Taxation information management device, taxation information management method, and program

Abstract

The tax information used to calculate the tax base amount will be appropriate. [Solution] A tax information management device 1 that manages tax information used to calculate the tax base amount for fixed asset tax has a memory unit 12 that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit 133 that determines that there is an error in the land tax information when the house tax information stored in the memory unit 12 in association with one first house identification information among the multiple house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit 12 in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land.

Description

[Technical field]

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

[0002] An information management device of a local government manages taxation information consisting of items necessary for taxation in order to levy fixed property tax on land and buildings (for example, Patent Document 1). In this information management device, when change information for updating the taxation information is acquired from the Legal Affairs Bureau, field survey results, etc., the taxation information is updated based on the acquired change information, and the tax base amount for fixed property tax is calculated based on the updated taxation information. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2019-211952 A Summary of the Invention [Problem to be solved by the invention]

[0004] When calculating the standard amount of fixed asset tax based on taxation information, residential land, which is the site of a house, is subject to special measures to reduce the fixed asset tax burden. However, if a residential house or other residential building is built on a certain land address, but the application of the special measures for residential land to this land is not registered in the taxation information, a problem occurs in that the appropriate standard amount of tax for the land cannot be calculated when this taxation information is used.

[0005] The present invention has been made in consideration of these points, and has an object to provide taxation information used for calculating the tax base amount with appropriate content. [Means for solving the problem]

[0006] A first aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land tax information when the house tax information stored in the memory unit in association with a first house identification information among the multiple house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the residential land special exemption.

[0007] If the update unit determines that a residential house is built on the land corresponding to the first house identification information, and that the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the residential land special exemption, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the residential land special exemption is applied.

[0008] A second aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has an acquisition unit that acquires usage status information indicating the usage status of land or a building, a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land tax information when the usage status information indicates that a residential house is built on land corresponding to one first land identification information among the multiple land identification information, and the land tax information stored in the memory unit in association with the first land identification information does not apply the residential land special exemption.

[0009] If the update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the land tax information stored in the memory unit in association with the first land identification information does not apply the residential land special exemption, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the first land identification information to a state in which the residential land special exemption is applied.

[0010] A third aspect of the tax information management device of the present invention is a tax information management device that manages tax information used to calculate the tax base amount of fixed asset tax, and has a memory unit that stores multiple tax information including multiple land tax information associated with multiple land identification information for identifying land and multiple house tax information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land tax information when the house tax information stored in the memory unit in association with a first house identification information among the multiple house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information applies a special exemption for residential land.

[0011] If the update unit determines that no residential house is built on the land corresponding to the first house identification information, and that the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information applies special exemptions for residential land, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the special exemptions for residential land are not applied.

[0012] A fourth 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 usage status information indicating the usage status of land or a building, a memory unit that stores multiple taxation information including multiple land taxation information associated with multiple land identification information for identifying land and multiple house taxation information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the land taxation information when the usage status information does not indicate that a residential house is built on the land corresponding to one first land identification information among the multiple land identification information, and the land taxation information stored in the memory unit in association with the first land identification information applies a special exemption for residential land.

[0013] If the update unit determines that no residential house is built on the land corresponding to the first land identification information, and that the land tax information stored in the memory unit in association with the first land identification information applies special exemptions for residential land, and that there is an error in the land tax information, the update unit may update the land tax information stored in the memory unit in association with the first land identification information to a state in which the special exemptions for residential land are not applied.

[0014] The taxation information management device may further have an acquisition unit that acquires registration information from the Legal Affairs Bureau, and the update unit may determine whether or not there is an error in the land taxation information associated with the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information.

[0015] A fifth aspect of the tax information management method of the present invention includes the steps of: executing a computer-implemented step of identifying house tax information stored in association with one first house identification information among multiple house tax information associated with multiple house identification information for identifying a house; identifying land tax information stored in association with land identification information corresponding to the first house identification information among multiple land tax information associated with multiple land identification information for identifying land; and determining that there is an error in the land tax information if the identified house tax information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land tax information does not apply the residential land special exemption.

[0016] A sixth aspect of the program of the present invention causes a computer to execute the steps of: identifying house taxation information stored in association with one first house identification information among multiple house taxation information associated with multiple house identification information for identifying a house; identifying land taxation information stored in association with land identification information corresponding to the first house identification information among multiple land taxation information associated with multiple land identification information for identifying land; and determining that there is an error in the land taxation information if the identified house taxation information indicates that a residential house is built on the land corresponding to the first house identification information and the identified land taxation information does not apply the residential land special exemption. Effect of the Invention

[0017] According to the present invention, it is possible to provide an effect that the taxation information used for calculating the tax base amount has appropriate contents. [Brief description of the drawings]

