JP7736650B2 - Business support device, business support method, and business support program - Google Patents

Description

The present invention relates to a business support device, a business support method, and a business support program.

For example, in the financial industry, in installment sales, credit card companies' billing and receivables management operations involve managing both affiliated stores (sales companies) and customers. Once the invoice system is implemented, the consumption tax amount will be calculated in bulk for each tax rate on an invoice basis, and if requested by the billing recipient, an invoice (qualified invoice, etc.) must be issued.

Regarding invoice issuance, Patent Document 1 (Japanese Patent No. 7072964) discloses a data processing system. This data processing system comprises an accounting processing device in which businesses that issue invoices are registered, and a data processing device that converts invoice data received from the accounting processing device into an electronic invoice in a specified format.

The accounting processing device includes an accounting processing memory unit that stores business authentication information for authenticating a business, and a data transmission unit that transmits invoice data corresponding to an invoice created by the business to the data processing device, provided that the business has been authenticated using the business authentication information.

The data processing device also has a data processing memory unit that stores device authentication information for authenticating the accounting processing device, a data receiving unit that receives invoice data from the accounting processing device, and an invoice creation unit that, on the condition that the accounting processing device can be authenticated using the device authentication information, creates an electronic invoice by converting the invoice data received by the data receiving unit into a predetermined format and transmits the created electronic invoice to the electronic invoice network.

Such a data processing device can issue electronic invoices even if the device that creates the electronic invoices does not have information about the business that issued the invoice.

Patent No. 7072964

There is a need for the development of a device that allows business operators to accurately and easily issue invoices (qualified bills, etc.) in accordance with the invoice system.

The present invention was made in consideration of the above-mentioned problems, and aims to provide a business support device, business support method, and business support program that enables business operators to accurately and easily issue invoices (qualified bills, etc.) in accordance with the invoice system.

To solve the above-mentioned problems and achieve the objectives, the business support device of the present invention has a first calculation unit that calculates the total amount of tax-exclusive fees owed to a sales company that are incurred when the company advances money corresponding to commercial transactions between the sales company and the customer to which credit is extended, and the total consumption tax amount, which is the consumption tax amount at a specified consumption tax rate corresponding to the total amount; a second calculation unit that calculates individual consumption tax amounts, which are the consumption tax amounts for the tax-exclusive amounts of each fee owed to the sales company; a third calculation unit that calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of tax-exclusive fees by subtracting the difference from the total amount of tax-exclusive fees and by adding the difference to the total consumption tax amount; and a data generation unit that generates qualified invoice data for the sales company that includes the adjusted total amount of tax-exclusive fees and the adjusted total consumption tax amount.

In order to solve the above-mentioned problems and achieve the objectives, the business support method of the present invention includes a first calculation step in which a first calculation unit calculates a total consumption tax amount, which is the total amount of pre-tax amounts of fees to a sales company that are incurred by advancing money corresponding to commercial transactions between a customer and a sales company to which credit is extended, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount; a second calculation step in which a second calculation unit calculates individual consumption tax amounts, which are the consumption tax amounts of the pre-tax amounts for each fee to the sales company; a third calculation step in which a third calculation unit calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation step in which a fourth calculation unit adjusts the total pre-tax amount of fees by subtracting the difference from the total pre-tax amount of fees and adding the difference to the total consumption tax amount; and a data generation step in which a data generation unit generates qualified invoice data for the sales company that includes the adjusted total pre-tax amount of fees and the adjusted total consumption tax amount.

In order to solve the above-mentioned problems and achieve the objectives, the business support program of the present invention causes a computer to function as: a first calculation unit that calculates the total amount of consumption tax, which is the total amount of pre-tax fees owed to a sales company that arise from advancing money corresponding to commercial transactions between the sales company and a customer to which credit is extended, and the amount of consumption tax at a specified consumption tax rate corresponding to the total amount; a second calculation unit that calculates individual consumption tax amounts, which are the consumption tax amounts for the pre-tax amounts of each fee owed to the sales company; a third calculation unit that calculates the difference between the total consumption tax amount and the individual consumption tax amount; a fourth calculation unit that adjusts the total amount of pre-tax fees by subtracting the difference from the total amount of pre-tax fees and by adding the difference to the total consumption tax amount; and a data generation unit that generates qualified invoice data for the sales company, including the adjusted total amount of pre-tax fees and the adjusted total consumption tax amount.

