Tax information management device, tax information management method, and program

Abstract

To provide a taxation information management device, taxation information management method and program for managing taxation information used for calculating a tax base amount with appropriate content.SOLUTION: A taxation information management device 1 for managing taxation information used for calculating a tax base amount of a real estate tax, includes a storage unit 12 that stores a plurality of pieces of taxation information including a plurality of pieces of land taxation information associated with a plurality of pieces of land specification information for specifying land and a plurality of pieces of house taxation information associated with a plurality of pieces of house specification information for specifying houses, and an update unit 133 that determines that there is an error in the land taxation information when the house taxation information stored in the storage unit 12 associated with one piece of first house specification information out of the plurality of pieces of house specification information represents that a residential house is built on the land corresponding to the first house specification information and when the special provisions for residential land are not applied in the land taxation information stored in the storage unit 12 associated with the land specification information corresponding to the first house specification information.SELECTED DRAWING: Figure 4

Description

[Technical Field]

[0001] The present invention relates to a taxation information management apparatus, a taxation information management method and a program for managing taxation information used for calculating a taxable value of fixed asset tax. [Background Art]

[0002] An information management apparatus of a local government manages taxation information including items necessary for taxation in order to impose fixed asset tax on land and houses (for example, Patent Document 1). In this information management apparatus, when transfer information for updating taxation information is acquired from the Legal Affairs Bureau, on-site survey results or the like, the taxation information is updated based on the acquired transfer information, and the taxable value of fixed asset tax is calculated based on the updated taxation information. [Prior Art Documents] [Patent Documents]

[0003] [Patent Document 1] Japanese Unexamined Patent Application Publication No. 2019-211952 [Summary of the Invention] [Problem to be Solved by the Invention]

[0004] When calculating the taxable value of fixed asset tax based on taxation information, special measures for reducing the tax burden of fixed asset tax are applicable to residential land which is the site of a house. However, even though a residential house such as a dedicated residence is built on land of a certain lot number, if application of the residential land special measure to this land is not registered as taxation information, Alternatively, if, despite the fact that no residential building such as a private residence is built on a plot of land at a certain address, the application of the special tax treatment for residential land to this land is registered as tax information, using this taxation information causes a problem that an appropriate taxable value of the land cannot be calculated.

[0005] Therefore, the present invention has been made in view of these points, and an object of the present invention is to make taxation information used for calculating a taxable value have appropriate content. [Means for Solving the Problem]

[0006] A tax information management device according to a first aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, and includes a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses, and an update unit that determines that there is an error in the land tax information when the house tax information stored in the storage unit in association with one of the plurality of house identification information first house identification information indicates that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply the special provision for residential land.

[0007] If the update unit determines that a residential house is built on the land corresponding to the first house identification information, and that the special provisions for residential land are not applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, and that there is an error in the said land tax information, it may update the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information to a state in which the special provisions for residential land are applied.

[0008] A second aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the land tax information when the usage status information indicates that a residential house is built on land corresponding to one of the plurality of land identification information first land identification information, and the land tax information stored in the storage unit in association with the first land identification information does not apply the special provision for residential land.

[0009] If the update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the special provision for residential land is not applied in the land tax information stored in the storage unit in association with the first land identification information, and that there is an error in the said land tax information, it may update the land tax information stored in the storage unit in association with the first land identification information to a state in which the special provision for residential land is applied.

[0010] A third aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: a storage unit for storing a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit for determining that there is an error in the land tax information when the house tax information stored in the storage unit in association with one of the plurality of house identification information first house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land.

[0011] If the update unit determines that there is no residential building on the land corresponding to the first house identification information, and that the special provision for residential land is applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, and that there is an error in the said land tax information, it may update the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information to a state in which the special provision for residential land is not applied.

[0012] A fourth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the land tax information when the usage status information does not indicate that a residential house is built on the land corresponding to one of the plurality of land identification information first land identification information, and the land tax information stored in the storage unit in association with the first land identification information applies the special provision for residential land.

[0013] If the update unit determines that there is no residential building on the land corresponding to the first land identification information, and that the special provision for residential land is applied in the land tax information stored in the storage unit in association with the first land identification information, and that there is an error in the said land tax information, it may update the land tax information stored in the storage unit in association with the first land identification information to a state in which the special provision for residential land is not applied.

[0014] The aforementioned tax information management device further includes an acquisition unit that acquires registration information from the Legal Affairs Bureau, and the update unit may determine whether or not there is an error in the land tax information associated with the land identification information indicated by the registration information, in response to the acquisition unit acquiring the registration information.

[0015] A fifth aspect of the present invention is a method for managing tax information, which is performed by a computer and includes the steps of: identifying a house tax information stored in association with one first house tax information from among a plurality of house tax information associated with a plurality of house identification information for identifying a house; identifying a land tax information stored in association with a land identification information corresponding to the first house tax information from among a plurality of land tax information associated with a plurality of land identification information for identifying land; and determining that there is an error in the land tax information if the identified house tax information indicates that a residential house is built on the land corresponding to the first house tax information, and the identified land tax information does not apply the special provision for residential land.