[0018] [Figure 1] 1 is a diagram showing an overview of a taxation information management system according to an embodiment. [Diagram 2] 1 is a table showing an example of taxation information regarding land. [Diagram 3]1 is a table showing an example of tax information relating to a house. [Figure 4] 1 is a diagram showing a configuration of a taxation information management device 1. FIG. [Diagram 5] FIG. 13 is a diagram showing an example of updating of land tax information by an update unit. [Figure 6] FIG. 13 is a diagram showing an example of updating of house taxation information by an updating unit. [Figure 7] FIG. 13 is a diagram showing an example of updating of land tax information by an update unit. [Figure 8] FIG. 13 is a diagram showing another example of updating of house tax information by the update unit. [Figure 9] FIG. 13 is a diagram showing another example of updating of land tax information by the update unit. [Figure 10] FIG. 13 is a diagram showing another example of updating of land tax information by the update unit. [Figure 11] FIG. 13 is a diagram showing another example of updating of land tax information by the update unit. [Figure 12] 13 is a flowchart of an operation of the taxation information management device for updating taxation information. [Figure 13] 13 is a flowchart showing an example of the matching process (S3) in FIG. 12. [Figure 14] FIG. 13 is a diagram showing a 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 is a diagram showing 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 and 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 is a table showing an example of land taxation information. FIG. 3 is a table showing an example of house taxation information. The taxation information shown in FIG. 2 shows the contents of each item related to land stored in association with land identification information managed in the taxation information database. The taxation information shown in FIG. 3 shows the contents of each item related to house stored in association with house identification information managed in the taxation information database. The land identification information is information for identifying land, such as a location number, real estate number, or property number. The house identification information is information for identifying a house, such as a location number, house number, real estate number, or property number. The contents of the items of taxation information shown in FIG. 2 and FIG. 3 are generated based on the contents of the 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 residential house is built on land corresponding to certain land specification information, the special exemption for residential land may not be applied in the land taxation information corresponding to the land specification information.

[0024] In order to check the land taxation information, the taxation information management device 1 identifies or acquires other information corresponding to the same land specific information as the land taxation information to be checked. For example, the taxation information management device 1 identifies house specific information corresponding to this land specific information, and identifies or acquires other information corresponding to this house specific information. The other information corresponding to the house specific information is, for example, house taxation information. For example, both the land specific information and the house specific information indicate a location number. In this case, the house specific information corresponding to the land specific information is, for example, house specific information that indicates the same location number as the land specific information.

[0025] In addition, when the land specific information is a location number and the house specific information is a house number, the house specific information corresponding to the land specific information may be, for example, house specific information indicating a house built on the land indicated by the land specific information. The taxation information management device 1 reads out a table that associates the land specific information with the house specific information indicating the house built on the land indicated by the land specific information from the storage unit, and refers to this table to identify the house specific information indicating the house built on the land indicated by the land specific information.

[0026] The other information corresponding to the land specific information may be house taxation information stored by the taxation information management device 1 in association with the house specific information of the house built on the land corresponding to this land specific information. The other information corresponding to the land specific information may be land taxation information corresponding to the land specific information of the other adjacent land that is known to be used together with the land corresponding to this land specific information through taxation information, evaluation information, etc. of the land corresponding to this land specific information or the land corresponding to the other adjacent land specific information. The other information corresponding to the land specific information may be house taxation information corresponding to the house specific information of the house built on the land corresponding to this land specific information or the land corresponding to the other adjacent land specific information that is known to be used together with the land corresponding to this land specific information through taxation information, evaluation information, etc. of the house built on the land corresponding to this land specific information or the land corresponding to the other adjacent land specific information.

[0027] In addition, the other information corresponding to the land specific information may be the use status information stored by the taxation information management device 1 in association with the land specific information. In addition, the other information corresponding to the land specific information may be the use status information stored by the taxation information management device 1 in association with the house specific information of the house built on the land corresponding to the land specific information. The use status information is information indicating the use status of the land or the building. The use status information is an image of the land corresponding to the land specific information or the building built on the land corresponding to the land specific information, a map image corresponding to the land specific information, a field survey result of the land corresponding to the land specific information or the building built on the land corresponding to the land specific information, a house survey for calculating the assessed value, a declaration document when a declaration of loss is made by a person who should apply for a loss registration, a permission or notification based on the Agricultural Land Act or the Fire Service Act, or an evaluation information such as a plot showing a similar situation classification or an integrated use of the land, a resident registration information, or other external information. A map image is an image of any type that shows the location or shape of land or a building, such as a topographical map, residential map, parcel map, cadastral map, subdivision map, building plan, floor plan, blueprint, or floor plan.

[0028] An overview of the processing in the taxation information management system S is given below. First, the taxation information management device 1 acquires electronic registration data from the server 3 ((1) in FIG. 1). The taxation information management device 1 acquires usage status information ((2) in FIG. 1). The taxation information management device 1 generates taxation information based on various registration information contained in the acquired electronic registration data ((3) in FIG. 1). In order to check the land taxation information, the taxation information management device 1 identifies land taxation information corresponding to the land specific information to be checked. The taxation information management device 1 determines whether the identified land taxation information is consistent with the acquired usage status information.

[0029] The taxation information management device 1 identifies other information corresponding to the land identification information to be checked ((4) in FIG. 1). The taxation information management device 1 determines whether the identified land taxation information is consistent with the other identified information. The taxation information management device 1 determines whether there is an error in the information indicating whether the residential land special exemption is applied in the identified land taxation information based on the acquired usage information ((5) in FIG. 1). The taxation information management device 1 determines whether there is an error in the information indicating whether the residential land special exemption is applied in the identified land taxation information based on the other identified information ((5) in FIG. 1).

