Asset management equipment and asset management support programs

Abstract

To support asset management appropriate for a user.SOLUTION: An asset management device includes data generation means 101 for generating financial information for forty years from now (till a prescribed period) as internal creation data A to Z, AA to AH on the basis of inputted present financial information and expected future income and expenses; an internal creation data storage part 6 for storing the internal creation data A to Z, AA to AH, setting means 150 for setting an inputted primary inheritance year and secondary inheritance year, tax amount calculation means 113A for calculating a tax amount of inheritance taxes in the primary inheritance year and the secondary inheritance year of a statutory portion of an inheritance and a portion of an inheritance arbitrarily set to each inheritor on the basis of assumed financial information stored in the internal creation data storage part 6; and display control means 140 for outputting a message about asset management on the basis of the assumed financial information reflecting the tax amount calculated by the tax amount calculation means 113A.SELECTED DRAWING: Figure 29

Description

[Technical Field]

[0001] The present invention relates to an asset management support device and an asset management support program that support appropriate asset management for a user. [Background technology]

[0002] Examples of asset management methods used by individuals include stock investment and real estate investment.

[0003] When managing assets, it is necessary to calculate profits based on sales, expenses, tax payments, etc. in order to understand how much income can be increased.

[0004] For example, Patent Document 1 describes a real estate investment simulation system that simulates future financial data in the event of purchasing a property by calculating account item data that constitutes at least one of a balance sheet, income statement, or cash flow statement for each fiscal year in the event of purchasing a property, based on property information and financial information stored in a memory unit. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Patent No. 6612828 Summary of the Invention [Problem to be solved by the invention]

[0006] The real estate investment simulation system described in Patent Document 1 simulates future financial data when a property is purchased, but users often find themselves unsure how to analyze the results of the simulation. Users have longed for clarity on the problems with their current financial information in order to increase their income.

[0007] However, the real estate investment simulation system described in Patent Document 1 only executes a simulation, and therefore provides insufficient support, making it difficult for users to grasp financial problems based on the simulation results. This makes it even more difficult to resolve revenue problems and manage assets appropriately.

[0008] The present invention has been made in consideration of the above-mentioned problems, and has as its object to provide an asset management support device and an asset management support program that support appropriate asset management for a user. [Means for solving the problem]

[0009] In order to achieve the above object, a first feature of the asset management support device according to the present invention is: an estimated financial information calculation means for calculating financial information up to a predetermined deadline as estimated financial information based on the input current financial information and future expected income and expenditure; a storage means for storing the estimated financial information calculated by the estimated financial information calculation means; A setting means for setting the inputted first inheritance year and second inheritance year; a tax payment calculation means for calculating the amount of inheritance tax to be paid in the first inheritance year and the second inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the assumed financial information stored in the storage means; an output means for outputting a message regarding asset management based on the assumed financial information reflecting the tax amount calculated by the tax amount calculation means; The reason is that it is equipped with the following.

[0010] A second feature of the asset management support device according to the present invention is a change amount calculation means for calculating a change amount for each item included in the assumed financial information reflecting the tax payment amount for each year up to the specified deadline; The system further comprises a cause item extraction means for extracting one or more items that are caused by the negative income during a period in which the income is negative among the items for each year calculated by the change amount calculation means, The output means outputs a message regarding the current problem based on the items extracted by the cause item extraction means. The reason is that.

[0011] A third feature of the asset management support device according to the present invention is: The items are classified into income categories, expenditure categories, and tax categories; The cause item extraction means The item that has decreased the most among the items classified in the income category is extracted, and the item that has increased the most among the items classified in the expenditure category and the tax category is extracted. The reason is that.

[0012] A fourth feature of the asset management support device according to the present invention is: an advice generation unit that generates advice for improving income based on items included in the assumed financial information that reflects the tax amount; The advantage is that it further features:

[0013] A fifth feature of the asset management support device according to the present invention is an advice generation unit that generates advice to improve the items extracted by the cause item extraction means in order to reduce the negative income; The advantage is that it further features:

[0014] A sixth feature of the asset management support device according to the present invention is the estimated financial information calculation means calculates, as estimated financial information, financial information up to a predetermined deadline in the case where a new investment is made; The output means outputs the effect of the new investment based on the estimated financial information calculated by the estimated financial information calculation means and one or more input judgment conditions among the income effect up to the inheritance, the inheritance tax saving effect, and the income effect after the division. The reason is that.

[0015] The first feature of the asset management support program according to the present invention is: an estimated financial information calculation step for calculating financial information up to a predetermined deadline as estimated financial information based on the input current financial information and future expected income and expenditure; a storage control step of storing the estimated financial information calculated in the estimated financial information calculation step in a storage means; A setting step for setting the entered primary inheritance year and secondary inheritance year; a tax calculation step for calculating the amount of inheritance tax to be paid in the first inheritance year and the second inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the assumed financial information stored in the storage means; an output step of outputting a message regarding asset management after reflecting the tax amount calculated in the tax amount calculation step in the estimated financial information stored in the storage means; The purpose of the present invention is to have a computer execute the above. [Effects of the Invention]

[0016] The asset management device and asset management support program according to the present invention can support appropriate asset management for the user. [Brief explanation of the drawings]

[0017] [Figure 1] 1 is a schematic configuration diagram showing a schematic configuration of an asset management support device according to an embodiment of the present invention; [Figure 2A] FIG. 2 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit 6 provided in the asset management support device according to one embodiment of the present invention. [Figure 2B] 3 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit included in the asset management support device according to one embodiment of the present invention. FIG. [Figure 2C] 3 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit included in the asset management support device according to one embodiment of the present invention. FIG. [Figure 2D]3 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit included in the asset management support device according to one embodiment of the present invention. FIG. [Figure 2E] 3 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit included in the asset management support device according to one embodiment of the present invention. FIG. [Figure 2F] 3 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit included in the asset management support device according to one embodiment of the present invention. FIG. [Figure 3] FIG. 2 is a diagram showing an example of a top screen displayed on a monitor 2. [Figure 4] 1 is a flowchart showing the processing content of an asset management support device according to an embodiment of the present invention. [Figure 5] This is a diagram showing an example of the amount of change in each item from the present to the next 40 years (a specified deadline), generated based on internally generated data A, E, H, and K (estimated financial information). [Figure 6] The items shown in Figure 5 have been rearranged into items related to reasons for a decrease in income, items related to reasons for an increase in expenditures, and items related to reasons for an increase in taxes. [Figure 7] For each item, the maximum amount of change and the year in which the maximum amount of change occurred are shown. [Figure 8A] 10 is a flowchart showing the processing contents of a display data creation process performed by the asset management support apparatus according to one embodiment of the present invention. [Figure 8B] 10 is a flowchart showing the processing contents of a display data creation process performed by the asset management support apparatus according to one embodiment of the present invention. [Figure 9] 10 is a diagram showing an example of a message table stored in an internally generated data storage unit included in the asset management support apparatus according to one embodiment of the present invention. FIG. [Figure 10] FIG. 10 is a diagram showing an example of a displayed problem display screen. [Figure 11] 10 is a flowchart showing a process of generating advice on a new investment by a new investment advice generating means of the asset management support device according to one embodiment of the present invention. [Figure 12] FIG. 10 is a diagram showing an example of a new investment advice screen displayed by the display control means of the asset management support device according to one embodiment of the present invention. [Figure 13] 10 is a flowchart showing the process of generating advice regarding early repayment by an early repayment advice generating means of the asset management support device according to one embodiment of the present invention. [Figure 14] 10 is a diagram showing an example of an early repayment advice screen for the deceased displayed by the display control means of the asset management support device according to one embodiment of the present invention. FIG. [Figure 15] 10 is a flowchart showing a process of generating advice regarding building relocation by a building relocation advice generating means of the asset management support device according to one embodiment of the present invention. [Figure 16] FIG. 10 is a diagram showing an example of a building relocation advice screen displayed by the display control means of the asset management support device according to one embodiment of the present invention. [Figure 17] 10 is a flowchart showing a process for generating advice on large-scale repairs by a large-scale repair advice generating means of the asset management support device according to one embodiment of the present invention. [Figure 18] 10 is a diagram showing an example of a large-scale repair advice screen displayed by the display control means of the asset management support device according to one embodiment of the present invention. FIG. [Figure 19] 10 is a flowchart showing the processing steps for extracting problems when paying inheritance tax in the asset management support device according to one embodiment of the present invention. [Figure 20] 10 is an example of a screen displaying the results of extraction of problems that may arise when paying inheritance tax, in the asset management support device according to one embodiment of the present invention. [Figure 21] 10 is a flowchart showing the processing contents of a tax saving advice generation process performed by a tax saving advice generation means of the asset management support device according to one embodiment of the present invention. [Figure 22] 10 is an example of a tax saving advice screen when a basic deduction is applied in the asset management support device according to one embodiment of the present invention. [Figure 23]10 is an example of a tax saving advice screen in the case where life insurance is applied, in the asset management support device according to one embodiment of the present invention. [Figure 24] 10 is an example of a tax saving advice screen in the case where a death retirement benefit is applied, in the asset management support device according to one embodiment of the present invention. [Figure 25] 1 is a flowchart showing the processing of an optimum property search performed by an asset management support device according to an embodiment of the present invention. [Figure 26] FIG. 10 is a diagram showing an example of a judgment condition input screen in the asset management support apparatus according to one embodiment of the present invention. [Figure 27] 1 shows an example of internally generated data J (effectiveness comparison) generated by the effectiveness comparison process in the asset management support device according to one embodiment of the present invention. [Figure 28] 1 shows an example of internally generated data L generated by a post-division profit summation process in an asset management support device according to one embodiment of the present invention. [Figure 29] FIG. 10 is a schematic diagram showing the schematic configuration of an asset management support device according to a modified example of the present invention. [Figure 30] FIG. 4 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit of an asset management support device that is a modified example of the present invention, in addition to the internally generated data shown in FIGS. 2A to 2F. [Figure 31] FIG. 4 is a diagram showing an example of various internally generated data stored in an internally generated data storage unit of an asset management support device that is a modified example of the present invention, in addition to the internally generated data shown in FIGS. 2A to 2F. [Figure 32] 10 is a flowchart showing the processing content of an asset management support device according to a modified example of the present invention. [Figure 33] 10 is a flowchart showing the processing of large-scale repairs in an asset management support device according to a modified example of the present invention. [Figure 34] FIG. 10 is a diagram showing an example of a life plan created by a tax payment calculation means of an asset management support device according to a modified example of the present invention. [Figure 35]FIG. 10 is a diagram showing an example of an input selection screen displayed in an asset management support device according to a modified example of the present invention. [Figure 36] FIG. 10 is a diagram showing an example of take-home income when large-scale repair plans I to III are implemented using conventional technology and only the first inheritance is taken into consideration, for comparison. [Figure 37] FIG. 10 is a diagram showing an example of take-home pay in the case of carrying out large-scale repair plans I to III and receiving first and second inheritances in an asset management support device that is a modified example of the present invention. [Figure 38] This figure shows an example of costs when only the first inheritance is taken into consideration, without implementing a large-scale repair plan, using conventional technology, shown for comparison. [Figure 39] FIG. 1 is a diagram showing an example of costs when large-scale repair plans I to III are implemented using conventional technology and only the first inheritance is taken into consideration. [Figure 40] FIG. 10 is a diagram showing an example of costs when taking into account primary inheritance and secondary inheritance without implementing a large-scale repair plan in an asset management support device that is a modified example of the present invention. [Figure 41] FIG. 10 is a diagram showing an example of costs when large-scale repair plans I to III are implemented and primary and secondary inheritances are taken into consideration in an asset management support device that is a modified example of the present invention. [Figure 42] FIG. 10 is a diagram showing an example of the effect of early repayment in the asset management support device according to a modified example of the present invention. [Figure 43] For comparison, this figure shows an example of net income when early repayment is made on Sun Heights I using conventional technology and only the first inheritance is taken into account. [Figure 44] FIG. 10 is a diagram showing an example of net income in the case of early repayment of Sun Heights I and primary and secondary inheritance in an asset management support device that is a modified example of the present invention. [Figure 45] FIG. 10 is a diagram showing an example of a judgment condition input screen in an asset management support device according to a modified example of the present invention. DETAILED DESCRIPTION OF THE INVENTION

[0018] Hereinafter, embodiments of the present invention will be described with reference to the drawings. The same or equivalent parts and components are designated by the same or equivalent reference numerals throughout the drawings. However, it should be noted that the drawings are schematic and may differ from the actual product. Furthermore, the drawings may include parts with different dimensional relationships and ratios.

[0019] Furthermore, the embodiments shown below are merely examples of devices that embody the technical concept of the present invention, and the technical concept of the present invention does not limit the arrangement of each component to that shown below. Various modifications can be made to the technical concept of the present invention within the scope of the claims.

[0020] An asset management support device according to one embodiment of the present invention will be described below.

[0021] FIG. 1 is a schematic diagram showing the schematic configuration of an asset management support device according to one embodiment of the present invention.

[0022] As shown in FIG. 1, an asset management support apparatus 1 is connected to a monitor 2 and an input device 3.

[0023] The monitor 2 is configured with an organic EL (electroluminescence) display, a liquid crystal display, or the like, and displays various screens based on instructions from the asset management support device 1.

[0024] The input device 3 includes a mouse, a keyboard, and the like, and generates input signals through user operations and supplies them to the asset management support apparatus 1.

[0025] The asset management support device 1 is a device that mainly supports asset management through real estate investment.

[0026] The asset management support device 1 includes an input / output interface unit 5, an internally generated data storage unit 6, and a control unit 10.

