Journal entry creation device, journal entry creation method, and journal entry creation program

Abstract

To provide a classification generation device, a classification generation method, and a classification generation program which enable selection of a timing for deducting a purchase tax amount in accordance with a progress of a project.SOLUTION: This classification generation device comprises: payment plan input means for inputting an expense item master in which an expense item and a consumption tax recognition class are set and payment plan data containing a payment plan number, a project, an expense item, a tax class, a tax-excluded amount, a consumption tax amount, and a tax-included amount, generating classification data on the basis of the payment plan data, and generating a consumption tax in accordance with the consumption tax recognition class in the expense item master in this case; and transfer means for generating transfer classification data on the basis of the payment plan data to be transferred at a designated stage, and generates a consumption tax in accordance with a consumption tax recognition class of the expense item master in this case.SELECTED DRAWING: Figure 3

Description

Technical Field

[0001] The present invention relates to a translation creation device, a translation creation method, and a translation creation program.

Background Art

[0002] In Patent Document 1, payment request data including a payment request number, a construction number, an expense item, a tax classification, a tax-excluded amount, a consumption tax amount, and a tax-included amount is input, and based on the payment request data, according to a progress standard, a construction progress standard transfer number, a construction number, an expense item, a tax classification, a tax-included amount, a tax-excluded amount, a consumption tax amount, and a transfer classification indicating before or after delivery including a transfer classification indicating before or after delivery is created, and based on the construction progress standard cost data, a transfer journal entry for recognizing consumption tax at the time of delivery and transferring the cost is created.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in Patent Document 1 described above, since the operation of collectively deducting the amount of purchase tax is performed at the timing of delivery, it is not possible to select the timing for deducting the amount of purchase tax according to the progress of the project.

[0005] The present invention has been made in view of the above, and an object thereof is to provide a translation creation device, a translation creation method, and a translation creation program capable of selecting the timing for deducting the amount of purchase tax according to the progress of a project.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the present invention provides a journal entry creation device equipped with a control unit, wherein the control unit is configured to access an expense item master in which expense items and consumption tax recognition classifications are set, and when a payment occurs, it inputs payment schedule data including payment schedule number, project, expense item, tax classification, tax-exclusive amount, consumption tax amount, and tax-inclusive amount, and creates journal entry data based on said payment schedule data, at which time it generates consumption tax according to the consumption tax recognition classification of the expense item master, and transfer means that, at a specified stage, creates transfer journal entry data based on the payment schedule data to be transferred, at which time it generates consumption tax according to the consumption tax recognition classification of the expense item master.

[0007] Furthermore, according to one aspect of the present invention, if the consumption tax recognition classification of the expense item master is "at the time of occurrence," the payment schedule input means may generate consumption tax at the time the journal entry data for cost occurrence is generated.

[0008] Furthermore, according to one aspect of the present invention, if the consumption tax recognition category of the expense item master is "at completion," the transfer means may generate consumption tax in the transfer journal entry data at the time of the completion transfer, and after completion, the payment schedule input means may generate consumption tax at the time the journal entry data for cost generation is generated.

[0009] Furthermore, according to one aspect of the present invention, if the consumption tax recognition classification of the expense item master is "at the time of cost transfer", the transfer means generates consumption tax in the transfer journal entry data at the time of cost transfer.

[0010] Furthermore, according to one aspect of the present invention, the consumption tax recognition classification of the expense item master may be settable by the operator.

[0011] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the present invention is a method for creating journal entries performed by an information processing device equipped with a control unit, wherein the control unit is configured to be able to access an expense item master in which expense items and consumption tax recognition classifications are set, and the method is characterized by including a payment schedule input step, in which, when a payment occurs, payment schedule data including a payment schedule number, project, expense item, tax classification, tax-exclusive amount, consumption tax amount, and tax-inclusive amount is input, and journal entry data is created based on the payment schedule data, at which time consumption tax is generated in accordance with the consumption tax recognition classification of the expense item master, and a transfer step, in which, at a specified stage, transfer journal entry data is created based on the payment schedule data to be transferred, at which time consumption tax is generated in accordance with the consumption tax recognition classification of the expense item master.

[0012] Furthermore, in order to solve the above-mentioned problems and achieve the objective, the present invention provides a journal entry creation program to be executed by an information processing device equipped with a control unit, wherein the control unit is configured to access an expense item master in which expense items and consumption tax recognition categories are set, The program is characterized by causing a computer to execute the following steps when a payment occurs: a payment schedule input step in which payment schedule data including payment schedule number, project, expense item, tax category, tax-exclusive amount, consumption tax amount, and tax-inclusive amount is input, and based on said payment schedule data, journal entry data is created, at which time consumption tax is generated according to the consumption tax recognition category of the expense item master; and a transfer step in which transfer journal entry data is created at a specified stage based on the payment schedule data to be transferred, at which time consumption tax is generated according to the consumption tax recognition category of the expense item master. [Effects of the Invention]

[0013] According to the present invention, it is possible to select the timing for claiming input tax credits according to the progress of the project. [Brief explanation of the drawing]

