JP4850388B2 - Fixed asset processing system and method, and computer program - Google Patents

Description

  The present invention relates to a fixed asset processing system and method, and a computer program.

As a conventional technique used in the rental (lease) business, Patent Document 1 can automate information management related to the lease fee for each equipment, and can easily realize the association between the management number of the leasing company and the management number of the lease user. It describes a technology that reduces the processing load of leased property management and improves the efficiency of leased property management.
Patent Document 2 describes a technology for managing information exchanged between a user and a trader regarding a product such as an automobile and providing the information to the convenience of the user. .
Further, Patent Document 3 relates to a lease accounting processing apparatus that performs accounting processing such as the depreciation amount equivalent of a lease item, and performs an integrated process for lease contract information management and accounting processing on the lease lessee side. It describes a technology that realizes unified management of various information related to lease transactions and accounting processing by operation, and simplification of lease accounting processing.
JP 2002-083234 A JP 2002-073793 A Japanese Patent Application Laid-Open No. 08-069503

Rental of products such as equipment (information-related equipment such as computers, office equipment such as copiers and multi-function machines, industrial and machine tool manufacturing machines, civil engineering construction machines, security equipment and vending machine service machinery and equipment, medical equipment, etc.) In the (lease) business, the rental (lease) company must declare the depreciable asset tax of the product rented (lease) to the customer. For example, if a device manufacturer rents a device to a customer, the device manufacturer must file a depreciable asset tax for the city where the customer installed the device. Therefore, there are situations where equipment manufacturers have to declare depreciable asset tax to thousands of municipalities when there are rental customers all over the country, for example, equipment manufacturers are doing direct sales business. It can happen. This was a very complicated and burdensome work for the rental company.
However, Patent Documents 1 to 3 can manage charges, forms, depreciation expenses, customer information, product information, and the like related to leases, but provide information on tax declarations for rented (lease) products. There is no mention of that.

  The present invention has been made in view of such circumstances, and automatically generates information for declaring property tax in rental (lease) business, thereby supporting complicated property tax reporting. It is an object of the present invention to provide a fixed asset processing system and method and a computer program capable of performing the same.

In order to solve the above-described problems, the present invention stores the price for each type of the rented or leased product and information on the installation location of each product, and starts the contract for each rented or leased product. When the storage means for further storing the date and the transaction slip data of the order slip are input, the slip number and the detail number in the transaction slip data and the information on the type of the product are written in the storage means in association with each other, When the product type information set in the transaction slip data and the price information of the product are associated and written to the storage means, and the transaction slip data of the shipping slip is input, the transaction slip data in response to the slip number and item number and types of information items, write information unique number of items in the transaction slip data in the storage means When the transaction slip data of the shipping report is input, the information on the installation location in the transaction slip data is stored in the storage means corresponding to the product type and unique number information in the transaction slip data. writes, rental or lease agreement enabling the said document number and item number of the goods the, or, and the type and serial number of the products of the products that enable the rental or lease agreement, the input of the contract start date receiving the entered slip number and the item number, or, with the write inception date write No transaction processor in the storage means in response to the type and serial number of the product of the product that has been input, the By converting the information of the installation location in the storage means into a municipality code indicating the municipality to which the local tax is to be reported, And determines a has been local tax return destination city for the product, the price corresponding to the type of quotient goods in the storage means, and acquisition of the asset represented by the contractual start date associated with the item Reads the date , uses the price of the product as a parameter, calculates each value used for depreciable asset tax according to a predetermined calculation formula according to the acquisition date , summarizes it for each city code, and reports the local tax And a fixed asset processing unit for generating depreciable asset tax reporting information, which is information used for reporting depreciable asset tax.

Further, the present invention is the above-described fixed asset processing system, wherein the storage means corresponds to an acquisition date of each asset for which the product is rented or leased and a city code of the installation location of the product The fixed asset processing unit reads information on the type of the product for which the rental or lease contract has been validated and information on the installation location corresponding to the unique number of the product from the storage means, and converts the information into a city code The storage means that associates the type of the product that has been converted and validated the rental or lease contract and the unique number of the product, the converted municipality code, and the acquisition date of the asset indicating the contract start date The transaction processing unit, when the installation location of the rental or leased product is changed, the transaction number of the product changed installation location and The slip number and the details entered by receiving the input of the detailed number, the type of the product whose installation location has been changed and the unique number of the product, and the changed installation location and installation location change date information The city code of the product whose installation location has been changed, which is specified by the number or the type of product and the unique number of the product, is read from the storage means, and the city code of the installation location after the change And the fixed asset processing unit determines that the municipality code read from the storage means is different from the municipality code of the installation location after the change. The type of the product whose installation location is changed and the unique number of the product, the city code of the installation location after the change, and the acquisition date of the asset indicating the installation location change date Write to the storage means, read the price corresponding to the product type, the acquisition date of the asset associated with the product and the city code from the storage means, and use it for depreciable asset tax by the calculation formula Each value is calculated, and the depreciable asset tax return information is generated for each city code.
Further, the present invention is the above-described fixed asset processing system, wherein the transaction processing unit is configured to provide a slip number and a detailed number of the product for which the rental or lease contract is terminated, or the product for which the rental or lease contract is terminated. In response to the input of the type and unique number of the product and the contract end date, the storage means is associated with the entered slip number and detail number of the product, or the type of product and the unique number of the product. The contract end date is written, and the fixed asset processing unit sets a retirement date of the asset indicating the contract end date in the storage means in association with the type of the product for which the rental or lease contract is ended and the unique number of the product. Write, the municipality code of the product for which the installation location read from the storage means by the transaction processing unit has been changed, and the changed installation location If it is determined that the city code is different, the storage location change date is stored in the storage means in association with the type of the product whose installation location has been changed and the unique number of the product and the read city code. writing removal却日assets showing a, based on the acquisition date and lean却日assets in said storage means, for generating the amortized asset tax return information in return period tax of interest, characterized in that.

