Business support device, business support method, and business support program

Abstract

To support tax fare adjustment work accompanying the change of an owner of real estate.SOLUTION: A tax estimate calculation section by parcel unit calculates an estimated tax amount for each section in a predetermined fiscal year. A tax estimated calculation section in residence relocation unit calculates an estimated tax amount from a planned transfer date of a resident to a section to a year-end date of the predetermined fiscal year. The tax estimate calculation section by parcel unit calculates a fixed amount of tax for each parcel in a predetermined fiscal year. The tax estimated calculation section in residence relocation unit calculates a fixed amount of tax from a relocation date of the resident to the parcel to a year end date of the predetermined fiscal year. A difference calculation unit calculates a difference between the calculated estimated amount and the fixed amount of tax. A data generation unit generates payment request data for refunding the difference to the resident when the fixed amount of tax is smaller than the estimated amount, and generates charge request data for additionally charging the difference to the resident when the fixed amount of tax is larger than the estimated amount. An output control unit controls an output device to output the generated data.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a business support device, a business support method, and a business support program. [Background technology]

[0002] Patent Document 1 (JP 2019-159351 A) discloses a real estate business planning support device that supports business plans for the construction and rental management of apartment buildings based on performance data accumulated in the past regarding real estate.

[0003] This real estate business planning support device stores in a storage unit first performance data relating to past performance costs for building an apartment building, second performance data relating to past performance amounts of income obtained by operating a rental property, and third performance data relating to past performance amounts of expenses required to operate a rental property.

[0004] The estimation result calculation unit calculates the construction costs of an apartment building that can be built on the designated land, the income that can be obtained when renting out the apartment building, and the expenditures that will be required to rent out the apartment building, based on the first to third performance data stored in the storage unit.The estimation result calculation unit then calculates the income and expenditures that will be required to build and rent out an apartment building on the designated land, based on the construction costs, income, and expenditures.

[0005] In such Patent Document 1, paragraph 0098 describes the two-year occupancy rate for each rental property and plot, and paragraph 0131 describes the calculation of taxes such as real estate acquisition tax and fixed asset tax (for land, the fixed asset tax road value, and for buildings, the general amount estimated from the construction floor area and the preservation registration unit price). [Prior art documents] [Patent documents]

[0006] [Patent Document 1] Japanese Patent Application Publication No. 2019-159351 Summary of the Invention [Problem to be solved by the invention]

[0007] The amount of tax owed on a real estate property is the responsibility of the previous owner until the ownership of the property changes, and after the ownership of the property changes, the amount of tax owed becomes the responsibility of the new owner. Therefore, it is necessary to calculate the amount of tax before and after the change of ownership, but the process of settling the tax that accompanies this change of ownership has been a cumbersome task for those in charge.

[0008] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that can support tax settlement work associated with a change in real estate owner. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention includes a parcel-by-parcel tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified year by apportioning the estimated amount of tax for each parcel in the real estate property based on the share of each parcel in the real estate property; a planned transfer tax estimated amount calculation unit that calculates an estimated amount of tax corresponding to the period from the planned date of relocation of the resident to the parcel in which residence has been decided to take place to the last day of the specified year by dividing the number of days from the planned date of relocation of the resident to the parcel in which residence has been decided to take place to the last day of the specified year by the total number of days in the specified year and multiplying the result by the estimated amount of tax for the parcel in which residence has been decided to take place; a parcel-by-parcel tax final amount calculation unit that calculates the final amount of tax for each parcel in the specified year by apportioning the final amount of tax for the real estate property to the share of each parcel in the real estate property; The system has a transfer tax final amount calculation unit that calculates the final amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year for the section where residence has been determined by multiplying the result obtained by dividing the number by the total number of days in the specified year by the final amount of tax for the section where residence has been determined; a difference calculation unit that calculates the difference between the estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generation unit that generates payment request data to refund the difference to the resident when a difference is calculated indicating that the final amount is smaller than the estimated amount, and generates billing request data to additionally bill the resident for the difference when a difference is calculated indicating that the final amount is larger than the estimated amount; and an output control unit that controls the output of the generated payment request data or billing request data via an output device.