[0016] A program according to a sixth aspect of the present invention causes a computer to perform the following steps: identify a house tax information stored in association with one first house tax information from among a plurality of house tax information associated with a plurality of house tax information for identifying a house; identify a land tax information stored in association with a land tax information corresponding to the first house tax information from among a plurality of land tax information associated with a plurality of land tax information for identifying land; and determine that there is an error in the land tax information if the identified house tax information indicates that a residential house is built on the land corresponding to the first house tax information, and the identified land tax information does not apply the special provision for residential land. [Effects of the Invention]

[0017] According to the present invention, the tax information used in calculating the tax base amount is made appropriate. [Brief explanation of the drawing]

[0018] [Figure 1] This diagram shows an overview of the tax information management system of the embodiment. [Figure 2] This table shows an example of tax information related to land. [Figure 3]It is a table showing an example of taxation information relating to houses. [Figure 4] It is a diagram showing a configuration of the taxation information management apparatus 1. [Figure 5] It is a diagram showing an example of update of land taxation information by an updating unit. [Figure 6] It is a diagram showing an example of update of house taxation information by an updating unit. [Figure 7] It is a diagram showing an example of update of land taxation information by an updating unit. [Figure 8] It is a diagram showing another example of update of house taxation information by an updating unit. [Figure 9] It is a diagram showing another example of update of land taxation information by an updating unit. [Figure 10] It is a diagram showing another example of update of land taxation information by an updating unit. [Figure 11] It is a diagram showing another example of update of land taxation information by an updating unit. [Figure 12] It is a flowchart of an operation in which the taxation information management apparatus updates taxation information. [Figure 13] It is a flowchart showing an example of the matching process (S3) in FIG. 12. [Figure 14] It is a diagram showing a configuration of a taxation information management system, which is a modification of the taxation information management system.

Mode for Carrying Out the Invention

[0019] [Outline of Taxation Information Management System S] FIG. 1 is a diagram showing an outline of the taxation information management system S according to the present embodiment. The taxation information management system S is a system for local governments such as cities, wards, towns and villages to manage the taxable standard amount of fixed property tax, and includes a taxation information management apparatus 1 and one or more information terminals 2. The taxation information management system S is installed, for example, in offices of local governments.

[0020] The tax information management device 1 is, for example, a computer. The tax information management device 1 is connected to a server 3 managed by the Legal Affairs Bureau, etc., via network N1. The tax information management device 1 generates tax information. The tax information includes land tax information for taxing land and building tax information for taxing buildings. The tax information management device 1 manages the generated tax information. Based on the generated tax information, the tax information management device 1 calculates the taxable base amount for fixed asset tax.

[0021] The tax information management device 1 stores the generated tax information in a tax information database on a storage medium and displays the tax information on one or more information terminals 2 connected via network N2 in response to requests from those terminals 2. An information terminal 2 is, for example, a computer used by an employee of a local government. Network N1 is, for example, the internet, and network N2 is, for example, an intranet, although network N2 may also be the internet.

[0022] Figure 2 is a table showing an example of land tax information. Figure 3 is a table showing an example of building tax information. The tax information shown in Figure 2 shows the contents of each item related to land that is stored in association with land identification information managed in the tax information database. The tax information shown in Figure 3 shows the contents of each item related to buildings that is stored in association with building identification information managed in the tax information database. Land identification information is information used to identify land, such as the address number, property number, or property number. Building identification information is information used to identify a building, such as the address number, building number, property number, or property number. The contents of the tax information items shown in Figures 2 and 3 are generated based on the contents of the registration information contained in the electronic registration data obtained from server 3, or are entered by local government officials.

[0023] The tax information management device 1 generates land tax information based on the registration information contained in the electronic registration data obtained from the server 3, but there may be cases where the generated land tax information does not match the current situation. For example, even if a residential house is built on the land corresponding to a certain piece of land information, the special provisions for residential land may not be applied in the land tax information corresponding to that piece of land information.

[0024] The tax information management device 1 identifies or acquires other information corresponding to the same land identification information as the land identification information of the land tax information to be checked, in order to check the land tax information. For example, the tax information management device 1 identifies the house identification information corresponding to this land identification information and identifies or acquires other information corresponding to this house identification information. Other information corresponding to the house identification information is, for example, house tax information. For example, both the land identification information and the house identification information indicate a street address. In this case, the house identification information corresponding to the land identification information is, for example, house identification information that indicates the same street address as the land identification information.

[0025] Furthermore, assuming that the land identification information is the address number and the house identification information is the house number, the house identification information corresponding to the land identification information may, for example, be house identification information that indicates a house built on the land indicated by the land identification information. The tax information management device 1 reads a table from its storage unit that associates the land identification information with the house identification information that indicates a house built on the land indicated by the land identification information, and refers to this table to identify the house identification information that indicates a house built on the land indicated by the land identification information.

[0026] Furthermore, other information corresponding to the land identification information may be house tax information stored by the tax information management device 1 in association with the house identification information of a house built on the land corresponding to this land identification information. Other information corresponding to the land identification information may also be land tax information corresponding to the land identification information of an adjacent land, which is known to be used in conjunction with the land corresponding to this land identification information, as determined by the tax information, valuation information, etc., of the land corresponding to this land identification information or an adjacent land corresponding to other land identification information. Other information corresponding to the land identification information may also be house tax information corresponding to the house identification information of an adjacent land corresponding to other land, which is known to be used in conjunction with the land corresponding to this land identification information, as determined by the tax information, valuation information, etc., of a house built on the land corresponding to this land identification information or an adjacent land corresponding to other land identification information.

