Information processing device, information processing method, and program

Abstract

To provide a technology that can detect discrepancies between tax amounts calculated by two tax calculation methods different from each other.SOLUTION: An information processing device includes a first tax amount calculation unit that calculates the tax amount on each journal entry on the basis of the price excluding tax or the price including tax for each journal entry on the payment, the tax rate, and first fractional processing and calculates a first tax amount on the basis of the total of the tax amount for each journal entry, a second calculation unit that calculates a second tax amount on the basis of the total of a plurality of prices excluding tax or a plurality of prices including tax on the payment, the tax rate, and second fractional processing, and a difference calculation unit that calculates the difference between the first tax amount and the second tax amount.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] In the past, when expenses were recorded in the expense ledger for each journal entry, the amount of consumption tax included in the expense was generally calculated based on the statutory tax rate, with arbitrary rounding. The tax calculation method to be adopted was not specifically prescribed in tax laws or notices. For example, both a tax calculation method in which the consumption tax for each item was rounded and then totaled, and a tax calculation method in which the consumption tax for each item was totaled and then rounded were permitted.

[0003] In the near future, a method of storing qualified invoices, etc. for consumption tax (the so-called invoice system) will be introduced (see, for example, Patent Document 1). In this method of storing qualified invoices, etc., if there are multiple items that belong to the same tax type (for example, 10%, reduced 8%, old tax 8%, or exemption), a notice has been issued to adopt a method of calculating the consumption tax amount by multiplying the sum of the base prices for each tax type by the consumption tax rate, rounding off the multiplication result, and totaling the amounts for one payment.

[0004] On the other hand, in expense processing, a single payment may be made using multiple journal entries. In such cases, a method of calculating the consumption tax amount may be adopted in which the product price is multiplied by the consumption tax rate for each journal entry, and the result is rounded off to the nearest whole number to calculate the total amount for one payment. Therefore, the consumption tax amount may differ between the tax calculation method used in the qualified invoice storage method and the tax calculation method used in expense processing. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Patent Publication No. 2021-168105 Summary of the Invention [Problem to be solved by the invention]

[0006] According to conventional technology, regardless of which consumption tax rounding method (e.g., rounding down, rounding up, or rounding to the nearest integer) is adopted, the amount of consumption tax calculated using the tax amount calculation method in the qualified invoice storage method and the amount of consumption tax calculated using the tax amount calculation method in expense processing may not match.

[0007] Such discrepancies between consumption tax amounts may be inappropriate for the system that calculates the tax amount for each tax type and aggregates the calculated tax amounts (payment aggregation system).For example, such discrepancies between consumption tax amounts may give rise to suspicions that the consumption tax to be paid to the government may not have been calculated correctly.

[0008] Therefore, it is desirable to provide a technology that can detect a discrepancy between tax amounts calculated using two different tax calculation methods. [Means for solving the problem]

[0009] In order to solve the above problem, according to one aspect of the present invention, An information processing device that outputs tax amounts for each journal entry item to be used for expense processing, a first tax amount calculation unit that calculates a tax amount for each journal item based on the price excluding tax or the price including tax for each journal item related to the payment, a tax rate, and a first rounding method, and calculates a first tax amount based on the total of the tax amounts for each journal item; a second tax amount calculation unit that calculates a second tax amount based on the total of multiple prices excluding tax or multiple prices including tax for the payment, a tax rate, and a second rounding method; and a difference calculation unit that calculates the difference between the first tax amount and the second tax amount; a tax amount adjustment unit that determines one or more tax amounts to be adjusted among the tax amounts for each journal item based on the difference, and adjusts the first tax amount by adjusting each of the tax amounts to be adjusted; and an update unit that updates the tax amounts of the journal items related to the tax amounts to be adjusted adjusted by the tax amount adjustment unit with the tax amounts to be adjusted after adjustment by the tax amount adjustment unit; An information processing device is provided.

[0012] The tax amount adjustment unit may determine the tax amount to be adjusted by giving priority to a tax amount that has a large change before and after the first rounding process.

[0013] The change may be the difference or percentage of the tax amount before and after the first rounding process is applied, and the tax amount adjustment unit may determine the tax amount to be adjusted by giving priority to the tax amount with a large absolute value of the difference or the tax amount with a percentage that is significantly different from 1.

[0014] The tax amount adjustment unit may adjust the first tax amount by subtracting or adding to each of the tax amounts subject to adjustment.

[0015] The tax amount adjustment unit may adjust the first tax amount by subtracting or adding a predetermined amount from or to each of the tax amounts subject to adjustment.

[0016] When the difference indicates that the first tax amount is greater than the second tax amount, the tax amount adjustment unit may adjust the first tax amount by subtracting from each of the tax amounts subject to adjustment.

[0017] When the difference indicates that the first tax amount is smaller than the second tax amount, the tax amount adjustment unit may adjust the first tax amount by making an addition to each of the tax amounts subject to adjustment.

[0018] The tax amount adjustment unit may change the first rounding process corresponding to each of the tax amounts subject to adjustment to a third rounding process, and adjust the first tax amount based on applying the third rounding process to the tax amounts subject to adjustment.

[0019] The first rounding method may be rounding up or rounding down, and the third rounding method may be rounding down, and the tax amount adjustment unit may change the rounding up or rounding down to the rounding down when the difference indicates that the first tax amount is greater than the second tax amount.

[0020] The first rounding method may be rounding down or rounding up, and the third rounding method may be rounding up, and the tax amount adjustment unit may change the rounding down or rounding up to the rounding up when the difference indicates that the first tax amount is smaller than the second tax amount.

[0021] The first rounding method may be rounding up, and the third rounding method may be rounding down or rounding down, and the tax amount adjustment unit may change the rounding up to the rounding down or rounding down when the difference indicates that the first tax amount is greater than the second tax amount.

[0022] The first rounding method is rounding down, and the third rounding method is rounding up or rounding down, and the tax amount adjustment unit may change the rounding down to the rounding up or rounding down when the difference indicates that the first tax amount is smaller than the second tax amount.

[0024] The information processing device may include a display control unit that controls display of information related to the difference.

[0025] The first tax calculation unit may calculate the tax amount for each journal item based on the first rounding of the multiplication result of the tax-excluded price and tax rate for each journal item related to the payment, and the second tax calculation unit may calculate the second tax amount based on the second rounding of the multiplication result of the total amount of the tax-excluded prices for the payment and the tax rate.

[0026] The first tax calculation unit may calculate the tax amount for each accounting item based on the tax-inclusive price, tax rate, and the first rounding method for each accounting item related to the payment, and the second tax calculation unit may calculate the second tax amount based on the total amount of multiple tax-inclusive prices related to the payment, tax rate, and the second rounding method.

[0027] According to another aspect of the present invention, An information processing method for outputting tax amounts for each journal entry item to be used for expense processing,Calculating a tax amount for each journal entry item based on the tax-excluded price or tax-inclusive price for each journal entry item related to the payment, a tax rate, and a first rounding method, and calculating a first tax amount based on the total tax amount for each journal entry item; calculating a second tax amount based on the total amount of multiple tax-excluded prices or multiple tax-inclusive prices related to the payment, a tax rate, and a second rounding method; and calculating the difference between the first tax amount and the second tax amount; determining one or more tax amounts subject to adjustment among the tax amounts for each of the journal items based on the difference, adjusting the first tax amount based on adjusting each of the tax amounts subject to adjustment, and updating the tax amount of the journal item related to the adjusted tax amount subject to adjustment with the adjusted tax amount subject to adjustment; Equipped with Computer-implemented A method for processing information is provided.

