Housing loan deduction management device, housing loan deduction management method, and housing loan deduction management program

Abstract

To provide a housing loan deduction management apparatus, a housing loan deduction management method, and a housing loan deduction management program capable of calculating a deduction amount of a filer without calculation errors by enabling a system to manage refinancing loan information of a filer's housing loan in year-end adjustment.SOLUTION: A housing loan deduction management apparatus is configured to: obtain balance information that sets the year-end balance of a housing loan; register refinancing loan information that is set up by linking the pre-refinancing loan balance of the housing loan with the post-refinancing loan amount of the housing loan if the housing loan is refinanced, in a storage unit; and obtain the balance subject to the special deduction such as the housing loan based on the refinancing loan information, the balance information if the post-refinancing loan amount is higher than the pre-refinancing loan balance of the housing loan.SELECTED DRAWING: Figure 6

Description

[Technical Field]

[0001] The present invention relates to a housing loan deduction management device, a housing loan deduction management method, and a housing loan deduction management program. [Background technology]

[0002] Patent document 1 discloses a configuration for obtaining year-end balance data via a telecommunications network and calculating deduction amounts according to the lender or borrower, even in cases where there are multiple lenders or the loan is shared by multiple borrowers. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2004-94333 Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in Patent Document 1 above has the problem that it is not possible to calculate the special deduction for housing loans, etc., taking into account the refinancing of housing loans.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a housing loan deduction management device, a housing loan deduction management method, and a housing loan deduction management program that can calculate the deductible amount of a deductible person without calculation errors by enabling the system to manage the deductible information of the deductible person's home loan during year-end adjustment. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the objectives, the housing loan deduction management device of the present invention is a housing loan deduction management device equipped with a memory unit and a control unit, wherein the control unit is characterized by comprising: a year-end balance acquisition means for acquiring balance information that sets the year-end balance of the housing loan; a registration means for registering in the memory unit, when the housing loan is refinanced, refinancing information that is set by linking the balance of the housing loan before refinancing and the amount borrowed after refinancing of the housing loan; and a target balance acquisition means for acquiring the balance eligible for special deduction for housing loans, etc. based on the refinancing information and the balance information when the amount borrowed after refinancing is higher than the balance of the housing loan before refinancing.

[0007] In addition, in the housing loan deduction management device of the present invention, when the post-refinancing loan amount is higher than the pre-refinancing balance of the housing loan, the target balance acquisition means acquires the target balance for the special housing loan deduction as the product of the quotient when the pre-refinancing balance is the dividend and the post-refinancing loan amount is the divisor, and the year-end balance, based on the refinancing information and the balance information.

[0008] In addition, in the housing loan deduction management device of the present invention, when the housing loan is refinanced multiple times, the registration means registers the refinancing information in the memory unit, linking the pre-refinancing balance and the post-refinancing borrowing amount for each refinancing, and the target balance acquisition means calculates a comparison pre-refinancing balance based on the refinancing information and the balance information to compare the size with the post-refinancing borrowing amount for each refinancing, and if there are a predetermined number of refinancings among the multiple refinancings in which the post-refinancing borrowing amount is higher than the comparison pre-refinancing balance, for each of the predetermined refinancings, calculates a quotient when the pre-refinancing balance is the dividend and the post-refinancing borrowing amount is the divisor, and acquires the product of the predetermined refinancing quotient and the year-end balance as the target balance for the special housing loan deduction, etc.

[0009] In addition, in the housing loan deduction management device of the present invention, the target balance acquisition means, based on the refinancing information and the balance information, calculates the quotient when the pre-refinancing balance of each refinancing from the first refinancing is used as the dividend and the post-refinancing loan amount is used as the divisor as the refinancing quotient, calculates the product of the pre-refinancing balance of each refinancing time and the sum of the refinancing quotients of the specified refinancing times prior to that refinancing time as the comparison pre-refinancing balance, calculates the quotient when the pre-refinancing balance is used as the dividend and the post-refinancing loan amount is used as the divisor for each specified refinancing of the multiple refinancings in which the post-refinancing loan amount is higher than the comparison pre-refinancing balance, and obtains the product of the sum of the specified quotients and the year-end balance as the target balance for the special deduction for housing loans, etc.

[0010] In addition, in the housing loan deduction management device of the present invention, the control unit is characterized by further comprising a balance certificate acquisition means for acquiring housing loan balance certificate data linked to the target year, the year-end balance, and the target balance.

[0011] In addition, in the housing loan deduction management device of the present invention, the registration means displays a housing refinancing screen on which the pre-refinancing balance and the post-refinancing loan amount can be set when the housing loan is refinanced, and when the pre-refinancing balance and the post-refinancing loan amount are set on the housing refinancing screen, registers the refinancing information set in association with the pre-refinancing balance and the post-refinancing loan amount in the memory unit.