[0027] Furthermore, other information corresponding to the land identification information may be usage information stored by the tax information management device 1 in association with the land identification information. Furthermore, other information corresponding to the land identification information may be usage information stored by the tax information management device 1 in association with the building identification information of a building located on the land corresponding to the land identification information. Usage information is information that indicates the usage status of land or buildings. Usage information includes photographic images of the land corresponding to the land identification information or a building located on the land corresponding to the land identification information, map images corresponding to the land identification information, on-site survey results of the land corresponding to the land identification information or a building located on the land corresponding to the land identification information, building surveys for calculating the assessed value, declaration documents when a declaration of destruction is made by a person who should apply for demolition registration, permits or notifications based on the Agricultural Land Act, the Fire Service Act, etc., or assessment information such as plots indicating similar land use or integrated land use, and resident registration information. Map images are images of any format that show the location or shape of land or buildings, such as topographic maps, residential maps, land parcel maps, official land maps, land area survey maps, subdivision maps, building plans, floor plans, design drawings, or layout plans.

[0028] The following is an overview of the processing in the tax information management system S. First, the tax information management device 1 acquires registration electronic data from the server 3 (Figure 1 (1)). The tax information management device 1 acquires usage status information (Figure 1 (2)). The tax information management device 1 generates tax information based on the various registration information contained in the acquired registration electronic data (Figure 1 (3)). In order to check the land tax information, the tax information management device 1 identifies the land tax information corresponding to the land identification information to be checked. The tax information management device 1 determines whether the identified land tax information is consistent with the acquired usage status information.

[0029] The tax information management device 1 identifies other information corresponding to the land identification information to be checked (Figure 1, (4)). The tax information management device 1 determines whether the identified land tax information is consistent with the other identified information. Based on the acquired usage information, the tax information management device 1 determines whether there is an error in the information indicating whether the special provision for residential land is applied in the identified land tax information (Figure 1, (5)). Based on the other identified information, the tax information management device 1 determines whether there is an error in the information indicating whether the special provision for residential land is applied in the identified land tax information (Figure 1, (5)).

[0030] If the tax information management device 1 determines that there is an error in the information indicating whether the special provision for residential land is applied in the land tax information, it updates the land tax information so that the information indicating whether the special provision for residential land is applied in the land tax information is consistent with the other information mentioned above. In this way, the tax information management device 1 can prevent the calculation of an appropriate tax base amount from being inaccurate due to errors in the land tax information.

[0031] [Configuration of Tax Information Management Device 1] Figure 4 shows the configuration of the tax information management device 1. The tax information management device 1 includes a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 includes an acquisition unit 131, an information provision unit 132, and an update unit 133.

[0032] The communication unit 11 includes a communication controller for sending and receiving data to and from the server 3 via the network N1, and for sending and receiving data to and from the information terminal 2 via the network N2. The communication unit 11 inputs the received data to the control unit 13. Instead of inputting the received data to the control unit 13, the communication unit 11 may notify the control unit 13 that it has received the data. The communication unit 11 also transmits the data it has received from the control unit 13. For example, the communication unit 11 transmits display data received from the control unit 13 to the information terminal 2 in order to display the display data on the information terminal 2.

[0033] The storage unit 12 includes storage media such as ROM (Read Only Memory), RAM (Random Access Memory), and a hard disk. The storage unit 12 stores programs executed by the control unit 13. The storage unit 12 also stores registration information contained in the electronic registration data received by the communication unit 11 from the server 3, and multiple tax information created based on the registration information or external information. The tax information includes multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses.

[0034] The control unit 13 is, for example, a CPU (Central Processing Unit) and functions as an acquisition unit 131, an information provision unit 132, and an update unit 133 by executing a program stored in the storage unit 12. The control unit 13 may further have a calculation unit (not shown) that calculates the taxable value of land. This calculation unit may also calculate the taxable value of buildings. The calculation unit calculates the taxable value of land based on the land tax information stored in the storage unit 12. The calculation unit calculates the taxable value of buildings based on the building tax information stored in the storage unit 12. If the update unit 133 updates the land tax information as described later, the calculation unit calculates the taxable value of land based on the updated land tax information. If the update unit 133 updates the building tax information, the calculation unit calculates the taxable value of buildings based on the updated building tax information.

[0035] The acquisition unit 131 acquires various types of information via the communication unit 11. The acquisition unit 131 acquires electronic registration data from the Legal Affairs Bureau, including registration information (for example, land registration information or house registration information) created by the Legal Affairs Bureau. The acquisition unit 131 stores the registration information contained in the acquired electronic registration data in the storage unit 12. The acquisition unit 131 stores the registration information in the storage unit 12 in association with the land identification information or house identification information contained in the registration information. The update unit 133 creates tax information, including land tax information or house tax information, based on the registration information, and stores the created tax information in the storage unit 12. If the registration information and tax information corresponding to the land identification information or house identification information contained in the registration information are already stored in the storage unit 12, the update unit 133 updates the stored registration information and tax information with the acquired registration information and the newly created tax information, and stores the original stored registration information and tax information as history information in the storage unit 12.

[0036] The update unit 133 identifies land identification information or house identification information contained in the registration information stored in the storage unit 12, and reads the tax information stored in the storage unit 12 in association with the identified land identification information or house identification information. Subsequently, the update unit 133 updates the stored tax information to new tax information by matching the content of the items in the tax information that correspond to one or more items in the registration information notified by the communication unit 11, from among the multiple items contained in the read tax information, with the content of the registration information. When updating the stored tax information to new tax information, the update unit 133 may store the original stored tax information as history information in the storage unit 12.

[0037] Furthermore, the acquisition unit 131 may acquire land use information indicating the usage status of land or buildings. Land use information may include, for example, photographs of land corresponding to a specific piece of land information or buildings located on that land, map images corresponding to the land information, on-site survey results of land corresponding to the land information or buildings located on that land, house surveys for calculating the assessed value, declaration documents when a person who should apply for demolition registration has declared demolition, permits or notifications based on the Agricultural Land Act or the Fire Service Act, etc., or assessment information such as plots of land indicating similar land use or integrated land use, resident registration information, etc. The acquisition unit 131 acquires land use information in association with the land information. The acquisition unit 131 acquires land use information from, for example, an information terminal 2 used by an on-site surveyor, or an information terminal 2 of an employee of the government office where the tax information management device 1 is managed. The acquisition unit 131 stores the acquired land use information in the storage unit 12 in association with the land information. The acquisition unit 131 outputs the acquired usage information to the update unit 133.

