JP7586460B2 - Used asset management system, program, and used asset management method - Google Patents

Description

The present invention relates to a used asset management system, program, and used asset management method for operating and managing used real estate assets, including land and buildings, as depreciable products.

In the traditional real estate industry, when trading real estate such as land and buildings, the assessed value of the land and the assessed value of the building are presented as an estimated selling price using the market price of land, the publicly announced price, the company's own sales examples, etc. In order to calculate a more objective expected transaction price in such real estate transactions, a real estate buying and selling system has been proposed, for example, as disclosed in Patent Document 1. In this real estate buying and selling system disclosed in Patent Document 1, a seller who plans to sell the real estate posts the real estate at a desired price set by the seller, and if there is a buyer who wants to purchase the posted real estate, the seller and the buyer can transact directly.

JP 2001-297145 A

However, in previous real estate transactions, the calculation of the transaction value of used assets relied on past cases and precedents, but when the transaction values of the land and buildings were not clearly separated, the method of apportionment became an issue, the standards became unclear, and there was a problem that the transaction of used assets did not meet the purpose of tax avoidance.

The present invention aims to provide a used asset management system, program, and method that clarify the criteria for calculating the transaction value of used assets in real estate transactions, and enable transactions of used assets to be in line with tax avoidance purposes.

In order to solve the above problems, the present invention is a used asset management system that evaluates the effects of acquiring a used asset and manages or operates the property related to the evaluation, and includes a useful life calculation unit that calculates the useful life of the used asset, a predicted income calculation unit that calculates a predicted income when the used asset is operated as a rental property while referring to rental demand data, a predicted sales income calculation unit that calculates a predicted sales income of the used asset while referring to actual sales data, a depreciation calculation unit that calculates an annual depreciation expense for the used asset based on the useful life calculated by the useful life calculation unit , a tax burden reduction calculation unit that calculates a tax burden reduction amount for the used asset using the annual depreciation expense calculated by the depreciation calculation unit , and an evaluation unit that calculates the value of the used asset based on the calculation results of the predicted income calculation unit, the predicted sales income calculation unit, the depreciation calculation unit, and the tax burden reduction calculation unit while referring to real estate information associated with the area to which the used asset to be evaluated belongs, and the evaluation unit calculates the value of the used asset using the referenced real estate information based on the location information of the object to be evaluated .

The present invention also provides a used asset management method for evaluating the acquisition effect of a used asset and managing or operating the property related to the evaluation, comprising:
(1) a useful life calculation step in which a useful life calculation unit calculates a useful life of a used asset;
(2) a revenue forecast calculation step of calculating a revenue forecast amount when the used asset is operated as a rental property while referring to rental demand data, and calculating a sales revenue forecast amount of the used asset while referring to sales performance data;
(3) a depreciation calculation step in which a depreciation calculation unit calculates an annual depreciation expense for the used asset based on the useful life calculated in the useful life calculation step;
(4) a tax burden reduction calculation step in which a tax burden reduction calculation unit calculates a tax burden reduction amount for a used asset by using the annual depreciation expense calculated in the depreciation calculation step ;
(5) an evaluation step in which the evaluation unit calculates the value of the used asset based on the calculation results of the income forecast calculation unit, the sales income forecast calculation unit, the depreciation calculation unit, and the tax burden reduction calculation unit while referring to real estate information associated with the area to which the used asset to be evaluated belongs;
Including,
The evaluation unit calculates the value of the used asset using real estate information referenced based on location information of the evaluation target .

The tax burden reduction calculation system and tax burden reduction calculation method according to the present invention described above can be realized by executing the program of the present invention written in a specific language on a computer. By installing such a program on a computer such as a user terminal or a web server and executing it on a CPU, a 3D graphic generation system having each of the above-mentioned functions can be easily constructed.

That is, the present invention is a used asset management program for evaluating the effect of acquiring a used asset and managing or operating the property related to the evaluation, the used asset management program comprising:
a useful life calculation unit for calculating a useful life of the used asset;
an income forecast calculation unit that calculates an income forecast amount in the case where the used asset is managed as a rental property while referring to rental demand data;
a sales income forecast calculation unit that calculates a sales income forecast amount of the used assets by referring to sales performance data;
a depreciation calculation unit that calculates an annual depreciation expense for the used asset based on the useful life calculated by the useful life calculation unit;
a tax burden reduction amount calculation unit that calculates a tax burden reduction amount for a used asset using the annual depreciation expense calculated by the depreciation calculation unit ;
An appraisal section that calculates the value of a used asset based on the results of calculations by the income forecast calculation section, the sales income forecast calculation section, the depreciation calculation section, and the tax burden reduction calculation section while referring to real estate information associated with the region to which the used asset to be appraised belongs.
Function as a
The evaluation unit calculates the value of the used asset using the referenced real estate information based on the location information of the object to be evaluated .

This used asset management program can be distributed, for example, via communication lines, and can also be transferred as a package application that runs on a stand-alone computer by recording it on a recording medium readable by a general-purpose computer. Specifically, the program can be recorded on a variety of recording media, including magnetic recording media such as flexible disks and cassette tapes, optical disks such as CD-ROMs and DVD-ROMs, and RAM cards. A computer-readable recording medium on which this program is recorded makes it possible to easily implement the above-mentioned system and method using a general-purpose computer or a dedicated computer, and also makes it easy to store, transport, and install the program.