Further, the present invention is a fixed asset processing system described above, the storage unit, pairs further stores amortized asset tax return information before the filing period than reporting period tax the elephants, the fixed assets processor refers to the storage unit, and the subject to tax the price of products that are rented or leased to reporting period of information, and the front of the depreciable assets tax return information from the reporting period of the tax to be the target, assets Based on the acquisition date and the retirement date, property tax reporting information for the target reporting period is generated.

Further, the present invention is a fixed asset processing method used in a fixed asset processing system for generating depreciable asset tax reporting information, which is information used for depreciable asset tax reporting,
The fixed asset processing system stores information on the price of each type of rental or leased product and information on the installation location of the product, and further stores the contract start date of the rental or leased product. In the fixed asset processing system, the transaction processing unit associates the slip number and item number in the transaction slip data and information on the product type when the transaction slip data of the order slip is input. The product type information set in the transaction slip data and the price information of the product are written in association with the storage unit, and the transaction slip data of the shipping slip is input. If, in response to the slip number and item number and types of information items in the transaction slip data, the transaction slip data When the transaction slip data of the shipping report is input, the transaction slip corresponding to the product type and unique number information in the transaction slip data is written in the storage means. The information of the installation location in the data is written in the storage means, and the slip number and the detail number of the product for which the rental or lease contract is validated, or the type of the product for which the rental or lease contract is validated and the uniqueness of the product The contract start date is stored in the storage unit in response to the input of the slip number and the detail number, or the input type of the product and the unique number of the product. writing, fixed assets processing unit, the location information in the storage means to the municipality code indicating the declaration destination city local tax which the location belongs By performing conversion, and determines the return destination of the region of each rental or lease contracted local taxes of goods, prices in response to the type of quotient goods in the storage means, and, associated with the product the Reads the acquisition date of the asset indicated by the contract start date, calculates the value used for the depreciable asset tax according to the predetermined calculation formula according to the acquisition date, using the product price as a parameter, and calculates the city code The fixed asset processing method is characterized in that the depreciable asset tax reporting information is generated for each local tax reporting destination.

Further, the present invention is a computer program used in a fixed asset processing system for generating depreciable asset tax reporting information, which is information used for depreciating asset tax reporting,
The storage unit stores the price for each type of the rented or leased product and information on the installation location of the product, and further stores the contract start date of the rented or leased product individually . When transaction slip data is input, the slip number and item number in the transaction slip data and the information on the type of product are written in the storage means in association with each other, and the product set in the transaction slip data A step of associating the type information and the price information of the product in the storage means, and when the transaction slip data of the shipping slip is input, the slip number and the detail number in the transaction slip data and the type of the product Corresponding to the information, the step of writing the unique number information of the product in the transaction slip data into the storage means, When the document data is inputted, the transaction corresponding to the type and the unique number of information items from the slip data, writing the information of the location in the transaction slip data in the storage means, rent or lease The slip number and description number of the product for which the product has been activated, or the type of the product for which the rental or lease contract has been validated, the unique number of the product, and the contract start date, and the entered slip number And writing the contract start date in the storage unit corresponding to the item number or the type of the product and the unique number of the product, and information on the installation location in the storage unit The locality of each rental or leased product by converting it to a city code that indicates the city where the local tax is filed And determines the return destination of the region, the price corresponding to the type of quotient goods in the storage unit, and reads the acquisition date of the asset represented by the contractual start date associated with the item, price of the product As a parameter, each value used for the depreciable asset tax is calculated by a predetermined calculation formula according to the acquisition date and summarized for each city code, and the depreciable asset tax report information to the local tax report destination A computer program for causing a computer to execute the step of generating

  According to the present invention, based on information on the rental contract such as the price of the product rented (leased) to the customer, the installation location at the rental destination, the rental period, etc., the municipality where the local tax is declared for the rented product is determined. In addition, information for filing a depreciable asset tax during the tax filing period for each filing destination can be automatically generated. Moreover, even when the installation location of the rented product is changed, it is possible to generate information for reporting the depreciable asset tax to an appropriate report destination.

Hereinafter, an embodiment of the present invention will be described with reference to the drawings.
FIG. 1 is a schematic diagram for explaining a processing outline of a fixed asset processing system 1 according to an embodiment of the present invention. Here, it is assumed that a rental company that rents or leases goods has the fixed asset processing system 1. In addition, products that are rented or leased by rental companies (hereinafter referred to as rental products) are computers and other information-related equipment, copiers / multifunction machines, office equipment, industrial and machine tool manufacturing machines, civil engineering construction machines, and security equipment. -Equipment such as vending machines, service equipment, and medical equipment. A specific example of the rental business procedure in this rental company is shown below.