[0027] The input / output interface unit 5 receives signals requesting the display of problems or advice, and receives various data from the input device 3. The input / output interface unit 5 also transmits signals to the monitor 2 to display various screens such as a problem display screen or an advice display screen.

[0028] The internally generated data storage unit 6 stores various internally generated data.

[0029] 2A to 2F are diagrams showing examples of various internally generated data stored in the internally generated data storage unit 6. FIG.

[0030] As shown in Figures 2A to 2F, the various internally generated data include internally generated data A to Z and internally generated data AA to AH. The internally generated data A to Z and AA to AH include the data shown in the data examples of Figures 2A to 2C. Here, it is assumed that the heirs are (spouse) (child 1) to (child 5).

[0031] Internally generated data A represents the results of a trial calculation of the decedent's tax return figures and actual cash flow over a 40-year period. It is created based on the following data: changes to living expenses, real estate income, changes to income breakdown, depreciation calculations, debt trend chart, changes to tax return, land valuation changes, and building valuation summary tables. This data is used to perform installment cash flow calculations and inheritance calculations, and by combining it with new profit and loss and cash flow data, post-measure profit and loss and cash flow calculations, post-measure inheritance calculations, and post-measure installment cash flow calculations are created. This is the source data for the decedent's current income.

[0032] Internally created data B has the same format as internally created data A. It represents the figures for the new investment alone when a new investment is made in real estate. It is used as an interface and is the data that passes the figures for the new investment. Internally created data B is created based on the following data: business overview, site overview, repayment schedule, depreciation expenses, land valuation change input, and building valuation change input. The repayment schedule, depreciation expenses, and land valuation change input are names within the CHANG program and are separate data from those within the FUTURE program. The CHANG program contains input screens, data, and programs related to new investments, and the FUTURE program also contains input screens, data, and programs for current asset and income / expense information.

[0033] Internally created data C is data comparing the current take-home pay of the deceased before the measures were taken with the take-home pay of the deceased after the early repayment. Internally created data C is data that compares the current take-home pay of the profit and loss / cash flow by pressing the data save button (not shown) before the early repayment input, and the take-home pay of the profit and loss / cash flow after the early repayment is made, by setting the take-home pay of the profit and loss / cash flow after the early repayment. A graph is displayed based on this data.

[0034] In addition, internally generated data C is data comparing the take-home pay of each heir in the case of inheritance under voluntary inheritance allocation, before and after early repayment. Specifically, the take-home pay of each of the installment financing (spouse) (child 1) to (child 5) is created at the same time as the pre-early repayment input data save button (not shown) in the pre-early repayment comparison table is pressed, and the take-home pay of each of the installment financing (spouse) (child 1) to (child 5) after early repayment is set as the take-home pay after early repayment, resulting in a comparison of the two. When displaying the graph, enter 0, 1 to 5 in the graph display selection to display each graph.

[0035] Internally created data D is the sum of data calculated for 40 years based on the legal inheritance apportionment of primary and secondary inheritances, taking into account the yearly changes in asset valuation from the current assets and remaining cash, etc. It is used to calculate inheritance tax based on data on land valuation changes, building valuation summary sheets, inheritance valuation, and repayment plan totals. In addition, as part of tax-saving advice processing, data before processing is also stored to compare the results before and after adding one legal heir, adding a death benefit, and adding a death retirement benefit.

[0036] Internally Generated Data E is based on Internally Generated Data A and represents the results of a 40-year trial calculation of the tax return figures and actual cash flow for each heir in the case of voluntary inheritance allocation. For spouses, Internally Generated Data E is generated based on the following data: Changes to Living Expenses (Spouse), Real Estate Income Division, Changes to Income and Expense Breakdown (Spouse), Installment Depreciation Trend Table, Installment Loan Trend Table (Spouse), and Changes to Final Tax Return (Spouse). (Child 1) through (Child 5) also contain similar data. This data serves as the source data for the current income of the spouse and children 1 through 5. Furthermore, by combining this data with the new cash flow division, the post-measures cash flow (Spouse) and (Child 1) through (Child 5) are generated.

[0037] Internally created data F is based on internally created data T and is data that shows changes over 40 years by adding up the repayment amount, principal, interest, loan balance, prepayment, building assessed value, and fixed asset tax for each year. In other words, it is data that aggregates internally created data T (repayment schedules 1 to 12). Based on this, a borrowing trend table is created, which is reflected in profit and loss and cash flow.

[0038] Internally created data G is data obtained by extracting principal, interest, repayment amount, and loan balance from internally created data F and adding the data from internally created data N for new investments to obtain figures after the measures. Internally created data G is created based on the total of the new repayment plan and post-measures repayment plan. Each data is rebuilt and the conditions for early repayment are taken into account to obtain figures. These are then reflected in the post-measures profit / loss and cash flow data.

[0039] Internally created data H is the data obtained by adding internally created data A and internally created data B to obtain the figures after the measures were taken. Internally created data H is created based on the following data: profit and loss / cash flow, new profit and loss / cash flow, real estate income, land valuation changes after the measures were taken, building valuation summary table after the measures were taken, depreciation calculation, and debt trend table after the measures were taken. It will be the original data for the income and expenditure of the deceased after the measures were taken.

[0040] Internally created data I, like internally created data D, is the sum of the asset valuation values that change year by year from the current assets and the assets newly added through new investments, and also takes into account the changes in remaining cash due to the addition of new investments, and is the sum of the primary and secondary inheritances calculated for 40 years using the statutory inheritance apportionment method.Internal created data I is data in which inheritance calculations have been performed based on the post-measures land valuation changes, post-measures building valuation summary sheet, inheritance valuation, building valuation summary sheet, new repayment plan, gift input, and post-measures repayment plan total.

[0041] Internally created data J includes data that calculates the income effect by comparing internally created data A with internally created data H, data that calculates the inheritance effect by comparing internally created data D with internally created data I, and data that calculates the total effect by adding up the income effect and the inheritance effect. These are the results of an income comparison that compares the net income of profit and loss / cash flow, and profit and loss / cash flow after measures, and an inheritance comparison that compares the total inheritance tax amount for inheritance tax printing and inheritance tax printing after measures.

[0042] Internally created data K is the sum of internally created data E and internally created data B divided among each heir at the new building inheritance ratio and the ratio entered for the post-measure inheritance ratio. Internally created data K is created based on the post-measure land valuation change, new cash flow division, installment cash flow (spouse) (child 1) to (child 5), installment repayment plan (spouse) (child 1) to (child 5), post-measure installment loan trend table, and installment depreciation trend table.

[0043] Internally created data L is the data that calculates the difference between the net income of internally created data E and internally created data K, calculated by adding up the net income from the relevant year up to 40 years later, and calculates the income that will be obtained after inheritance from the perspective of the inheritor before and after the measures. Internally created data L is created based on the installment cash flow (spouse) (child 1) to (child 5) and the installment cash flow (spouse) (child 1) to (child 5) after the measures. This data is used to compare income in order to calculate the effect of spouse and children 1 to 5.

[0044] Internally created data N is repayment data for new investment properties (items similar to internally created data F), negative data when using group life insurance, and prepayment data. It is also data passed between programs when processing optimal price determination and optimal property search. Internally created data N is created based on the business overview, site overview, primary loan, secondary loan, tertiary loan, building appraisal, profit and loss / cash flow, and group life insurance summary within the CHANG program.

[0045] Internally generated data M is a data collection of 21 items returned from internally generated data N in order to display the optimal price on the screen. In detail, the income and inheritance effects are verified for a total of 21 cases where 1 million yen is added or subtracted from the current unit price. Expenses are automatically calculated in these cases, and the rates of personal funds and loans 1, 2, and 3 are kept constant.

[0046] Internally generated data O is the sum of data calculated for 40 years for the primary inheritance based on voluntary inheritance allocation, taking into account the annually changing asset valuation from the current assets and remaining cash, etc. It is generated based on inheritance calculations, land valuation changes, installment repayment plans (spouse), (child 1) to (child 5), building valuation, building valuation summary sheet, legal heirs, and inheritance valuation.

[0047] Internally created data P is data required to display each screen for problems and advice by reading the specified relevant data from internally created data A or internally created data E. Internally created data Q is used to display the problem screen or advice screen when the current problem and the divided problem are selected during problem extraction.

[0048] Internally created data Q is the data required to read the relevant data and display each screen for inheritance issues and tax saving advice. Internally created data Q is used to display the issue screen or tax saving advice screen when the current issue (legal inheritance apportionment) or post-division issue (voluntary inheritance apportionment) is selected during issue extraction.

[0049] Internally generated data R contains information on the asset status of the land and buildings owned by the deceased, as well as cash, securities, and other assets (life insurance, retirement benefits, etc.). The inheritance percentages for each are also entered. It consists of an input section and a section that divides the data among each heir based on that data. The input section is broadly divided into land, buildings, and other assets, and land and buildings are divided into those with and without loans. For land and buildings with loans, some reference is made to the contents of the loan information input.

[0050] Internally created data S is a repayment plan for each person after inheritance, created based on internally created data T in accordance with the inheritance ratio specified in the loan information input. Loan-related data is created based on loan information input and the repayment plan, while building-related data is created based on inheritance appraisal and building appraisal summary sheet.

[0051] Internally created data T is data that shows changes over 40 years in repayment amounts, principal, interest, remaining loan balance, prepayments, and building appraisal value based on the information entered when entering loan information. Data is created based on the information entered when entering loan information, and is updated with any changes made when entering interest rate changes or prepayments. Based on this data, on the income and expenditure side, it is reflected in the interest paid, loan repayment amount, and remaining loan principal amount under P&L / Cash Flow via the loan trend table, and on the inheritance side, it is reflected in the remaining loan amount for inheritance calculations via the repayment plan total.

[0052] Internally created data U is data that shows the trends over a 40-year period for the tax base amount, inheritance tax assessment value, fixed asset tax, etc. for each property based on the information entered in the loan information input, and based on the aging deductible correction rate and the contents of the building assessment value change input. It is created based on the repayment plan, loan information input, and inheritance assessment, and is updated with any changes in assessment value entered in the building assessment change input. This information is reflected in the building assessment value and fixed asset tax in the total repayment plan, or in the taxes and charges (buildings) in the profit and loss / cash flow. In terms of inheritance, it is reflected in the building assessment in the inheritance calculation.

[0053] Internally created data V is the entered data on the loan details, the property tax and age of the building, and the inheritance ratio. Here, the loan and the property are linked. The data entered here becomes the source data for creating the repayment plan and building valuation summary table. In addition, the necessary data is passed on to the land and building on which the loan is based for inheritance valuation, linking the two.

[0054] Internally created data W is the entered data on the names and ages of the deceased and heirs. This identifies the number of heirs and the post-division data to be created. It also includes the entered inheritance percentages for cash, securities, and other assets. The inheritance percentages are pre-entered values. Specifically, the income to be inherited is real estate income, the expenses for the property to be inherited are calculated as depreciation (real estate), the loans to be inherited are entered as loan information, and the real estate to be inherited is entered as inheritance appraisal. Here, the inheritance percentages for other assets, such as cash, securities, and other assets, are entered.

[0055] Internally created data X is data calculated over a 40-year period by obtaining cash from internally created data D, securities from internally created data R, and small-scale mutual aid from internally created data A, calculating the cash inheritance amount in accordance with the inheritance ratio in internally created data W, obtaining the tax amount from internally created data O and calculating the difference, and performing this for each heir. Based on the amount available for tax payment after installments and the amount available for tax payment after measures, a balance comparison graph, balance effect graph, and balance effect are created.

[0056] Internally generated data Y contains the current tax return, but as changes are expected over time, this data is used to make periodic changes. It is transferred to internally generated data A and reflected in tax calculations. It includes data for entering amounts for each period for each item, such as income amount, income amount, amount deducted from income, and blue return deduction, as well as data for converting the entered information into data for each fiscal year.

[0057] Internally generated data Z is the breakdown data of real estate income on tax returns. It includes data converted to income for each fiscal year by multiplying the breakdown data of real estate income by the income change rate entered for each period in the income change entry. It also contains data for deducting the corresponding property when reconstruction is selected.

[0058] Internally created data AA is preparatory data for displaying income comparisons from internally created data L and inheritance comparisons from internally created data O and internally created data AG on the effect confirmation screen. It is used to compare income before and after measures with the post-division income total, which is an aggregate of split cash flow (spouse) (child 1) to (child 5) and post-measure split cash flow (spouse) (child 1) to (child 5), and inheritance before and after measures with the post-division inheritance calculation and post-measure split inheritance calculation.

[0059] Internally created data AB is preparatory data for displaying internally created data A, internally created data E, internally created data H, and internally created data K on the P&L / Cash flow screen. In detail, by specifying the name before and after the measures, the corresponding data will be prepared from among P&L / Cash flow, Split cash flow (spouse) (child 1) to (child 5), P&L / Cash flow after the measures, and Split cash flow after the measures (spouse) (child 1) to (child 5).

[0060] Internally created data AC has the same format and processing as internally created data P, but differs in that the read data is internally created data H and internally created data K. This data is displayed when verifying the effect confirmation screen. By entering 9, 0, or 1 to 5 in the instruction area, the corresponding data will be prepared from post-measure profit / loss and cash flow, and post-measure installment cash flow (spouse) (child 1) to (child 5).

[0061] Internally created data AD is created by extracting a portion of the processing of internally created data P and internally created data AC, and calculating the amount of change, cumulative amount of change, maximum amount of change, and maximum year of change, and becomes the data for displaying real estate income. It is created based on profit and loss / cash flow issues, post-measure split verification, real estate income split, and post-measure real estate income split.