[0028] According to another aspect of the present invention, a computer is provided, An information processing device that outputs tax amounts for each journal entry item to be used for expense processing, a first tax amount calculation unit that calculates a tax amount for each journal item based on the price excluding tax or the price including tax for each journal item related to the payment, a tax rate, and a first rounding method, and calculates a first tax amount based on the total of the tax amounts for each journal item; a second tax amount calculation unit that calculates a second tax amount based on the total of multiple prices excluding tax or multiple prices including tax for the payment, a tax rate, and a second rounding method; and a difference calculation unit that calculates the difference between the first tax amount and the second tax amount; a tax amount adjustment unit that determines one or more tax amounts to be adjusted among the tax amounts for each journal item based on the difference, and adjusts the first tax amount by adjusting each of the tax amounts to be adjusted; and an update unit that updates the tax amounts of the journal items related to the tax amounts to be adjusted adjusted by the tax amount adjustment unit with the tax amounts to be adjusted after adjustment by the tax amount adjustment unit; A program is provided that causes the information processing device to function as an information processing device having the above. [Effects of the Invention]

[0029] As described above, the present invention provides a technique that can detect a discrepancy between tax amounts calculated using two different tax calculation methods. [Brief explanation of the drawings]

[0030] [Figure 1] 1 is a diagram illustrating an example of the configuration of an information processing device according to an embodiment of the present invention. [Figure 2] FIG. 2 is a diagram illustrating an example of a functional configuration of a control unit according to an embodiment of the present invention. [Figure 3] 10 is a diagram for explaining calculation of the total amount of consumption tax using the journal unit method when the base price is input. FIG. [Figure 4]10 is a diagram for explaining calculation of the total amount of consumption tax according to the tax type unit method when the base price is input. FIG. [Figure 5] 10 is a diagram for explaining calculation of the total amount of consumption tax using the journal unit method when a price including tax is input. FIG. [Figure 6] 10 is a diagram for explaining calculation of the total amount of consumption tax according to the tax type unit method when a price including tax is input. FIG. [Figure 7] 10 is a flowchart illustrating an example of the operation of the information processing device according to the embodiment of the present invention. [Figure 8] 1 is a diagram illustrating a hardware configuration of an information processing apparatus according to an embodiment of the present invention. DETAILED DESCRIPTION OF THE INVENTION

[0031] Hereinafter, preferred embodiments of the present invention will be described in detail with reference to the accompanying drawings. In this specification and drawings, components having substantially the same functional configurations are designated by the same reference numerals, and redundant explanations will be omitted.

[0032] Furthermore, in this specification and drawings, multiple components having substantially the same functional configuration may be distinguished by adding different numbers after the same reference numeral. However, if there is no particular need to distinguish between multiple components having substantially the same functional configuration, only the same reference numeral will be used. Furthermore, similar components in different embodiments may be distinguished by adding different letters after the same reference numeral. However, if there is no particular need to distinguish between similar components in different embodiments, only the same reference numeral will be used.

[0033] (0. Overview) First, an outline of an embodiment of the present invention will be described. As described above, according to the conventional technology, regardless of which method of rounding consumption tax (e.g., rounding down, rounding up, or rounding to the nearest integer) is adopted, the amount of consumption tax calculated by the tax amount calculation method in the qualified invoice storage method and the amount of consumption tax calculated by the tax amount calculation method in expense processing may not match.

[0034] Therefore, in the embodiments of the present invention, a technology capable of detecting a discrepancy between tax amounts calculated using two different tax calculation methods will be mainly described. In particular, in the embodiments of the present invention, a technology capable of detecting a discrepancy between the consumption tax amount calculated using the tax calculation method in the qualified invoice storage method and the consumption tax amount calculated using the tax calculation method in expense processing will be mainly described.

[0035] In the following explanation, the method of calculating tax amount in expense processing, i.e., multiplying the base price by the consumption tax rate for each transaction, rounding off the result of the multiplication, and totaling it for one payment to calculate the consumption tax amount, is also referred to as the "transaction unit method."

[0036] In the following explanation, the tax calculation method in the qualified invoice storage method, i.e., the method of multiplying the sum of the base price for each tax type by the consumption tax rate, rounding off the multiplication result, and totaling it for one payment to calculate the consumption tax amount, is also referred to as the ``tax type unit method.''

[0037] The base price is the price before the tax rate is applied, and can also be referred to as the price excluding tax. The consumption tax amount is an example of a tax amount, and corresponds to the amount of tax levied on transactions such as the sale of goods or the provision of services. The tax type can refer to the type of ratio of the consumption tax amount to the base price (i.e., the tax rate). In other words, the tax type can also be referred to as the tax rate.

[0038] The outline of the embodiment of the present invention has been described above.

[0039] (1. Details of the embodiment) The details of the embodiment of the present invention will now be described.

[0040] (1-1. Configuration of Information Processing Device) An example of the configuration of an information processing device according to an embodiment of the present invention will be described with reference to Fig. 1. Fig. 1 is a diagram showing an example of the configuration of an information processing device 10 according to an embodiment of the present invention. The information processing device 10 is configured by a computer, and includes an input unit 110, a control unit 120, a storage unit 140, and a display unit 150, as shown in Fig. 1.

[0041] (input unit 110) The input unit 110 accepts input of expense data (all journal data related to one payment). The expense data may include the base price or tax-inclusive price for each journal item related to the payment, the tax rate, and rounding. In an embodiment of the present invention, it is mainly assumed that the input unit 110 is configured with an input device (e.g., a keyboard, a mouse, a touch panel, etc.) and that the user inputs expense data into the input device. However, the input unit 110 may also be configured with something other than such an input device.

[0042] For example, the input unit 110 may be configured with a scanner. In this case, the scanner may recognize expense data by performing character recognition processing on data read from a predetermined medium (e.g., a paper medium). Character recognition processing is also called OCR (Optical Character Recognition) technology. The predetermined medium may be an invoice, a receipt, or the like.

[0043] Alternatively, expense data may be stored in advance in the storage unit 140. In such a case, the input unit 110 may acquire the expense data stored in the storage unit 140.

[0044] (control unit 120) The control unit 120 includes a calculation device such as a CPU (Central Processing Unit), and its functions can be realized by the calculation device expanding a program stored in a ROM (Read Only Memory) into a RAM and executing it. In this case, a computer-readable recording medium on which the program is recorded can also be provided. Alternatively, these blocks can be configured with dedicated hardware or a combination of multiple hardware components. Data required for calculations by the calculation device is stored appropriately in the storage unit 140.

[0045] (Storage unit 140) The storage unit 140 is a memory capable of storing programs and data for operating the control unit 120. The storage unit 140 can also temporarily store various data required in the course of operation of the control unit 120. For example, the storage device may be a non-volatile memory.

[0046] (Display section 150) Display unit 150 has a function of performing display under the control of control unit 120. Here, the form of display unit 150 is not particularly limited. For example, display unit 150 may be a liquid crystal display (LCD) device, an OLED (organic light emitting diode) device, or a display device such as a lamp.

[0047] The configuration example of the information processing device 10 according to the embodiment of the present invention has been described above.