[0012] In addition, in the housing loan deduction management device of the present invention, the target balance acquisition means is further characterized in that, if the housing loan is not refinanced and the post-refinancing loan amount is higher than the pre-refinancing balance of the housing loan, the year-end balance is acquired as the target balance for the special housing loan deduction based on the balance information.

[0013] In addition, the housing loan deduction management method of the present invention is a housing loan deduction management method to be executed by a housing loan deduction management device having a memory unit and a control unit, and is characterized by including: a year-end balance acquisition step executed by the control unit to acquire balance information setting the year-end balance of the housing loan; a registration step to register in the memory unit, when the housing loan is refinanced, refinancing information set by linking the pre-refinancing balance of the housing loan and the post-refinancing borrowing amount of the housing loan; and, when the post-refinancing borrowing amount of the housing loan is higher than the pre-refinancing balance of the housing loan, a target balance acquisition step to acquire the balance eligible for special deduction for housing loans, etc. based on the refinancing information and the balance information.

[0014] In addition, the housing loan deduction management program of the present invention is a housing loan deduction management program to be executed by a housing loan deduction management device having a memory unit and a control unit, and is characterized in that the control unit executes the following: a year-end balance acquisition step of acquiring balance information setting the year-end balance of the housing loan; a registration step of registering in the memory unit, when the housing loan is refinanced, refinancing information set by linking the pre-refinancing balance of the housing loan and the post-refinancing loan amount of the housing loan; and, when the post-refinancing loan amount of the housing loan is higher than the pre-refinancing balance of the housing loan, a target balance acquisition step of acquiring the balance eligible for special deduction for housing loans, etc. based on the refinancing information and the balance information. [Effects of the Invention]

[0015] According to the present invention, by managing the history of refinancing information for the special deduction for home loans (mortgage deduction), which previously had to be managed outside the system, in a system, management costs can be reduced. Furthermore, according to the present invention, by performing refinancing calculations in a system, calculation errors and omissions can be prevented when filing, thereby reducing the cost of refiling. Furthermore, according to the present invention, by preventing errors by filers, the cost of checking by administrators can be reduced. Furthermore, according to the present invention, by managing the history of refinancing information, the cost of omissions and omissions by filers can be prevented. Furthermore, according to the present invention, by managing refinancing information in a system, management costs on the administrator side can be reduced. Furthermore, according to the present invention, by managing the system and preventing filers from missing or making errors in filing, management costs on the administrator side can be reduced. Furthermore, according to the present invention, the cost of checking by administrators can be reduced. Furthermore, according to the present invention, the calculation of the post-refinancing deduction amount can be performed based on the history of balance information and refinancing information. [Brief explanation of the drawings]

[0016] [Figure 1] FIG. 1 is a diagram showing an example of a conventional housing loan deduction management process. [Figure 2] FIG. 2 is a diagram showing an example of a conventional housing loan deduction management process. [Figure 3] FIG. 3 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 4] FIG. 4 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 5] FIG. 5 is an example of a table relation diagram in this embodiment. [Figure 6] FIG. 6 is a block diagram showing an example of the configuration of a housing loan deduction management device according to this embodiment. [Figure 7] FIG. 7 is a flowchart showing an example of processing performed by the housing loan deduction management device according to this embodiment. [Figure 8]FIG. 8 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 9] FIG. 9 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 10] FIG. 10 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 11] FIG. 11 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 12] FIG. 12 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 13] FIG. 13 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 14] FIG. 14 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 15] FIG. 15 is a diagram showing an example of the housing loan deduction management process in this embodiment. [Figure 16] FIG. 16 is a diagram showing an example of the housing loan deduction management process in this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0018] [1. Overview] First, an overview of the present invention will be described with reference to Fig. 1 to Fig. 5. Fig. 1 and Fig. 2 are diagrams showing an example of conventional housing loan deduction management processing. Fig. 3 and Fig. 4 are diagrams showing an example of housing loan deduction management processing in this embodiment. Fig. 5 is an example of a table relation diagram in this embodiment.

[0019] Traditionally, the background to the system has been that when refinancing a home loan, a fee must be paid to the financial institution, and the special deduction for home loans, etc., is the amount deductible based on the remaining loan balance excluding this fee.However, since calculations are required to exclude this fee, once you refinance, you will need to make calculations excluding the fee every year thereafter.