(1) A rental company receives an equipment rental contract from a customer and creates an order receipt. Based on the created order slip, a customer (customer), slip date, posting date, rental device model, quantity, product price, and the like are input to the fixed asset processing system 1.
(2) When the rental company confirms the order for the rental contract based on the customer's credit check, the rental company arranges the shipment of the ordered rental equipment and assigns a service person for installation. As a result, an installation instruction is created that includes information such as the business partner, the service representative in charge, the type of rental equipment, the warehouse where the rental equipment is stored, and the installation location of the rental equipment designated by the customer.
(3) The rental company's distribution center ships rental equipment according to the installation instructions. At the time of shipment, a shipping slip including information such as a business partner, the model and serial number of the rental equipment that has been shipped, the warehouse of the delivery source, and the installation location designated by the customer is created and input to the fixed asset processing system 1.
(4) The service staff will install the rental equipment at the location specified by the customer. After the installation, an installation report including information such as the business partner, the model and serial number of the installed rental device, and the actual installation location is created and input to the fixed asset processing system 1.
(5) The rental company validates the rental contract for the installed rental equipment. As a result, in the fixed asset processing system 1, information included in each transaction slip, such as the model and product price of the rental equipment based on the order slip, the serial number of the rental equipment based on the shipping slip, and the location information based on the installation report Fixed asset data is created from
(6) Based on the fixed asset data created in (5), the fixed asset processing system 1 is a depreciable asset for declaring a fixed asset tax to each municipality that is a tax return destination for the target tax year. Generate and output tax return information.

  FIG. 2 is a block diagram showing a configuration of the fixed asset processing system 1 according to the embodiment. The fixed asset processing system 1 includes a transaction processing unit 10 and a fixed asset processing unit 20 as functions for performing data processing. In addition, the fixed asset processing system 1 includes a transfer processing table storage unit 31 for storing data used for data processing of the transaction processing unit 10 and the fixed asset processing unit 20, an asset transaction DB (database) 32, a price DB 33, an equipment location. DB34, fixed asset DB35, old tax report DB36, and new tax report DB37 are provided.

  The posting processing table storage unit 31 corresponds to each transaction slip type indicating the type of transaction slip such as an order slip, shipping slip, installation report, etc., and items required as transaction slip data, and The transfer processing table describing the asset transaction DB 32, the price DB 33, and the transfer destination item area in the device location DB 34 corresponding to the item is stored.

The asset transaction DB 32 is a database that accumulates asset transaction data indicating information on rental contracts. Asset transaction data includes business partner, slip date, posting date, slip number identifying the rental slip transaction slip, detail number identifying the details included in the rental contract, rental equipment quantity, rental equipment model and serial number It consists of information such as rental period.
The price DB 33 stores a product price corresponding to the model of each rental device.
The device location DB 34 stores device location data including information such as the model and serial number of the rental device, the warehouse at the delivery source, and the installation location.

The fixed asset DB 35 stores fixed asset data including information such as the model and serial number of the rental equipment, the city code indicating the region where the local tax is filed, the asset acquisition price, the acquisition date and the disposal date of the asset (rental equipment). I remember it.
The new tax reporting DB 37 accumulates information necessary for reporting property tax in the tax reporting year of the tax to be processed. Here, depreciable asset tax consisting of information such as the model and serial number of each rental device, city code indicating the property tax declaration area, asset acquisition price, tax book value, appraisal value, decision price, taxable standard amount, etc. The tax filing data (depreciable asset tax filing information) for filing is stored.
The old tax reporting DB 36 accumulates information necessary for reporting the property tax in the previous year for the tax reporting period to be processed. Here, tax reporting data for depreciating the depreciable asset tax of the previous fiscal year against the tax reporting year of the tax to be processed (model and serial number of each rental device, city code, asset acquisition value, tax book value, (Evaluation amount, decision price, standard tax amount, etc.) are stored.

The transaction processing unit 10 includes a data input unit 11, a transfer processing unit 12, and a slip output unit 13 as processing functions.
The data input unit 11 functions as an interface that receives input of transaction slip data such as order slips, shipping slips, and installation reports, slip output instruction data, validation and termination of rental contracts, and data related to changing the location of rental equipment. To do. That is, the data input unit 11 obtains data input to the fixed asset processing system 1 and performs a process of transferring it to the transfer processing unit 12 and the slip output unit 13. The transaction slip data includes a transaction slip type and item data corresponding to the transaction slip type (for example, a customer, the type of rental equipment, etc.).
In order to manage the rental contract, the posting processing unit 12 refers to the posting processing table in the posting processing table storage unit 31 for the necessary items in the input transaction slip data. A process of transferring to the item area of the DB 33 and the device location DB 34 is performed. In addition, a process of transferring data related to the activation and termination of the rental contract and the change of the installation location of the rental device to predetermined item areas of the asset transaction DB 32 and the device location DB 34 is performed.
The slip output unit 13 refers to the asset transaction DB 32 and the equipment location DB 34 and creates a rental contract installation instruction for which the order has been confirmed.

The fixed asset processing unit 20 includes a fixed asset data generation unit 21 and a tax processing unit 22 as processing functions.
The fixed asset data generation unit 21 refers to the asset transaction DB 32, the price DB 33, and the device location DB 34, generates fixed asset data, and stores the fixed asset data in the fixed asset DB 35.
The tax processing unit 22 uses the fixed asset data in the fixed asset DB 35 and the previous year tax return data in the old tax return DB 36 to tax the depreciable asset tax in the tax return year of the target tax. A standard amount or the like is calculated, and processing for accumulating the tax reporting data including the various calculation results in the new tax reporting DB 37 is performed.

