Inheritance planning support system

Abstract

When formulating an inheritance plan, we help you determine the priority of multiple measures. [Solution] The information processing of the present invention executes the steps of acquiring attribute information of the deceased related to the timing of inheritance, property information indicating the assets held by the deceased, and predicted lifetime income and expenditure information indicating the predicted lifetime income and expenditure of the heir, determining the priority of consideration of multiple countermeasures included in the inheritance planning based on the acquired attribute information, property information, and predicted lifetime income and expenditure information, and outputting information based on the determined priority.

Description

[Technical field]

[0001] The present invention relates to an estate planning support system. [Background technology]

[0002] When formulating an inheritance plan, it is necessary to ensure fairness and appropriateness among the heirs. For this reason, the person who plans the inheritance at the request of the client (the so-called advisor) is required to have a wide range of knowledge, such as knowledge of tax law, knowledge of insurance products, knowledge of real estate transactions, in addition to the health condition of the deceased, the wishes regarding the inheritance, the contents of the assets to be inherited, the current situation and desired life plan of the heir, and other conditions. From this perspective, there is a simulation system that supports the formulation of the inheritance contents (Patent Document 1, etc.). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent No. 6391556 Summary of the Invention [Problem to be solved by the invention]

[0004] Even if a conventional simulation system as described above is used, it is still difficult to formulate an appropriate inheritance plan.

[0005] For example, when formulating an inheritance plan, there are four main points or items to consider: asset retention, asset formation, asset succession, and asset management. Some conventional simulation systems have a function to calculate the figures inherited by each heir and inheritance tax regarding asset division, and a function to calculate the future cash flow forecast of the heir regarding asset management, but in the end, the user must decide on the overall strategy of the inheritance plan, such as whether asset division should be considered first or asset management first. On the other hand, as mentioned above, there are many matters to be considered when formulating inheritance details, and it is necessary to consider them from a wide range of perspectives, such as real estate transactions, taxes, insurance, etc., in a multifaceted and comprehensive manner. However, there are few people who have experience in formulating inheritance plans or who have such knowledge. If there are people with little experience in formulating inheritance plans or if their knowledge is biased (for example, a tax accountant has a lot of knowledge about tax saving measures but little knowledge about real estate utilization), they often find themselves struggling to decide which of the multiple items above they should start with. If the order of consideration is different, it is not uncommon for the contents of the inheritance plan that is ultimately formulated to be completely different. In addition, there is a risk that the inheritance plan will be focused on measures within the scope of one's own expertise (for example, if the user is a tax accountant, the plan may be appropriate from the perspective of tax savings, but since the user is not a financial planner, it may not be appropriate from the perspective of asset management.) In other words, while it is relatively easy to pursue partial optimization focusing on a certain perspective, it is difficult to pursue overall optimization by comprehensively considering multiple perspectives. Thus, the reality is that many users find it difficult to master conventional simulation systems.

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

[0007] In one aspect, the present invention provides a program for causing a computer to execute an acquisition step of acquiring attribute information of the deceased related to the timing of inheritance, property information indicating the property held by the deceased, and predicted lifetime income and expenditure information indicating the predicted lifetime income and expenditure of the heir, a decision step of determining the priority of consideration of a plurality of countermeasure items included in an inheritance planning plan based on the attribute information, property information, and predicted lifetime income and expenditure information acquired in the acquisition step, and an output step of outputting information based on the priority determined in the decision step. Effect of the Invention

[0008] According to the present invention, when formulating an inheritance plan, a judgment regarding the priority of a plurality of measures is supported. [Brief description of the drawings]

[0009] [Figure 1] FIG. 1 shows an example of the configuration of an information processing device 100. [Diagram 2] FIG. 4 is a diagram showing an example of information stored in a table TB1. [Diagram 3] FIG. 13 is a diagram showing an example of information stored in a table TB2. [Figure 4] FIG. 2 is a diagram showing an example of the operation of the information processing device 100. [Diagram 5] FIG. 1 shows a display example of a screen of information processing device 100 (part 1). [Figure 6] FIG. 2 shows a second example of a display on the screen of information processing device 100. [Figure 7] FIG. 2 shows an example of the configuration of an information processing device 200. [Figure 8] FIG. 2 is a diagram showing an example of the operation of the information processing device 200. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