[0048] (1-2. Functional configuration of the control unit) An example of the functional configuration of the control unit 120 according to an embodiment of the present invention will be described with reference to Fig. 2. Fig. 2 is a diagram showing an example of the functional configuration of the control unit 120 according to an embodiment of the present invention. As shown in Fig. 2, the control unit 120 includes an acquisition unit 130, a first tax amount calculation unit 131, a second tax amount calculation unit 132, a difference calculation unit 133, a display control unit 134, a tax amount adjustment unit 135, and an update unit 136.

[0049] (Acquisition part 130) The acquisition unit 130 acquires expense data whose input is accepted by the input unit 110. The expense data may include a base price or a tax-inclusive price and a tax rate for each journal entry related to the payment. Note that the case where the expense data includes the base price will be explained in more detail later in the section "1-3. Example where base price is input." Also, the case where the expense data includes a tax-inclusive price will be explained in more detail later in the section "1-4. Example where tax-inclusive price is input."

[0050] The user may be able to input a completion of input of expense data to the input unit 110. In this case, when the user inputs a completion of input of expense data to the input unit 110, the acquisition unit 130 may cause the first tax amount calculation unit 131 to calculate the amount of consumption tax using the journal entry unit method, and may cause the second tax amount calculation unit 132 to calculate the amount of consumption tax using the tax type unit method.

[0051] (First tax calculation unit 131) The first tax calculation unit 131 calculates the amount of consumption tax using the journal entry unit method. More specifically, the first tax calculation unit 131 calculates the amount of consumption tax for each journal entry item based on the base price or tax-inclusive price for each journal entry item related to the payment, the tax rate, and a first rounding method. Then, the first tax calculation unit 131 calculates the total amount of consumption tax (first tax amount) using the journal entry unit method based on the total amount of consumption tax for each journal entry item.

[0052] Here, various rounding methods can be applied as the first rounding method. For example, the first rounding method may be rounding down, rounding up, or rounding to the nearest integer. For example, the first rounding method may be performed so that when the amount after rounding is expressed in a predetermined currency (e.g., yen), it is expressed as an integer multiple (e.g., yen units) of the smallest unit of amount circulating in the market (e.g., 1 yen) (i.e., it may be performed so that there are no decimal points).

[0053] (Second tax calculation unit 132) The second tax calculation unit 132 calculates the consumption tax amount using the tax type unit method. More specifically, the second tax calculation unit 132 calculates the total consumption tax amount (second tax amount) using the tax type unit method based on the total of multiple base prices or multiple tax-inclusive prices related to the payment, the tax rate, and the second rounding method.

[0054] Here, various rounding methods can be applied as the second rounding method. For example, the second rounding method may be rounding down, rounding up, or rounding to the nearest integer. For example, the second rounding method may be performed so that when the amount after rounding is expressed in a predetermined currency (e.g., yen), it is expressed as an integer multiple (e.g., in yen units) of the smallest unit of amount circulating in the market (e.g., 1 yen) (i.e., it may be performed so that there are no decimal points). The second rounding method may be the same as or different from the first rounding method.

[0055] (Difference calculation unit 133) The difference calculation unit 133 calculates the difference between the total amount of consumption tax based on the journal entry unit method and the total amount of consumption tax based on the tax type unit method (hereinafter simply referred to as the "difference between tax amounts"). This allows for the detection of a discrepancy between the total amount of consumption tax based on the journal entry unit method and the total amount of consumption tax based on the tax type unit method.

[0056] (Display control unit 134) The display control unit 134 controls the display of information relating to the difference between the tax amounts (for example, the difference amount) by the display unit 150. This allows the user to understand the extent of the difference between the tax amounts. However, the information relating to the difference between the tax amounts does not have to be displayed by the display unit 150.

[0057] Furthermore, the display control unit 134 may control the display by the display unit 150 of the amount of consumption tax for each accounting item after adjustment (by the tax amount adjustment unit 135, which will be described later).

[0058] (Tax Adjustment Division 135) The tax amount adjustment unit 135 adjusts the total amount of consumption tax based on the journal unit method. This reduces the effort required for the user to manually adjust the consumption tax amount and also reduces the possibility of the user making arbitrary adjustments. This also reduces the possibility of suspicion that the consumption tax to be paid to the government may not have been calculated correctly.

[0059] More specifically, the tax amount adjustment unit 135 determines one or more tax amounts to be adjusted from the consumption tax amount for each journal item based on the difference between the tax amounts. The number of tax amounts to be adjusted may be determined so that the difference between the tax amounts disappears after adjusting the tax amounts to be adjusted. Then, the tax amount adjustment unit 135 adjusts the total amount of consumption tax based on the journal unit method based on adjusting each of the one or more tax amounts to be adjusted.

[0060] In this case, various methods can be applied to determine the tax amount to be adjusted. For example, it is considered that the larger the change in the consumption tax amount before and after the first rounding is applied, the less inconvenience will occur when the adjustment is applied. Therefore, the tax amount adjustment unit 135 may determine the tax amount to be adjusted by giving priority to the consumption tax amount that has a larger change before and after the first rounding is applied.

[0061] For example, the change before and after the first rounding process may be the difference between the consumption tax amounts before and after the first rounding process. In this case, the tax amount adjustment unit 135 may determine the tax amount to be adjusted by giving priority to the consumption tax amount with the largest absolute value of the difference. For example, the tax amount adjustment unit 135 may determine the tax amount to be adjusted in descending order of the consumption tax amount with the largest absolute value of the difference.

[0062] Alternatively, the change before and after the first rounding process may be the rate of the consumption tax amount before and after the first rounding process. In this case, the tax amount adjustment unit 135 may determine the tax amount to be adjusted by giving priority to the consumption tax amount whose rate is most deviated from 1. For example, the tax amount adjustment unit 135 may determine the tax amount to be adjusted in descending order of the consumption tax amount whose rate is most deviated from 1.

[0063] In addition, various methods may be applied to adjust each of one or more tax amounts subject to adjustment.

[0064] As an example, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal entry unit method by subtracting or adding to each of one or more tax amounts subject to adjustment. For example, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal entry unit method by subtracting or adding a predetermined amount to each tax amount subject to adjustment. In this way, even in the case of the maximum adjustment amount, the adjustment can be completed by simply changing the consumption tax amounts corresponding to all journal entries by a predetermined amount.

[0065] For example, the predetermined amount may be a unit amount (for example, 1 yen). This makes the difference between the tax amount subject to adjustment before and after the adjustment approximately the same as the maximum difference between the tax amounts subject to adjustment after different rounding procedures.

[0066] For example, it is possible that the difference indicates that the total amount of consumption tax calculated using the journal unit method is greater than the total amount of consumption tax calculated using the tax type method. In such a case, the tax amount adjustment unit 135 may adjust the total amount of consumption tax calculated using the journal unit method by subtracting from each of one or more tax amounts subject to adjustment. This allows the total amount of consumption tax calculated using the journal unit method to match the total amount of consumption tax calculated using the tax type method.

[0067] Alternatively, it is possible that the difference indicates that the total amount of consumption tax calculated using the journal unit method is smaller than the total amount of consumption tax calculated using the tax type method. In such cases, the tax amount adjustment unit 135 may adjust the total amount of consumption tax calculated using the journal unit method by adding to one or more tax amounts subject to adjustment. This allows the total amount of consumption tax calculated using the journal unit method to match the total amount of consumption tax calculated using the tax type method.