This invention complies with the invoice system and enables business operators to accurately and easily issue invoices (qualified bills, etc.).

FIG. 1 is a diagram showing the commercial relationship between a credit company, a member store (sales company), and a customer. FIG. 2 is a block diagram showing the hardware configuration of the credit company's business support device. FIG. 3 is a diagram showing an example of the settlement data creation processing screen. FIG. 4 is a diagram showing an example of the settlement data creation processing screen (details). FIG. 5 is a diagram illustrating an example of the consumption tax calculation object master. FIG. 6 is a diagram illustrating an example of the consumption tax calculation rounding master. FIG. 7 is a diagram showing an example of bond data. FIG. 8 is a diagram showing an example of the counted result of the fee invoice amount. FIG. 9 is a diagram showing an example of a result of a lump-sum calculation of consumption tax on the total amount of fees. FIG. 10 is a diagram showing an example of settlement invoice issuance data. FIG. 11 is a diagram showing an example of the results of individual calculations of consumption tax on each fee performed for each bond. FIG. 12 is a diagram showing an example of the results of individual calculations of consumption tax on each fee performed for each bond. FIG. 13 is a diagram showing an example of the results of individual calculations of consumption tax on each fee performed for each bond. FIG. 14 is a diagram showing an example of the results of individual calculations of consumption tax on each fee performed for each bond. FIG. 15 is a diagram showing the total amount of each fee for each bond. FIG. 16 is a diagram showing the difference between the total amount of the individual calculation results of the consumption tax and the amount of the lump-sum calculation result of the consumption tax. FIG. 17 is a diagram showing the tax-excluded amount and the consumption tax amount adjusted based on the difference between the total amount of the individual consumption tax calculation results and the amount of the lump-sum consumption tax calculation result. FIG. 18 is a diagram showing an example of journal data generated including the tax-excluded amount and consumption tax amount adjusted based on the difference between the total amount of the individual consumption tax calculation results and the amount of the lump-sum consumption tax calculation result. FIG. 19 is a diagram showing an example of journal data generated at the time of contracting each claim (before settlement by the affiliated store). FIG. 20 is a diagram showing an example of journal data generated at the time of contracting each bond (before settlement by the affiliated store). FIG. 21 is a diagram showing an example of settlement statement data for May 2022. FIG. 22 is a diagram showing an example of settlement invoice issuance data for May 2022. FIG. 23 is a diagram showing an example of a settlement statement in which May 2022 is specified as the settlement year and month. FIG. 24 is a diagram showing an example of a printed settlement statement. FIG. 25 is a diagram showing an example of an early repayment processing screen on which input is made when early repayment is made. FIG. 26 is a diagram showing an example of bond data. FIG. 27 is a diagram illustrating an example of the invoice product master. FIG. 28 is a diagram illustrating an example of the consumption tax calculation object master. FIG. 29 is a diagram showing an example of a batch calculation result of the consumption tax. FIG. 30 is a diagram showing invoice issuing data. FIG. 31 shows an example of the individual calculation of consumption tax on each fee for the debt specified on the early repayment processing screen. FIG. 32 is a diagram showing an example of the results of individual calculations of consumption tax on each fee for the debt specified on the early payment processing screen. FIG. 33 is a diagram showing the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early payment processing screen. FIG. 34 shows the tax-excluded amount and consumption tax amount adjusted based on the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early repayment processing screen. Figure 35 shows an example of transaction data generated including the tax-excluded amount and consumption tax amount adjusted based on the difference between the lump-sum calculation result and the individual calculation result of the consumption tax for each fee on the receivables specified on the early repayment processing screen. FIG. 36 is a diagram showing an example of journal data generated based on transaction data. FIG. 37 is a diagram showing an example of bond data. FIG. 38 is a diagram illustrating an example of transaction data. FIG. 39 is a diagram showing an example of invoice issuance data. FIG. 40 is a diagram showing an example of the invoice issuance screen. FIG. 41 shows an example of a printed invoice. FIG. 42 shows an example of an early repayment processing screen on which input is made when making early repayment. FIG. 43 is a diagram showing an example of bond data indicating a bond number, a member store key, and a product code. FIG. 44 is a diagram showing an example of the consumption tax calculation subject master data, which indicates that the administrative fee and the prepayment fee, which are the fees for the early repayment process, are not included in the lump-sum calculation of consumption tax. FIG. 45 shows an example of transaction data in which the administrative fee and early repayment fee, which are not subject to the lump-sum calculation of consumption tax, are recorded as 0 yen. FIG. 46 is a diagram showing an example of journal data generated based on transaction data. FIG. 47 is a diagram showing an example of bond data. FIG. 48 is a diagram showing an example of transaction data. FIG. 49 is a diagram showing an example of invoice issuance data. FIG. 50 is a diagram showing an example of the invoice issuance screen. FIG. 51 shows a printed bill. FIG. 52 shows an example of an early repayment processing screen on which input is made when making early repayment. FIG. 53 is a diagram showing an example of bond data. FIG. 54 is a diagram showing an example of transaction data for a bond with a product code for which lump-sum calculation of consumption tax is not performed. FIG. 55 is a diagram showing an example of journal data generated based on transaction data. FIG. 56 is a diagram showing an example of bond data. FIG. 57 is a diagram showing an example of transaction data. FIG. 58 is a diagram showing an example of invoice issuance data. FIG. 59 is a diagram showing an example of the invoice issuance screen. FIG. 60 shows a printed bill.