[0062] Internally created data AE is similar to internally created data AD, except that the data read is depreciation. It is created based on profit and loss / cash flow issues, post-measure installment verification, and depreciation calculations.

[0063] Internally created data AF becomes preparation data for detailed display when internally created data AD or internally created data AE is loaded. This data is used to display details of real estate income or depreciation expenses while displaying profit and loss / cash flow when the Profit and Loss / Cash Flow button for problem extraction or the Profit and Loss / Cash Flow button for effect verification is pressed. Loads data for detailed display (real estate income) or detailed display (depreciation expenses).

[0064] Internally created data AG is data that calculates the primary inheritance for 40 years using voluntary inheritance apportionment based on internally created data I, and adds them together. It is created based on the inheritance calculation after measures, land valuation changes after measures, installment repayment plan (spouse) (child 1) to (child 5), building valuation, building valuation summary sheet, legal heirs, and inheritance valuation.

[0065] Internally created data AH is data that calculates the cash inheritance amount based on the inheritance ratio in internally created data W, taking cash from internally created data I, securities from internally created data R, and small-scale mutual aid from internally created data A. The tax amount is obtained from internally created data AG and the difference is calculated. This is done for each heir and calculated over a 40-year period. Based on this amount available for tax payment after installments and the amount available for tax payment after measures, a balance comparison graph, a balance effect graph, and a balance effect are created.

[0066] The control unit 10 has an arithmetic processing unit such as a CPU, and functionally comprises a data generation means 101, a problem extraction unit 110, an advice generation unit 120, an effect verification means 130, and a display control means 140.

[0067] The data generation means 101 generates internally generated data A to Z, AA to AH based on various data received from the input device 3, and stores the data in the internally generated data storage unit 6. For example, the data generation means 101 generates financial information up to a predetermined deadline as internally generated data A to Z, AA to AH based on the input current financial information and future expected income and expenditure.

[0068] When a problem extraction request is received, the problem extraction unit 110 extracts problems that have resulted in a negative income based on the internally generated data A to Z and AA to AH and the data received from the input device 3.

[0069] FIG. 3 is a diagram showing an example of the top screen displayed on the monitor 2.

[0070] As shown in Figure 3, the top screen has a Current Issues button B101 for requesting extraction of current issues related to revenue, and a Current Issues button (Legal Inheritance Allocation) B102 for requesting extraction of current issues related to inheritance.

[0071] When the user presses the Current Problems button B101 from the top screen, extraction of current problems related to income and expenditure is requested. Specifically, when the Current Problems button B101 is pressed, processing is mainly carried out on the internally created data A (profit and loss, cash flow I to IV).

[0072] In addition, when one of the buttons B103 for spouse or children 1 to 5 of the post-division problems located below the current problem button B101 is pressed, processing is mainly carried out on the internally created data E (division cash flow (spouse) (child 1) to (child 5)).

[0073] Pressing the Current Issues Button (Legal Inheritance Allocation) B102 requests the extraction of current issues related to inheritance. Specifically, when the Current Issues Button (Legal Inheritance Allocation) B102 is pressed, processing is mainly performed on the internally created data D (inheritance calculation).

[0074] In addition, when one of the buttons B104 for spouse or child 1 to 5 in the post-division issues (optional inheritance allocation) located below the current issues button (legal inheritance allocation) B102 is pressed, processing is mainly carried out using the internally created data O (post-division inheritance calculation).

[0075] The advice generating unit 120 generates advice for improving income based on the assumed financial information stored in the internally generated data storage unit 6. For example, the advice generating unit 120 generates advice for improving the items extracted by the attributing item extracting means in order to reduce the negative amount of income change.

[0076] The effect verification means 130 verifies the effect of the advice generated by the advice generation unit 120. Specifically, the effect verification means 130 generates data comparing take-home income over a predetermined period (for example, 40 years) between a case where the advice generated by the advice generation unit 120 is applied and a case where the advice is not applied.

[0077] The display control means 140 outputs messages for asset management based on the assumed financial information stored in the internally generated data storage unit 6. For example, the display control means 140 generates screen data for displaying on the monitor 2 various screens such as a problem display screen including the problems extracted by the problem extraction unit 110, an advice display screen including the advice generated by the advice generation unit 120, and an effect verification screen by the effect verification means 130, and transmits the screen data to the monitor 2 via the input / output interface unit 5.

[0078] The problem extraction unit 110 includes a change amount calculation means 111 , a cause item extraction means 112 , a tax payment calculation means 113 , and a remaining fund calculation means 114 .

[0079] The change calculation means 111 calculates the change in each item, including income (take-home pay), for each year from the present to, for example, 40 years from now (a predetermined deadline), based on the stored internally generated data A, E, H, and K (estimated financial information). The estimated financial information includes data on each item for each year up to, for example, 40 years from now (a predetermined deadline). Here, income (take-home pay) is income minus expenses. Income includes real estate rent and other income other than real estate. Expenses include taxes and dues, repair costs, interest paid, insurance premiums, living expenses, taxes, etc. Items are the income and expense items mentioned above, such as real estate rent, other income other than real estate, taxes and dues, repair costs, interest paid, insurance premiums, living expenses, taxes, etc.

[0080] The cause item extraction means 112 extracts one or more items that are caused by the negative income during a period in which the income (take-home pay) is negative, from among the items for each year calculated by the change amount calculation means 111.

[0081] The tax payment calculation means 113 calculates the amount of inheritance tax to be paid for each year based on the assumed financial information, according to the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir.

[0082] The remaining fund calculation means 114 calculates the remaining fund by subtracting the calculated tax payment amount from the total amount of items that are tax payment sources for each year.

[0083] The advice generation unit 120 generates advice to improve the items extracted by the attributing item extraction means 112 in order to reduce the negative amount of income change. The advice generation unit 120 has a new investment advice generation means 121, an early repayment advice generation means 122, a building relocation advice generation means 123, a large-scale repair advice generation means 124, and a tax saving advice generation means 125.

[0084] The new investment advice generating means 121 generates the investment timing and repayment period for a new investment based on the expiration year of the depreciation period for each building type when the year in which depreciation expenses will be zero is earlier than the year in which the loan is fully repaid. More specifically, the new investment advice generating means 121 generates the effective repayment period, the expiration year of the effective depreciation period for each building type, and the new investment timing for each important item when the year in which depreciation expenses will be zero is earlier than the year in which the loan is fully repaid.

[0085] If the year in which the loan is fully repaid is later than the year in which depreciation becomes zero, the early repayment advice generating means 122 sets the year for depreciation as the year in which the early repayment begins, and sets the year in which the remaining loan is fully repaid as the year in which the early repayment ends.

[0086] The building relocation advice generating means 123 calculates the fixed asset appraisal value for each property when the remaining loan balance becomes zero, and calculates the planned donation amount by dividing the calculated fixed asset appraisal value proportionately among the heirs.

[0087] The large-scale repair advice generating means 124 calculates the rent increase amount based on the input repair amount, building type, number of units, loan amount, loan period, and interest rate. In addition, the large-scale repair advice generating means 124 sequentially displays the years with the largest decrease in depreciation expenses, starting from the years when taxable income becomes positive, and suggests the timing of large-scale repairs on the left side of the screen.

[0088] The tax saving advice generating means 125 calculates the amount of tax to be paid if an heir is added as the first tax amount, calculates the amount of tax to be paid if the amount of savings included in the item is used for life insurance as the second tax amount, calculates the amount of tax to be paid if the maximum amount of accumulated retirement benefits out of the amount of income and savings included in the item is used as the third tax amount, and calculates the difference between the amount of tax to be paid and each of the first to third tax amounts as the amount of tax saved.

[0089] Next, the operation of the asset management support device 1 according to one embodiment of the present invention will be described.

[0090] Fig. 4 is a flowchart showing the processing content of the asset management support apparatus 1 according to one embodiment of the present invention. The processing shown in Fig. 4 is executed when the current problem button B101 is pressed on the top screen described above.

[0091] As shown in Figure 4, in step S101, the change amount calculation means 111 calculates the change amount for each item from the present to the next 40 years (a specified deadline) based on the internally generated data A and E (estimated financial information) stored in the internally generated data storage unit 6.

[0092] In step S103, the change amount calculation means 111 temporarily stores the calculated change amount for each item in the internally generated data storage unit 6.

[0093] In step S105, it is determined whether there is a year in which the take-home pay is negative.

[0094] If there is a year in which the take-home pay is negative (step S105; YES), the change calculation means 111 sorts the depreciation expense reduction data in descending order (step S107), and temporarily stores the sorted depreciation expense reduction data in the internally generated data storage unit 6 (step S109).

[0095] In step S111, the contributing item extraction means 112 accumulates the amount of change for each item during the period when income (take-home pay) is negative, and temporarily stores the accumulated amount of the accumulated amount of change for each item in the internally generated data storage unit 6 (step S113). Here, the accumulated amount is calculated to estimate which item is most responsible for the negative take-home pay during the period when income is negative. For example, even if a certain item is the major cause of the negative take-home pay in a single year, other items may be more related to the negative take-home pay over a total of eight years.

[0096] Figure 5 is a diagram showing an example of the amount of change for each item from now until 40 years from now (a specified deadline), generated based on internally generated data A and E (assumed financial information). Here, the present is set to Reiwa 2 (2020), and the amount of change is shown for nine years from now, up to Reiwa 11 (2029). Figure 6 rearranges the items shown in Figure 5 into items related to reasons for a decrease in income, items related to reasons for an increase in expenditures, and items related to reasons for an increase in taxes. Figure 7 shows the maximum amount of change for each item and the year in which the amount of change was maximum.

[0097] The take-home pay shown in Figure 5 was negative in 2021 and will remain negative until 2028, so the period in which income (take-home pay) will be negative will be from 2021 to 2028.

[0098] As shown in Figure 6, among the items, real estate income and non-real estate income are classified as reasons for a decrease in income (income category), while taxes and public dues, others, loan repayments, living expenses, and total taxes are classified as reasons for an increase in expenditure (expense category), and taxes and public dues (land), taxes and public dues (buildings), repair costs, depreciation, interest paid, property insurance, others, and deductions other than real estate are classified as reasons for an increase in tax (tax category). The details of the total tax are classified as reasons for an increase in tax (tax category).

[0099] In step S115, the cause item extraction means 112 extracts the year and cumulative amount of change of the item that decreased the most in the income category based on the cumulative amount of change of each item that has been temporarily stored, and temporarily stores this in the internally generated data storage unit 6.

[0100] As shown in Figure 7, the amount of change for each item is accumulated. In the example shown in Figure 7, the item with the largest decrease in the accumulated amount of change in the income category is "real estate income," which is -945,138 yen. The year in which this occurred is "Reiwa 7." Here, the year of the item with the largest decrease is the first year in which the accumulated amount of change decreased the most.

[0101] Furthermore, in step S117, the causing item extraction means 112 extracts the year and cumulative amount of change of the item that increased the most in the expenditure category based on the cumulative amount of change of each item that has been temporarily stored, and temporarily stores them in the internally generated data storage unit 6.

[0102] In the example shown in Figure 7, the item with the largest cumulative increase in the amount of change in the expenditure category and tax category is "loan repayment amount," which is 274,458 yen. The year in which this occurred is "Reiwa 5." Here, the year of the item with the largest increase is the first year in which the cumulative amount of change increased the most.

[0103] In step S119, the control unit 10 executes a display data creation process.

[0104] 8A and 8B are flowcharts showing the process of creating display data.

[0105] In step S201, the control unit 10 reads the cumulative amount of change for each item stored in the internally generated data storage unit 6.

[0106] In step S203, it is determined whether there is a year in which the take-home pay is negative.

[0107] If there is a year in which the take-home pay is negative (step S203; YES), the change calculation means 111 extracts the year in which the take-home pay became negative as the year in which the negative pay began (step S205).

[0108] In step S207, the change amount calculation means 111 extracts the last year in which the take-home pay is negative as the negative end year.

[0109] In step S209, the change amount calculation means 111 calculates the cumulative amount of change in income from the minus start year to the minus end year.

[0110] In step S211, the change calculation means 111 calculates the cumulative amount of change in expenditures and the cumulative amount of change in taxes from the minus start year to the minus end year.

[0111] In step S213, the causing item extraction means 112 determines the reason (step S213). Specifically, the causing item extraction means 112 determines the reason as either "decrease in income" or "increase in expenses," or both "decrease in income" and "increase in expenses." For example, if the income is 90% or more of the decrease in net income, the reason is determined to be "decrease in income." Also, if the income is 10% or less of the decrease in net income, the reason is determined to be "increase in expenses." Also, if the income is 10% or more but less than 90% of the decrease in net income, the reasons are determined to be "increase in expenses" and "decrease in income."

[0112] In step S217, if the reason is not "decrease in income" (NO), the causing item extraction means 112 determines whether the largest item of the reasons for the increase in expenditure is "total tax" (step S221).

[0113] If the largest item is "total tax" (step S221; YES), the cause item extraction means 112 extracts the smallest item and cumulative amount as the reason for the tax increase in order to display the details of the reason for the tax increase (step S223). For example, in the example shown in FIG. 7, the smallest item as the reason for the tax increase is "depreciation expense," and the cumulative amount is -523,551 yen. The year at that time is "Reiwa 8."

[0114] In step S225, if the reason is not "increased expenditure" (NO), the causing item extraction means 112 determines whether the amount of real estate income is smaller than the amount of non-real estate income (step S227).

[0115] If the amount of real estate income is greater than the amount of non-real estate income (step S227; NO), the display control means 140 displays income message 3 and income message 5 on the monitor 2 based on the message table stored in the internally created data memory unit 6 (step S237).