[0020] For example, if a person borrowed 30 million yen from Financial Institution A at an interest rate of 2% in 2018 to purchase a home, and then borrowed 25.5 million yen (including a fee of 500,000 yen) from Financial Institution B at an interest rate of 1% in August 2021 to refinance Financial Institution A's balance immediately prior to refinancing: 25 million yen, and a refinancing occurs in December 2021 (balance immediately prior to refinancing < loan amount at time of refinancing), the calculation for the deductible amount will be made as follows: "Loan balance at the end of the year x (balance immediately prior to refinancing / loan amount at time of refinancing) = deductible amount" The amount is calculated, and at the time of year-end adjustment when the loan balance with Financial Institution B at the end of the year is 25 million yen, the calculation is made taking into account the refinancing information as of August 2021, as follows: "25 million yen x (25 million yen / 25.5 million yen)." Furthermore, at the time of year-end adjustment in December 2022 when the loan balance with Financial Institution B at the end of the year is 24 million yen, the calculation is made taking into account the refinancing information as of August 2021, as follows: "24 million yen x (25 million yen / 25.5 million yen)" (this calculation will also be necessary from 2023 onwards). In addition, if multiple refinancings are performed, a calculation for each refinancing is required, and this is calculated as follows: "Loan balance at the end of the year x {(Balance immediately before [1st] refinancing / Loan amount at [1st] refinancing) x ... x (Balance immediately before [nth] refinancing / Loan amount at [nth] refinancing)} = Deductible amount," so the calculation for each refinancing must be made based on past refinancing information.

[0021] Previously, when calculating the mortgage deduction, if a mortgage was refinanced, the calculation had to take the refinancing into account, and the calculation had to be based on the refinancing information. Furthermore, previously, filers were required to calculate the results based on past refinancing information even in the year in which the mortgage was refinanced, but many filers forgot to do so. Furthermore, previously, there was no place to enter refinancing information on the tax return, so administrators had to separately manage the filer's refinancing information in Excel (registered trademark) or similar software and check whether the return was filed correctly based on the managed refinancing information. (In other words, if the calculation did not take refinancing into account, the deduction amount would be larger, which could lead to a complaint from the tax office, so it was important to check carefully.)

[0022] Here, as shown in Figure 1, in the past, when filers filed home loan deductions, they had to keep track of any past refinancings they had made and enter the calculations based on those amounts on their tax return, which resulted in many cases of filers forgetting that they had refinanced in the past and filing incorrectly.In other words, as shown in Figure 1, in the past, filers would keep track of the year-end balance on the certificate received from the financial institution at the time of year-end tax adjustment, manually calculate the deductible balance, enter the results into the system, create a tax return, and submit it along with the certificate data.As a result, filers would sometimes report the balance certificate received from the financial institution after refinancing as the deductible amount, or they would file incorrectly due to a calculation error in the manual calculation of the refinancing amount.

[0023] Furthermore, as shown in Figure 2, previously, the administrator managed information about when filers refinanced their loans outside the system, and employees had to manually check the results to ensure they were correct. This resulted in many cases of filers forgetting that they had refinanced their loans in the past and filing incorrectly, resulting in high checking costs. As shown in Figure 2, previously, administrators checked the calculations based on the collected information against a separately managed Excel spreadsheet at the time of year-end tax adjustments. This required them to manage employees' past refinance information (if an employee has refinanced multiple times, a history of the number of refinances required), which resulted in annual verification costs for checking whether the contents of the tax return were correct by comparing it with past refinance information, and also in costs for checking whether any filers had forgotten to calculate their refinances.

[0024] Previously, when filing a mortgage deduction, filers were required to manually calculate the amount, leading to numerous errors, such as forgetting to include refinancing information (filing errors) or calculation errors due to the complexity of the calculations. Furthermore, since manual calculations based on past refinancing information were required every year when filing year-end tax adjustments following the year in which the mortgage was refinanced, filers often forgot to calculate the amount. Previously, administrators had to check the refinancing history outside of the system to check for errors, which increased the cost of checking. Furthermore, as borrowing at low interest rates became more common, many people refinanced their previously high-interest mortgages with financial institutions offering lower interest rates, resulting in a significant amount of mortgage refinancing information to manage.

[0025] Therefore, in this embodiment, a screen is created where mortgage refinancing information can be registered, and by managing the history of mortgage refinancing information in the system, a mechanism is provided whereby the system automatically calculates refinancing calculations that previously required manual calculations.

[0026] For example, as shown in Figure 3, in this embodiment, the calculations at the time of refinancing are automatically calculated by the system during the year-end adjustment for the year in which refinancing was performed, preventing filer A from making mistakes due to manual calculations, and since refinancing information is historically managed in a table, there is no need to manage information or check calculations outside the system, and administrator B only needs to check that the refinancing information and balance certificate information have been correctly entered into the system.

[0027] Furthermore, as shown in Figure 4, in this embodiment, in the year-end adjustment from the year following the year in which refinancing was performed, calculations are automatically performed from past refinancing information in the system without the knowledge of filer A, preventing forgetting to calculate refinancing or mistakes due to manual calculations, and since refinancing information is historically managed in a table, there is no need to manage information outside the system or check calculations, and if there are no new refinancings, administrator B only needs to confirm that the balance information has been entered correctly. Here, in this embodiment, the input of refinancing information that has already been reported in the past may be restricted.