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

[0011] 2 shows an example of information written in table TB1. Table TB1 stores pattern numbers that are specified by combinations of urgency, property status, and heir status. Urgency refers to the urgency of taking measures for inheritance, in other words, the degree of time to take each measure. Specifically, it is expressed using at least the attribute information of the decedent regarding the predicted remaining life expectancy of the decedent (in other words, the timing when inheritance is predicted to occur). For example, in this example, the urgency is defined according to which of the three categories of low, medium, and high the decedent belongs to, but it may also be defined by a numerical value. Specifically, the urgency can be calculated by the difference between the attribute of the decedent (age, sex, health condition, etc.) based on at least the current age and the predicted timing of death calculated by the average life expectancy or other predetermined algorithm. This urgency can affect the contents of the inheritance plan. For example, if the occurrence of inheritance is expected to be in the future, it is often appropriate to prioritize measures to increase assets through financial management, while if inheritance is imminent, it is often appropriate to prioritize the consideration of organizing and dividing assets.

[0012] The property status is information about the specific contents (type, nature, etc.) of all or part of the property held by the deceased. In this example, it is composed of items such as "tax payment funds," which is information about whether or not the deceased has cash to pay inheritance tax and other taxes, and information about the nature of the assets (for example, "red asset ratio," which is information that indicates the percentage of assets whose value does not meet certain conditions). In other words, "yes" to tax payment funds means that the heir has cash necessary for inheritance tax payment and other purposes at the time of inheritance, while "no" means that the heir does not have enough cash necessary at the time of inheritance. Generally, if there is a shortage of tax payment funds, there is a possibility that the heir will have debts if the current assets are inherited as is, so appropriate measures are required.

[0013] Red assets, also known as bad assets, are assets that belong to the asset category with low mobility (conversion to cash), while blue assets belong to the asset category with high liquidity (conversion to cash). Generally, if the ratio of red assets to total assets (red asset ratio) is 30% or more, it is considered undesirable as it narrows the options for asset management after inheritance, so here we use the classification of whether the red asset ratio is 30% or more or less as information indicating the content of assets. The content and number of information items on the property status shown in Figure 2 are merely examples, and in essence, any information that indicates the property content of the property to be inherited may be used.

[0014] The heir status is information about the future income and expenditure forecast of an heir (for each heir, if there are multiple heirs). "LP" means life planning, and "spouse LP" and "child LP" are information about the future assets of the spouse and children of the deceased, respectively, and are the average lifetime income and expenditure of each heir, assuming, for example, that there is no inheritance (or that all assets are inherited according to a specified algorithm (an algorithm that divides all assets according to the law)). LP is calculated using a specified algorithm, for example, based on the annual income, age, occupation, family structure, and life plan desired by each heir, etc. "Plus" means that the average lifetime income and expenditure is positive, which is a favorable state. "Minus" means that the average lifetime income and expenditure is positive, which is an unfavorable state, and it can be said that it is desirable to increase the heir's assets by asset management as much as possible before or after inheritance, for example. Expressing LP as a binary option of plus (black ink) / minus (red ink) is just one example; in essence, it is sufficient if it is an indicator showing the asset situation of the heirs.

[0015] FIG. 3 shows an example of information stored in table TB2. In the example shown in the figure, the contents of measures and the order in which they should be considered are described in association with each pattern number. The measures include those aimed at preserving assets, those aimed at creating assets, those aimed at inheriting assets, and those aimed at managing assets. The measures are broadly divided into those that should be taken before inheritance and those that should be taken after inheritance. As shown in the figure, it is described which measures should be taken in what order (including cases where they are taken in parallel) before and after inheritance.

[0016] For example, pattern number 1 describes the order of measures to be considered in the following order: asset retention, asset formation, asset succession, and asset management. More specifically, for asset retention, first improve profitability and increase cash on hand by reviewing blue assets for one year. For asset formation, reorganize assets (change asset types) over the next two years, for example by purchasing profitable real estate properties. For asset succession, divide assets between the following two items. This is because, in the situation of Pattern No. 1, there is ample time before the inheritance occurs, there is ample funds for tax payment, the assets held are of good quality, and the inheritee has financial leeway, so it is considered reasonable to have a policy of minimizing inheritance tax while maximizing assets. After that, from the perspective of asset management, CF (cash flow) is reviewed appropriately and, if necessary, assets are restructured (for example, real estate is converted into cash).

