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

Abstract

To enable a business operator to accurately and simply issue an invoice.SOLUTION: A first calculation unit calculates a total amount of a tax-excluded money amount of a service fee for a sales company which fee is generated by paying money corresponding to a commercial transaction performed between a credit accommodating sales company and a customer and a total consumption tax amount which is a consumption tax amount of a predetermined consumption tax rate corresponding to the total amount. A second calculation unit respectively calculates an individual consumption tax amount which is a consumption tax amount of a tax-excluded money amount for each service fee for the sales company. A third calculation unit calculates a difference between a total consumption tax amount and an individual consumption tax amount. A fourth calculation unit adjusts a total amount of tax-excluded money amounts of the service fee by performing subtraction processing of the difference from the total amount of tax-excluded money amounts of the service fee, and adjusts the total consumption tax amount by performing addition processing of the difference to the total consumption tax amount. A data generation unit generates qualified invoice data of the sales company which data includes the total amount of the tax-excluded money amounts of the adjusted service fees and the adjusted total consumption tax amount.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] For example, in the case of installment sales in the financial industry, the billing and credit management work of a credit company involves managing both affiliated stores (sales companies) and customers. After the invoice system is implemented, the consumption tax amount will be calculated in bulk for each tax rate on an invoice basis, and if requested by the billing recipient, an invoice (qualified invoice, etc.) must be issued.

[0003] Regarding invoice issuance, Patent Document 1 (Japanese Patent No. 7072964) discloses a data processing system. This data processing system comprises an accounting processing device in which businesses that issue invoices are registered, and a data processing device that converts invoice data received from the accounting processing device into an electronic invoice in a specified format.

[0004] The accounting processing device includes an accounting processing memory unit that stores business authentication information for authenticating a business, and a data transmission unit that transmits invoice data corresponding to an invoice created by the business to the data processing device, provided that the business can be authenticated using the business authentication information.

[0005] The data processing device also has a data processing memory unit that stores device authentication information for authenticating the accounting processing device, a data receiving unit that receives invoice data from the accounting processing device, and an invoice creation unit that, on the condition that the accounting processing device can be authenticated using the device authentication information, creates an electronic invoice by converting the invoice data received by the data receiving unit into a predetermined format and transmits the created electronic invoice to the electronic invoice network.

[0006] Such a data processing device can issue an electronic invoice even if the device that creates the electronic invoice does not have information about the business that issued the invoice. [Prior art documents] [Patent documents]

[0007] [Patent Document 1] Patent No. 7072964 Summary of the Invention [Problem to be solved by the invention]

[0008] In response to the invoice system, there is a need to develop a device that allows business operators to issue invoices (qualified bills, etc.) accurately and easily.

[0009] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that enable business operators to accurately and easily issue invoices (qualified bills, etc.) in accordance with the invoice system. [Means for solving the problem]

[0010] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention has a first calculation unit that calculates a total consumption tax amount, which is the total amount of pre-tax amounts of fees to a sales company that are incurred by advancing money corresponding to commercial transactions conducted between a sales company that has provided credit and a customer, and the amount of consumption tax at a specified consumption tax rate corresponding to the total amount; a second calculation unit that calculates individual consumption tax amounts, which are the consumption tax amounts of the pre-tax amounts of each fee to the sales company; a third calculation unit that calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of pre-tax amounts of fees by subtracting the difference from the total amount of pre-tax amounts of fees and adjusting the total consumption tax amount by adding the difference to the total consumption tax amount; and a data generation unit that generates qualified invoice data for the sales company, including the adjusted total amount of pre-tax amounts of fees and the adjusted total consumption tax amount.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the business support method of the present invention includes a first calculation step in which a first calculation unit calculates a total consumption tax amount, which is the total amount of pre-tax amounts of fees to a sales company that are incurred by advancing money corresponding to commercial transactions between the sales company to which credit is extended and a customer, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount; a second calculation step in which a second calculation unit calculates individual consumption tax amounts, which are the consumption tax amounts of the pre-tax amounts of each fee to the sales company; a third calculation step in which a third calculation unit calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation step in which a fourth calculation unit adjusts the total amount of pre-tax amounts of fees by subtracting the difference from the total amount of pre-tax amounts of fees and adding the difference to the total consumption tax amount; and a data generation step in which a data generation unit generates qualified invoice data of the sales company, which includes the adjusted total amount of pre-tax amounts of fees and the adjusted total consumption tax amount.

[0012] In addition, in order to solve the above-mentioned problems and achieve the object, the business support program of the present invention is characterized by causing a computer to function as a first calculation unit that calculates the total amount of consumption tax, which is the total amount of pre-tax amounts of fees to a sales company that are incurred by advancing money corresponding to commercial transactions between a sales company that has provided credit and a customer, and the amount of consumption tax at a specified consumption tax rate corresponding to the total amount; a second calculation unit that calculates individual consumption tax amounts, which are the consumption tax amounts of the pre-tax amounts of each fee to the sales company; a third calculation unit that calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of pre-tax amounts of fees by subtracting the difference from the total amount of pre-tax amounts of fees and adjusting the total consumption tax amount by adding the difference to the total consumption tax amount; and a data generation unit that generates qualified invoice data for the sales company, including the adjusted total amount of pre-tax amounts of fees and the adjusted total consumption tax amount. [Effects of the Invention]