[0014] [Figure 1] Figure 1 is a diagram illustrating the conventional technology. [Figure 2] FIG. 2 is a diagram for explaining the mechanism of the present invention. [Figure 3] FIG. 3 is a block diagram showing an example of the configuration of the journal creation device in the present embodiment. [Figure 4] FIG. 4 is a diagram for explaining the consumption tax generation classification. [Figure 5] FIG. 5 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 8] FIG. 8 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 12A] FIG. 12A is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 12B] FIG. 12B is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 17A] FIG. 17A is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 17B] FIG. 17B is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 18] FIG. 18 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 19] FIG. 19 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 20] FIG. 20 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 21] FIG. 21 is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. [Figure 22A] FIG. 22A is a diagram for explaining a specific example of the processing of the control unit of the journal creation device according to the present embodiment. <000011​​​​​​​​​​​​​​​​​​​​​​[1. Overview] For example, in the prior art (Japanese Patent Publication No. 2023-006745), when a condominium developer incurs a payment for a condominium under construction, they do not claim input tax credit at the time the payment is made, but instead claim the input tax credit in a lump sum at the time of handover.

[0017] In contrast, the present invention allows for the selection of the timing of input tax credits according to the progress of the project. Specifically, the present invention allows for the selection of whether to credit input tax credits each time a project is underway, to credit input tax credits at the time of completion and then credit any subsequent credits as they arise, or to credit input tax credits at the time of handover.

[0018] Figure 1 is a diagram illustrating the conventional technology. The conventional technology assumes a custom-built house. In the case of a custom-built house, there is almost no time gap between completion and handover. In Figure 1, (1) the buyer commissions a house builder to build a custom-built house, (2) the house builder places an order with a construction company, (3) the construction company issues an invoice upon completion, (4) the house builder makes a payment to the construction company, and (5) the house builder hands over the house to the buyer (cost transfer). Therefore, the conventional technology sets whether or not to claim input tax credit at the timings of (4) and (5).

[0019] Figure 2 is a diagram illustrating the general mechanism of the present invention. In this invention, there are different types of condominium developers: those that incur consumption tax when it is incurred, those that claim input tax credits upon completion, and those that claim input tax credits when the cost is transferred. Therefore, the present invention has constructed a mechanism that can cover the needs of all such developers.

[0020] In conventional technology, input tax credits were claimed during the construction phase and upon delivery of custom-built homes. However, this invention allows for input tax credits to be claimed at each stage of condominium development: from the construction phase to completion and upon delivery (at the time of cost transfer).

[0021] In Figure 2, (1) the developer places an order with the general contractor, (2) the general contractor invoices the developer, (3) the developer makes the payment, (4) upon completion / completion (completion transfer), a stage transfer process is performed, (5) the buyer submits a purchase offer to the developer, and (6) the developer delivers the property (cost transfer) and performs a stage transfer process.

[0022] In condominium development, there is a gap between completion and handover. Therefore, in this invention, input tax credits are calculated at the timing of (3) payment, (4) completion transfer, and (5) handover (cost transfer). For (4) and (5), input tax credits are calculated using stage transfer processing.

[0023] This invention is widely applicable to projects such as real estate and construction.

[0024] [2. Structure] An example of the configuration of the journal entry creation device according to this embodiment will be described with reference to Figure 3, etc. The journal entry creation device according to this embodiment can be suitably used, for example, by real estate companies such as condominium developers. Figure 3 is a block diagram showing an example of the configuration of the journal entry creation device 100 according to this embodiment.

[0025] The journal entry creation device 100 is a commercially available desktop personal computer. However, the journal entry creation device 100 is not limited to stationary information processing devices such as desktop personal computers; it may also be a portable information processing device such as a commercially available notebook computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0026] The journal entry creation device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the journal entry creation device 100 is connected to communicate via any communication path.

[0027] The communication interface unit 104 connects the journal entry creation device 100 to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the journal entry creation 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).

[0028] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 as the keyboard 112 or mouse 112. Also, the display of information on the monitor 114 and the user's operation of the input device 112 may be referred to as "user operation via UI".

[0029] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0030] Furthermore, the memory unit 106 stores expense item master 106a, project master 106b, payment schedule data, target project work, occurrence detail work, screen display work, journal entry data, transfer journal entry data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. The stage transfer processing creation history data and the stage transfer processing creation history breakdown data are collectively referred to as "log information".

[0031] The expense item master 106a is a master for managing expense items and consumption tax recognition categories that arise at the time of payment, and is configured so that operators can set each data on the expense item master maintenance screen. The expense item master 106a can consist of tables etc. that register expense items (expense item code and / or expense item name) and consumption tax recognition categories in association (see Figure 9(B)). The consumption tax recognition categories are 0: at the time of occurrence, 1: at the time of completion, and 2: at the time of cost transfer.

[0032] The categories for determining when consumption tax is incurred are explained with reference to Figure 4. In the case of "0: At the time of occurrence," consumption tax is incurred when the journal entry for cost generation is made. In the case of "1: At the time of completion," consumption tax is incurred in the journal entry made when the completion transfer is made in the stage transfer process. After completion, consumption tax is recognized when it is incurred. In the case of "2: At the time of cost transfer," consumption tax is incurred in the journal entry made when the cost transfer process is performed. Since consumption tax is always recognized at the time of cost transfer, consumption tax is not incurred when payment is made.