[0068] As another example, the tax amount adjustment unit 135 may change the first rounding method corresponding to each of one or more tax amounts subject to adjustment to a third rounding method different from the first rounding method. This allows the adjustment to be completed simply by changing the rounding methods corresponding to all journal items, even when the adjustment amount is at its maximum. In this case, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal unit method by applying the third rounding method to each of one or more tax amounts subject to adjustment.

[0069] For example, the first rounding method may be rounding up or rounding down, and the third rounding method may be rounding down. In this case, if the difference indicates that the total amount of consumption tax based on the journal unit method is greater than the total amount of consumption tax based on the tax type unit method, the tax amount adjustment unit 135 may change from rounding up or rounding down to rounding down.

[0070] Alternatively, the first rounding method may be rounding down or rounding up, and the third rounding method may be rounding up. In this case, if the difference indicates that the total amount of consumption tax based on the journal unit method is smaller than the total amount of consumption tax based on the tax type unit method, the tax amount adjustment unit 135 may change from rounding down or rounding up to rounding up.

[0071] Alternatively, the first rounding method may be rounding up, and the third rounding method may be rounding down or rounding to the nearest integer. In this case, if the difference indicates that the total amount of consumption tax based on the journal entry method is greater than the total amount of consumption tax based on the tax type method, the tax amount adjustment unit 135 may change from rounding up to rounding down or rounding to the nearest integer.

[0072] Alternatively, the first rounding method may be rounding down, and the third rounding method may be rounding up or rounding down. In this case, if the difference indicates that the total amount of consumption tax based on the journal unit method is smaller than the total amount of consumption tax based on the tax type unit method, the tax amount adjustment unit 135 may change from rounding down to rounding up or rounding down.

[0073] Note that a change in the rounding method does not necessarily mean that the consumption tax amount will be adjusted. Therefore, if the consumption tax amount changes due to a change in the rounding method, the tax amount adjustment unit 135 may determine that consumption tax amount as the tax amount to be adjusted. On the other hand, if the consumption tax amount does not change due to a change in the rounding method, the tax amount adjustment unit 135 does not need to determine that consumption tax amount as the tax amount to be adjusted.

[0074] (Updated part 136) The updating unit 136 updates the expense data based on the consumption tax amount adjusted by the tax amount adjusting unit 135. For example, the updating unit 136 may store the consumption tax amount and tax rate for each of all journal items in the storage unit 140 (for example, for an adjusted consumption tax amount, the adjusted consumption tax amount and tax rate may be stored in the storage unit 140, and for an unadjusted consumption tax amount, the unadjusted consumption tax amount and tax rate may be stored in the storage unit 140).

[0075] Alternatively, if expense data is stored in advance in the storage unit 140, the update unit 136 may update the tax amount subject to adjustment among the expense data stored in the storage unit 140 with the adjusted amount.

[0076] An example of the functional configuration of the control unit 120 according to the embodiment of the present invention has been described above.

[0077] (1-3. Example of inputting the base price) Next, an example of inputting the base price will be described with reference to Figures 3 and 4. Figure 3 is a diagram for explaining the calculation of the total amount of consumption tax using the journal unit method when the base price is input. Figure 4 is a diagram for explaining the calculation of the total amount of consumption tax using the tax type unit method when the base price is input.

[0078] The calculation of the total amount of consumption tax using the journal unit method when the base price is input will be explained with reference to Figure 3. Referring to Figure 3, the first journal data related to the payment, "Subject name 1 = Stationery expenses for business use," "Item name = Ballpoint pen," "Base price = 544 yen," "Tax rate = 10%," and "Fraction = Rounded off," are input into the input unit 110.

[0079] Also, referring to Figure 3, the second accounting data relating to the payment, "Subject name 2 = Training expenses," "Item name = Notebook," "Base price = 294 yen," "Tax rate = 10%," and "Fraction treatment = Rounded off," are entered into input section 110.

[0080] The combination of the account name and the product name corresponds to the accounting item. The acquiring unit 130 acquires the "base price," "tax rate," and "rounding" for each accounting item related to the payment.

[0081] The first tax calculation unit 131 calculates the amount of consumption tax using the journal unit method. More specifically, the first tax calculation unit 131 multiplies the base price and tax rate for each journal item related to the payment. Then, the first tax calculation unit 131 calculates the amount of consumption tax for each journal item by performing rounding (first rounding) on ​​the multiplication result.

[0082] 3, the acquisition unit 130 has acquired "base price = 544 yen," "tax rate = 10%," and "rounding = rounded" corresponding to "account name 1 = stationery expenses for business use" and "product name = ballpoint pen." Therefore, as shown in FIG. 3, the first tax calculation unit 131 multiplies "544 yen (base price)" by "10% (tax rate)," and performs "rounding = rounded" on the multiplication result "54.4 yen," thereby obtaining the consumption tax amount "54 yen" corresponding to "account name 1 = stationery expenses for business use" and "product name = ballpoint pen."

[0083] 3, the acquisition unit 130 has acquired "base price = 294 yen," "tax rate = 10%," and "fractioning = rounded off" corresponding to "subject name 2 = training expenses" and "item name = notebook." Therefore, as shown in FIG. 3, the first tax calculation unit 131 multiplies "294 yen (base price)" by "10% (tax rate)," and performs "fractioning = rounded off" on the multiplication result "29.4 yen," thereby obtaining the consumption tax amount "29 yen" corresponding to "subject name 2 = training expenses" and "item name = notebook."

[0084] The first tax calculation unit 131 adds up the consumption tax amount of "54 yen" corresponding to "Subject name 1 = Business stationery expenses" and "Item name = Ballpoint pen" and the consumption tax amount of "29 yen" corresponding to "Subject name 2 = Training expenses" and "Item name = Notebook" to obtain the total amount of "83 yen" for one payment of consumption tax for each accounting item.

[0085] The first tax calculation unit 131 may obtain a total of "838 yen" for one payment of the base price for each journal item by adding up the base price for each journal item, "544 yen," and "294 yen." The first tax calculation unit 131 may also obtain a total of "921 yen" for one payment of the price including tax for each journal item by adding up the total of "83 yen" for one payment of the consumption tax amount for each journal item and the total of "838 yen" for one payment of the base price for each journal item.

[0086] Next, calculation of the total amount of consumption tax using the tax type unit method when the base price is input will be explained with reference to Figure 4. Referring to Figure 4, the first journal entry data related to payment, "Item name 1 = ballpoint pen", "base price = 544 yen", "tax rate = 10%", and "fraction treatment = rounded off", are input to the input unit 110.

[0087] Also, referring to Figure 4, the second transaction data relating to payment, "Item name 2 = Note," "Price = 294 yen," "Tax rate = 10%," and "Fraction = Rounded off," are entered into the input section 110.

[0088] The second tax calculation unit 132 calculates the amount of consumption tax using the tax type unit method. More specifically, the second tax calculation unit 132 calculates the total amount of base prices for each tax rate by adding up multiple base prices for each tax rate related to the payment. Then, the second tax calculation unit 132 multiplies the total amount of base prices by the tax rate for each tax rate. The second tax calculation unit 132 calculates the total amount of consumption tax for one payment for each tax rate by performing rounding (second rounding) on ​​the multiplication result.