[0028] As shown in Figure 5, in this embodiment, these mechanisms are realized by executing a housing loan deduction management process using a work table and an actual table for the balance information and refinancing information entered via the declaration screen.

[0029] [2. Configuration] An example of the configuration of the housing loan deduction management device 100 according to this embodiment will be described with reference to Fig. 6. Fig. 6 is a block diagram showing an example of the configuration of the housing loan deduction management device 100 according to this embodiment.

[0030] 6, the housing loan deduction management device 100 is a commercially available desktop personal computer. Note that the housing loan deduction management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0031] The housing loan deduction management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units comprised in the housing loan deduction management device 100 are communicably connected via any communication path.

[0032] The communication interface unit 104 communicably connects the housing loan deduction management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the housing loan deduction management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0033] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0034] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that work in conjunction with an operating system (OS) to issue commands to a central processing unit (CPU) to perform various processes. The storage unit 106 may be, for example, a memory device such as a random access memory (RAM) or a read-only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 includes a management table 106a.

[0035] The management table 106a stores management information for housing loan deductions. Here, the management information may include balance information, refinancing information, loan information, and / or balance certificate information. The management table 106a may also be composed of a work table that stores information being entered on the declaration screen, etc., and a real table that stores registration information (confirmed information).

[0036] The control unit 102 is a CPU or the like that comprehensively controls the housing loan deduction management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. Functionally, the control unit 102 conceptually includes a year-end balance acquisition unit 102a, a registration unit 102b, a target balance acquisition unit 102c, and a balance certificate acquisition unit 102d.

[0037] The year-end balance acquisition unit 102a acquires balance information that sets the year-end balance of a housing loan.

[0038] The registration unit 102b registers mortgage refinancing information in the storage unit 106. Here, when a mortgage is refinanced, the registration unit 102b may register refinancing information set by linking the pre-refinancing balance of the mortgage with the post-refinancing loan amount in the management table 106a. Furthermore, when a mortgage is refinanced multiple times, the registration unit 102b may register refinancing information set by linking the pre-refinancing balance and the post-refinancing loan amount for each refinancing in the management table 106a. Furthermore, when a mortgage is refinanced, the registration unit 102b may display a home refinancing screen on which the pre-refinancing balance and the post-refinancing loan amount can be set, and when the pre-refinancing balance and the post-refinancing loan amount are set on the home refinancing screen, the registration unit 102b may register refinancing information set by linking the pre-refinancing balance and the post-refinancing loan amount in the management table 106a.

[0039] The target balance acquisition unit 102c acquires the balance eligible for the special deduction for home loans, etc. Here, if the post-refinancing loan amount is higher than the pre-refinancing balance of the mortgage, the target balance acquisition unit 102c may acquire the balance eligible for the special deduction for home loans, etc. based on the refinancing information and balance information. Furthermore, if the post-refinancing loan amount is higher than the pre-refinancing balance of the mortgage, the target balance acquisition unit 102c may acquire, based on the refinancing information and balance information, the product of the quotient when the pre-refinancing balance is the dividend and the post-refinancing loan amount is the divisor, and the year-end balance, as the balance eligible for the special deduction for home loans, etc. In addition, the target balance acquisition unit 102c calculates a comparison pre-refinancing balance based on the refinancing information and balance information to compare the size with the post-refinancing loan amount for each refinancing, and if there are a predetermined number of refinancings among multiple refinancings in which the post-refinancing loan amount is higher than the comparison pre-refinancing balance, it may calculate a predetermined refinancing quotient for each predetermined refinancing by using the pre-refinancing balance as the dividend and the post-refinancing loan amount as the divisor, and obtain the product of the sum of the predetermined refinancing quotient and the year-end balance as the balance subject to special deduction for housing loans, etc. Furthermore, the target balance acquisition unit 102c may, based on the refinancing information and the balance information, calculate the refinancing quotient by taking the pre-refinancing balance of each refinancing from the first refinancing as the dividend and the post-refinancing loan amount as the divisor, calculate the product of the pre-refinancing balance of each refinancing and the sum of the refinancing quotients of a predetermined number of refinancings prior to that refinancing as the comparison pre-refinancing balance, calculate the quotient by taking the pre-refinancing balance as the dividend and the post-refinancing loan amount as the divisor for each predetermined refinancing among the multiple refinancings whose post-refinancing loan amount is higher than the comparison pre-refinancing balance, calculate the product of the sum of the pre-refinancing quotient and the year-end balance as the balance subject to the special deduction for home loans, etc. Furthermore, if no refinancing of a home loan has been performed in which the post-refinancing loan amount is higher than the pre-refinancing balance of the home loan, the target balance acquisition unit 102c may, based on the balance information, acquire the year-end balance as the balance subject to the special deduction for home loans, etc.

[0040] The balance certificate acquisition unit 102d acquires home loan balance certificate data. Here, the balance certificate acquisition unit 102d may acquire home loan balance certificate data that is set in association with the target year, the year-end balance, and the target balance.