[0017] On the other hand, in the case of pattern number 2, the measures described are to first carry out a cash flow analysis from the perspective of asset management within one year, then implement tax payment measures from the perspective of asset retention (for two years), reorganize assets from the perspective of asset formation (for two years), and then divide assets from the perspective of asset succession. This reflects the situation in which there is a lack of funds for tax payment despite a large amount of unprofitable assets. In this situation, if asset succession is considered first, fairness between the heirs at the time of inheritance may be guaranteed, but bad assets or liabilities will be inherited, and it may be difficult to say that the inheritance plan is appropriate overall. Therefore, in the case of this pattern, the measures described are to first carry out a cash flow analysis before dividing assets, select candidates for reorganization, improve profits, and secure funds for tax payment, and then borrow to purchase profitable properties, thereby reducing inheritance tax and earning profits.

[0018] FIG. 4 shows an example of the operation of the information processing device 100. First, the information processing device 100 acquires urgency information, property status, and heir status (S31). For example, the screen SC1 shown in FIG. 5 is displayed, and the input of information on age, health status, whether there is tax payment funds and the red asset ratio, spouse LP, children LP, and whether the red asset ratio is 30% or more is prompted. In this example, age and health status category are acquired as urgency information, and information on the property status of whether there is tax payment funds and the red asset ratio, and spouse and children's LP are acquired. In this example, the user inputs only six pieces of information, and there is no need to input, for example, a detailed valuation of the entire property, so that an inheritance plan proposal including the order of measures can be easily obtained. It is also possible that the user does not know the information on the red asset ratio or the heir's LP. In this case, for example, a life simulation program or property management program prepared separately from this program may be installed in the information processing device 100, the user may be prompted to start this program, and after starting the program, the user may be prompted to input information for calculating the LP and red asset ratio, and the LP and red asset ratio calculated by the program may be imported into this program.

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

[0020] Next, the information processing device 100 generates screen data based on the read information on the measures, and displays it on the screen (S33). An example of the screen that is displayed at this time is shown in Figure 6. In this example, it is suggested that you consider and execute in the following order: asset retention (specifically, reviewing blue assets), asset formation (specifically, recombining assets), and asset succession (specifically, division).

[0021] According to the above embodiment, when formulating an inheritance plan, a proposal is made including information on which of multiple viewpoints or items to be considered should be considered (or executed) first. Therefore, a user of this program (such as a business operator or advisor who has received a request to create an inheritance plan from a person involved in inheritance or other client) can start creating a more detailed inheritance plan using the presented information as a guide. The user does not have to worry about the order of consideration or select an inappropriate order, so that a plan with appropriate content can be efficiently created. In addition, by presenting the results shown in FIG. 6 to the client, the client can be given a sense of security that the presented order of consideration is objectively appropriate (in other words, there is no bias based on the advisor's personal characteristics) before receiving a final and specific proposal for an inheritance plan. In addition, since the presented information includes information on the order of measures (it is an inheritance plan including chronological information), it is possible to propose an optimal method of dividing assets and a method of managing inherited assets to each heir, not only based on appropriateness at the time of inheritance but also with a view to the future of the heirs (the inheritance of the next generation).

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

[0023] The method of determining the order and contents of measures based on the information input in table format in S32 of Fig. 4 is not limited to referring to the table format data prepared in advance as described above, and any other algorithm can be used. In short, any algorithm can be used as long as it outputs the order of measures when information indicating urgency, property status, and heir status is input. This algorithm may be expressed as a predetermined formula, or may be expressed as a parameter set representing a machine learning model.

[0024] The user is free to decide how to use the information exemplified in Fig. 6. For example, the user can manually start a program separately prepared in the information processing device 100 using the proposed order as a guideline, and can determine the contents of detailed measures (for example, in the case of asset restructuring, how much real estate to purchase, and in the case of asset inheritance, who should inherit which assets) using detailed information or incidental information other than the information input in S31 as necessary.