Next, an example of a usage pattern of the fixed asset processing system 1 will be described.
FIG. 3 shows an example of a usage pattern of the fixed asset processing system 1 using a network. In the example of FIG. 3, the fixed asset processing system 1 and the fixed asset processing system 1 are connected to a private network such as a LAN (Local Area Network), a public network such as the Internet or a telephone network, or a network N formed by a combination thereof. A plurality of terminal devices 2-1, 2-2,..., 2-n (hereinafter collectively referred to as “terminal device 2”) to be used are connected. As a result, transaction slip data generated at each location, each department, or each distribution center is input from the terminal device 2 to the fixed asset processing system 1 via the network N. The fixed asset processing system 1 is transmitted via the network N. The received transaction slip data is processed. Further, from each terminal device 2, it is possible to refer to the tax reporting data in the new tax reporting DB 37 obtained by the fixed asset processing system 1 and information in other DBs. The fixed asset processing system 1 can also be used stand-alone.

Next, the operation of the fixed asset processing system 1 will be described.
FIG. 4 is a flowchart of transaction slip data input processing in the transaction processing unit 10. In the transaction slip data input process, the transaction slip data is input and necessary items are transferred to the asset transaction DB 32.
First, the data input unit 11 which is a function of the transaction processing unit 10 of the fixed asset processing system 1 receives input of transaction slip data based on an order slip of a rental contract (step S110). Then, the data input unit 11 passes the input transaction slip data to the transfer processing unit 12. The posting processing unit 12 searches the posting processing table in the posting processing table storage unit 31 using the transaction slip type indicated in the input transaction slip data as a key. As a result, the items to be posted in the transaction slip data and the transfer destination item areas in the asset transaction DB 32, the price DB 33, and the device location DB 34 for these items are acquired (step S120). Then, the posting processing unit 12 posts the item data in the input transaction slip data to the item areas in the asset transaction DB 32, the price DB 33, and the equipment location DB 34 acquired in Step S120 (Step S130).

  When transaction slip data for a sales order is entered, this transaction slip data includes a transaction slip type indicating that it is a sales order slip, slip number, business partner, slip date, posting date, item number, and rental equipment model. , Item data corresponding to the order slip such as quantity and product price. Through the above processing, the posting processing unit 12 stores the slip number, the business partner, the slip date, the posting date, the detail number, the rental equipment model, the quantity, and the product price in the transaction slip data in the asset transaction DB 32, respectively. Post the asset transaction data in the item area of slip number, business partner, slip date, posting date, item number, rental equipment model, and quantity. Furthermore, the item data of the rental equipment model and the product price in the transaction slip data is transferred to the item area of the model and the product price in the price DB 33, respectively.

FIG. 5 is a flowchart of the slip output process.
When a rental company confirms an order for a rental contract, the rental company arranges shipment of rental equipment and assigns service personnel for installation. The data input unit 11 of the fixed asset processing system 1 receives an input of a slip number of a rental contract for which an order has been confirmed (or a detail number if the order is confirmed for each detail) as an installation instruction (slip) output instruction. (Step S210). Then, the slip output unit 13 of the fixed asset processing system 1 allocates a stock and assigns a service person to the rental contract for which the order has been confirmed (step S220). This is performed as follows, for example. The slip output unit 13 reads the model of the rental device from the asset transaction data in the asset transaction DB 32 corresponding to the input slip number. Then, the rental equipment that has not been allocated is allocated with reference to the inventory DB (not shown) in FIG. 2 that manages the type of rental equipment, storage warehouse, and unallocated / allocated information. Furthermore, referring to a schedule DB (not shown in FIG. 2) that manages information on service staff affiliation and work schedule, the schedule belongs to a distribution center in charge of shipment from the warehouse where the allocated rental equipment is stored, Assign free service personnel to. Alternatively, the operator may reserve and input the rental equipment, storage warehouse, and service staff in charge. As a result, the slip output unit 13 creates and outputs an installation instruction including information such as a business partner, a service person in charge, a slip number, a detail number, a rental device model, a stored warehouse, and an installation location. (Step S230).

  Subsequently, when the rental equipment is shipped based on the installation instruction, transaction slip data based on the shipping slip is input to the fixed asset processing system 1. This is processed in the same manner as the transaction slip data input process shown in FIG. This transaction slip data includes items such as the transaction slip type indicating that it is a shipping slip, slip number, item number, business partner, model and serial number of the rental equipment that was shipped, warehouse of the issuer, designated installation location, etc. Data. Then, the serial number in the transaction slip data is referred to in the asset transaction DB 32 corresponding to the slip number, item number and model in the transaction slip data by referring to the transfer processing table in the posting processing table storage unit 31. Post to the serial number field of the asset transaction data. Further, the item data such as the model and serial number of the rental equipment that has been shipped and the warehouse are transferred to the model and serial number of the equipment location data in the equipment location DB 34 and the item area of the warehouse, respectively.

  When the installation of the rental equipment is completed, transaction slip data based on the shipment report is input to the fixed asset processing system 1. This is similarly processed according to the transaction slip data input process shown in FIG. The transaction slip data of the shipping report includes a transaction slip type indicating that it is a shipping report, and item data such as a business partner, a slip number, a detail number, a model and serial number of a shipped rental device, and an installation location. Then, by referring to the transfer processing table in the transfer processing table storage unit 31, the installation location in the transaction slip data is changed to the device location in the device location DB 34 corresponding to the model and serial number in the transaction slip data. Post to the item area of the data location.

FIG. 6 is a flowchart of fixed asset data generation processing.
After installing the rental equipment, activate the rental contract. In this case, the data input unit 11 of the fixed asset processing system 1 receives input of data relating to rental activation (rental activation data) (Yes in step S310). The rental activation data includes information such as the slip activation target slip number and detail number (or the rental device model and serial number), the rental start date, and the like. Thereby, the posting processing unit 12 posts the rental start date in the rental period of the asset transaction data in the asset transaction DB 32 corresponding to the slip number and the detail number in the rental validation data.