[0038] The information provision unit 132 communicates with the information terminal 2 via the communication unit 11. The information provision unit 132 transmits multiple tax information stored in the storage unit 12 to the information terminal 2 via the communication unit 11, causing the multiple tax information to be displayed on the information terminal 2. For example, the information provision unit 132 reads from the storage unit 12 land tax information stored in the storage unit 12 in association with land identification information specified by the information terminal 2, or house tax information stored in the storage unit 12 in association with house identification information specified by the information terminal 2, and transmits the read land tax information or house tax information to the information terminal 2 via the communication unit 11. The information provision unit 132 may also display the tax base amount calculated by the calculation unit on the information terminal 2.

[0039] [Update of land tax information when the special tax treatment for residential land is not applied] The update unit 133 refers to information different from the land tax information to determine whether there is an error in the land tax information stored in the storage unit 12 in association with the land identification information. Information different from the land tax information includes, for example, (1) registration electronic data (land registration information and house registration information), (2) house tax information, or (3) usage status information, and other external information.

[0040] Furthermore, the update unit 133 may determine whether or not there is an error in the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information, in response to the acquisition unit 131 acquiring the registration electronic data including the registration information from the server 3. For example, the update unit 133 may determine whether or not there is an error in the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3.

[0041] The update unit 133 updates the land tax information if it determines that there is an error in the land tax information. On the other hand, the update unit 133 does not update the land tax information if it determines that there is no error in the land tax information. Figures 5, 7, and 9 to 11 show examples of updating land tax information by the update unit 133. Figures 6 and 8 show examples of updating house tax information by the update unit 133. Figure 5 shows an example of land tax information stored in the storage unit 12. Figure 6 shows an example of house tax information stored in the storage unit 12.

[0042] The update unit 133 identifies the house tax information stored in the storage unit 12 in association with one of the multiple house tax information items corresponding to multiple house identification information items in the registration electronic data or usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2. The update unit 133 determines whether or not the identified house tax information indicates that a residential house is built on it. The update unit 133 also determines whether or not the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one of the first land identification information items.

[0043] The update unit 133 identifies the land tax information stored in the storage unit 12 in association with the land tax information corresponding to the first house identification information or the land where a residential house is indicated to be built in the land use information, from among the multiple land tax information corresponding to multiple land identification information in the registration electronic data or usage information acquired by the acquisition unit 131 or the information received from the information terminal 2. The update unit 133 determines whether or not the special provision for residential land is applied to the identified land tax information. In the example in Figure 5, among the many items included in the land tax information, the location number, taxable land category, taxable land area, and whether or not the special provision for residential land is applied are shown as examples of land identification information. For example, in the column for application of the special provision for residential land associated with location number "3", a circle is placed to indicate that the special provision for residential land is applied. In the column for application of the special provision for residential land associated with location number "42", an "X" is placed to indicate that the special provision for residential land is not applied.

[0044] In the example in Figure 6, among the many items included in the property tax information, the address number, property number, building type, and building usage status are shown as examples of property identification information. The update unit 133 determines that a residential property is built on the property if the building type is "residence." On the other hand, the update unit 133 determines that a residential property is not built on the property if the building type is anything other than "residence."

[0045] For example, in the example in Figure 6, the update unit 133 determines that the type of building associated with address number "4-2" is "residential," and therefore a residential house is built there.

[0046] The update unit 133 determines that there is an error in the land tax information if the items included in the land tax information do not match the items included in the house tax information. For example, the update unit 133 determines that there is an error in the land tax information if the house tax information stored in the storage unit 12 in association with one of the multiple house identification pieces of information (corresponding to the first house identification piece of information) indicates that a residential house is built on the land corresponding to the first house identification piece of information, and the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the first house identification piece of information does not apply the special provisions for residential land.

[0047] At this time, the update unit 133 updates the land tax information stored in the storage unit 12 in association with the land identification information to apply the special provision for residential land. The update unit 133 updates the land tax information by storing the updated land tax information in the storage unit 12 in association with the same land identification information as before the update, and stores the original stored tax information as history information in the storage unit 12. The update unit 133 notifies the calculation unit of the updated land tax information for the calculation of the tax base amount by the calculation unit.

[0048] Figure 7 shows the land tax information after the update unit 133 has updated the land tax information shown in Figure 5 based on the house tax information shown in Figure 6. In Figure 7, the updated parts are indicated by larger letters and underlines. In the example in Figure 7, the update unit 133 has updated the land tax information to apply the special provision for residential land in the land tax information corresponding to address number "4-2". A circle is placed in the column for application of the special provision for residential land corresponding to address number "4-2" to indicate that the special provision for residential land is applied. The update unit 133 has updated the taxable land category to "residential land" in the land tax information corresponding to address number "4-2".

[0049] [Updating land tax information when applying special provisions for residential land] The update unit 133 refers to the house tax information associated with one of the multiple house identification pieces of information in the registration electronic data or usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2, and determines whether the house tax information indicates that a residential house is built on the land corresponding to this house identification piece. The update unit 133 may also determine whether the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one of the first land identification pieces of information. The update unit 133 determines whether the special provisions for residential land are applied to the land tax information stored in the storage unit 12 in association with the land identification information corresponding to this house identification piece or usage status information.