[0089] In the example shown in Fig. 4, "item name 1 = ballpoint pen", "base price = 544 yen", "rounding = rounded", and "item name 2 = notebook", "base price = 294 yen", "rounding = rounded", which correspond to the same "tax rate = 10%, are acquired by the acquisition unit 130. Therefore, as shown in Fig. 4, the second tax calculation unit 132 obtains the total base price of "838 yen" by adding up "544 yen (base price)" and "294 yen (base price)", which correspond to the same "tax rate = 10%".

[0090] Then, the second tax calculation unit 132 multiplies "838 yen (total amount of the product price)" by "10% (tax rate)" and performs "fractional adjustment = rounding" on the multiplication result "83.8 yen" to obtain the consumption tax amount "84 yen" corresponding to the tax rate "10%".

[0091] In addition, the second tax calculation unit 132 may obtain the total amount of one payment of the price including tax for each tax rate of "922 yen" by adding up the total amount of one payment of the consumption tax for each tax rate of "84 yen" and the total amount of one payment of the base price for each tax rate of "838 yen."

[0092] In the example shown in Fig. 3, the total amount of consumption tax based on the journal unit method is "83 yen." On the other hand, in the example shown in Fig. 4, the total amount of consumption tax based on the tax type unit method is "84 yen." The difference calculation unit 133 calculates the difference between the total amount of consumption tax based on the journal unit method, "83 yen," and the total amount of consumption tax based on the tax type unit method, "84 yen," as "1 yen."

[0093] The tax amount adjustment unit 135 adjusts the total amount of consumption tax calculated based on the journal unit method. More specifically, the tax amount adjustment unit 135 determines one or more tax amounts to be adjusted from the consumption tax amount for each journal item based on the difference between the tax amounts. The tax amount adjustment unit 135 then adjusts the total amount of consumption tax calculated based on the journal unit method by adjusting each of the one or more tax amounts to be adjusted. For example, as described above, the tax amount adjustment unit 135 may determine the tax amount to be adjusted by prioritizing the consumption tax amount that changes most significantly before and after rounding.

[0094] The tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal unit method by subtracting or adding to each of one or more tax amounts subject to adjustment. For example, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal unit method by subtracting or adding a predetermined amount from each tax amount subject to adjustment.

[0095] For example, the predetermined amount may be a unit amount (e.g., 1 yen). In this case, since the difference between the total amount of consumption tax based on the journal unit method, "83 yen," and the total amount of consumption tax based on the tax type unit method, "84 yen," is "1 yen," the tax amount adjustment unit 135 may divide the difference, "1 yen," by the predetermined amount, "1 yen," and set the obtained value, "1," as the number of tax amounts to be adjusted.

[0096] In the example shown in Figure 3, the tax amount adjustment unit 135 determines that the consumption tax amount ratio "29.4 / 29 (item name 2 = notebook)" before and after rounding is farther from 1 than the consumption tax amount ratio "54.4 / 54 (item name 1 = ballpoint pen)" before and after rounding. Therefore, the tax amount adjustment unit 135 may determine the consumption tax amount corresponding to "item name 2 = notebook" as the tax amount to be adjusted. In other words, the tax amount adjustment unit 135 may adjust the consumption tax amount "29 yen" corresponding to the journal entry item "item name 2 = notebook."

[0097] 3 and 4, the total amount of consumption tax based on the journal entry unit method, "83 yen," is smaller than the total amount of consumption tax based on the tax type unit method, "84 yen." Therefore, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal entry unit method by adding a predetermined amount (for example, 1 yen) to the tax amount subject to adjustment. In other words, the tax amount adjustment unit 135 may adjust the consumption tax amount of "29 yen" corresponding to the journal entry item "Item Name 2 = Notebook" to "30 yen."

[0098] As a result, the total of the consumption tax amount "30 yen" corresponding to the journal entry item "Product name 2 = Notebook" and the consumption tax amount "54 yen" corresponding to the journal entry item "Product name 1 = Ballpoint pen", that is, the total consumption tax amount according to the journal entry unit method, is "84 yen". Therefore, the total consumption tax amount according to the journal entry unit method, "84 yen", matches the total consumption tax amount according to the tax type unit method, "84 yen".

[0099] Here, the example has been mainly described in which the tax amount adjustment unit 135 adjusts the total amount of consumption tax using the journal unit method by adding to each of one or more tax amounts subject to adjustment. However, as described above, the tax amount adjustment unit 135 may also adjust the total amount of consumption tax using the journal unit method by changing the rounding method corresponding to each of one or more tax amounts subject to adjustment.

[0100] The above describes an example in which the base price is input.

[0101] (1-4. Example of entering a price including tax) Next, an example in which a price including tax is input will be described with reference to Figures 5 and 6. Figure 5 is a diagram for explaining the calculation of the total amount of consumption tax using the journal unit method when a price including tax is input. Figure 6 is a diagram for explaining the calculation of the total amount of consumption tax using the tax type unit method when a price including tax is input.

[0102] The calculation of the total amount of consumption tax using the journal unit method when a tax-inclusive price is entered will be explained with reference to Figure 5. Referring to Figure 5, the first journal entry data relating to a payment, "Subject name 1 = Stationery expenses for business use," "Item name = Ballpoint pen," "Price including tax = 400 yen," "Tax rate = 10%," and "Fraction = Round off," are entered into input unit 110.

[0103] Also, referring to Figure 5, the second accounting data relating to the payment, "Subject name 2 = Training expenses," "Item name = Notebook," "Price including tax = 300 yen," "Tax rate = 10%," and "Fraction treatment = Rounded off," have been entered into input section 110.

[0104] The combination of the account name and the product name corresponds to the accounting item. The acquiring unit 130 acquires the "tax-inclusive price," "tax rate," and "rounding" for each accounting item related to the payment.

[0105] The first tax calculation unit 131 calculates the amount of consumption tax using the journal unit method. More specifically, the first tax calculation unit 131 calculates the amount of consumption tax for each journal item based on the tax-inclusive price, tax rate, and rounding (first rounding) for each journal item related to the payment. Even more specifically, the first tax calculation unit 131 divides the tax-inclusive price for each journal item related to the payment by (100% + tax rate), and multiplies the result of the division by the tax rate. Then, the first tax calculation unit 131 calculates the amount of consumption tax for each journal item by performing rounding (first rounding) on ​​the result of the multiplication.

[0106] 5, the acquisition unit 130 acquires "Price including tax = 400 yen," "Tax rate = 10%," and "Fraction = Rounded" corresponding to "Subject name 1 = Stationery expenses for business use" and "Product name = Ballpoint pen." Therefore, as shown in Fig. 5, the first tax calculation unit 131 divides "400 yen (Price including tax)" by "100% + 10% (100% + Tax rate)," multiplies the result of the division by the tax rate "10%," and performs "Fraction = Rounded" on the multiplication result "36.3 yen," thereby obtaining the consumption tax amount "36 yen" corresponding to "Subject name 1 = Stationery expenses for business use" and "Product name = Ballpoint pen."

[0107] 5, the acquisition unit 130 acquires "Price including tax = 300 yen," "Tax rate = 10%," and "Fracturing = rounded" corresponding to "Subject name 2 = Training expenses" and "Item name = Notebook." Therefore, as shown in Fig. 5, the first tax calculation unit 131 divides "300 yen (Price including tax)" by "100% + 10% (100% + Tax rate)," multiplies the result of the division by the tax rate "10%," and performs "Fracturing = rounded" on the multiplication result "27.2 yen," thereby obtaining the consumption tax amount "27 yen" corresponding to "Subject name 1 = Stationery expenses for business use" and "Item name = Ballpoint pen."