Below, a business support device according to an embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to such an embodiment.

First, Figure 1 shows the commercial relationship between a credit company, affiliated stores (sales companies), and customers. In Figure 1, the credit company conducts credit sales in accordance with the Installment Sales Act, and advances money in relation to commercial transactions between the sales company to which it provides credit and the customer.

Once the invoice system goes into effect, credit card companies will be required to calculate the consumption tax amount for each tax rate on a per-invoice basis, and issue an invoice (e.g., a qualified invoice) if requested by the billing recipient. Items subject to invoice issuance by credit card companies will be taxable fees, and invoices will be issued to affiliated stores and corporate customers.

(Hardware configuration)
2 is a block diagram showing the hardware configuration of a business support device 1 according to an embodiment, which serves as a terminal device for a credit company. As shown in FIG. 1, the business support device 1 for a credit company includes a memory unit 2, a control unit 3, a communication interface unit 4, and an input/output interface unit 5. An input device 6 and an output device 7 are connected to the input/output interface unit 5. The output device 7 may be a display unit such as a monitor device (including a home television), or a printing device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to provide a pointing device function.

The communications interface unit 4 is connected to a network 40, which may be a wide area network such as the Internet or a private network such as a local area network (LAN). As an example, a sales company terminal device 50 of a sales company (affiliated store) and a customer terminal device 60 of a customer are connected to the network 40. The credit company's business support device 1 communicates with the sales company terminal device 50 and customer terminal device 60 via the network 40, enabling it to issue invoices as electronic data. Note that invoices may be printed out using a printing device, which is an example of an output device 7, and mailed to the sales company or customer.

The memory unit 2 can be, for example, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive). The memory unit 2 stores a business support program that supports the business operator's work by enabling accurate and easy issuance of invoices. The memory unit 2 also stores a consumption tax calculation object master 11, a consumption tax calculation rounding classification master 12, and an invoice product master 13.

Details of each will be provided below, but the consumption tax calculation target master 11 stores information on whether each fee is subject to a lump-sum calculation of consumption tax, along with the tax rate for each fee. The consumption tax calculation rounding classification master 12 stores how to handle fractions, which are amounts below the decimal point, such as "tax rate 10% → round down."

