Tax Information Management Device, Tax Information Management Method, and Program

Abstract

To provide a tax information management device, method and program that make tax information used for calculating a tax base amount appropriate.SOLUTION: A tax information management device 1, which manages tax information used for calculating a tax base amount of a fixed asset tax, comprises: a storage unit 12 which stores plural pieces of tax information including plural pieces of land tax information associated with plural pieces of land specific information for specifying land and plural pieces of house tax information associated with plural pieces of house specific information for specifying houses; and an update unit 133 which determines that there is an error in the land tax information when it is indicated that a residential house is built on land corresponding to first house specific information in the house tax information stored in the storage unit 12 in association with the one first house specific information out of the plural pieces of house specific information, and a special case of residential land is not applied in the land tax information stored in the storage unit 12 in association with the land specific information corresponding to the first house specific information.SELECTED DRAWING: Figure 4

Description

Technical Field

[0001] The present invention relates to a tax information management device, a tax information management method, and a program for managing tax information used for calculating the taxable standard amount of fixed-asset tax.

Background Art

[0002] An information management device of a local government manages tax information consisting of items necessary for taxation in order to levy fixed-asset tax on land and houses (for example, Patent Document 1). In this information management device, when obtaining change information for updating tax information from a legal affairs bureau, on-site survey results, etc., the tax information is updated based on the obtained change information, and the taxable standard amount of fixed-asset tax is calculated based on the updated tax information.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] When calculating the taxable standard amount of fixed-asset tax based on tax information, for residential land that is the site of a house, special measures for reducing the tax burden of fixed-asset tax are applied. However, when a residential house such as a single-family house is built on a piece of land with a certain lot number, and the special case of residential land is not registered as tax information for this land, a problem occurs that an appropriate taxable standard amount of the land cannot be calculated when using this tax information.

[0005] Therefore, the present invention has been made in view of these points, and an object thereof is to make the tax information used for calculating the taxable standard amount appropriate.

Means for Solving the Problems

[0006] The tax information management device according to the first aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses. A storage unit that stores a plurality of tax information, and in the house tax information stored in the storage unit in association with one first house identification information among the plurality of house identification information, it indicates that a residential house is built on the land corresponding to the first house identification information, and when the special case for residential land is not applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, an update unit that determines that there is an error in the land tax information.

[0007] When the update unit determines that there is an error in the land tax information because a residential house is built on the land corresponding to the first house identification information and the special case for residential land is not applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information may be updated to a state where the special case for residential land is applied.

[0008] The tax information management device according to the second aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires usage status information indicating the usage status of land or a building, a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses. A storage unit that stores a plurality of tax information, and in the usage status information, it indicates that a residential house is built on the land corresponding to one first land identification information among the plurality of land identification information, and when the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, an update unit that determines that there is an error in the land tax information.

[0009] If a residential house is built on the land corresponding to the first land identification information, and the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, and it is determined that there is an error in the land tax information, the land tax information stored in the storage unit in association with the first land identification information may be updated to a state where the special case for residential land is applied.

[0010] The tax information management device according to the third aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses, and an update unit that determines that there is an error in the land tax information when a residential house is not built on the land corresponding to the first house identification information among the plurality of house identification information and the special case for residential land is applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information.

[0011] If a residential house is not built on the land corresponding to the first house identification information, and the special case for residential land is applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, and it is determined that there is an error in the land tax information, the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information may be updated to a state where the special case for residential land is not applied.

[0012] The tax information management device according to the fourth aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires usage status information indicating the usage status of land or a building, a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying a house. A storage unit that stores a plurality of tax information, and when it is not indicated in the usage status information that a residential house is built on the land corresponding to one of the plurality of land identification information, and a special case for residential land is applied in the land tax information stored in the storage unit in association with the first land identification information, an update unit that determines that there is an error in the land tax information.

[0013] When the update unit determines that there is no residential house built on the land corresponding to the first land identification information, and a special case for residential land is applied in the land tax information stored in the storage unit in association with the first land identification information, and there is an error in the land tax information, the land tax information stored in the storage unit in association with the first land identification information may be updated to a state where the special case for residential land is not applied.

[0014] The tax information management device further includes an acquisition unit that acquires registration information from the legal affairs bureau, and the update unit may determine whether there is an error in the land tax information associated with the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information.

[0015] The tax information management method according to the fifth aspect of the present invention includes steps of: identifying the house tax information stored in association with one first house identification information among a plurality of house tax information associated with a plurality of house identification information for identifying a house, which are executed by a computer; identifying the land tax information stored in association with the land identification information corresponding to the first house identification information among a plurality of land tax information associated with a plurality of land identification information for identifying land; and determining that there is an error in the land tax information when the identified house tax information indicates that a residential house is built on the land corresponding to the first house identification information and the special case for residential land is not applied in the identified land tax information.