[0050] For example, if the update unit 133 determines that the special provision for residential land is applied in the land tax information stored in the storage unit 12 in association with this land identification information, and the house tax information does not indicate that a residential house is built on the land corresponding to this house identification information, then the update unit 133 determines that the land tax information is incorrect because it is inconsistent with the house tax information.

[0051] At this time, the update unit 133 updates the land tax information stored in the storage unit 12 in association with this land identification information to a state in which the special provision for residential land is not applied. Figure 8 is a diagram showing another example of updating the house tax information by the update unit 133. Figure 9 is a diagram showing another example of updating the land tax information by the update unit 133. As shown in Figure 5, the update unit 133 has determined that the special provision for residential land was applied in the land tax information before the update corresponding to location number "2".

[0052] The update unit 133 determines that the building type is "store" in the house tax information corresponding to the same address number "2" as shown in the example in Figure 8. The update unit 133 determines that there is an error in the land tax information because the land tax information and house tax information corresponding to the same address number "2" are inconsistent. Figure 9 shows the land tax information after the update unit 133 has updated the land tax information shown in Figure 5 based on the house tax information shown in Figure 8. In Figure 9, the updated parts are indicated by an underline in larger letters than other letters. In Figure 9, the column for application of the special provision for residential land corresponding to address number "2" has an "X" mark to indicate that the special provision for residential land is not applied. As shown in Figure 9, the update unit 133 updates the land tax information so that the special provision for residential land is not applied in the land tax information corresponding to address number "2".

[0053] [Updates for each category of residential land] When the special tax treatment for residential land is applied to a plot of land, the portion of the land up to 200 square meters is treated as small-scale residential land and is subject to reduced property tax. The portion of the land exceeding 200 square meters is treated as general residential land and is subject to reduced property tax at a different rate than that of small-scale residential land. On the other hand, if the special tax treatment for residential land is not applied to a plot of land, the land is treated as non-residential land and is not eligible for the property tax reduction based on the special tax treatment for residential land.

[0054] Figures 10 and 11 illustrate another example of land tax information updating by the update unit 133. In the example in Figure 10, if the area of ​​small residential land or general residential land in the land tax information corresponding to the address number, which is an example of land identification information, is not 0 square meters, the special provisions for residential land are applied to this small residential land or general residential land. For example, in the land tax information corresponding to address number "4-1", the breakdown of land areas for small residential land, general residential land, and non-residential land is 180 square meters, 0 square meters, and 0 square meters, respectively. In this land tax information, since the area of ​​small residential land is greater than 0 square meters, the special provisions for residential land are applied.

[0055] For example, suppose the update unit 133 refers to the land tax information corresponding to address number "4-1" shown in Figure 10 and determines that the special provision for residential land is applied as described above. Suppose the update unit 133 refers to the house tax information (not shown) corresponding to the same address number "4-1" and determines that no residential house is built on this house tax information. At this point, the update unit 133 determines that there is an error in the land tax information because the land tax information and the house tax information are inconsistent. The update unit 133 updates the breakdown of land area (area) for small residential land, general residential land, and non-residential land in the land tax information corresponding to address number "4-1" so that the special provision for residential land is not applied.

[0056] Figure 11 shows an example of updated land tax information. In Figure 11, updated sections are underlined in larger letters than other text. In the example in Figure 11, the land tax information corresponding to address number "4-1" shows the breakdown of land area for small residential land, general residential land, and non-residential land as 0 square meters, 0 square meters, and 180 square meters, respectively. In this land tax information, both small residential land and general residential land are 0 square meters, and the land at address number "4-1" does not include a portion to which the special provisions for residential land apply. Therefore, it can be seen that the special provisions for residential land do not apply to the land at address number "4-1".

[0057] The update unit 133 may refer to the house identification information corresponding to the land identification information of the land tax information to be checked, or the house tax information stored in the storage unit 12 in association with the house identification information corresponding to this land identification information, to identify the breakdown of land area for small residential land, general residential land, and non-residential land in the land tax information. The update unit 133 determines whether the breakdown of land area for small residential land, etc. in the land tax information to be checked is consistent with the house type, house site area, house floor area, total floor area, occupancy rate, building structure, number of floors, etc. in the house tax information.

[0058] The update unit 133 may determine that there is an error in the land tax information if the breakdown of land area for small residential land, etc. in the land tax information being checked does not match the building tax information, and may update the breakdown of land area for small residential land, etc. in the land tax information to match the building tax information based on the type of building, the building's site area, the building's floor area, the building's total floor area, the occupancy rate, the building structure, the number of floors in the building, etc. On the other hand, the update unit 133 may determine that there is no error in the land tax information if the breakdown of land area for small residential land, etc. in the land tax information matches the building tax information. In this case, the update unit 133 does not update the land tax information.

[0059] Furthermore, the update unit 133 may determine that there is an error in the land tax information if the area of ​​both small-scale residential land and general residential land in the land tax information to be checked is 0 square meters, and the special provisions for residential land are applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information so that the special provisions for residential land are not applied.

[0060] Similarly, the update unit 133 may determine that there is an error in the land tax information if the area of ​​the small-scale residential land or general residential land in the land tax information to be checked is not 0 square meters, and the special provisions for residential land are not applied in the land tax information to be checked. In this case, the update unit 133 may update the land tax information to apply the special provisions for residential land.

[0061] If the update unit 133 determines that there is an error in the land tax information, instead of updating the information indicating whether or not to apply the special provision for residential land in the land tax information, it may store information indicating that there is an error in the land tax information as one of the items included in the building tax information.