[0108] The first tax calculation unit 131 obtains the total amount of consumption tax for one payment for each accounting item, "63 yen," by adding up the consumption tax amount "36 yen" corresponding to "Account Name 1 = Business Stationery Expenses" and "Item Name = Ballpoint Pen" and the consumption tax amount "27 yen" corresponding to "Account Name 2 = Training Expenses" and "Item Name = Notebook."

[0109] The first tax calculation unit 131 may obtain the total amount of one payment of the tax-inclusive price for each journal item, "700 yen," by adding up the tax-inclusive price for each journal item, "400 yen," and "300 yen." The first tax calculation unit 131 may also obtain the total amount of one payment of the base price for each journal item, "637 yen," by subtracting the total amount of one payment of the consumption tax for each journal item, "63 yen," from the total amount of one payment of the tax-inclusive price for each journal item, "700 yen."

[0110] Next, calculation of the total amount of consumption tax using the tax type unit method when a tax-inclusive price is input will be explained with reference to Figure 6. Referring to Figure 6, the first journal entry data related to payment, "Item name 1 = ballpoint pen," "Price including tax = 400 yen," "Tax rate = 10%," and "Fraction = rounded off," are input to the input unit 110.

[0111] Also, referring to Figure 6, the second transaction data relating to payment, "Item name 2 = Note," "Price including tax = 300 yen," "Tax rate = 10%," and "Fraction adjustment = Round off," are entered into the input section 110.

[0112] The second tax calculation unit 132 calculates the amount of consumption tax using the tax type unit method. More specifically, the second tax calculation unit 132 calculates the total amount of consumption tax for one payment for each tax rate based on the total amount of multiple tax-inclusive prices for each tax rate related to the payment, the tax rate, and rounding (second rounding). More specifically, the second tax calculation unit 132 calculates the total amount of tax-inclusive prices for each tax rate by adding up the multiple tax-inclusive prices for each tax rate related to the payment. Then, the second tax calculation unit 132 divides the total amount of tax-inclusive prices for each tax rate by (100% + tax rate) and multiplies the result of the division by the tax rate. The second tax calculation unit 132 calculates the total amount of consumption tax for one payment for each tax rate by rounding (second rounding) the result of the multiplication.

[0113] In the example shown in Fig. 6, the acquisition unit 130 acquires "item name 1 = ballpoint pen", "price including tax = 400 yen", and "rounding = rounded", which correspond to the same "tax rate = 10%", and "item name 2 = notebook", "price including tax = 300 yen", and "rounding = rounded". Therefore, as shown in Fig. 6, the second tax calculation unit 132 acquires the total price including tax of "700 yen" by adding up "400 yen (price including tax)" and "300 yen (price including tax)", which correspond to the same "tax rate = 10%".

[0114] Then, the second tax calculation unit 132 divides "700 yen (total amount including tax)" by 100% + 10% (tax rate) and multiplies the division result by "10% (tax rate)". The second tax calculation unit 132 performs "fractional adjustment = rounding" on the multiplication result "63.6 yen" to obtain the consumption tax amount "64 yen" corresponding to the tax rate "10%".

[0115] In addition, the second tax calculation unit 132 may obtain the total amount of one payment of the base price for each tax rate, "636 yen," by subtracting the total amount of one payment of the consumption tax for each tax rate, "64 yen," from the total amount of one payment of the price including tax for each tax rate, "700 yen."

[0116] In the example shown in Fig. 5, the total amount of consumption tax based on the journal unit method is "63 yen." On the other hand, in the example shown in Fig. 6, the total amount of consumption tax based on the tax type unit method is "64 yen." The difference calculation unit 133 calculates the difference between the total amount of consumption tax based on the journal unit method, "63 yen," and the total amount of consumption tax based on the tax type unit method, "64 yen," as "1 yen."

[0117] The tax amount adjustment unit 135 adjusts the total amount of consumption tax calculated based on the journal unit method. More specifically, the tax amount adjustment unit 135 determines one or more tax amounts to be adjusted from the consumption tax amount for each journal item based on the difference between the tax amounts. The tax amount adjustment unit 135 then adjusts the total amount of consumption tax calculated based on the journal unit method by adjusting each of the one or more tax amounts to be adjusted. For example, as described above, the tax amount adjustment unit 135 may determine the tax amount to be adjusted by prioritizing the consumption tax amount that changes most significantly before and after rounding.

[0118] The tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal unit method by subtracting or adding to each of one or more tax amounts subject to adjustment. For example, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal unit method by subtracting or adding a predetermined amount from each tax amount subject to adjustment.

[0119] For example, the predetermined amount may be the smallest unit of the amount circulating in the market (for example, 1 yen). In this case, since the difference between the total amount of consumption tax based on the journal unit method, "63 yen," and the total amount of consumption tax based on the tax type unit method, "64 yen," is "1 yen," the tax amount adjustment unit 135 may divide the difference, "1 yen," by the predetermined amount, "1 yen," and set the obtained value, "1," as the number of tax amounts to be adjusted.

[0120] In the example shown in Figure 5, the tax amount adjustment unit 135 determines that the consumption tax amount ratio before and after rounding, "36.3 / 36 (product name 1 = ballpoint pen)", is farther from 1 than the consumption tax amount ratio "27.2 / 27 (product name 2 = notebook)" before and after rounding. Therefore, the tax amount adjustment unit 135 may determine the consumption tax amount corresponding to "product name 1 = ballpoint pen" as the tax amount to be adjusted. In other words, the tax amount adjustment unit 135 may adjust the consumption tax amount "36 yen" corresponding to the journal entry item "product name 1 = ballpoint pen".

[0121] 5 and 6, the total amount of consumption tax based on the journal entry unit method, "63 yen," is smaller than the total amount of consumption tax based on the tax type unit method, "64 yen." Therefore, the tax amount adjustment unit 135 may adjust the total amount of consumption tax based on the journal entry unit method by adding a predetermined amount (for example, 1 yen) to the tax amount subject to adjustment. In other words, the tax amount adjustment unit 135 may adjust the consumption tax amount of "36 yen" corresponding to the journal entry item "Item Name 1 = Ballpoint Pen" to "37 yen."

[0122] As a result, the total of the consumption tax amount "37 yen" corresponding to the journal entry item "Item 1 = Ballpoint pen" and the consumption tax amount "27 yen" corresponding to the journal entry item "Item 2 = Notebook", that is, the total consumption tax amount according to the journal entry unit method, is "64 yen". Therefore, the total consumption tax amount according to the journal entry unit method, "64 yen", matches the total consumption tax amount according to the tax type unit method, "64 yen".

[0123] Here, the example has been mainly described in which the tax amount adjustment unit 135 adjusts the total amount of consumption tax using the journal unit method by adding to each of one or more tax amounts subject to adjustment. However, as described above, the tax amount adjustment unit 135 may also adjust the total amount of consumption tax using the journal unit method by changing the rounding method corresponding to each of one or more tax amounts subject to adjustment.

[0124] The above describes an example in which a price including tax is input.

[0125] (1-5. Operation of information processing device) Next, an example of operation of the information processing device 10 according to the embodiment of the present invention will be described with reference to Fig. 7. Fig. 7 is a flowchart showing an example of operation of the information processing device 10 according to the embodiment of the present invention.