Subsequently, the fixed asset data generation unit 21 acquires information for generating fixed asset data from the asset transaction DB 32, the price DB 33, and the device location DB 34 (step S320). That is, first, the rental device model, serial number, and rental start date are acquired from the asset transaction data in the asset transaction DB 32 corresponding to the slip number and detail number input as the rental validation data. Further, the product price corresponding to the rental device model is acquired from the price DB 33. In addition, the installation location corresponding to the model and serial number of the rental device is acquired from the device location DB 34.
Next, the fixed asset data generation unit 21 generates fixed asset data based on the acquired information and registers it in the fixed asset DB 35 (step S330). That is, the model, serial number, product price, and rental start date of the rental device acquired in step S320 are transferred to the item area of the fixed asset data model, serial number, asset acquisition price, and acquisition date in the fixed asset DB 35. Further, the installation location is converted into a municipality code indicating the municipality to which the local tax report belongs, and is posted to the fixed asset DB 35.

FIG. 7 is a flowchart of rental contract termination processing.
When the rental contract is terminated, the data input unit 11 of the fixed asset processing system 1 receives input of data relating to the termination of the rental contract (rental contract termination data) (step S410). The rental contract end data includes information such as the slip number and the detail number (or the model and serial number of the rental device) of the rental contract end, the rental end date, and the like. Thereby, the posting processing unit 12 sets the rental end date in the asset transaction data in the asset transaction DB 32 corresponding to the slip number and the detail number in the input rental contract end data (step S420). Further, the fixed asset data generation unit 21 reads out the model and serial number of the rental device whose rental contract has ended from the asset transaction data. Then, the rental end date is posted on the retirement date of the fixed asset data in the fixed asset DB 35 corresponding to the read rental device model and serial number (step S430).

FIG. 8 is a flowchart of the installation location change process.
When the installation location of the rental device is changed by the customer, the data input unit 11 of the fixed asset processing system 1 receives the installation location change data (step S510). The installation location change data includes information such as the rental contract slip number and detail number (or rental equipment model and serial number), the installation location change date, the changed installation location, etc. for the rental equipment whose installation location has been changed. .

  The transfer processing unit 12 reads the model and serial number of the rental device whose installation location has been changed from the asset transaction data in the asset transaction DB 32 corresponding to the slip number and the detail number in the input rental contract end data. Then, the installation location is read out from the device location data in the device location DB 34 corresponding to the read rental device model and serial number, and compared with the changed installation location, the change of the municipality where the local tax is reported is changed. It is determined whether or not the change is accompanied (step S520). If it is a change in the installation location in the municipality where the same local tax is filed, the changed installation location in the installation location change data is posted to the installation location of the device location data in the device location DB 34, and the processing is performed. The process ends (step S530).

  On the other hand, in the case of a change in the installation location accompanied by a change in the local tax return destination, the municipality before the change of the installation location is disposed of, and further, the municipality after the change of the installation location is processed. Process. That is, first, the transcription processing unit 12 transcribes the changed installation location in the installation location change data to the installation location of the device location data in the device location DB 34. Subsequently, the fixed asset data generation unit 21 retires the fixed asset data in the fixed asset DB 35 corresponding to the model and serial number of the rental device whose installation location has been changed as the installation location change date in the installation location change data. The date is posted (step S540). Furthermore, the fixed asset data generation unit 21 stores the model and serial number of the rental asset whose installation location has been changed, the model and serial number of the fixed asset data to be newly registered in the fixed asset DB 35, the product price, and the installation location change date. Post to the item area of asset acquisition price and acquisition date. In addition, the municipality code of the local tax reporting destination to which the changed installation location belongs is posted to the installation location in the new fixed asset data (step S550).

Below, the setting example of asset transaction DB32, price DB33, apparatus location DB34, and fixed asset DB35 is demonstrated.
FIG. 10 shows a setting example of the asset transaction DB 32. In the figure, the rental contract of the slip number “nnnn” has two details of the specification numbers “001” and “002”, and the customer is “XX Corporation”. The rental contract item number “001” of the slip number “nnnn” is the rental device model “A500”, the quantity “1”, the serial number of the allocated rental device is “001”, and the rental period Since only the rental start date is set, it indicates that the rental is in progress. Also, the rental contract specification number “002” is the rental equipment model “A300”, the quantity “1”, and the reserved rental equipment serial number “001”. Since the end date is set, it indicates that the rental contract has ended. Further, asset transaction data identified by the slip number “mmmm” and the detail number “001” is stored.

  FIG. 11 shows a setting example of the price DB 33. In the figure, the product prices of the rental devices of the models “A500” and “A300” are “1,000,000 yen” and “800,000 yen”, respectively.

  FIG. 12 shows a setting example of the device location DB 34. In the figure, the rental equipment of model “A500” and serial number “001” is shipped from “A warehouse”, and the installation location is “X prefecture X city X ward XX building X floor”. Yes. Similarly, the rental equipment of model “A300” and serial number “001” is shipped from “A warehouse”, the installation location is “Y prefecture Y town YYY”, model “A300” and serial number “002”. The rental equipment is shipped from “B warehouse” and the installation location is “Z prefecture Z city ZZZ”.