The invoice product master 13 stores the product codes of the products (or services) that are the subject of a commercial transaction between a sales company and a customer, and for which an invoice is issued. Therefore, invoices are issued only for products (or services) with product codes stored in the invoice product master 13.

In addition, the memory unit 2 stores the following types of data: debt data, settlement invoice issuance data, settlement detail data, settlement tax calculation rounding adjustment data, journal data, invoice issuance data, and transaction data.

(Functional configuration of the business support device)
Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as a display control unit 21, a calculation unit 22, a data generation unit 23, a customer type discrimination unit 24, a consumption tax lump-sum calculation discrimination unit 25, a calculation target discrimination unit 26, a detection unit 27, a communication control unit 28, and a printing control unit 29, as shown in Figure 1.

The display control unit 21 outputs a settlement data creation processing screen, a settlement statement screen, an early repayment processing screen, an invoice issuance screen, etc. via the output device 7, which is an example of a display unit.

The calculation unit 22 functions as an example of the first to fifth calculation units. Specifically, the calculation unit 22 functions as the first calculation unit, calculating the total amount of the tax-excluded commission to the sales company that is incurred when the advance payment corresponding to the commercial transaction between the sales company that is providing credit and the customer, and the total consumption tax amount, which is the consumption tax amount at a predetermined consumption tax rate corresponding to the total amount.

The calculation unit 22 also functions as a second calculation unit, calculating individual consumption tax amounts, which are the consumption tax amounts for each commission amount excluding tax paid to the sales company. The calculation unit 22 also functions as a third calculation unit, calculating the difference between the total consumption tax amount and the individual consumption tax amount. The calculation unit 22 also functions as a fourth calculation unit, adjusting the total amount of the commission amounts excluding tax by subtracting the difference from the total amount of the commission amounts excluding tax, and adjusting the total amount of consumption tax by adding the difference to the total amount of consumption tax.

The data generation unit 23 generates qualified invoice data for the sales company, including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax.

In addition, when the calculation unit 22 functions as the first calculation unit and the second calculation unit, it calculates the total consumption tax amount or individual consumption tax amount based on the rounding information stored in the consumption tax calculation rounding classification master 12, which indicates whether or not to include or exclude the decimal point of the consumption tax amount.

The data generation unit 23 also generates journal data in which the adjusted total amount obtained by subtracting the above-mentioned difference from the total amount is the debit amount, the total amount of fees before adjustment is the credit amount, and the adjusted total consumption tax amount obtained by adding the above-mentioned difference to the total consumption tax amount is the debit amount, and the total consumption tax amount before adjustment is the credit amount.

The customer type determination unit 24 determines whether the customer to whom credit is being extended is a corporate customer or an individual customer.

When the determination result indicates that the customer is a corporate customer, the consumption tax lump-sum calculation determination unit 25 determines whether the fees corresponding to the corporate customer's commercial transaction are fees that are subject to the consumption tax lump-sum calculation process by referring to the invoice product master 13 (an example of a first storage unit), which stores information indicating the fees that are subject to the consumption tax lump-sum calculation process, which calculates the consumption tax amount on the total amount of multiple fees in a lump sum.

When the calculation object determination unit 26 obtains a determination result indicating that the customer is a corporate customer, it determines whether the corporate customer's transaction is one for which a qualified invoice is issued by referring to the consumption tax calculation object master 11 (an example of a second storage unit), which stores information indicating transactions for which a qualified invoice is issued.

The calculation unit 22 functions as a fifth calculation unit, and when it obtains a determination result indicating that the customer is a corporate customer, a determination result indicating that the corporate customer's commercial transaction is a commercial transaction for which a qualified invoice is issued, and a determination result indicating that the fee corresponding to the commercial transaction is a fee for which consumption tax is subject to lump-sum calculation, it calculates the tax-exclusive amount of the fee corresponding to the corporate customer's commercial transaction and the amount of consumption tax at a specified consumption tax rate.

At this time, the data generation unit 23 generates qualified invoice data for the corporate customer, including the calculated amount of fees related to the corporate customer's commercial transaction excluding tax and the amount of consumption tax at a specified consumption tax rate.