[0016] The program according to the sixth aspect of the present invention causes a computer to execute steps of: identifying the house tax information stored in association with one first house identification information among a plurality of house tax information associated with a plurality of house identification information for identifying a house; identifying the land tax information stored in association with the land identification information corresponding to the first house identification information among a plurality of land tax information associated with a plurality of land identification information for identifying land; and determining that there is an error in the land tax information when the identified house tax information indicates that a residential house is built on the land corresponding to the first house identification information and the special case for residential land is not applied in the identified land tax information.

Advantages of the Invention

[0017] According to the present invention, there is an effect of making the tax information used for calculating the taxable standard amount have appropriate content.

Brief Description of the Drawings

[0018]

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[0019] [Overview of Taxation Information Management System S] FIG. 1 is a diagram showing the overview of the taxation information management system S of the present embodiment. The taxation information management system S is a system for a local government such as a municipality to manage the taxable standard 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, for example, in the offices and branches of local governments.

[0020] The tax information management device 1 is, for example, a computer. The tax information management device 1 is connected to a server 3 managed by a legal affairs bureau or the like via a network N1. The tax information management device 1 generates tax information. The tax information includes land tax information for taxing land and house tax information for taxing houses. The tax information management device 1 manages the generated tax information. The tax information management device 1 calculates the taxable standard amount of fixed asset tax based on the generated tax information.

[0021] The tax information management device 1 stores a tax information database in which the generated tax information is registered in a storage medium, and displays the tax information on the information terminal 2 in response to a request from one or more information terminals 2 connected via a network N2. The information terminal 2 is, for example, a computer used by a local government official. 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 tax information. FIG. 3 is a table showing an example of house tax information. The tax information shown in FIG. 2 shows the contents of each item related to the land stored in association with the land specific information managed in the tax information database. The tax information shown in FIG. 3 shows the contents of each item related to the house stored in association with the house specific information managed in the tax information database. The land specific information is information for identifying the land, and is, for example, a location number, a real estate number, or a property number. The house specific information is information for identifying the house, and is, for example, a location number, a house number, a real estate number, or a property number. The contents of the items of the tax information shown in FIGS. 2 and 3 are generated based on the contents of the registration information included in the registered electronic data obtained from the server 3, or are input by a local government official.

[0023] The tax information management device 1 generates land tax information based on the registration information contained in the registered electronic data acquired from the server 3. However, there may be cases where the generated land tax information does not match the current situation. For example, although a residential house is built on the land corresponding to a certain land identification information, the special case for residential land may not be applied in the land tax information corresponding to the said land identification information.

[0024] For checking the land tax information, the tax information management device 1 identifies or acquires other information corresponding to the same land identification information as the land identification information of the land tax information to be checked. For example, the tax information management device 1 identifies the house identification information corresponding to this land identification information and identifies or acquires other information corresponding to this house identification information. The other information corresponding to the house identification information is, for example, house tax information. For example, both the land identification information and the house identification information indicate the location number. At this time, the house identification information corresponding to the land identification information is, as an example, the house identification information indicating the same location number as the land identification information.

[0025] Also, when the land identification information is the location number and the house identification information is the house number, the house identification information corresponding to the land identification information may be, as an example, the house identification information indicating the house built on the land indicated by the land identification information. The tax information management device 1 reads out from the storage unit a table associating the land identification information with the house identification information indicating the house built on the land indicated by the land identification information, and refers to this table to identify the house identification information indicating the house built on the land indicated by the land identification information.

[0026] In addition, the other information corresponding to the land specific information may be the house tax information stored by the tax 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 the land tax information corresponding to the land of the other land specific information adjacent to the land corresponding to this land specific information, where it has been found from the tax information, evaluation information, etc. of the land corresponding to this land specific information or the land corresponding to the other adjacent land specific information that it is used integrally with the land corresponding to this land specific information. The other information corresponding to the land specific information may be the house tax information corresponding to the house specific information of the house built on the land of the other land specific information adjacent to the land corresponding to this land specific information, where it has been found from the tax 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 that it is used integrally with the land corresponding to this land specific information.

[0027] In addition, the other information corresponding to the land specific information may be the usage status information stored by the tax information management device 1 in association with this land specific information. Also, the other information corresponding to the land specific information may be the usage status information stored by the tax 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 usage status information is information indicating the usage status of the land or the building. The usage status information includes the photographed image of the land corresponding to the land specific information or the building built on the land corresponding to this land specific information, the map image corresponding to this land specific information, the on-site investigation result of the land corresponding to this land specific information or the building built on the land corresponding to this land specific information, the house survey for calculating the evaluation amount, the application documents in the case where a declaration of loss has been made from the person who should apply for the loss registration, the permission or notification based on the Agricultural Land Law, the Fire Service Act, etc., or the evaluation information such as the site division indicating the situation similar classification or the integrated use of the land, and external information such as the resident registration information. The map image is an arbitrary form of image indicating the position or shape of the land or the building, such as a topographic map, a residential map, a lot number map, a public map, a land area survey map, a sectional map, a building drawing, a floor plan, a design drawing, or a floor plan.

