization status information associated with the location number "420" in the first row from the top of Fig. 9.

[0075] The determination unit 132 determines that correct land taxation information is not stored in the memory unit 12 because the cause or purpose of registration of the land registration information associated with location number "420" in Figure 8 includes specified wording indicating a change in land use, and because the taxable land use "field" of the land taxation information associated with location number "420" in Figure 7 does not match the current land use "residential land" of the usage status information associated with location number "420" in Figure 9.

[0076] [Determining whether land tax information is correct using advance confirmation information] Of the land registration information and the use status information, the more recent information on the date on which the land's status was confirmed is more reliable. However, if the date on which the land tax information was updated is newer than the land registration information and the use status information, it may not be appropriate to refer to the land registration information, etc. to determine whether the land tax information is correct. Even if the date on which the land's status was confirmed in the land registration information is newer than the use status information and the land tax information, it may not be appropriate to refer to the land registration information to determine whether the land tax information is correct if the land registration information includes a change in land use. For this reason, the determination unit 132 does not determine whether the land tax information is correct if the date on which the land tax information was updated is newer than the land registration information and the use status information, if the date on which the land's status was confirmed in the land registration information is newer than the use status information and the land tax information, and if the land registration information includes a change in land use.

[0077] For example, the determination unit 132 determines which of the land registration information associated with the first land identification information and the utilization status information associated with the first land identification information has a newer date on which the land status corresponding to the first land identification information was determined (hereinafter, also referred to as the prior determined information). Next, the determination unit 132 determines whether the date on which the land status corresponding to the prior determined information associated with the first land identification information was determined is newer than the date of the cause of the update indicated by the land tax information stored in the storage unit 12 in association with the first land identification information. Furthermore, if the prior determined information associated with the first land identification information is land registration information, the determination unit 132 determines whether the land registration information includes a statement indicating a change in land use.

[0078] The determination unit 132 determines whether the land status indicated by at least one item of the land taxation information matches the land status indicated by the prior determination information when the date on which the land status indicated by the prior determination information associated with the first land identification information was determined is newer than the date on which the land taxation information associated with the first land identification information and stored in the storage unit 12 caused the update. When the prior determination information is land registration information, the determination unit 132 determines whether the land status indicated by at least one item of the land taxation information matches the land status indicated by the prior determination information when the date on which the land status indicated by the prior determination information associated with the first land identification information was determined is newer than the date on which the land taxation information associated with the first land identification information and stored in the storage unit 12 caused the update, and when the land registration information does not include a statement indicating a change in land use. The judgment unit 132 judges that the correct land tax information is not stored in the memory unit 12 when the condition of the land indicated by the information of at least one item of the land tax information does not match the condition of the land indicated by the advance confirmation information.

[0079] On the other hand, the judgment unit 132 judges that the correct land tax information is stored in the storage unit 12 when the land status indicated by at least one item of information in the land tax information matches the land status indicated by the prior confirmation information. The judgment unit 132 does not judge whether the land tax information is correct or not when the date on which the land status indicated by the prior confirmation information was confirmed is before the date on which the land tax information caused the update, the date on which the land status indicated by the prior confirmation information was confirmed is after the date on which the land tax information caused the update, and the prior confirmation information is land registration information and includes a statement indicating a change in land use. In this case, when the acquisition unit 131 acquires new use status information, the judgment unit 132 may refer to the new use status information to judge whether the land tax information corresponding to the first land identification information is correct or not.

[0080] For example, the determination unit 132 determines that the cause date "October 1, 2015" of the land registration information associated with the location number "460" in the fourth row from the top in Figure 8 is newer than the investigation date "October 20, 2014" of the usage information associated with the location number "460" in the fourth row from the top in Figure 9.

[0081] The determination unit 132 determines that the cause date "October 1, 2015" of the land registration information (FIG. 8) associated with the location number "460" determined to have a newer confirmed date is newer than the date "July 3, 2010" that caused the update of the land tax information associated with the location number "460" shown in the seventh row from the top of FIG. 7. The determination unit 132 determines that the land registration information associated with the location number "460" does not contain any wording indicating a change in land use. In this case, the determination unit 132 determines whether the land status indicated by the land registration information (FIG. 8) associated with the location number "460" determined to have a newer confirmed date matches the land status indicated by the land tax information associated with the location number "460" in FIG. 7.

[0082] The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the taxable land area of ​​"1000" square meters in the land tax information associated with location number "460" in Figure 7 does not match the registered land area of ​​"990" square meters after the change in the land registration information associated with location number "460" in Figure 8.

[0083] The determination unit 132 does not determine whether the correct land tax information is stored in the storage unit 12 when the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is before the date that caused the update indicated by the land tax information stored in the storage unit 12 in association with the first land identification information, but is not limited to this. For example, the determination unit 132 may determine whether the land tax information is correct by referring to the prior determination information, regardless of whether the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is newer than the most recent update date of the land tax information associated with the first land identification information.

[0084] Furthermore, the determination unit 132 may determine that the correct land tax information is stored in the storage unit 12 if the date on which the land status corresponding to the prior determination information associated with the first land identification information was determined is prior to the date on which the land tax information associated with the first land identification information and stored in the storage unit 12 was updated. In this way, the determination unit 132 determines whether the land tax information is correct by referring to the land registration information or the utilization status information that has the newer date, thereby improving the accuracy of the determination.

[0085] In addition, when the land registration information associated with the first land identification information contains a predetermined wording, the determination unit 132 may determine whether or not the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the use status information associated with the first land identification information was determined. When the land registration information contains a predetermined wording and the date on which the land status included in the use status information was determined is newer than the date on which the land status included in the land registration information was determined, the determination unit 132 may determine whether or not the land tax information associated with the first land identification information is correct by using the use status information.

[0086] At this time, when at least one item of information (e.g., taxable land use) of the land tax information stored in the storage unit 12 in association with the first land identification information does not indicate the status of the land included in the usage status information associated with the first land identification information, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12. On the other hand, when at least one item of information of the land tax information stored in the storage unit 12 in association with the first land identification information indicates the status of the land included in the usage status information associated with the first land identification information, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12.

[0087] Since the registered land use indicated by the land registration information is based on the applicant's self-declaration, the applicant may not have knowledge of land registration, and the registered land use may not be accurate as the taxable land use for the fixed property tax due to the difference between the land use certification in the Real Estate Registration Act and the land use certification in the fixed property tax. Therefore, when a change in land use is registered, even if the date on which the land status indicated by the land registration information was confirmed is newer than the usage status information, it may not be appropriate to refer to the land registration information to determine whether the land tax information is correct. When the land registration information associated with the first land identification information includes a predetermined wording and the date on which the land status included in the usage status information associated with the first land identification information was confirmed is earlier than the date on which the land status included in the land registration information was confirmed, the determination unit 132 does not need to determine whether at least one item of information (e.g., taxable land use) of the land tax information associated with the first land identification information is correct.

[0088] When the land registration information associated with the first land identification information contains a specified wording indicating a change in land use, the judgment unit 132 judges the correctness of the taxable land use of the land tax information under the condition that the date on which the land status included in the usage information associated with the first land identification information was determined is newer than the date on which the land status included in the land registration information associated with the first land identification information was determined, and that the date on which the land status included in this usage information was determined is newer than the date that caused the update indicated by the land tax information stored in the memory unit 12 in association with the first land identification information.

[0089] At this time, when the information on the taxable land category of the land tax information stored in the storage unit 12 in association with the first land identification information does not correspond to the information on the current land category included in this utilization status information, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12. On the other hand, when the information on the taxable land category of the land tax information stored in the storage unit 12 in association with the first land identification information corresponds to the information on the current land category included in this utilization status information, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12.

[0090] When the land registration information associated with the first land identification information contains specified wording indicating a change in land use, the judgment unit 132 does not need to judge whether the correct taxable land use information of the land tax information is stored in the memory unit 12 if the date on which the land status included in the land registration information was determined is newer than the date on which the land status included in the usage information associated with the first land identification information was determined.

[0091] [Determining whether land tax information is correct based on the results of the land survey 2] If the land registration information includes a statement indicating that it includes the results of a land survey, the more recent information on the date on which the land's status was confirmed, between the land registration information and the usage status information, may be more reliable. However, if the date on which the land tax information was updated is newer than the land registration information and the usage status information, it is not appropriate to determine whether the land tax information is correct by referring to the land registration information, etc. For this reason, if the date on which the land tax information was updated is newer than the land registration information and the usage status information, the determination unit 132 does not determine whether the land tax information is correct.

[0092] The determination unit 132 determines whether the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey. When the determination unit 132 determines that the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey, the determination unit 132 determines which of the land registration information associated with the first land identification information and the usage status information associated with the first land identification information is the earlier determined information with the latest date on which the status of the land was determined.

