Accounting information processing system, accounting information processing method, and accounting information processing program

Abstract

To provide an accounting information processing system capable of preventing erroneous invoice processing related to withholding tax. [Solution] The accounting information processing system comprises a first text information storage unit (21) that stores first text information regarding specified items of a voucher that is input by a user or output by applying character recognition technology to a voucher image; a second text information output unit (22) that outputs second text information regarding the tax amount obtained by calculating the first text information; a judgment unit (23) that judges whether the first text information regarding the voucher matches the second text information regarding the tax amount output by the second text information output unit and outputs the judgment result; and a judgment result notification unit (24) that notifies the user of the judgment result regarding whether the first text information regarding the voucher output by the judgment unit (23) matches the second text information regarding the tax amount output by the second text information.

Description

[Technical Field]

[0001] The present invention relates to an accounting information processing system, an accounting information processing method, and an accounting information processing program. [Background technology]

[0002] The withholding tax system is a system in which (1) the person who pays income such as salary, interest, dividends, and tax accountant's fees (2) calculates the amount of income tax using a prescribed method when paying the income, and (3) deducts the amount of income tax from the payment amount and pays it to the government. When a contractor requests remuneration for a business outsourcing from a client, if the contractor is in a certain industry or the content of the business is certain, the contractor is legally required to deduct the withholding tax before requesting the amount. Figure 1 shows the method for calculating remuneration, fees, etc., subject to withholding tax and the amount of tax (see Non-Patent Document 1). [Prior art documents] [Non-patent literature]

[0003] [Non-Patent Document 1] https: / / www.nta.go.jp / publication / pamph / gensen / shikata_r03 / pdf / 00.pdf Summary of the Invention [Problem to be solved by the invention]

[0004] Determining who is subject to withholding tax and calculating the amount of withholding tax are complex, and there is a problem that the trustee may make a mistake in the amount of withholding tax to the client or bill the client without deducting the withholding tax, and the trustee may not notice the mistake and process the invoice incorrectly.

[0005] An object of the present invention is to provide an accounting information processing system, an accounting information processing method, and an accounting information processing program that can prevent erroneous invoice processing related to withholding tax. [Means for solving the problem]

[0006] The device comprises a first text information storage unit that stores first text information regarding a specified item of a supporting document; a second text information output unit that outputs second text information regarding the tax amount obtained by calculating the first text information; a determination unit that determines whether the first text information regarding the supporting document matches the second text information regarding the tax amount output by the second text information output unit and outputs the determination result; and a determination result notification unit that notifies a user of the determination result of whether the first text information regarding the supporting document output by the determination unit matches the second text information regarding the tax amount output by the second text information.

[0007] An accounting information processing system according to an embodiment of the present invention includes a first text information storage unit that stores first text information regarding a voucher that is input by a user or output by applying character recognition technology to a voucher image; a second text information output unit that outputs second text information regarding the tax amount obtained by calculating the first text information; a determination unit that determines whether the first text information regarding the voucher matches the second text information regarding the tax amount output by the second text information output unit and outputs the determination result; and a determination result notification unit that notifies a user of the determination result regarding whether the first text information regarding the voucher output by the determination unit matches the second text information regarding the tax amount output by the second text information output.

[0008] Furthermore, the first text information may include information regarding the industry of the issuer of the voucher, and may further include a withholding tax calculation method output unit that outputs the withholding tax calculation method for the industry of the issuer of the voucher by comparing a list of businesses subject to withholding tax, which records the industries subject to withholding tax and the method of calculating withholding tax for each industry, and the information regarding the industry of the issuer of the voucher contained in the first text information with the list of industries subject to withholding tax, and the second text information output unit may output second text information regarding the amount of withholding tax based on the withholding tax calculation method for the industry of the issuer of the voucher output by the withholding tax calculation method output unit.