[0033] Project Master 106b is a master file for managing the current project stage (progress stage) for each project. It can consist of tables that associate and register the project (project code and / or project name), property (property code and / or property name) name, and stage classification indicating the current project stage (see Figure 10(B)).

[0034] The payment schedule input data may include the payment schedule number, date of occurrence, project (project code and / or project name), expense item, tax category, amount, consumption tax, and tax-inclusive amount (see Figure 11(B)).

[0035] Journal entry data and transfer journal entry data may include the tax classification and amount (excluding tax, consumption tax) of the debit account and the tax classification and amount (excluding tax, consumption tax) of the credit account.

[0036] The target project work is a table for storing the projects to be transferred and their respective stage classifications.

[0037] The transaction details table is used to store transaction details that are subject to transfer. Transaction details are payment schedule data with an transaction category added, and may include payment schedule number, transaction date, project code, expense item, tax category, amount, consumption tax, tax-inclusive amount, and transaction category (see Figure 12A(C)). The transaction category is set to "1: Exists in log information" if the same payment schedule number exists in the log information, and to "0: New transaction" if the same payment schedule number does not exist in the log information.

[0038] The stage transfer processing creation history data (log information) is log information created when a stage transfer process is performed, and may include the stage transfer number, project code, journal entry date, and processing details (see Figure 12B(G)).

[0039] The stage transfer processing creation history breakdown data (log information) is used to link the stage transfer number and the payment schedule number, and may include the stage transfer number and the payment schedule number (see Figure 12B(H)).

[0040] The control unit 102 is a CPU or similar component that comprehensively controls the journal entry creation device 100. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0041] The control unit 102 is configured to access the following stored in the memory unit 106: expense item master 106a, project master 106b, payment schedule data, target project work, occurrence detail work, screen display work, journal entry data, transfer journal entry data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. Note that the expense item master 106a, project master 106b, payment schedule data, target project work, occurrence detail work, screen display work, journal entry data, transfer journal entry data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. may be located elsewhere (for example, on the server 200), as long as the control unit 102 can access them.

[0042] Functionally, the control unit 102 comprises a master maintenance unit 102a, a payment schedule input unit 102b, a transfer processing unit 102c, and a screen display control unit 102d.

[0043] The master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data in the expense item master 106a, for example, in response to operator operations on the expense item master maintenance screen displayed on the monitor 114. In this way, the operator is able to freely configure the data in the expense item master 106a.

[0044] Furthermore, the master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data in the project master 106b, for example, in response to operator operations on the project master maintenance screen displayed on the monitor 114. The operator is configured to freely set the data in the project master 106b.

[0045] The payment schedule input unit 102b, for example, in response to an operator's operation on the payment schedule input screen displayed on the monitor 114, inputs payment schedule data including the payment schedule number, project, expense item, tax category, tax-exclusive amount, consumption tax amount, and tax-inclusive amount when a payment occurs, and registers it in the storage unit 106. The payment schedule input unit 102b also creates journal entry data based on the payment schedule data and registers it in the storage unit 106, at which time it generates consumption tax according to the consumption tax recognition category of the expense item master 106a.

[0046] The transfer processing unit 102c executes stage transfer processing in response to, for example, the operator's actions on the stage transfer processing screen displayed on the monitor 114. In stage transfer processing, at the specified stage, transfer journal entry data is created based on the payment schedule data to be transferred and registered in the storage unit 106, and at that time, consumption tax is generated according to the consumption tax recognition classification of the expense item master 106a.

[0047] Figure 8 shows a table indicating whether or not consumption tax is incurred by program, stage, and consumption tax recognition category. This table defines the program (process), stage, consumption tax recognition category, and whether or not consumption tax is incurred. The "consumption tax recognition category" is the consumption tax recognition category set in the expense item master 106a. The payment schedule input unit 102b and the transfer processing unit 102c generate consumption tax according to this table when creating journal entry data and transfer journal entry data.

[0048] If the consumption tax recognition category in expense item master 106a is "at the time of occurrence," the payment schedule input section 102b may also generate consumption tax at the time the journal entry data for cost occurrence is generated.

[0049] If the consumption tax recognition category in the expense item master 106a is "at completion," the transfer processing unit 102c generates consumption tax in the transfer journal entry data when the completion transfer is made. After completion, the payment schedule input unit 102b generates consumption tax when the journal entry data for cost incurrence is generated.

[0050] If the consumption tax recognition category in the expense item master 106a is "at the time of cost transfer", the transfer processing unit 102c generates consumption tax in the transfer journal entry data when a cost transfer is made. The screen display control unit 102d controls the display of various screens (for example, master maintenance screen, payment input screen, stage switching processing screen, etc.) displayed on the monitor 114 and the acceptance of their inputs.

[0051] [3. Specific Examples] Referring to Figures 3 to 24B, a specific example of the processing of the control unit 102 of the journal entry creation device 100 in this embodiment will be described. Figures 5 to 24B are diagrams illustrating a specific example of the processing of the control unit 102 of the journal entry creation device 100 in this embodiment.