[0093] When the determination unit 132 determines that at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information does not indicate the situation indicated by the information of an item that matches at least one item of the land tax information included in the prior determination information (particularly the land registration information) corresponding to the first land identification information, or the information of an item that corresponds to at least one item of the land tax information included in the prior determination information, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12. On the other hand, when the determination unit 132 determines that at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information indicates the situation indicated by the information of an item that matches at least one item of the land tax information included in the prior determination information corresponding to the first land identification information, or the information of an item that corresponds to at least one item of the land tax information included in the prior determination information, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12.

[0094] For example, the determination unit 132 determines that the remarks of the land registration information associated with the address number "510" in the sixth example from the top in Fig. 8 include the phrase "results of land survey," indicating that the results of a land survey are included. The determination unit 132 determines that the cause date of this land registration information, "October 1, 2015," is newer than the survey date of the usage information associated with the sixth address number "510" from the top in Fig. 9, "October 20, 2014."

[0095] In this case, the determination unit 132 determines whether the status of the land indicated by the land registration information (Fig. 8) associated with the location number "510" that has been determined to have a more recent confirmed date than the usage status information matches the status of the land indicated by the land tax information associated with the location number "510" in the ninth row from the top of Fig. 7. The determination unit 132 determines that the correct land tax information is not stored in the memory unit 12 because the taxable land area "500" square meters in the land tax information associated with the location number "510" in Fig. 7 does not match the registered land area "490" square meters after the change in the land registration information associated with the location number "510" in Fig. 8.

[0096] When the determination unit 132 determines that the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey, the determination unit 132 may determine whether or not the land registration information includes a predetermined statement indicating a change in land use. When the determination unit 132 determines that the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey and includes a predetermined statement indicating a change in land use, the determination unit 132 determines which of the land registration information associated with the first land identification information and the utilization status information associated with the first land identification information is the prior determination information.

[0097] The judgment unit 132 judges whether the land status indicated by the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information matches with the information of an item that is included in the prior determination information (particularly, land registration information) corresponding to the first land identification information and corresponds to at least one item of the land tax information, or the information of an item that is included in the prior determination information and corresponds to at least one item of the land tax information. The judgment unit 132 judges that the correct land tax information is not stored in the storage unit 12 when the land status indicated by the information of at least one item of the land tax information and the information of an item that is included in the prior determination information and corresponds to at least one item of the land tax information and corresponds to at least one item of the land tax information do not match. On the other hand, the judgment unit 132 judges that the correct land tax information is stored in the memory unit 12 when the land condition indicated by the information of at least one item of the land tax information matches the land condition indicated by information of an item contained in the advance determined information that matches at least one item of the land tax information, or information of an item contained in the advance determined information that corresponds to at least one item of the land tax information.

[0098] For example, the determination unit 132 determines that the notes of the land registration information associated with the location number "540" shown in the seventh row from the top in Fig. 8 contain the phrase "Results of the Land Survey," indicating that the results of the survey by the land survey are included. The determination unit 132 determines that the cause or purpose of the registration of this land registration information also contains phrases indicating a change in land use. The determination unit 132 determines that the cause date of this land registration information, "November 10, 2020," is newer than the survey date of the usage information associated with the location number "540" in the seventh row from the top in Fig. 9, "June 2, 2019."

[0099] In this case, the determination unit 132 determines whether the land status indicated by the land registration information (Fig. 8) associated with location number "540", which has been determined to have a more recent confirmed date than the usage information, matches the land status indicated by the land tax information associated with location number "540" in Fig. 7. The determination unit 132 determines that correct land tax information is not stored in the memory unit 12 because the taxable land category "forest" in the land tax information associated with location number "540" in Fig. 7 does not correspond to the registered land category "field" after the change in the land registration information associated with location number "540" in Fig. 8.

[0100] [Determining whether land tax information is correct when land registration information does not exist] When the electronic registration data acquired by the acquisition unit 131 does not include land registration information associated with the first land identification information, the judgment unit 132 refers to the usage status information and judges whether the land taxation information associated with the first land identification information is correct. At this time, the judgment unit 132 judges whether the land status indicated by information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information matches the information on an item that matches at least one item of this land taxation information included in the usage status information corresponding to the first land identification information, or the land status indicated by information on an item that corresponds to at least one item of this land taxation information included in the usage status information.

[0101] When the determination unit 132 determines that the land status indicated by the information on at least one item of the land tax information does not match the land status indicated by the information on an item that matches at least one item of the land tax information contained in the usage information or the information on an item that corresponds to at least one item of the land tax information contained in the usage information, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12. On the other hand, when the determination unit 132 determines that the land status indicated by the information on at least one item of the land tax information matches the land status indicated by the information on an item that matches at least one item of the land tax information contained in the usage information or the information on an item that corresponds to at least one item of the land tax information contained in the usage information, the determination unit 132 determines that the correct land tax information is stored in the storage unit 12.

[0102] For example, the determination unit 132 determines that there is no land registration information associated with the location number "550" in Fig. 8, and that the taxable land use "forest" in the land tax information associated with the location number "550" in the 11th row from the top of Fig. 7 does not match the current land use "field" in the utilization status information associated with the location number "550" in the 8th row from the top of Fig. 9. In this case, the determination unit 132 determines that correct land tax information is not stored in the memory unit 12.

[0103] [Update land tax information] The update unit 133 registers new land tax information in the storage unit 12, or updates or deletes the land tax information stored in the storage unit 12, based on the judgment result of the judgment unit 132. The update unit 133 updates information on at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information to any of the following: (1) information on an item that is included in the land registration information corresponding to the first land identification information and that matches at least one item of this land tax information, (2) information on an item that is included in the land registration information and that matches at least one item of this land tax information, (3) information on an item that is included in the utilization status information corresponding to the first land identification information and that matches at least one item of this land tax information, or (4) information on an item that is included in the utilization status information and that matches at least one item of this land tax information.

[0104] For example, when the cause or purpose of the registration indicated by the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is consolidation or subdivision, the update unit 133 updates the information of at least one of the items of the location name, location number (e.g., oaza name, hamlet name, main number, branch number) and registered area of ​​the land taxation information stored in the memory unit 12 in association with the first land identification information so that it matches the respective items included in the land taxation information and indicates information indicated by any of the items of the location name, location number (e.g., oaza name, hamlet name, main number, branch number) and registered area included in the land registration information.

[0105] At this time, the update unit 133 updates the information of at least one of the items of the location number of the land tax information (for example, land property number, oaza code, hamlet code, sub-number, division land number) and the taxable land area so that it corresponds to the information indicated by one of the items of the location name, location number (for example, oaza name, hamlet name, main number, branch number) and registered land area included in the land registration information, which corresponds to each item included in the land tax information.

[0106] More specifically, in order to identify items included in the land registration information that match or correspond to items included in the land taxation information, the update unit 133 reads corresponding item information that associates each of the multiple items included in the land registration information with the items included in the land taxation information from the storage unit 12. By referring to the read corresponding item information, the update unit 133 identifies items included in the land taxation information that are associated with items included in the land registration information, and updates the identified items included in the land taxation information.

[0107] When the cause of registration or the purpose of registration indicated by the land registration information stored in the storage unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is a transfer of ownership, the update unit 133 updates at least one of the items of the registered owner name and the registered owner address of the land taxation information stored in the storage unit 12 in association with the first land identification information so as to match the information in the items of the registered owner name and the registered owner address of the land registration information. At this time, the update unit 133 updates at least one of the items of the registered owner code, the tax owner code, the tax owner name (e.g., kanji, kana), the tax owner address, or the tax owner individual / corporate classification of the land taxation information so as to correspond to the information in the items of the registered owner name and the registered owner address of the land registration information.

[0108] As an example, the update unit 133 refers to the owner information stored in the memory unit 12, and updates the information of the registered owner code, registered owner name, tax owner code, and tax owner name of the land tax information stored in the memory unit 12 in association with the first land identification information so that they match the registered owner code, registered owner name, tax owner code, and tax owner name that correspond to the registered owner name of the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information.

[0109] [Updating land tax information when usage information is not stored] First, a method for the update unit 133 to update the land tax information when the use status information corresponding to the first land identification information acquired by the acquisition unit 131 together with the instruction information is not stored in the storage unit 12 will be described. When the land use change is not registered, a field survey by a registrar or the like may not be conducted when the land is registered. In this case, the land registration information does not involve a change in the land use, so the reliability of the land registration information as tax information is relatively high. For this reason, when the determination unit 132 determines that the land registration information associated with the first land identification information does not contain a predetermined wording, the update unit 133 updates the information of at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0110] On the other hand, when a land use change has been registered, the registered land use included in the land registration information is based on the applicant's self-declaration, and even if a registrar or the like conducts a field survey, the reliability of the taxable land use included in the taxation information is relatively low due to the fact that the number of land uses differs between the registered land use under the Real Estate Registration Act and the taxable land use under the fixed property tax. When the land registration information associated with the first land identification information contains a predetermined wording, the update unit 133 updates information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information. On the other hand, the update unit 133 does not update information on another item of the land taxation information (e.g., taxable land use) to information on an item that matches another item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to another item of the land taxation information contained in the land registration information.