[0028] The following describes the outline of the processing in the tax information management system S. First, the tax information management device 1 acquires registered electronic data from the server 3 ((1) in Fig. 1). The tax information management device 1 acquires usage status information ((2) in Fig. 1). The tax information management device 1 generates tax information based on various registration information included in the acquired registered electronic data ((3) in Fig. 1). The tax information management device 1 specifies the land tax information corresponding to the land identification information to be checked for the purpose of checking the land tax information. The tax information management device 1 determines whether the specified land tax information is consistent with the acquired usage status information.

[0029] The tax information management device 1 specifies other information corresponding to the land identification information to be checked ((4) in Fig. 1). The tax information management device 1 determines whether the specified land tax information is consistent with the specified other information. The tax information management device 1 determines whether there is an error in the information indicating whether the special case for residential land is applied in the specified land tax information based on the acquired usage status information ((5) in Fig. 1). The tax information management device 1 determines whether there is an error in the information indicating whether the special case for residential land is applied in the specified land tax information based on the specified other information ((5) in Fig. 1).

[0030] When the tax information management device 1 determines that there is an error in the information indicating whether the special case for residential land is applied in the land tax information, it updates the land tax information so that the information indicating whether the special case for residential land is applied in the land tax information is consistent with the above-mentioned other information. In this way, the tax information management device 1 can prevent an appropriate tax standard amount from not being calculated due to an error in the land tax information.

[0031] [Configuration of Tax Information Management Device 1] Fig. 4 is a diagram showing the configuration of the tax information management device 1. The tax information management device 1 includes a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 includes an acquisition unit 131, an information providing 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 for 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. Also, the communication unit 11 transmits the data received from the control unit 13. For example, the communication unit 11 transmits display data received from the control unit 13 to the information terminal 2 so that the display data can be 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 the program executed by the control unit 13. Also, the storage unit 12 stores the registration information included in the registered electronic data received by the communication unit 11 from the server 3, and a plurality of tax information created based on the registration information or external information. The tax information includes a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality 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 providing unit 132, and an update unit 133 by executing the program stored in the storage unit 12. The control unit 13 may further include a calculation unit (not shown) for calculating the tax standard amount of land. This calculation unit may calculate the tax standard amount of a house. The calculation unit calculates the tax standard amount of land based on the land tax information stored in the storage unit 12. The calculation unit calculates the tax standard amount of a 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 later, the calculation unit calculates the tax standard 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 standard amount of a house based on the updated house tax information.

[0035] The acquisition unit 131 acquires various types of information via the communication unit 11. The acquisition unit 131 acquires registration electronic data including registration information (for example, land registration information or house registration information) created by the legal affairs bureau from the legal affairs bureau. The acquisition unit 131 causes the registration information included in the acquired registration electronic data to be stored in the storage unit 12. The acquisition unit 131 causes the registration information to be stored in the storage unit 12 in association with the land specific information or house specific information included in the registration information. The update unit 133 creates tax information including land tax information or house tax information based on the registration information, and causes the created tax information to be stored in the storage unit 12. When the registration information and tax information corresponding to the land specific information or house specific information included in the registration information are already stored in the storage unit 12, the update unit 133 updates the stored registration information and tax information with the acquired registration information and the created new tax information, and causes the original stored registration information and tax information to be stored in the storage unit 12 as history information.

[0036] The update unit 133 identifies the land specific information or house specific information included in the registration information stored in the storage unit 12, and reads out the tax information stored in the storage unit 12 in association with the identified land specific information or house specific information. Subsequently, the update unit 133 matches the content of the item included in the tax information corresponding to one or more items included in the registration information notified from the communication unit 11 among the plurality of items included in the read tax information with the content of the registration information, thereby updating the stored tax information to new tax information. When updating the stored tax information to new tax information, the update unit 133 may cause the original stored tax information to be stored in the storage unit 12 as history information.

[0037] In addition, the acquisition unit 131 may acquire usage status information indicating the usage status of land or a building. The usage status information is, for example, a captured image of land corresponding to certain land identification information or a building built on the land corresponding to the land identification information, a map image corresponding to the land identification information, a field survey result of the land corresponding to the land identification information or a building built on the land corresponding to the land identification information, a house survey for calculating an appraisal value, a declaration document when a declaration of loss is made by a person who should apply for a loss registration, a permit or notification based on laws such as the Agricultural Land Law and the Fire Service Law, or appraisal information such as a plot showing a similar situation classification or integrated use of land, information indicating resident registration information, etc. The acquisition unit 131 acquires the usage status information in association with the land identification information. The acquisition unit 131 acquires the usage status information from, for example, the information terminal 2 used by a field surveyor or the information terminal 2 of an official in the government office where the tax information management device 1 is managed. The acquisition unit 131 stores the acquired usage status information in the storage unit 12 in association with the land identification information. The acquisition unit 131 outputs the acquired usage status information to the update 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 tax 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 tax information. The information providing unit 132 reads out, for example, the land tax information stored in the storage unit 12 in association with the land identification information designated from the information terminal 2 or the house tax information stored in the storage unit 12 in association with the house identification information designated from the information terminal 2, and transmits the read land tax information or house tax 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 standard amount calculated by the calculation unit.