[0013] The present invention is compatible with the invoice system and enables business operators to issue invoices (qualified bills, etc.) accurately and easily. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram showing the business relationship between a credit company, a member store (sales company), and a customer. [Figure 2] FIG. 2 is a block diagram showing the hardware configuration of the credit company's business support device. [Figure 3] FIG. 3 is a diagram showing an example of the settlement data creation processing screen. [Figure 4] FIG. 4 is a diagram showing an example of the settlement data creation processing screen (details). [Figure 5] FIG. 5 is a diagram illustrating an example of the consumption tax calculation object master. [Figure 6] FIG. 6 is a diagram illustrating an example of the consumption tax calculation rounding master. [Figure 7] FIG. 7 is a diagram showing an example of bond data. [Figure 8] FIG. 8 is a diagram showing an example of the counted result of the fee invoice amount. [Figure 9] FIG. 9 is a diagram showing an example of a result of a lump-sum calculation of consumption tax on the total amount of fees. [Figure 10] FIG. 10 is a diagram showing an example of settlement invoice issuance data. [Figure 11] FIG. 11 is a diagram showing an example of the results of individual calculation of consumption tax on each fee performed for each bond. [Figure 12] FIG. 12 is a diagram showing an example of the results of individual calculation of consumption tax on each fee performed for each bond. [Figure 13] FIG. 13 is a diagram showing an example of the results of individual calculation of consumption tax on each fee performed for each bond. [Figure 14] FIG. 14 is a diagram showing an example of the results of individual calculation of consumption tax on each fee performed for each bond. [Figure 15] FIG. 15 is a diagram showing the total amount of each fee for each bond. [Figure 16] FIG. 16 is a diagram showing the difference between the total amount of the individual calculation results of the consumption tax and the amount of the lump-sum calculation result of the consumption tax. [Figure 17] FIG. 17 is a diagram showing the tax-excluded amount and the consumption tax amount adjusted based on the difference between the total amount of the individual calculation results of the consumption tax and the amount of the lump-sum calculation result of the consumption tax. [Figure 18] FIG. 18 is a diagram showing an example of journal data generated including the tax-excluded amount and consumption tax amount adjusted based on the difference between the total amount of the individual consumption tax calculation results and the amount of the lump-sum consumption tax calculation result. [Figure 19] FIG. 19 is a diagram showing an example of journal data generated at the time of contracting each claim (before settlement by the affiliated store). [Figure 20] FIG. 20 is a diagram showing an example of journal data generated at the time of contracting each claim (before settlement by the affiliated store). [Figure 21] FIG. 21 is a diagram showing an example of settlement statement data for May 2022. [Figure 22] FIG. 22 is a diagram showing an example of settlement invoice issuance data for May 2022. [Figure 23] FIG. 23 is a diagram showing an example of a settlement statement in which May 2022 is specified as the settlement year and month. [Figure 24] FIG. 24 is a diagram showing an example of a printed settlement statement. [Figure 25] FIG. 25 is a diagram showing an example of an early repayment processing screen on which input is made when early repayment is made. [Figure 26] FIG. 26 is a diagram showing an example of bond data. [Figure 27] FIG. 27 is a diagram illustrating an example of the invoice product master. [Figure 28] FIG. 28 is a diagram illustrating an example of the consumption tax calculation object master. [Figure 29] FIG. 29 is a diagram showing an example of a batch calculation result of consumption tax. [Figure 30] FIG. 30 is a diagram showing invoice issuance data. [Figure 31]FIG. 31 is a diagram showing an example of individual calculation of consumption tax on each fee for the receivables specified on the early payment processing screen. [Figure 32] FIG. 32 is a diagram showing an example of the results of individual calculations of consumption tax on each fee for the receivables specified on the early payment processing screen. [Figure 33] FIG. 33 is a diagram showing the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early payment processing screen. [Figure 34] FIG. 34 shows the tax-excluded amount and consumption tax amount adjusted based on the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early repayment processing screen. [Figure 35] Figure 35 shows an example of transaction data generated including the tax-excluded amount and consumption tax amount adjusted based on the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early repayment processing screen. [Figure 36] FIG. 36 is a diagram illustrating an example of journal data generated based on transaction data. [Figure 37] FIG. 37 is a diagram showing an example of bond data. [Figure 38] FIG. 38 is a diagram illustrating an example of transaction data. [Figure 39] FIG. 39 is a diagram showing an example of invoice issuance data. [Figure 40] FIG. 40 is a diagram showing an example of the invoice issuance screen. [Figure 41] FIG. 41 shows an example of a printed invoice. [Figure 42] FIG. 42 is a diagram showing an example of an early repayment processing screen on which input is made when early repayment is made. [Figure 43] FIG. 43 is a diagram showing an example of bond data indicating a bond number, a member store key, and a product code. [Figure 44] FIG. 44 is a diagram showing an example of the consumption tax calculation subject master showing that the administrative fee and the prepayment fee, which are the fees for the early repayment processing, are not included in the lump-sum calculation of consumption tax. [Figure 45]FIG. 45 is a diagram showing an example of transaction data in which the administrative fee and early repayment fee, which are not subject to the lump-sum calculation of consumption tax, are recorded as 0 yen. [Figure 46] FIG. 46 is a diagram showing an example of journal data generated based on transaction data. [Figure 47] FIG. 47 is a diagram showing an example of bond data. [Figure 48] FIG. 48 is a diagram showing an example of transaction data. [Figure 49] FIG. 49 is a diagram showing an example of invoice issuance data. [Figure 50] FIG. 50 is a diagram showing an example of the invoice issuance screen. [Figure 51] FIG. 51 shows a printed bill. [Figure 52] FIG. 52 is a diagram showing an example of an early repayment processing screen on which input is made when early repayment is made. [Figure 53] FIG. 53 is a diagram showing an example of bond data. [Figure 54] FIG. 54 is a diagram showing an example of transaction data for a bond with a product code for which lump-sum calculation of consumption tax is not performed. [Figure 55] FIG. 55 is a diagram showing an example of journal data generated based on transaction data. [Figure 56] FIG. 56 is a diagram showing an example of bond data. [Figure 57] FIG. 57 is a diagram showing an example of transaction data. [Figure 58] FIG. 58 is a diagram showing an example of invoice issuance data. [Figure 59] FIG. 59 is a diagram showing an example of the invoice issuance screen. [Figure 60] FIG. 60 shows a printed bill. DETAILED DESCRIPTION OF THE INVENTION

[0015] A task support device according to an embodiment of the present invention will be described in detail below with reference to the drawings, although the present invention is not limited to such an embodiment.

[0016] First, Figure 1 shows the commercial relationship between a credit company, a member store (sales company), and a customer. In this Figure 1, the credit company conducts credit sales based on the Installment Sales Act, and advances money for commercial transactions between the sales company to which it provides credit and the customer.

[0017] Once the invoice system is implemented, credit card companies will be required to calculate the consumption tax amount for each tax rate on an invoice basis, and issue an invoice (qualified invoice, etc.) if requested by the billing recipient. Items subject to invoice issuance by credit card companies will be taxable fees, and invoices will be issued to affiliated stores and corporate customers.

[0018] (Hardware configuration) Fig. 2 is a block diagram showing the hardware configuration of a business support device 1 according to an embodiment, which serves as a terminal device for a credit company. As shown in Fig. 1, the business support device 1 for a credit company includes a memory unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 may be a display unit such as a monitor device (including a home television), or a printing device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to provide a pointing device function.

[0019] The communication interface unit 4 is connected to a network 40, which may be a wide area network such as the Internet or a private network such as a local area network (LAN). As an example, a sales company terminal device 50 of a sales company (affiliated store) and a customer terminal device 60 of a customer are connected to the network 40. The credit company's business support device 1 communicates with the sales company terminal device 50 and the customer terminal device 60 via the network 40, thereby enabling the issuance of invoices in the form of electronic data. Note that invoices may be printed out using a printing device, which is an example of an output device 7, and mailed to the sales company or customer.