[0111] For example, when the land registration information associated with the first land identification information contains a predetermined wording, the update unit 133 updates at least one of the information on the registered land use name and the information on the registered land use code of the land taxation information so as to match or correspond to the information on the registered land use name of the land registration information. On the other hand, the update unit 133 does not update either the information on the taxable land use code or the information on the taxable land use name of the land taxation information. The update unit 133 is not limited to the example of updating the information on the registered land use or the information on the taxable land use of the land taxation information so as to match or correspond to the information on the registered land use name of the land registration information, and may update the information on the current land use of the land taxation information so as to match or correspond to the information on the registered land use name of the land registration information.

[0112] Fig. 6 shows an example of updating the land tax information by the update unit 133. Fig. 6 shows the state after the land tax information shown in Fig. 4 has been updated by the update unit 133. In Fig. 6, information updated or newly registered by the update unit 133 is underlined.

[0113] As described above, when the determination unit 132 determines that the taxable land area of ​​"1000" square meters in the land tax information corresponding to location number "400-1" shown in the first row from the top of Figure 4 does not match the registered land area of ​​"2500" square meters in the land registration information corresponding to location number "400-1" in the land registration information shown in the first row from the top of Figure 5, the update unit 133 updates the land tax information associated with location number "400-1" shown in the first row from the top of Figure 6 to reflect the procedure of merging the land with location number "400-2" with the land with location number "400-1", as shown in the notes in the first and second rows from the top of Figure 5.

[0114] At this time, the update unit 133 refers to the registered land area of ​​"2500" square meters and the cause date of "October 1, 2020" of the land registration information associated with the location number "400-1" in FIG. 5, updates the taxable land area of ​​the land tax information associated with the location number "400-1" in FIG. 6 to "2500" square meters, and updates the cause date of this land tax information to "October 1, 2020". The update unit 133 deletes the land tax information associated with the location number "400-2" that is deleted due to land consolidation from the list in FIG. 6. The update unit 133 may leave the land tax information associated with the location number "400-2" that is deleted due to land consolidation as history information without deleting it.

[0115] [Update of land tax information based on survey results from the National Land Survey 1] When the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the registered land use included in the land registration information reflects the results of a field survey by a city, town, or village, etc., and therefore has a relatively high reliability as taxation information. For this reason, the update unit 133 can use the land registration information to update the land taxation information. For example, when the land registration information associated with the first land identification information includes a statement indicating that the land registration information includes the results of a land survey, the update unit 133 updates information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information. At this time, the update unit 133 may update information on at least another item of the land taxation information to information on an item that corresponds to at least another item of the land taxation information included in the land registration information.

[0116] For example, when the determination unit 132 determines that the cause or purpose of the registration indicated by the land registration information stored in the memory unit 12 in association with the first land identification information acquired by the acquisition unit 131 together with the instruction information is consolidation or subdivision, and that the land registration information contains wording indicating that it includes the results of a national land survey, the update unit 133 updates or newly registers information on at least one of the items of the location name, location number (e.g., oaza name, oaza name, main number, branch number) and registered area of ​​the land tax information stored in the memory unit 12 in association with the first land identification information so that it matches the information on any one of the items of the location name, location number (e.g., oaza name, oaza name, main number, branch number) and registered area of ​​the land registration information.

[0117] At this time, the update unit 133 updates information on at least one of the items of the location name, location number (e.g., oaza name, oaza name, main number, branch number) and registered land area of ​​this land registration information so as to correspond to information on any of the items of the location name, location number (e.g., oaza name, oaza name, main number, branch number) and registered land area of ​​this land registration information. For example, the update unit 133 updates or newly registers the divided land number of the location number of this land taxation information based on a predetermined rule for specifying the divided land number from the main number and branch number of the location number of this land registration information.

[0118] When the land registration information associated with the location number "420" shown in the third row from the top of Fig. 5 includes the phrase "results of the land survey" indicating that the land registration information includes the results of the land survey, and the determination unit 132 determines that the taxable land category "field" of the land tax information associated with the location number "420" shown in the third row from the top of Fig. 4 does not correspond to the registered land category "forest" after the change of the land registration information, the update unit 133 updates the land tax information associated with the location number "420" shown in the second row from the top of Fig. 6. At this time, the update unit 133 refers to the land category information stored in the storage unit 12, updates the taxable land category associated with the location number "420" to "forest" as shown in the second row from the top of Fig. 6 so that the taxable land category "forest" corresponds to the registered land category "forest" after the change of the land registration information, and updates the date that caused the update to "April 2, 2018".

[0119] As described above, when the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the registered land use included in the land registration information has been confirmed by an on-site survey by a city, town, or village, etc., and therefore is relatively reliable as the taxable land use included in the taxation information. Therefore, the update unit 133 can use the land registration information to update the land taxation information even when a change in land use has been registered.

[0120] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information contains a specified wording and that the land registration information associated with the first land identification information contains wording indicating that it includes the results of a national land survey, the update unit 133 updates information on at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information to information on an item that matches at least one item of this land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information included in the land registration information.

[0121] When the determination unit 132 determines that the land registration information associated with the first land identification information contains a predetermined wording and that the land registration information associated with the first land identification information contains a wording indicating that the land registration information includes the results of a land survey, the update unit 133 updates information of at least one item such as the registered land use name of the land tax information associated with the first land identification information so as to match the information of the registered land use name of the land registration information associated with the first land identification information. At this time, the update unit 133 may update information of at least one item such as the registered land use code, the taxable land use code, and the taxable land use name of the land tax information so as to correspond to the information of the registered land use name of the land registration information.

[0122] For example, the update unit 133 may refer to the land use information stored in the storage unit 12 and update the registered land use code, registered land use name, taxable land use code, and taxable land use name of the land taxation information associated with the first land identification information so as to match the registered land use code, registered land use name, taxable land use code, and taxable land use name that correspond to the registered land use name of the land registration information associated with the first land identification information. In this way, the update unit 133 can improve the accuracy of updating the land taxation information by using the survey results from the national land survey.

[0123] [Updating land tax information using land registration information and land use information] When a change in land use is registered, a registrar or the like conducts an on-site investigation, but because the number of land uses differ between the registered land use under the Real Estate Registration Act and the taxable land use under the fixed property tax, the registered land use included in the land registration information is relatively unreliable as a taxable land use included in the taxation information. On the other hand, the current land use included in the use status information reflecting the results of an on-site investigation by a city, town, or village is relatively reliable as a taxable land use included in the taxation information. For this reason, when the land registration information associated with the first land identification information contains a predetermined phrase indicating a change in land use, the update unit 133 updates information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the use status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the use status information.

[0124] Fig. 10 shows another example of updating or registering the land tax information by the update unit 133. Fig. 10 shows the state after the update unit 133 has updated the land tax information shown in Fig. 7. When the determination unit 132 determines that the cause of registration or purpose of registration associated with the location number "420" in the first row from the top in Fig. 8 contains a predetermined phrase indicating a change in land use, and that the taxable land use "field" in the land tax information associated with the location number "420" shown in the third row from the top in Fig. 7 does not match the current land use "residential land" included in the utilization status information associated with the location number "420" shown in the first row from the top in Fig. 9, the update unit 133 updates the land tax information associated with the location number "420".

[0125] At this time, the update unit 133 updates the taxable land use associated with the location number "420" to "residential land" as shown in the third row from the top of Figure 10 so as to match the current land use "residential land" in the usage information and the survey date "October 7, 2019", and updates the date that caused the update to "October 7, 2019".

[0126] When the land registration information associated with the first land identification information includes a predetermined phrase indicating a land use change, the update unit 133 updates at least one item of the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that matches at least one item of the land tax information included in the use status information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land tax information included in the use status information corresponding to the first land identification information, etc., regardless of whether or not there is a correspondence between the information of the registered land use of the land registration information and the information of the current land use of the use status information corresponding to the first land identification information, by referring to the use status information. Thus, even if there is no correspondence between the information of the registered land use of the land registration information and the information of the current land use of the use status information corresponding to the first land identification information, the update unit 133 updates the land tax information by referring to the use status information, so that the land tax information can be updated regardless of whether or not the correct registered land use is included in the land registration information.

[0127] [Updating land tax information using advance confirmation information] In cases where a change in land use is not registered, a registrar or the like may not conduct a field survey. In this case, the reliability of the prior confirmation information, which is the land status indicated by the land registration information and the land status indicated by the utilization status information, is higher than the reliability of the land status indicated by the earlier date. For this reason, the update unit 133 uses the prior confirmation information to update the land taxation information. For example, the update unit 133 updates information on at least one item of the land taxation information stored in the storage unit 12 in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the prior confirmation information associated with the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the prior confirmation information.

[0128] However, if the date on which the land status indicated by the prior determination information was determined is before the date on which the land status indicated by the land taxation information was determined, it may not be appropriate to update the land taxation information using the prior determination information. In this case, the update unit 133 does not update a part of the land taxation information. For example, the update unit 133 updates the registered owner name of the land taxation information so that it matches the registered owner name of the land registration information associated with the first land identification information. On the other hand, the update unit 133 does not update the tax owner name of this land taxation information. When the acquisition unit 131 acquires new usage status information, the update unit 133 may update the land taxation information corresponding to the first land identification information by referring to the new usage status information.