[0039] [Update of Land Tax Information When Special Provisions for Residential Land are not Applied] The update unit 133 refers to information different from the land tax information and determines whether there is an error in the land tax information stored in the storage unit 12 in association with the land identification information. The information different from the land tax information is, for example, external information such as (1) registration electronic data (land registration information and house registration information), (2) house tax information, or (3) usage status information.

[0040] Further, the update unit 133 may determine whether there is an error in the land tax 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 the registration electronic data including the registration information from the server 3. For example, when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3, the update unit 133 may determine whether there is an error in the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information.

[0041] When the update unit 133 determines that there is an error in the land tax information, it updates the land tax information. On the other hand, when the update unit 133 determines that there is no error in the land tax information, it does not update the land tax information. FIGS. 5, 7, and 9 to 11 are diagrams showing examples of the update of the land tax information by the update unit 133. FIGS. 6 and 8 are diagrams showing examples of the update of the house tax information by the update unit 133. FIG. 5 is a diagram showing an example of the land tax information stored in the storage unit 12. FIG. 6 is a diagram showing an example of the house tax information stored in the storage unit 12.

[0042] The update unit 133 identifies the house tax information stored in the storage unit 12 in association with one piece of house identification information (corresponding to the first house identification information) among the plurality of house tax information corresponding to the plurality of house identification information in the registration electronic 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 the identified house tax information indicates that a residential house is built. Further, the update unit 133 determines whether 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 piece of first land identification information.

[0043] The update unit 133 specifies the land tax information stored in the storage unit 12 in association with the first house identification information or the land identification information corresponding to the land on which a residential house is shown to be built in the usage status information, among the plurality of land tax information corresponding to the plurality of land identification information in the registered electronic 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 a special case for residential land is applied in the specified land tax information. In the example of FIG. 5, among the many items included in the land tax information, the location number, the taxable land category, the taxable land area, and the presence or absence of the application of the special case for residential land, as an example of the land identification information, are shown. For example, in the column indicating the application of the special case for residential land associated with the location number "No. 3", a circle mark indicating that the special case for residential land is applied is attached. In the column indicating the application of the special case for residential land associated with the location number "No. 4-2", a cross mark indicating that the special case for residential land is not applied is attached.

[0044] In the example of FIG. 6, among the many items included in the house tax information, the location number, the house number, the type of building, and the usage status of the building, as an example of the house identification information, are shown. The update unit 133 determines that a residential house is built when the type of building is "residence". On the other hand, the update unit 133 determines that a residential house is not built when the type of building is other than "residence".

[0045] For example, in the example of FIG. 6, since the type of building associated with the location number "No. 4-2" is "residence", the update unit 133 determines that a residential house is built.

[0046] When the items included in the land tax information do not match the items included in the building tax information, the update unit 133 determines that there is an error in the land tax information. For example, when in the building tax information stored in the storage unit 12 in association with one piece of building identification information (corresponding to the first building identification information) among a plurality of pieces of building identification information, it is indicated that a residential building is built on the land corresponding to the first building identification information, and when the special case for residential land is not applied in the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the first building identification information, the update unit 133 determines that there is an error in the land tax information.

[0047] At this time, the update unit 133 updates the land tax information so as to apply the special case for residential land in the land tax information stored in the storage unit 12 in association with this land identification information. The update unit 133 stores the updated land tax information in the storage unit 12 in association with the same land identification information as before to update the land tax information, and stores the original stored tax information 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 of the taxable standard amount by the calculation unit.

[0048] FIG. 7 shows the land tax information after the update unit 133 updates the land tax information shown in FIG. 5 based on the building tax information shown in FIG. 6. The updated part in FIG. 7 is underlined with larger characters than other characters. In the example of FIG. 7, the update unit 133 updates the land tax information so as to apply the special case for residential land in the land tax information corresponding to the location number "4-2". In the column for applying the special case for residential land corresponding to the location number "4-2", a circle mark indicating the application of the special case for residential land is attached. The update unit 133 updates the taxable land use to "residential land" in the land tax information corresponding to the location number "4-2".

[0049] [Update of Land Tax Information When the Special Case for Residential Land is Applied] The update unit 133 refers to the house tax information associated with one piece of house identification information among the registered electronic data or usage status information acquired by the acquisition unit 131, or the multiple pieces of house identification information in the information received from the information terminal 2, and determines whether or not the house tax information indicates that a residential house is built on the land corresponding to this house identification information. Further, the update unit 133 may determine whether or not the usage status information acquired in association with the land identification information indicates that a residential house is built on the land corresponding to one piece of first land identification information. The update unit 133 determines whether or not a special case for residential land is applied to the land tax information stored in the storage unit 12 in association with the land identification information corresponding to this house identification information or usage status information.

[0050] For example, when the update unit 133 determines that a special case for residential land is applied to the land tax information stored in the storage unit 12 in association with this land identification information, and the house tax information does not indicate that a residential house is built on the land corresponding to this house identification information, the update unit 133 determines that there is an error in the land tax information because the land tax information does not match the house tax information.