[0025] Alternatively, the information processing device 100 may be provided with a function for formulating specific plans for asset retention, asset formation, asset inheritance, and asset management. Fig. 7 shows an example of the configuration of an information processing device 200 according to a modified example of the present invention, and Fig. 8 shows an example of the operation of the information processing device 200. As shown in FIG. 7, the information processing device 200 includes a processor 20A instead of the processor 20. The processor 20A functions as an asset holding module 211, an asset formation module 212, an asset inheritance module 213, and an asset management module 214 in addition to the determination unit 201. As shown in FIG. 8, the information processing device 200 executes the processes of S31 and S32 shown in FIG. 4 to determine at least the priority of each measure, and then automatically or in response to a user's operation, calls the asset holding module 211, the asset formation module 212, the asset inheritance module 213, and the asset management module 214 according to the determined examination order, determines the specific contents of each measure, and determines a final inheritance plan (for example, one including measures up to the time when all primary heirs die), and may present it to the user. Here, if all information required to propose a final inheritance plan has been input in advance in the information processing device 100, the steps of S31, S32, S41, and S42 shown in FIG. 8 may be automatically and consecutively executed.

[0026] In the above example, measures related to inheritance are classified into four categories according to purpose and viewpoint: asset retention, asset formation, asset succession, and asset management. However, the number of categories and the classification methods and definitions are arbitrary. In addition, the above order or priority also includes cases where multiple measures are considered or implemented simultaneously. In short, it is sufficient to include chronological information on the timing of considering or implementing multiple measures.

[0027] Furthermore, some of the functions of the information processing device 100 may be implemented by other hardware, or a function may be realized in cooperation with other hardware. In short, in one or more processors constituting the information processing system of the present invention, the steps of acquiring attribute information of the deceased, property information indicating the assets held by the deceased, and predicted lifetime income and expenditure information indicating the predicted lifetime income and expenditure of the heirs, determining the priority of consideration of multiple items related to inheritance planning based on the attribute information, property information, and predicted lifetime income and expenditure information acquired in the acquisition step, and outputting information based on the priority determined in the determination step are all executed. [Explanation of symbols]

[0028] 100, 200...information processing device, 10...input means, 20, 20A...processor, 30...output means, 40...storage unit, 101...acquisition unit, 201...decision unit, 301...display unit, 211...asset holding module, 212...asset formation module, 213...asset succession module, 214...asset management module

Claims

1. On the computer, an acquisition step of acquiring attribute information of the decedent relating to the timing of inheritance, property information indicating the property held by the decedent, and predicted lifetime income and expenditure information indicating the predicted lifetime income and expenditure of the heir; a generation step of generating an inheritance plan including information on the order of execution of multiple countermeasures corresponding to the attribute information, property information, and predicted lifetime income and expenditure information acquired in the acquisition step, using an algorithm that associates one combination of attribute information, property information, and predicted lifetime income and expenditure information with one inheritance plan defined by multiple countermeasures and the order of execution of each countermeasure; an output step of outputting the generated inheritance plan; A program to execute.

2. In the generating step, a table is referenced that describes a plurality of patterns defined by a combination of attribute information, property information, and predicted lifetime income and expenditure information, in association with one inheritance plan consisting of a plurality of measures and the execution order of each measure. The program according to claim 1.

3. The execution order information included in the inheritance plan includes information indicating whether the execution should be before or after the inheritance. The program according to claim 1.

4. The attribute information includes information regarding the expected remaining life expectancy of the decedent. The program according to claim 1.

5. The attribute information includes information about the age and health condition of the decedent. The program according to claim 4.

6. The property information includes information on whether or not the person has cash or deposits sufficient to pay the inheritance tax. The program according to claim 1.

7. The property information includes information indicating the percentage of properties whose asset value does not satisfy a predetermined condition in the total property. The program according to claim 6.

8. The plurality of measures include those aimed at asset preservation, asset creation, asset succession, and asset management. The program according to claim 1.

9. It shows the attribute information of the deceased related to the timing of inheritance and the assets held by the deceased. acquisition means for acquiring property information and predicted lifetime income and expenditure information showing the predicted lifetime income and expenditure of the heir; a generation means for generating an inheritance plan including information on the order of execution of a plurality of measures corresponding to the attribute information, property information, and predicted lifetime income and expenditure information acquired by the acquisition means, using an algorithm that associates a combination of attribute information, property information, and predicted lifetime income and expenditure information with an inheritance plan defined by a plurality of measures and the order of execution of each measure; an output means for outputting the generated inheritance plan; An information processing system having the above.

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