[0009] Furthermore, the device may have a withholding tax determination unit that determines whether a transaction related to the voucher is subject to withholding tax based on information regarding the occupation of the issuer of the voucher recorded in the image of the voucher and / or information regarding the business content recorded in the voucher. The accounting information processing system of claim 3 further comprises a withholding tax determination unit that compares information regarding the issuer of the voucher with information regarding the issuer recorded in a business partner database and determines whether the transaction related to the voucher is subject to withholding tax.

[0010] Furthermore, the system may be equipped with a machine-learned language model that outputs a response when an output instruction in natural language is input, and by inputting into the language model an output instruction requesting the output of information regarding the occupation of the issuer of the voucher and / or information regarding the work content recorded in the voucher and whether or not the voucher is subject to withholding tax, the system may output a determination result as to whether or not the voucher is subject to withholding tax.

[0011] An accounting information processing method according to another embodiment of the present invention includes a first text information storage step executed by a computer, which stores first text information relating to a specified item of a supporting document; a second text information output step, which outputs second text information relating to the tax amount obtained by calculating the first text information; a determination step, which determines whether the first text information relating to the supporting document matches the second text information relating to the tax amount output by the second text information output unit, and outputs the determination result; and a determination result notification step, which notifies a user of the determination result as to whether the first text information relating to the supporting document output by the determination unit matches the second text information relating to the tax amount output by the second text information.

[0012] An accounting information processing program according to another embodiment of the present invention is an accounting information processing program for causing a computer to execute the following steps: a first text information storage step for storing first text information relating to a specified item of a supporting document; a second text information output step for outputting second text information relating to the tax amount obtained by calculating the first text information; a determination step for determining whether the first text information relating to the supporting document matches the second text information relating to the tax amount output by the second text information output unit and outputting the determination result; and a determination result notification step for notifying a user of the determination result as to whether the first text information relating to the supporting document output by the determination unit matches the second text information relating to the tax amount output by the second text information. [Effects of the Invention]

[0013] According to the present invention, it is possible to provide an accounting information processing system, an accounting information processing method, and an accounting information processing program that can prevent erroneous invoice processing related to withholding tax. [Brief explanation of the drawings]

[0014] [Figure 1] This is a diagram showing how to calculate remuneration, fees, etc. subject to withholding tax and the amount of tax. [Figure 2] 1 is a diagram showing the configuration of an accounting information processing system according to an embodiment of the present invention.

[0023] FIG. [Figure 3] FIG. 1 is a diagram showing the configuration of a computer used for information processing according to the present invention. [Figure 4] FIG. 1 is a flowchart illustrating a first embodiment of the present invention. [Figure 5A] FIG. 10 is a diagram showing an invoice image according to the first embodiment. [Figure 5B] FIG. 10 is a diagram showing first text information. [Figure 6] FIG. 10 is a diagram showing a list of industries subject to withholding tax. [Figure 7] FIG. 10 is a diagram showing a screen for notifying a determination result. [Figure 8] FIG. 10 is a diagram showing an invoice image according to the second embodiment. [Figure 9] FIG. 10 is a flowchart of information processing according to the second embodiment. [Figure 10] FIG. 10 is a diagram showing a notification screen according to the second embodiment. [Figure 11] FIG. 10 is a diagram illustrating a customer database. DETAILED DESCRIPTION OF THE INVENTION

[0015] 2 is a diagram showing the configuration of an accounting information processing system according to an embodiment of the present invention. This accounting information processing system includes a first text information storage unit 21 that stores first text information related to specific items of a voucher that is input by a user or output by applying character recognition technology to an image of the voucher; a second text information output unit 22 that outputs second text information related to the tax amount obtained by computing the first text information; a determination unit 23 that determines whether the first text information related to the voucher and the second text information related to the tax amount output by the second text information output unit match or are consistent and outputs the determination result; and a determination result notification unit 24 that notifies the user of the determination result regarding whether the first text information related to the voucher output by the determination unit 23 matches the second text information related to the tax amount output by the second text information output.