[0126] 7, the acquisition unit 130 acquires expense data whose input has been accepted by the input unit 110 (S11). The expense data may include the base price or tax-inclusive price and tax rate for each journal entry item related to the payment.

[0127] Next, the first tax calculation unit 131 calculates the amount of consumption tax using the journal entry unit method (S12). More specifically, the first tax calculation unit 131 calculates the amount of consumption tax for each journal entry item based on the base price or tax-inclusive price for each journal entry item related to the payment, the tax rate, and the first rounding method. Then, the first tax calculation unit 131 calculates the total amount of consumption tax (first tax amount) using the journal entry unit method based on the total amount of consumption tax for each journal entry item.

[0128] Next, the second tax calculation unit 132 calculates the consumption tax amount using the tax type unit method (S13). More specifically, the second tax calculation unit 132 calculates the total consumption tax amount (second tax amount) using the tax type unit method based on the total amount of the multiple base prices or multiple tax-inclusive prices related to the payment, the tax rate, and the second rounding method.

[0129] Next, the difference calculation unit 133 calculates the difference between the total amount of consumption tax calculated using the journal unit method and the total amount of consumption tax calculated using the tax type unit method (the difference between the tax amounts) (S14). This allows for the detection of a discrepancy between the total amount of consumption tax calculated using the journal unit method and the total amount of consumption tax calculated using the tax type unit method.

[0130] Next, the tax amount adjustment unit 135 determines one or more tax amounts to be adjusted from the consumption tax amount for each accounting item based on the difference between the tax amounts.The tax amount adjustment unit 135 then adjusts the total amount of consumption tax based on the accounting unit method based on adjusting each of the one or more tax amounts to be adjusted (S15).

[0131] Next, the updating unit 136 updates the expense data based on the consumption tax amount after adjustment by the tax amount adjustment unit 135 (S16). For example, the updating unit 136 may store the consumption tax amount and tax rate for each of all journal items in the storage unit 140. Alternatively, if expense data is stored in the storage unit 140 in advance, the updating unit 136 may update the tax amount subject to adjustment in the expense data stored in the storage unit 140 with the adjusted amount.

[0132] An example of the operation of the information processing device 10 according to the embodiment of the present invention has been described above.

[0133] (1-6. Effects) As described above, according to an embodiment of the present invention, an information processing device 10 can be provided, which includes a first tax amount calculation unit 131 that calculates the amount of consumption tax for each accounting item related to payment based on the base price or tax-inclusive price for each accounting item, the tax rate, and a first rounding method, and calculates the amount of consumption tax using the accounting unit method based on the total amount of consumption tax for each accounting item; a second tax amount calculation unit 132 that calculates the amount of consumption tax using the tax type unit method based on the total amount of multiple base prices or multiple tax-inclusive prices related to payment, the tax rate, and a second rounding method; and a difference calculation unit 133 that calculates the difference between the amount of consumption tax using the accounting unit method and the amount of consumption tax using the tax type unit method.

[0134] According to this configuration, a technique can be provided that can detect a discrepancy between tax amounts calculated using two different tax calculation methods.

[0135] (2. Hardware configuration example) Next, an example of the hardware configuration of the information processing device 10 according to the embodiment of the present invention will be described.

[0136] Hereinafter, an example of the hardware configuration of the information processing device 900 will be described as an example of the hardware configuration of the information processing device 10 according to the embodiment of the present invention. Note that the example of the hardware configuration of the information processing device 900 described below is merely one example of the hardware configuration of the information processing device 10. Therefore, the hardware configuration of the information processing device 10 may be such that unnecessary components are deleted from the hardware configuration of the information processing device 900 described below, or new components may be added.

[0137] 8 is a diagram showing a hardware configuration of an information processing device 900 as an example of the information processing device 10 according to an embodiment of the present invention. The information processing device 900 includes a CPU (Central Processing Unit) 901, a ROM (Read Only Memory) 902, a RAM (Random Access Memory) 903, a host bus 904, a bridge 905, an external bus 906, an interface 907, an input device 908, an output device 909, a storage device 910, and a communication device 911.

[0138] The CPU 901 functions as an arithmetic processing unit and control unit, and controls the overall operation of the information processing device 900 in accordance with various programs. The CPU 901 may also be a microprocessor. The ROM 902 stores programs used by the CPU 901, calculation parameters, etc. The RAM 903 temporarily stores programs used in the execution of the CPU 901, parameters that change as appropriate during the execution, etc. These are interconnected by a host bus 904 that is composed of a CPU bus, etc.

[0139] The host bus 904 is connected to an external bus 906, such as a PCI (Peripheral Component Interconnect / Interface) bus, via a bridge 905. It is not necessary to configure the host bus 904, bridge 905, and external bus 906 separately, and these functions may be implemented on a single bus.

[0140] The input device 908 is composed of input means such as a mouse, keyboard, touch panel, buttons, microphone, switches, and levers that allow the user to input information, and an input control circuit that generates an input signal based on the user's input and outputs it to the CPU 901. By operating this input device 908, the user operating the information processing device 900 can input various data to the information processing device 900 and instruct the information processing device 900 to perform processing operations.

[0141] The output device 909 includes, for example, a display device such as a CRT (Cathode Ray Tube) display device, a liquid crystal display (LCD) device, an OLED (Organic Light Emitting Diode) device, or a lamp, and an audio output device such as a speaker.

[0142] The storage device 910 is a device for storing data. The storage device 910 may include a storage medium, a recording device for recording data on the storage medium, a reading device for reading data from the storage medium, and a deletion device for deleting data recorded on the storage medium. The storage device 910 is configured, for example, with an HDD (Hard Disk Drive). This storage device 910 drives a hard disk and stores programs executed by the CPU 901 and various data.

[0143] The communication device 911 is, for example, a communication interface configured with a communication device for connecting to a network, etc. The communication device 911 may be compatible with either wireless communication or wired communication.

[0144] An example of the hardware configuration of the information processing device 10 according to the embodiment of the present invention has been described above.

[0145] (3. Summary) Although the preferred embodiments of the present invention have been described in detail above with reference to the accompanying drawings, the present invention is not limited to these examples. It is clear that a person skilled in the art to which the present invention pertains can conceive of various modifications and alterations within the scope of the technical ideas set forth in the claims, and it is understood that these also naturally fall within the technical scope of the present invention.

[0146] For example, the above description mainly deals with an example in which the tax amount adjustment unit 135 adjusts the consumption tax amount (first tax amount) based on the journal entry unit method. However, the adjustment of the consumption tax amount based on the journal entry unit method may also be performed by an operation input by the user. For example, the user may adjust the consumption tax amount based on the journal entry unit method while referring to the difference between the consumption tax amount based on the journal entry unit method and the consumption tax amount based on the tax type unit method, which is displayed on the display unit 150.

[0147] At this time, the user may be able to input an operation (designation operation) to designate the tax amount to be adjusted from the consumption tax amount for each journal item. That is, the tax amount adjustment unit 135 may determine one or more tax amounts to be adjusted from the consumption tax amount for each journal item based on the designation operation input by the user.

[0148] The user may then be able to input an adjustment method for each tax amount to be adjusted. For example, the user may be able to input the degree of subtraction or addition to each tax amount to be adjusted, or may be able to input how to change the rounding method for each tax amount to be adjusted. In this case, the tax amount adjustment unit 135 may adjust each tax amount to be adjusted based on the adjustment method input by the user.