In the above invention, it is preferable that the device further includes a memory unit that stores and holds the statutory useful life set for each building type, and the useful life calculation unit calculates the useful life by referring to the statutory useful life set in the memory unit.

In the above invention, it is preferable that the depreciation calculation unit calculates the value of the land included in the used assets and calculates the annual depreciation expense by subtracting the value of the land from the used assets , and the evaluation unit calculates the expected rental income based on the configuration of the building and evaluates the value of the land .

The used asset management system according to claim 1 or 2, characterized in that the depreciation calculation unit calculates the annual depreciation expense by calculating the value of the land included in the used assets and subtracting the value of the land from the used assets.

In the above invention, it is preferable that the depreciation calculation unit calculates the value of the land based on the ratio of the values of the building and land included in the used asset.

In the above invention, it is preferable to further include a sales income forecast calculation unit that calculates a sales income forecast amount, and a display information generation unit that calculates the acquisition effect using the tax burden reduction amount and the sales income forecast amount and generates display information to be displayed together with information on used assets.

According to the present invention, the useful life of a used asset is calculated, and the annual depreciation expense based on that useful life is used to calculate the tax burden reduction amount for the used asset, so that the standard for calculating the transaction price of a used asset in a real estate transaction is clarified, and the transaction of the used asset can be made consistent with the purpose of tax avoidance.

1 is a block diagram showing the overall configuration of a used asset management system according to an embodiment; FIG. 2 is a block diagram showing the internal configuration of a user terminal according to the embodiment. 2 is a block diagram showing a configuration of a functional module constructed on a CPU of a user terminal according to an embodiment. FIG. FIG. 2 is a flow diagram showing the operation of a used asset management service according to an embodiment. FIG. 1 is an explanatory diagram showing used assets in a used asset management service according to an embodiment. FIG. 2 is an explanatory diagram showing income tax and resident tax rates in the second-hand asset management service according to the embodiment. FIG. 11 is an explanatory diagram showing an example of calculation of depreciation in the used asset management service according to the embodiment. FIG. 13 is an explanatory diagram showing an income/expenditure simulation in the used asset management service according to the embodiment.

Below, an embodiment of the used asset management system according to the present invention will be described in detail with reference to the attached drawings. FIG. 1 shows the overall configuration of the used asset management system 1 according to this embodiment, and FIG. 2 shows the internal configuration of a user terminal used in the used asset management system 1. Note that the embodiment shown below is an example of an apparatus for embodying the technical idea of this invention, and the technical idea of this invention does not specify the material, shape, structure, arrangement, etc. of each component part as described below. The technical idea of this invention may be modified in various ways within the scope of the claims.

(Configuration of used asset management system)
The overall configuration of a used asset management system 1 according to this embodiment is shown in Figure 1. The used asset management system 1 is a system that evaluates the acquisition effect of used assets and manages or operates the properties related to the evaluation, and in this embodiment, as shown in the figure, is realized by executing the used asset management program of the present invention on an information management server 2 on the Internet 3.

Specifically, the used asset management program is executed on the control unit 22, which is the CPU of the information management server 2, causing the information management server 2 to operate on the Internet 3 as a platform for the used asset management system 1. In this embodiment, the used asset management system 1 is connected to a user terminal (PC 4 or smartphone 5), which is a client, via the Internet 3.

The Internet 3 includes wireless communication networks and is a distributed communication network constructed by interconnecting various communication lines (public lines such as telephone lines, ISDN lines, ADSL lines, and optical lines, dedicated lines, and wireless communication networks such as 5G, LTE, and 3G) using the communication protocol TCP/IP. This Internet 3 also includes LANs and Wi-Fi, such as intranets (networks within a company) and networks within a specific area (company, home, etc.).

The user terminals 4 and 5 are general-purpose information processing terminals equipped with communication functions and a CPU, and are used by users U1 or U2, etc., who receive the service. Various functions can be implemented on these user terminals 4 or 5 by installing various application software, and in this embodiment, dedicated software or applications are installed to cause the smartphone to function as a terminal device for the user. These information processing terminals can be realized by general-purpose personal computers and smartphones, as well as dedicated devices with specialized functions, and include tablet PCs, mobile computers, mobile phones, dedicated game consoles, etc.

The user terminals 4 and 5 are capable of running browser software (applications), and by accessing a website serving as a platform provided by the information management server 2 through this browser software, the user terminals 4 and 5 can function as an interface for a used asset management service. Note that in this embodiment, the information management server 2 serves as a platform that is accessed from the user terminal 4 or 5, but the system may be in a so-called stand-alone form that operates independently on the user terminal 4, 5, or the functions of the system may be shared between the information management server 2 and the user terminal 4 or 5, with the two operating in cooperation to form the system.

(1) Information Management Server 2
In this embodiment, the information management server 2 is a content server that distributes applications and content data, and is configured, for example, by a Web server, etc. This information management server 2 is a server computer or software having that function that transmits information such as HTML (HyperText Markup Language) files, image files, and video files in a document system such as the World Wide Web (WWW), and stores information such as HTML documents and images, and transmits this data via the Internet 3 in response to a request from the user terminal 4 or 5.