[0116] Fig. 9 is a diagram showing an example of a message table stored in the internally generated data storage unit 6. Of the messages, Fig. 9 shows income messages. In addition to income messages, there are also expense messages and tax messages.

[0117] As shown in FIG. 9, the message number and the message content are stored in association with each other.

[0118] For example, when displaying income message 3 and income message 5, the display control means 140 displays a combination of the message "Real estate income is decreasing" and the message "Overall, the rate of decrease in 'Real Estate Income Year' is large." Here, the year with the greatest amount of change is assigned to the "Real Estate Income Year."

[0119] If it is determined in step S227 that the amount of real estate income is smaller than the amount of non-real estate income (YES), the causing item extraction means 112 determines whether the name is a new investment or not based on the internally created data AD (step S229). This name is the name of the property, and the biggest factor is that if a new name other than the name of the property listed in the internal data Z is entered, the name is determined to be a new investment.

[0120] In step S229, if it is determined that the name is a new investment (YES), the display control means 140 displays the income message 1 on the monitor 2 based on the message table and the internally generated data AD stored in the internally generated data storage unit 6 (step S231).

[0121] As shown in Figure 9, income message 1 reads, "Real estate income is decreasing. Looking at the details, "Name" has decreased by "Maximum" yen in "Fiscal Year". Please check the rent input screen for new investments."

[0122] Therefore, the display control means 140 applies the corresponding data of "year", "name" and "maximum value" based on the internally generated data AD and displays it on the monitor 2.

[0123] In step S229, if it is determined that the name is not a new investment (NO), the display control means 140 displays the income message 2 on the monitor 2 based on the message table and the internally generated data AD stored in the internally generated data storage unit 6 (step S233).

[0124] In step S235, the display control means 140 causes the monitor 2 to display the income message 4 based on the message table stored in the internally generated data storage unit 6 (step S235).

[0125] In step S237, the control unit 10 executes the expense increase factor creation process. Specifically, the display control means 140 determines an expense message according to an item with a large cumulative amount of change among the items in the expense category, and causes the monitor 2 to display the determined expense message.

[0126] In step S239, the control unit 10 executes a tax increase factor creation process. Specifically, the display control unit 140 determines a tax message according to an item in the tax category with a large cumulative amount of change, and displays the determined tax message on the monitor 2.

[0127] FIG. 10 is a diagram showing an example of the problem display screen.

[0128] As shown in FIG. 10, a plurality of problems are extracted from problem (1), and the display of the problems can be switched by pressing the problem tab D101.

[0129] D103 displays the period during which take-home pay was negative. In the example shown in Figure 10, the years 2024 to 2029 are displayed as periods during which take-home pay was negative.

[0130] The cumulative total of income items for that period is displayed as a decrease, and the cumulative total of expenditure items is displayed as an increase. In this case, the reason is set as "Income decrease and expenditure increase."

[0131] Here, income message 2 and income message 4 are displayed on D109 as factors for [Decreased Income]. Income message 2 reads, "Real estate income is decreasing. Looking at the details, "Name" has decreased by "Maximum" yen in "Year". Please check the income change input screen." Based on the internally created data AD, the display control means 140 applies the relevant "Year", "Name", and "Maximum" data, and displays on monitor 2, "Real estate income is decreasing. Looking at the details, Ferbourg Matsuyama has decreased by -917,088 yen in 2029. Please check the income change input screen."

[0132] In addition, the income message 4 is, "Overall, the rate of decrease in the 'year of real estate income' is large." Therefore, the display control means 140 applies the data of the corresponding "year of real estate income" based on the internally created data AD, and displays on the monitor 2, "Overall, the rate of decrease in 2021 is large."

[0133] In D111, "Total taxes" is set as the factor for [Expenditure increase].

[0134] Therefore, a tax message is displayed in D113 as a factor of [total tax increase]. As with the income message, the display control means 140 determines a tax message according to the item in the tax category with the largest cumulative amount of change, and displays the determined tax message on the monitor 2.

[0135] D115 displays a graphed real estate expense trend table, and D117 displays a graphed tax payment trend table. The items displayed in D115 are land, building, repair costs, depreciation, interest paid, non-life insurance premiums, and others, while the items displayed in D117 are income tax, resident tax, individual business tax, total tax, and net income.

[0136] The problem display screen has an advice button D121, a close button D123, and a profit and loss / cash flow button D125 arranged thereon.

[0137] When the close button D123 is pressed, the problem display screen is closed.

[0138] Pressing the Profit and Loss / Cash Flow button D125 displays profit and loss / cash flow data based on internally generated data A for the deceased, and internally generated data E for the heir. Specifically, real estate income, depreciation, non-real estate income, and living expenses are displayed. Furthermore, for details that cannot be fully expressed in the profit and loss / cash flow data, pressing the buttons for real estate income, depreciation, non-real estate income, and living expenses on the screen performs a similar process to determining factors for income decrease, expenditure increase, and total tax increase, providing a more detailed view of the increase or decrease within each item. For example, if living expenses increased by 1,401,000 yen from 2026 to 2027, the breakdown is unclear because there are many different types of living expenses. For more detailed information, displaying the detailed display (living expenses) screen, which includes a breakdown of each detailed item of living expenses, such as basic living expenses, vehicle expenses, and education expenses, will clarify which detailed items are responsible for the increase in living expenses.

[0139] When the advice button D121 is pressed, the advice generation unit 120 generates various pieces of advice. Here, the advice includes advice on new investment, early repayment, building relocation, and large-scale repairs. As will be described later, when the tax saving advice button D602 is pressed, the tax saving advice generation means 125 generates advice on tax saving.

[0140] FIG. 11 is a flowchart showing the process of generating advice on a new investment by the new investment advice generating means 121.

[0141] As shown in FIG. 11, in step S301, the new investment advice generating means 121 determines whether the set name is that of the deceased.

[0142] In step S301, if the set name is an heir (NO), the new investment advice generating means 121 reads the internally generated data O and calculates the inheritance tax and taxable income of the heir (step S303).

[0143] In step S301, if the set name is the decedent's (YES), the new investment advice generating means 121 reads the internally generated data D and calculates the income on which inheritance tax is levied according to the statutory inheritance apportionment system (step S305).

[0144] In step S307, the new investment advice generating means 121 determines whether or not there is a year in which the depreciation expense is zero, based on the read internally generated data A and internally generated data E (step S307).

[0145] If there is a year in which depreciation will be zero (step S307; YES), the new investment advice generating means 121 determines whether the year in which depreciation will be zero is earlier than the year in which the loan is paid off (step S309).

[0146] If the year in which depreciation becomes zero is earlier than the year in which the loan is paid off (step S309; YES), it may be difficult to repay the remaining loan, so there is a great advantage to making a new investment.

[0147] Therefore, in step S311, the new investment advice generating means 121 extracts the year in which the useful life of the wooden structure expires.

[0148] In step S313, the new investment advice generating means 121 extracts the expiration year of the useful life of the steel-framed building.

[0149] In step S314, if the depreciation expense has become zero but the borrowing remains, the new investment advice generating means 121 extracts the number of years until the year in which the depreciation expense becomes zero.

[0150] In step S315, the new investment advice generating means 121 sets the first year to the case of "profit-oriented." This "profit-oriented" is one of four user-oriented options: "profit-oriented," "income-oriented," "inheritance-oriented," and "income inheritance-oriented." The calculation will be based on each user orientation.

[0151] In step S317, the new investment advice generating means 121 sets the investment timing in the case of "income-focused" to five years prior to the year in which taxable income becomes positive. When a new investment is made, for example, for a wooden building, even if the net income is positive for the useful life of approximately 15 years, the new investment alone will be negative in the tax return due to the large depreciation, and this will be used. In the case of "income-focused" which emphasizes the effect of income tax reductions, five years prior to the year in which taxable income becomes positive will be displayed. The reason for selecting five years prior is that by filing a blue return, deficits can be carried forward for five years.

[0152] In step S319, the new investment advice generating means 121 sets the investment timing in the "inheritance-focused" case to three years before the year in which inheritance tax becomes positive. The inheritance tax saving effect utilizes the difference between the investment amount and the fixed asset tax assessment value, which is the inheritance tax assessment value. In the "inheritance-focused" case, which emphasizes the inheritance tax reduction effect, three years before the year in which inheritance tax begins to be levied will be displayed. The reason is that the inheritance tax saving effect will not be recognized until three years have passed since the building was completed.

[0153] In step S321, the new investment advice generation means 121 sets the investment timing in the case of "emphasis on income inheritance" to a year that satisfies the conditions of being more than five years before the year in which income becomes positive and more than three years before the year in which inheritance tax becomes positive.

[0154] This allows the new investment advice generating means 121 to generate the investment timing for making a new investment based on the income and inheritance tax included in the items and the user's preferences.

[0155] Then, the display control means 140 displays the generated investment timing for making a new investment on the new investment advice screen.

[0156] FIG. 12 is a diagram showing an example of a new investment advice screen displayed by the display control means 140. As shown in FIG.

[0157] As shown in Figure 12, D201 allows you to switch between tabs for new investment, early repayment, building relocation, and major repairs, and displays advice set for each.

[0158] In the example shown in Fig. 12, the content of [Resolve with new investment] is displayed in D203. Specifically, the display control means 140 displays [Resolve with new investment] in D203 based on the useful life of the wooden structure, the number of years until the year when depreciation becomes zero, and the depreciation year for the S structure.

[0159] D205 displays the investment timing set according to the user-oriented settings of "profit-oriented," "income-oriented," "inheritance-oriented," and "income-inheritance-oriented" as [investment timing].

[0160] Additionally, in D207 [Solution through New Investment], the message "For measures beyond 2021, it is effective to make all or part of the repayment period a 'repayment period'" is displayed. If depreciation expenses are zero but loans remain, income tax will be heavy and the balance of income and expenditure will be adversely affected. Therefore, if you finish paying off the new property by that point, all of your income will remain in your hands. Therefore, since it will be a compensation at that point, the year in which depreciation expenses will be zero is found, and how many years later that will be, and this number of years is calculated and displayed as the "repayment period."

[0161] FIG. 13 is a flowchart showing the process of generating advice regarding early repayment by the early repayment advice generating means 122.

[0162] As shown in FIG. 13, in step S401, the early repayment advice generating means 122 determines whether the year in which the depreciation expense will become zero is earlier than the year in which the loan is paid off in full.

[0163] If the year in which depreciation expense will become zero is later than the year in which the loan is paid off (step S401; NO), the early repayment advice generating means 122 sets the depreciation year, which is the year in which the useful life will expire, as the early repayment start year (step S403).

[0164] In step S405, the prepayment advice generating means 122 sets the year in which the remaining loan is paid off, in which the loan is paid off, as the prepayment end year (step S405).

[0165] In step S407, the prepayment advice generating means 122 determines whether the set name is that of the deceased (step S407).

[0166] If the set name is the decedent's (step S407; YES), the early repayment advice generating means 122 extracts the loan balance (borrowing balance) when the depreciation amount becomes zero from the internally generated data F (step S409).

[0167] In step S411, the prepayment advice generating means 122 extracts from the internally generated data T the names of properties for which there is currently a loan balance.

[0168] In step S417, the prepayment advice generating means 122 extracts the name of the property owned by the deceased and the year in which the year-end balance will be zero, based on the internally generated data T (step S417).

[0169] On the other hand, if the set name is an heir (NO) in step S407, the prepayment advice generating means 122 determines whether the inheritance rate is greater than zero (step S419).

[0170] If it is determined in step S419 that the inheritance ratio is greater than zero (YES), the early repayment advice generating means 122 calculates the sum of the loan balance / each heir's ratio when the depreciation expense becomes zero based on the internally generated data S and the internally generated data V (step S421). This makes it possible to calculate the total loan balance for all heirs.

[0171] In step S423, the prepayment advice generating means 122 extracts the names of properties with outstanding loan balances based on the internally generated data K.

[0172] In step S425, the prepayment advice generating means 122 extracts, based on the internally generated data T, the names of all properties owned by each heir and the years in which the year-end balance will be zero.

[0173] In this way, if the year in which the loan is fully repaid is later than the year in which depreciation becomes zero, the early repayment advice generating means 122 sets the year in which depreciation is to be applied as the year in which the early repayment begins and also sets the year in which the remaining loan is fully repaid as the year in which the early repayment ends, so that it is possible to give advice on the appropriate timing for early repayment.

[0174] FIG. 14 is a diagram showing an example of an early repayment advice screen displayed by the display control means 140 for the deceased.

[0175] As shown in Figure 14, D201 allows you to switch between tabs for new investment, early repayment, building relocation, and major repairs, and displays advice set for each.

[0176] In the example shown in FIG. 14, the display control means 140 displays D303, D305, D115, and D117 on the early repayment advice screen.

[0177] The details of [Settlement by early repayment] are displayed in D303 and D305. D303 has D303a, D303b, D303c, and D303d.

[0178] D303a displays the year in which early repayment will begin and in which the greatest effect can be achieved by making early repayment, D303b displays the year in which early repayment will end and in which the greatest effect can be achieved by making early repayment, and D303c displays the amount of early repayment required at that time.

[0179] D303d displays only the names of properties for which early repayment will have an effect during the period from D303a to D303b. The reason for this is that even if there is a current balance, if the repayment period for a property is completed earlier than D303a in the repayment schedule, no effect will be seen during the target period no matter how many early repayments are made.

[0180] D305 shows the name of the property owned by the deceased and the year in which the year-end balance will be zero.