[0041] [3. Specific Examples] A specific example of this embodiment will be described with reference to FIGS.

[0042] [Housing loan deduction management processing] An example of the housing loan deduction management process in this embodiment will now be described with reference to Fig. 7. Fig. 7 is a flowchart showing an example of the process of the housing loan deduction management device 100 in this embodiment.

[0043] As shown in Figure 7, the year-end balance acquisition unit 102a displays a declaration screen on the output device 114 where declaration information can be set, and when the user sets the year-end balance of the mortgage on the declaration screen via the input device 112, acquires the balance information with the year-end balance set (step SA-1).

[0044] Then, the registration unit 102b displays a home loan refinancing screen on the output device 114, on which the pre-refinancing balance and post-refinancing loan amount of the home loan can be set, and when the user sets the pre-refinancing balance and post-refinancing loan amount on the home loan refinancing screen via the input device 112, the registration unit 102b registers the refinancing information set in association with the pre-refinancing balance and post-refinancing loan amount in the management table 106a (step SA-2).

[0045] Then, the target balance obtaining unit 102c determines whether or not refinancing information in which the post-refinancing loan amount is higher than the pre-refinancing balance of the housing loan has been registered in the management table 106a (step SA-3).

[0046] If the target balance obtaining unit 102c determines that refinancing information has been registered in which the post-refinancing loan amount is higher than the pre-refinancing balance of the mortgage (step SA-3: Yes), it proceeds to step SA-4.

[0047] Then, based on the refinancing information and the balance information, the target balance acquisition unit 102c acquires the product of the quotient when the balance before refinancing is the dividend and the loan amount after refinancing is the divisor, and the year-end balance as the target balance for the special deduction for housing loans, etc. (step SA-4).

[0048] Then, the balance certificate acquisition unit 102d acquires the target year, the year-end balance, and the housing loan balance certificate data set in association with the target balance (step SA-5), and ends the process.

[0049] On the other hand, if the target balance acquisition unit 102c determines that no refinancing information has been registered in which the post-refinancing loan amount is higher than the pre-refinancing balance of the mortgage (step SA-3: No), it transitions the processing to step SA-6.

[0050] Then, the target balance obtaining unit 102c obtains the year-end balance as the target balance for the special deduction for housing loans, etc., based on the balance information (step SA-6).

[0051] The balance certificate acquisition unit 102d acquires the target year, the year-end balance, and the housing loan balance certificate data set in association with the target balance (step SA-7), and ends the process.

[0052] An example of the housing loan deduction management process in this embodiment will now be described with reference to Fig. 8 to Fig. 11. Fig. 8 to Fig. 11 are diagrams showing an example of the housing loan deduction management process in this embodiment.

[0053] As shown in Figure 8, in this embodiment, in the first year of online filing of the special housing loan deduction, balance information is registered and set in the housing loan balance certificate table. However, since no refinancing was performed and the declaration was made with "no loan refinancing," no refinancing information is registered, and no details are set in the housing loan refinancing information table (they remain blank). In this table, "number of times" refers to the number of housing deduction details (e.g., 1 for a housing loan or 2 for a loan for renovations and extensions), "ID" refers to an identifier assigned to each detail in the balance certificate (e.g., borrowing the cost of a housing loan from Bank A or borrowing the cost of land from Bank B), and "refinancing category" refers to "0" if no loan refinancing was performed and "1" if a loan refinancing was performed.

[0054] 9, in this embodiment, in the second year of the web filing of the special deduction for home loans, etc., when the filing screen for the special deduction for home loans, etc. is first launched, the records of the previous year in the home loan balance certificate table are copied and set, and only the year-end loan balance and the balance after refinancing, which change every year, are cleared, and the balance information for the details in which refinancing occurred is entered and stored in the work table. As shown in FIG. 10, in this embodiment, in the second year of the web filing of the special deduction for home loans, etc., when the screen for inputting refinancing information is displayed and refinancing information is registered, the calculation taking the refinancing information into account is not performed for details without refinancing information (refinancing category = 0), and the year-end loan balance is reflected in the balance after refinancing. For details with refinancing information (refinancing category = 1), if the balance before refinancing is less than the loan amount after refinancing, the calculation taking the refinancing into account is performed, and the balance after refinancing is updated.