When there are multiple fees for a corporate customer, the detection unit 27 detects the high fee, which is the fee with the highest tax-excluded amount. In this case, the calculation unit 22 functions as a first calculation unit and calculates the total tax amount, which is the total tax amount of the multiple fees and the consumption tax amount at a specified consumption tax rate corresponding to the total tax amount of the multiple fees. The calculation unit 22 also functions as a second calculation unit and calculates individual consumption tax amounts, which are the consumption tax amounts of the tax-excluded amounts for each of the multiple fees. The calculation unit 22 also functions as a third calculation unit and calculates the difference between the total consumption tax amount and the individual consumption tax amount.

Furthermore, the calculation unit 22 functions as a fourth calculation unit, calculating the sum of the adjusted pre-tax amount of the high fee, adjusted by subtracting the difference from the pre-tax amount of the high fee, and the pre-tax amount of other fees, and calculating the total consumption tax amount, which is the sum of the adjusted consumption tax amount of the high fee, adjusted by adding the difference to the consumption tax amount of the high fee, and the consumption tax amount of other fees.The data generation unit 23 then generates qualified invoice data for the corporate customer, including the total pre-tax amount of the adjusted fees and the adjusted total consumption tax amount.

The data generation unit 23 also generates journal data for the high fee, debiting the tax-inclusive amount of the high fee before adjustment based on the difference, crediting the tax-exclusive amount of the high fee after adjustment based on the difference, setting the consumption tax amount on the debit to 0 yen, and crediting the consumption tax amount on the tax-exclusive amount of the high fee after adjustment based on the difference. The data generation unit 23 also generates journal data for other fees, debiting the tax-inclusive amount of the other fee, crediting the tax-exclusive amount of the other fee, setting the consumption tax amount on the debit to 0 yen, and crediting the consumption tax amount on the tax-exclusive amount of the other fee.

Furthermore, when the data generation unit 23 obtains a determination result indicating that the customer is a corporate customer, and that the corporate customer's commercial transaction is a commercial transaction for which an invoice is issued, but that the fees corresponding to the commercial transaction are fees not subject to lump-sum calculation of consumption tax, it generates journal entry data in which the tax-inclusive amount of the fees not subject to lump-sum calculation is set as the debit and credit, and the consumption tax amount of the fees not subject to calculation is set as 0 yen on both the debit and credit sides.

In contrast, if the data generation unit 23 obtains a determination result indicating that the customer is an individual customer, it generates journal data in which the tax-inclusive amount of the commission to the individual customer is entered as a debit and credit, and the amount of consumption tax on the commission to the individual customer is entered as 0 yen on both the debit and credit sides.

The communication control unit 28 communicates with the sales company terminal device 50 and the customer terminal device 60 via the network 40, and issues (transmits) invoices, for example, in the form of electronic data.

The printing control unit 29 controls the printing of invoice documents (bills) via the output device 7, which is an example of a printing device. The printed invoices are mailed to sales companies, corporate customers, or individual customers.

(Invoice issuance to sales company (affiliated store))
Next, an invoice issuing operation for a sales company (member store) in the business support device 1 having the above configuration will be described.

First, the business operator issues an instruction to create settlement data via the input device 6. When this instruction is issued, the control unit 3 functions as the display control unit 21 based on the business support program stored in the memory unit 2, and displays the settlement data creation processing screen shown in Figure 3 on the output device 7, which is an example of a display unit. The business operator inputs the desired year and month for settlement into this settlement data creation processing screen. The example in Figure 3 shows an example in which "May 2022" has been input as the desired year and month for settlement. As shown in Figure 3, the display control unit 21 displays a list of the total settlement amount for each affiliated store for May 2022, etc., based on the credit data stored in the memory unit 2.

The business operator selects the desired affiliated store from the displayed list of affiliated stores. As a result, the display control unit 21 displays a list of details for the selected affiliated store on the settlement data creation process (details) screen, as shown in Figure 4. The example in Figure 4 shows a list of details for settlement data for "XX Co., Ltd." with an affiliated store key (affiliated store code) of "500001" for May 2022.