[0020] The storage unit 2 may be, for example, a read-only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores a business support program that enables accurate and easy issuance of invoices and supports the business operators' work. The storage unit 2 also stores a consumption tax calculation object master 11, a consumption tax calculation rounding classification master 12, and an invoice product master 13.

[0021] The details of each will be explained later, but the consumption tax calculation target master 11 stores information on whether each fee is subject to lump-sum consumption tax calculation along with the tax rate of each fee. The consumption tax calculation rounding classification master 12 stores the details of how to handle fractions, which are amounts after the decimal point, such as "10% tax rate → round down."

[0022] The invoice product master 13 stores the product codes of the products (or services) that are the subject of a commercial transaction between a sales company and a customer and that are the subject of an invoice issuance. Therefore, invoices are issued only for products (or services) with product codes stored in the invoice product master 13.

[0023] The memory unit 2 also stores credit data, settlement invoice issuance data, settlement detail data, settlement tax calculation rounding adjustment data, journal data, invoice issuance data, and transaction data, which will be described later.

[0024] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as a display control unit 21, a calculation unit 22, a data generation unit 23, a customer type discrimination unit 24, a consumption tax lump-sum calculation discrimination unit 25, a calculation target discrimination unit 26, a detection unit 27, a communication control unit 28, and a printing control unit 29, as shown in Figure 1.

[0025] The display control unit 21 outputs a settlement data creation processing screen, a settlement schedule screen, an early payment processing screen, an invoice issuance screen, and the like via the output device 7, which is an example of a display unit.

[0026] The calculation unit 22 functions as an example of the first to fifth calculation units. Specifically, the calculation unit 22 functions as a first calculation unit, thereby calculating the total amount of the tax-excluded commission to the sales company that is incurred by advancing money corresponding to the commercial transaction performed between the sales company that is providing credit and the customer, and the total consumption tax amount, which is the consumption tax amount at a predetermined consumption tax rate corresponding to the total amount.

[0027] Furthermore, calculation unit 22 functions as a second calculation unit, calculating individual consumption tax amounts, which are the consumption tax amounts for the tax-excluded amounts of each commission to the sales company. Calculation unit 22 also functions as a third calculation unit, calculating the difference between the total consumption tax amount and the individual consumption tax amount. Calculation unit 22 also functions as a fourth calculation unit, adjusting the total amount of tax-excluded amounts of commissions by subtracting the difference from the total amount of tax-excluded amounts of commissions, and adjusting the total amount of consumption tax by adding the difference to the total amount of consumption tax.

[0028] The data generating unit 23 generates qualified invoice data for the sales company, including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax.

[0029] In addition, when the calculation unit 22 functions as the first calculation unit and the second calculation unit, it calculates the total consumption tax amount or the individual consumption tax amount based on the rounding information stored in the consumption tax calculation rounding classification master 12, which indicates whether or not to include or exclude the decimal point of the consumption tax amount.

[0030] In addition, the data generation unit 23 generates journal entry data in which the adjusted total amount obtained by subtracting the above-mentioned difference from the total amount is the debit amount, the total amount of fees before adjustment is the credit amount, and the adjusted total amount of consumption tax obtained by adding the above-mentioned difference to the total amount of consumption tax is the debit amount, and the total amount of consumption tax before adjustment is the credit amount.

[0031] The customer type determination unit 24 determines whether the customer to whom credit is being extended is a corporate customer or an individual customer.

[0032] When the determination result indicates that the customer is a corporate customer, the consumption tax lump sum calculation determination unit 25 determines whether the fee corresponding to the corporate customer's commercial transaction is a fee that is subject to the consumption tax lump sum calculation process by referring to the invoice product master 13 (an example of a first memory unit) which stores information indicating the fees that are subject to the consumption tax lump sum calculation process, which calculates the consumption tax amount on the total amount of multiple fees in a lump sum.

[0033] When the determination result indicates that the customer is a corporate customer, the calculation object determination unit 26 determines whether the corporate customer's transaction is a transaction for which a qualified invoice is issued by referring to the consumption tax calculation object master 11 (an example of a second memory unit) which stores information indicating the transaction for which a qualified invoice is issued.

[0034] The calculation unit 22 functions as a fifth calculation unit, and when a determination result is obtained indicating that the customer is a corporate customer, that the corporate customer's commercial transaction is a commercial transaction for which a qualified invoice is issued, and that the fee corresponding to the commercial transaction is a fee for which consumption tax is subject to lump-sum calculation, the calculation unit 22 calculates the tax-exclusive amount of the fee corresponding to the corporate customer's commercial transaction and the amount of consumption tax at a specified consumption tax rate.

[0035] At this time, the data generation unit 23 generates qualified invoice data for the corporate customer, including the calculated amount of the fee relating to the commercial transaction of the corporate customer excluding tax and the amount of consumption tax at a predetermined consumption tax rate.

[0036] When there are multiple fees for a corporate customer, the detection unit 27 detects the highest fee, which is the fee with the highest tax-excluded amount. At this time, the calculation unit 22 functions as a first calculation unit and calculates the total consumption tax amount, which is the total amount of the tax-excluded amounts of the multiple fees and the consumption tax amount at a predetermined consumption tax rate corresponding to the total amount of the multiple fees. The calculation unit 22 also functions as a second calculation unit and calculates individual consumption tax amounts, which are the consumption tax amounts of the tax-excluded amounts for each of the multiple fees. The calculation unit 22 also functions as a third calculation unit and calculates the difference between the total consumption tax amount and the individual consumption tax amount.

[0037] Furthermore, the calculation unit 22 functions as a fourth calculation unit, and calculates the sum of the adjusted pre-tax amount of the high fee, adjusted by subtracting the difference from the pre-tax amount of the high fee, and the pre-tax amounts of other fees, and calculates the total consumption tax amount, which is the sum of the adjusted consumption tax amount of the high fee, adjusted by adding the difference to the consumption tax amount of the high fee, and the consumption tax amount of the other fees.Then, the data generation unit 23 generates qualified invoice data for the corporate customer, including the total pre-tax amount of the adjusted fees and the adjusted total consumption tax amount.

[0038] The data generation unit 23 also generates journal data for the high fee, with the tax-inclusive amount of the high fee before adjustment based on the difference as the debit side, the tax-exclusive amount of the high fee after adjustment based on the difference as the credit side, the consumption tax amount on the debit side being 0 yen, and the consumption tax amount on the tax-exclusive amount of the high fee after adjustment based on the difference as the credit side.The data generation unit 23 also generates journal data for the other fees, with the tax-inclusive amount of the other fees as the debit side, the tax-exclusive amount of the other fees as the credit side, the consumption tax amount on the debit side of the other fees being 0 yen, and the consumption tax amount on the tax-exclusive amount of the other fees as the credit side.