[0010] In order to solve the above-mentioned problems and achieve the object, the business support method according to the present invention includes a step of calculating an estimated tax amount for each lot in a predetermined year by a tax estimated amount calculation unit for each lot in the real estate property, and a step of calculating an estimated tax amount for each lot in a predetermined year by a tax estimated amount calculation unit for each lot in the real estate property. a planned transfer tax estimated amount calculation step for calculating an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the plot where residence has been decided to the last day of the specified year by multiplying the estimated amount of tax by the amount of tax calculated by the calculation unit for the fixed tax amount by the share of each plot of the real estate property in the specified year; The method includes a transfer tax final amount calculation step in which the number of days until the end of the specified year is divided by the total number of days in the specified year and multiplying the final amount of tax for the section in which residence has been determined by the resident; a difference calculation step in which a difference calculation unit calculates the difference between the estimated amount of tax for the section in which residence has been determined to be from the resident's planned relocation date to the end of the specified year and the final amount of tax for the section in which residence has been determined; a data generation step in which a data generation unit generates payment request data for refunding the difference to the resident if a difference indicating that the final amount is smaller than the estimated amount is calculated, and generates billing request data for additionally billing the resident for the difference if a difference indicating that the final amount is greater than the estimated amount is calculated; and an output control step in which an output control unit controls the output of the generated payment request data or billing request data via an output device.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the business support program of the present invention includes a computer including: a parcel-specific tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified year by apportioning the estimated amount of tax for each parcel in the real estate property based on the share of each parcel in the real estate property; a planned transfer tax estimate calculation unit that calculates an estimated amount of tax for the period from the planned transfer date of the resident to the parcel in which residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the parcel in which residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the estimated amount of tax for the parcel in which residence has been decided to the last day of the specified year; a parcel-specific tax finalization calculation unit that calculates the final amount of tax for each parcel in the specified year by apportioning the final amount of tax for the real estate property to each parcel in the real estate property; The system includes a transfer tax final amount calculation unit that calculates the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year for the plot where residence has been determined by multiplying the final amount of tax for the plot where residence has been determined by dividing the number of days until the last day by the total number of days in the specified year; a difference calculation unit that calculates the difference between the estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generation unit that generates payment request data to refund the difference to the resident when a difference indicating that the final amount is smaller than the estimated amount is calculated, and generates billing request data to bill the resident for the difference when a difference indicating that the final amount is larger than the estimated amount is calculated; and an output control unit that controls the output of the generated payment request data or billing request data via an output device. [Effects of the Invention]

[0012] The present invention can support the tax settlement process associated with a change in ownership of real estate. [Brief explanation of the drawings]

[0013] [Figure 1] Figure 1 shows who pays the tax before and after the transfer of ownership of real estate. [Figure 2] FIG. 2 is a block diagram illustrating a hardware configuration of the task assistance device according to the embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of a section master. [Figure 4] FIG. 4 is a diagram illustrating an example of the project master. [Figure 5] FIG. 5 is a diagram illustrating an example of the contract master. [Figure 6] FIG. 6 shows the tax input screen in a state in which an estimated amount of property tax for a given fiscal year has been input. [Figure 7] FIG. 7 shows the tax input screen in a state in which an estimated amount of property tax for one fiscal year, prorated according to the share of each plot, has been entered. [Figure 8] FIG. 8 is a diagram showing the plot-by-plot property tax data (estimate) generated based on the estimated amount of property tax for each plot. [Figure 9] FIG. 9 is a diagram showing the contract master in a state in which the resident has entered the planned date of relocation to the section he or she has decided on. [Figure 10] FIG. 10 is a diagram showing billing request data (estimate) generated by calculating an estimated amount of property tax of a resident that will be incurred as a result of relocating on the scheduled relocation date. [Figure 11] FIG. 11 is a diagram showing the tax input screen in a state in which the final amount of property tax for a given fiscal year has been input. [Figure 12] FIG. 12 shows the tax input screen in a state in which the final amount of the property tax for one fiscal year, which is divided proportionally according to the share of each plot, has been entered. [Figure 13] FIG. 13 is a diagram showing the section-by-section property tax data (determined) generated based on the determined amount of property tax for each section. [Figure 14] FIG. 14 is a diagram showing the contract master in a state in which the confirmed move date for the section decided by the resident has been entered. [Figure 15] FIG. 15 is a diagram showing an example of a screen display showing the difference between the estimated amount and the final amount of the property tax for each section. [Figure 16]FIG. 16 is a diagram showing request data for invoicing the difference to the contractor, which is generated when the estimated amount of property tax for each section is smaller than the final amount. [Figure 17] FIG. 17 is a diagram showing payment request data for the business owner for the difference, which is generated when the estimated amount of property tax for each section is greater than the final amount. DETAILED DESCRIPTION OF THE INVENTION

[0014] A business support device according to an embodiment of the present invention will be described in detail below with reference to the drawings. As an example, the business support device according to this embodiment will be described as supporting the settlement of fixed asset tax and city planning tax (hereinafter, these two taxes will be collectively referred to as "fixed asset tax") in real estate sales (condominium sales). Note that the present invention may also be applied to business support devices that support the settlement of other taxes, and is not limited to the following embodiment.

[0015] (overview) Tax settlement services related to real estate sales (sales of apartment buildings) include the settlement of fixed asset tax and city planning tax (hereinafter, these two taxes are collectively referred to as property tax). This property tax settlement service involves invoicing the contractor's share of the property tax prepaid by the real estate seller.