[0055] As shown in Figure 11, in this embodiment, in the second year after refinancing (the third year of online filing of special deductions for housing loans, etc.), when the filing screen for special deductions for housing loans, etc. is first launched, the previous year's record in the housing loan balance certificate table is copied and set, and only the year-end loan balance and the balance after considering refinancing, which change every year, are cleared, and the previous year's record in the housing loan refinancing information table is copied and set, and (based on the determination of the same key information for the previous year) the past refinancing classification for details for which refinancing information has been registered in the previous year is set to "1". As shown in FIG. 11, in this embodiment, in the second year after refinancing, only the year-end balance, which changes every year, is re-entered. The previous year's information on refinancing information is retained, and the presence or absence of refinancing is also carried over from the previous year. For details without refinancing information (refinancing category = 0), calculations that take refinancing information into account are not performed, and the year-end balance of the loan is reflected in the balance after refinancing. For details with refinancing information (refinancing category = 1), if the pre-refinancing balance is less than the post-refinancing loan amount, calculations that take refinancing into account are performed, and the balance after refinancing is updated. In this way, in this embodiment, past refinancing information is retained, allowing the filer to file an accurate return without having to consciously enter it. Furthermore, in this embodiment, the filer cannot edit the refinancing information for past details, but changes by an administrator are permitted (restricting the filer's operations to prevent unintended changes from changing the deduction amount).

[0056] Here, an example of the housing loan deduction management process in the case where refinancing is performed multiple times in this embodiment will be described with reference to Figures 12 to 16. Figures 12 to 16 are diagrams showing an example of the housing loan deduction management process in this embodiment.

[0057] As shown in Figure 12, in this embodiment, when refinancing is performed in the previous year, 2021, the record for the previous year in the home loan balance certificate table is copied and set when the declaration screen for special deductions for home loans, etc. is first launched, and only the year-end balance of the loan and the balance after considering refinancing, which change every year, are cleared, and the record for the previous year in the home loan refinancing information table is copied and set, and the past refinancing classification for details for which refinancing information has been registered in the previous year (based on the determination of the same key information for the previous year) is set to "1." In this embodiment, as shown in Figure 12, only the year-end balance, which changes every year, is re-entered, and the previous year's information regarding refinancing is retained, and whether or not refinancing occurred is also carried over from the previous year.Since further refinancing has occurred in 2022 for two consecutive years, as shown in Figure 13, the screen will transition to the refinancing information input screen.When refinancing information is registered, for details with no refinancing information (refinancing category = 0), calculations taking refinancing information into account will not be performed, and the year-end balance of the loan will be reflected in the balance after refinancing is taken into account.For details with refinancing information (refinancing category = 1), if the balance before refinancing is less than the loan amount after refinancing, calculations taking refinancing into account will be performed, and the balance will be updated to the balance after refinancing is taken into account.

[0058] Also, as shown in FIG. 14, in this embodiment, a size comparison is performed for each refinancing, and a calculation is determined whether or not a calculation is required. The deductible balance is calculated based on the results of all the refinancing determinations. Here, as shown in FIG. 14, for the first refinancing, a calculation at the time of refinancing is required for the information in (1). Also, as shown in FIG. 14, for the second refinancing, the information in (1) is taken into consideration, and a calculation at the time of refinancing is required for the information in (2) (note that the difference between "900 - 857.1" is treated as the fee for (1) and is excluded from the size comparison determination). Also, as shown in FIG. 14, for the third refinancing, the information in (1) and (2) is taken into consideration, and a calculation at the time of refinancing is required for the information in (3) (note that the difference between "800 - 770.4" is treated as the fee for (1) and (2) and is excluded from the size comparison determination).

[0059] Also, as shown in FIG. 15, in this embodiment, a size comparison is performed for each refinancing, and a determination is made as to whether or not a calculation is required. The balance eligible for deduction is calculated based on the results of the determination for all refinancing. Here, as shown in FIG. 15, for the first refinancing, a calculation at the time of refinancing is required for the information in (1). Also, as shown in FIG. 15, for the second refinancing, the information in (1) is taken into consideration, and a calculation at the time of refinancing is not required for the information in (2) (note that the difference between "900 - 857.1" is treated as the fee for (1) and is excluded from the size comparison determination). Also, as shown in FIG. 15, for the third refinancing, the information in (1) is taken into consideration, and a calculation at the time of refinancing is required for the information in (3) (note that the difference between "800 - 761.9" is treated as the fee for (1) and is excluded from the size comparison determination).

[0060] That is, as shown in FIG. 16, in this embodiment, when N refinancings have been performed, a calculation is performed for each refinancing, starting with the oldest, taking into account all refinancings [determined to require calculation] prior to the Nth refinancing (the 2nd, 4th, ... refinancings are not taken into account, and the 1st, 3rd, 5th, ..., Nth refinancings are the target of the calculation). Here, in this embodiment, in the case of one refinancing, the "balance before refinancing to be compared = the balance before the first refinancing"; and in the case of N refinancings (N≧2), the "balance before refinancing to be compared = the balance before the Nth refinancing × {the sum of the quotient (= balance before refinancing / loan amount after refinancing) of the predetermined refinancings that required calculation prior to the Nth refinancing}." For example, as shown in Figure 16, in this embodiment, in the case of two refinancings, the "comparison pre-refinancing balance = balance before second refinancing × quotient (1)", in the case of three refinancings, the "comparison pre-refinancing balance = balance before third refinancing × quotient (1)", in the case of four refinancings, the "comparison pre-refinancing balance = balance before fourth refinancing × quotient (1) × quotient (3)", and in the case of five refinancings, the "comparison pre-refinancing balance = balance before fifth refinancing × quotient (1) × quotient (3)".