[0016] In this specification, a voucher is a document or electronic file that certifies information about a transaction, and includes estimates, purchase orders, invoices, and receipts.

[0017] In this specification, the first text information is text information that is written on the supporting document or recorded (written) on the supporting document image, and is used to determine whether withholding tax is necessary and to calculate the amount of withholding tax, and includes, but is not limited to, the name of the invoice issuer, the amount invoiced, the content of the invoice, etc.

[0018] In this specification, the second text information is text information calculated by calculation or the like based on the first text information, and includes, for example, the amount of income tax, the amount of withholding tax, etc., but is not limited to these.

[0019] The information processing of the present invention is carried out by a computer. FIG. 3 is a diagram showing the configuration of a computer 30 used in the information processing of the present invention. The storage unit 31 is a device that stores data, programs, etc., and is composed of a hard disk, semiconductor memory, etc. The calculation unit 32 reads the data and programs from the storage unit 31, executes the programs, and functions as the determination unit 23, etc. The input unit 33 is a device for inputting information to the computer 30, and includes, for example, a keyboard, mouse, camera, microphone, etc. The output unit 34 is a device for outputting information from the computer 30, and includes, for example, a display (display device), speaker, etc. The communication unit 35 is a device for exchanging information between the outside and the inside of the computer. [Example]

[0020] The following describes a transaction information processing system according to a first embodiment of the present invention. Figure 4 is a flowchart showing information processing in this embodiment.

[0021] FIG. 5A shows an invoice image 51. The invoice image is image data in PDF format. The invoice image may be obtained by a user scanning a paper invoice, or may be attached to an email and sent to the invoice recipient (ST41). Alternatively, the invoice image may be sent to the invoice recipient via an electronic invoice network such as Peppol. The invoice image 51 is processed by AI OCR (Optical Character Recognition / Reader) to obtain first text information. AI OCR not only recognizes characters recorded or written on the invoice image, but also extracts text information corresponding to items such as the invoice amount, invoice issuer, and invoice issue date, in association with the items. FIG. 5B shows first text information related to specific items obtained as a result of applying AI OCR to the invoice image 51 and performing character recognition. By applying AI OCR to the invoice image 51, the invoice issuer of the invoice image 51 is extracted as "ABC Patent Office" and the withholding tax amount is "-56,155" yen (ST42), and these are recorded in the first text information recording unit 21.

[0022] Fig. 6 is a diagram showing a list of industries subject to withholding tax 61, which is an example of a list of businesses subject to withholding tax. The list of industries subject to withholding tax 61 stores keywords (list of keywords for occupations subject to withholding tax) 62 for determining whether an occupation is subject to withholding tax, in association with a method of calculating the tax amount 63. For the sake of convenience, the "method of calculating the tax amount" 63 in Fig. 6 is written in Japanese, but in reality it is recorded in a programming language that can be processed by a computer. The keywords for occupations subject to withholding tax 62 are also recorded as text information that can be searched by a computer. In Figure 6, a search is performed to see if "Patent Firm," the job type of "ABC Patent Firm," the invoice issuer of invoice image 51, exists in list 62 of withholding tax occupation keywords of list 61 of withholding tax industries. "Patent Firm" is found, and a programming language equivalent to the tax calculation method corresponding to "Patent Firm" is extracted: "Payment amount x 10.21%. However, if the amount paid to the same person in one installment exceeds 1 million yen, the amount exceeding that amount is 20.42%." Using the first text information "Content" recorded in invoice image 51 and its corresponding "Amount," the withholding tax amount is calculated using the tax calculation method extracted above. Because consumption tax and stamp duty are not included in the "Payment amount" when calculating the withholding tax amount, the result is "51,050 yen" (ST42). The determination unit 23 compares the withholding tax amount "56,155 yen" (first text information) recorded in the invoice image 51 with the withholding tax amount "51,050 yen" (second text information) calculated as described above, and outputs a determination result of "not matching" (ST43). The determination result notification unit 24 notifies the user of the determination result of "not matching" by, for example, displaying it on a display (ST44).