[0062] The update unit 133 may determine that, if land valuations are reviewed every few years, there is no need to update the land tax information until the time for the land valuation review, and may determine that there is a need to update the land tax information when the time for the land valuation review arrives. The update unit 133 may also update the information in the land tax information indicating whether or not the special provision for residential land applies, in accordance with the timing of the land valuation review.

[0063] [Update based on external information 1] Furthermore, the update unit 133 may, instead of the house tax information, refer to the usage information acquired by the acquisition unit 131 to determine whether or not there is an error in the land tax information. For example, the update unit 133 determines that there is an error in the land tax information if the usage information indicates that a residential house is built on the land corresponding to one of the multiple land identification pieces of information, and the land tax information stored in the storage unit 12 in association with that land identification piece of information does not apply the special provisions for residential land.

[0064] As shown in Figure 5, the update unit 133 determines that the special provision for residential land is not applied to the land tax information corresponding to address number "4-2". As shown in Figure 6, the update unit 133 determines that a residential house is built on the land corresponding to address number "4-2" based on the photographic image, map image, or resident registration information indicating the land use. At this time, the update unit 133 determines that there is an error in the land tax information corresponding to address number "4-2" as shown in Figure 5, because the land tax information does not match the photographic image, etc. indicating the land use. At this time, as described above, the update unit 133 updates the land tax information corresponding to address number "4-2" to the taxable land category to "residential land" and updates the land tax information to apply the special provision for residential land (Figure 7).

[0065] The update unit 133 may update the land tax information to apply the special provisions for residential land in the land tax information corresponding to location number "4-2" if the photographic images or other images showing the usage status corresponding to location number "4-2" indicate that residential houses are included in an area of ​​the land that is equal to or greater than a predetermined percentage or area.

[0066] [Update based on external information 2] Furthermore, even when the special provision for residential land is applied in the land tax information, the update unit 133 may refer to the usage status information indicating the usage status of the land or building, in the same way as when the special provision for residential land is not applied in the land tax information, to determine whether or not there is an error in the land tax information. For example, the update unit 133 determines that there is an error in the land tax information if the usage status information does not indicate that a residential house is built on the land corresponding to one of the multiple land identification pieces of information, and the special provision for residential land is applied in the land tax information stored in the storage unit 12 in association with that land identification piece of information.

[0067] As shown in Figure 5, the update unit 133 determines that the special provision for residential land is applied to the land tax information corresponding to address number "2". The update unit 133 determines that a "store" is built on the land at address number "2" based on the usage information shown in the photographic image, map image, etc., corresponding to address number "2" as shown in Figure 8. At this time, the update unit 133 determines that there is an error in the land tax information corresponding to address number "2" as shown in Figure 5 because the land tax information does not match the photographic image, etc., that shows the usage. At this time, as described above, the update unit 133 updates the land tax information so that the special provision for residential land is not applied to the land tax information corresponding to address number "2" (Figure 9).

[0068] The update unit 133 may use a machine learning model to determine whether or not a residential building is present in the captured image. For example, the update unit 133 inputs the captured image acquired by the acquisition unit 131 into a machine learning model that outputs a result determining whether or not a building is included in a given land when a captured image of the land's usage is input, and determines whether or not a residential building is present in the land by obtaining the determination result output from the machine learning model. The update unit 133 may also update the tax information using a machine learning model that outputs the type of building included in a captured image when a captured image of land is input.

[0069] The update unit 133 may determine whether there is an error in the land tax information read from the storage unit 12, particularly the information indicating whether the special provisions for residential land are applied, based on other information that is different from the tax information stored in the storage unit 12 in association with at least some of the land tax information among the multiple land tax information. Other information that is different from the tax information corresponding to the partial tax information is, for example, tax information associated with the address of another plot of land adjacent to the plot of land corresponding to the partial tax information, or tax information associated with the house number of a house built on another plot of land adjacent to the plot of land corresponding to the partial tax information.

[0070] The update unit 133 may, for example, update the land tax information associated with a given location number based on the house tax information corresponding to a house built on the land corresponding to the location number (for example, land adjacent to the location number) if the partial specific information is a location number. The update unit 133 may also update the house tax information associated with a given house number based on the land tax information of the land corresponding to the land on which the house corresponding to that house number is built (for example, land adjacent to the land on which the house is built) if the partial specific information is a house number.

[0071] [Operation flowchart of Tax Information Management Device 1] Figure 12 is a flowchart of the operation in which the tax information management device 1 updates tax information. Figure 12 starts from the point when the acquisition unit 131 receives an instruction from the information terminal 2 to check the tax information (S1). The instruction received by the acquisition unit 131 is assumed to specify multiple land identification information items to be checked.

[0072] The update unit 133 first selects one piece of land identification information (S2). Next, the update unit 133 compares the land tax information and building tax information associated with the selected piece of land identification information (S3). At this time, the update unit 133 may also compare the land tax information and usage information associated with the selected piece of land identification information. Details of this process will be described later.

[0073] Next, the update unit 133 determines whether the matching of land tax information associated with all land identification information subject to check has been completed. If it determines that the matching of land tax information associated with all land identification information has not been completed (NO in S4), it returns to S2. If the update unit 133 determines that the matching of land tax information associated with all land identification information has been completed (YES in S4), it notifies the information terminal 2 of the matching results via the information provision unit 132 (S5).