The content data distributed by the information management server 2 may be installed in whole or in part in advance on the user terminal 4, 5 and stored within the user terminal 4, 5. If the user terminal 4, 5 searches for the content data within its own device and finds that it is not stored within its own device, it may make a distribution request to the information management server 2 and download the data.

Specifically, the information management server 2 includes a communication interface 23, an input/output interface 21, and a control unit 22. In addition, the used asset management system 1 includes a group of databases 264-266 as a means for storing and holding various data.

The communication interface 23 is a communication interface for performing data communication via the Internet 3 described above, and in addition to communication via the Internet 3, it includes functions for non-contact communication via radio waves, etc., and contact (wired) communication via various communication lines using cables, adapter means, etc.

The input/output interface 21 is connected to input devices and output devices. Input devices are devices that input user operations, such as a mouse, keyboard, operation buttons, and touch panels. Output devices are devices that output video and audio, such as a display and speaker. In particular, this output interface includes a display unit such as a liquid crystal display, and this display unit is superimposed on the touch panel, which is the input interface.

In this embodiment, a PC 25 is connected to the input/output interface 21 as an operator terminal used by the operator OP, and the service provider can perform operations such as setting operations and maintenance on the information management server 2 through this PC 25.

The control unit 22 is composed of a processor such as a CPU, and executes the OS (Operating System) and firmware stored in the memory to virtually construct various functional modules, which in turn construct the used asset management system of the present invention and other systems. The control unit 22 also executes the used asset management program of the present invention to virtually construct modules related to the used asset management service, including an authentication unit 22a, a tax burden reduction calculation unit 22b, a forecasted income calculation unit 22c, a useful life calculation unit 22d, a depreciation calculation unit 22e, a data management unit 22f, a user management unit 22g, a display information generation unit 22h, and an information data collection unit 22i.

The database group includes a used asset database 264, an operation database 265, and a user database 266. Note that this database group may be a single database, or may be divided into multiple databases and a relational database in which each data is linked to the other data by setting relationships between them.

In the used asset database 264, real estate information on used assets such as land and buildings is accumulated by region, and this real estate information includes information on the land and buildings as well as information on the surrounding areas. Specifically, the used asset database 264 includes, for example, property information such as transaction history information (deal information, etc.) and housing history information, and surrounding area information such as urban planning information such as zoning, surrounding price information (public land price announcements, transaction price information, etc.), information on the surrounding environment (hazard maps, past land use, public facilities, school district information, etc.), infrastructure information (roads, etc.), etc.

The used asset database 264 also includes geographic information for each region in association with the surrounding area information. This geographic information includes building restrictions based on natural geographic conditions such as the elevation difference, geology, and ground conditions of the land in each region. The used asset database also includes regulatory information for each region. This regulatory information includes building height restrictions, floor area ratios, slope restrictions to ensure sunlight, and shadow regulations based on laws and regulations such as ordinances that apply to the region. The used asset database 264 also includes information about the structure of the building that is the used asset. This building structure information includes structural restrictions on the building (fireproof structure, earthquake-resistant structure, wall volume, column volume, total floor area, and use restrictions), and the architectural structure information also includes general floor plan patterns according to the grade and use/purpose of the virtual building.

The operation database 265 contains data on the predicted income from rent, etc., when a used asset is operated as a rental property, and the predicted selling price when the used asset is sold, and includes data that affects the selling price, such as price fluctuations according to the age of each building structure.

The user database 266 is a database that stores information about the user U1 and the user terminals 4 and 5. In this embodiment, information about the users (personal information such as name, user ID, email address, telephone number, address, etc.) is recorded in association with a user ID that identifies the user U1, U2 or the user terminals 4 and 5, or a terminal ID such as the IP address of the user terminals 4 and 5.

The authentication unit 22a is a module that establishes a communication session with other communication devices such as the user terminals 4 and 5 through the communication interface 23, and performs authentication processing for each established communication session. This authentication processing involves obtaining authentication information from the user terminals 4 and 5 of the accessing user, identifying the user by referring to the user database 266, and identifying their authority. The authentication results (user ID, authentication time, session ID, etc.) by this authentication unit 22a are sent to the user management unit 22g and other modules, and are also stored in the user database 266 as authentication history.

The useful life calculation unit 22d is a module that calculates the useful life of a used asset. In this embodiment, the useful life is calculated by using the statutory useful life set for each building type stored in the used asset database 264, and by referring to this set statutory useful life.

The depreciation calculation unit 22e is a module that calculates the annual depreciation expense for the used asset based on the useful life calculated by the useful life calculation unit 22d. Specifically, the depreciation calculation unit 22e calculates the value of the land included in the used asset to be evaluated, and calculates the annual depreciation expense by subtracting the value of the land from the value of the entire used asset. At this time, the depreciation calculation unit 22e calculates the value of the land based on the ratio of the values of the building and land included in the used asset.

The tax burden reduction calculation unit 22b is a module that calculates the tax payment (tax burden reduction amount) for the used asset that is reduced by depreciation using the annual depreciation expense calculated by the depreciation calculation unit 22e.

The income forecast calculation unit 22c is a module that calculates the income forecast when a used asset is managed as a rental property, while referring to the rental demand data in the management database 265. The income forecast calculation unit 22c also has a function of calculating the sales forecast amount, while referring to the sales performance data in the management database 265.