[0023] Figure 7 shows a display screen 71 that notifies the user of the result of the determination. A data entry field 77 is displayed on the left side of the screen 71, and an invoice image 74 is displayed on the right side. A warning message 72 reads, "The withholding tax amount may be incorrect. Is it 51,050 yen?" The warning message 72 indicates that the withholding tax amount listed on the invoice image does not match or is inconsistent with the amount calculated by the system. The system also displays a suggested amount of withholding tax, "51,050 yen." By placing the cursor 75 on the "Send" button 78 and left-clicking, the data entered in the data entry field 77 is sent to the approver. However, the "Send" button 78 cannot be selected while the warning message 72 is displayed. If the "51,050 yen" suggested by the system is correct, the user can move the cursor 75 over the circle 76 and select it by left-clicking. The "51,050 yen" suggested by the system is automatically entered in the "Withholding Tax" field in the information entry field 77. On the other hand, if the withholding tax amount proposed by the system is incorrect and the withholding tax amount stated on the invoice image 51 is correct, the warning message 72 can be deleted by selecting the X mark 73, and the input data can be sent to the approver by selecting the send button 78. According to this embodiment, the user can notice an error in the withholding tax amount written on the invoice image, and can prevent the incorrect withholding tax amount from being sent to the approver.

[0024] Whether or not something is subject to withholding tax cannot be determined from the type of business of the invoice issuer, and must sometimes be determined from the content of the business. For example, it is difficult to determine from the name of the invoice issuer that "7. Remuneration and fees for businesses involving the provision of entertainer services" in Figure 1. Therefore, it is desirable to record keywords related to business activities subject to withholding tax in addition to keywords for business activities subject to withholding tax in the list of business activities subject to withholding tax, and make them searchable. [Example]

[0025] The following describes information processing of an accounting information processing system according to a second embodiment of the present invention. This embodiment is an example for a case where the amount of withholding tax is not stated on the invoice, and the same information processing as in the first embodiment will be omitted. Figure 9 is a flowchart of the information processing according to this embodiment. 8 is a diagram showing an invoice image 81 used in this embodiment. The details 82 of the invoice image 81 does not include the amount of withholding tax.

[0026] When AI OCR is applied to the invoice image 81, "ABC Patent Firm" is extracted as the invoice issuer information (ST91). Then, when "ABC Patent Firm" is compared with the withholding tax industry keywords 62 in the withholding tax industry list 61 of FIG. 6, the determination unit of the system determines that the invoice image 51 is subject to withholding tax because "Patent Firm" is included in the withholding tax industry keywords 62 (ST92). Next, whether withholding tax is listed on the invoice image 51 is determined by searching the first text information extracted by applying AI OCR to the invoice image 51 (ST93). As a result, it is determined that withholding tax is not listed on the invoice image 51 (ST93). Next, the determination result notification unit notifies the user that, even though the invoice image 51 is subject to withholding tax, no withholding tax is listed, along with the amount of withholding tax calculated by the system. Additionally, the journal entry screen displays an input area for withholding tax, which displays the amount of withholding tax calculated by the system. The user can make input to correct the amount of withholding tax displayed in the input area. Figure 10 shows a notification screen 101 for the user. An invoice image 104 is displayed on the right side of the notification screen 101. A message 102 is displayed on the left side of the notification screen 101, which reads, "Withholding tax has been added to the journal entry item because the business partner is subject to withholding tax. Please check the amount of withholding tax."