[0181] FIG. 15 is a flowchart showing the process of generating advice regarding building relocation by the building relocation advice generating means 123.

[0182] 15, in step S501, the building relocation advice generating means 123 calculates the year in which the loan balance will be zero and the fixed asset appraised value at that time for each property based on the internally created data T and the internally created data U. The reason for this is that if a gift is made when there is a loan balance, it will be treated as a burdened gift under tax law, and the increased costs at the time of relocation will prevent it from being sufficiently effective, so this timing is calculated.

[0183] In step S503, the building relocation advice generating means 123 apportions the fixed asset appraisal values of all fixed assets among the heirs based on the internally created data W and the internally created data V (step S503).

[0184] In step S505, the building relocation advice generating means 123 stores the apportioned fixed asset appraisal values as the planned donation amounts.

[0185] FIG. 16 is a diagram showing an example of a building relocation advice screen displayed by the display control means 140. As shown in FIG.

[0186] As shown in Figure 16, D201 allows you to switch between tabs for new investment, early repayment, building relocation, and major repairs, and displays advice set for each.

[0187] In the example shown in FIG. 16, the display control means 140 displays D403 and D405 on the building relocation advice screen.

[0188] D403 displays the details of the [Timing of relocation of buildings with outstanding loans]. D403 displays the property name (building name), the year in which the loan balance will be zero, and the assessed value of the fixed assets for that year.

[0189] D405 shows the assessed value of fixed assets apportioned to each heir.

[0190] FIG. 17 is a flowchart showing the process of generating advice on large-scale repairs by the large-scale repair advice generating means 124.

[0191] As shown in Figure 17, the depreciation expense reduction data generated in step S107 of the flowchart shown in Figure 4 and temporarily stored in the internally generated data storage unit 6 is displayed as the timing for major repairs, and the top two years with the largest reductions are also displayed.

[0192] When the conditions for large-scale repairs, such as repair cost, building type, number of units, loan amount, loan period, and interest rate, are entered (step S601; YES), the large-scale repair advice generating means 124 determines whether the building type is "wooden" (step S603).

[0193] If the building type is determined to be "wooden" (step S603; YES), the large-scale repair advice generating means 124 adopts the depreciation rate for wooden buildings. If the building type is determined not to be "wooden" (step S603; NO), the large-scale repair advice generating means 124 determines whether the building type is "heavy steel frame" (step S607).

[0194] If the building type is determined to be "heavy steel frame" (step S607; YES), the large-scale repair advice generating means 124 adopts the depreciation rate for heavy steel frame (step S609).

[0195] If it is determined that the building type is not "heavy steel frame" (step S607; NO), the large-scale repair advice generating means 124 adopts the depreciation rate of RC (reinforced concrete) (step S611).

[0196] In step S613, the large-scale repair advice generating means 124 calculates the depreciation cost that can be added by the large-scale repair from the repair amount and the depreciation rate.

[0197] In step S615, the large-scale repair advice generating means 124 calculates the monthly payment amount based on the loan amount, loan period, and interest rate, and calculates an estimate of the rent increase amount by dividing that amount by the number of units.

[0198] In this way, the large-scale repair advice generating means 124 recommends that when carrying out large-scale repairs, investing in a property before income tax is imposed will only result in wasted investment and will only consume expenses. Therefore, for the depreciation expense reduction amount and fiscal year, the results are sorted by the largest reduction amount after the fiscal year in which income tax began to be imposed, encouraging the user to choose the appropriate investment timing. Furthermore, the rent increase amount is calculated based on the input repair amount, building type, number of units, loan amount, loan period, and interest rate, so that the user can understand how much rent should be increased when carrying out large-scale repairs and how much repair investment is needed to compensate for the decrease in depreciation expenses.

[0199] FIG. 18 is a diagram showing an example of a large-scale repair advice screen displayed by the display control means 140. As shown in FIG.

[0200] As shown in Figure 18, D201 allows you to switch between tabs for new investment, early repayment, building relocation, and major repairs, and displays advice set for each.

[0201] In the example shown in FIG. 18, the display control means 140 displays D501 on the large-scale repair advice screen.

[0202] D501 shows the details of the [Timing of major repairs]. D501 also shows the rent increase amount, etc.

[0203] Next, a process for extracting problems at the time of paying inheritance tax in the asset management support device 1 according to one embodiment of the present invention will be described.

[0204] 19 is a flowchart showing the processing contents of problem extraction at the time of paying inheritance tax in the asset management support apparatus 1 according to one embodiment of the present invention. The processing shown in FIG. 19 is executed when the current problem button (legal inheritance apportionment) B102 is pressed on the top screen shown in FIG.

[0205] As shown in Figure 19, when a name is entered in step S701, the tax payment calculation means 113 reads internally created data A and internally created data E from the internally created data storage unit 6 and expands 40 years' worth of data. Names are entered by pressing buttons on the top screen shown in Figure 3. When the Current Issues button (legal inheritance apportionment) B102 is pressed, the deceased is set, and when one of the buttons B104 for spouse or children 1 to 5 in the Post-Division Issues (voluntary inheritance apportionment) is pressed, the heir corresponding to the pressed button is set.

[0206] In step S703, the tax payment calculation means 113 reads from the internally generated data storage unit 6 the cash and deposits, securities, other assets, and tax payment funds for each year from the internally generated data X.

[0207] In step S705, the tax payment calculation means 113 determines whether the input name is that of the decedent (step S707).

[0208] If the input name is the decedent's (step S707; YES), the tax amount calculation means 113 reads the tax amount calculated based on the legal inheritance apportionment from the internally generated data D.

[0209] On the other hand, if the input name is not that of the deceased (step S707; NO), the tax amount calculation means 113 reads the tax amount of the heir for each year from the internally generated data O.

[0210] In step S713, the tax payment calculation means 113 calculates the difference for each year by subtracting the tax payment amount from the tax payment funds. If the difference for each year is positive, the tax can be paid, but if there is a year in which the difference is negative, there is a possibility that the tax cannot be paid.

[0211] FIG. 20 shows an example of a screen displaying the results of extraction of problems that may arise when paying inheritance tax, in the asset management support apparatus 1 according to one embodiment of the present invention.

[0212] As shown in FIG. 20, the screen for displaying the results of extraction of problems at the time of paying inheritance tax has D601, D602, and D603.

[0213] D601 shows cash and deposits, securities, other assets, tax payment sources, inherited tax payments, and the difference for each year.

[0214] D603 shows the difference as a graph to determine whether inheritance tax can be paid.

[0215] D602 is a tax saving advice button, and when this button is pressed, the tax saving advice generating means 125 generates advice.

[0216] FIG. 21 is a flowchart showing the processing contents of the tax saving advice generation processing by the tax saving advice generation means 125 of the asset management support apparatus 1 according to one embodiment of the present invention.

[0217] As shown in Figure 21, when a new heir is added to the heir names from the input device 3 (step S801), the tax saving advice generation means 125 calculates the amount of tax savings by calculating the inheritance including the newly added heir, i.e., by increasing the basic deduction and calculating the amount of inheritance tax to be paid (first tax amount), based on the internally created data W, internally created data D, and internally created data O (step S803).

[0218] In step S805, the tax saving advice generating means 125 calculates the amount of tax savings by calculating the amount of inheritance tax to be paid (second tax amount) when deposits and savings are put into life insurance based on the internally created data R, internally created data D, and internally created data O.

[0219] In step S807, the tax saving advice generating means 125 calculates the amount of tax to be paid (third tax amount) when the small-scale mutual aid premium is maximized based on the internally created data Y, internally created data Z, internally created data D, and internally created data A, thereby calculating the amount of inheritance tax savings and the amount of income tax savings.

[0220] In step S809, the tax saving advice generating means 125 stores the calculation results calculated in steps S803 to S807 in the internally generated data storage unit 6.

[0221] In this way, the amount of tax savings can be calculated by comparing the inheritance tax before and after advice for the basic deduction of adding a new heir, the life insurance that puts savings into life insurance, and the death pension that maximizes the premiums of a small-scale mutual aid association.

[0222] FIG. 22 shows an example of a tax saving advice screen when the basic deduction is applied in the asset management support apparatus 1 according to one embodiment of the present invention.

[0223] As shown in Figure 22, the tax saving advice screen has D701. D701 is configured so that tax saving advice set for each can be displayed by switching between tabs for basic deduction, life insurance, death retirement benefit, and new investment. In the example shown in Figure 22, tax saving advice related to basic deduction is displayed.

[0224] As shown in FIG. 22, the tax saving advice screen when the basic deduction is applied has D702 and D703.

[0225] D702 shows the "inheritance tax amount," which is the amount of tax to be paid for each year without applying the basic deduction, the "after adoption," which is the amount of tax to be paid with the basic deduction applied, and the amount of tax saved.

[0226] D703 displays a comparison graph of basic deductions, showing "inheritance tax paid" and "after adoption."

[0227] This allows you to see at a glance how much tax you can save each year by adding an heir and increasing the basic deduction.

[0228] FIG. 23 shows an example of a tax saving advice screen in the case where life insurance is applied, in the asset management support device 1 according to one embodiment of the present invention.

[0229] As shown in Figure 23, the tax saving advice screen has D701. D701 is configured so that tax saving advice set for each can be displayed by switching between tabs for basic deduction, life insurance, death retirement benefits, and new investments. In the example shown in Figure 23, tax saving advice for life insurance is displayed.

[0230] As shown in FIG. 23, the tax saving advice screen in the case where life insurance is applied has D802 and D803.

[0231] D802 displays the "inheritance tax payment amount," which is the amount of tax to be paid for each year if life insurance is not applied, the "tax payment amount after measures," which is the amount of tax to be paid if life insurance is applied, and the amount of tax saved.

[0232] D803 displays a comparison graph of life insurance policies showing the "amount of inheritance tax paid" and the "amount of tax paid after measures are taken."

[0233] This allows you to see at a glance how much tax you can save each year by using your savings to take out life insurance.

[0234] FIG. 24 shows an example of a tax saving advice screen in the case where a death retirement benefit is applied in the asset management support system 1 according to one embodiment of the present invention.

[0235] As shown in Figure 24, the tax saving advice screen has D701. D701 is configured so that tax saving advice set for each can be displayed by switching between tabs for basic deduction, life insurance, death retirement benefits, and new investments. In the example shown in Figure 24, tax saving advice for death retirement benefits is displayed.

[0236] As shown in FIG. 23, the tax saving advice screen in the case where death retirement benefits are applied has D902 and D903.

[0237] D902 shows the "inheritance tax savings," which is the amount of inheritance tax saved when the death benefit is applied for each year, the "income tax savings," which is the amount of tax saved when the death benefit is applied, and the total of these tax savings.

[0238] D903 displays graphs of "inheritance tax savings," "income tax savings, etc.", and "tax savings."

[0239] This allows you to see at a glance how much tax you can save each year by maximizing your small-scale mutual aid premiums.

[0240] Furthermore, the overwhelming majority of users who invest in real estate are elderly people in their 70s and 80s. The main reason these elderly people decide to invest over a long period of 30 to 35 years is due to consideration for the heirs from the deceased. Specifically, this is due to the effect of saving on inheritance tax and improving profits after inheritance. However, from the perspective of the heirs, the improved profits after inheritance and the increase in the remaining amount after tax due to inheritance tax savings as a result of real estate investment are also considered profits, and they would like to make an investment decision, but it has been difficult to grasp this. The problem extraction unit 110, advice generation unit 120, and effect verification means 130 described above are provided as a means to solve this problem.

[0241] In addition, because each heir inherits differently, the effects will also vary. For example, increasing the basic deduction may have an effect of several million yen on one heir, but only a few hundred thousand yen on another. This makes it possible to confirm the income improvement and tax savings effect for each heir, a much-needed feature.

[0242] As described above, the asset management support device 1, which is one embodiment of the present invention, is equipped with a data generation means 101 that generates financial information for the next 40 years (a specified deadline) as internally generated data A-Z, AA-AH based on input current financial information and future expected income and expenditure, an internally generated data storage unit 6 that stores the internally generated data A-Z, AA-AH, and a display control means 140 that outputs messages regarding asset management based on the stored internally generated data A, E, H (expected financial information).

[0243] This allows an appropriate message for asset management to be output, which is generated based on appropriate data.

[0244] Furthermore, the asset management support device 1, which is one embodiment of the present invention, is equipped with an internally created data storage unit 6 that stores internally created data A-Z, AA-AH, a change amount calculation means 111 that calculates the amount of change for each item including income (take-home pay) for each year from the present to, for example, 40 years from now (a specified deadline) based on the stored internally created data A, E, H (estimated financial information), and a contributing item extraction means 112 that extracts one or more items that are caused by a negative income (take-home pay) from the annual items calculated by the change amount calculation means 111 during a period in which income (take-home pay) becomes negative.

[0245] This allows one or more items resulting from a negative income (take-home pay) to be extracted, thereby helping to resolve revenue problems and assisting users in managing their assets appropriately.

[0246] The above-described embodiment can also be realized by executing an asset management support program installed in a computer. By installing the asset management support program, an asset management support device is realized.

[0247] In addition, when making a new investment, you can search for the best property.

[0248] FIG. 25 is a flowchart showing the processing of the optimum property search performed by the asset management support apparatus 1 according to one embodiment of the present invention.

[0249] As shown in Figure 25, when "If inheritance occurs ** years later" is entered in the input box D1001 of the judgment condition input screen shown in Figure 26 (step S901; YES), and the search start button D1007 is pressed (step S903; YES), the display control means 140 reads the registered new investment condition data from the internally created data storage unit 6 (step S905), sets it in the CHANG program, and passes it to the FUTURE program via the internally created data B and N (step S907).