The data management unit 22f is a module that controls the input and output of data to each database 264-265, searches each database 264-265 in response to a request from each module, returns the search results, and stores the calculation results calculated by each module in a specified database.

The user management unit 22g is connected to the user database 266 and is a module that manages personal information such as the user's ID and password, authentication information and personal information required to provide the used asset management service to the user, asset status, etc. When a distribution request is received from a user, it refers to the user database 266 and causes the authentication unit 22a to execute authentication processing, and causes the display information generation unit 22h to generate a user page unique to each user.

The display information generating unit 22h is a module that generates text information, graphs, and other two-dimensional and three-dimensional graphics based on the data calculated by each module, and outputs this data as display information from an output interface such as a display. In particular, in this embodiment, the display information generating unit 22h calculates the estimated sales income and acquisition effect calculated by the estimated income calculation unit 22c using the tax burden reduction amount and the estimated sales income, and displays information on used assets on the information display unit .
The information data collection unit 22i is a module that collects the latest information from information sources such as various information servers related to various information services distributed across the Internet 3, and reflects the information in various databases 264-265 via the data management unit 22f.

(2) Smartphone 5
The internal structure of the smartphone 5 described above will be described in detail. Fig. 2 is a block diagram showing the internal configuration of the smartphone 5 according to the embodiment, and Fig. 3 is a block diagram showing functional modules constructed on the CPU 56 of the smartphone 5 according to the embodiment. Here, a part or all of the modules provided in the above-mentioned information management server 2 are implemented as applications on the smartphone 5 side, and the system is basically premised on a standalone format in which the system operates independently even offline on the user terminal 5, but the functions of the system can be appropriately shared between the information management server 2 and the user terminal 5, such as accessing the information management server 2 as necessary to download necessary update programs and the latest information data, and the two can cooperate to provide services.

Specifically, as shown in FIG. 2, the user terminal (smartphone) 5 includes modules related to the real estate appraisal system, such as a communication interface 51, an input interface 52, an output interface 53, a photographing unit 54, a storage device 55, a CPU 56, and a location information acquisition unit 57.

The communication interface 51 is a module that transmits and receives calls and data with other communication devices. Examples of communication methods include public lines such as telephone lines, ISDN lines, ADSL lines, and optical lines, dedicated lines, third-generation (3G) communication methods such as WCDMA (registered trademark) and CDMA2000, fourth-generation (4G) communication methods such as LTE, and fifth-generation (5G) and later communication methods, as well as wireless communication networks such as Wi-Fi (registered trademark) and Bluetooth (registered trademark). In this embodiment, the communication interface 11 transmits and receives packet data via the Internet 3, and acquires various data such as real estate information from the information management server 2 and external information servers.

The input interface 52 is a module that receives operation signals from operating devices such as a touch panel or buttons. The received operation signals are transmitted to the CPU 56, and operations can be performed on the OS and each application. The user operations include user operations through changes in the orientation of the terminal body, such as shaking the terminal body using an acceleration sensor or gyro sensor, or by turning the terminal body vertically or horizontally. The output interface 53 is a module that sends video signals and audio signals to output video and audio from output devices such as a display or speaker. In this embodiment, physical operation switches such as a touch panel or buttons are connected to the input interface 52 and output interface 53, and a GUI is provided that displays display data for an operation screen on the display and acquires user operation signals by allowing the user to perform touch operations or button operations accordingly.

The photographing unit 54 is composed of a lens attached to the user terminal (smartphone) 5 and a fixed imaging element, which is a CCD. The incident light representing the subject image is focused on the light receiving surface of the CCD and sent as image data to the CPU 56 via a camera signal processing circuit and an A/D converter, etc. This image data includes video and still images, and the video data is transferred to the CPU 56 in a streaming format in which a large number of consecutive images are organized into frames.

The storage device 55 includes a ROM and a RAM. The RAM is used as a working memory for the CPU 56 and temporarily stores the results of calculations by the CPU 56. The ROM records programs for the CPU 56 and sequentially outputs program execution commands in response to requests from the CPU 56. The storage device 55 also stores data downloaded from the information management server 2 and external information servers, making it possible to use information even in an offline state.

The location information acquisition unit 57 is a module that acquires location information and orientation information indicating the location and direction of the drone at the time of shooting, and records this as the current location information of users U1 and U2. For example, it detects the location of the drone by signals from satellites, like GPS, or by the strength of radio waves from wireless base stations for mobile phones, or detects the direction the drone is facing by the magnetic direction and posture (whether the drone is upright or lying horizontally, etc.) using a magnetic sensor, gyro sensor, acceleration sensor, etc.

The CPU 56 is a processing unit, and is a module that executes the used asset management program of the present invention, as well as a general OS, browser software, and other applications. The CPU 56 is equipped with an application execution unit 561. The application execution unit 561 executes the used asset management program of the present invention, and each functional module of the used asset management system is virtually constructed on the CPU 56. The used asset management program is a program that implements used asset management processing and the function of downloading the data required for this in the user terminal (smartphone) 5, and accepts user operations required to operate the used asset management system and outputs evaluation results through the output interface 53.