[0027] According to this embodiment, it is possible to prevent erroneous processing in which tax is not withheld even though tax is required to be withheld. [Example]

[0028] The following describes information processing of an accounting information processing system according to a third embodiment of the present invention. This embodiment uses a supplier database to determine whether or not a transaction is subject to withholding tax, and a description of the same components as in the first and second embodiments will be omitted. In the first embodiment, a list of transactions subject to withholding tax was used to determine whether a transaction is subject to withholding tax and, if so, to identify the method for calculating the tax amount. In this embodiment, however, these processes are performed using the business partner database shown in FIG. 11. Business partner database 91 records business partner names, whether or not the transaction is subject to withholding tax, and the tax calculation method if the transaction is subject to withholding tax. This system searches for business partner names using the name of the invoice issuer listed on the invoice image as a keyword, and extracts the withholding tax eligibility and tax calculation method associated with a matching business partner name. The system then calculates the amount of withholding tax based on the extracted tax calculation method. Based on the calculated amount of withholding tax, the system automatically notifies the user whether the amount of withholding tax listed on the invoice image is correct, and if it is incorrect, the correct amount of withholding tax.

[0029] According to this system, withholding tax can be reliably determined using a business partner database. [Example]

[0030] An accounting information processing system according to Example 4 will be described below. This example is an example in which a learning model is used to determine whether or not an item is subject to withholding tax, and the same explanation as in Examples 1 to 3 will be omitted.

[0031] In Example 1, a list of transactions subject to withholding tax was used to determine whether the transaction listed on the invoice was subject to withholding tax and to extract a method for calculating the amount of withholding tax. In this example, a learning model is used to determine whether the transaction listed on the invoice is subject to withholding tax and to extract a method for calculating the amount of withholding tax.

[0032] A learning model is constructed that learns from training data (also called teacher data or correct answer data) consisting of the invoice issuer, transaction details, whether or not the transaction is subject to withholding tax, and the method for calculating the amount of withholding tax, etc., and when information such as the invoice issuer is input, outputs whether or not the transaction is subject to withholding tax and the method for calculating the amount of withholding tax. Next, AI OCR is applied to the invoice image to extract first text information corresponding to each item, such as the invoice issuer name.

[0033] The extracted first text information is then input into a learning model, which outputs whether the transaction is subject to withholding tax and the method for calculating withholding tax. At this time, information related to withholding tax is excluded from the first text information input into the learning model. This is because there is a risk that the issuer of the invoice may mistakenly determine that a transaction that is not subject to withholding tax is subject to withholding tax, or conversely, may mistakenly determine that a transaction that is subject to withholding tax is not subject to withholding tax. If it is determined that the transaction is subject to withholding tax, the amount of withholding tax is calculated using the extracted calculation method. The subsequent processing is the same as in the first to third embodiments. According to this embodiment, by using a learning model, even if the eligibility of a transaction for which the withholding tax eligibility cannot be properly determined when using the list of transactions subject to withholding tax, it is possible to properly determine the eligibility of the transaction for withholding tax and properly calculate the amount of withholding tax. [Example]

[0034] In the third embodiment, the learning model was used to determine whether or not a document is subject to withholding tax, but in this embodiment, a large-scale language model (LLM) is used to determine whether or not a document is subject to withholding tax. A language model is a learning model that is trained to output content according to an output instruction input in natural language.

[0035] First, AI OCR is applied to the invoice image to extract first text information corresponding to each item, such as the invoice issuer, listed on the invoice image.

[0036] When the rules for determining whether a transaction is subject to withholding tax as shown in Figure 1, information on the tax calculation method, and first text information regarding the description of an invoice extracted by AI OCR are input into a large-scale language model, and an output instruction is input to "determine whether the transaction is subject to withholding tax in accordance with these rules, and if it is subject to withholding tax, output the method for calculating the withholding tax amount," it outputs whether the transaction is subject to withholding tax and, if so, the method for calculating the withholding tax amount. The subsequent processing is the same as in Examples 1 to 4. [Example]

[0037] The information provided on the invoice may not be sufficient to determine whether the transaction is subject to withholding tax. In this embodiment, the system also uses information from the approval system to determine whether the transaction is subject to withholding tax.