[0030] When the taxation information management device 1 determines that there is an error in the information indicating whether the special exemption for residential land is applied in the land taxation information, the taxation information management device 1 updates the land taxation information so that the information indicating whether the special exemption for residential land is applied in the land taxation information is consistent with the other information described above. In this way, the taxation information management device 1 can prevent the appropriate tax base amount from being calculated due to an error in the land taxation information.

[0031] [Configuration of taxation information management device 1] 4 is a diagram showing 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, an information provision unit 132, and an update unit 133.

[0032] 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.

[0033] 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, and multiple pieces of taxation information created based on the registration information or external information. The taxation information includes multiple pieces of land taxation information associated with multiple pieces of land identification information for identifying land, and multiple pieces of house taxation information associated with multiple pieces of house identification information for identifying a house.

[0034] The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131, an information provision unit 132, and an update unit 133 by executing a program stored in the storage unit 12. The control unit 13 may further include a calculation unit (not shown) that calculates the tax base amount of land. This calculation unit may calculate the tax base amount of a house. The calculation unit calculates the tax base amount of land based on the land tax information stored in the storage unit 12. The calculation unit calculates the tax base amount of the house based on the house tax information stored in the storage unit 12. When the update unit 133 updates the land tax information as described below, the calculation unit calculates the tax base amount of land based on the updated land tax information. When the update unit 133 updates the house tax information, the calculation unit calculates the tax base amount of the house based on the updated house tax information.

[0035] The acquisition unit 131 acquires various information through the communication unit 11. The acquisition unit 131 acquires electronic registration data including registration information (for example, land registration information or house registration information) created at the legal affairs bureau from the legal affairs bureau. The acquisition unit 131 stores the registration information included in the acquired electronic registration data in the storage unit 12. The acquisition unit 131 associates the registration information with the land identification information or house identification information included in the registration information and stores the registration information in the storage unit 12. The update unit 133 creates taxation information including land taxation information or house taxation information based on the registration information, and stores the created taxation information in the storage unit 12. If the registration information and taxation information corresponding to the land identification information or house identification information included in the registration information are already stored in the storage unit 12, the update unit 133 updates the stored registration information and taxation information to the acquired registration information and the created new taxation information, and stores the original registration information and taxation information stored in the storage unit 12 as history information.

[0036] The update unit 133 identifies the land-specific information or the house-specific information included in the registration information stored in the storage unit 12, and reads out the taxation information stored in the storage unit 12 in association with the identified land-specific information or the house-specific information. The update unit 133 then updates the stored taxation information to new taxation information by matching the contents of the items included in the taxation information corresponding to one or more items included in the registration information notified from the communication unit 11, among the multiple items included in the read taxation information, with the contents of the registration information. When updating the stored taxation information to new taxation information, the update unit 133 may store the original taxation information stored in the storage unit 12 as history information.

[0037] The acquisition unit 131 may also acquire usage status information indicating the usage status of land or buildings. The usage status information is, for example, a photographed image of a 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 of the land corresponding to the land specification information or a building built on the land corresponding to the land specification information, a 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, or evaluation information such as a plot showing a similar situation classification or an integrated use of land, resident registration information, etc. The acquisition unit 131 acquires the usage status information in association with the land specification information. The acquisition unit 131 acquires the usage status information from, for example, the information terminal 2 used by a field investigator or the information terminal 2 of an employee of a government office where the taxation information management device 1 is managed. The acquisition unit 131 associates the acquired usage status information with the land specification information and stores it in the storage unit 12. The acquiring unit 131 outputs the acquired usage status information to the updating unit 133 .

[0038] The information providing unit 132 communicates with the information terminal 2 via the communication unit 11. The information providing unit 132 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 information terminal 2 to display the plurality of pieces of taxation information. The information providing unit 132 reads, for example, land taxation information stored in the storage unit 12 in association with land identification information designated from the information terminal 2, or house taxation information stored in the storage unit 12 in association with house identification information designated from the information terminal 2, from the storage unit 12, and transmits the read land taxation information or house taxation information to the information terminal 2 via the communication unit 11. The information providing unit 132 may cause the information terminal 2 to display the tax base amount calculated by the calculation unit.

[0039] [Updating land tax information when the residential land special exemption is not applied] The update unit 133 refers to information other than the land tax information and judges whether there is an error in the land tax information stored in the storage unit 12 in association with the land specification information. The information other than the land tax information is, for example, external information such as (1) electronic registration data (land registration information and house registration information), (2) house tax information, or (3) usage status information.

[0040] In addition, the update unit 133 may determine whether or not there is an error in the land taxation information stored in the storage unit 12 in association with the land identification information indicated by the registration information, in response to the acquisition unit 131 acquiring electronic registration data including the registration information from the server 3. For example, when the acquisition unit 131 acquires electronic registration data including the registration information from the server 3, the update unit 133 may determine whether or not there is an error in the land taxation information stored in the storage unit 12 in association with the land identification information indicated by the registration information.

[0041] The update unit 133 updates the land taxation information when it is determined that there is an error in the land taxation information. On the other hand, when it is determined that there is no error in the land taxation information, the update unit 133 does not update the land taxation information. Figures 5, 7 and 9 to 11 are diagrams showing examples of updating of the land taxation information by the update unit 133. Figures 6 and 8 are diagrams showing examples of updating of the house taxation information by the update unit 133. Figure 5 is a diagram showing an example of land taxation information stored in the memory unit 12. Figure 6 is a diagram showing an example of house taxation information stored in the memory unit 12.