[0052] (Implementation mechanism) The implementation mechanism will be explained by referring to Figures 5 to 7. Figure 5 is a diagram illustrating the general outline of how consumption tax is broken down by the timing of its occurrence. In Figure 5, the expense item is "Construction Costs," the consumption tax recognition category is "0: At Occurrence," the account incurred at the start of construction is "Work-in-Progress Real Estate," and the account incurred upon completion of construction is "Real Estate for Sale."

[0053] 1. If a payment is made for a project in the commencement phase (payment schedule entry), consumption tax will be generated in the payment journal entry. 2. If a project in the commencement phase is transferred to the completion phase (stage transfer processing (completion transfer processing)), the tax classification in the transfer journal entry will be "0: Non-taxable or not applicable". 3. If a payment is made for a project in the completion phase (payment schedule entry), consumption tax will be generated in the payment journal entry.

[0054] Figure 6 is a diagram illustrating the general breakdown of consumption tax at the time of completion. The expense item is "Construction Costs," the consumption tax recognition category is "1: At Completion," the account incurred at the start of construction is "Work-in-Progress Real Estate," and the account incurred upon completion of construction is "Real Estate for Sale."

[0055] 1. When a payment is made for a project in the commencement phase (payment schedule entry), the tax classification in the payment journal entry will be "0: Non-taxable or not applicable". 2. When a project in the commencement phase is transferred to the completion phase (stage transfer processing (completion transfer processing)), consumption tax will be generated in the transfer journal entry. 3. When a payment is made for a project in the completion phase (payment schedule entry), consumption tax will be generated in the payment journal entry.

[0056] Figure 7 is a diagram illustrating the general breakdown of consumption tax at the time of handover (cost transfer). The expense item is "Construction Costs," the consumption tax recognition category is "1: At the time of cost transfer," the account incurred at the start of construction is "Work-in-Progress Real Estate," and the account incurred upon completion of construction is "Real Estate for Sale."

[0057] 1. When a payment is made for a project in the commencement phase (payment schedule entry), the tax classification in the payment journal entry will be "0: Non-taxable or not applicable". 2. When a project in the commencement phase is transferred to completion (stage transfer processing (completion transfer processing)), the transfer journal entry will be "0: Non-taxable or not applicable". 3. When a payment is made for a project in the completion phase (payment schedule entry), the payment journal entry will be "0: Non-taxable or not applicable". 4. When a cost transfer is made for a project in the completion phase (stage transfer processing (completion transfer processing)), consumption tax will be generated in the transfer journal entry.

[0058] The implementation mechanism's processing is explained in detail in the following three examples (Example 1 to Example 3).

[0059] (Example 1) Referring to Figures 9 to 13, a first example of the processing of the control unit 102 of the journal entry creation device 100 in this embodiment will be described. In the first example, the case in which consumption tax is divided at the time of occurrence will be described.

[0060] First, prepare the master data. In the expense item master maintenance screen (outline) shown in Figure 9(A), set the data for expense item master 106a. Figure 9(B) shows an example of the settings for expense item master 106a, with the expense item code "001: Construction Expenses" and the consumption tax recognition category "0: Occurrence".

[0061] In the project master maintenance screen (outline) shown in Figure 10(A), the data for project master 106b is set. Figure 10(B) shows an example of setting project master 106b, with project code "A0001", property name "○○ Mansion", and stage classification "30: Construction Start Stage".

[0062] (1) A payment was made for a project in the commencement phase (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 11(A). Figure 11(B) shows an example of entered payment schedule data, with payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", and total amount including tax "110".

[0063] Based on the payment schedule data, journal entry data as shown in Figure 11(C) is created by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is generated each time, as the consumption tax recognition classification in expense item master 106a is 0: when incurred.

[0064] (2) Projects that are in the commencement stage will be reclassified as completed projects. The completion transfer is performed using the stage transfer process. Figure 12A(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. The stage transfer process screen has fields for entering the stage transfer process (details), the target project, and the journal entry date, a target transfer details section that displays the project, transfer amount, and a checkbox for executing the transfer, and an unillustrated display button. After entering the stage transfer process (details), the target project, and the journal entry date, and pressing the display button, the transfer amount is calculated and displayed in the target transfer details section through the following process. Note that although the project and transfer amount are displayed in the target transfer details section here, in reality, the project and transfer amount are displayed in the target transfer details section after the execution of the following process. When the checkbox in the target transfer details section is checked, the stage transfer is executed.

[0065] In the example shown in the diagram, the process is: completion transfer, project: A0001, and journal entry date: 2023 / 6 / 30. The completion transfer is a transfer from stage classification "30: commencement stage" to "40: completion stage".

[0066] Based on Project Master 106b, the project to be transferred is stored in the Target Project Work. Figure 12A(B) shows the data stored in the Target Project Work, which is Project "A0001 ○○ Apartment" and Stage Classification "30: Construction Start Stage".

[0067] Based on payment schedule data for dates occurring on or after the journal entry date "2023 / 6 / 30", transferable transaction details are stored in the transaction details worksheet. Figure 12A(C) shows an example of a transferable transaction detail stored in the transaction details worksheet, which includes payment schedule number "00001", transaction date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", tax-inclusive amount "110", and transaction category "0: First occurrence". The transaction category is "0: First occurrence" because payment schedule number "00001" is not registered in the log information.