[0250] When the data is received, the FUTURE program is executed, which moves on to the process of creating internally created data J (effectiveness comparison) and internally created data L (post-split revenue total).

[0251] When the FUTURE program is executed, first, an effect comparison process is performed (step S931).

[0252] FIG. 27 shows an example of the internally generated data J (effect comparison) generated by the effect comparison process.

[0253] As shown in Figure 27, the internally created data J (effect comparison) is classified into income comparison D1101 and inheritance comparison D1102, and the respective income effect totals and inheritance effects are added together to be expressed as effect total D1103.

[0254] In the income comparison D1101, the before / year of the measure is set to the net income from internally created data A (profit and loss, cash flow I-IV), and the after / year is set to the net income from internally created data H (profit and loss after the measure, cash flow I-IV). By accumulating these effects, the income effect up to that year in the event of inheritance is expressed as the total income effect.

[0255] In Inheritance Comparison D1102, the tax amount before the measures is set to the total inheritance tax amount in internally created data D (inheritance calculation), and the tax amount after the measures is set to the total inheritance tax amount in internally created data I (inheritance calculation after the measures). By calculating the difference between these, the tax savings effect in the event of an inheritance occurring in that year is expressed as the inheritance effect.

[0256] In the internally created data J, the income benefits of the deceased up to that year are shown in the total income effect D1111, and the amount of inheritance tax savings if the inheritance occurs in that year is shown in the inheritance effect D1112.

[0257] Next, the FUTURE program is executed to generate the post-division profit total (step S933).

[0258] FIG. 28 shows an example of internally generated data L generated by the post-division profit summation process.

[0259] As shown in Figure 28, the internally generated data L generates 40 years of take-home income data for each heir. Note that here, an example is shown for the years Reiwa 2 to Reiwa 11. For each heir's corresponding year (Reiwa 2 in this case), the effect of take-home income from the following year Reiwa 3 to Reiwa 31 is shown. The sum of the effects for each heir is tabulated in the total effect D1201 at the bottom.

[0260] For example, for a spouse living in Reiwa 2, before the measures, the cumulative total from Reiwa 3 to Reiwa 31 is shown based on the take-home income in internally created data E (Divisional Cash Flow (Spouse)), and after the measures, the cumulative total from Reiwa 3 to Reiwa 31 is shown based on the take-home income in internally created data K (Divisional Cash Flow (Spouse) after the measures). As a result, the income benefit is calculated from the following year after the inheritance of the heir (spouse).

[0261] Additionally, the assumptions for the data shown here are that the land where the new investment property is planned to be built is currently farmland, that the spouse and child 1 are each planning to inherit 50% of the land, and that the new building will be inherited entirely by child 1. To look at this data, using the example of 2027, eight years after child 1 (D1202), we can see that before the measures, the total take-home pay from 2028 to 2039 was 105,905,364 yen, but by making this new investment, this has increased to 125,696,875 yen, for an effective effect of 19,791,511 yen.

[0262] Since children 2 and 3 will not inherit this new investment property, the income effect is zero, and since the spouse is set to inherit only the land in which the new investment will be made, the net income effect is -1,082,104 yen due to the increase in fixed asset tax caused by converting the land from farmland to residential land. Therefore, if the new investment search data (second data) is invested and inheritance occurs eight years later, the effect on the heirs as a whole will be 18,709,406 yen.

[0263] The display control means 140 transfers the contents of the internally created data J and L to the optimum property search processing response area of the internally created data N (repayment schedule) (step S935). In detail, the total income effect of the internally created data J is set to the income effect of the internally created data N, the inheritance effect of the internally created data J is set to the inheritance effect of the internally created data N, the total effect of the internally created data J is set to the total effect of the internally created data N, and the total effect of the internally created data L is set to the total post-division income effect of the internally created data N.

[0264] The display control means 140 extracts the inheritance year data (step S909). Specifically, from the 40 years of response data in the internally generated data N, only the data for the year entered in the inheritance year input is set in the database. In this example, since the inheritance occurs eight years later, the eighth item of internally generated data N's income effect, inheritance effect, total effect, and total post-division income effect are set in the second item of data in the database.

[0265] In the database, the sum of the total effect and the total post-split income effect is set as the total. The sum of the income effect and the total post-split income effect is set as the pre-inheritance income / post-split income. The sum of the inheritance effect and the total post-split income effect is set as the inheritance effect post-split income.

[0266] When the final data has been processed (step S911; YES), the display control means 140 refers to the database and displays the data with the maximum effect under the following judgment conditions (step S915) by selecting three items in the condition selection for inputting the judgment conditions: income effect up to inheritance, tax saving effect on inheritance tax, and income effect after division.

[0267] As conditions, as shown in Figure 26, there are provided a checkbox D1003a for income effect up to inheritance, a checkbox D1003b for tax saving effect on inheritance, and a checkbox D1003c for income effect after division, allowing selection of the income effect up to inheritance, the tax saving effect on inheritance tax, and the income effect after division, respectively.

[0268] The display control means 140 displays data with the maximum effect based on the checks on these checkboxes. Specifically, if the revenue effect checkbox D1003a is checked, the revenue effect is displayed. If the tax saving effect checkbox D1003b is checked, the inheritance effect is displayed. If the post-division revenue effect checkbox D1003c is checked, the total post-division revenue effect is displayed. If the revenue effect checkbox D1003a and the tax saving effect checkbox D1003b are checked, the total effect is displayed. If the revenue effect checkbox D1003a and the post-division revenue effect checkbox D1003c are checked, the pre-inheritance revenue and post-division revenue are displayed. If the tax saving effect checkbox D1003b and the post-division revenue effect checkbox D1003c are checked, the inheritance effect and post-division revenue are displayed. If the revenue effect checkbox D1003a, the tax saving effect checkbox D1003b, and the post-division revenue effect checkbox D1003c are checked, the total is displayed.

[0269] Then, when the read button D1009 is pressed while the relevant data is displayed (step S917; YES), the data is reloaded into the CHANG program, and the details can be checked and corrected (step S919).

[0270] Although the explanation has been given as an internal database, it can also handle used properties for which real estate agents have information and new properties for which builders have information, from external databases such as real estate agent databases and builder databases, as shown in the optimal property search in Figure 25. This allows users to input their own unique information and search for the optimal investment opportunity based on their input preferences from among a number of investment opportunities.

[0271] Also, as explained in step S933, the total effect at the bottom of internally generated data L is referenced, which means that the search is for the property that will maximize the post-inheritance income when considering the entire family. For example, if you want to perform an optimal property search that will maximize the effect for Child 1, without taking other heirs into consideration, you can do this by replacing the pre-measure tax amount in internally generated data J with the tax amount for Child 1 in internally generated data X (taxable amount after installments) and the post-measure tax amount with the tax amount for Child 1 in internally generated data AH (taxable amount after installments), and by referencing the effect in the Child 1 column instead of the total effect at the bottom of internally generated data L.

[0272] <Modification> An asset management support device 1 that is a modified example of one embodiment of the present invention will be described.

[0273] Fig. 29 is a schematic diagram showing the schematic configuration of an asset management support device 1 which is a modified example of one embodiment of the present invention. Of the configurations shown in Fig. 29, the configurations given the same reference numerals are the same as the configurations shown in Fig. 1, and therefore description thereof will be omitted.

[0274] As shown in FIG. 29, the asset management support apparatus 1 includes a problem extraction unit 110A, an advice generation unit 120A, and setting means 150.

[0275] The setting means 150 sets the primary inheritance year and the secondary inheritance year input by the user's operation from the input device 3.

[0276] The problem extraction unit 110A has a change amount calculation means 111A, a cause item extraction means 112A, a tax payment calculation means 113A, and a remaining fund calculation means 114A.

[0277] The change calculation means 111A calculates the change in each item, including income (take-home pay), for each year from the present to, for example, 40 years from now (a specified deadline), based on internally generated data A, E, H, and K (estimated financial information) that reflects primary and secondary inheritances.

[0278] The causing item extraction means 112A extracts one or more items that are caused by a negative income during a period in which income (take-home pay) becomes negative from among the items for each year calculated by the change amount calculation means 111A.

[0279] Tax payment calculation means 113A calculates the amount of inheritance tax to be paid in the first inheritance year and the second inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the assumed financial information.

[0280] The remaining fund calculation means 114A calculates the remaining fund by subtracting the tax payment amount that takes into account the first inheritance and the second inheritance calculated from the total amount of items that are tax payment sources for each year.

[0281] The advice generating unit 120A generates advice for improving income based on items included in the assumed financial information reflecting the tax amount. For example, the advice generating unit 120A generates advice for improving items extracted by the causing item extracting means 112 in order to reduce a negative income.

[0282] In addition, the output contents of the problem extraction processing unit 110 and the advice generation unit 120A will be changed by the processing of the early repayment processing means 131, large-scale repair processing means 132, reconstruction processing means 133, group life insurance processing means 134, and gift processing means 135 described below.

[0283] For example, if early repayment processing is performed by the early repayment means 131, the payment amount decreases, which changes the net amount in the change amount calculation means 111A, causing a period that was negative before the early repayment to become positive. As a result, the contents of the attributable item extraction means 112A and the tax amount calculation means 113A are also changed, and since cash held is used for repayment, the contents of the remaining funds calculation means 114A are also changed accordingly. These changed contents are also reflected as changes in the advice generation unit 120A. For example, if, before the early repayment, the early repayment advice generation means 122 displayed advice that an early repayment of 10 million yen to Sun Heights would be effective, if the early repayment processing means 131 made an early repayment of 10 million yen to Sun Heights and then the early repayment advice generation means 122 was executed again, the advice would not be output.

[0284] In addition, the advice generation unit 120A includes a new investment advice generation means 121, an early repayment advice generation means 122, a building relocation advice generation means 123, a large-scale repair advice generation means 124, a tax saving advice generation means 125, an early repayment processing means 131, a large-scale repair processing means 132, a reconstruction processing means 133, a group life insurance processing means 134, and a gift processing means 135.

[0285] The new investment advice generation means 121A generates the investment timing and repayment period for a new investment based on the year in which the depreciation period expires for each building type, using internally created data A, E, H, and K (estimated financial information) that reflects primary and secondary inheritances, if the year in which depreciation expenses will reach zero is earlier than the year in which the loan is fully repaid.

[0286] The early repayment advice generating means 122A sets the year for depreciation to be the year in which early repayment begins and the year in which the remaining loan is paid off as the year in which early repayment ends, if the year in which the loan is paid off is later than the year in which depreciation becomes zero, based on the internally created data A, E, H, K (estimated financial information) in which the first inheritance and secondary inheritance are reflected by the early repayment processing means 131.

[0287] The building relocation advice generation means 123A calculates the fixed asset valuation value for each property when the loan balance becomes zero using internally created data A, E, H, and K (estimated financial information) that reflects the first and second inheritances, and calculates the expected gift amount by dividing the calculated fixed asset valuation value proportionately among the heirs.

[0288] The large-scale repair advice generating means 124A calculates the rent increase amount based on the internally created data A, E, H, and K (estimated financial information) that reflects the primary inheritance and secondary inheritance by the large-scale repair processing means 132, and the input repair amount, building type, number of units, loan amount, loan period, and interest rate.The large-scale repair advice generating means 124A also displays the years with the largest decrease in depreciation expenses, starting from the years when taxable income becomes positive, and suggests the timing of large-scale repairs on the left side of the screen.

[0289] The tax saving advice generating means 125A calculates the amount of tax to be paid if an heir is added as the first tax amount based on internally created data A, E, H, and K (estimated financial information) that reflects the primary and secondary inheritances, calculates the amount of tax to be paid if the amount of savings included in the item is used for life insurance as the second tax amount, calculates the amount of tax to be paid if the maximum amount of accumulated retirement benefits out of the amount of income and savings included in the item is used as the third tax amount, and calculates the difference between the amount of tax paid and each of the first to third tax amounts as the tax saving amount.

[0290] When an early repayment is input by user operation from the input device 3, the early repayment processing means 131 specifies either a shortened period or a reduced repayment amount for the relevant property on a monthly basis, performs income and expenditure calculations, and ultimately reflects the result in the internally created data A, E, H, and K (estimated financial information).

[0291] The large-scale repair processing means 132 performs income and expenditure calculations that reflect the primary and secondary inheritances based on the input large-scale repair plan, and ultimately reflects the results in the internally created data A, E, H, and K (estimated financial information).

[0292] Specifically, when a user operates the input device 3 to specify how many years after a major repair is to be carried out for each property, the major repair processing means 132 first creates data on the repair results (before inheritance). Next, for each year after the primary inheritance, the means creates data on the repair results (primary inheritance) as major repair output link information (primary inheritance). Next, if the spouse inherits the property as a primary inheritance, the means creates data on the repair results (secondary inheritance) as major repair output link information (secondary inheritance) for each year after the secondary inheritance. The created link information is passed to the primary inheritance program and the primary / secondary inheritance merging program, which add up the data for each program.

[0293] The reconstruction processing means 133 deletes the property to be rebuilt from the income and expenditure calculation and inherited property after measures are taken by specifying the property to be rebuilt in the real estate income, depreciation calculation (real estate), loan information, and inheritance valuation through user operation from the input device 3. Specifically, in the income and expenditure calculation, the income, depreciation, remaining loan, repayment amount, interest, and fixed asset tax of the building are deleted. In addition, the fixed asset valuation value (building) is deleted from the inherited property.

[0294] The group life insurance processing means 134 records the remaining loan amount as zero at the time of the first inheritance for loans for which group life insurance is specified in the loan information and repayment schedule. After that, the repayment amount and interest are also not recorded after the inheritance (income, fixed asset tax (land and building), and depreciation expenses are still recorded).