In this embodiment, the application execution unit 561 of the CPU 56 executes a used asset management program, causing the user terminal (smartphone) 5, which is a general-purpose smartphone, to function as an operation and output means for the used asset management system. Note that the term "module" used here refers to a functional unit that is configured from hardware such as a device or equipment, software having that function, or a combination of these, and that performs a predetermined operation. Specifically, as shown in FIG. 3, the application execution unit 561 executes the used asset management program, and an authentication unit 565, an evaluation unit 562, an information acquisition unit 564, and a display information generation unit 563 are virtually constructed on the CPU 56.

The authentication unit 565 is a module that, when accessing the information management server 2 to receive the used asset management service, establishes a communication session with the information management server 2 through the communication interface 51 and performs authentication processing for each established communication session. This authentication processing involves sending authentication information from the user's user terminal (smartphone) 5 to the information management server 2, and having the authentication unit 22a of the information management server 2 refer to the user database 266 to identify the user, etc., and obtain access authority. The authentication results (user ID, authentication time, session ID, etc.) by this authentication unit 565 are sent to the user management unit 22g and other modules, and are also stored in the user database 266 as authentication history.

The information acquisition unit 564 is a module that acquires various information related to used asset management, and in this embodiment, acquires various real estate information stored in the seed database of the information management server 2 and various data on the Internet. Specifically, the information acquired by the information acquisition unit 564 in this embodiment includes an imaging data acquisition unit 564a, a setting information acquisition unit 564b, a map information acquisition unit 564c, a user operation acquisition unit 564d, and a database search unit 564e.

The imaging data acquisition unit 564a is a module that acquires still images and videos captured by the imaging unit 54, and the captured images are assigned location information such as the date and time of capture and latitude and longitude, or are linked and recorded. The captured image files are stored in the storage device 55, and are read out by each module as necessary for the evaluation process.

The setting information acquisition unit 564b is a module that acquires settings related to the evaluation process in used asset management, and these setting values can be input via a touch panel or the like of the input interface 52, or by voice or the like. The setting values acquired by this setting information acquisition unit 564b are stored in the storage device 55, and are called up and used by each module as appropriate.

The map information acquisition unit 564c is a module that acquires map information stored in the storage device 55, or map information accumulated in the information management server 2 or an external information server that provides the map service, via the database search unit 564e or the communication interface 51. The map information acquired by the map information acquisition unit 564c is passed to the evaluation unit 562 and the display information generation unit 563 and used in the processing of each module.

The user operation acquisition unit 564d is a module that acquires operation signals by the user through the input interface 52, and detects the coordinates of single or multiple touch positions, movement direction, and movement speed input by the user through the GUI displayed on the touch panel 531, accepts character input and command input by voice, and accepts command input through various sensors such as shaking the terminal body or changing direction. The operation signals acquired by this user operation acquisition unit 564d are passed to the evaluation unit 562 and display information generation unit 563, and are used in the processing of each module.

The database search unit 564e is a module that searches, extracts, and acquires various real estate information stored in the storage device 55 and information about real estate accumulated in the information management server 2 and an external information server via the communication interface 51. The various information acquired by this database search unit 564e is passed to the evaluation unit 562 and used for evaluation processing related to used asset management, etc.

The evaluation unit 562 is a module that calculates the value of the used asset to be evaluated, and specifically, a tax burden reduction calculation unit 562a, a predicted income calculation unit 562b, a useful life calculation unit 562c, and a depreciation calculation unit 562d are virtually constructed.

The useful life calculation unit 562c is a module that calculates the useful life of a used asset. In this embodiment, the useful life is calculated by referring to the statutory useful life set for each building type, which is stored and held in the storage device 55 or the used asset database 264 on the information management server 2 side.

The depreciation calculation unit 562d is a module that calculates the annual depreciation expense for a used asset based on the useful life calculated by the useful life calculation unit 562c. Specifically, the depreciation calculation unit 562d calculates the value of the land included in the used asset to be evaluated, and calculates the annual depreciation expense by subtracting the value of the land from the value of the entire used asset. At this time, the depreciation calculation unit 562d calculates the value of the land based on the ratio of the values of the building and land included in the used asset.

The tax burden reduction calculation unit 562a is a module that uses the annual depreciation cost calculated by the depreciation calculation unit 562d to calculate the tax payment (tax burden reduction amount) for the used asset that is reduced by depreciation.

The income forecast calculation unit 562b is a module that calculates the income forecast amount when a used asset is managed as a rental property, by referring to the rental demand data in the storage device 55 or the management database 265. The income forecast calculation unit 562b also has a function of calculating the sales income forecast amount by referring to the sales performance data in the management database 265.

In this evaluation process, the evaluation unit 562 refers to the database of the information management server 2 through the database search unit 564e based on the location information and direction of the evaluation target acquired by the information acquisition unit 564, and calculates the value of the evaluation target based on the referenced real estate information. This real estate information includes, for example, the price of the land, the price of the building for sale or rental, as well as real estate value information associated with the area to which the evaluation target belongs, the laws and regulations of the area, and the surrounding geographical conditions, and the evaluation unit 562 can use this real estate information to calculate the value of the evaluation target. In addition, in calculating the estimated income by the income forecast calculation unit 562b of the evaluation unit 562, for example, the operation of the used asset is simulated, and the expected rental income is calculated from the room configuration of the building by referring to external information such as urban plans, and the price of the land is calculated.