[0016] In other words, the property tax is to be paid for the year by the owner of the property (business owner) at the beginning of the year, but as shown in Figure 1, if the owner of the property changes during the year, the new owner (contract holder) will be responsible for the property tax after the ownership is transferred.

[0017] For this reason, it is necessary to calculate the amount of tax before and after the change in property owner, but the process of settling the taxes that accompany this change in ownership has been a tedious task for those in charge.

[0018] The business support device of the embodiment calculates the property tax for each lot from the property tax for the entire property and the co-ownership interest of each lot, and supports the person in charge in the settlement work.

[0019] In addition, the business support device of the embodiment calculates the estimated amount of property tax to be paid by the contractor based on the estimated amount of property tax for one year and the scheduled date of ownership transfer, thereby supporting the settlement work of the person in charge. As a result, the calculated estimated amount of property tax can be billed to the contractor.

[0020] The business support device of the embodiment also calculates the final amount of property tax to be paid by the contractor based on the final amount of property tax and the ownership transfer date, thereby supporting the settlement work of the person in charge. Also, the business support device calculates the difference between the estimated amount of property tax and the final amount, thereby supporting the settlement work of the person in charge.

[0021] (Hardware configuration) As shown in FIG. 2, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 is an example of an output device, and may be, for example, a display unit such as a monitor device (including a home television), a printer, or a speaker device. The input device 6 may be, for example, a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to achieve a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0022] The memory unit 2 may be, for example, a storage device such as a ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive). The memory unit 2 stores a business support program that supports real estate tax settlement operations. The memory area of the memory unit 2 also stores a parcel master 11, a project master 12, and a contract master 13, which will be described later. The memory unit 2 also stores various data such as parcel-specific real estate tax data, billing request data, and payment request data.

[0023] The property code, the plot number of the plot in the property, and the share numerator of each plot are registered (stored) in the plot master 11, as shown in Fig. 3. The example in Fig. 3 shows that a real estate property with a property code of "0001" has plots numbered 101 to 103, and the share numerators are "40," "50," and "60," respectively.

[0024] The starting month of the property tax calculation for each property is registered (stored) in the project master 12. In the example of Fig. 4, the starting month of the property tax calculation for the real estate property with the property code "0001" is registered as "January (=January to December)."

[0025] As shown in Figure 5, the contract master 13 registers (stores) the property code, plot number, contract holder name, contract date, planned relocation date, and relocation date. The example in Figure 5 shows an example in which "User A" has decided to live in Room 101 and "User B" has decided to live in Room 102 of a real estate property with a property code of "0001," each with a contract for April 1, 2022. As will be described later, the planned move-in date of the resident who has signed the contract is entered for the "planned move-in date." Furthermore, the actual move-in date of the resident who has signed the contract is entered for the "relocation date."

[0026] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, and thereby functions as an area-specific tax estimate calculation unit 21, an area-specific estimated transfer tax estimate calculation unit 22, an area-specific final tax amount calculation unit 23, an area-specific final transfer tax amount calculation unit 24, a difference calculation unit 25, a data generation unit 26, and a display control unit 27, as shown in Figure 2.

[0027] The display control unit 27 is an example of an output control unit when the output device 7, which is an example of an output device, is a display unit. When obtaining printout of payment request data and billing request data described below, the output device 7 becomes a printer, and the print control unit, instead of the display control unit 27, supplies the payment request data and billing request data to the printer to obtain the printout. When obtaining audio output of the payment request data and billing request data, the output device 7 becomes a speaker device, and the audio output control unit, instead of the display control unit 27, supplies the payment request data and billing request data to the speaker device to obtain the audio output.

[0028] The estimated tax amount calculation unit 21 for each plot calculates the estimated tax amount for each plot in a specified year by apportioning the estimated tax amount for the real estate property for a specified year based on the share of each plot in the real estate property (the shared ownership numerator in Figure 3).

[0029] The estimated transfer tax calculation unit 22 calculates the estimated amount of tax corresponding to the period from the resident's planned transfer date to the plot where residence has been decided to the last day of the specified year by dividing the number of days from the resident's planned transfer date to the plot where residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the estimated amount of tax for the plot where residence has been decided to the last day of the specified year.

[0030] The unit 23 for calculating final tax amount by lot calculates the final tax amount for each lot in a given year by dividing the final tax amount for the real estate property in proportion to the share of each lot in the real estate property.

[0031] The transfer tax final amount calculation unit 24 calculates the final amount of tax corresponding to the period from the resident's transfer date to the plot where residence has been determined to the last day of the specified year by dividing the number of days from the resident's transfer date to the plot where residence has been determined to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the final amount of tax for the plot where residence has been determined.

[0032] The difference calculation unit 25 calculates the difference between the estimated amount of tax corresponding to the period from the resident's planned relocation date to the last day of the specified year and the final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year.