[0042] The update unit 133 identifies house taxation information stored in the memory unit 12 in association with one house identification information (corresponding to the first house identification information) among the multiple house taxation information corresponding to the multiple house identification information in the electronic registration data or usage status information acquired by the acquisition unit 131 or the information received from the information terminal 2. The update unit 133 determines whether or not the identified house taxation information indicates that a residential house is built. In addition, the update unit 133 determines whether or not the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to the one first land identification information.

[0043] The update unit 133 specifies the land taxation information stored in the storage unit 12 in association with the first house specification information or the land specification information corresponding to the land on which a residential house is built in the usage status information, among the multiple land taxation information corresponding to the multiple land specification information in the electronic registration data or the usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2. The update unit 133 determines whether or not the special exemption for residential land is applied in the specified land taxation information. In the example of FIG. 5, the location number, taxable land category, taxable land area, and whether or not the special exemption for residential land is applied are shown as examples of land specification information, among many items included in the land taxation information. For example, a circle is attached to the column for application of the special exemption for residential land associated with the location number "3", indicating that the special exemption for residential land is applied. A cross is attached to the column for application of the special exemption for residential land associated with the location number "4-2", indicating that the special exemption for residential land is not applied.

[0044] In the example of Fig. 6, among many items included in the house taxation information, the address number, house number, building type, and building usage status are shown as examples of house identification information. If the building type is "residence", the update unit 133 determines that a residential house is built. On the other hand, if the building type is other than "residence", the update unit 133 determines that a residential house is not built.

[0045] For example, in the example of FIG. 6, the type of building associated with the location code "4-2" is "residence," so the update unit 133 determines that a residential building stands there.

[0046] The update unit 133 determines that the land tax information is erroneous when the items included in the land tax information are not consistent with the items included in the house tax information. For example, the update unit 133 determines that the land tax information is erroneous when the house tax information stored in the storage unit 12 in association with one house identification information (corresponding to the first house identification information) among the multiple house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land.

[0047] At this time, the update unit 133 updates the land tax information stored in the storage unit 12 in association with this land specification information so as to apply the special exemption for residential land. The update unit 133 updates the land tax information by storing the updated land tax information in the storage unit 12 in association with the same land specification information as before the update, and stores the original tax information stored in the storage unit 12 as history information. The update unit 133 notifies the calculation unit of the updated land tax information for the calculation unit to calculate the tax base amount.

[0048] FIG. 7 shows the land tax information after the update unit 133 has updated the land tax information shown in FIG. 5 based on the house tax information shown in FIG. 6. In FIG. 7, the updated parts are underlined and in larger characters than the other characters. In the example of FIG. 7, the update unit 133 has updated the land tax information corresponding to the location number "4-2" so that the residential land special exemption is applied. A circle is added to the application of the residential land special exemption column corresponding to the location number "4-2" to indicate that the residential land special exemption is applied. The update unit 133 has updated the taxable land category to "residential land" in the land tax information corresponding to the location number "4-2".

[0049] [Updating land tax information when the special exemption for residential land is applied] The update unit 133 refers to the electronic registration data or the usage status information acquired by the acquisition unit 131, or the house tax information associated with one of the house identification information in the information received from the information terminal 2, and judges whether or not the house tax information indicates that a residential house is built on the land corresponding to the house identification information. The update unit 133 may also judge whether or not the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one first land identification information. The update unit 133 judges whether or not the special exemption for residential land is applied in the land tax information stored in the storage unit 12 in association with the house identification information or the land identification information corresponding to the usage status information.

[0050] For example, if the update unit 133 determines that the land tax information stored in the memory unit 12 in association with this land identification information applies special exemptions for residential land, and if the house tax information does not indicate that a residential house is built on the land corresponding to this house identification information, then the update unit 133 determines that there is an error in the land tax information because the land tax information is inconsistent with the house tax information.

[0051] At this time, the update unit 133 updates the land tax information stored in the memory unit 12 in association with this land specification information so that the special exemption for residential land is not applied. Figure 8 is a diagram showing another example of updating of house tax information by the update unit 133. Figure 9 is a diagram showing another example of updating of land tax information by the update unit 133. As shown in Figure 5, it is assumed that the update unit 133 has determined that the special exemption for residential land is applied in the land tax information before update corresponding to the location number "2".

[0052] The update unit 133 determines that the type of building is "store" in the house taxation information corresponding to the same location number "2" shown in the example of FIG. 8. The update unit 133 determines that there is an error in the land taxation information because the land taxation information corresponding to the same location number "2" and the house taxation information are not consistent. FIG. 9 shows the land taxation information after the update unit 133 updates the land taxation information shown in FIG. 5 based on the house taxation information shown in FIG. 8. In FIG. 9, the updated part is shown by underlining with characters larger than the other characters. In FIG. 9, a cross is added to the column of application of the special exemption for residential land corresponding to the location number "2" to indicate that the special exemption for residential land is not applied. As shown in FIG. 9, the update unit 133 updates the land taxation information so that the special exemption for residential land is not applied in the land taxation information corresponding to the location number "2".