[0039] Furthermore, when the data generation unit 23 obtains a determination result indicating that the customer is a corporate customer, and a determination result indicating that the corporate customer's commercial transaction is a commercial transaction for which an invoice is issued, but a determination result indicating that the fee corresponding to the commercial transaction is a fee not subject to lump-sum calculation of consumption tax, the data generation unit 23 generates accounting data in which the tax-inclusive amount of the fee not subject to lump-sum calculation is set as the debit and credit, and the amount of consumption tax on the fee not subject to calculation is set as 0 yen on both the debit and credit.

[0040] In contrast, when the data generation unit 23 obtains a determination result indicating that the customer is an individual customer, it generates accounting data in which the tax-inclusive amount of the commission for the individual customer is set as the debit and credit, and the consumption tax amount of the commission for the individual customer is set as 0 yen on both the debit and credit sides.

[0041] The communication control unit 28 communicates with the sales company terminal device 50 and the customer terminal device 60 via the network 40, and issues (transmits) invoices in the form of electronic data, for example.

[0042] The print control unit 29 controls printing of an invoice document (bill) via the output device 7, which is an example of a printing device. The printed bill is mailed to a sales company, a corporate customer, or an individual customer.

[0043] (Invoice issuance for sales company (merchant)) Next, an invoice issuing operation for a sales company (affiliated store) in the business support device 1 having such a configuration will be described.

[0044] First, the business operator issues an instruction to create settlement data via the input device 6. When this instruction is issued, the control unit 3 functions as the display control unit 21 based on the business support program stored in the memory unit 2, and displays the settlement data creation processing screen shown in FIG. 3 on the output device 7, which is an example of a display unit. The business operator inputs the desired year and month for settlement into this settlement data creation processing screen. The example in FIG. 3 shows an example in which "May 2022" has been input as the desired year and month for settlement. As shown in FIG. 3, the display control unit 21 displays a list of the total settlement amount for each affiliated store for May 2022, etc., based on the credit data stored in the memory unit 2.

[0045] The business operator selects the desired affiliated store from the displayed list of affiliated stores. As a result, the display control unit 21 displays a list of details of the selected affiliated store on the settlement data creation processing (details) screen, as shown in the example of Figure 4. The example of Figure 4 is an example of a list display of details of settlement data for "XX Co., Ltd." with an affiliated store key (affiliated store code) of "500001" for "May 2022."

[0046] Next, the business operator operates the "Register button" displayed on the settlement data creation processing (details) screen of Fig. 4. When the "Register button" on the settlement data creation processing (details) screen is operated, the consumption tax lump-sum calculation determination unit 25 refers to the consumption tax calculation object master 11 illustrated in Fig. 5 and determines whether the administrative fee and skip fee of Fig. 4 are fees that are subject to lump-sum calculation of consumption tax. In addition, the calculation unit 22 obtains the calculation object flag and tax rate of the administrative fee and skip fee of Fig. 4 from the consumption tax calculation object master 11 illustrated in Fig. 5 (using the physical table names of the administrative fee and skip fee (paid by the affiliated store) as a condition, it refers to the consumption tax calculation object master 11 to identify the calculation object flag and tax rate).

[0047] In this example, the calculation subject flags for the administrative fee and skip fee are "1: subject to calculation," and the tax rate is "10%." The "skip fee" is a fee that the affiliated store and the customer each bear if the customer delays the date on which repayment begins (first repayment date). The settlement process calculates the settlement amount by offsetting the "advance payment" that the credit company remits to the affiliated store with the "fees" that it charges the affiliated store. The credit company remits the amount to the affiliated store after deducting the fees (administrative fee and skip fee) from the advance payment, and records the deducted amount (fees) as its own sales. Therefore, the amount subject to consumption tax calculation is the amount (fees) that is charged.

[0048] Next, the calculation unit 22 references the consumption tax calculation rounding classification master 12 shown in Fig. 6 and acquires the rounding classification indicating whether to accept or reject the fractional part of the consumption tax, which is the amount after the decimal point, based on the tax rate acquired from the consumption tax calculation object master 11. In the example of Fig. 6, the rounding classification indicates that the amount after the decimal point of the consumption tax is to be "rounded down."

[0049] Next, the calculation unit 22 refers to the consumption tax calculation object master 11 shown in Fig. 5, and tallies the administrative fees and skip fees for which the calculation object flag is "1: calculation object" based on the bond data shown in Fig. 7, and calculates the total of each fee as shown in Fig. 8. In the examples of Fig. 7 and Fig. 8, the total administrative fees is "278,100 yen" and the total skip fees is "60,000 yen."

[0050] Next, calculation unit 22 calculates the total fee by adding the total skip fee to the total administrative fee (278,100 yen + 60,000 yen = 338,100 yen), as shown in Fig. 9. Furthermore, based on this total fee of "338,100 yen," calculation unit 22 calculates the consumption tax amount (30,736 yen) and the amount excluding tax (307,364 yen) corresponding to the total fee (lump sum consumption tax calculation process), as shown in Fig. 9.

[0051] The data generation unit 23 generates settlement invoice issuance data including the consumption tax amount (30,736 yen) and the tax-excluded amount (307,364 yen) corresponding to the total fees, as illustrated in FIG. 10, and stores the data in the memory unit 2.

[0052] Next, the calculation unit 22 individually calculates the amount of consumption tax on the administrative fee and skip fee for each claim (claim number 201 to 204), as shown in Figures 11 to 14 (Figure 11(a), Figure 11(b) to Figure 14(a), Figure 14(b)). In addition, as shown in Figure 15, the calculation unit 22 calculates the total amount of administrative fee excluding tax for each claim (252,821 yen), the total amount of consumption tax on administrative fee for each claim (25,279 yen), the total amount of skip fee excluding tax for each claim (54,548 yen), and the total amount of consumption tax on skip fee for each claim (5,452 yen). Then, the calculation unit 22 calculates the total amount of fees for each claim (30,731 yen) by adding the total amount of skip fee excluding tax for each claim (54,548 yen) and the total amount of consumption tax on skip fee for each claim (5,452 yen).

[0053] Next, the calculation unit 22 calculates the difference between the consumption tax amount of "30,736 yen", which is the result of the lump-sum consumption tax calculation shown in Fig. 9, and "30,731 yen", which is the result of the individual consumption tax calculation shown in Fig. 15. In this example, the difference between the two amounts is "5 yen", as shown in Fig. 16.