  FIG. 13 shows a setting example of the fixed asset DB 35. In the figure, the rental equipment with model “A500” and serial number “001” is installed in the municipality (“X prefecture X city X ward”) of the local tax indicated by the city code “XXXX”. The asset acquisition price corresponding to the product price and the acquisition date corresponding to the rental start date are set. Rental equipment of model “A300” and serial number “001” is installed in the municipality (“Y prefecture Y town”) where the local tax is indicated by the municipal code “YYYY”. It shows that a corresponding asset acquisition price, an acquisition date corresponding to the rental start date, and a retirement date corresponding to the rental end date are set. Rental equipment of model “A300” and serial number “002” is installed in the municipality (“Z Prefecture Z City”) of the local tax indicated by the municipality code “ZZZ”, and the asset acquisition price (Product price) and acquisition date (rental start date) are set.

  FIG. 9 is a flowchart of the fixed asset tax reporting information generation process in the tax processing unit 22 of the fixed asset processing unit 20. This process is started at a predetermined timing or according to a user instruction. Here, “previous year” indicates the tax reporting year of the tax subject to processing, and “previous year” refers to the tax reporting year one year before “previous year”, that is, the tax reporting year of the tax subject to processing. It means the year one year ago.

The tax processing unit 22 extracts the fixed asset data stored in the fixed asset DB 35 and the rental asset (assets) rented in the tax reporting year for which tax reporting data is to be generated. (Step S610). Then, the tax processing unit 22 obtains the asset acquisition price of the rental device from the extracted fixed asset data (step S620). The asset acquisition price for assets acquired prior to the previous year is calculated as follows.
Asset acquisition price (Declared year) = Previous asset acquisition price + Increase asset acquisition price in the previous year + Decrease asset acquisition price in the previous year. However, the previous asset acquisition price is indicated in the old result table 35 as the increased asset acquisition price and It is assumed that the reduced asset acquisition price is stored in a storage unit (not shown in FIG. 2).

Next, the tax processing unit 22 calculates an evaluation amount for each rental device (step S630). The evaluation amount of each rental device can be calculated as follows.
Rental equipment acquired (started rental) during the previous year:
Valuation amount = Asset acquisition price x {1-Depreciation rate x (1/2) x (1 + Increase depreciation rate)}
Rental equipment acquired (rental started) before the previous year:
Evaluation amount = previous year evaluation amount x {1-depreciation rate x (1 + increase depreciation rate)}

  Here, the “evaluation amount for the previous year” is stored as one item of the old tax return DB 36 and can be acquired by referring to this item. Further, the “depreciation rate” and “increase depreciation rate” are set in a table not shown in FIG. 2, and the tax processing unit 22 refers to this table to determine the depreciation rate of the rental equipment for which the evaluation amount is to be calculated. You can get an increased depreciation rate.

Next, the tax processing unit 22 calculates a report book value (step S640). The tax book value for each rental device can be calculated as follows.
Rental equipment acquired (started rental) during the previous year:
Reported value = Asset acquisition price-{Asset acquisition price x Depreciation rate x (Elapsed months / 12) x (1 + Increased depreciation rate)}
Rental equipment acquired (rental started) before the previous year:
Report book value = Previous year report book value-{Previous year report book value x Depreciation rate x (1 + Increase depreciation rate)}

  Here, the “previous year tax book value” is stored as one item of the old tax reporting DB 36 and can be obtained by referring to this item. “Elapsed months” is the depreciation start date, that is, the number of months from the month of acquisition date (rental start date) to December, and “acquisition date” is stored as one item of the fixed asset DB 35. It can be obtained by referring to the item. Further, the “depreciation rate” and “increase depreciation rate” are set in a table not shown in FIG. 2, and the tax processing unit 22 refers to this table to determine the depreciation rate of the rental equipment for which the tax book value is calculated. You can get an increased depreciation rate.

  In addition, in the calculation of the evaluation value and the tax book value, if there are special conditions such as a case where an amendment report is applied due to the application of incremental depreciation, processing is performed in consideration of those conditions.

  Next, the tax processing unit 22 performs a process for determining the determined price (step S650). The process of determining the determined price is performed as follows. The tax processing unit 22 compiles the asset acquisition price, the evaluation value, and the report book value for each rental device obtained in the processes in steps S620 to S640 for each local tax report destination unit such as a municipality. The local tax report destination is obtained by referring to the item “city code” of the fixed asset DB 35. Next, the tax processing unit 22 performs summation of the tax book value and sum of the evaluation value for each local tax report destination. Then, the tax processing unit 22 compares the sum of the report book value and the sum of the evaluation amount, and determines the one with the larger amount as the determined price.

Next, the tax processing unit 22 calculates a taxable standard amount (step S660). First, when it is determined that there is a special taxation based on information indicating the presence / absence of special taxation on an asset stored in advance and the special taxation rate (special rate), the special taxation rate is acquired. And the tax process part 22 calculates | requires a tax standard amount by the following.
If there is a special taxation:
Taxable standard amount = determined price x special rate If there are no special taxable cases:
Taxable standard amount = determined price

  The tax processing unit 22 associates various values, asset acquisition price, tax book value, evaluation value, determination price, taxable standard value, etc. obtained by the processing with the rental device model, serial number, and municipality code. Record in the new tax reporting DB 37 (step S670).

  FIG. 14 shows a configuration example of the new tax reporting DB 37. In the figure, the model “A500” in which the installation location is classified into the city code “XXXX”, the rental device with the serial number “001”, and the model “A300” in which the installation location is classified into the city code “YYYY”. ”, Rental equipment with serial number“ 001 ”, and model“ A300 ”whose installation location is classified into city code“ ZZZ ”, rental equipment with serial number“ 002 ”, asset acquisition price, report book value, It shows that the valuation amount, determined price, and taxable standard amount are set.