[0053] [Update by residential land classification] When the residential land special provisions are applied to a piece of land, the portion of the land under 200 square meters is treated as small residential land and has reduced fixed asset taxes. The portion of the land over 200 square meters is treated as general residential land and has reduced fixed asset taxes at a different rate than for small residential land. On the other hand, when the residential land special provisions are not applied to a piece of land, the land is treated as non-residential land and is not eligible for reduced fixed asset taxes based on the residential land special provisions.

[0054] 10 and 11 are diagrams showing another example of updating of land tax information by the update unit 133. In the example of FIG. 10, if the land area (area) of a small residential land or general residential land in the land tax information corresponding to the location number as an example of land specification information is not 0 square meters, the special exemption for residential land is applied to this small residential land or general residential land. For example, in the land tax information corresponding to the location number "4-1", the breakdown of the land areas of small residential land, general residential land, and non-residential land is 180 square meters, 0 (zero) square meters, and 0 square meters, respectively. In this land tax information, the land area of ​​the small residential land is a value greater than 0 square meters, so the special exemption for residential land is applied.

[0055] For example, the update unit 133 refers to the land tax information corresponding to the location number "4-1" shown in Fig. 10 and determines that the special exemption for residential land is applied as described above. The update unit 133 refers to the house tax information (not shown) corresponding to the same location number "4-1" and determines that no residential house is built in this house tax information. At this time, the update unit 133 determines that there is an error in the land tax information because the land tax information and the house tax information are not consistent. The update unit 133 updates the breakdown of the area (area) of small residential land, the area of ​​general residential land, and the area of ​​non-residential land in the land tax information so that the special exemption for residential land is not applied in the land tax information corresponding to this location number "4-1".

[0056] Figure 11 shows an example of land tax information after updating. In Figure 11, the updated parts are underlined in larger characters than the other characters. In the example of Figure 11, the land tax information corresponding to location number "4-1" has a breakdown of the land area of ​​small residential land, general residential land, and non-residential land, which are 0 square meters, 0 square meters, and 180 square meters, respectively. In this land tax information, both small residential land and general residential land are 0 square meters, and the land with location number "4-1" does not include any part to which the residential land special exemption applies. Therefore, it can be seen that the residential land special exemption does not apply to the land with location number "4-1".

[0057] The update unit 133 may refer to the house identification information corresponding to the land identification information of the land tax information to be checked or the house tax information stored in the storage unit 12 in association with the house identification information corresponding to this land identification information to identify the breakdown of the land area of ​​the small residential land, general residential land, and non-residential land in the land tax information. The update unit 133 judges whether the breakdown of the land area of ​​the small residential land, etc. in the land tax information to be checked is consistent based on the type of house, the site area of ​​the house, the floor area of ​​the house, the total floor area of ​​the house, the occupancy rate, the structure of the building, the number of floors of the building, etc. in the house tax information.

[0058] The update unit 133 may determine that there is an error in the land taxation information when the breakdown of the land area of ​​the small residential land, etc. in the land taxation information to be checked does not match the house taxation information, and may update the breakdown of the land area of ​​the small residential land, etc. in the land taxation information so that it is consistent based on the type of house, the site area of ​​the house, the floor area of ​​the house, the total floor area of ​​the house, the occupancy rate, the structure of the building, the number of floors of the building, etc. in the house taxation information. On the other hand, the update unit 133 may determine that there is no error in the land taxation information when the breakdown of the land area of ​​the small residential land, etc. in the land taxation information matches the house taxation information. In this case, the update unit 133 does not update the land taxation information.

[0059] In addition, the update unit 133 may determine that there is an error in the land tax information when the land area of ​​the small residential land and the general residential land in the land tax information to be checked are both 0 square meters and the special exemption for residential land is applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information so that the special exemption for residential land is not applied.

[0060] Similarly, the update unit 133 may determine that there is an error in the land tax information when the area of ​​the small residential land or general residential land in the land tax information to be checked is not 0 square meters and the special exemption for residential land is not applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information so that the special exemption for residential land is applied in the land tax information.

[0061] When the update unit 133 determines that there is an error in the land tax information, instead of updating the information indicating whether or not the residential land special exemption applies in the land tax information, the update unit 133 may store information indicating that there is an error in the land tax information as one of the items included in the house tax information.

[0062] If the land valuation is reviewed every few years, the update unit 133 may determine that the land tax information does not need to be updated until the time for reviewing the land valuation, and may determine that the land tax information needs to be updated when the time for reviewing the land valuation arrives. The update unit 133 may update the information indicating whether or not the special exemption for residential land is applied in the land tax information in accordance with the timing for reviewing the land valuation.

[0063] [Update 1 based on external information] Moreover, the update unit 133 may refer to the usage status information acquired by the acquisition unit 131 instead of the house taxation information to determine whether or not there is an error in the land taxation information. For example, the update unit 133 determines that there is an error in the land taxation information when the usage status information indicates that a residential house is built on land corresponding to one piece of land identification information among a plurality of pieces of land identification information, and the land taxation information stored in the storage unit 12 in association with the land identification information does not apply the special exemption for residential land.