[0054] Next, as shown in Figure 17, calculation unit 22 subtracts the above-mentioned difference of "5 yen" from the individually calculated total amount excluding tax of the administrative fees and skip fees for each claim (claim numbers 201 to 204) (307,369 yen), and calculates the adjusted amount excluding tax (307,364 yen). Also, as shown in Figure 17, calculation unit 22 adds the above-mentioned difference of "5 yen" to the individually calculated total amount of consumption tax on the administrative fees and skip fees for each claim (claim numbers 201 to 204) (30,731 yen), and calculates the adjusted amount of consumption tax on the fees (30,736 yen) (fraction adjustment processing).

[0055] Based on the results of this rounding adjustment processing, the data generation unit 23 generates accounting data in which the total amount excluding tax (307,369 yen) and the amount of consumption tax (30,731 yen) of the administrative fees and skip fees for each claim (claim numbers 201 to 204) before the rounding adjustment processing are debited, and the amount excluding tax (307,364 yen) and the amount of consumption tax (30,736 yen) after the rounding adjustment processing are credited, as shown in Figure 18, and stores this in the memory unit 2.

[0056] It is assumed that the accounting entries shown in Figures 19(a), 19(b), 20(a), and 20(b) occur at the time of contract for each receivable (before settlement by the affiliated store).

[0057] Next, the data generation unit 23 generates settlement detail data including the settlement year and month, affiliated store key, bond number, advance payment, administrative fee (amount including tax), administrative fee (amount excluding tax), administrative fee (amount of consumption tax), skip fee (amount including tax), skip fee (amount excluding tax), and skip fee (amount of consumption tax), as illustrated in Figure 21, and stores it in the memory unit 2.

[0058] In addition, as shown in Figure 22, the data generation unit 23 generates data for issuing a settlement invoice, including the total amount including tax of the administrative fee and skip fee after rounding adjustment processing (338,100 yen), the total amount excluding tax of the administrative fee and skip fee after rounding adjustment processing (307,364 yen), and the total amount of consumption tax on the administrative fee and skip fee after rounding adjustment processing (30,736 yen), and stores this data in the memory unit 2.

[0059] Next, the business operator performs an operation to specify printing of the settlement statement. When this operation to specify printing of the settlement statement is performed, the display control unit 21 displays the settlement statement screen shown in FIG. 23 via the display unit (output device 7). The business operator inputs the desired settlement date into this settlement statement screen and operates the "print button." The example in FIG. 23 is an example in which the settlement date of May 2022 has been input.

[0060] The print control unit 29 converts the May 2022 settlement statement data shown in Fig. 21 into print data for a settlement statement and sends it to the output device 7, which is an example of a printing device. As a result, a settlement statement for May 2022 for the sales company (affiliated store), XX Co., Ltd. (affiliated store key: 500001), is printed, as shown in Fig. 24.

[0061] (Invoice issuance behavior for corporate customers when a commercial transaction is subject to invoicing and the fee is subject to lump-sum consumption tax calculation) Next, an invoice issuing operation for a corporate customer will be described in the case where a commercial transaction is subject to invoice issuance and the fee is subject to lump-sum consumption tax calculation.

[0062] As one example, Figure 25 shows the early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Figure 25 shows an example of early repayment processing for a debt with debt number "100" that arose when a corporate customer of △△△ Co., Ltd. conducted a commercial transaction for product code "2010" with an individual customer, etc. As can be seen from Figure 25, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

[0063] When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 refers to the credit data stored in the memory unit 2 based on the credit number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing the early repayment processing is a corporate customer or an individual customer. In the example of Figure 25, since the customer name is "△△△ Co., Ltd.", the customer type determination unit 24 determines that the customer undergoing the early repayment processing is a corporate customer.

[0064] Next, the calculation object determination unit 26 acquires the bond data for bond number "100" as shown in FIG. 26 based on the bond number entered on the early repayment processing screen. Then, based on the product code of the bond data, the calculation object determination unit 26 references the invoice product master 13 shown in FIG. 27 to determine whether the transaction with product code "2010" is a transaction for which an invoice is to be issued. In this case, the product code "2010" is stored in the invoice product master 13 as shown in FIG. 27. Therefore, the calculation object determination unit 26 determines that the transaction with product code "2010" is a transaction for which an invoice is to be issued.

[0065] As will be described later, commercial transactions involving product codes not stored in the invoice product master 13 are not subject to invoice issuance, and therefore consumption tax is not calculated in a lump sum.

[0066] Next, the consumption tax lump-sum calculation determination unit 25 determines whether the administrative fee and early repayment fee entered on the early repayment processing screen are fees that are subject to consumption tax lump-sum calculation by referring to the consumption tax calculation object master 11 shown in Figure 28. In this example, the calculation object flags for the administrative fee and early repayment fee are both "1: subject to calculation," so the consumption tax lump-sum calculation determination unit 25 determines that they are fees that are subject to consumption tax lump-sum calculation.

[0067] Next, the calculation unit 22 references the consumption tax calculation object master 11 using the physical table names of the administrative fee and the early repayment fee as a condition, and acquires the calculation object flag and tax rate for the administrative fee and the early repayment fee. Furthermore, the calculation unit 22 references the consumption tax calculation rounding classification master 12 shown in Fig. 6 using the tax rate acquired from the consumption tax calculation object master 11 as a condition, and acquires the rounding classification of "0: round down (amounts after the decimal point of the consumption tax are rounded down)" as described above.

[0068] Next, the calculation unit 22 calculates the total amount including tax, the amount of consumption tax, and the amount excluding tax of the administrative fee and the early repayment fee, for which the calculation target flag is "1: calculation target" (lump sum consumption tax calculation process), as shown in Figure 29. In the example of Figure 29, the total amount including tax of the fees is calculated as "36,000 yen," the amount of consumption tax is "3,272 yen," and the amount excluding tax is "32,728,000 yen."

[0069] The data generation unit 23 generates data for invoice issuance including the amount including tax (36,000 yen), the amount excluding tax (32,728 yen), and the amount of consumption tax (3,272 yen) corresponding to the total fees, as illustrated in Figure 30, and stores this in the memory unit 2.

[0070] Next, the calculation unit 22 individually calculates the amount of consumption tax on the early repayment fee and administrative fee, which are fees for the early repayment processing of the claim with the claim number "100," as shown in Fig. 31. Furthermore, the calculation unit 22 calculates the total amount excluding tax of the individually calculated early repayment fee and administrative fee for the claim with the claim number "100" (32,729 yen), and the total amount of consumption tax on the early repayment fee and administrative fee (3,271 yen) as shown in Fig. 32 (individual consumption tax calculation processing).