  As described above, the information necessary for declaring the depreciable asset tax is obtained by the fixed asset processing system 1. Then, the tax processing section 22 prints the asset acquisition value, tax book value, evaluation value, determination value, taxable standard amount of each local tax report destination on paper for each rental device model and serial number. Provides output functions such as output to a monitor. In addition, referring to the new tax declaration DB 37, information necessary for declaring depreciable asset tax is extracted and printed on paper or the like, or displayed on a monitor, in a format necessary for declaring property tax corresponding to each municipality. . Further, the fixed asset processing unit 20 has a function for responding to a tax amendment report and a function for simulating a depreciable asset tax in the filing year and the following year in order to confirm the future tax filing amount.

In the above-described embodiment, the fixed asset processing system 1 has been described as including the transaction processing unit 10 and the fixed asset processing unit 20, but the present invention is not limited to this. For example, the fixed asset processing system 1 includes only the fixed asset processing unit 20 and uses information from an external database equivalent to the asset transaction DB 32, the price DB 33, and the equipment location DB 34, and is necessary for declaring depreciable asset tax. You may perform the process which calculates | requires.
In the above-described embodiment, an example of rental has been described, but the same applies to a lease.

  The above-described fixed asset processing system 1 has a computer system therein. The process of operation of the fixed asset processing system 1 described above is stored in a computer-readable recording medium in the form of a program, and the above-described processing is performed by the computer system reading and executing this program. The computer system here includes an OS and hardware such as peripheral devices.

  In addition to ROM, “computer-readable recording medium” refers to a portable medium such as a magnetic disk, a magneto-optical disk, a CD-ROM, a DVD-ROM, or a storage device such as a hard disk built in a computer system. That means. Furthermore, the “computer-readable recording medium” refers to a volatile memory (RAM) inside a computer system that becomes a client or a system when a program is transmitted via a network such as the Internet or a communication line such as a telephone line. In addition, those holding programs for a certain period of time are also included.

The program may be transmitted from a computer system storing the program in a storage device or the like to another computer system via a transmission medium or by a transmission wave in the transmission medium. Here, the “transmission medium” for transmitting the program refers to a medium having a function of transmitting information, such as a network (communication network) such as the Internet or a communication line (communication line) such as a telephone line.
The program may be for realizing a part of the functions described above. Furthermore, what can implement | achieve the function mentioned above in combination with the program already recorded on the computer system, and what is called a difference file (difference program) may be sufficient.

It is a schematic diagram for demonstrating the outline | summary of the fixed asset processing system by one Embodiment of this invention. It is a block diagram which shows the structure of a fixed asset processing system. It is a figure which shows an example of the usage condition of the fixed asset processing system using a network. It is a flowchart of transaction slip data input processing. It is a flowchart of a slip output process. It is a flowchart of fixed asset data generation processing. It is a flowchart of a rental contract termination process. It is a flowchart of an installation location change process. It is a flowchart of a property tax report information generation process. It is a figure which shows an example of a structure of asset transaction DB. It is a figure which shows an example of a structure of price DB. It is a figure which shows an example of a structure of apparatus location DB. It is a figure which shows an example of a structure of fixed asset DB. It is a figure which shows an example of a structure of new tax return DB.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 ... Fixed asset processing system 10 ... Transaction processing part 11 ... Data input part 12 ... Transfer processing part 13 ... Slip output part 20 ... Fixed asset processing part 21 ... Fixed asset Data generation unit 22 ... Tax processing unit 31 ... Transfer processing table storage unit 32 ... Asset transaction DB
33 ... Price DB
34 ... Equipment location DB
35 ... Fixed asset DB
36 ... Old tax return DB
37 ... New tax return DB

Claims (6)