[0033] When a difference is calculated indicating that the final amount is smaller than the estimated amount, the data generation unit 26 generates payment request data for refunding the difference to the resident, and when a difference is calculated indicating that the final amount is larger than the estimated amount, the data generation unit 26 generates billing request data for billing the resident for the difference.

[0034] The display control unit 27, which is an example of an output control unit, controls the output (display) of the generated payment request data or billing request data via an output device (output device 7).

[0035] In addition, when calculating the final tax amount for the section with the largest share, the section-by-section tax calculation unit 23 subtracts the total amount of the final tax amounts for each section other than the section with the largest share from the final tax amount for the real estate property for a specified year, and calculates this as the final tax amount for the section with the largest share.

[0036] (Support for property tax settlement operations) Next, we will explain the operation of supporting the settlement of property and city taxes in the business support device 1 of this embodiment. The control unit 3 of the business support device 1 executes the business support project stored in the memory unit 2, thereby functioning as a parcel-specific tax estimate calculation unit 21, a planned transfer tax estimate calculation unit 22, a parcel-specific tax final amount calculation unit 23, a final transfer tax amount calculation unit 24, a difference calculation unit 25, a data generation unit 26, and a display control unit 27, and supports the settlement of property and city taxes shown in steps S1 to S5 below.

[0037] In this example, the business support device 1 of the embodiment will be described as being realized by software from the section-by-section tax estimated amount calculation unit 21 to the display control unit 27, but a part or all of the section-by-section tax estimated amount calculation unit 21 to the display control unit 27 may be realized by hardware. In either case, the same effects as those described below can be obtained.

[0038] (Step S1) First, in step S1, the business support device 1 of the embodiment calculates and registers the estimated property tax amount for each section by proportional division based on the estimated property tax amount for the entire property (estimated property tax amount).

[0039] Specifically, the person in charge specifies via the input device 6 the display of an input screen for inputting the estimated and final amounts of property tax for the entire property. When this specification operation is performed, the display control unit 27 displays via the output device 7 the input screen shown in Fig. 6. At this stage, as shown in Fig. 6, the person in charge enters the estimated amounts of 500,000 yen in property tax and 600,000 yen in city planning tax, which correspond to the land portion, and also enters the estimated amounts of 700,000 yen in property tax and 800,000 yen in city planning tax, which correspond to the building portion, into the input screen.

[0040] When this input is made, the parcel-specific tax estimate calculation unit 21 detects the co-ownership interest numerator of each parcel of the property for which the estimated amount of property and capital tax has been entered on the input screen by referring to the parcel master 11 shown in Figure 3. Then, the parcel-specific tax estimate calculation unit 21 calculates the estimated amount of property and capital tax based on the co-ownership interest numerator of each parcel from the estimated amount of property and capital tax for the entire property.

[0041] Specifically, the numerator of the co-ownership portion of Room 101 is "40." Therefore, the parcel-specific tax estimate calculation unit 21 calculates the estimated property and urban tax amount for the land and building for each parcel by performing the following calculation. Note that the following is an example of calculating the estimated property and urban tax amount for Room 101. The estimated property and urban tax amounts for other parcels are calculated in the same way, so please refer to the following.

[0042] Estimated fixed asset tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 500,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 133,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0043] Estimated city planning tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 600,000 yen × (40 ÷ (40 + 50 + 60)) = 160,000 yen

[0044] Estimated fixed asset tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 700,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 186,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0045] Estimated city planning tax for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 800,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 213,000 yen (this is an estimate, so round down to the nearest 100 yen)

[0046] In this way, once the estimated amount of property tax for each plot is calculated, the display control unit 27 inputs and displays the calculated estimated amount of property tax for the land of each plot and the estimated amount of property tax for the building on the input screen for estimated amounts and final amounts for each plot, as shown in Figure 7.

[0047] 8, the data generation unit 26 generates property tax data (estimate) by parcel, including the property code, fiscal year information, parcel number, estimated / fixed classification (classification information indicating whether the property tax is an estimated amount or a fixed amount), land / building classification, and tax classification (classification information indicating whether it is a property tax or a city planning tax), and stores this in the storage unit 2. At this stage, the estimated / fixed classification is "estimate."

[0048] (Step S2) Next, in step S2, the business support device 1 according to the embodiment calculates an estimated amount to be charged to the contractor in connection with the contract for the property section. Specifically, for example, in connection with the contract for each section, "Room 101" and "Room 102," of a property with a property code of "0001," the person in charge inputs the planned move-in dates for "Room 101" and "Room 102" in the contract master 13, as shown in FIG. 9. FIG. 9 shows an example in which "September 30, 2023" and "October 31, 2023" are input as the planned move-in dates for "Room 101" and "Room 102," respectively.

[0049] Next, the estimated transfer tax calculation unit 22 references the project master 12 shown in Figure 4 and detects the starting month of the fixed asset tax calculation for the properties "Room 101" and "Room 102" for which contracts have been concluded. In the example of Figure 4, the starting month of the fixed asset tax calculation for the properties "Room 101" and "Room 102" (property code = 00001) is set to "January."