[0071] Next, the calculation unit 22 calculates the difference between the consumption tax amount of "3,272 yen", which is the result of the lump-sum consumption tax calculation shown in Fig. 29, and the consumption tax amount of "3,271 yen", which is the result of the individual consumption tax calculation shown in Fig. 32. In this example, the difference between the two amounts is "1 yen", as shown in Fig. 33.

[0072] Here, the detection unit 27 detects the fee with the higher tax-excluded amount of the early repayment fee and the administrative fee, which are fees for the early repayment processing of the debt with debt number "100," as the high-amount fee. In this example, the detection unit 27 detects the early repayment fee with the tax-excluded amount of "20,910 yen" as the high-amount fee. Note that if there are three or more fees, the detection unit 27 detects the fee with the highest tax-excluded amount of the three or more fees as the high-amount fee.

[0073] Next, the calculation unit 22 performs the above-mentioned rounding adjustment process only on the prepayment fee detected as a high fee, as shown in Figure 34. That is, the calculation unit 22 performs rounding adjustment on the prepayment fee amount excluding tax and the consumption tax amount by subtracting the above-mentioned difference (1 yen) from the prepayment fee amount excluding tax (20,910 yen) and adding the above-mentioned difference (1 yen) to the consumption tax amount on the prepayment fee (2,090 yen), as shown in Figure 34.

[0074] As shown in Figure 35, the data generation unit 23 generates transaction data including the tax-inclusive amount of the early repayment fee before the rounding adjustment process, the tax-inclusive amount of the early repayment fee after the rounding adjustment process, and the amount of consumption tax, as well as the tax-inclusive amount, tax-exclusive amount, and consumption tax amount of the administrative fee without the rounding adjustment process.

[0075] Based on such transaction data, data generation unit 23 also generates journal data for the prepayment fee and journal data for the administrative fee, as shown in Figure 36. Specifically, data generation unit 23 generates journal data for the prepayment fee in which the debit side is the amount including tax of "23,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount excluding tax of "20,909 yen" and the amount of consumption tax of "2,091 yen". Data generation unit 23 also generates journal data for the administrative fee in which the debit side is the amount including tax of "13,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount excluding tax of "11,819 yen" and the amount of consumption tax of "1,181 yen".

[0076] Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 40 via the display unit (output device 7). The business operator inputs the desired bond number and settlement date on this invoice issuance screen and operates the "Print button." The example in Figure 40 is an example in which the bond number "100" and the transaction date of May 15, 2022 have been input.

[0077] The print control unit 29 generates print data for an invoice based on the bond data illustrated in Fig. 37, the transaction data illustrated in Fig. 38, and the invoice issuance data illustrated in Fig. 39, and sends the print data to the output device 7, which is an example of a printing device. As a result, an invoice corresponding to the commercial transaction on May 15, 2022, for a corporate customer of △△△ Co., Ltd., as illustrated in Fig. 41, is printed via the output device 7.

[0078] (Invoice issuance behavior for corporate customers when a transaction is subject to invoicing but the fee is not subject to lump-sum consumption tax calculation) Next, an invoice issuance operation for a corporate customer will be described in the case where a commercial transaction is subject to invoice issuance but the handling fee is not subject to lump-sum consumption tax calculation.

[0079] As one example, Fig. 42 shows an early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Fig. 42 shows an example of early repayment processing for a debt with debt number "101" that arose when a corporate customer of XXX Trading Co., Ltd. conducted a commercial transaction for product code "2010" with an individual customer, etc. As can be seen from Fig. 42, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

[0080] When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 refers to the claim data stored in the memory unit 2 based on the claim number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing early repayment processing is a corporate customer or an individual customer. In the example of Figure 42, since the customer name is "XXX Trading Co., Ltd.", the customer type determination unit 24 determines that the customer undergoing early repayment processing is a corporate customer.

[0081] Next, the calculation object determination unit 26 acquires the bond data for bond number "101" as shown in Figure 43 based on the bond number entered on the early repayment processing screen. Then, based on the product code of the bond data, the calculation object determination unit 26 references the invoice product master 13 shown in Figure 27 to determine whether the transaction for product code "2010" is a transaction for which an invoice is to be issued. In this case, the product code "2010" is stored in the invoice product master 13 as shown in Figure 27. Therefore, the calculation object determination unit 26 determines that the transaction for product code "2010" is a transaction for which an invoice is to be issued.

[0082] As will be described later, transactions involving product codes not stored in the invoice product master 13 are not subject to invoice issuance, and therefore consumption tax is not calculated in a lump sum.

[0083] Next, the consumption tax lump-sum calculation determination unit 25 determines whether the administrative fee and early repayment fee entered on the early repayment processing screen are fees that are subject to the consumption tax lump-sum calculation by referring to the consumption tax calculation object master 11 shown in Figure 44. In this example, the calculation object flags for the administrative fee and early repayment fee are both "0: not subject to calculation," so the consumption tax lump-sum calculation determination unit 25 determines that they are fees that are not subject to the consumption tax lump-sum calculation.

[0084] Next, the calculation unit 22 references the consumption tax calculation object master 11 shown in Fig. 44 using the physical table names of the administrative fee and early repayment fee as a condition, and acquires the calculation object flag and tax rate for the administrative fee and early repayment fee. Furthermore, the calculation unit 22 references the consumption tax calculation rounding classification master 12 shown in Fig. 6 using the tax rate acquired from the consumption tax calculation object master 11 as a condition, and acquires the rounding classification of "0: round down (amounts after the decimal point of the consumption tax are rounded down)" as described above.

[0085] Next, since the calculation target flags for the administrative fee and early repayment fee are set to "0: Not subject to calculation," the above-mentioned lump-sum consumption tax calculation process is not performed, and the data generation unit 23 generates transaction data as shown in Figure 45, in which the amount including tax of the early repayment fee is set to "23,000 yen," the amount excluding tax of the early repayment fee is set to "23,000 yen," the amount of consumption tax on the early repayment fee is set to "0 yen," the amount including tax of the administrative fee is set to "13,000 yen," the amount excluding tax of the administrative fee is set to "13,000 yen," and the amount of consumption tax on the administrative fee is set to "0 yen."

[0086] Based on this transaction data, the data generation unit 23 then generates journal data for the early repayment fee and journal data for the administrative fee, as shown in Figure 46. Specifically, for the early repayment fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "23,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount including tax of "23,000 yen" and the amount of consumption tax of "0 yen". Furthermore, for the administrative fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "13,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount including tax of "13,000 yen" and the amount of consumption tax of "0 yen".

[0087] Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 50 via the display unit (output device 7). The business operator inputs the desired bond number and settlement date on this invoice issuance screen and operates the "Print button." The example in Figure 50 is an example in which the bond number "No. 101" and the transaction date of May 15, 2022 have been input.