[0068] The amounts in the transaction details work are totaled, and as shown in Figure 12A(D), the transfer amount for the target project is stored in the screen display work, and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the amount (excluding tax) because the consumption tax recognition classification in expense master 106a is 0: when incurred. In the example shown in Figure 12A(D), the project "A0001 ○○ Apartment" and the transfer amount "100" are stored.

[0069] When executing the stage transfer process, the system creates transfer journal entry data as shown in Figure 12B(E) by referring to the consumption tax recognition category in expense master 106a based on the incurred details work. In the case of a completion transfer, since the consumption tax has already been recognized at the time of occurrence, the tax category is set to 0% for the transfer.

[0070] After the process is executed, as shown in Figure 12B(F), the stage classification of the project master 106b is changed (updated) from 30 (start stage) to 40 (completion stage), and as shown in Figures 12B(G) and (H), the stage transfer process creation history data and stage transfer process creation history breakdown data that have been transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in Figure 12B(G), the stage transfer number is "001", the project code is "A0001", the journal entry date is "2023 / 6 / 30", and the processing content is "completion transfer". In the example of the stage transfer process creation history breakdown data shown in Figure 12B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0071] (3) Payments were made for the completed project (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 13(A). Figure 13(B) shows an example of entered payment schedule data, with payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "200", consumption tax "20", and total amount including tax "220".

[0072] Based on the payment schedule data, journal entry data as shown in Figure 13(C) is created by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is generated each time because the consumption tax recognition classification in expense item master 106a is 0: when incurred. The conditions for generating each time after completion are when the consumption tax recognition classification is 0: when incurred or 1: when completed.

[0073] (Second example) Referring to Figures 14 to 18, a second example of the processing of the control unit 102 of the journal entry creation device 100 in this embodiment will be described. The second example describes the case in which consumption tax is divided at the time of completion.

[0074] First, prepare the master data. In the expense item master maintenance screen (outline) shown in Figure 14(A), set the data for expense item master 106a. Figure 14(B) shows an example of the settings for expense item master 106a, with the expense item code "001 Construction Costs" and the consumption tax recognition category "1: At Completion".

[0075] In the project master maintenance screen (outline) shown in Figure 15(A), the data for project master 106b is set. Figure 15(B) shows an example of setting project master 106b, with project code "A0001", property name "○○ Apartment", and stage classification "30 Construction Start Stage".

[0076] (1) A payment was made for a project in the commencement phase (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 16(A). Figure 16(B) shows an example of entered payment schedule data, with payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", and total amount including tax "110".

[0077] Based on the payment schedule data, the journal entry data shown in Figure 16(C) is created by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is set to 0% because the consumption tax recognition classification in expense item master 106a is 1: completion of construction. For the amount, the tax-inclusive amount is set directly into the amount field.

[0078] (2) Projects that were in the commencement stage were reclassified as completed projects (stage reclassification process (completed project reclassification process)). The completion transfer is performed using the stage transfer process. Figure 17A(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. In the example shown in the figure, the process is: completion transfer, project: A0001, and journal entry date: 2023 / 6 / 30. The completion transfer transfers from stage 30 (start stage) to stage 40 (completion stage).

[0079] Based on Project Master 106b, the project to be transferred is stored in the Target Project Work. Figure 17A(B) shows the data stored in the Target Project Work, which is Project "A0001 ○○ Apartment" and Stage Classification "30: Construction Start Stage".

[0080] Based on payment schedule data for dates occurring on or after the journal entry date "2023 / 6 / 30", transferable transaction details are stored in the transaction details worksheet. Figure 17A(C) shows an example of a transferable transaction detail stored in the transaction details worksheet, which includes payment schedule number "00001", transaction date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", tax-inclusive amount "110", and transaction category "0: First occurrence". The transaction category is "0: First occurrence" because payment schedule number "00001" is not registered in the log information.

[0081] The amounts in the transaction details work are totaled, and as shown in Figure 17A(D), the transfer amount for the target project is stored in the screen display work, and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the tax-inclusive amount because the consumption tax recognition category in expense master 106a is 1: completion. In the example shown in Figure 17A(D), the project "A0001 ○○ Apartment" and the transfer amount "110" are stored.

[0082] When executing the stage transfer process, the system creates transfer journal entry data as shown in Figure 17B(E) by referring to the consumption tax recognition category in expense item master 106a based on the transaction details work. In the case of completion transfers, since consumption tax is recognized at the time of completion, the transfer is made using the tax category "10%" set in the transaction details work. At this time, the consumption tax amount is recognized in the journal entry.

[0083] After the process is executed, as shown in Figure 17B(F), the stage classification of the project master 106b is changed (updated) from 30 (start stage) to 40 (completion stage), and as shown in Figures 17B(G) and (H), the stage transfer process creation history data and stage transfer process creation history breakdown data that have been transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in Figure 17B(G), the stage transfer number is "001", the project code is "A0001", the journal entry date is "2023 / 6 / 30", and the processing content is "40 Completion Transfer". In the example of the stage transfer process creation history breakdown data shown in Figure 17B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0084] (3) Payments were made for the completed project (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 18(A). Figure 18(B) shows an example of entered payment schedule data, with payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "200", consumption tax "20", and total amount including tax "220".