The display information generation unit 563 is a module that generates two-dimensional and three-dimensional graphics based on the data calculated by each module, and outputs them from an output interface 13 such as a display.

(Procedure for managing used assets)
The used asset management method of the present invention can be implemented by operating a used asset management program having the above functions, and a used asset management system constructed by executing the program. FIG. 4 is a flow chart showing the operation of the used asset management system according to this embodiment. Note that the processing procedure described below is merely an example, and each process may be modified as much as possible. Also, steps may be omitted, replaced, or added to the processing procedure described below as appropriate depending on the embodiment.

First, the information management server 2 is accessed through the browser software on the user terminal (PC) 4, or an application that is a used asset management program is started (S101). By accessing the information management server 2 or starting the application, an authentication process is executed (S102), and the user is successfully authenticated and identified. After this, the information distributed from the information management server 2 is received on the user side, and the data in the user terminal is updated. This data update can be performed as needed while online, and can be omitted as appropriate.

Then, user U1 or U2 inputs predetermined property information regarding the used asset Es1 to be appraised (S103). If the current location can be obtained at this time, the user's operation may be assisted by automatically searching for property information corresponding to the current location and automatically inputting the searched information. If the input property information needs to be revised ("Y" in S104), the revision operation can be performed via the GUI on the touch panel 531 (S105). If no revision of the property information is required in step S104 ("N" in S104), or when the revision operation has been completed, the statutory useful life is then referenced (S106).

Next, the useful life is calculated (S107). Specifically, the useful life calculation unit 22d of the information management server 2 or the useful life calculation unit 562c of the user terminal 4, 5 uses the statutory useful life set for each building type stored and held in the storage device 55 or the used asset database 264 on the information management server 2 side, and calculates the useful life by referring to this set statutory useful life.

More specifically, the storage device 55 or the used asset database 264 on the information management server 2 side stores and holds the statutory useful life by building type as shown in the table below.

The useful life calculation unit 22d or the useful life calculation unit 562c refers to the statutory useful life as shown in Table 1, and calculates the useful life by multiplying the corresponding statutory useful life by a predetermined constant, here 20%. For example, in the case of a 25-year-old used asset Es1 as shown in FIG. 5, according to the above table, the statutory useful life of wooden house H1 is 22 years, and since the statutory useful life has been exceeded, its useful life is 20% of the statutory useful life of 22 years, or 4.4 years, which is 4 years if the decimal point is rounded down.

Then, the depreciation expense is calculated (S108). Specifically, the depreciation calculation unit 22e of the information management server 2 or the depreciation calculation unit 562d of the user terminal 5 calculates the value of the land included in the used assets to be evaluated, and calculates the annual depreciation expense by subtracting the value of the land from the value of the entire used assets. At this time, the depreciation calculation unit 22e or the depreciation calculation unit 562d calculates the value of the land based on the ratio of the values of the building and land included in the used assets.

In the case of purchasing the used asset Es1 shown in Figure 5, when the total value of the land G1 and building H1 is 60 million yen, the ratio of the values of the building H1 and land G1 included in the used asset Es1 is set to 60%:40%, and based on this, the value of the land G1 is calculated to be 24 million yen. Next, the value of the building H1 is calculated to be 36 million yen by subtracting the value of the land G1 from the value of the entire used asset Es1 (60 million yen). As mentioned above, the useful life of this building H1 is calculated to be 4 years, so the annual depreciation expense is
36 million yen ÷ 4 years = 9 million yen.

Furthermore, the tax burden reduction amount is calculated (S109). Specifically, the tax burden reduction calculation unit 22b of the information management server 2 or the tax burden reduction calculation unit 562a of the user terminal 5 calculates the tax payment (tax burden reduction amount) for the used asset that is reduced by depreciation using the annual depreciation cost calculated by the depreciation calculation unit 562d.

In more detail, as shown in Figure 6, for the income of user U1 etc., income tax and local resident tax on taxable income are calculated by referring to the tax rate according to progressive taxation. Then, the tax burden reduction amount is calculated based on the annual depreciation expense mentioned above. In the above example, as shown in Figure 7, 9 million yen of depreciation expenses can be recorded as expenses every year on the building cost of 36 million yen. Therefore, for example, when the total of income tax and local resident tax of user U1 is about 55% of the maximum tax rate, 4.95 million yen, which is the tax rate of 55% on that 9 million yen, will be excluded from taxation.

Therefore, if the used asset Es1 is held for its useful life of four years, the total tax savings over those four years will be 19.8 million yen. In this case, since long-term capital gains tax is levied at a rate of 20%, the effective tax savings will be 13.6 million yen.

Then, the predicted amount of income from management or asset sale is calculated (S110). Specifically, the income prediction calculation unit 22c on the information management server 2 side or the income prediction calculation unit 562b on the user terminal 5 side calculates the predicted income when the used asset is managed as a rental property, while referring to the rental demand data in the management database 265 or the storage device 55 of the user terminal 5. At this time, the income prediction calculation unit 22c or the income prediction calculation unit 562b can also calculate the predicted sales income while referring to the sales performance data in the management database 265. For example, the rental and sales performance of properties of the same rank in the area to which the used asset belongs is searched for, and the rental price and sales price of the used asset are predicted and calculated.