[0129] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information does not contain a specified wording and the date indicated by the prior determination information associated with the first land identification information is newer than the date that caused the update indicated by the land tax information stored in the memory unit 12 in association with the first land identification information, the update unit 133 updates information on at least one item of the land tax information associated with the first land identification information to information on an item that matches at least one item of this land tax information included in the prior determination information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land tax information included in the prior determination information.

[0130] In the example of the fourth row from the top of Figure 9, when the determination unit 132 determines that the date of confirmation (October 1, 2015) of the land registration information with the more recent confirmation date between the usage information associated with location number "460" and the land registration information associated with location number "460" shown in the fourth row from the top of Figure 8 is newer than the date "July 3, 2010" that caused the update of the land tax information associated with location number "460" in Figure 7, and when the determination unit 132 determines that the changed registered land area of ​​"990" square meters indicated by this land registration information does not match the taxable land area of ​​"1,000" square meters of the land tax information associated with location number "460" in Figure 7, the update unit 133 updates the land tax information associated with location number "460".

[0131] At this time, the update unit 133 updates the taxable land area associated with location number "460" shown in the seventh row from the top of Figure 10 to "990" square meters, and updates the date that caused the update associated with location number "460" to "October 1, 2015", so that they match the registered land area after the change in the land registration information associated with location number "460" in Figure 8.

[0132] Furthermore, the update unit 133 may update the land taxation information regardless of whether the determination unit 132 has determined that the date indicated by the prior determination information corresponding to the first land identification information is newer than the date that caused the update indicated by the land taxation information associated with the first land identification information and stored in the storage unit 12. At this time, the update unit 133 may update information on at least one item of the land taxation information associated with the first land identification information and stored in the storage unit 12 to information on an item that matches at least one item of this land taxation information included in the prior determination information associated with the first land identification information, or information on an item that corresponds to at least one item of this land taxation information included in the prior determination information.

[0133] If the date on which the land status indicated by the land use information was finalized is before the date on which the land status indicated by the land registration information was finalized even though the land use change has been registered, it is considered that the results of an on-site investigation by the city, town, or village after the land use change was registered have not yet been reflected in the land use information. In this case, the reliability of both the registered land use included in the land registration information and the current land use included in the land use information is relatively low, so the update unit 133 does not update part of the land tax information.

[0134] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information includes a predetermined wording indicating a land use change and that the date on which the land status included in the land registration information was finalized is newer than the date on which the land status included in the utilization status information associated with the first land identification information was finalized, the update unit 133 updates a part of the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that matches the part of the land tax information included in the land registration information corresponding to the first land identification information. At this time, the update unit 133 does not update another part of the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that corresponds to the other part of the land tax information included in the land registration information corresponding to the first land identification information.

[0135] For example, when the land registration information, which is the prior determined information associated with the first land identification information, contains a predetermined wording, the update unit 133 updates at least one of the registered land use name and the registered land use code of the land taxation information so as to match or correspond to the registered land use name of the land registration information. On the other hand, the update unit 133 does not update either the taxable land use code or the taxable land use name of the land taxation information so as to correspond to the information of the registered land use name, etc. of the land registration information.

[0136] In the example of the fifth row from the top in Fig. 8, when the update unit 133 determines that the cause of registration or the purpose of registration associated with the address number "470" includes a statement indicating that the land use is changed, and the cause date of this land registration information "November 20, 2015" is newer than the date of investigation of the usage status information associated with the address number "470" in the fifth row from the top in Fig. 9 "December 2, 2014", the update unit 133 does not update the taxable land use (e.g., taxable land use code, taxable land use name) of the land taxation information associated with the address number "470" in the eighth row from the top in Fig. 10. When the acquisition unit 131 acquires new usage status information, the update unit 133 may update the taxable land use (e.g., taxable land use code, taxable land use name) of the land taxation information corresponding to the first land identification information by referring to the new usage status information.

[0137] [Update of land tax information based on the results of the national land survey 2] When the land registration information includes a statement indicating that the land registration information includes the results of a land survey, the reliability of the land registration information as taxation information is relatively high. Therefore, the update unit 133 uses the land registration information to update the land taxation information, on the condition that the land registration information includes a statement indicating that the land registration information includes the results of a land survey.

[0138] For example, when the determination unit 132 determines that the land registration information associated with the first land identification information includes wording indicating that the land registration information includes the results of a national land survey and that the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage information associated with the first land identification information was determined, the update unit 133 updates information on at least one item of the land taxation information stored in the memory unit 12 in association with the first land identification information to information on an item that matches at least one item of this land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information included in the land registration information.

[0139] In the example of the sixth row from the top in Figure 8, if the notes of the land registration information associated with location number "510" include the phrase "Results of land survey," indicating that the results of a land survey are included, and the determination unit 132 determines that the cause date of this land registration information, "October 1, 2015," is newer than the survey date of the usage information associated with location number "510" in the sixth row from the top in Figure 9, "October 20, 2014," then the update unit 133 updates the land tax information associated with location number "510" in the ninth row from the top in Figure 10.

[0140] At this time, the update unit 133 updates the taxable land area of ​​the land tax information associated with the location number "510" shown in the ninth position from the top in Figure 10 to "490" square meters so that they match the registered land area after the change in the land registration information associated with the location number "510" in Figure 8, which is "490" square meters, and updates the date that caused the update of the land tax information to "October 1, 2015", respectively.

[0141] When the determination unit 132 determines that the land registration information associated with the first land identification information includes a predetermined statement indicating a change in land use and a statement indicating that the land includes the results of a land survey, and that the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the utilization status information associated with the first land identification information was determined, the update unit 133 updates information on at least one item of the land taxation information associated with the first land identification information and stored in the storage unit 12. At this time, the update unit 133 updates information on at least one item of the land taxation information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0142] For example, if the notes of the land registration information associated with the seventh location number "540" from the top in Figure 8 include the wording "Results of National Land Survey," indicating that the results of a survey conducted by a national land survey are included, and the cause or purpose of the registration of this land registration information includes specified wording indicating a change in land use, and the cause date of this land registration information, "November 10, 2020," is newer than the survey date of the usage information associated with the seventh location number "540" from the top in Figure 9, the update unit 133 updates the land tax information associated with the location number "540" shown in the tenth row from the top in Figure 10.

[0143] At this time, the update unit 133 updates the taxable land category of the land tax information associated with the location number "540" in Fig. 10 to "field" so that it matches the taxable land category "field" that corresponds to the registered land category "field" after the change in the land registration information associated with the location number "540" in Fig. 8. The update unit 133 updates the date that caused the update of this land tax information to "November 10, 2020" so that it matches the cause date of this land registration information, "November 10, 2020".

[0144] [Updating land tax information when land registry information does not exist] When the current state of a village road or waterway without a lot number has disappeared and is being used as residential land, it is possible that there is no registration for the part corresponding to the village road or waterway. When there is no land registration information associated with the first land identification information, the update unit 133 updates information on at least one item of the land taxation information associated with the first land identification information and stored in the storage unit 12 to information on an item that matches at least one item of this land taxation information included in the usage status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of this land taxation information included in the usage status information. If the determination unit 132 determines that there is no land registration information associated with location number "550" in Figure 8, the update unit 133 updates the taxable land use of the land tax information associated with the 11th location number "550" from the top in Figure 10 to "field" so that it matches the current land use "field" and the survey date "September 30, 2020" in the usage status information associated with location number "550" in Figure 9, and updates the date that caused the update of this land tax information to "September 30, 2020".

[0145] In addition, when the land registration information associated with the first land identification information does not include a predetermined wording, the update unit 133 may not update the land tax information stored in the storage unit 12 in association with the first land identification information to information of an item that matches the land tax information and is included in the usage status information stored in the storage unit 12 in association with the first land identification information, or information of an item that corresponds to the land tax information and is included in the usage status information. For example, the update unit 133 may update information of at least one item of the land tax information to information of an item that matches at least one item of the land tax information and is included in the land registration information stored in the storage unit 12 in association with the first land identification information, or information of an item that corresponds to at least one item of the land tax information and is included in the land registration information, instead of the usage status information. On the other hand, when the land registration information associated with the first land identification information contains a specified wording, the update unit 133 may update information on at least one item of the land taxation information associated with the first land identification information and stored in the memory unit 12 to information on an item that matches at least one item of the land taxation information included in the usage status information associated with the first land identification information and stored in the memory unit 12, or information on an item that corresponds to at least one item of the land taxation information included in the usage status information.

[0146] [Updating land tax information when it is determined that the correct land tax information is not stored] When the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12, the update unit 133 may execute a process of registering the correct land tax information in the storage unit 12 in association with the first land identification information. In addition, when the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 and the land tax information determined to be incorrect in association with the first land identification information is stored in the storage unit 12, the update unit 133 may execute a process of updating or deleting the land tax information stored in the storage unit 12 in association with the first land identification information so that the land tax information indicates the correct land tax information.