[0088] The print control unit 29 generates print data for an invoice based on the bond data illustrated in Fig. 47, the transaction data illustrated in Fig. 48, and the invoice issuance data illustrated in Fig. 49, and sends the print data to the output device 7, which is an example of a printing device. As a result, an invoice corresponding to the transaction on May 15, 2022, for a corporate customer of XXX Trading Co., Ltd., as illustrated in Fig. 51, is printed via the output device 7.

[0089] (Invoice issuance for individual customers) Next, the operation of issuing an invoice to an individual customer will be described.

[0090] As one example, Fig. 52 shows an early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Fig. 52 shows an example of early repayment processing for a debt with debt number "102" that arose when an individual customer named Taro XXXX conducted a business transaction with a sales company for product code "3010." As can be seen from Fig. 52, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

[0091] When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 refers to the claim data stored in the memory unit 2 based on the claim number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing early repayment processing is a corporate customer or an individual customer. In the example of Figure 52, since the customer name is "Taro X", the customer type determination unit 24 determines that the customer undergoing early repayment processing is an individual customer.

[0092] Next, the calculation object determination unit 26 acquires the bond data for bond number "102" as shown in Figure 53 based on the bond number entered on the early repayment processing screen. Then, based on the product code of the bond data, the calculation object determination unit 26 references the invoice product master 13 shown in Figure 27 to determine whether the transaction for product code "3010" is a transaction for which an invoice is to be issued. In this case, the product code "3010" is not stored in the invoice product master 13 as shown in Figure 27. Therefore, the calculation object determination unit 26 determines that the transaction for product code "3010" is a transaction for which an invoice is not to be issued.

[0093] In this way, for transactions for which invoices are not issued (transactions for product codes not stored in the invoice product master 13), lump-sum calculation of consumption tax is not performed because invoices are not issued.

[0094] In this case, the data generation unit 23 generates transaction data in which the amount of the early repayment fee including tax is "23,000 yen," the amount of the early repayment fee excluding tax is "23,000 yen," the amount of consumption tax on the early repayment fee is "0 yen," the amount of the administrative fee including tax is "13,000 yen," the amount of the administrative fee excluding tax is "13,000 yen," and the amount of consumption tax on the administrative fee is "0 yen," as shown in Figure 54.

[0095] Based on this transaction data, the data generation unit 23 then generates journal data for the early repayment fee and journal data for the administrative fee, as shown in Figure 55. Specifically, for the early repayment fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "23,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount including tax of "23,000 yen" and the amount of consumption tax of "0 yen". Furthermore, for the administrative fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "13,000 yen" and the amount of consumption tax of "0 yen", and the credit side is the amount excluding tax of "13,000 yen" and the amount of consumption tax of "0 yen".

[0096] Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 59 via the display unit (output device 7). The business operator inputs the desired bond number and settlement date on this invoice issuance screen and operates the "Print button." The example in Figure 59 is an example in which the bond number "No. 102" and the transaction date of May 15, 2022 have been input.

[0097] The print control unit 29 generates print data for an invoice based on the bond data illustrated in Fig. 56, the transaction data illustrated in Fig. 57, and the invoice issuance data illustrated in Fig. 58, and sends the print data to the output device 7, which is an example of a printing device. As a result, an invoice corresponding to the business transaction on May 15, 2022, for Taro XXXX's individual customer, illustrated in Fig. 51, is printed via the output device 7.

[0098] (Effects of the embodiment) As is clear from the above description, in the business support device 1 according to the embodiment, the calculation unit 22 (first calculation unit) calculates the total amount of tax-exempt commissions to sales companies that arise from advance payments made in connection with commercial transactions between credit-granting sales companies and customers, and the total consumption tax amount, which is the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount. The calculation unit 22 (second calculation unit) calculates individual consumption tax amounts, which are the consumption tax amounts for the tax-exempt amounts of each commission to the sales company. The calculation unit 22 (third calculation unit) calculates the difference between the total consumption tax amount and the individual consumption tax amount. The calculation unit 22 (fourth calculation unit) adjusts the total amount of tax-exempt commissions by subtracting the difference from the total amount of tax-exempt commissions, and adjusts the total consumption tax amount by adding the difference to the total consumption tax amount. The data generation unit 23 then generates qualified invoice data for the sales company, including the adjusted total amount of tax-exempt commissions and the adjusted total consumption tax amount.

[0099] This allows business operators to issue invoices (qualified bills, etc.) accurately and easily.

[0100] In addition, while installment management deals with both individual and corporate customers, the invoice system only requires dealing with corporate customers. The difference in system operation between individual and corporate customers makes it easier for operational errors to occur. Furthermore, if an invoice is issued to an individual customer by mistake, it will be an unnecessary invoice, resulting in the inconvenience of wasting printing paper.

[0101] However, the business support device 1 of the embodiment only handles product transactions for corporate customers, and by performing a lump-sum calculation of consumption tax, it is possible to issue invoices to corporate customers without changing the system operation, and also to leave the status quo (no invoices issued) for individual customers.

[0102] In addition, when invoicing for all items at once, the consumption tax must be calculated based on the total amount on the invoice, but it must be calculated for each item in the accounting journal. Because the units for rounding are different, there may be a difference between the total amount resulting from calculating the consumption tax for each item and the result of calculating the consumption tax based on the total amount of the items. In this case, the accounting journal entry must be manually corrected, which can complicate work and lead to operational errors.

[0103] However, in the case of the business support device 1 of the embodiment, the system automatically adjusts for fractional differences that may occur when invoicing multiple items at once, so the total amount resulting from calculating consumption tax for each item can be made to match the result of calculating consumption tax based on the total amount of the items, making manual correction of accounting entries unnecessary. This significantly reduces the workload of the business operator.

[0104] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of Goals 8 and 9 of the SDGs.

[0105] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0106] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0107] [Other embodiments] The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0108] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0109] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0110] Furthermore, with regard to the task support device 1, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0111] For example, all or any part of the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program for cooperating with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM, and cooperates with the CPU to constitute the control unit 3.

[0112] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded as needed.

[0113] The business support program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any portable physical medium such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0114] Furthermore, a "program" is a data processing method written in any language or description method, and does not matter whether it is in the form of source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific structure and reading procedure for reading a recording medium in the business support device 1 described in the embodiment, as well as the installation procedure after reading, can use well-known structures and procedures.

[0115] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0116] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by installing software (including programs or data) that realizes the processing described in this embodiment.