[0074] Figure 13 is a flowchart showing an example of the matching process (S3) in Figure 12. The update unit 133 determines whether the house tax information associated with the house identification information corresponding to the land identification information that is the subject of the check, or the usage status information corresponding to the land identification information, indicates that a residential house is built on the land corresponding to the said land identification information (S31). If the update unit 133 determines that the house tax information, etc., indicates that a residential house is built on the land (YES in S31), it determines whether the special provisions for residential land are applied in the land tax information (S32).

[0075] The update unit 133 determines that there is an error in the land tax information if the special provision for residential land is not applied in the land tax information (NO in S32). In this case, the update unit 133 updates the land tax information to apply the special provision for residential land (S33) and terminates the process.

[0076] If the update unit 133 determines in the determination in S31 that the building tax information, etc., does not indicate that a residential building is built on the property (NO in S31), it determines in the land tax information whether or not the special provision for residential land is applied (S34). If the update unit 133 determines that the special provision for residential land is applied in the land tax information (NO in S34), it determines that there is an error in the land tax information. At this time, the update unit 133 updates the land tax information so that the special provision for residential land is not applied (S35) and terminates the process.

[0077] If the update unit 133 determines in the determination in S34 that the special provision for residential land is not applied to the land tax information (YES in S34), it determines that there is no error in the land tax information. In this case, the update unit 133 does not update the land tax information (S36) and terminates the process. If the update unit 133 determines in the determination in S32 that the special provision for residential land is applied to the land tax information (YES in S32), it determines that there is no error in the land tax information. In this case, the update unit 133 does not update the land tax information (S36) and terminates the process.

[0078] [Differentiation] Figure 14 shows the configuration of a modified tax information management system S1, which is a modified version of the tax information management system S. In the tax information management system S shown in Figure 1, the tax information management device 1 is exemplified as generating and managing tax information and calculating the tax base amount based on the generated tax information. In contrast, the tax information management system S1 shown in Figure 14 separately has a tax information management device 1a that generates and manages tax information, and a tax base amount calculation device 4 that calculates the tax base amount based on the tax information generated by the tax information management device 1a. In this case, the tax information management device 1a may have the functions of each part of the control unit 13 shown in Figure 4, and the tax base amount calculation device 4 may have the functions of each part of the control unit 13 shown in Figure 4.

[0079] In this embodiment, an example has been described in which the storage unit 12 stores usage status information in association with land identification information. However, the present invention is not limited thereto. For example, the storage unit 12 may store usage status information in association with house identification information. In this case, "land identification information" may be read as "house identification information" in the processing of usage status information described herein.

[0080] [Effects of Tax Information Management Device 1] As explained above, the update unit 133 determines whether or not there is an error in the land tax information based on the building tax information or usage information. In this way, the update unit 133 can prevent the calculation of an appropriate tax base amount due to an error in the land tax information.

[0081] To summarize, the tax information management device 1 of this embodiment can achieve the following: (1) Determine whether or not there is an error in the land tax information. (2) If it is determined that there is an error in the land tax information, the land tax information will be updated. (3) Determine whether or not it is necessary to update the land tax information. (4) If it is determined that the land tax information needs to be updated, the land tax information will be updated. (5) Update land tax information. (6) Calculate the tax base amount corresponding to the updated land tax information.

[0082] Other features of the present invention are summarized below. A tax information management device according to a seventh aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires registration information from the Legal Affairs Bureau; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the house tax information when the registration information indicates that a house subject to taxation is built on land corresponding to one of the first house identification information among the plurality of house identification information, and the house tax information associated with the first house identification information is not stored in the storage unit.

[0083] The update unit may, if it determines that a taxable house is built on the land corresponding to the first house identification information in the registration information, and that the house tax information associated with the first house identification information is not stored in the storage unit and that there is an error in the said house tax information, register the house tax information of the taxable house in association with the first house identification information so that it is subject to taxation.

[0084] A tax information management device according to an eighth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the house tax information when the usage status information indicates that a house subject to taxation is built on land corresponding to one of the plurality of land identification information first land identification information, and the house tax information associated with the house identification information corresponding to the first land identification information is not stored in the storage unit.

[0085] If the update unit determines that a taxable house is built on the land corresponding to the first land identification information in the usage status information, and that the house tax information associated with the house identification information corresponding to the land identification information is not stored in the storage unit, and that there is an error in the house tax information, it may register the house tax information of the taxable house in association with the house identification information corresponding to the first land identification information to make it subject to taxation.

[0086] A tax information management device according to a ninth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires registration information from the Legal Affairs Bureau; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the house tax information when the registration information indicates that a house built on land corresponding to one of the plurality of house identification information is registered as having been demolished, and house tax information associated with the first house identification information is stored in the storage unit.

[0087] The update unit may, if it determines that there is no taxable house on the land corresponding to the first house identification information in the registration information, and that the house tax information associated with the first house identification information is stored in the storage unit and that there is an error in the said house tax information, update the house tax information of the taxable house in association with the first house identification information so that it is no longer subject to taxation.

[0088] A tax information management device according to a tenth aspect of the present invention is a tax information management device for managing tax information used in calculating the tax base amount of fixed asset tax, comprising: an acquisition unit that acquires usage status information indicating the usage status of land or buildings; a storage unit that stores a plurality of tax information including a plurality of land tax information associated with a plurality of land identification information for identifying land, and a plurality of house tax information associated with a plurality of house identification information for identifying houses; and an update unit that determines that there is an error in the house tax information when the usage status information indicates that a house built on land corresponding to one of the plurality of land identification information is destroyed, and house tax information associated with the house identification information corresponding to the first land identification information is stored in the storage unit.