[0295] The gift processing means 135 inputs the amount of money on a yearly basis for the heir and the non-heir. In the case of the heir only, if the gift year is within three years from the inheritance year, the gift amount is included in the calculation of inheritance tax as inherited property.

[0296] 30 and 31 are diagrams showing examples of various internally generated data stored in the internally generated data storage unit 6 in addition to the internally generated data shown in FIGS. 2A to 2F.

[0297] Internally generated data W includes the input data indicating the names and ages of the deceased and heirs. This identifies the number of heirs and the post-division data to be created. It also includes the input inheritance percentages for cash, securities, and other assets. It also includes the input inheritance year. The inheritance percentages are calculated by inputting the income to be inherited as real estate income, the expenses for the property to be inherited as depreciation calculations (real estate), the loans to be inherited as loan information, and the inheritance appraisal for the property to be inherited. Here, the inheritance percentages for other assets, such as cash, securities, and other assets, are input. The first inheritance year is stored in the FUTURE (primary inheritance) program, and the second inheritance year is stored in the FUTURE II (secondary inheritance) program. It also contains gift information as link information from FUTURE (primary inheritance) to FUTURE II (secondary inheritance).

[0298] The internally generated data BA is necessary to predict the income and expenses of the deceased and their heirs as they live their lives in the future. A life plan is created based on this information. Age trends for the next 40 years are created based on family composition and age. Based on this information, income and necessary education expenses for that year are calculated, and living expenses such as food, utilities, water, insurance, medical care, transportation, and communications are calculated based on the age of the head of household. In addition to the above, a life plan is created based on expenses such as housing costs, car purchases, expenses for life events, and retirement benefits.

[0299] Internally created data BB is information added to the "Depreciation Calculation (Real Estate)" section of the tax return submitted to the tax office, including the inheritance share of the prospective heirs, the age of the building, rebuilding, etc. It shows the current depreciation information for each property. This information is used to calculate the trends in depreciation over a 40-year period by depreciation type (straight-line method, old straight-line method, old declining balance method, equal depreciation after the end of the depreciation period under the old straight-line method, etc.) for each property's depreciation content.

[0300] The internally created data BC contains the same information as the cover page of the tax return submitted to the tax office, with only the necessary information extracted. From this information, various information such as income information, income amount, and amounts deducted from income (miscellaneous loss deductions, medical expense deductions, social insurance deductions, small business mutual aid premium deductions, etc.) is obtained. By combining the data corrected by inputting changes to the income and expense breakdown and the real estate income calculated within the program, this data becomes the source data required to calculate income tax, local resident tax, and personal business tax. In FUTURE (primary inheritance), this is information about the deceased, and data carried over from FUTURE (primary inheritance) to FUTURE II (secondary inheritance), or spouse information is stored within FUTURE II (secondary inheritance).

[0301] The internally created data BD is information that specifies when, how much, and how (reduced repayment amount, shortened period) to make early repayments for each loan. This information is used to process early repayments for each repayment schedule created from the loan information.

[0302] The internally created data BE is information that shows the income and expenditure calculation results for 40 years for each heir (spouse and children 1-5) when inheriting in proportion to the primary inheritance, both before and after the measures were taken. Although it represents information after the primary inheritance, this data stores information that assumes the inheritance occurred immediately, regardless of the year of the primary inheritance. In the subsequent primary and secondary inheritance merging process, information prior to the year of the primary inheritance is skipped and combined as primary inheritance data. The benefit of doing so is that while the year of primary inheritance and the year of secondary inheritance can be freely changed, by storing the primary inheritance data in this format, recalculation is not required each time the year of primary inheritance is changed.

[0303] The internally generated data BF is the information entered as the deceased's real estate income, divided by inheritance apportionment as information for each heir after the first inheritance. The income of each property for each heir is calculated by apportioning the income over a 40-year period and adding up the total to calculate the income of that heir. In addition, if measures have been taken, the income of the rebuilt property is calculated in the same way, and the income after reconstruction is calculated by subtracting the income of the rebuilt property from the income of the heir.

[0304] The internally created data BG calculates the depreciation expense of the deceased person by dividing the information entered as the depreciation expense of each heir proportionally for each inheritance after the first inheritance of each heir, calculating the depreciation expense for each item proportionally for 40 years, and then adding up the total to calculate the depreciation expense of that heir.In addition, if measures have been taken, the depreciation expense of the reconstruction item is calculated using the same method, and the depreciation expense after reconstruction is calculated by subtracting the depreciation expense of the reconstruction item from the depreciation expense of the heir.

[0305] While the tax return form above contains information about the deceased or spouse, the internally created data BH contains the same information as the cover page of the tax return submitted to the tax office for each heir (children 1-5), with only the necessary parts extracted from that information. From this information, various information such as income information, income amount, and amounts deducted from income (miscellaneous loss deductions, medical expense deductions, social insurance deductions, small business mutual aid premium deductions, etc.) is obtained, and by combining the data modified by inputting changes to the income and expense breakdown with the real estate income calculated within the program, it becomes the source data needed to calculate income tax, resident tax, and individual business tax.

[0306] Internally generated data BI contains information about new investments, including repayment schedules for those loans, early repayment information, and information about the negative balance of group credit life insurance. For example, if three types of loans are selected for new investments, a monthly repayment plan is calculated for each loan. The details are then added up by year and item for each loan, resulting in the total for the three loans. Furthermore, the repayment plans for only those loans for which group life insurance was selected are added up and calculated as the negative balance for group life insurance. The information transferred from the CHANGE program to the FUTURE program (primary inheritance) and the information transferred from FUTURE to FUTURE II (secondary inheritance) are in the same format, but the information transferred to the secondary inheritance is information about the new investments inherited by the spouse. Therefore, if the spouse does not inherit the new investments in the primary inheritance, zero data is transferred.

[0307] Internally created data BJ is information passed from FUTURE (first inheritance) and FUTURE II (second inheritance) to the large-scale repair program. For each real estate property owned by the deceased, information such as the primary and secondary inheritance allocation, building location, type, and age is passed on. Based on this information, the large-scale repair program displays an input selection screen, and when selected, three large-scale repair plans can be entered for that property. For example, if the deceased owned 20 properties, a total of 60 large-scale repair plans can be entered.

[0308] FIG. 35 is a diagram showing an example of an input selection screen displayed in an asset management support device according to a modified example of the present invention.

[0309] As shown in Figure 35, it has a large-scale repair input area D1301 for inputting the contents of large-scale repair plan I, which is the first large-scale repair plan, a large-scale repair input area D1303 for inputting the contents of large-scale repair plan II, which is the second large-scale repair plan, and a large-scale repair input area D1305 for inputting the contents of large-scale repair plan III, which is the third large-scale repair plan.

[0310] The information entered on this input selection screen is stored in the internally created data BJ and is passed on to the large-scale repair program from FUTURE (primary inheritance) and FUTURE II (secondary inheritance).

[0311] Internally created data BK is primary inheritance information for large-scale repairs, with information for each heir created using the deceased's large-scale repair information and the primary inheritance apportionment method. For example, if 60 large-scale repair plans are entered as shown above, the repayment plan, rent increase, personal funds, and depreciation expenses are allocated to each heir over a 40-year period for each property using the primary inheritance apportionment method. From that information, a year-by-year determination is made to determine whether the year was before or after the year of primary inheritance. If it is after, it is created as large-scale output link information and handed over to FUTURE (primary inheritance).

[0312] The internally created data BL consists of secondary inheritance information, which is created by dividing the properties inherited by the spouse from the deceased's major repair information into secondary inheritance information for each heir, and primary inheritance information created as described above. Only the properties inherited by the spouse are processed in the same way as above to create secondary inheritance information. In addition, the primary inheritance information created above is also simultaneously transferred to FUTURE II (secondary inheritance). It is used in the primary and secondary inheritance combination process.

[0313] FIG. 32 is a flowchart showing the processing contents of the asset management support device 1 according to a modified example of the present invention.

[0314] As shown in FIG. 32, in step S1001, when the primary inheritance year is input by user operation from the input device 3, the setting means 150 sets the input primary inheritance year.

[0315] In step S1003, the tax payment calculation means 113A calculates the amount of inheritance tax to be paid in the set year of primary inheritance based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the internally generated data A, E, H, and K (estimated financial information), and generates a link information list by performing income and expenditure calculations for each year in the case of primary inheritance. In other words, the link information list is temporarily saved data in which the primary inheritance is reflected in the internally generated data A, E, H, and K.

[0316] In step S1005, when the secondary inheritance year is input by user operation from the input device 3, the setting means 150 sets the input secondary inheritance year.

[0317] In step S1007, the tax payment calculation means 113A calculates the amount of inheritance tax to be paid in the set secondary inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the generated link information list, and also performs income and expenditure calculations for each year in the case of secondary inheritance, and updates the link information list.

[0318] In the link information list, for a year that is before the first inheritance year (step S1009; YES), in step S1011, the tax payment calculation means 113A adds the data for that year of the life plan created as the result of annual income and expenditure calculation based on the basic information, which is internally created data BA, to the link information list.

[0319] FIG. 34 is a diagram showing an example of a life plan created by the tax payment calculation means 113A.

[0320] As shown in FIG. 34, the tax payment calculation means 113A creates a life plan by calculating income and expenditure for each year based on life events such as elementary school graduation and high school graduation included in the basic information.

[0321] Returning to Figure 32, for the link information list where the year in question is after the year of primary inheritance but before the year of secondary inheritance (step S1013; YES), in step S1015, the tax payment calculation means 113A adds to the link information list the data for the year in question of the life plan created as the result of annual income and expenditure calculation based on the basic information, which is internally created data BA, and the contents of the large-scale repair output link information (primary inheritance), which is internally created data BK.

[0322] On the other hand, for the year in the link information list that is after the year of secondary inheritance (step S1013; NO), in step S1017, the tax payment calculation means 113A adds to the link information list the data for that year in the life plan created as the result of annual income and expenditure calculation based on the basic information that is the internally created data BA, the contents of the major repair output link information (primary inheritance) that is the internally created data BK, and the contents of the major repair output link information (secondary inheritance) that is the internally created data BL.

[0323] In step S1019, the tax amount calculation means 113A calculates the amount of tax such as income tax and resident tax to be paid each year.

[0324] In step S1021, the tax payment calculation means 113A repeatedly executes the processes of steps S1009 to S1019 until calculations for 40 years are completed.

[0325] FIG. 33 is a flowchart showing the details of large-scale repair processing in the asset management support system 1 according to a modified example of the present invention.

[0326] As shown in FIG. 33, in step S1101, the large-scale repair processing means 132 sets the start year of the depreciation and repayment plan to the repair year.

[0327] In step S1103, the large-scale repair processing means 132 sets the large-scale repair output link information (primary inheritance) which is the internally created data BK and the large-scale repair output link information (secondary inheritance) which is the internally created data BL to before the inheritance. As a result, the large-scale repair processing means 132 executes the income and expenditure calculation of the deceased from the repair year onwards in the state before the primary inheritance.

[0328] In step S1105, the large-scale repair processing means 132 executes a process of allocating the primary inheritance share to each heir. Specifically, the large-scale repair processing means 132 executes calculations of the income and expenditure of each heir in the case of primary inheritance.

[0329] In step S1107, the large-scale repair processing means 132 executes a process of allocating the secondary inheritance portion to each heir. Specifically, the large-scale repair processing means 132 executes calculations of the income and expenditure of the heirs in the case of secondary inheritance.

[0330] In step S1109, the large-scale repair processing means 132 determines whether the data is primary inheritance data.

[0331] If the data is primary inheritance data (step S1109; YES), in step S1111, the large-scale repair processing means 132 determines whether the data for the year in question is a primary inheritance year.

[0332] In step S1111, if it is determined that the data for the year is after the first inheritance year (YES), in step S1113, the large-scale repair processing means 132 sets it to the large-scale repair output link information (first inheritance).

[0333] In step S1111, if it is determined that the data for the year in question is prior to the year of primary inheritance (NO), the data prior to the year of primary inheritance is deleted without being set.

[0334] On the other hand, if it is not primary inheritance data (step S1109; NO), it is secondary inheritance data, so in step S1117, the large-scale repair processing means 132 determines whether the data for the year is a secondary inheritance year.

[0335] In step S1117, if it is determined that the data for the year is after the secondary inheritance year (YES), in step S1119, the large-scale repair processing means 132 sets it to the large-scale repair output link information (secondary inheritance).

[0336] In step S1119, if it is determined that the data for the year in question is before the secondary inheritance year (NO), the data before the secondary inheritance year is deleted without being set.

[0337] In step S1121, the large-scale repair processing means 132 repeatedly executes the processes of steps S1109 to S1119 until calculations for 40 years are completed.

[0338] Figure 36 is a diagram showing an example of take-home pay when large-scale repair plans I to III are implemented using conventional technology and only the first inheritance is taken into consideration, and Figure 37 is a diagram showing an example of take-home pay when large-scale repair plans I to III are implemented and the first and second inheritances are taken into consideration using the asset management support device 1, which is a modified example of the present invention. Here, it is assumed that large-scale repair plan I is implemented in 2024, large-scale repair plan II is implemented in 2039, and large-scale repair plan III is implemented in 2044.

[0339] As shown in Figure 36, in the conventional technology, the first inheritance occurred in 2026.

[0340] The take-home pay D1403 when large-scale repair plans I to III are implemented is lower than the take-home pay D1401 when large-scale repair plans I to III are not implemented, because of the costs of large-scale repairs.