[0061] [4. 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 SDGs Goals 8 and 9.

[0062] 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.

[0063] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0064] 5. 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.

[0065] 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.

[0066] 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.

[0067] Furthermore, with regard to the housing loan deduction management device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0068] For example, all or any part of the processing functions of the home loan deduction management device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing an information processing device to execute the processes described in this embodiment, and is mechanically read by the home loan deduction management device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0069] In addition, this computer program may be stored in an application program server connected to the housing loan deduction management device 100 via any network, and all or part of it may be downloaded as needed.

[0070] Furthermore, the 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.

[0071] 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 configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0072] The various databases stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0073] The housing loan deduction management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device connected to any peripheral device. The housing loan deduction management device 100 may be realized by installing software (including programs or data) that causes the device to perform the processes described in this embodiment.

[0074] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0075] The present invention is useful in any industry that has companies with a large number of employees who qualify for the mortgage deduction. [Explanation of symbols]

[0076] 100 Housing loan deduction management device 102 Control section 102a Year-end balance acquisition section 102b Registration Department 102c Target Balance Acquisition Section 102d Balance Certificate Acquisition Department 104 Communication interface unit 106 Storage section 106a Management Table 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A housing loan deduction management device including a storage unit and a control unit, The storage unit a management table that stores refinancing information that is set by linking a target year, a pre-refinancing balance of a housing loan, a post-refinancing loan amount of the housing loan, and a past refinancing classification that indicates whether or not refinancing occurred in the previous year; a housing loan balance certificate table that stores balance information that is linked to the target year, the end-of-year balance of the housing loan, and a refinancing classification indicating whether or not refinancing has occurred; Equipped with The control unit A year-end balance acquisition means for displaying a declaration screen on which declaration information can be set, and when the declarant sets the year-end balance of the housing loan on the declaration screen, registering new balance information set by linking the declaration year, the year-end balance, and the refinancing classification indicating no refinancing in the home loan balance certificate table; a registration means for, when the mortgage is refinanced, disallowing the declarant to edit the past refinancing information stored in the management table and allowing only an administrator to edit it, displaying a home refinancing screen on which the pre-refinancing balance of the mortgage and the post-refinancing loan amount of the mortgage can be set, and when the declarant sets a new pre-refinancing balance and a new post-refinancing loan amount on the home refinancing screen, registering new refinancing information set in the management table by linking the declaration year, the pre-refinancing balance, and the post-refinancing loan amount, and updating the refinancing classification set in the balance information for the declaration year to "refinanced"; a target balance acquisition means for acquiring a balance eligible for special deduction of income tax when the borrowing amount after refinancing is higher than the balance before refinancing of the housing loan, based on the refinancing information and the balance information; and A housing loan deduction management device comprising:

2. The target balance acquisition means The housing loan deduction management device of claim 1, characterized in that if the post-refinancing loan amount is higher than the pre-refinancing balance of the housing loan, the product of the quotient when the pre-refinancing balance is the dividend and the post-refinancing loan amount is the divisor based on the refinancing information and the balance information, and the year-end balance is obtained as the target balance for special deduction of income tax when there is a loan or debt listed in each item of Article 41, Paragraph 1 of the Special Taxation Measures Act.

3. The registration means If the mortgage has been refinanced multiple times, the declarant cannot edit the refinancing information stored in the management table prior to the relevant refinancing, and only the administrator can edit it; the home refinancing screen, on which the pre-refinancing balance of the mortgage and the post-refinancing loan amount of the mortgage can be set, is displayed for each refinancing; when the declarant sets the new pre-refinancing balance and the new post-refinancing loan amount on the home refinancing screen, the new refinancing information, which is set by linking the declaration year, the pre-refinancing balance, and the post-refinancing loan amount for each refinancing, is registered in the management table; and the refinancing classification set in the balance information for the declaration year for each refinancing is updated to "refinanced"; The target balance acquisition means The housing loan deduction management device of claim 1, characterized in that based on the refinancing information and the balance information, a comparison pre-refinancing balance is calculated to compare the size of the post-refinancing loan amount for each refinancing, and if there are a predetermined number of refinancings among the multiple refinancings in which the post-refinancing loan amount is higher than the comparison pre-refinancing balance, for each of the predetermined refinancings, the quotient when the pre-refinancing balance is the dividend and the post-refinancing loan amount is the divisor is calculated as a predetermined refinancing quotient, and the product of the predetermined refinancing quotient and the year-end balance is obtained as the balance subject to special deduction of income tax when there is a loan or debt listed in each item of Article 41, Paragraph 1 of the Special Taxation Measures Act.