[0038] The approval system records information such as the purpose of the transaction and detailed details of the outsourced work. In this embodiment, when data from the approval system is input into the large-scale language model and an output instruction is input stating, "Taking into consideration the data from the approval system, output whether or not the transaction is subject to withholding tax, and if so, output the method for calculating the amount subject to withholding tax," the model outputs whether or not the transaction is subject to withholding tax, and if so, the method for calculating the amount subject to withholding tax. [Explanation of symbols]

[0039] 21 First text information storage unit 22 Second text information storage unit 23 Judgment section 24 Judgment result notification section 30 Computer 31 Storage section 32 Calculation unit (control unit) 33 Input section 34 Output section 35 Communications Department 51 Invoice image 52 Withholding tax amount 61 List of industries subject to withholding tax 62 Keywords for occupations subject to withholding tax 63 Calculation of tax amount 71 Display screen 72 Warning Messages 73 Delete button 74 Invoice image 75 Cursor (Pointer) 76 OK button 77 Data Entry Area 78 Send button 81 Invoice image 82 Details 101 Display screen 102 Messages 103 Delete button 104 Invoice Image 111 Business Partner Database

Claims

1. a first text information storage unit that stores first text information relating to a predetermined item of the evidence; a second text information output unit that outputs second text information related to a tax amount obtained by calculating the first text information; a determination unit that determines whether the first text information regarding the voucher matches the second text information regarding the tax amount output by the second text information output unit, and outputs the determination result; An accounting information processing system comprising: a determination result notification unit that notifies a user of the determination result of whether the first text information regarding the supporting document output by the determination unit matches the second text information regarding the tax amount output by the second text information output unit.

2. the first text information includes information about the business type of the issuer of the voucher; A list of businesses subject to withholding tax, which records the types of businesses subject to withholding tax and the calculation method for withholding tax for each business; a withholding tax calculation method output unit that outputs a withholding tax calculation method for the business type of the issuer of the voucher by comparing information about the business type of the issuer of the voucher, which is included in the first text information, with the list of business operations subject to withholding tax; 2. The accounting information processing system of claim 1, wherein the second text information output unit outputs second text information regarding the amount of withholding tax based on the withholding tax calculation method for the industry of the issuer of the voucher output by the withholding tax calculation method output unit.

3. An accounting information processing system as described in claim 1, which has a withholding tax determination unit that determines whether a transaction related to the voucher is subject to withholding tax based on information regarding the occupation of the issuer of the voucher recorded in the image of the voucher and / or information regarding the business content recorded in the voucher.

4. An accounting information processing system as described in claim 3, which has a withholding tax determination unit that compares information about the issuer of the voucher with information about the issuer recorded in a customer database and determines whether the transaction related to the voucher is subject to withholding tax.

5. It is equipped with a machine-learned language model that outputs answers when you input output instructions in natural language. The accounting information processing system of claim 3 outputs a determination result as to whether the voucher is subject to withholding tax by inputting into the language model information regarding the occupation of the issuer of the voucher and / or information regarding the work content recorded in the voucher, and an output instruction requesting that the voucher be subject to withholding tax.

6. The computer executes a first text information storage step of storing first text information relating to a predetermined item of the evidence; a second text information output step of outputting second text information relating to a tax amount obtained by calculating the first text information; a determination step of determining whether the first text information regarding the voucher matches the second text information regarding the tax amount output by the second text information output step, and outputting a determination result; a determination result notifying step of notifying a user of a determination result as to whether the first text information regarding the voucher output in the determination step matches the second text information regarding the tax amount output in the second text information output step; An accounting information processing method comprising:

7. On the computer, a first text information storage step of storing first text information relating to a predetermined item of the evidence; a second text information output step of outputting second text information relating to a tax amount obtained by calculating the first text information; a determination step of determining whether the first text information regarding the voucher matches the second text information regarding the tax amount output by the second text information output step, and outputting a determination result; a determination result notifying step of notifying a user of a determination result as to whether the first text information regarding the voucher output in the determination step matches the second text information regarding the tax amount output in the second text information output step; An accounting information processing program for executing the above.

Images