Next, the business operator operates the "Register button" displayed on the settlement data creation processing (details) screen in Figure 4. When the "Register button" on the settlement data creation processing (details) screen is operated, the consumption tax lump-sum calculation determination unit 25 references the consumption tax calculation object master 11 illustrated in Figure 5 and determines whether the administrative fee and skip fee in Figure 4 are fees that are subject to lump-sum calculation of consumption tax. In addition, the calculation unit 22 obtains the calculation object flag and tax rate for the administrative fee and skip fee in Figure 4 from the consumption tax calculation object master 11 illustrated in Figure 5 (using the physical table names of the administrative fee and skip fee (member store burden) as conditions, references the consumption tax calculation object master 11 to identify the calculation object flag and tax rate).

In this example, the calculation subject flags for the administrative fee and skip fee are "1: Subject to calculation," and the tax rate is "10%." The "skip fee" is a fee borne by the affiliated store and the customer, respectively, when the customer delays the date on which repayment begins (first repayment date). The settlement process calculates the settlement amount by offsetting the "advance payment" remitted by the credit company to the affiliated store with the "fee" charged to the affiliated store. The credit company remits the amount remaining after deducting the fees (administrative fee and skip fee) from the advance payment to the affiliated store, and records the deducted amount (fee) as its own sales. Therefore, the amount charged (fee) is the subject of consumption tax calculation.

Next, the calculation unit 22 references the consumption tax calculation rounding category master 12 shown in Figure 6, using the tax rate obtained from the consumption tax calculation object master 11 as a condition, and obtains the rounding category that indicates whether to accept or reject the fractional part of the consumption tax, which is the amount after the decimal point. In the example of Figure 6, the rounding category indicates that the amount after the decimal point of the consumption tax is to be "rounded down."

Next, the calculation unit 22 references the consumption tax calculation object master 11 shown in Figure 5, aggregates the administrative fees and skip fees for which the calculation object flag is set to "1: Calculation object" based on the receivables data shown in Figure 7, and calculates the total of each fee as shown in Figure 8. In the examples of Figures 7 and 8, the total administrative fees is "278,100 yen" and the total skip fees is "60,000 yen."

Next, the calculation unit 22 calculates the total fee by adding the total skip fee to the total administrative fee, as shown in Figure 9 (278,100 yen + 60,000 yen = 338,100 yen). Based on this total fee of 338,100 yen, the calculation unit 22 also calculates the consumption tax amount (30,736 yen) and the tax-excluded amount (307,364 yen) corresponding to the total fee, as shown in Figure 9 (lump-sum consumption tax calculation process).

As shown in Figure 10, the data generation unit 23 generates settlement invoice issuance data including the consumption tax amount (30,736 yen) and the tax-excluded amount (307,364 yen) corresponding to the total fees, and stores this data in the memory unit 2.

Next, the calculation unit 22 individually calculates the amount of consumption tax on the administrative fee and skip fee for each claim (claim number 201 to 204) as shown in Figures 11 to 14 (Figures 11(a), 11(b) to 14(a), and 14(b)). Furthermore, as shown in Figure 15, the calculation unit 22 calculates the total amount of administrative fee excluding tax for each claim (252,821 yen), the total amount of consumption tax on administrative fee for each claim (25,279 yen), the total amount of skip fee excluding tax for each claim (54,548 yen), and the total amount of consumption tax on skip fee for each claim (5,452 yen). The calculation unit 22 then adds the total amount of skip fee excluding tax for each claim (54,548 yen) and the total amount of consumption tax on skip fee for each claim (5,452 yen) to calculate the total amount of fees for each claim (30,731 yen).

Next, the calculation unit 22 calculates the difference between the consumption tax amount of "30,736 yen", which is the result of the lump-sum consumption tax calculation shown in Figure 9, and the consumption tax amount of "30,731 yen", which is the result of the individual consumption tax calculation shown in Figure 15. In this example, the difference between the two amounts is "5 yen", as shown in Figure 16.