In this evaluation process, the evaluation unit 562 refers to the database of the information management server 2 through the database search unit 564e based on the location information and direction of the evaluation target acquired by the map information acquisition unit 564c, and calculates the value of the evaluation target based on the referenced real estate information. This real estate information includes, for example, the price of the land, the price of the building for sale or rental, as well as real estate value information associated with the area to which the evaluation target belongs, the laws and regulations of the area, and the surrounding geographical conditions, and the evaluation unit 562 can use this real estate information to calculate the value of the evaluation target. In addition, in calculating the estimated income by the income forecast calculation unit 562b of the evaluation unit 562, for example, the operation of the used asset is simulated, and the expected rental income is calculated from the room configuration of the building by referring to external information such as urban plans, and the price of the land is calculated.

When it is desired to change the conditions and perform the evaluation again ("Y" in step S111), the property information is input and various conditions are set again (S103), and the processing of steps S106 to S110 is carried out. On the other hand, when the evaluation process is to be ended ("N" in step S111), the evaluation results are output or recorded (S112), and the processing is then ended. When outputting the evaluation process results, the display information generation unit 563 generates two-dimensional and three-dimensional graphics based on the data calculated by each module, and outputs them from the output interface 13, such as a display.

As a result of this evaluation process, as shown in FIG. 8, for example, a user with an annual income of 20 million yen purchases the above-mentioned used asset Es1 for 60 million yen, and an income/expenses simulation with specific conditions set is displayed in a chronological order as an image. Here, the nominal yield is 8%, the loan amount is 60 million yen, and the loan interest rate is 3.0%. Then, an income/expenses simulation is run based on these conditions, and the income/expenses for each year are displayed in chronological order in the case where the property is operated for four years and then sold in the fifth year. In the example shown in FIG. 8, the property is sold in the fifth year for 61.6 million yen, and in addition to the rental income for that year, the selling costs, repayment of the loan principal, loan interest, etc. are taken into consideration.

(Used Asset Management Program)
As described above, the used asset management system and used asset management method according to this embodiment can be realized by executing a used asset management program written in a specific language on a computer. Such a used asset management program can be installed on the user terminals 4 and 5 or a general-purpose computer and executed on the CPU to easily build a used asset management system having the above-mentioned functions. This used asset management program can be distributed, for example, via a communication line, and can also be transferred as a package application that runs on a stand-alone computer.

Furthermore, such a used asset management program can be recorded on a recording medium readable by a personal computer. Specifically, it can be recorded on various recording media, such as magnetic recording media such as flexible disks and cassette tapes, optical disks such as CD-ROMs and DVD-ROMs, and RAM cards. Furthermore, a computer-readable recording medium on which this used asset management program is recorded makes it possible to implement the above-mentioned system and method using a general-purpose computer or a dedicated computer, and also makes it easy to store, transport, and install the program.

(Action and Effects)
According to this embodiment, the useful life of a used asset is calculated, and the tax burden reduction amount for the used asset is calculated using the annual depreciation expense based on that useful life. This clarifies the criteria for calculating the transaction price of a used asset in a real estate transaction, making the transaction of the used asset consistent with the purpose of tax avoidance.

The present invention is not limited to the above-described embodiments as they are, and in the implementation stage, the components can be modified to the extent that does not deviate from the gist of the invention. In addition, various inventions can be created by appropriately combining multiple components disclosed in the above embodiments. For example, some components may be deleted from all of the components shown in the embodiments.

G1: Land H1: Building U1, U2: User 1: Used asset management system 2: Information management server 3: Internet 4: User terminal (PC)
5...User device (smartphone)
21... Input/Output interface 22... Control unit 22a... Authentication unit 22b... Tax burden reduction calculation unit 22c... Income forecast calculation unit 22d... Useful life calculation unit 22e... Depreciation calculation unit 22f... Data management unit 22g... User management unit 22h... Display information generation unit 22i... Information data collection unit 23... Communication interface 51... Communication interface 52... Input interface 53... Output interface 54... Photography unit 55... Storage device 56... CPU
57: Location information acquisition unit 264: Used asset database 265: Operation database 266: User database 531: Touch panel 561: Application execution unit 562: Evaluation unit 562a: Tax burden reduction amount calculation unit 562b: Income forecast amount calculation unit 562c: Useful life calculation unit 562d: Depreciation calculation unit 563: Display information generation unit 564: Information acquisition unit 564a: Imaging data acquisition unit 564b: Setting information acquisition unit 564c: Map information acquisition unit 564d: User operation acquisition unit 564e: Database search unit 565: Authentication unit

Claims (15)