[0147] Figures 11 and 12 show another example of updating and registering land tax information by the update unit 133. Figure 11(a) shows an example of land tax information before updating. Figure 11(b) shows an example of land registration information. Figure 12 shows an example of land tax information after updating.

[0148] As shown in Fig. 11(b), the land registration information associated with the location number "420-1" does not include any wording indicating a change in land use, and the notes of this land registration information indicate that the land with the location number "420-1" has been divided into the land with the location number "420-1" and the land with the location number "420-2", and there is no land tax information associated with the location number "420-2" in Fig. 11(a). In this case, the determination unit 132 determines that the correct land tax information is not stored in the storage unit 12 because the taxable land area "2500" square meters of the land tax information associated with the location number "420-1" in Fig. 11(a) does not match the registered land area "1500" square meters of the land registration information associated with the location number "420-1" in Fig. 11(b).

[0149] As shown in the second row from the top of Fig. 12, the update unit 133 registers the location number "420-2" in the land tax information so as to correspond to the location number "420-2" shown in Fig. 11(b). Since the location number "420-2" is a subdivision of the location number "420-1" and the land registration information does not contain any wording indicating a change in land use, the update unit 133 executes a process of registering the taxable land use of the land tax information associated with the location number "420-2" as "forestland", which is the same as the taxable land use of the land tax information associated with the location number "420-1" shown in Fig. 11(a). The update unit 133 executes a process of registering the taxable land area of ​​"1000" square meters and the cause date of "May 7, 2020" of the land tax information associated with the new location number "420-2" by referring to the registered land area of ​​"1000" square meters and the cause date of "May 7, 2020" of the land registration information associated with the location number "420-2". Also, the update unit 133 executes a process of updating the taxable land area of ​​"1500" square meters and the cause date of "May 7, 2020" of the land tax information associated with the location number "420-1" shown in FIG. 11(b) to "1500" square meters and the cause date to "May 7, 2020" (see FIG. 12).

[0150] [Message output] The update unit 133 may output a message indicating that the land taxation information is to be updated before updating the land taxation information. For example, the update unit 133 outputs a message indicating that the land taxation information is to be updated to a display unit (not shown) of the information terminal 2 before updating the land taxation information. The update unit 133 may update the land taxation information after acquiring a user's instruction to update the land taxation information. The update unit 133 may display the updated land taxation information by period, by address number, by owner, or by updated item.

[0151] [Calculation and display of tax base amount] The calculation unit 134 reads the land tax information stored in the storage unit 12, and calculates the tax base amount based on the read land tax information. After the update unit 133 updates the land tax information, the calculation unit 134 calculates the tax base amount based on the updated land tax information.

[0152] The information providing unit 135 communicates with the information terminal 2 via the communication unit 11. The information providing unit 135 transmits a plurality of pieces of taxation information stored in the storage unit 12 to the information terminal 2 via the communication unit 11, and causes the plurality of pieces of taxation information to be displayed on the information terminal 2. For example, the information providing unit 135 reads out land taxation information stored in the storage unit 12 in association with land specific information designated from the information terminal 2 from the storage unit 12, and transmits the read land taxation information to the information terminal 2 via the communication unit 11. The information providing unit 135 may cause the information terminal 2 to display the tax base amount calculated by the calculation unit 134. The information providing unit 135 may output the determination result of the determination unit 132 as to whether or not correct land taxation information is stored to the information terminal 2.

[0153] The information providing unit 135 may output the portion where the land taxation information and the land registration information do not match to the information terminal 2. For example, the information providing unit 135 may highlight the portion where the land taxation information and the land registration information do not match on the display of the information terminal 2. The information providing unit 135 may output the portion where the land taxation information and the advance determination information do not match to the information terminal 2 without the determination unit 132 determining whether or not the correct land taxation information is stored.

[0154] [Procedure for updating land tax information] Fig. 13 and Fig. 14 are flow charts showing the processing procedure for updating land taxation information by the taxation information management device 1. Fig. 13 shows the processing procedure for updating land taxation information when the acquisition unit 131 has not acquired the usage status information associated with the first land identification information. Fig. 14 shows the processing procedure for updating land taxation information when the acquisition unit 131 has acquired the usage status information associated with the first land identification information.

[0155] The processing procedure of Fig. 13 and Fig. 14 is started, for example, when the acquisition unit 131 acquires designation information designating the first land identification information from the information terminal 2. As shown in Fig. 13, when the acquisition unit 131 does not acquire the utilization status information associated with the first land identification information, the determination unit 132 determines whether or not the land registration information stored in the storage unit 12 in association with the first land identification information includes a statement indicating that the land registration information includes a result of a land survey (S101). When the determination unit 132 determines that the land registration information stored in the storage unit 12 in association with the first land identification information does not include a statement indicating that the land registration information includes a result of a land survey (NO in S101), the determination unit 132 determines whether or not the land registration information includes a predetermined statement indicating a land use change (S102). When the judgment unit 132 judges that the land registration information contains a specified wording indicating a change in land use (YES in S102), it updates information on some items of the land taxation information (e.g., registered land use code, registered land use name), but does not update information on other items of the land taxation information (e.g., taxable land use code, taxable land use name) (S103), and terminates the processing.

[0156] If the determination unit 132 determines in S101 that the land registration information stored in the storage unit 12 in association with the first land identification information includes a statement indicating that the land registration information includes the results of the land survey (YES in S101), the update unit 133 updates the information of at least one item of the land tax information (e.g., registered land area, taxable land area) so that it matches or corresponds to the information of a part of the land registration information (S104), and ends the process. If the update unit 133 determines in S102 that the land registration information does not include a predetermined statement indicating a land use change (NO in S102), the update unit 133 updates the information of at least one item of the land tax information (e.g., registered owner name, taxable owner name) so that it matches or corresponds to the information of a part of the land registration information (S104), and ends the process.

[0157] 14, when the acquisition unit 131 acquires the use status information associated with the first land identification information, the determination unit 132 determines whether or not the land registration information stored in the storage unit 12 in association with the first land identification information contains a statement indicating that the land registration information contains a result of a land survey (S201). When the determination unit 132 determines that the land registration information contains a statement indicating that the land registration information contains a result of a land survey (YES in S201), the determination unit 132 determines whether or not the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the use status information associated with the first land identification information was determined (S202).

[0158] When the determination unit 132 determines that the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the use status information was determined (YES in S202), the update unit 133 determines whether the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (S203). When the update unit 133 determines that the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (YES in S203), the update unit 133 updates information on at least one item (e.g., registered land area, taxable land area) of the land tax information associated with the first land identification information so that it matches or corresponds to information on some items of the land registration information (S204), and ends the process.

[0159] When the determination unit 132 determines in S201 that the land registration information stored in the storage unit 12 in association with the first land identification information does not include a statement indicating that the land registration information includes the results of a land survey (NO in S201), the determination unit 132 determines whether the date on which the land status indicated by the land registration information was finalized is newer than the date on which the land status indicated by the use status information associated with the first land identification information was finalized (S205).When the determination unit 132 determines that the date on which the land status indicated by the land registration information was finalized is newer than the date on which the land status indicated by the use status information associated with the first land identification information was finalized (YES in S205), the determination unit 132 determines whether the land registration information includes a predetermined statement indicating a land use change (S206). When the judgment unit 132 determines that the land registration information does not contain a specified wording indicating a change in land use (NO in S206), it judges whether the date on which the land status indicated by the land registration information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (S207).

[0160] When the determination unit 132 determines that the date on which the land status indicated by the land registration information was finalized is newer than the date on which the land status indicated by the land taxation information associated with the first land identification information was finalized (YES in S207), the update unit 133 updates the information of at least one item of the land taxation information (for example, the registered owner name, the tax owner name) so that it matches or corresponds to the information of some items of the land registration information (S208), and ends the process. When the determination unit 132 determines in the determination of S202 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is earlier than the date on which the land status indicated by the use status information associated with the first land identification information was finalized (NO in S202), the determination unit 132 determines whether the date on which the land status indicated by this use status information was finalized is newer than the date on which the land status indicated by the land taxation information associated with the first land identification information was finalized (S209).

[0161] If the determination unit 132 determines that the date on which the land status indicated by this usage information was determined is newer than the date on which the land status indicated by the land tax information associated with the first land identification information was determined (YES in S209), the update unit 133 updates the information of at least one item of the land tax information associated with the first land identification information (e.g., taxable land use code, taxable land use name) so that it matches or corresponds to information of some of the items of this usage information (S210), and terminates the processing.

[0162] If the update unit 133 determines in the judgment of S203 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is before the date on which the land status indicated by the land taxation information associated with the first land identification information was finalized (NO in S203), it does not update any of the information of each item such as the taxable land use (e.g., taxable land use code, taxable land use name) included in the land taxation information (S212) and ends the process. If the judgment unit 132 determines in the judgment of S205 that the date on which the land status indicated by the land registration information associated with the first land identification information was finalized is before the date on which the land status indicated by the utilization status information associated with the first land identification information was finalized (NO in S205), it proceeds to the process of S209.