[0050] If the starting month for the property tax calculation is "January," the last day of the year is "December 31st." In this case, the contractor will be responsible for the property tax for the number of days from the planned relocation date to December 31st. If the starting month for the property tax calculation is "April," for example, the contractor will be responsible for the property tax for the number of days from the planned relocation date to March 31st of the following year.

[0051] The estimated transfer tax calculation unit 22 calculates the estimated amount of the property tax to be paid by the contractor of each plot by performing the following calculation.

[0052] In other words, the contractor for Room 101 will need to pay the property tax for the number of days between September 30, 2023 and December 31, 2023. Therefore, the estimated relocation tax calculation unit 22 calculates the estimated amount of property tax to be paid by the contractor for Room 101 by performing the following calculation.

[0053] Estimated property tax for Room 101: (133,000 yen + 160,000 yen + 186,000 yen + 213,000 yen) x (number of days from September 30th to December 31st ÷ 365 days) = 692,000 yen x (93 days ÷ 365 days) ≒ 176,000 yen (this is an estimate, so any amount less than 100 yen is rounded down)

[0054] Similarly, the contractor for Room 102 will need to pay the property tax for the number of days between October 31, 2023 and December 31, 2023. Therefore, estimated relocation tax calculation unit 22 calculates the estimated amount of property tax to be paid by the contractor for Room 102 by performing the following calculation.

[0055] Estimated property tax for Room 102: (166,000 yen + 200,000 yen + 233,000 yen + 266,000 yen) x (number of days from October 31st to December 31st ÷ 365 days) = 865,000 yen x (62 days ÷ 365 days) ≒ 146,000 yen (this is an estimate, so any amount less than 100 yen is rounded down)

[0056] Once the estimated amount of property tax to be paid by the contractor for each plot has been calculated in this manner, the data generation unit 26 generates billing request data (estimate) for billing the contractor for their share of property tax, including the property code, plot number, contractor name, expense item, and amount, as shown in Figure 10, and stores this data in the storage unit 2. In this case, the expense item for journal entry will be "property tax estimate." Also, at this stage, the amount is the "estimate" amount.

[0057] (Step S3) Next, in step S3, the business support device 1 of the embodiment calculates and registers the estimated amount (final) of property tax for each section by proportional division based on the finalized property tax amount for the entire property (finalized property tax amount).

[0058] Specifically, in this example, when the Tokyo Metropolitan Government notifies the person in charge of the fixed asset tax and city planning tax for the entire property with property code 0001, the person in charge performs a designation operation via the input device 6 to display an input screen for inputting the estimated and final amounts of the fixed asset tax for the entire property. When this designation operation is performed, the display control unit 27 displays the input screen shown in FIG. 11 via the output device 7. As shown in FIG. 11, the person in charge inputs the final amounts of fixed asset tax of 550,000 yen and city planning tax of 660,000 yen, which correspond to the land portion, and also inputs the final amounts of fixed asset tax of 770,000 yen and city planning tax of 880,000 yen, which correspond to the building portion, into the input screen.

[0059] When this input is made, the unit 23 for calculating the final tax amount by parcel detects the numerator of the co-ownership interest of each parcel of the property for which the final property tax amount has been entered on the input screen by referring to the parcel master 11 shown in Figure 3. Then, the unit 23 for calculating the final property tax amount by parcel calculates the final property tax amount corresponding to the numerator of the co-ownership interest of each parcel from the final property tax amount for the entire property.

[0060] Specifically, the numerator of the co-ownership portion of Room 101 is "40." Therefore, the unit 23 for calculating the final tax amount by plot calculates the final amount of the fixed asset tax for the land portion of Room 101 by performing the following calculation.

[0061] Final amount of fixed asset tax for the entire property x (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 550,000 yen x (40 ÷ (40 + 50 + 60)) ≒ 146,666 yen (as this is a final amount, amounts less than 1 yen are rounded down)

[0062] Final amount of fixed asset tax for the land portion of the entire property × (numerator of co-ownership interest in Room 102 ÷ total of co-ownership interest numerators) = 550,000 yen × (50 ÷ (40 + 50 + 60)) ≒ 183,333 yen (as this is a final amount, amounts less than 1 yen are rounded down)

[0063] Here, the plot-specific tax amount calculation unit 23 calculates the fixed asset tax or city planning tax of the plot with the largest value of shared ownership numerator by subtracting the total amount of fixed asset tax or city planning tax of other plots from the fixed asset tax or city planning tax of the entire property.

[0064] That is, in this example, the parcel with the largest value of the co-ownership interest numerator is "Room 103," which has a co-ownership interest numerator of "60." Therefore, the parcel-specific tax amount calculation unit 23 calculates the final amount of fixed asset tax for the land portion of Room 103 using the following calculation.