4. The target balance acquisition means 4. The housing loan deduction management device according to claim 3, wherein, based on the refinancing information and the balance information, the quotient when the pre-refinancing balance of each refinancing from the first refinancing to the multiple refinancings is used as the dividend and the post-refinancing borrowing amount is used as the divisor is calculated as the refinancing quotient, the product of the pre-refinancing balance of each refinancing time and the sum of the refinancing quotients of the predetermined refinancing times prior to that refinancing time is calculated as the comparison pre-refinancing balance, and for each of the predetermined refinancing times in which the post-refinancing borrowing amount is higher than the comparison pre-refinancing balance, the quotient when the pre-refinancing balance is used as the dividend and the post-refinancing borrowing amount is used as the divisor is calculated as the predetermined refinancing quotient, and the product of the sum of the predetermined refinancing quotients and the year-end balance is obtained as the balance eligible for special deduction of income tax when there is a loan or debt listed in each item of Article 41, Paragraph 1 of the Special Taxation Measures Act.

5. The control unit a balance certificate acquisition means for acquiring housing loan balance certificate data set by linking the target year, the year-end balance, and the target balance; 5. The housing loan deduction management device according to claim 1, further comprising:

6. The target balance acquisition means Furthermore, if the refinancing of the mortgage is not carried out and the post-refinancing loan amount is higher than the pre-refinancing balance of the mortgage, the year-end balance is obtained based on the balance information as the target balance for special deduction of income tax when there is a loan or debt listed in each item of Article 41, Paragraph 1 of the Special Taxation Measures Act.

7. A housing loan deduction management method to be executed by a housing loan deduction management device having a storage unit and a control unit, The storage unit a management table that stores refinancing information that is set by linking a target year, a pre-refinancing balance of a housing loan, a post-refinancing loan amount of the housing loan, and a past refinancing classification that indicates whether or not refinancing occurred in the previous year; a housing loan balance certificate table that stores balance information that is linked to the target year, the end-of-year balance of the housing loan, and a refinancing classification indicating whether or not refinancing has occurred; Equipped with Executed in the control unit: A year-end balance acquisition step of displaying a declaration screen on which declaration information can be set, and when the declarant sets the year-end balance of the mortgage on the declaration screen, registering new balance information linked to the declaration year, the year-end balance, and the refinancing classification indicating no refinancing in the home loan balance certificate table; a registration step of, when the mortgage is refinanced, disallowing the declarant to edit the past refinancing information stored in the management table and only allowing editing by an administrator, displaying a home refinancing screen on which the pre-refinancing balance of the mortgage and the post-refinancing loan amount of the mortgage can be set, and when the declarant sets a new pre-refinancing balance and a new post-refinancing loan amount on the home refinancing screen, registering new refinancing information set in the management table by linking the declaration year, the pre-refinancing balance, and the post-refinancing loan amount, and updating the refinancing classification set in the balance information for the declaration year to "refinanced"; a target balance acquisition step of acquiring a target balance for special deduction of income tax amount in the case where the borrowing amount after refinancing is higher than the balance before refinancing of the housing loan, based on the refinancing information and the balance information; A method for managing housing loan deductions, comprising:

8. A housing loan deduction management program to be executed by a housing loan deduction management device having a storage unit and a control unit, The storage unit a management table that stores refinancing information that is set by linking a target year, a pre-refinancing balance of a housing loan, a post-refinancing loan amount of the housing loan, and a past refinancing classification that indicates whether or not refinancing occurred in the previous year; a housing loan balance certificate table that stores balance information that is linked to the target year, the end-of-year balance of the housing loan, and a refinancing classification indicating whether or not refinancing has occurred; Equipped with In the control unit, A year-end balance acquisition step of displaying a declaration screen on which declaration information can be set, and when the declarant sets the year-end balance of the mortgage on the declaration screen, registering new balance information linked to the declaration year, the year-end balance, and the refinancing classification indicating no refinancing in the home loan balance certificate table; a registration step of, when the mortgage is refinanced, disallowing the declarant to edit the past refinancing information stored in the management table and only allowing editing by an administrator, displaying a home refinancing screen on which the pre-refinancing balance of the mortgage and the post-refinancing loan amount of the mortgage can be set, and when the declarant sets a new pre-refinancing balance and a new post-refinancing loan amount on the home refinancing screen, registering new refinancing information set in the management table by linking the declaration year, the pre-refinancing balance, and the post-refinancing loan amount, and updating the refinancing classification set in the balance information for the declaration year to "refinanced"; a target balance acquisition step of acquiring a target balance for special deduction of income tax amount in the case where the borrowing amount after refinancing is higher than the balance before refinancing of the housing loan, based on the refinancing information and the balance information; Home loan relief management program to implement.

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