[0085] Based on the payment schedule data, journal entry data as shown in Figure 18(C) is created by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is 1: completion of work, so it is generated each time after completion. The conditions for generating each time after completion are that the consumption tax recognition classification is 0: occurrence or 1: completion of work.

[0086] (Third example) Referring to Figures 19 to 24B, a third example of the processing of the control unit 102 of the journal entry creation device 100 in this embodiment will be described. The third example describes the case in which consumption tax is decomposed at the timing of delivery (cost transfer).

[0087] First, prepare the master data. In the expense item master maintenance screen (outline) shown in Figure 19(A), set the data for expense item master 106a. Figure 19(B) shows an example of the settings for expense item master 106a, with the expense item code "001 Construction Expenses" and the consumption tax recognition category "2: At the time of cost transfer".

[0088] In the project master maintenance screen (outline) shown in Figure 20(A), the data for project master 106b is set. Figure 20(B) shows an example of setting project master 106b, with project code "A0001", property name "○○ Apartment", and stage classification "30 Construction Start Stage".

[0089] (1) A payment was made for a project in the commencement phase (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 21(A). Figure 21(B) shows an example of entered payment schedule data, with payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", and total amount including tax "110".

[0090] Based on the payment schedule data, create journal entry data as shown in Figure 21(C) by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is set to 0% because the consumption tax recognition classification in expense item master 106a is 2: when cost is incurred. For the amount, set the tax-inclusive amount as is in the amount field.

[0091] (2) Projects that were in the commencement stage were reclassified as completed projects (stage reclassification process (completed project reclassification process)). The completion transfer is performed using the stage transfer process. Figure 22A(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. In the example shown in the figure, the process is: completion transfer, project: A0001, and journal entry date: 2023 / 6 / 30. The completion transfer transfers from stage 30 (start stage) to stage 40 (completion stage).

[0092] Based on Project Master 106b, the project to be transferred is stored in the Target Project Work. Figure 22A(B) shows the data stored in the Target Project Work, which is Project "A0001 ○○ Apartment" and Stage Classification "30: Construction Start Stage".

[0093] Based on payment schedule data for dates occurring on or after the journal entry date "2023 / 6 / 30", transferable transaction details are stored in the transaction details work. Figure 22A(C) shows an example of a transferable transaction detail stored in the transaction details work, which includes payment schedule number "00001", transaction date "2023 / 6 / 1", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "100", consumption tax "10", tax-inclusive amount "110", and transaction category "0: First occurrence". The transaction category is "0: First occurrence" because payment schedule number "00001" is not registered in the log information.

[0094] The amounts in the transaction details work are totaled, and as shown in Figure 22A(D), the transfer amount for the target project is stored in the screen display work, and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the tax-inclusive amount because the consumption tax recognition category in expense master 106a is 2: Cost transfer. In the example shown in Figure 22A(D), the project "A0001 ○○ Apartment" and the transfer amount "110" are stored.

[0095] When executing the stage transfer process, the system creates transfer journal entry data as shown in Figure 22B(E) by referring to the consumption tax recognition category in expense item master 106a based on the transaction details work. In the case of completion transfers, since consumption tax is recognized at the time of cost transfer, the transfer is made using the tax category "0%" set in the transaction details work.

[0096] After the process is executed, as shown in Figure 22B(F), the stage classification of the project master 106b is changed (updated) from 30 (start stage) to 40 (completion stage), and as shown in Figures 22B(G) and (H), the stage transfer processing creation history data and stage transfer processing creation history breakdown data that have been transferred as log information are stored in the storage unit 106. In the example of the stage transfer processing creation history data shown in Figure 22B(G), the stage transfer number is "001", the project code is "A0001", the journal entry date is "2023 / 6 / 30", and the processing content is "40 Completion Transfer". In the example of the stage transfer processing creation history breakdown data shown in Figure 22B(H), the stage transfer number is "001" and the payment schedule number is "00001".

[0097] (3) Payments were made for the completed project (payment schedule entered). Enter the payment schedule data on the payment schedule input screen (outline) shown in Figure 23(A). Figure 23(B) shows an example of entered payment schedule data, with payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax category "10%", amount "200", consumption tax "20", and total amount including tax "220".

[0098] Based on the payment schedule data, journal entry data as shown in Figure 23(C) is created by referring to the consumption tax recognition classification in expense item master 106a. The tax classification for the debit account is set to 0% because the consumption tax recognition classification in expense item master 106a is 2: Cost transfer. For the amount, the tax-inclusive amount is set directly to the amount field.

[0099] (4) Cost transfer was made for projects in the commencement phase (stage transfer processing (cost transfer processing)). Cost transfers are performed using the stage transfer process. Figure 24A(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. In the example shown in the figure, the process is: cost transfer, the project to be transferred is: A0001, and the journal entry date is: 2023 / 7 / 31.