[0051] At this time, the update unit 133 updates the land tax information so that the special case for residential land is not applied to the land tax information stored in the storage unit 12 in association with this land identification information. FIG. 8 is a diagram showing another example of the update of the house tax information by the update unit 133. FIG. 9 is a diagram showing another example of the update of the land tax information by the update unit 133. As shown in FIG. 5, it is assumed that the update unit 133 determines that a special case for residential land is applied to the land tax information before update corresponding to the location number "No. 2".

[0052] The update unit 133 determines that the building type is "store" in the house tax information corresponding to the same location number "No. 2" shown in the example of FIG. 8. Since the land tax information and the house tax information corresponding to the same location number "No. 2" do not match, the update unit 133 determines that there is an error in the land tax information. FIG. 9 shows the land tax information after the update unit 133 updates the land tax information shown in FIG. 5 based on the house tax information shown in FIG. 8. The updated part in FIG. 9 is underlined with larger characters than other characters. In the column for the application of special cases for residential land corresponding to the location number "No. 2" in FIG. 9, a cross mark indicating that the special case for residential land is not applied is attached. As shown in FIG. 9, the update unit 133 updates the land tax information so that the special case for residential land is not applied in the land tax information corresponding to the location number "No. 2".

[0053] [Update for Each Classification of Residential Land] When applying the special case for residential land to a certain piece of land, for the part of this land that is 200 square meters or less, the fixed asset tax, etc. is reduced as small-scale residential land. For the part of this land that exceeds 200 square meters, the fixed asset tax, etc. is reduced at a different rate from that of small-scale residential land as general residential land. On the other hand, when the special case for residential land is not applied to a certain piece of land, this land is treated as non-residential land where the reduction of fixed asset tax, etc. based on the special case for residential land is not made.

[0054] FIGS. 10 and 11 are diagrams showing another example of the update of land tax information by the update unit 133. In the example of FIG. 10, in the land tax information corresponding to the location number as an example of land identification information, if the land area (area) of small-scale residential land or general residential land is not 0 square meters, the special case for residential land is applied to this small-scale residential land or general residential land. For example, in the land tax information corresponding to the location number "No. 4-1", the breakdown of the land areas of small-scale residential land, general residential land, and non-residential land is 180 square meters, 0 (zero) square meters, and 0 square meters in sequence. In this land tax information, since the land area of small-scale residential land is a value larger than 0 square meters, the special case for residential land is applied.

[0055] For example, it is assumed that the update unit 133 refers to the land tax information corresponding to the location number "No. 1, Lot 4" shown in FIG. 10 and determines that the special case for residential land is applied as described above. It is assumed that the update unit 133 refers to the building tax information (not shown) corresponding to the same location number "No. 1, Lot 4" and determines that no residential building is built in this building tax information. At this time, since the land tax information and the building tax information do not match, the update unit 133 determines that there is an error in the land tax information. The update unit 133 updates the breakdown of the floor area (area) of small-scale residential land, general residential land, and non-residential land in the land tax information so that the special case for residential land is not applied in the land tax information corresponding to this location number "No. 1, Lot 4".

[0056] FIG. 11 shows an example of the updated land tax information. In FIG. 11, the updated part is underlined with larger characters than other characters. In the example of FIG. 11, in the land tax information corresponding to the location number "No. 1, Lot 4", the breakdown of the floor area of small-scale residential land, general residential land, and non-residential land is 0 square meters, 0 square meters, and 180 square meters in order. In this land tax information, both the small-scale residential land and the general residential land are 0 square meters, and the part to which the special case for residential land is applied is not included in the land of this location number "No. 1, Lot 4". Therefore, it can be seen that the special case for residential land is not applied to the land of this location number "No. 1, Lot 4".

[0057] The update unit 133 may specify the breakdown of the floor area of small-scale residential land, general residential land, and non-residential land in the land tax information by referring to the building specific information corresponding to the land specific information of the land tax information to be checked or the building tax information stored in the storage unit 12 in association with the building specific information corresponding to this land specific information. The update unit 133 determines whether the breakdown of the floor area of small-scale residential land, etc. in the land tax information to be checked matches based on the type of building, the floor area of the building, the floor area of the building, the total floor area of the building, the occupancy rate, the structure of the building, the number of floors of the building, etc. in the building tax information.

[0058] When the breakdown of the land area of small-scale residential land etc. in the land taxation information to be checked does not match the building taxation information, the update unit 133 may determine that there is an error in the land taxation information, and update the breakdown of the land area of small-scale residential land etc. in the land taxation information to be consistent based on the type of building, the floor area of the building, the floor area of the building, the gross floor area of the building, the occupancy ratio, the structure of the building, the number of floors of the building, etc. in the building taxation information. On the other hand, when the breakdown of the land area of small-scale residential land etc. in the land taxation information matches the building taxation information, the update unit 133 may determine that there is no error in the land taxation information. At this time, the update unit 133 does not update the land taxation information.