[0064] As shown in FIG. 5, the update unit 133 determines that the special exemption for residential land is not applied in the land tax information corresponding to the location number "4-2". As shown in FIG. 6, the update unit 133 determines that a residential house is built in the photographed image, map image, resident registration information, etc., indicating the usage status corresponding to the location number "4-2". At this time, the update unit 133 determines that there is an error in the land tax information corresponding to the location number "4-2" shown in FIG. 5, since the land tax information does not match the photographed image, etc., indicating the usage status. At this time, the update unit 133 updates the taxable land category to "residential land" in the land tax information corresponding to the location number "4-2" as described above, and updates the land tax information so that the special exemption for residential land is applied (FIG. 7).

[0065] The update unit 133 may update the land tax information corresponding to location number "4-2" so as to apply the special exemption for residential land in the land tax information corresponding to location number "4-2" when a photographed image or the like showing the usage status corresponding to location number "4-2" shows that residential houses are included in a specified percentage of the land or in an area equal to or larger than a specified area.

[0066] [Update 2 based on external information] In addition, even when the special exemption for residential land is applied in the land taxation information, the update unit 133 may refer to the usage status information indicating the usage status of the land or building to determine whether or not there is an error in the land taxation information, as in the case where the special exemption for residential land is not applied in the land taxation information. For example, the update unit 133 determines that there is an error in the land taxation information when the usage status information does not indicate that a residential house is built on the land corresponding to one of the multiple land identification information, and the land taxation information stored in the storage unit 12 in association with the land identification information applies the special exemption for residential land.

[0067] As shown in FIG. 5, the update unit 133 determines that the special exemption for residential land is applied in the land tax information corresponding to the location number "2". The update unit 133 determines that a "store" is built on the land of this location number in the utilization status information indicated by the photographed image, map image, etc. corresponding to the location number "2" shown in FIG. 8. At this time, the update unit 133 determines that there is an error in the land tax information corresponding to the location number "2" shown in FIG. 5, since the land tax information is not consistent with the photographed image, etc. indicating the utilization status. At this time, the update unit 133 updates the land tax information corresponding to the location number "2" as described above so that the special exemption for residential land is not applied in the land tax information corresponding to the location number "2" (FIG. 9).

[0068] The update unit 133 may use a machine learning model to determine whether or not the captured image indicates that a residential house is built. For example, the update unit 133 inputs the captured image acquired by the acquisition unit 131 into a machine learning model that outputs a result of determining whether or not a building is included in a certain piece of land when a captured image of the usage status of the land is input, and obtains a determination result output from the machine learning model, thereby determining whether or not a residential house is built on the land. The update unit 133 may update the taxation information using a machine learning model that outputs the type of building included in the captured image when a captured image of the land is input.

[0069] The update unit 133 may determine whether or not there is an error in the land taxation information read from the storage unit 12, particularly the information indicating whether the special exemption for residential land is applied, based on other information different from the taxation information stored in the storage unit 12 in association with partial identification information that is at least a portion of the multiple land identification information. The other information different from the taxation information corresponding to the partial identification information is, for example, taxation information associated with the address number of another piece of land adjacent to the land with the address number corresponding to the partial identification information, or taxation information associated with the house number of a house built on the land with the address number of another piece of land adjacent to the land with the address number corresponding to the partial identification information.

[0070] For example, when the partial identification information is a location number, the update unit 133 updates the land taxation information associated with the location number based on the house taxation information corresponding to a house built on a land corresponding to the land of the location number (for example, a land adjacent to the land of the location number). When the partial identification information is a house number, the update unit 133 may update the house taxation information associated with the house number based on the land taxation information of a land corresponding to the land on which the house corresponding to the house number is built (for example, a land adjacent to the land on which the house is built).

[0071] [Operation flow chart of taxation information management device 1] Fig. 12 is a flowchart of the operation of the taxation information management device 1 to update the taxation information. Fig. 12 starts from the point in time when the acquisition unit 131 acquires an instruction to check the taxation information from the information terminal 2 (S1). In the instruction acquired by the acquisition unit 131, a plurality of land specific information to be checked is specified.

[0072] The update unit 133 first selects one piece of land identification information (S2). Next, the update unit 133 compares the land taxation information associated with the selected land identification information with the house taxation information (S3). At this time, the update unit 133 may compare the land taxation information associated with the selected land identification information with the utilization status information. Details of this process will be described later.

[0073] Next, the update unit 133 judges whether or not the matching of the land taxation information associated with all the land identification information being checked has been completed, and if it judges that the matching of the land taxation information associated with all the land identification information has not been completed (NO in S4), it returns the process to S2. If the update unit 133 judges that the matching of the land taxation information associated with all the land identification information has been completed (YES in S4), it notifies the information terminal 2 of the matching result via the information provision unit 132 (S5).

[0074] Fig. 13 is a flow chart showing an example of the matching process (S3) in Fig. 12. The update unit 133 judges whether or not the house taxation information associated with the house identification information corresponding to the land identification information being checked or the usage status information corresponding to the land identification information indicates that a residential house is built on the land corresponding to the land identification information (S31). When the update unit 133 judges that the house taxation information indicates that a residential house is built (YES in S31), it judges whether or not the special exemption for residential land is applied in the land taxation information (S32).