[0341] In the prior art, secondary inheritance is not carried out, so after the primary inheritance, there is no significant difference between take-home pay D1403 and take-home pay D1401.

[0342] On the other hand, as shown in Figure 37, in a modified example of the present invention, the first inheritance occurs in Reiwa 8, and then the second inheritance occurs in Reiwa 17.

[0343] Similarly, in this case, the take-home pay D1503 when large-scale repair plans I to III are implemented is lower than the take-home pay D1501 when large-scale repair plans I to III are not implemented, due to the costs of large-scale repairs.

[0344] In a modified example of the present invention, the secondary inheritance that will occur in 2025 is also taken into consideration, so after the secondary inheritance, there will be a large difference between take-home pay D1503 and take-home pay D1501.

[0345] The reasons for this are, firstly, that there are three types of loans, and the increase in loan repayments has reduced take-home pay, and secondly, the implementation of large-scale repair plans I to III has increased expenses, which has reduced the amount of tax paid, resulting in an increase in take-home pay, resulting in a synergistic effect.At this point, the difference becomes even more pronounced when secondary inheritances are taken into account.

[0346] Figure 38 is a diagram showing an example of costs when only the first inheritance is considered without implementing a large-scale repair plan using conventional technology, which is shown for comparison purposes, and Figure 39 is a diagram showing an example of costs when large-scale repair plans I to III are implemented using conventional technology and only the first inheritance is considered.

[0347] On the other hand, Figure 40 is a diagram showing an example of costs when taking into account primary and secondary inheritances without implementing a large-scale repair plan in an asset management support device 1 which is a modified example of the present invention, and Figure 41 is a diagram showing an example of costs when taking into account primary and secondary inheritances and implementing large-scale repair plans I to III in an asset management support device 1 which is a modified example of the present invention.

[0348] When comparing the costs of the conventional technology shown in Figures 38 and 39 with the costs of the asset management support device 1, which is a modified example of the present invention shown in Figures 40 and 41, it can be seen that there is a difference in the costs after secondary inheritance, and that when secondary inheritance is taken into consideration as shown in Figures 40 and 41, the costs after secondary inheritance increase.

[0349] In this way, by taking secondary inheritance into consideration, costs can be calculated more accurately, and appropriate advice can be generated for major repairs, etc.

[0350] FIG. 42 is a diagram showing an example of the effect of early repayment in the asset management support system 1 which is a modified example of the present invention.

[0351] Figure 42 shows which of the following properties will be most effective for repayment within the range of the amount that can be repaid early: Faubourg D1801, Placido D1803, Sun Heights I (code D1805), and Lexel D1807.

[0352] For example, if the amount available for early repayment in 2026 is 35,870,000 yen, and the remaining balance for Faubourg D1801 is 30,840,000 yen, repaying that amount would result in a shortened term of 2,378,322 yen, and in the case of Sun Heights I (code D1805), repaying 35,870,000 yen would result in a benefit of 20,869,578 yen. This benefit amount is the result of comparing it with the benefit amount (total benefit) for the entire family.

[0353] In this example, the effect of making an early repayment during one's lifetime in 2026 is calculated in the case where the first inheritance occurs in 2026 and the second inheritance occurs in 2025.

[0354] In addition, to explain in detail about the other reduction in repayment amount, because early repayments are made at the time of the first inheritance, the loan amount has decreased, but the cash on hand has also decreased. Therefore, the cash to be divided at the time of the first inheritance for the heirs, including the spouse, will be reduced, and the cash remaining after paying the inheritance tax will also be reduced.

[0355] Furthermore, if the prepaid property were to be inherited by the spouse and eldest son, their share of the total inherited assets would increase, leading to an increase in the amount of inheritance tax to be paid, which would result in a decrease in the remaining cash after the inheritance tax is paid. Next, considering the spouse's first inheritance, the spouse's cash remaining each year would change, taking into account both the positive factor of a decrease in monthly repayments as a result of the prepayment, the negative factor of an increase in income tax, etc., due to a decrease in interest that can be expensed, and the expenses of living alone. Continuing this until 2005, the year of the second inheritance, would result in a significant change in the spouse's cash at the time of the second inheritance.

[0356] In addition, as mentioned above, the cash inherited by the spouse as a result of early repayments will also decrease, and this will be taken into account when calculating the spouse's total cash amount as of 2025. Loans will also be calculated based on the decrease in the loan amount due to the spouse's repayments between 2027 and 2025. The assessed value of buildings will also be calculated based on the decrease in the assessed value at the time of the second inheritance in 2025, even if it is the same building, compared to the time of the first inheritance in 2026. The total assessed value of inheritance at the time of the second inheritance will be calculated taking the above factors into consideration.

[0357] In addition, when considering the eldest son after the first inheritance, just like the spouse, the eldest son's remaining cash will change each year in consideration of the decrease in cash remaining after paying inheritance tax, the increase in inheritance tax to be paid, the decrease in repayment amount, the increase in income tax due to the decrease in expenses, and the annual expenditures according to the life plan. This will continue until the second inheritance year, Reiwa 17.

[0358] Furthermore, for heirs other than the eldest son after the first inheritance, there will be a decrease in cash remaining after paying inheritance tax, just like the spouse and the eldest son. However, since this is unrelated to the prepayment property, there will be no impact on subsequent annual income and expenditures. Next, when calculating inheritance tax for the second inheritance, it is calculated based on the total assessed inheritance value of the spouse as of 2025, as shown above. Here again, since the cash inherited by the spouse at the time of the first inheritance decreased, it is likely that it will also decrease at the time of the second inheritance as a result of the prepayment. Considering the eldest son's second inheritance, if only the eldest son inherits the property prepaymented from the spouse, there will be a decrease in cash remaining after paying inheritance tax, an increase in inheritance tax payments, a decrease in repayment amounts, and an increase in income tax due to reduced expenses, both for the first inheritance and the second inheritance. For heirs other than the eldest son after the second inheritance, there will be a decrease in cash remaining after paying inheritance tax, but there will be no impact on annual income and expenditures after the prepayment.

[0359] Based on the above, the cash amount after 40 years for each heir was compared before and after the early repayment, and the results were summed up for all heirs. This is expressed as the total effect for the entire family, which is 12,458,199 (yen).

[0360] In this way, by determining the year of secondary inheritance, it becomes possible to calculate the inheritance taking into account the effect of the period from the primary inheritance that the spouse took over, and the effect of the period from the primary inheritance that other heirs took over.

[0361] Figure 43 shows an example of net income when an early repayment is made on Sun Heights I (reference number D1805 in Figure 42) using conventional technology for comparison, taking only the first inheritance into consideration. Figure 44 shows an example of net income when an early repayment is made on Sun Heights I (reference number D1805 in Figure 42) using the asset management support system 1, a modified example of the present invention, and when both the first and second inheritances are made. As an example of calculation conditions, the inheritance conditions for Sun Heights I are assumed to be 50%:50% between the spouse and second daughter in the first inheritance, and 100% of the spouse's share in the second inheritance to the second daughter. The early repayment amount is the result of an example where 20 million yen is early repaid on Sun Heights I in 2023 with a shortened term.

[0362] As shown in Figure 43, in the conventional technology, the first inheritance occurred in 2026.

[0363] In particular, from 2022 onwards, the net income D1603 when early repayment is made is higher than the net income D1601 when early repayment is not made.

[0364] However, in the prior art, secondary inheritance is not carried out, so after the primary inheritance, there is no significant difference between take-home pay D1603 and take-home pay D1601.

[0365] On the other hand, as shown in Figure 44, in a modified example of the present invention, the first inheritance occurs in Reiwa 8, and then the second inheritance occurs in Reiwa 17.

[0366] In a modified example of the present invention, the secondary inheritance that will occur in 2025 is also taken into consideration, so after the primary inheritance, there is a large difference between take-home pay D1703 and take-home pay D1701.

[0367] In this way, income and expenditure calculations can be simulated by reflecting various figures that change for each spouse and heir between the first and second inheritance years, allowing for more accurate calculations of expenses and generating appropriate advice such as early repayment.

[0368] In the asset management support device 1 which is a modified example of the present invention, input is made from the judgment condition input screen shown in FIG. 45, instead of the judgment condition input screen in the asset management support device 1 which is one embodiment of the present invention shown in FIG.

[0369] FIG. 45 is a diagram showing an example of a judgment condition input screen in the asset management support apparatus 1 according to a modified example of the present invention.

[0370] If the provisional inheritance year is entered in the input box D1801 on the judgment condition input screen shown in Figure 45, the primary inheritance year and secondary inheritance year are displayed, and when the search start button D1807 is pressed, the display control means 140 reads the registered new investment condition data from the internally created data storage unit 6 and sets it in the CHANG program, which then passes it to the FUTURE program via the internally created data B and N, and is then handed over from the FUTURE program to FUTURE II. The results are received from the FUTURE II program.

[0371] In addition, the judgment condition input screen has a profit effect check box D1803a until inheritance, a tax saving effect on inheritance tax check box D1803b, and a profit effect after division check box D1803c, which allow users to select the profit effect until inheritance, the tax saving effect on inheritance tax, and the profit effect after division, respectively.

[0372] The display control means 140 displays data with the maximum effect based on the checks on these checkboxes. Specifically, if the revenue effect checkbox D1803a is checked, the revenue effect is displayed. If the tax saving effect checkbox D1803b is checked, the inheritance effect is displayed. If the post-division revenue effect checkbox D1803c is checked, the total post-division revenue effect is displayed. If the revenue effect checkbox D1803a and the tax saving effect checkbox D1803b are checked, the total effect is displayed. If the revenue effect checkbox D1803a and the post-division revenue effect checkbox D1803c are checked, the pre-inheritance revenue and post-division revenue are displayed. If the tax saving effect checkbox D1803b and the post-division revenue effect checkbox D1803c are checked, the inheritance effect and post-division revenue are displayed. If the revenue effect checkbox D1803a, the tax saving effect checkbox D1803b, and the post-division revenue effect checkbox D1803c are checked, the total is displayed.

[0373] Then, when the read button D1809 is pressed while the relevant data is displayed, the data is reloaded into the CHANG program, and the details can be checked and corrected.

[0374] Furthermore, the asset management support program may be written in a computer language, and may of course be executed on a spreadsheet program, for example. [Explanation of symbols]

[0375] 1. Asset management support device 2 monitors 3 Input Devices 5 Input / Output Interface Section 6 Internally created data storage section 10 Control Unit 101 Data Generation Method 110 Problem extraction part 111 Means for calculating change amount 112 Cause item extraction means 113 Tax payment calculation method 114 Fund balance calculation method 120 Advice Generation Unit 121 New Investment Advice Generation Method 122 Prepayment advice generation means 123 Building relocation advice generation method 124 Large-scale repair advice generation method 125 Tax-saving advice generator 130 Effectiveness verification methods 140 Display control means

Claims

1. an estimated financial information calculation means for calculating financial information up to a predetermined deadline as estimated financial information based on the input current financial information and future expected income and expenditure; a storage means for storing the estimated financial information calculated by the estimated financial information calculation means; A setting means for setting the inputted first inheritance year and second inheritance year; a tax payment calculation means for calculating the amount of inheritance tax to be paid in the first inheritance year and the second inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the assumed financial information stored in the storage means; a change amount calculation means for calculating a change amount for each item included in the post-reflection assumed financial information in which the tax payment amount for each year up to the specified deadline is reflected; a cause item extraction means for accumulating the amount of change in each item for a period in which income is negative among the items for each year calculated by the change amount calculation means, and extracting the item with the largest cumulative amount of the amount of change in each item; an output means for outputting a message regarding the current problem based on the items extracted by the cause item extraction means; An asset management support device comprising:

2. The items are classified into income categories, expenditure categories, and tax categories; The cause item extraction means The item that has decreased the most among the items classified in the income category is extracted, and the item that has increased the most among the items classified in the expenditure category and the tax category is extracted.

2. The asset management support device according to claim 1.

3. an advice generating unit that generates advice for improving income based on items included in the post-reflection assumed financial information in which the tax amount is reflected; 2. The asset management support device according to claim 1, further comprising:

4. an advice generation unit that generates advice to improve the items extracted by the cause item extraction means in order to reduce the negative income; 2. The asset management support device according to claim 1, further comprising:

5. The estimated financial information calculation means further calculates financial information up to a predetermined deadline in the case where a new investment is made as estimated financial information for the new investment, The output means further outputs the effect of the new investment based on the new investment assumed financial information calculated by the assumed financial information calculation means and one or more input judgment conditions among the income effect until inheritance, the inheritance tax saving effect, and the income effect after division.

2. The asset management support device according to claim 1.

6. an estimated financial information calculation step for calculating financial information up to a predetermined deadline as estimated financial information based on the input current financial information and future expected income and expenditure; a storage control step of storing the estimated financial information calculated in the estimated financial information calculation step in a storage means; A setting step for setting the entered primary inheritance year and secondary inheritance year; a tax calculation step for calculating the amount of inheritance tax to be paid in the first inheritance year and the second inheritance year based on the statutory inheritance apportionment and the inheritance apportionment arbitrarily set for each heir, based on the assumed financial information stored in the storage means; a change amount calculation step of calculating a change amount for each item included in the post-reflection assumed financial information in which the tax payment amount for each year up to the specified deadline is reflected; a causal item extraction step of accumulating the amount of change in each item for a period in which income is negative among the items for each year calculated in the change amount calculation step, and extracting the item with the largest cumulative amount of the amount of change in each item; an output step of outputting a message regarding the current problem based on the items extracted by the cause item extraction step; An asset management support program characterized by causing a computer to execute the above.

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