[0089] The update unit may, if it determines that in the usage status information there is no taxable house on the land corresponding to the first land identification information, and that the house tax information associated with the house identification information corresponding to the first land identification information is stored in the storage unit and that there is an error in the said house tax information, register the house tax information of the taxable house in association with the house identification information corresponding to the first land identification information so that it is not subject to taxation.

[0090] Furthermore, the update unit 133 refers to information different from the house identification information to determine whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house identification information. Information different from the house tax information includes, for example, (1) electronic registration data (land registration information and house registration information), (2) land tax information, or (3) usage status information, and other external information.

[0091] Furthermore, the update unit 133 may determine whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house identification information indicated by the registration information, in response to the acquisition unit 131 acquiring the registration electronic data including the registration information from the server 3. For example, the update unit 133 may determine whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house identification information indicated by the registration information when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3.

[0092] Furthermore, the update unit 133 updates the property tax information if it determines that there is an error in the property tax information. On the other hand, the update unit 133 does not update the property tax information if it determines that there is no error in the property tax information.

[0093] Furthermore, the update unit 133 may determine whether or not there is an error in the house tax information read from the storage unit 12 based on other information that is different from the tax information stored in the storage unit 12 in association with at least some of the house identification information among the multiple house identification pieces of information.

[0094] Although the present invention has been described above using embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of its gist. For example, all or part of the apparatus can be configured by functionally or physically distributing and integrating in any unit. Furthermore, new embodiments resulting from any combination of multiple embodiments are also included in the embodiments of the present invention. The effects of the new embodiments resulting from the combinations are combined with the effects of the original embodiments. [Explanation of Symbols]

[0095] 1. Tax information management device 2 Information terminals 3 Servers 4. Taxable base calculation device 11 Communications Department 12 Storage section 13 Control Unit 131 Acquisition Department 132 Information Provision Department 133 Update Department 1a Tax information management device

Claims

1. A tax information management device that manages tax information used in calculating the taxable base amount for fixed asset tax, A storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, An update unit determines that there is an error in the land tax information if the house tax information stored in the storage unit in association with one of the multiple house identification pieces of first house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land. A tax information management device having the following features.

2. The update unit determines that no residential building is built on the land corresponding to the first building identification information, and that the special provision for residential land is applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first building identification information, and that there is an error in the said land tax information, then updates the land tax information stored in the storage unit in association with the land identification information corresponding to the first building identification information to a state in which the special provision for residential land is not applied. The tax information management device according to claim 1.

3. A tax information management device for managing tax information used in calculating the tax base amount for fixed asset tax, A storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, An update unit determines that it is necessary to update the land tax information if the house tax information stored in the storage unit in association with one of the multiple house identification pieces of first house identification information does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land. A tax information management device having the following features.

4. If the update unit determines that there is no residential building on the land corresponding to the first house identification information, and that the special provision for residential land is applied in the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information, and that it is necessary to update the land tax information, it updates the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information to a state in which the special provision for residential land is not applied. The tax information management device according to claim 3.

5. A tax information management device for managing tax information used in calculating the tax base amount for fixed asset tax, A storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, If the house tax information stored in the storage unit in association with one of the multiple house identification pieces, and the house tax information stored in the storage unit in association with the land identification information corresponding to the first house identification piece, does not indicate that a residential house is built on the land corresponding to the first house identification piece, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification piece, applies the special provision for residential land, then the update unit updates the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification piece to a state in which the special provision for residential land does not apply. A tax information management device having the following features.

6. When the update unit updates the land tax information to a state in which the special provision for residential land is not applied, the update unit further comprises a calculation unit that calculates the tax base amount based on the updated land tax information. The tax information management device according to claim 2, 4, or 5.

7. It further has an acquisition unit that obtains registration information from the Legal Affairs Bureau, The update unit determines, in response to the acquisition unit acquiring the registration information, whether or not there is an error in the land tax information associated with the land identification information indicated by the registration information. The tax information management device according to claim 1 or 2.

8. A tax information management method, which is performed by a computer, for managing tax information used in calculating the tax base amount of fixed asset tax, The steps include: referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, determining that there is an error in the land tax information if the house tax information stored in the storage unit in association with one of the multiple house identification information, first house identification information, does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land; A method for managing tax information.

9. A tax information management method, which is performed by a computer, for managing tax information used in calculating the tax base amount of fixed asset tax, Steps to determine that the land tax information needs to be updated, by referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, if the house tax information stored in the storage unit in association with one of the multiple house identification information, the house tax information does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land. A method for managing tax information.

10. A tax information management device that manages tax information used for calculating the tax base amount of fixed asset tax, which is executed by a computer, The steps include: referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, and updating the land tax information stored in the storage unit in association with one of the multiple house identification information, in the case that the house tax information stored in the storage unit in association with one of the multiple house identification information, in association with a first house identification information, does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land, to a state in which the special provision for residential land does not apply; A method for managing tax information.

11. A computer, The steps include: referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, determining that there is an error in the land tax information if the house tax information stored in the storage unit in association with one of the multiple house identification information, first house identification information, does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land; A program that executes something.

12. A computer, Steps to determine that the land tax information needs to be updated, by referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, if the house tax information stored in the storage unit in association with one of the multiple house identification information, the house tax information does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land. A program that executes something.

13. A computer, The steps include: referring to a storage unit that stores multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying houses, and updating the land tax information stored in the storage unit in association with one of the multiple house identification information, in the case that the house tax information stored in the storage unit in association with one of the multiple house identification information, in association with a first house identification information, does not indicate that a residential house is built on the land corresponding to the first house identification information, and the land tax information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies the special provision for residential land, to a state in which the special provision for residential land does not apply; A program that executes something.

Images