[0059] In addition, when both the land areas of small-scale residential land and general residential land in the land taxation information to be checked are 0 square meters and a special case for residential land is applied in the land taxation information to be checked, the update unit 133 may determine that there is an error in the land taxation information. At this time, the update unit 133 may update the land taxation information so that the special case for residential land is not applied.

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

[0061] When the update unit 133 determines that there is an error in the land taxation information, instead of updating the information indicating whether to apply the special case for residential land in the land taxation information, it may store the information indicating that there is an error in the land taxation information as one of the items included in the building taxation information.

[0062] When the land evaluation is reviewed every few years, the update unit 133 may determine that it is not necessary to update the land tax information until the timing of the review of the land evaluation, and may determine that it is necessary to update the land tax information when the timing of the review of the land evaluation arrives. The update unit 133 may update the information indicating whether to apply the special case of residential land in the land tax information according to the timing of the review of the land evaluation.

[0063] [Update Based on External Information 1] In addition, instead of the house tax information, the update unit 133 may refer to the usage status information acquired by the acquisition unit 131 to determine whether there is an error in the land tax information. For example, when the usage status information indicates that a residential house is built on the land corresponding to one of the plurality of land identification information, and the special case of residential land is not applied in the land tax information stored in the storage unit 12 in association with the land identification information, the update unit 133 determines that there is an error in the land tax information.

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

[0065] When the captured image or the like indicating the usage status corresponding to the location number "No. 4-2" shows that a residential house is included in an area of a predetermined ratio or a predetermined area or more of the land, the update unit 133 may update the land tax information so as to apply the special case for residential land in the land tax information corresponding to the location number "No. 4-2".

[0066] [Update Based on External Information 2] Further, even when the special case for residential land is applied in the land tax information, the update unit 133 may refer to the usage status information indicating the usage status of the land or the building and determine whether there is an error in the land tax information in the same manner as when the special case for residential land is not applied in the land tax information. For example, when the usage status information does not indicate that a residential house is built on the land corresponding to one of the plurality of land identification information, and the special case for residential land is applied in the land tax information stored in the storage unit 12 in association with the land identification information, the update unit 133 determines that there is an error in the land tax information.

[0067] As shown in FIG. 5, it is assumed that the update unit 133 determines that the special case for residential land is applied in the land tax information corresponding to the location number "No. 2". It is assumed that the update unit 133 determines that a "store" is built on the land of this location number in the usage status information indicated by the captured image, map image, etc. corresponding to the location number "No. 2" shown in FIG. 8. At this time, since the land tax information does not match the captured image or the like indicating the usage status, the update unit 133 determines that there is an error in the land tax information corresponding to the location number "No. 2" shown in FIG. 5. At this time, as described above, the update unit 133 updates the land tax information so as not to apply the special case for residential land in the land tax information corresponding to the location number "No. 2" (FIG. 9).

[0068] The update unit 133 may use a machine learning model to determine whether a residential house is built in the captured image. For example, when a captured image of the land use situation of a certain piece of land is input, the update unit 133 inputs the captured image obtained by the acquisition unit 131 into a machine learning model that outputs a result of determining whether a building is included in the land, and obtains the determination result output from the machine learning model, thereby determining whether a residential house is built on the land. When inputting a captured image of the land, the update unit 133 may update the tax information using a machine learning model that outputs the type of building included in the captured image.

[0069] The update unit 133 may determine whether there is an error in the land tax information read from the storage unit 12, particularly the information indicating whether a special case for residential land is applied, based on other information different from the tax information stored in the storage unit 12 in association with a partial identification information, which is at least a part of the plurality of land identification information. The other information different from the tax information corresponding to the partial identification information is, for example, tax information associated with the location number of another piece of land adjacent to the land corresponding to the location number of the partial identification information, or tax information associated with the house number of a house built on another piece of land with a different location number adjacent to the land corresponding to the location number of the partial identification information.

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

[0071] [Operation flowchart of the tax information management device 1] FIG. 12 is a flowchart of the operation in which the tax information management device 1 updates tax information. FIG. 12 starts from the point in time when the acquisition unit 131 acquires an instruction to check tax information from the information terminal 2 (S1). In the instruction acquired by the acquisition unit 131, it is assumed that a plurality of land identification information to be checked is specified.

[0072] The update unit 133 first selects one piece of land identification information (S2). Subsequently, the update unit 133 collates the land tax information and the house tax information associated with the selected land identification information (S3). At this time, the update unit 133 may collate the land tax information associated with the selected land identification information and the usage status information. Details of this process will be described later.

[0073] Subsequently, the update unit 133 determines whether the collation of the land tax information associated with all the land identification information to be checked has been completed. If it is determined that the collation of the land tax information associated with all the land identification information has not been completed (NO in S4), the process returns to S2. If the update unit 133 determines that the collation of the land tax information associated with all the land identification information has been completed (YES in S4), the result of the collation is notified to the information terminal 2 via the information providing unit 132 (S5).