[0163] When the determination unit 132 determines in the determination of S206 that the land registration information associated with the first land identification information includes a predetermined wording indicating a land use change (YES in S206), it updates at least one item of the land tax information (e.g., registered land use code, registered land use name), but does not update the taxable land use information of the land tax information (e.g., taxable land use code, taxable land use name) (S211), and ends the process. When the determination unit 132 determines in the determination of S207 that the date on which the land status indicated by the land registration information was finalized is before the date on which the land status indicated by the land tax information associated with the first land identification information was finalized (NO in S207), it does not update any of the items of information such as the taxable land use (e.g., taxable land use code, taxable land use name) included in the land tax information (S211), and ends the process.

[0164] If the determination unit 132 determines in S209 that the date on which the land status indicated by the usage information associated with the first land identification information was determined is prior to the date on which the land status indicated by the land tax information associated with the first land identification information was determined (NO in S209), the update unit 133 does not update any of the information for each item such as the taxable land use (e.g., taxable land use code, taxable land use name) included in the land tax information (S211) and terminates the processing.

[0165] [Variation 1] FIG. 15 shows the configuration of a taxation information management system S1 which is a modified example of the taxation information management system S. In the taxation information management system S shown in FIG. 1, the taxation information management device 1 generates and manages land taxation information or house taxation information, and calculates the taxation base amount based on the generated land taxation information, etc., as an example. In contrast, the taxation information management system S1 shown in FIG. 15 has a taxation information management device 1a which generates and manages land taxation information, etc., and a taxation base amount calculation device 4 which calculates the taxation base amount based on the land taxation information, etc., generated by the taxation information management device 1a, separately. In this case, the taxation information management device 1a may have the functions of each part of the control unit 13 shown in FIG. 3, and the taxation base amount calculation device 4 may have the functions of each part of the control unit 13 shown in FIG. 3.

[0166] [Variation 2] In this embodiment, the determination unit 132 does not determine whether the land tax information is correct when the land registration information includes a predetermined wording indicating a land use change and the use status information reflecting the results of a field survey or the like has not been created. However, the present invention is not limited to this. For example, the determination unit 132 may determine whether information other than the taxable land use of the land tax information, for example, the registered land use of the land tax information, is correct or not when the land registration information associated with the first land identification information includes a wording indicating a land use change. For example, the determination unit 132 may determine whether information of at least one item other than the taxable land use of the land tax information stored in the storage unit 12 in association with the first land identification information indicates a situation indicated by information of an item that matches at least one item of the land tax information included in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land tax information included in the land registration information.

[0167] The judgment unit 132 judges that the correct land taxation information is stored in the memory unit 12 when the information of at least one item of the land taxation information stored in the memory unit 12 in association with this first land identification information indicates the situation indicated by the information of the item that matches at least one item of this land taxation information included in the land registration information corresponding to the first land identification information, etc. The information of at least one item of the land taxation information is, for example, the registered land use, registered land area, or taxable land area of ​​the land taxation information. On the other hand, the judgment unit 132 judges that the correct land taxation information is not stored in the memory unit 12 when the information of at least one item of the land taxation information stored in the memory unit 12 in association with this first land identification information does not indicate the situation indicated by the information of the item that matches at least one item of this land taxation information included in the land registration information corresponding to the first land identification information, etc.

[0168] Regardless of whether information on at least one item of the land taxation information stored in the storage unit 12 in association with this first land identification information indicates the situation indicated by information on an item that matches at least one item of this land taxation information contained in the land registration information corresponding to the first land identification information, etc., the judgment unit 132 does not judge whether information on the taxable land use (taxable land use name, taxable land use code) of the land taxation information stored in the storage unit 12 in association with the first land identification information is correctly stored in the storage unit 12. In this way, when the land registration information contains a predetermined wording indicating a change in land use, the judgment unit 132 can refer to the land registration information and judge whether information on some items of the land taxation information is correct.

[0169] [Effects of the taxation information management device 1] As described above, the update unit 133 updates the information of at least one item of the land taxation information so that it matches or corresponds to the information of a part of the items of the land registration information. When the land registration information contains a predetermined wording indicating that the cause of registration or the purpose of registration is a change in land use, the update unit 133 updates the information of at least one item of the land taxation information so that it matches or corresponds to the information of a part of the items of the land registration information, but does not update the information of the taxable land use of the land taxation information. In this way, when there is a possibility that the content of the land registration information is inaccurate, the taxation information management device 1 suppresses the registered land use after the change of the land registration information from being reflected in the taxable land use of the land taxation information, so that the accuracy of updating the taxable land use of the land taxation information can be improved.

[0170] [Updating land tax information using land registration information and land use information] In order to correctly calculate the amount of fixed property tax, the taxation information used to calculate the amount of fixed property tax must be accurate. In order to ensure the accuracy of the taxation information, it is possible to use land registration information or usage information to update the taxation information so that it is accurate. Land registration information may contain information indicating that the land use has been changed.

[0171] When information indicating that the land use has been changed is included in the land registration information, the changed land use included in the land registration information is based on the self-declaration of the applicant for registration, and it is possible that the applicant for registration does not have specialized knowledge of registration. In addition, even if a field investigation is conducted by a registrar, etc., the registered land use under the Real Estate Registration Act and the taxable land use under the fixed asset tax may not correctly indicate the status of the land as the taxable land use under the fixed asset tax, due to the difference in the number of land uses between them. Therefore, when information indicating that the land use has been changed is included in the land registration information, there is a problem in that the accuracy of the taxation information cannot be guaranteed.

[0172] In view of the above, the present invention has been made, and aims to provide a taxation information management device capable of improving the accuracy of updating taxation information. The first feature of the present invention is summarized below.

[0173] Another aspect of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land and usage information associated with the land identification information, a memory unit that stores the land taxation information associated with the land identification information, and an update unit that, when the land registration information associated with first land identification information contains a specified wording, updates information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, regardless of whether there is a correspondence between the information on the registered land use of the land registration information and the information on the current land use of the information corresponding to the first land identification information.

[0174] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the land use status and the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, and an update unit that updates information of at least one item of the land taxation information stored in the memory unit in association with first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information associated with the first land identification information and the land status included in the usage status information associated with the first land identification information, the information on which the date on which the land status corresponding to the first land identification information was determined being newer, or information of an item corresponding to at least one item of the land taxation information included in the information on which the date is newer.

[0175] The update unit may, when the date indicated by the newer date on which the land status corresponding to the first land identification information was determined, among the land status included in the land registration information associated with the first land identification information and the land status included in the land usage information associated with the first land identification information, is newer than the date that caused the update indicated by the land taxation information stored in the memory unit in association with the first land identification information, update information for at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the information with the newer date on which the land status corresponding to the first land identification information was determined, or information of an item corresponding to at least one item of the land taxation information included in the information with the newer date.

[0176] The update unit may not update the taxable land category information of the land tax information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land category of the land tax information contained in the land registration information associated with the first land identification information when the date on which the status of the land included in the land registration information associated with the first land identification information was determined is newer than the date on which the status of the land included in the usage information associated with the first land identification information was determined and the land registration information associated with the first land identification information contains specified wording.

[0177] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and utilization status information associated with the land identification information, the land utilization status including the date on which the utilization status was determined, a memory unit that stores land taxation information associated with the land identification information, and a statement indicating that the land registration information associated with the first land identification information includes the results of a land survey. and an update unit that, when the date on which the status of the land included in the land registration information associated with the first land identification information was determined is newer than the date on which the status of the land included in the usage status information associated with the first land identification information was determined, updates information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0178] The update unit may update information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, when the land registration information associated with the first land identification information includes a specified wording and wording indicating that it includes the results of a land survey, and when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined.

[0179] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the land use status including the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, and an update unit that, when the usage status information associated with first land identification information does not exist, updates information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the land registration information.

[0180] When the land registration information associated with the first land identification information contains specified wording, the update unit does not need to update the taxable land category information of the land taxation information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land category of the land taxation information contained in the land registration information corresponding to the first land identification information.

[0181] The acquisition unit acquires the land registration information including at least the cause of registration or the purpose of registration and the date on which the cause of registration occurred, and the usage status information including the status of use of the land and the date on which the status of use was determined, and when there is no land registration information associated with the first land identification information, the update unit may update information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information to information of an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the usage status information.

[0182] The update unit may output a message indicating that the land tax information is to be updated before updating the land tax information, and may update the land tax information after acquiring a user's instruction to update the land tax information. The update unit may display the updated land tax information by period, by address number, by owner, or by updated item.

[0183] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land taxation information after the update unit updates the land taxation information.

[0184] [Determining the accuracy of land tax information using land registration information] In order to correctly calculate the amount of fixed property tax, the taxation information used to calculate the amount of fixed property tax must be accurate. In order to ensure the accuracy of the taxation information, it is possible to use land registration information to determine whether the taxation information is accurate. Land registration information may contain information indicating that the land use has been changed.