[0100] Based on Project Master 106b, the project to be transferred is stored in the Target Project Work. Figure 24A(B) shows the data stored in the Target Project Work, which is Project "A0001 ○○ Apartment" and Stage Classification "40: Construction Start Stage".

[0101] Based on payment schedule data for dates occurring on or after the journal entry date "2023 / 7 / 31", transferable transaction details are stored in the transaction details work. Figure 24A(C) shows an example of transferable transaction details stored in the transaction details work, updating the transaction type for payment schedule numbers "00001" and "00002" to "1: Exists in log information", and adding a record for payment schedule number "00002" (payment schedule number "00002", transaction date "2023 / 7 / 10", project code "A0001 ○○ Apartment", expense item "001 Construction Costs", tax type "10%", amount "200", consumption tax "20", tax-inclusive amount "220", transaction type "0: First occurrence").

[0102] The amounts in the transaction details work are totaled, and as shown in Figure 24A(D), the transfer amount for the target project is stored in the screen display work, and then the transfer amount for the target project is displayed on the stage transfer processing screen. The transfer amount is set to the tax-inclusive amount because the consumption tax recognition category in expense master 106a is 2: Cost transfer. In the example shown in Figure 24A(D), the project "A0001 ○○ Apartment" and the transfer amount "330" are stored.

[0103] When executing the stage transfer process, the system creates transfer journal entry data as shown in Figure 24B(A) by referring to expense item master 106a based on the transaction details work. When transferring costs, since consumption tax is recognized at the time of the cost transfer, the transfer is made using the tax category "10%" set in the transaction details work.

[0104] After the process is executed, as shown in Figures 24B(F) and (G), stage transfer processing creation history data and stage transfer processing creation history breakdown data, which show the transfer history as log information, are created and stored in the storage unit 106. The stage classification of the project master 106b remains at the completion stage. In the example of stage transfer processing creation history data shown in Figure 24B(F), the stage transfer number is "002", the project code is "A0001", the journal entry date is "2023 / 8 / 31", and the processing content is "cost transfer". In the example of stage transfer processing creation history breakdown data shown in Figure 24B(G), the stage transfer number is "002", the payment schedule numbers are "00001" and "00002".

[0105] As described above, according to this embodiment, an expense item master 106a in which expense items and consumption tax recognition classifications are set, a payment schedule input means that inputs payment schedule data including payment schedule number, project, expense item, tax classification, tax-exclusive amount, consumption tax amount, and tax-inclusive amount when a payment occurs, creates journal entry data based on the payment schedule data, and at that time generates consumption tax according to the consumption tax recognition classification of the expense item master, and a transfer means that creates transfer journal entry data based on the payment schedule data to be transferred at a specified stage, and at that time generates consumption tax according to the consumption tax recognition classification of the expense item master, so that it is possible to select the timing of input tax credit according to the progress of the project.

[0106] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0107] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0108] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0109] [5. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0110] 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 by known methods.

[0111] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0112] Furthermore, with respect to the journal entry creation device 100, each component shown in the illustration is a functional concept and does not necessarily need to be physically configured as shown.

[0113] For example, the processing functions of the journal entry creation device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the journal entry creation device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) stores a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0114] Furthermore, this computer program may be stored on an application program server connected to the journal entry creation device 100 via any network, and it is possible to download all or part of it as needed.

[0115] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0116] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0117] The various databases stored in the memory unit are 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 website provision.

[0118] Furthermore, the journal entry creation device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the journal entry creation device 100 may be implemented by installing software (including programs or data, etc.) on the device that enables the processing described in this embodiment.

[0119] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, 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 embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0120] This invention is useful in the real estate industry, which develops and sells residential properties. [Explanation of Symbols]

[0121] 100 Journal entry creation device 102 Control Unit 102a Master Maintenance Department 102b Payment Schedule Input Section 102c Transfer Processing Unit 102d Screen display control unit 104 Communication Interface Section 106 Storage section 106a Expense Item Master 106b Project Master 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. A journal entry creation device equipped with a control unit, The control unit, It is configured to allow access to the expense item master, which contains the expense items and consumption tax recognition categories. When a payment occurs, payment schedule data including payment schedule number, project, expense item, tax category, pre-tax amount, consumption tax amount, and tax-inclusive amount is entered. Based on this payment schedule data, journal entry data is created. At that time, a process is executed to retrieve the stage associated with the project in the payment schedule data from a project master, which manages the current stage of each project, and a process is executed to retrieve the consumption tax recognition category associated with the expense item in the payment schedule data from the expense item master. The payment schedule input means determines whether or not consumption tax is incurred based on the combination of the retrieved stage and the retrieved consumption tax recognition category, according to a payment schedule table that defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition category. A transfer means creates transfer journal entry data based on the payment schedule data to be transferred, and at that time, performs a process to obtain the stage associated with the project of the payment schedule data from the project master and a process to obtain the consumption tax recognition classification associated with the expense item of the payment schedule data from the expense item master, and determines whether or not consumption tax is incurred based on the combination of the obtained stage and the obtained consumption tax recognition classification, according to a transfer processing table which defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition classification. A journal entry creation device characterized by being equipped with the following features.