[0065] The final amount of fixed asset tax for the land of the entire property - (the final amount of fixed asset tax for the land of Room 101 + the final amount of fixed asset tax for the land of Room 102) = 550,000 yen - (146,666 yen + 183,333 yen) ≒ 220,010 yen (as this is a final amount, any amount less than 1 yen is rounded down)

[0066] Similarly, the section-by-section tax final amount calculation unit 23 calculates the final amount of city planning tax for the land portion of each section by performing the following calculation.

[0067] Final city planning tax amount for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 660,000 yen × (40 ÷ (40 + 50 + 60)) = 176,000 yen

[0068] Final city planning tax amount for the entire property × (numerator of co-ownership interest in Room 102 ÷ total numerator of co-ownership interest) = 660,000 yen × (50 ÷ (40 + 50 + 60)) = 220,000 yen

[0069] The final amount of city planning tax for the land of the entire property - (the final amount of city planning tax for the land of Room 101 + the final amount of city planning tax for the land of Room 102) = 660,000 yen - (176,000 yen + 220,000 yen) = 264,000 yen

[0070] Furthermore, the unit 23 for calculating the finalized tax amount by section calculates the finalized amount of the fixed asset tax for the building of Room 101 by performing the following calculation.

[0071] Fixed asset tax amount for the entire property × (numerator of co-ownership interest in Room 101 ÷ total of co-ownership interest numerators) = 770,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 205,333 yen (as this is a fixed amount, amounts less than 1 yen are rounded down)

[0072] Fixed asset tax amount for the entire property × (numerator of co-ownership interest in Room 102 ÷ total of co-ownership interest numerators) = 770,000 yen × (50 ÷ (40 + 50 + 60)) ≒ 256,666 yen (as this is a fixed amount, amounts less than 1 yen are rounded down)

[0073] The final amount of fixed asset tax for the entire property - (the final amount of fixed asset tax for Room 101 + the final amount of fixed asset tax for Room 102) = 770,000 yen - (205,333 yen + 256,666 yen) ≒ 308,010 yen

[0074] Similarly, the section-by-section tax final amount calculation unit 23 calculates the final amount of city planning tax for the building in each section by performing the following calculation.

[0075] Final city planning tax amount for the entire property × (numerator of co-ownership interest in Room 101 ÷ total numerator of co-ownership interest) = 880,000 yen × (40 ÷ (40 + 50 + 60)) ≒ 234,666 yen (as this is a final amount, amounts less than 1 yen are rounded down)

[0076] Final city planning tax amount for the entire property × (numerator of co-ownership interest in Room 102 ÷ total numerator of co-ownership interest) = 880,000 yen × (50 ÷ (40 + 50 + 60)) = 293,333 yen (as this is a final amount, amounts less than 1 yen are rounded down)

[0077] The final amount of city planning tax for the entire property - (the final amount of city planning tax for Room 101 + the final amount of city planning tax for Room 102) = 880,000 yen - (234,666 yen + 293,333 yen) = 352,010 yen

[0078] In this way, once the final amount of property tax for each plot is calculated, the display control unit 27 inputs and displays the calculated final amount of property tax for the land and the final amount of property tax for the building for each plot on the input screen for the estimated amount and final amount for each plot shown in Figure 12.

[0079] In addition, the data generation unit 26 generates property tax data (final) by plot, which corresponds to the final amount, including the property code, fiscal year information, plot number, estimated / final classification, land / building classification, and tax classification, as shown in Figure 13, and stores this in the memory unit 2.

[0080] (Step S4) Next, in step S4, the business support device 1 according to the embodiment performs an input process for the "moving date," which is the confirmed move-in date of the contractor, input by the person in charge. Specifically, once the move-in date of the contractor is confirmed, the person in charge inputs the confirmed move-in date into the "moving date" input field of the contract master 13, as shown in FIG. 14. The data generation unit 26 stores the confirmed move-in date in the contract master 13. The example in FIG. 14 shows that the move-in date of user A to room 101 is confirmed as "November 30, 2023," and the move-in date of user B to room 102 is confirmed as "October 31, 2023."

[0081] (Step S5) Next, in step S5, the final transfer tax calculation unit 24 calculates the final amount of property tax owed by the contractor for each section based on the finalized transfer date. The difference calculation unit 25 calculates the difference between the planned property tax owed by each contractor calculated based on the planned transfer date shown in FIG. 9 and the final amount of property tax owed by the contractor for each section, calculated as follows based on the finalized transfer date. The data generation unit 26 then generates, in accordance with this difference, billing request data (final) for billing the contractor for payment of the difference, or payment request data (final) for requesting the contractor to pay the difference.

[0082] Specifically, since the contractor for Room 101 has a confirmed move-in date of November 30, 2023, it is confirmed that he / she will be responsible for the property tax from November 30, 2023 to December 31, 2023. Therefore, the transfer tax final amount calculation unit 24 calculates the final property tax for the contractor for Room 101 by performing the following calculation.