[0074] FIG. 13 is a flowchart showing an example of the collation process (S3) in FIG. 12. The update unit 133 determines whether the house tax information associated with the house identification information corresponding to the land identification information to be 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). If the update unit 133 determines that the house tax information, etc. indicates that a residential house is built (YES in S31), it determines whether a special case for residential land is applied in the land tax information (S32).

[0075] When the update unit 133 determines that there is an error in the land tax information when the special case for residential land is not applied in the land tax information (NO in S32), the update unit 133 updates the land tax information so as to apply the special case for residential land (S33) and ends the process.

[0076] When the update unit 133 determines that it is not indicated that a residential house is built in the house tax information or the like in the determination of S31 (NO in S31), the update unit 133 determines whether the special case for residential land is applied in the land tax information (S34). When the update unit 133 determines that the special case for residential land is applied in the land tax information (NO in S34), the update unit 133 determines that there is an error in the land tax information. At this time, the update unit 133 updates the land tax information so as not to apply the special case for residential land (S35) and ends the process.

[0077] When the update unit 133 determines that there is no error in the land tax information when it determines that the special case for residential land is not applied in the land tax information in the determination of S34 (YES in S34), the update unit 133 does not update the land tax information (S36) and ends the process. When the update unit 133 determines that there is no error in the land tax information when the special case for residential land is applied in the land tax information in the determination of S32 (YES in S32), the update unit 133 does not update the land tax information (S36) and ends the process.

[0078] [Modification Example] FIG. 14 is a diagram showing the configuration of a tax information management system S1, which is a modified example of the tax information management system S. In the tax information management system S shown in FIG. 1, an example was illustrated in which the tax information management device 1 generates and manages tax information and calculates a taxable standard amount based on the generated tax information. On the other hand, the tax information management system S1 shown in FIG. 14 individually includes a tax information management device 1a that generates and manages tax information, and a taxable standard amount calculation device 4 that calculates a taxable standard amount based on the tax information generated by the tax information management device 1a. In this case, the tax information management device 1a may have the functions of each part of the control unit 13 shown in FIG. 4, and the taxable standard amount calculation device 4 may have the functions of each part of the control unit 13 shown in FIG. 4.

[0079] In the present embodiment, an example in which the storage unit 12 stores the usage status information in association with the land identification information has been described. 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 identification information. In this case, in the processing related to the usage status information in this specification, "land identification information" may be read as "house identification information" respectively.

[0080] [Effect by Tax Information Management Device 1] As described above, the update unit 133 determines whether there is an error in the land tax information based on the house tax information or the usage status information. In this way, the update unit 133 can suppress the situation where an appropriate taxable standard amount is not calculated due to an error in the land tax information.

[0081] Summarizing, the tax information management device 1 of the present 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, update the land tax information. (3) Determine whether it is necessary to update the land tax information. (4) If it is determined that it is necessary to update the land tax information, update the land tax information. (5) Update the land tax information. Calculate the taxable standard amount corresponding to the updated land tax information.

[0082] Another feature of the present invention is summarized below. The tax information management device according to the seventh aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires registration information from the legal affairs bureau, and a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses. A storage unit that stores a plurality of tax information, and in the registration information, it is indicated that a house subject to tax is built on the land corresponding to one of the plurality of house identification information, and the house tax information associated with the first house identification information is not stored in the storage unit. An update unit that determines that there is an error in the house tax information.

[0083] When the update unit determines that there is an error in the house tax information because a house subject to tax is built on the land corresponding to the first house identification information in the registration information and the house tax information associated with the first house identification information is not stored in the storage unit, the house tax information of the house subject to tax may be registered in association with the first house identification information so as to be subject to tax.

[0084] The tax information management device according to the eighth aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires usage status information indicating the usage status of land or a building, and a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house, and an update unit that determines that there is an error in the house tax information when the usage status information indicates that a house subject to tax is built on the land corresponding to one first land identification information among the plurality of land identification information and the house tax information associated with the house identification information corresponding to the first land identification information is not stored in the storage unit.

[0085] When the update unit determines that there is an error in the house tax information because a house subject to tax is built on the land corresponding to the first land identification information in the usage status information and the house tax information associated with the house identification information corresponding to the land identification information is not stored in the storage unit, the house tax information of the house subject to tax may be registered so as to be subject to tax in association with the house identification information corresponding to the first land identification information.

[0086] The tax information management device according to the ninth aspect of the present invention is a tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires registration information from the legal affairs bureau, and a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house, and an update unit that determines that there is an error in the house tax information when the registration information indicates that a house built on the land corresponding to one first house identification information among the plurality of house identification information has been deregistered and the house tax information associated with the first house identification information is stored in the storage unit.

[0087] When the update unit determines that there is no house subject to taxation built on the land corresponding to the first house identification information in the registration information, and the house taxation information associated with the first house identification information is stored in the storage unit and there is an error in the house taxation information, the house taxation information of the house subject to taxation may be updated so as not to be subject to taxation in association with the first house identification information.