Next, as shown in FIG. 17, the calculation unit 22 subtracts the above-mentioned difference of 5 yen from the individually calculated total amount (307,369 yen) of the administrative fees and skip fees for each claim (claim numbers 201 to 204) excluding tax, thereby calculating the adjusted amount (307,364 yen). Also, as shown in FIG. 17, the calculation unit 22 adds the above-mentioned difference of 5 yen to the individually calculated total amount (30,731 yen) of consumption tax on the administrative fees and skip fees for each claim (claim numbers 201 to 204) excluding tax, thereby calculating the adjusted amount of consumption tax on the fees (30,736 yen) (fraction adjustment processing).

Based on the results of this rounding adjustment processing, the data generation unit 23 generates journal entry data in which the total amount excluding tax (307,369 yen) and the amount of consumption tax (30,731 yen) of the administrative fees and skip fees for each receivable (receivable numbers 201 to 204) before the rounding adjustment processing are debited, and the amount excluding tax (307,364 yen) and the amount of consumption tax (30,736 yen) after the rounding adjustment processing are credited, as shown in Figure 18, and stores this data in the memory unit 2.

It is assumed that the journal entries shown in Figures 19(a), 19(b), 20(a), and 20(b) occur at the time of contract for each receivable (before settlement by the affiliated store).

Next, the data generation unit 23 generates settlement detail data including the settlement year and month, affiliated store key, bond number, advance payment, administrative fee (amount including tax), administrative fee (amount excluding tax), administrative fee (amount of consumption tax), skip fee (amount including tax), skip fee (amount excluding tax), and skip fee (amount of consumption tax), as illustrated in Figure 21, and stores this in the memory unit 2.

In addition, as shown in FIG. 22, the data generation unit 23 generates and stores in the memory unit 2 data for issuing a settlement invoice, including the total amount including tax of the administrative fee and skip fee after fractional adjustment processing (338,100 yen), the total amount excluding tax of the administrative fee and skip fee after fractional adjustment processing (307,364 yen), and the total amount of consumption tax on the administrative fee and skip fee after fractional adjustment processing (30,736 yen).

Next, the business operator performs an operation to specify printing of the settlement statement. When this operation to specify printing of the settlement statement is performed, the display control unit 21 displays the settlement statement screen shown in Figure 23 via the display unit (output device 7). The business operator enters the desired settlement date on this settlement statement screen and operates the "Print button." The example in Figure 23 shows an example in which the settlement date of May 2022 has been entered.

The print control unit 29 converts the settlement statement data for May 2022 shown in Figure 21 into print data for a settlement statement and sends it to the output device 7, an example of a printing device. As a result, a settlement statement for May 2022 for the sales company (affiliated store), XX Co., Ltd. (affiliated store key: 500001), is printed, as shown in Figure 24.

(Invoice issuance behavior for corporate customers when a commercial transaction is subject to invoicing and the fee is subject to lump-sum consumption tax calculation)
Next, an invoice issuing operation for a corporate customer will be described in the case where a commercial transaction is subject to invoice issuance and the fee is subject to lump-sum consumption tax calculation.

As an example, Figure 25 shows the early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Figure 25 shows an example of early repayment processing for a debt with debt number "100" that arose when a corporate customer of △△△ Co., Ltd. conducted a commercial transaction for product code "2010" with an individual customer. As can be seen from Figure 25, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 references the debt data stored in the memory unit 2 based on the debt number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing early repayment processing is a corporate customer or an individual customer. In the example in Figure 25, since the customer name is "△△△ Co., Ltd.", the customer type determination unit 24 determines that the customer undergoing early repayment processing is a corporate customer.

Next, the calculation object determination unit 26 acquires the debt data for debt number "100" as shown in Figure 26 based on the debt number entered on the early repayment processing screen. Then, based on the product code in the debt data, the calculation object determination unit 26 references the invoice product master 13 shown in Figure 27 to determine whether the transaction with product code "2010" is a transaction for which an invoice is to be issued. In this case, the product code "2010" is stored in the invoice product master 13 as shown in Figure 27. Therefore, the calculation object determination unit 26 determines that the transaction with product code "2010" is a transaction for which an invoice is to be issued.