2. The categories for recognizing consumption tax are defined as "at the time of occurrence," "at the time of completion," and "at the time of cost transfer," The stages defined are "start of construction" and "completion of construction." In order to generate consumption tax at the time the journal entry data for cost generation is generated, the aforementioned payment schedule table specifies that for each combination of the "commencement of work" stage and the "time of generation" consumption tax recognition category, and for each combination of the "completion of work" stage and the "time of generation" consumption tax recognition category, the presence or absence of consumption tax is set to "yes," and the aforementioned transfer processing table specifies that for each combination of the "commencement of work" stage and the "time of generation" consumption tax recognition category, and for each combination of the "completion of work" stage and the "time of generation" consumption tax recognition category, the presence or absence of consumption tax is set to "no." A journal entry creation device according to claim 1, characterized by the following:

3. The categories for recognizing consumption tax are defined as "at the time of occurrence," "at the time of completion," and "at the time of cost transfer," The stages defined are "start of construction" and "completion of construction." In order to generate consumption tax in the transfer journal entry data when the completion transfer is made, the aforementioned payment schedule table is defined as "no" for the combination of the "commencement of construction" stage and the "completion of construction" consumption tax recognition classification, and as "yes" for the combination of the "completion of construction" stage and the "completion of construction" consumption tax recognition classification, and the aforementioned transfer processing table is defined as "yes" for the combination of the "commencement of construction" stage and the "completion of construction" consumption tax recognition classification, and as "no" for the combination of the "completion of construction" stage and the "completion of construction" consumption tax recognition classification, A journal entry creation device according to claim 1, characterized by the following:

4. The categories for recognizing consumption tax are defined as "at the time of occurrence," "at the time of completion," and "at the time of cost transfer," The stages defined are "start of construction" and "completion of construction." In order to generate consumption tax in the transfer journal entry data when a cost transfer is made, but not when a payment is made, the payment schedule table specifies that for each combination of the "commencement of work" stage and the "cost transfer" consumption tax recognition category, and for each combination of the "completion of work" stage and the "cost transfer" consumption tax recognition category, the presence or absence of consumption tax is set to "none," and the transfer processing table specifies that for the combination of the "commencement of work" stage and the "cost transfer" consumption tax recognition category, the presence or absence of consumption tax is set to "none," and for the combination of the "completion of work" stage and the "cost transfer" consumption tax recognition category, the presence or absence of consumption tax is set to "yes." A journal entry creation device according to claim 1, characterized by the following:

5. The journal entry creation device according to any one of claims 1 to 4, characterized in that the consumption tax recognition classification of the expense item master can be set by the operator.

6. A method for creating journal entries that is performed by an information processing device equipped with a control unit, The control unit, It is configured to allow access to the expense item master, which contains the expense items and consumption tax recognition categories. The control unit, When a payment occurs, payment schedule data including payment schedule number, project, expense item, tax category, pre-tax amount, consumption tax amount, and tax-inclusive amount is entered. Based on this payment schedule data, journal entry data is created. At that time, a process is executed to retrieve the stage associated with the project in the payment schedule data from the project master, which manages the current stage of each project, and a process is executed to retrieve the consumption tax recognition category associated with the expense item in the payment schedule data from the expense item master. Based on the combination of the retrieved stage and the retrieved consumption tax recognition category, according to a payment schedule table that defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition category, a payment schedule input step is executed to determine whether or not consumption tax is incurred. Based on the payment schedule data to be transferred, a transfer journal entry data is created, and in doing so, a process is executed to obtain the stage associated with the project of the payment schedule data from the project master and a process to obtain the consumption tax recognition classification associated with the expense item of the payment schedule data from the expense item master. A transfer step is performed to determine whether or not consumption tax is incurred based on the combination of the obtained stage and the obtained consumption tax recognition classification, according to a transfer processing table that defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition classification. A method for creating journal entries, characterized by performing the following actions.

7. A journal entry creation program to be executed by an information processing device equipped with a control unit, The control unit, It is configured to allow access to the expense item master, which contains the expense items and consumption tax recognition categories. The control unit, When a payment occurs, payment schedule data including payment schedule number, project, expense item, tax category, pre-tax amount, consumption tax amount, and tax-inclusive amount is entered. Based on this payment schedule data, journal entry data is created. At that time, a process is executed to retrieve the stage associated with the project in the payment schedule data from the project master, which manages the current stage of each project, and a process is executed to retrieve the consumption tax recognition category associated with the expense item in the payment schedule data from the expense item master. The payment schedule input means determines whether or not consumption tax is incurred based on the combination of the retrieved stage and the retrieved consumption tax recognition category, according to a payment schedule table that defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition category. A transfer means creates transfer journal entry data based on the payment schedule data to be transferred, and at that time, performs a process to obtain the stage associated with the project of the payment schedule data from the project master and a process to obtain the consumption tax recognition classification associated with the expense item of the payment schedule data from the expense item master, and determines whether or not consumption tax is incurred based on the combination of the obtained stage and the obtained consumption tax recognition classification, according to a transfer processing table that defines whether or not consumption tax is incurred for each combination of stage and consumption tax recognition classification. A journal entry creation program characterized by its function as such.

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