[0075] If the special exemption for residential land is not applied in the land tax information (NO in S32), the update unit 133 determines that there is an error in the land tax information. In this case, the update unit 133 updates the land tax information so that the special exemption for residential land is applied in the land tax information (S33), and ends the process.

[0076] When the update unit 133 determines in the determination of S31 that the house taxation information does not indicate that a residential house is built (NO in S31), it determines whether or not the special exemption for residential land is applied in the land taxation information (S34). When the update unit 133 determines that the special exemption for residential land is applied in the land taxation information (NO in S34), it determines that there is an error in the land taxation information. In this case, the update unit 133 updates the land taxation information so that the special exemption for residential land is not applied in the land taxation information (S35), and ends the process.

[0077] When the update unit 133 determines that the residential land special exemption has not been applied in the land tax information determined in S34 (YES in S34), it determines that there is no error in the land tax information. At this time, the update unit 133 does not update the land tax information (S36) and ends the processing. When the update unit 133 determines that the residential land special exemption has been applied in the land tax information determined in S32 (YES in S32), it determines that there is no error in the land tax information. At this time, the update unit 133 does not update the land tax information (S36) and ends the processing.

[0078] [Variations] FIG. 14 is a diagram showing 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 taxation information and calculates the tax base amount based on the generated taxation information. In contrast, the taxation information management system S1 shown in FIG. 14 has a taxation information management device 1a which generates and manages taxation information, and a tax base amount calculation device 4 which calculates the tax base amount based on the taxation information generated by the taxation information management device 1a. In this case, the taxation information management device 1a may have the functions of each part of the control unit 13 shown in FIG. 4, and the tax base amount calculation device 4 may have the functions of each part of the control unit 13 shown in FIG. 4.

[0079] In this embodiment, an example has been described in which the storage unit 12 stores the usage status information in association with the land specific information. However, the present invention is not limited to this. For example, the storage unit 12 may store the usage status information in association with the house specific information. In this case, in the processing related to the usage status information in this specification, "land specific information" may be read as "house specific information".

[0080] [Effects of the taxation information management device 1] As described above, the update unit 133 judges whether or not there is an error in the land tax information based on the house tax information or the use status information. In this way, the update unit 133 can prevent the inability to calculate the appropriate tax base amount due to an error in the land tax information.

[0081] In summary, the taxation information management device 1 of this embodiment can achieve the following. (1) Determine whether there is an error in the land tax information. (2) If it is determined that there is an error in the land tax information, the land tax information is updated. (3) determining whether land tax information needs to be updated; (4) If it is determined that the land tax information needs to be updated, the land tax information is updated. (5) Update land tax information. (6) Calculate the tax base amount corresponding to the updated land tax information.

[0082] Further features of the present invention are summarized below. A seventh 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 registration information from a Legal Affairs Bureau, a memory unit that stores multiple taxation information including multiple land taxation information associated with multiple land identification information for identifying land and multiple house taxation information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house taxation information when the registration information indicates that a house subject to tax is built on land corresponding to a first house identification information among the multiple house identification information, and the house taxation information associated with the first house identification information is not stored in the memory unit.

[0083] If the update unit determines that a taxable house is built on land corresponding to the first house identification information in the registration information, and that the house tax information associated with the first house identification information is not stored in the memory unit and there is an error in the house tax information, the update unit may register the house tax information of the taxable house in association with the first house identification information so that it is subject to taxation.

[0084] The eighth 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 usage status information indicating the usage status of land or a building, a memory unit that stores multiple taxation information including multiple land taxation information associated with multiple land identification information for identifying land and multiple house taxation information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house taxation information when the usage status information indicates that a house subject to tax is built on land corresponding to a first land identification information among the multiple land identification information, and the house taxation information associated with the house identification information corresponding to the first land identification information is not stored in the memory unit.

[0085] If the update unit determines that a taxable house is built on land corresponding to the first land identification information in the usage information, and that the house tax information associated with the house identification information corresponding to the land identification information is not stored in the memory unit and there is an error in the house tax information, the update unit may register the house tax information of the taxable house in association with the house identification information corresponding to the first land identification information so that it is subject to taxation.

[0086] A ninth 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 registration information from a legal affairs bureau, a memory unit that stores multiple taxation information including multiple land taxation information associated with multiple land identification information for identifying land and multiple house taxation information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house taxation information when the registration information indicates that a house built on land corresponding to a first house identification information among the multiple house identification information has been registered as lost, and the house taxation information associated with the first house identification information is stored in the memory unit.

[0087] If the update unit determines that there is no taxable house built on the land corresponding to the first house identification information in the registration information, and that house tax information associated with the first house identification information is stored in the memory unit, and that there is an error in the house tax information, the update unit may update the house tax information of the taxable house in association with the first house identification information so that it is not subject to taxation.

[0088] A tenth 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 usage status information indicating the usage status of land or a building, a memory unit that stores multiple taxation information including multiple land taxation information associated with multiple land identification information for identifying land and multiple house taxation information associated with multiple house identification information for identifying a house, and an update unit that determines that there is an error in the house taxation information when the usage status information indicates that a house built on land corresponding to one first land identification information among the multiple land identification information has been lost, and house taxation information associated with the house identification information corresponding to the first land identification information is stored in the memory unit.