A used asset management system that evaluates the acquisition effect of a used asset and manages or operates the property related to the evaluation,
a useful life calculation unit for calculating a useful life of the used asset;
an income forecast calculation unit that calculates an income forecast amount in the case where the used asset is managed as a rental property while referring to rental demand data;
a sales income forecast calculation unit that calculates a sales income forecast amount of the used asset by referring to sales performance data;
a depreciation calculation unit that calculates an annual depreciation expense for the used asset based on the useful life calculated by the useful life calculation unit;
a tax burden reduction amount calculation unit that calculates a tax burden reduction amount for the used asset by using the annual depreciation expense calculated by the depreciation calculation unit;
an appraisal unit that calculates a value of the used asset based on the calculation results of the income forecast calculation unit, the sales income forecast calculation unit, the depreciation calculation unit, and the tax burden reduction calculation unit while referring to real estate information associated with the area to which the used asset to be appraised belongs;
A used asset management system characterized in that the evaluation unit calculates the value of the used asset using real estate information referenced based on location information of the object to be evaluated. A storage unit that stores and holds the statutory useful life set for each building type,
2. The used asset management system according to claim 1, wherein the useful life calculation unit calculates the useful life by referring to a statutory useful life set in the storage unit. the depreciation calculation unit calculates a value of a land included in the used assets and calculates the annual depreciation expense by subtracting the value of the land from the used assets;
The used asset management system according to claim 1 , wherein the evaluation unit calculates an expected rental income according to a structure of the building and evaluates the value of the land. 4. The used asset management system according to claim 3, wherein the depreciation calculation unit calculates the value of the land based on a ratio of the values of the building and the land included in the used asset. A used asset management system according to any one of claims 1 to 4, further comprising a display information generating unit that calculates the acquisition effect using the tax reduction amount and the estimated sales income amount, and generates display information to be displayed together with the information on the used asset. A used asset management program for evaluating the effect of acquiring used assets and managing or operating the property related to the evaluation, comprising:
a useful life calculation unit for calculating a useful life of the used asset;
an income forecast calculation unit that calculates an income forecast amount in the case where the used asset is managed as a rental property while referring to rental demand data;
a sales income forecast calculation unit that calculates a sales income forecast amount of the used asset by referring to sales performance data;
a depreciation calculation unit that calculates an annual depreciation expense for the used asset based on the useful life calculated by the useful life calculation unit;
a tax burden reduction amount calculation unit that calculates a tax burden reduction amount for the used asset by using the annual depreciation expense calculated by the depreciation calculation unit;
functioning as an evaluation unit that calculates the value of the used asset based on the calculation results of the income forecast calculation unit, the sales income forecast calculation unit, the depreciation calculation unit, and the tax burden reduction calculation unit while referring to real estate information associated with the area to which the used asset to be evaluated belongs;
The used asset management program, wherein the evaluation unit is functioned to calculate the value of the used asset using real estate information referenced based on location information of the evaluation target. The computer is further caused to function as a storage unit that stores and holds the statutory useful life set for each building type,
7. The used asset management program according to claim 6, wherein the useful life calculation unit is functioned to calculate the useful life by referring to a statutory useful life set in the storage unit. the depreciation calculation unit is functioned to calculate the annual depreciation expense by calculating a value of a land included in the used asset and subtracting the value of the land from the used asset;
7. The used asset management program according to claim 6, wherein the evaluation unit is functioned to calculate an expected rental income according to a structure of a building and evaluate the value of the land. The used asset management program according to claim 8, characterized in that the depreciation calculation unit is functioned to calculate the value of the land based on the ratio of the values of the building and land included in the used asset. The computer,
A used asset management program as described in any one of claims 6 to 9, further functioning as a display information generation unit that calculates the acquisition effect using the tax burden reduction amount and the predicted sales income amount, and generates display information to be displayed together with information on the used asset. A used asset management method for evaluating the effect of acquiring a used asset and managing or operating the property related to the evaluation, comprising the steps of:
a useful life calculation step in which a useful life calculation unit calculates the useful life of the used asset;
an income forecast calculation step of calculating an income forecast amount in the case where the used asset is operated as a rental property while referring to rental demand data, and calculating an income forecast amount from the sale of the used asset while referring to sales performance data;
a depreciation calculation step in which a depreciation calculation unit calculates an annual depreciation expense for the used asset based on the useful life calculated in the useful life calculation step;
a tax burden reduction calculation step in which a tax burden reduction calculation unit calculates a tax burden reduction amount for the used asset by using the annual depreciation expense calculated in the depreciation calculation step;
an evaluation step in which an evaluation unit calculates a value of the used asset based on the calculation result in the income forecast calculation step and the calculation results of the depreciation calculation unit and the tax burden reduction calculation unit while referring to real estate information associated with the area to which the used asset to be evaluated belongs;
A used asset management method, characterized in that the evaluation unit calculates the value of the used asset using real estate information referenced based on location information of the evaluation target. The method further includes a storage step in which the storage unit stores and holds the statutory useful life set for each building type,
12. The used asset management method according to claim 11, wherein in said useful life calculation step, said useful life is calculated by referring to a statutory useful life set in said storage unit. In the depreciation calculation step, a value of a land included in the used asset is calculated, and the annual depreciation expense is calculated by subtracting the value of the land from the value of the used asset;
12. The used asset management method according to claim 11, wherein said evaluation step calculates an expected rental income according to a structure of a building and evaluates the value of said land. The used asset management method according to claim 13, characterized in that in the depreciation calculation step, the value of the land is calculated based on the ratio of the values of the building and land included in the used asset. The second-hand asset management method according to any one of claims 11 to 14, further comprising a step in which a display information generating unit calculates the acquisition effect using the tax burden reduction amount and the estimated sales income amount, and generates display information to be displayed together with the information on the second-hand asset.