[0083] Final property tax for Room 101 × (number of days between the finalized move date and December 31st ÷ 365 days) = (146,666 yen + 176,000 yen + 205,333 yen + 234,666 yen) × (number of days between November 30th and December 31st ÷ 365 days) = 762,665 yen × (32 days ÷ 365 days) = 66,863 yen

[0084] The difference calculation unit 25 calculates the difference between the final amount of property tax for the contractor of Room 101 calculated in this way and the estimated amount of property tax that has already been invoiced, as shown in Figure 10. In the case of the contractor of Room 101, the difference is "66,863 yen - 176,000 yen = -109,137 yen." This means that the final amount of property tax is less than the estimated amount, and therefore the difference must be refunded to the contractor.

[0085] In this way, when the finalized amount of property tax is smaller than the estimated amount, the data generation unit 26 generates payment request data (finalized) including the property code, plot number, contractor name, expense item, and refund amount, as shown in FIG. 17, and stores it in the storage unit 2. The display control unit 27 displays this payment request data (finalized) via the output device 7 at a timing specified by the person in charge. This allows the person in charge to recognize the amount to be refunded to the contractor. Note that a printout or an audio output may be obtained based on the billing request data (finalized) or payment request data (finalized).

[0086] In contrast, the contractor for Room 102 has a confirmed move-in date of October 31, 2023, and is therefore confirmed to be liable for the property tax from October 31, 2023 to December 31, 2023. Therefore, the transfer tax confirmation amount calculation unit 24 calculates the confirmed property tax for the contractor for Room 102 by performing the following calculation.

[0087] Final property tax for Room 102 x (number of days between the finalized move date and December 31st ÷ 365 days) = (183,333 yen + 220,000 yen + 256,666 yen + 293,333 yen) x (number of days between October 31st and December 31st ÷ 365 days) = 953,332 yen x (62 days ÷ 365 days) = 162,785 yen

[0088] The difference calculation unit 25 calculates the difference between the final amount of property tax for the contractor of Room 102 calculated in this way and the estimated amount of property tax that has already been invoiced, as shown in Figure 10. In the case of the contractor of Room 102, the difference is "162,785 yen - 146,000 yen = +16,785 yen." This means that the final amount of property tax is greater than the estimated amount, and therefore the contractor must be invoiced for the difference.

[0089] In this way, when the finalized amount of property tax is greater than the estimated amount, the data generation unit 26 generates payment request data (finalized) including the property code, plot number, contractor name, expense item, and amount to be billed to the contractor, as shown in FIG. 16, and stores it in the storage unit 2. The display control unit 27 displays this payment request data (finalized) via the output device 7 at a timing specified by the person in charge. This allows the person in charge to recognize the amount to be billed to the contractor. Note that a printout or an audio output may be obtained based on the billing request data (finalized) or the payment request data (finalized).

[0090] (Effects of the embodiment) As is clear from the above description, the task support device 1 according to the embodiment can achieve the following effects.

[0091] 1. The amount of property tax paid for each real estate property, including the amount per lot and the company's share, can be properly managed.

[0092] 2. The estimated amount is compared with the final amount, and if the estimated amount is higher, the contract holder can be refunded, or if the final amount is higher, the contract holder can be charged an additional amount, and the billing payment can be automatically switched depending on the difference.

[0093] 3. Detailed daily calculations can be performed automatically, supporting the settlement of real estate taxes, improving work efficiency and reducing errors.

[0094] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of Goals 8 and 9 of the SDGs.

[0095] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0096] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0097] [Other embodiments] The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0098] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0099] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0100] Furthermore, with regard to the task support device 1, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0101] For example, all or any part of the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program for cooperating with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM, and cooperates with the CPU to constitute the control unit 3.

[0102] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded as needed.

[0103] The business support program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any portable physical medium such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0104] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific structure and reading procedure for reading a recording medium in the business support device 1 described in the embodiment, as well as the installation procedure after reading, can use well-known structures and procedures.

[0105] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0106] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by installing software (including programs or data) that realizes the processing described in this embodiment.

[0107] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0108] The present invention is suitable for application to the settlement of various taxes in real estate business. [Explanation of symbols]

[0109] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Section Master 12 Project Master 13 Contract Master 21. Estimated Tax Amount Calculation Section by Area 22 Transfer Tax Estimate Calculation Section 23. Calculation of tax amount by area 24 Transfer Tax Final Amount Calculation Section 25 Difference Calculation Department 26 Data Generation Unit 27 Display control unit