[0089] If the update unit determines that there is no house subject to taxation built on the land corresponding to the first land identification information in the usage information, and house taxation information associated with the house identification information corresponding to the first land identification information is stored in the memory unit, and that there is an error in the house taxation information, the update unit may register the house taxation information of the house subject to taxation in association with the house identification information corresponding to the first land identification information so that it is not subject to taxation.

[0090] The update unit 133 also refers to information other than the house identification information to determine whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house identification information. The information other than the house tax information is, for example, external information such as (1) electronic registration data (land registration information, house registration information), (2) land tax information, or (3) usage status information.

[0091] In addition, the update unit 133 may determine whether or not there is an error in the house taxation information stored in the storage unit 12 in association with the house identification information indicated by the registration information, in response to the acquisition unit 131 acquiring the electronic registration data including the registration information from the server 3. For example, when the acquisition unit 131 acquires the electronic registration data including the registration information from the server 3, the update unit 133 may determine whether or not there is an error in the house taxation information stored in the storage unit 12 in association with the house identification information indicated by the registration information.

[0092] Furthermore, when it is determined that the house taxation information contains an error, the update unit 133 updates the house taxation information. On the other hand, when it is determined that the house taxation information does not contain an error, the update unit 133 does not update the house taxation information.

[0093] In addition, the update unit 133 may determine whether or not there is an error in the house taxation information read from the memory unit 12 based on other information that is different from the taxation information stored in the memory unit 12 in association with partial identification information, which is at least a portion of the multiple house identification information.

[0094] 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]

[0095] 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 Information Provision Department 133 Update Department 1a Taxation information management device

Claims

1. A taxation information management device that manages taxation information used to calculate a tax base amount for fixed property tax, A storage unit that stores a plurality of taxation information including a plurality of land taxation information associated with a plurality of land identification information for identifying land, and a plurality of house taxation information associated with a plurality of house identification information for identifying a house; an update unit that determines that the land tax information needs to be updated when the house tax information stored in the memory unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land; A taxation information management device having the above configuration.

2. When the update unit determines that a residential house is built on the land corresponding to the first house identification information, and that the land taxation information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the residential land special exemption, and that updating of the land taxation information is necessary, the update unit updates the land taxation information stored in the memory unit in association with the land identification information corresponding to the first house identification information to a state in which the residential land special exemption is applied. The taxation information management device according to claim 1.

3. The present invention further includes a calculation unit which, when the house taxation information stored in the storage unit in association with the first house identification information indicates that a residential house is built on the land corresponding to the first house identification information, the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land, and when the update unit determines that the land taxation information needs to be updated and the update unit updates the land taxation information to a state in which the special exemption for residential land is applied, calculates a tax base amount based on the updated land taxation information. The taxation information management device according to claim 1 or 2.

4. The system further includes an acquisition unit for acquiring registration information from a legal affairs bureau; The update unit determines whether or not the land tax information associated with the land identification information indicated by the registration information needs to be updated in response to the acquisition unit acquiring the registration information. The taxation information management device according to any one of claims 1 to 3.

5. A taxation information management device that manages taxation information used to calculate a tax base amount for fixed property tax, A storage unit that stores a plurality of taxation information including a plurality of land taxation information associated with a plurality of land identification information for identifying land, and a plurality of house taxation information associated with a plurality of house identification information for identifying a house; an update unit that, when the house taxation information stored in the memory unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on land corresponding to the first house identification information, and when the land taxation information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land, determines that there is an error in the land taxation information and updates the land taxation information to a state in which the special exemption for residential land is applied; a calculation unit that calculates the tax base amount based on the updated land tax information when the update unit updates the land tax information to a state in which the special exemption for residential land is applied; A taxation information management device having the above configuration.

6. A taxation information management device that manages taxation information used to calculate a tax base amount for fixed property tax, A storage unit that stores a plurality of taxation information including a plurality of land taxation information associated with a plurality of land identification information for identifying land, and a plurality of house taxation information associated with a plurality of house identification information for identifying a house; an update unit that updates the land tax information to a state in which the special exemption for residential land is applied when the house tax information stored in the memory unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on the land corresponding to the first house identification information and when the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land; a calculation unit that calculates an assessment base amount based on the updated land tax information when the house tax information stored in the memory unit in association with the first house identification information indicates that a residential house is built on the land corresponding to the first house identification information, the land tax information stored in the memory unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land, and the update unit updates the land tax information to a state in which the special exemption for residential land is applied; and A taxation information management device having the above configuration.

7. A taxation information management method for managing taxation information used to calculate a tax base amount for fixed property tax, the method comprising: A step of referring to a storage unit that stores a plurality of taxation information including a plurality of land taxation information associated with a plurality of land identification information for identifying land and a plurality of house taxation information associated with a plurality of house identification information for identifying a house, and determining that the land taxation information needs to be updated when the house taxation information stored in the storage unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land. A taxation information management method comprising:

8. On the computer, A step of referring to a storage unit that stores a plurality of taxation information including a plurality of land taxation information associated with a plurality of land identification information for identifying land and a plurality of house taxation information associated with a plurality of house identification information for identifying a house, and determining that the land taxation information needs to be updated when the house taxation information stored in the storage unit in association with one first house identification information among the plurality of house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and when the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply the special exemption for residential land. A program that executes the following.

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