[0185] When information indicating that the land use has been changed is included in the land registration information, the changed land use included in the land registration information is based on the self-declaration of the applicant for registration, and it is possible that the applicant for registration does not have specialized knowledge of registration. In addition, even if a field investigation is conducted by a registrar, etc., the registered land use under the Real Estate Registration Act and the taxable land use under the fixed asset tax may not correctly indicate the status of the land as the taxable land use under the fixed asset tax, due to the difference in the number of land uses between them. Therefore, when information indicating that the land use has been changed is included in the land registration information, there is a problem in that the accuracy of the taxation information cannot be guaranteed.

[0186] The present invention has been made in consideration of these points, and aims to provide a taxation information management device that can improve the accuracy of determining whether the land situation is correctly reflected in the taxation information. The second feature of the present invention is summarized as follows.

[0187] [Determining the accuracy of land tax information using land registration information] Another embodiment of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and a determination unit that determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information does not contain a specified wording and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the land registration information.

[0188] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and a judgment unit that determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information contains a predetermined wording and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, and does not judge whether the taxation land use information of the land taxation information stored in the memory unit in association with the first land identification information is correctly stored in the memory unit.

[0189] Another embodiment of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, a memory unit that stores the land taxation information associated with the land identification information, and a judgment unit that determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information includes wording indicating that it includes the results of a national land survey and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the land registration information.

[0190] The determination unit may determine that the correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information contains a specified wording and wording indicating that it includes the results of a land survey, and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information contained in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information contained in the land registration information.

[0191] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit, executes a process of associating the correct land taxation information with the first land identification information and registering it in the memory unit.

[0192] The taxation information management device may further include an update unit that executes a process of updating or deleting the land taxation information stored in the memory unit in association with the first land identification information so that the land taxation information indicates correct land taxation information when the determination unit determines that the correct land taxation information is not stored in the memory unit and the land taxation information determined to be incorrect in association with the first land identification information is stored.

[0193] The taxation information management device may further include an information providing unit that outputs the judgment result of the judgment unit to an information terminal. The update unit may output a message indicating that the land taxation information is to be updated before updating the land taxation information, and may update the land taxation information after acquiring a user's instruction to update the land taxation information. The update unit may display the updated land taxation information by period, by address number, by owner, or by updated item.

[0194] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land taxation information after the update unit updates the land taxation information.

[0195] [Determining the accuracy of land tax information using land registration information or usage information] In order to correctly calculate the amount of fixed property tax, the taxation information used to calculate the amount of fixed property tax must be accurate. In order to ensure the accuracy of the taxation information, it is possible to use land registration information or usage information to determine whether the taxation information is accurate. Land registration information may include information indicating that the land use has been changed.

[0196] When information indicating that the land use has been changed is included in the land registration information, the changed land use included in the land registration information is based on the self-declaration of the applicant for registration, and it is possible that the applicant for registration does not have specialized knowledge of registration. In addition, even if a field investigation is conducted by a registrar, etc., the registered land use under the Real Estate Registration Act and the taxable land use under the fixed asset tax may not correctly indicate the status of the land as the taxable land use under the fixed asset tax, due to the difference in the number of land uses between them. Therefore, when information indicating that the land use has been changed is included in the land registration information, there is a problem in that the accuracy of the taxation information cannot be guaranteed.

[0197] The present invention has been made in consideration of these points, and aims to provide a taxation information management device that can improve the accuracy of determining whether the land situation is correctly reflected in the taxation information. The third feature of the present invention is summarized as follows.

[0198] Another embodiment of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land and usage information associated with the land identification information, a memory unit that stores the land taxation information associated with the land identification information, and a determination unit that determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information contains a predetermined wording and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information included in the usage information corresponding to the first land identification information, or information of an item corresponding to at least one item of the land taxation information included in the usage information.

[0199] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the land use status and the date on which the usage status was determined; a memory unit that stores the land taxation information associated with the land identification information; and a determination unit that determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with first land identification information does not include a specified wording and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the land status included in the land registration information associated with the first land identification information and the land status included in the usage status information associated with the first land identification information, whichever is newer, the land status corresponding to the first land identification information, and the land status included in the land registration information associated with the first land identification information, and the land status included in the usage status information associated with the first land identification information, which indicates the land status included in the land registration information associated with the first land identification information and the land status included in the first land identification information, which indicates the land status included in the land ..., which indicates the land status included in the land usage status information associated with the first land identification information, which indicates the land status included in the land usage status information associated with the first land identification information, which indicates the land status included in the land usage status information included in the first land identification information, which indicates the land status included in the land usage status information included in the first land identification information, which indicates the land status included in the land usage status information included in the first land identification information, which indicates the land status included in the land

[0200] Another aspect of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the usage status information including the status of use of the land and the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, the land registration information associated with first land identification information includes a predetermined wording, and the date on which the status of the land was determined, the usage status information associated with the first land identification information, and the land registration information associated with the first land identification information includes a predetermined wording, and the usage status information associated with the first land identification information includes a predetermined wording. The storage device has a determination unit that determines that correct land taxation information is not stored in the storage unit when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the land usage information associated with the first land identification information was determined and information of at least one item of the land taxation information stored in the storage unit in association with the first land identification information does not indicate the land status included in the usage information associated with the first land identification information, and does not determine whether correct taxable land information of the land taxation information is stored in the storage unit when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage information associated with the first land identification information was determined.

[0201] The determination unit may determine that the correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information does not contain a specified wording, and the date indicated by the newer date on which the land status corresponding to the first land identification information was confirmed among the land status included in the land registration information associated with the first land identification information and the land status included in the land usage information associated with the first land identification information is newer than the date that caused the update indicated by the land taxation information stored in the memory unit in association with the first land identification information, and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the status indicated by the newer date on which the land status corresponding to the first land identification information was confirmed.

[0202] The determination unit may determine that correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information contains a specified wording, the date on which the land status included in the land use information associated with the first land identification information was determined is newer than the date on which the land status included in the land registration information associated with the first land identification information was determined, the date on which the land status included in the land use information associated with the first land identification information was determined is newer than the date that caused the update indicated by the land taxation information stored in the memory unit in association with the first land identification information, and the taxable land category information of the land taxation information stored in the memory unit in association with the first land identification information does not correspond to the current land category information included in the use status information associated with the first land identification information, but may not be required to determine whether correct taxable land category information of the land taxation information is stored in the memory unit when the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the land use status information associated with the first land identification information was determined.

[0203] Another aspect of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and includes an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and utilization status information associated with the land identification information, the land utilization status information including the status of use of the land and the date on which the utilization status was determined, a memory unit that stores land taxation information associated with the land identification information, and a first land registration information associated with the first land identification information that includes wording indicating that the land registration information includes the results of a land survey, and a second land registration information associated with the first land identification information that includes wording indicating that the land registration information includes the results of a land survey ... third land registration information that includes wording indicating that the land registration information includes the results of a land survey, and a fourth land registration information that includes wording indicating that the land registration information includes the results of a land survey, and a fourth land registration information that includes wording indicating that the land registration information includes the results of a land survey, and a fourth land registration information that includes wording indicating that the land registration information includes the results of a land survey, and a fourth land registration information The device has a determination unit that determines that the correct land taxation information is not stored in the memory unit when the date on which the land status included in the land registration information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined, and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the status indicated by information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0204] The determination unit may determine that the correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information includes a specified wording and wording indicating that it includes the results of a land survey, the date on which the land status included in the land registration information associated with the first land identification information was determined is newer than the date on which the land status included in the usage status information associated with the first land identification information was determined, and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information or information on an item that corresponds to at least one item of the land taxation information included in the land registration information.

[0205] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the land use status and the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, and a determination unit that determines that the correct land taxation information is not stored in the memory unit when the usage status information associated with first land identification information does not exist and information on at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information on an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information or information on an item corresponding to at least one item of the land taxation information included in the land registration information.

[0206] The determination unit may not need to determine whether or not correct taxable land use information of the land tax information is stored in the memory unit when the land registration information associated with the first land identification information contains specified wording.

[0207] Another aspect of the taxation information management device of the present invention is a taxation information management device that manages taxation information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and usage status information associated with the land identification information, the land usage status including the date on which the usage status was determined, a memory unit that stores land taxation information associated with the land identification information, and a determination unit that determines that the correct land taxation information is not stored in the memory unit when there is no land registration information associated with first land identification information and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information included in the usage status information corresponding to the first land identification information or information of an item corresponding to at least one item of the land taxation information included in the usage status information corresponding to the first land identification information.

[0208] The taxation information management device may further include an update unit that, when the determination unit determines that the correct land taxation information is not stored in the memory unit, executes a process of associating the correct land taxation information with the first land identification information and registering it in the memory unit.

[0209] The taxation information management device may further include an update unit that executes a process of updating or deleting the land taxation information stored in the memory unit in association with the first land identification information so that the land taxation information indicates correct land taxation information when the determination unit determines that the correct land taxation information is not stored in the memory unit and the land taxation information determined to be incorrect in association with the first land identification information is stored.