Claims

1. a parcel-by-parcel tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified fiscal year by dividing the estimated amount of tax for the real estate property for each parcel in the specified fiscal year by the share of each parcel in the real estate property; a transfer tax estimated amount calculation unit that calculates an estimated amount of tax corresponding to the period from the resident's planned transfer date to the parcel for which residence has been decided to the last day of the specified year by dividing the number of days from the resident's planned transfer date to the parcel for which residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the estimated amount of tax for the parcel for which residence has been decided by the divided value; a tax amount calculation unit for each lot that calculates the tax amount for each lot in a specified fiscal year by dividing the tax amount for the real estate property in the specified fiscal year by the share of each lot in the real estate property; a transfer tax final amount calculation unit that calculates the final amount of tax corresponding to the period from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by dividing the number of days from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by the total number of days in the specified year, and multiplying the final amount of tax for the parcel for which residence has been determined by the divided value; a difference calculation unit that calculates the difference between an estimated amount of tax corresponding to the period from the resident's scheduled relocation date to the last day of the specified year and a final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generating unit that generates payment request data for refunding the difference to the resident when the difference calculated indicates that the final amount is smaller than the estimated amount, and generates billing request data for billing the resident for the difference when the difference calculated indicates that the final amount is larger than the estimated amount; an output control unit that controls output of the generated payment request data or the generated billing request data via an output device; A business support device having the above.

2. When calculating the final tax amount for the parcel with the largest share, the parcel-specific tax amount calculation unit calculates the final tax amount for the parcel with the largest share by subtracting the total amount of the final tax amounts for each parcel other than the parcel with the largest share from the final tax amount for the real estate property for a specified year; 2. The business support device according to claim 1, wherein:

3. The said taxes are fixed property tax and city planning tax; 3. The business support device according to claim 1 or 2, wherein:

4. a parcel-by-parcel tax estimate calculation step in which the parcel-by-parcel tax estimate calculation unit calculates an estimated amount of tax for each parcel in a specified fiscal year by dividing the estimated amount of tax for the real estate property for each parcel in the specified fiscal year by the share of each parcel in the real estate property; a planned transfer tax estimated amount calculation step in which the planned transfer tax estimated amount calculation unit calculates an estimated amount of tax corresponding to the period from the planned transfer date of the resident to the parcel where residence has been decided to the last day of the specified year by dividing the number of days from the planned transfer date of the resident to the parcel where residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the estimated amount of tax for the parcel where residence has been decided by the divided value; a compartment-by-compartment tax amount calculation step in which a compartment-by-compartment tax amount calculation unit calculates a compartment-by-compartment tax amount for a specified fiscal year by dividing the compartment-by-compartment tax amount for the specified fiscal year by the share of each compartment of the real estate property; a transfer tax final amount calculation step in which a transfer tax final amount calculation unit calculates the final amount of tax corresponding to the period from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by dividing the number of days from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by the total number of days in the specified year, and multiplying the result by the final amount of tax for the parcel for which residence has been determined; a difference calculation step in which a difference calculation unit calculates the difference between an estimated amount of tax corresponding to the period from the resident's scheduled relocation date to the last day of the specified year and a final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generation step in which, when the difference calculated indicates that the final amount is smaller than the estimated amount, the data generation unit generates payment request data for refunding the difference to the resident, and, when the difference calculated indicates that the final amount is larger than the estimated amount, generates billing request data for billing the resident for the difference; an output control step in which an output control unit controls output of the generated payment request data or the billing request data via an output device; A business support method having the above.

5. Computer, a parcel-by-parcel tax estimate calculation unit that calculates an estimated amount of tax for each parcel in a specified fiscal year by dividing the estimated amount of tax for the real estate property for each parcel in the specified fiscal year by the share of each parcel in the real estate property; a transfer tax estimated amount calculation unit that calculates an estimated amount of tax corresponding to the period from the resident's planned transfer date to the parcel for which residence has been decided to the last day of the specified year by dividing the number of days from the resident's planned transfer date to the parcel for which residence has been decided to the last day of the specified year by the total number of days in the specified year, and multiplying the estimated amount of tax for the parcel for which residence has been decided by the divided value; a tax amount calculation unit for each lot that calculates the tax amount for each lot in a specified fiscal year by dividing the tax amount for the real estate property in the specified fiscal year by the share of each lot in the real estate property; a transfer tax final amount calculation unit that calculates the final amount of tax corresponding to the period from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by dividing the number of days from the resident's transfer date to the parcel for which residence has been determined to the last day of the specified year by the total number of days in the specified year, and multiplying the final amount of tax for the parcel for which residence has been determined by the divided value; a difference calculation unit that calculates the difference between an estimated amount of tax corresponding to the period from the resident's scheduled relocation date to the last day of the specified year and a final amount of tax corresponding to the period from the resident's relocation date to the last day of the specified year; a data generating unit that generates payment request data for refunding the difference to the resident when the difference calculated indicates that the final amount is smaller than the estimated amount, and generates billing request data for billing the resident for the difference when the difference calculated indicates that the final amount is larger than the estimated amount; functioning as an output control unit that controls the output of the generated payment request data or the billing request data via an output device; A business support program that features:

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