[0088] The taxation information management device according to the tenth aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of fixed asset tax, and includes an acquisition unit that acquires usage status information indicating the usage status of land or buildings, 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 houses, and a storage unit that stores a plurality of taxation information, 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 the land corresponding to one of the plurality of land identification information, i.e., the first land identification information, has been lost and the house taxation information associated with the house identification information corresponding to the first land identification information is stored in the storage unit.

[0089] When 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 status information, and the house taxation information associated with the house identification information corresponding to the first land identification information is stored in the storage unit and there is an error in the house taxation information, the house taxation information of the house subject to taxation may be registered so as not to be subject to taxation in association with the house identification information corresponding to the first land identification information.

[0090] Further, the update unit 133 refers to information different from the house identification information to determine whether there is an error in the house taxation information stored in the storage unit 12 in association with the house identification information. Information different from the house taxation information is, for example, external information such as (1) registered electronic data (land registration information and house registration information), (2) land taxation information, or (3) usage status information.

[0091] Further, upon the acquisition unit 131 acquiring registration electronic data including registration information from the server 3, the update unit 133 may determine whether there is an error in the property tax information stored in the storage unit 12 in association with the property identification information indicated by the registration information. For example, when the acquisition unit 131 acquires registration electronic data including registration information from the server 3, the update unit 133 may determine whether there is an error in the property tax information stored in the storage unit 12 in association with the property identification information indicated by the registration information.

[0092] Also, when it is determined that there is an error in the property tax information, the update unit 133 updates the property tax information. On the other hand, when it is determined that there is no error in the property tax information, the update unit 133 does not update the property tax information.

[0093] Further, the update unit 133 may determine whether there is an error in the property tax information read from the storage unit 12 based on other information different from the tax information stored in the storage unit 12 in association with partial identification information which is at least part of a plurality of property identification information.

[0094] As described above, the present invention has been described using embodiments. However, 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. For example, all or part of the device can be configured by being functionally or physically distributed and integrated in any unit. Also, new embodiments resulting from any combination of a plurality of embodiments are included in the embodiments of the present invention. The effects of the new embodiments resulting from the combination have the effects of the original embodiments combined.

Explanation of Reference Numerals

[0095] 1 Tax Information Management Device 2 Information Terminal 3 Server 4 Tax Standard Amount Calculation Device 11 Communication Unit 12 Storage Unit 13 Control Unit 131 Acquisition Unit 132 Information Provision Department 133 Update Department 1a Tax Information Management Device

Claims

1. A tax information management device for managing tax information used in calculating the taxable standard amount of fixed-asset tax, comprising: An acquisition unit that acquires usage status information indicating the usage status of land or buildings; A storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses; An update unit that determines that the land tax information needs to be updated when the usage status information indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, and the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information; A tax information management device having the above.

2. When the update unit determines that a residential house is built on the land corresponding to the first land identification information, the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, and the land tax information needs to be updated, the update unit updates the land tax information stored in the storage unit in association with the first land identification information to a state where the special case for residential land is applied. The tax information management device according to Claim 1.

3. When the usage status information indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, and the update unit determines that the land tax information needs to be updated, and when the update unit updates the land tax information to a state where the special case for residential land is applied, the tax information management device further comprises a calculation unit that calculates the taxable standard amount based on the updated land tax information. The tax information management device according to Claim 1 or 2.

4. A tax information management device for managing tax information used in calculating the taxable standard amount of fixed-asset tax, comprising: An acquisition unit that acquires usage status information indicating the usage status of land or buildings; A storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses; In the usage status information, it indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, and when the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, it is determined that there is an error in the land tax information, and an update unit that updates the land tax information to a state where the special case for residential land is applied; When the update unit updates the land tax information to a state where the special case for residential land is applied, a calculation unit that calculates the taxable standard amount based on the updated land tax information; A tax information management device having the above.

5. A tax information management device that manages tax information used for calculating the taxable standard amount of fixed asset tax, An acquisition unit that acquires usage status information indicating the usage status of land or a building; A storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses; In the usage status information, it indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, and when the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, an update unit that updates the land tax information to a state where the special case for residential land is applied; A tax information management device having the above.

6. In the usage status information, it indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, and when the update unit updates the land tax information to a state where the special case for residential land is applied, it further includes a calculation unit that calculates the taxable standard amount based on the updated land tax information. The tax information management device according to Claim 5.

7. A tax information management method for managing tax information used for calculating the taxable standard amount of fixed asset tax, which is executed by a computer, A step of acquiring usage status information indicating the usage status of land or a building; Referring to a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses, and determining that the land tax information needs to be updated when the usage status information obtained indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, and the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information; A tax information management method having the above.

8. Causing a computer to: obtain usage status information indicating the usage status of land or a building; Referring to a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying houses, and determining that the land tax information needs to be updated when the usage status information obtained indicates that a residential house is built on the land corresponding to one piece of first land identification information among the plurality of land identification information, and the special case for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information; A program for causing the above to be executed.

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