[0210] The taxation information management device may further include an information providing unit that outputs the judgment result of the judgment unit to an information terminal. The update unit may output a message indicating that the land taxation information is to be updated before updating the land taxation information, and may update the land taxation information after acquiring a user's instruction to update the land taxation information. The update unit may display the updated land taxation information by period, by address number, by owner, or by updated item.

[0211] The taxation information management device may further include a calculation unit that calculates a tax base amount based on the updated land taxation information after the update unit updates the land taxation information.

[0212] Although the present invention has been described above using the embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of the gist of the present invention. For example, all or part of the device can be configured by distributing or integrating functionally or physically in any unit. In addition, new embodiments resulting from any combination of multiple embodiments are also included in the embodiments of the present invention. The effect of the new embodiment resulting from the combination combines the effect of the original embodiment. [Explanation of symbols]

[0213] 1. Taxation information management device 2. Information terminal 3 Server 4. Tax base calculation device 11 Communications Department 12 Storage section 13 Control section 131 Acquisition Department 132 Judgment section 133 Update Department 134 Calculation section 135 Information Provision Department S Taxation Information Management System

Claims

1. A taxation information management device that manages taxation information used to calculate a tax base amount for fixed property tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land; A storage unit that stores land taxation information associated with the land identification information, and corresponding land use information that associates a plurality of registered land use types included in the land registration information with taxable land use types included in the land taxation information; an updating unit which outputs a message indicating that the land taxation information is to be updated when the land registration information associated with the first land identification information does not include a predetermined wording indicating a change in land use, and after acquiring a user's instruction to update the land taxation information, updates information of at least one item other than the taxable land use in the land taxation information associated with the first land identification information and stored in the storage unit to information of an item that matches or corresponds to the at least one item included in the land registration information corresponding to the first land identification information, and after updating, displays the updated land taxation information for each updated item, and when the land registration information associated with the first land identification information includes the predetermined wording, identifies the type of taxable land use associated in the corresponding land use information to the type of registered land use included in the land registration information associated with the first land identification information by referring to the corresponding land use information, and updates the type of taxable land use of the land taxation information associated with the first land identification information and stored in the storage unit to the identified type of taxable land use; A taxation information management device having the above configuration.

2. A taxation information management device that manages taxation information used to calculate a tax base amount for fixed property tax, An acquisition unit that acquires land registration information associated with land identification information for identifying land; A storage unit that stores land taxation information associated with the land identification information, and corresponding land use information that associates a plurality of registered land use types included in the land registration information with taxable land use types included in the land taxation information; an update unit which, when the land registration information associated with the first land identification information contains a predetermined wording indicating a change in land use, does not update the taxable land use information of the land tax information stored in the memory unit in association with the first land identification information to information of an item corresponding to the taxable land use of the land tax information contained in the land registration information corresponding to the first land identification information, but outputs a message indicating that the land tax information is to be updated; after acquiring a user's instruction to update the land tax information, identifies the type of taxable land use included in the land tax information associated in the corresponding land use information to the type of registered land use included in the land registration information associated with the first land identification information by referring to the corresponding land use information, updates the type of taxable land use of the land tax information stored in the memory unit in association with the first land identification information to the identified type of taxable land use, and after updating, displays the updated land tax information for each updated item; A taxation information management device having the above configuration.

3. and a calculation unit for calculating a tax base amount based on the updated land tax information after the update unit updates the land tax information. The taxation information management device according to claim 1 or 2.

4. A determination unit for determining whether the land tax information is correct or not is further provided. the update unit registers, updates, or deletes the land taxation information stored in the memory unit in association with the first land identification information so that the land taxation information indicates the correct land taxation information when the determination unit determines that the correct land taxation information is not stored in the memory unit, or when the determination unit determines that the correct land taxation information is not stored in the memory unit and the land taxation information determined to be incorrect in association with the first land identification information is stored in the memory unit; The taxation information management device according to claim 1.

5. The determination unit determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information does not include the specified wording and information of at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the situation indicated by information of an item that matches at least one item of the land taxation information included in the land registration information corresponding to the first land identification information, or information of an item that corresponds to at least one item of the land taxation information included in the land registration information. The taxation information management device according to claim 4.

6. The acquisition unit acquires land registration information associated with land identification information for identifying land, the land registration information including at least the cause of registration or the purpose of registration and the cause date on which the cause of registration occurred, and utilization status information associated with the land identification information, the land utilization status including the use status of the land and the date on which the use status was determined; The determination unit determines that the correct land taxation information is not stored in the memory unit when the land registration information associated with the first land identification information does not include the specified wording, and information for at least one item of the land taxation information stored in the memory unit in association with the first land identification information does not indicate the status of the land included in the land registration information associated with the first land identification information and the status of the land included in the usage status information associated with the first land identification information, whichever is later in date of determination of the land status corresponding to the first land identification information. The taxation information management device according to claim 4.

7. The computer executes obtaining land registration information associated with land identification information for identifying land; a step of outputting a message indicating that the land taxation information is to be updated by referring to a storage unit that stores land taxation information associated with the land identification information, when the land registration information associated with the first land identification information does not include a predetermined wording indicating a change in land use, and after acquiring a user's instruction to update the land taxation information, updating information of at least one item other than the taxable land use in the land taxation information stored in the storage unit in association with the first land identification information to information of an item that matches or corresponds to the at least one item included in the land registration information corresponding to the first land identification information, and by referring to the storage unit that further stores corresponding land use information that associates multiple registered land use types included in the land registration information with the taxable land use types included in the land taxation information associated with the first land identification information, when the land registration information associated with the first land identification information includes the predetermined wording, identifying the taxable land use type associated in the corresponding land use information with the registered land use type included in the land registration information associated with the first land identification information, and updating the taxable land use type of the land taxation information stored in the storage unit in association with the first land identification information to the identified taxable land use type; after updating, displaying the updated land tax information for each item updated; The present invention relates to a method for managing tax information used to calculate a tax base amount for fixed asset tax, the method comprising the steps of:

8. The computer executes obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and when the land registration information associated with first land identification information contains a specified wording indicating a change of land use, not updating the taxable land use information of the land taxation information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land use of the land taxation information contained in the land registration information corresponding to the first land identification information, and outputting a message indicating that the land taxation information will be updated; After obtaining a user's instruction to update the land tax information, a step of identifying the type of taxable land use included in the land tax information associated in the corresponding land use information with the type of registered land use included in the land registration information associated with the first land identification information by referring to corresponding land use information that associates multiple registered land use types included in the land registration information with the type of taxable land use included in the land tax information, and updating the type of taxable land use included in the land tax information stored in the memory unit in association with the first land identification information to the identified type of taxable land use; after updating, displaying the updated land tax information for each item updated; The present invention relates to a method for managing tax information used to calculate a tax base amount for fixed asset tax, the method comprising the steps of:

9. On the computer, obtaining land registration information associated with land identification information for identifying land; a step of outputting a message indicating that the land taxation information is to be updated by referring to a storage unit that stores land taxation information associated with the land identification information, when the land registration information associated with the first land identification information does not include a predetermined wording indicating a change in land use, and after acquiring a user's instruction to update the land taxation information, updating information of at least one item other than the taxable land use in the land taxation information stored in the storage unit in association with the first land identification information to information of an item that matches or corresponds to the at least one item included in the land registration information corresponding to the first land identification information, and by referring to the storage unit that further stores corresponding land use information that associates multiple registered land use types included in the land registration information with the taxable land use types included in the land taxation information associated with the first land identification information, when the land registration information associated with the first land identification information includes the predetermined wording, identifying the taxable land use type associated in the corresponding land use information with the registered land use type included in the land registration information associated with the first land identification information, and updating the taxable land use type of the land taxation information stored in the storage unit in association with the first land identification information to the identified taxable land use type; after updating, displaying the updated land tax information for each item updated; A program for managing tax information used to calculate the tax base amount for fixed asset tax.

10. On the computer, obtaining land registration information associated with land identification information for identifying land; a step of referring to a memory unit that stores land taxation information associated with the land identification information, and when the land registration information associated with first land identification information contains a specified wording indicating a change of land use, not updating the taxable land use information of the land taxation information stored in the memory unit in association with the first land identification information to information of the item corresponding to the taxable land use of the land taxation information contained in the land registration information corresponding to the first land identification information, and outputting a message indicating that the land taxation information will be updated; After obtaining a user's instruction to update the land tax information, a step of identifying the type of taxable land use included in the land tax information associated in the corresponding land use information with the type of registered land use included in the land registration information associated with the first land identification information by referring to corresponding land use information that associates multiple registered land use types included in the land registration information with the type of taxable land use included in the land tax information, and updating the type of taxable land use included in the land tax information stored in the memory unit in association with the first land identification information to the identified type of taxable land use; after updating, displaying the updated land tax information for each item updated; A program for managing tax information used to calculate the tax base amount for fixed asset tax.

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