[0117] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional additions. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0118] The present invention can be used, for example, in the non-banking industry or in industries that issue invoices (qualified invoices, etc.), such as credit companies. [Explanation of symbols]

[0119] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Consumption tax calculation target master 12 Consumption tax calculation rounding classification master 13 Invoice product master 21 Display control unit 22 Calculation section 23 Data Generation Unit 24 Customer Type Identification Department 25 Consumption Tax Lump Sum Calculation Division 26 Calculation object determination unit 27 Detector 28 Communication control section 29 Printing control unit 40 Network 50 Sales company terminal device 60 Customer terminal equipment

Claims

1. a first calculation unit that calculates a total amount of consumption tax, which is the total amount of the tax-excluded commission to a sales company that arises from the advance payment of money corresponding to a commercial transaction between the sales company that is providing credit and the customer, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount; a second calculation unit that calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company; a third calculation unit that calculates a difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of the fees excluding tax by subtracting the difference from the total amount of the fees excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax; a data generating unit that generates qualified invoice data for the sales company, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax; A business support device having the above.

2. the first calculation unit and the second calculation unit calculate the total consumption tax amount or the individual consumption tax amount based on rounding information indicating whether to round down the amount of the consumption tax to the nearest whole number; 2. The business support device according to claim 1, wherein:

3. the data generation unit generates journal data in which the adjusted total amount obtained by subtracting the difference from the total amount is a debit amount, the adjusted total amount before the adjustment of the fee is a credit amount, the adjusted total amount of consumption tax obtained by adding the difference to the total amount of consumption tax is a debit amount, and the adjusted total amount of consumption tax before the adjustment is a credit amount; 3. The business support device according to claim 2, wherein:

4. a customer type determination unit that determines whether a customer to whom credit is being extended is a corporate customer or an individual customer; a consumption tax lump-sum calculation determination unit that determines whether the fee corresponding to the commercial transaction of the corporate customer is a fee that is subject to the consumption tax lump-sum calculation process by referring to a first storage unit that stores information indicating fees that are subject to the consumption tax lump-sum calculation process that collectively calculates the amount of consumption tax on the total amount of multiple fees; a calculation object determination unit that, when a determination result indicating that the customer is a corporate customer is obtained, determines whether the corporate customer's transaction is a transaction for which a qualified invoice is to be issued by referring to a second memory unit that stores information indicating the transaction for which a qualified invoice is to be issued; a fifth calculation unit that calculates the tax-excluded amount of the fee corresponding to the commercial transaction of the corporate customer and the amount of consumption tax at a predetermined consumption tax rate when a determination result is obtained that indicates that the customer is a corporate customer, a determination result that indicates that the fee corresponding to the commercial transaction of the corporate customer is a fee that is subject to the consumption tax lump-sum calculation process, or a determination result that indicates that the commercial transaction is a commercial transaction for which a qualified invoice is to be issued, the data generation unit generates qualified invoice data for the corporate customer, the qualified invoice data including the calculated amount of the fee relating to the commercial transaction of the corporate customer excluding tax and the amount of consumption tax at a predetermined consumption tax rate; 4. The business support device according to claim 1, wherein:

5. a detection unit for detecting a high-amount fee that is the fee with the highest tax-excluded amount when there are multiple fees for the corporate customer; the first calculation unit calculates a total amount of consumption tax, which is a total amount of the tax-excluded amounts of the plurality of fees and a consumption tax amount at a predetermined consumption tax rate corresponding to the total amount of the plurality of fees; the second calculation unit calculates an individual consumption tax amount, which is a consumption tax amount on a tax-excluded amount for each of the plurality of fees; The third calculation unit calculates a difference between the total consumption tax amount and the individual consumption tax amount, the fourth calculation unit calculates the sum of the tax-excluded amount of the high fee after adjustment by subtracting the difference from the tax-excluded amount of the high fee and the tax-excluded amount of other fees, and calculates a total consumption tax amount which is the sum of the tax-excluded amount of the high fee after adjustment by adding the difference to the consumption tax amount of the high fee and the consumption tax amount of other fees; the data generation unit generates qualified invoice data for the corporate customer, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax; 5. The business support device according to claim 4, wherein:

6. The data generation unit generates journal data for the high fee, in which the tax-inclusive amount of the high fee before adjustment based on the difference is debited, the tax-exclusive amount of the high fee after adjustment based on the difference is credited, the consumption tax amount on the debit side is 0 yen, and the consumption tax amount on the tax-exclusive amount of the high fee after adjustment based on the difference is credited, and generating journal data for the other fees, in which the amount of the other fees including tax is debited, the amount of the other fees excluding tax is credited, the amount of consumption tax on the debit of the other fees is set to 0 yen, and the amount of consumption tax on the amount of the other fees excluding tax is credited; 6. The business support device according to claim 5,

7. When a determination result is obtained that indicates that the customer is a corporate customer and that the commercial transaction of the corporate customer is a commercial transaction for which a qualified invoice is to be issued, but a determination result is obtained that indicates that the fee corresponding to the commercial transaction is a fee that is not subject to calculation in a consumption tax lump-sum calculation process that collectively calculates the amount of consumption tax on the total amount of multiple fees, the data generation unit generates journal data in which the tax-inclusive amount of the fee that is not subject to calculation is set as a debit and a credit, and the amount of consumption tax on the fee that is not subject to calculation is set to 0 yen on both the debit and the credit, 6. The business support device according to claim 5,

8. When a determination result indicating that the customer is an individual customer is obtained, the data generation unit generates journal data in which the tax-inclusive amount of the commission to the individual customer is set as a debit and a credit, and the amount of consumption tax on the commission to the individual customer is set as 0 yen on both the debit and the credit.

5. The business support device according to claim 4, wherein:

9. a first calculation step in which a first calculation unit calculates the total amount of tax-excluded fees to a sales company that arise from the advance payment of money corresponding to a commercial transaction between the sales company to which credit is extended and the customer, and the total amount of consumption tax, which is the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount; a second calculation step in which a second calculation unit calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company; a third calculation step in which a third calculation unit calculates a difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation step in which a fourth calculation unit adjusts the total amount of the fee amount excluding tax by subtracting the difference from the total amount of the fee amount excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax; a data generation step in which a data generation unit generates qualified invoice data of the sales company, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax; A business support method having the above.

10. Computer, a first calculation unit that calculates a total amount of consumption tax, which is the total amount of the tax-excluded commission to a sales company that arises from the advance payment of money corresponding to a commercial transaction between the sales company that is providing credit and the customer, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount; a second calculation unit that calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company; a third calculation unit that calculates a difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of the fees excluding tax by subtracting the difference from the total amount of the fees excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax; functioning as a data generating unit that generates qualified invoice data for the sales company, including the total amount of the adjusted fees excluding tax and the adjusted total consumption tax amount; A business support program that features:

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