Storage means for storing the price for each type of the rented or leased product and information on the installation location of the product, and further storing the contract start date of the rented or leased product individually ;
When the transaction slip data of the order slip is input, the slip number and the detail number in the transaction slip data and the information on the type of product are written in the storage means in association with each other and set in the transaction slip data. Write information in the storage means in association with the information on the type of product and the price of the product,
When the transaction slip data of the shipping slip is inputted, the information on the unique number of the product in the transaction slip data is stored in correspondence with the slip number and the detail number in the transaction slip data and the information on the product type. Write on means,
When the transaction slip data of the shipping report is input, the location information in the transaction slip data is written into the storage means corresponding to the product type and unique number information in the transaction slip data. See
Received and entered the slip number and item number of the product for which the rental or lease contract has been activated, or the type and the unique number of the product for which the rental or lease contract has been activated, and the contract start date. said slip number and the item number or the type of the product that has been input and in response to a unique number of the items to write the contract start date in the storage unit write-free transaction processing portions,
Declaration of local tax for each rental or leased product by converting the information on the installation location in the storage means into a municipality code indicating the municipality to which the installation location belongs. While determining the previous city, read the price corresponding to the type of the product in the storage means and the acquisition date of the asset indicated by the contract start date associated with the product, the price of the product Each value used for depreciable asset tax is calculated according to a predetermined calculation formula according to the acquisition date using the above as a parameter, summarized for each municipality code, and declaring the depreciable asset tax to the local tax report destination A fixed asset processing unit that generates depreciable asset tax return information, which is information used for
A fixed asset processing system comprising:   The storage means further stores a correspondence between an acquisition date of the asset of each product for which a rental or lease contract has been made and a city code of the installation location of the product,
  The fixed asset processing unit
  The product for which the rental or lease contract is validated by reading out from the storage means the type of the product for which the rental or lease contract has been validated and the installation location information corresponding to the unique number of the product, and converting the information into a city code And writing to the storage means in association with the property number and the unique number of the product, the converted city code, the acquisition date of the asset indicating the contract start date,
The transaction processing unit, when the installation location of the rented or leased product is changed, the slip number and item number of the product whose installation location is changed, or of the product whose installation location is changed Receiving the input of the type and the unique number of the product, and the changed installation location and installation location change date information, the entered slip number and the detail number, or the product type and the unique number of the product The city code of the product whose installation location has been changed is identified from the storage means, and is determined whether it is different from the city code of the installation location after the change,
  The fixed asset processing unit
  When the transaction processing unit determines that the city code read from the storage means is different from the city code of the changed installation location, the type of the product and the product whose installation location has been changed A unique number, a city code of the installation location after the change, and an acquisition date of the asset indicating the installation location change date are written in the storage means,
Read the price corresponding to the type of product, the acquisition date of the asset associated with the product and the city code from the storage means, and calculate each value used for depreciable asset tax by the formula The depreciable asset tax return information is generated for each city code.
The fixed asset processing system according to claim 1. The transaction processing unit inputs the slip number and detail number of the product for which the rental or lease contract has been terminated, or the type of the product for which the rental or lease contract has been terminated and the unique number of the product, and the contract end date. Receiving and entering the contract end date in the storage means in association with the entered slip number and item number of the product, or the product type and the product unique number,
The fixed asset processing unit
Write the asset retirement date indicating the contract end date in the storage means in association with the type of the product for which the rental or lease contract has ended and the unique number of the product,
If the transaction processing unit determines that the city code of the product whose installation location read from the storage means has been changed is different from the city code of the changed installation location, the installation location is Write the retirement date of the asset indicating the installation location change date in the storage means in association with the type of the changed product and the unique number of the product and the read city code
Based on the acquisition date and lean却日assets in said storage means, for generating the amortized asset tax return information in return period tax of interest,
The fixed asset processing system according to claim 2 . It said storage means further stores the depreciation asset tax return information before the filing period than reporting period tax the Target,
The fixed asset processing unit refers to the storage means, information on the price of the product rented or leased during the tax reporting period, and a depreciable asset tax declaration before the tax reporting period. the group and information assets acquisition date and the removal却日, generates a fixed asset tax return information in return period to be the subject,
The fixed asset processing system according to claim 3 . A fixed asset processing method used in a fixed asset processing system for generating depreciable asset tax return information, which is information used for depreciable asset tax declaration,
The fixed asset processing system stores information on the price of each type of rental or leased product and information on the installation location of the product, and further stores the contract start date of the rental or leased product. A storage means,
In the fixed asset processing system,
Transaction processing department
When the transaction slip data of the order slip is input, the slip number and the detail number in the transaction slip data and the information on the type of product are written in the storage means in association with each other and set in the transaction slip data. Write information in the storage means in association with the information on the type of product and the price of the product,
When the transaction slip data of the shipping slip is inputted, the information on the unique number of the product in the transaction slip data is stored in correspondence with the slip number and the detail number in the transaction slip data and the information on the product type. Write on means,
When the transaction slip data of the shipping report is input, corresponding to the information on the type of product and the unique number in the transaction slip data, the information on the installation location in the transaction slip data is written in the storage means,
Received and entered the slip number and item number of the product for which the rental or lease contract has been activated, or the type and the unique number of the product for which the rental or lease contract has been activated, and the contract start date. The contract start date is written in the storage means corresponding to the slip number and the detail number, or the type of the product and the unique number of the product,
Fixed asset processing department
Declaration of local tax for each rental or leased product by converting the information on the installation location in the storage means into a municipality code indicating the municipality to which the installation location belongs. Along with determining the previous region, the price corresponding to the type of the product in the storage means and the acquisition date of the asset indicated by the contract start date associated with the product are read out, and the price of the product is set as a parameter By using a predetermined calculation formula according to the acquisition date, each value used for depreciable asset tax is calculated and summarized for each municipality code, and depreciable asset tax report information to the local tax report destination is generated. To
The fixed asset processing method characterized by the above-mentioned. A computer program used in a fixed asset processing system for generating depreciable asset tax return information, which is information used for depreciable asset tax declaration,
The storage unit stores the price for each type of the rented or leased product and information on the installation location of the product, and further stores the contract start date of the rented or leased product individually . When transaction slip data is input, the slip number and item number in the transaction slip data and the information on the type of product are written in the storage means in association with each other, and the product set in the transaction slip data Writing the type information and the price information of the product in association with each other in the storage means;
When the transaction slip data of the shipping slip is inputted, the information on the unique number of the product in the transaction slip data is stored in correspondence with the slip number and the detail number in the transaction slip data and the information on the product type. Writing to the means,
When the transaction slip data of the shipping report is input, the step of writing the location information in the transaction slip data in the storage means corresponding to the product type and unique number information in the transaction slip data ,
Received and entered the slip number and item number of the product for which the rental or lease contract has been activated, or the type and the unique number of the product for which the rental or lease contract has been activated, and the contract start date. Writing the contract start date in the storage means corresponding to the slip number and the detail number, or the inputted product type and the product unique number;
Declaration of local tax for each rental or leased product by converting the information on the installation location in the storage means into a municipality code indicating the municipality to which the installation location belongs. Along with determining the previous region, the price corresponding to the type of the product in the storage means and the acquisition date of the asset indicated by the contract start date associated with the product are read out, and the price of the product is set as a parameter By using a predetermined calculation formula according to the acquisition date, each value used for depreciable asset tax is calculated and summarized for each municipality code, and depreciable asset tax report information to the local tax report destination is generated. Step to do,
A computer program for causing a computer to execute.

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