[0149] Alternatively, as described above, the tax amount adjustment unit 135 may adjust the consumption tax amount based on the journal unit method by adjusting each tax amount subject to adjustment.

[0150] Furthermore, embodiments of the present invention may be applied when corporations (such as companies) or individuals (such as business owners) who are required to calculate expenses and file tax returns in accordance with the Corporation Tax Act or Income Tax Act organize and record incurred expenses by journal entry (by item). For example, embodiments of the present invention may be applied when calculating and recording consumption tax portion of expenses, calculating input consumption tax deductions, etc.

[0151] In addition, embodiments of the present invention can also be widely applied to cases where payments from multiple departments belonging to a single organization are consolidated into a single invoice, and payments based on that invoice are made in bulk by a representative department, and then the payments by the representative department are transferred to the accounting entries of each department that actually bears the costs. [Explanation of symbols]

[0152] 10. Information processing equipment 110 Input section 120 control section 130 Acquisition Department 131 First Tax Calculation Unit 132 Second Tax Calculation Unit 133 Difference calculation part 134 Display control unit 135 Tax Adjustment Department 136 Update Department 140 Storage section 150 Display section

Claims

1. An information processing device that outputs tax amounts for each journal entry item for use in expense processing, a first tax amount calculation unit that calculates a tax amount for each journal item based on a price excluding tax or a price including tax, a tax rate, and a first rounding method for each journal item related to the payment, and calculates a first tax amount based on a total of the tax amounts for each journal item; a second tax amount calculation unit that calculates a second tax amount based on a total amount of the plurality of prices excluding tax or the plurality of prices including tax, a tax rate, and a second rounding method; a difference calculation unit that calculates a difference between the first tax amount and the second tax amount; a tax amount adjustment unit that determines one or more tax amounts to be adjusted among the tax amounts for each journal item based on the difference, and adjusts the first tax amount based on adjusting each of the tax amounts to be adjusted; an updating unit that updates the tax amount of the journal entry item related to the tax amount subject to adjustment adjusted by the tax amount adjusting unit with the tax amount subject to adjustment after adjustment by the tax amount adjusting unit; An information processing device comprising:

2. the tax amount adjustment unit determines the tax amount to be adjusted by giving priority to a tax amount that has a large change before and after the first rounding process is performed. The information processing device according to claim 1 .

3. the change is a difference or percentage of the tax amount before and after the first rounding is applied, the tax amount adjustment unit determines the tax amount to be adjusted by giving priority to a tax amount having a large absolute value of the difference or a tax amount having a rate that is significantly different from 1; The information processing device according to claim 2 .

4. the tax amount adjustment unit adjusts the first tax amount by subtracting or adding to each of the tax amounts subject to adjustment; 4. The information processing device according to claim 2 or 3.

5. the tax amount adjustment unit adjusts the first tax amount by subtracting or adding a predetermined amount from each of the tax amounts subject to adjustment; The information processing device according to claim 4 .

6. the tax amount adjustment unit adjusts the first tax amount by subtracting each of the tax amounts subject to adjustment when the difference indicates that the first tax amount is greater than the second tax amount; 4. The information processing device according to claim 2 or 3.

7. the tax amount adjustment unit adjusts the first tax amount by adding to each of the tax amounts subject to adjustment when the difference indicates that the first tax amount is smaller than the second tax amount; 4. The information processing device according to claim 2 or 3.

8. the tax amount adjustment unit changes the first rounding method corresponding to each of the tax amounts to be adjusted to a third rounding method, and adjusts the first tax amount based on applying the third rounding method to the tax amounts to be adjusted; 4. The information processing device according to claim 2 or 3.

9. the first rounding is rounding up or rounding down, the third rounding is rounding down, the tax amount adjustment unit changes the rounding up or the rounding off to the rounding down when the difference indicates that the first tax amount is greater than the second tax amount; The information processing device according to claim 8 .

10. the first rounding is rounding down or rounding to the nearest integer, the third rounding is rounding up, the tax amount adjustment unit changes the rounding down or the rounding off to the rounding up when the difference indicates that the first tax amount is smaller than the second tax amount; The information processing device according to claim 8 .

11. the first rounding is rounding up, the third rounding is rounding down or rounding to the nearest integer, the tax amount adjustment unit changes the rounding up to the rounding down or the rounding up when the difference indicates that the first tax amount is greater than the second tax amount; The information processing device according to claim 8 .

12. the first rounding is rounding down, the third rounding method is rounding up or rounding down, the tax amount adjustment unit changes the rounding down to the rounding up or the rounding up when the difference indicates that the first tax amount is smaller than the second tax amount; The information processing device according to claim 8 .

13. the information processing device includes a display control unit that controls display of information related to the difference; The information processing device according to any one of claims 1 to 12.

14. The first tax amount calculation unit calculates the tax amount for each journal item based on the first rounding of the multiplication result of the tax-excluded price and the tax rate for each journal item related to the payment, the second tax amount calculation unit calculates the second tax amount based on the second rounding of the multiplication result of the total amount of the plurality of tax-excluded prices related to the payment and the tax rate; The information processing device according to any one of claims 1 to 13.

15. The first tax amount calculation unit calculates a tax amount for each journal item based on a tax-inclusive price for each journal item related to the payment, a tax rate, and the first rounding process; the second tax amount calculation unit calculates the second tax amount based on a total amount of the plurality of tax-inclusive prices related to the payment, a tax rate, and the second rounding. The information processing device according to any one of claims 1 to 13.

16. An information processing method for outputting tax amounts for each journal entry item to be used for expense processing, Calculating a tax amount for each journal item based on the price excluding tax or the price including tax for each journal item related to the payment, the tax rate, and a first rounding method, and calculating a first tax amount based on the total tax amount for each journal item; Calculating a second tax amount based on a total amount of the plurality of prices excluding tax or the plurality of prices including tax, a tax rate, and a second rounding method; Calculating a difference between the first tax amount and the second tax amount; determining one or more tax amounts to be adjusted among the tax amounts for each journal entry based on the difference, and adjusting the first tax amount based on adjusting each of the tax amounts to be adjusted; updating the tax amount of the journal entry relating to the adjusted tax amount with the adjusted tax amount; An information processing method executed by a computer, comprising:

17. Computer, An information processing device that outputs tax amounts for each journal entry item to be used for expense processing, a first tax amount calculation unit that calculates a tax amount for each journal item based on a price excluding tax or a price including tax, a tax rate, and a first rounding method for each journal item related to the payment, and calculates a first tax amount based on a total of the tax amounts for each journal item; a second tax amount calculation unit that calculates a second tax amount based on a total amount of the plurality of prices excluding tax or the plurality of prices including tax, a tax rate, and a second rounding method; a difference calculation unit that calculates a difference between the first tax amount and the second tax amount; a tax amount adjustment unit that determines one or more tax amounts to be adjusted among the tax amounts for each journal item based on the difference, and adjusts the first tax amount based on adjusting each of the tax amounts to be adjusted; an updating unit that updates the tax amount of the journal entry item related to the tax amount subject to adjustment adjusted by the tax amount adjusting unit with the tax amount subject to adjustment after adjustment by the tax amount adjusting unit; A program that causes the information processing device to function as an information processing device having the above.

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