As will be explained later, transactions involving product codes not stored in the invoice product master 13 are not subject to invoice issuance, and therefore consumption tax is not calculated in a lump sum.

Next, the consumption tax lump-sum calculation determination unit 25 determines whether the administrative fee and early repayment fee entered on the early repayment processing screen are fees subject to a lump-sum consumption tax calculation by referencing the consumption tax calculation target master 11 shown in Figure 28. In this example, the calculation target flags for the administrative fee and early repayment fee are both "1: subject to calculation," so the consumption tax lump-sum calculation determination unit 25 determines that these fees are subject to a lump-sum consumption tax calculation.

Next, the calculation unit 22 references the consumption tax calculation object master 11 using the physical table names of the administrative fee and early repayment fee as conditions, and obtains the calculation object flag and tax rate for the administrative fee and early repayment fee. Furthermore, the calculation unit 22 references the consumption tax calculation rounding classification master 12 shown in Figure 6 using the tax rate obtained from the consumption tax calculation object master 11 as conditions, and obtains the rounding classification of "0: round down (amounts after the decimal point of the consumption tax are rounded down)" as described above.

Next, as shown in Figure 29, the calculation unit 22 calculates the total amount including tax, consumption tax, and tax-exclusive amount of the administrative fee and early repayment fee for which the calculation target flag is "1: target for calculation" (lump sum consumption tax calculation process). In the example of Figure 29, the total amount including tax of the fees is calculated as "36,000 yen," the consumption tax amount is "3,272 yen," and the tax-exclusive amount is "32,728,000 yen."

As shown in Figure 30, the data generation unit 23 generates invoice issuance data including the amount including tax (36,000 yen), the amount excluding tax (32,728 yen), and the amount of consumption tax (3,272 yen) corresponding to the total fees, and stores this data in the memory unit 2.

Next, as shown in FIG. 31, the calculation unit 22 individually calculates the amount of consumption tax on the early repayment fee and administrative fee, which are fees for the early repayment processing of the claim with claim number "100." Furthermore, as shown in FIG. 32, the calculation unit 22 calculates the total amount excluding tax of the individually calculated early repayment fee and administrative fee for the claim with claim number "100" (32,729 yen), and the total amount of consumption tax on the early repayment fee and administrative fee (3,271 yen) (individual consumption tax calculation process).

Next, the calculation unit 22 calculates the difference between the consumption tax amount of "3,272 yen," which is the result of the lump-sum consumption tax calculation shown in FIG. 29, and the consumption tax amount of "3,271 yen," which is the result of the individual consumption tax calculation shown in FIG. 32. In this example, the difference between the two amounts is "1 yen," as shown in FIG. 33.

Here, the detection unit 27 detects the higher pre-tax amount of the early repayment fee and administrative fee, which are fees for the early repayment processing of the claim with claim number "100," as the high fee. In this example, the detection unit 27 detects the early repayment fee with a pre-tax amount of "20,910 yen" as the high fee. Note that if there are three or more fees, the detection unit 27 detects the fee with the highest pre-tax amount of the three or more fees as the high fee.

Next, the calculation unit 22 performs the above-mentioned rounding adjustment process only on the prepayment fee detected as a high fee, as shown in FIG. 34. That is, as shown in FIG. 34, the calculation unit 22 subtracts the above-mentioned difference (1 yen) from the prepayment fee amount excluding tax (20,910 yen) and adds the above-mentioned difference (1 yen) to the consumption tax amount on the prepayment fee (2,090 yen), thereby adjusting the rounding of the prepayment fee amount excluding tax and the consumption tax amount.

As shown in FIG. 35, the data generation unit 23 generates transaction data including the tax-inclusive amount of the prepayment fee before fractional adjustment processing, the tax-inclusive amount of the prepayment fee after fractional adjustment processing, and the consumption tax amount, as well as the tax-inclusive amount, tax-exclusive amount, and consumption tax amount of the administrative fee without fractional adjustment processing.

Furthermore, based on this transaction data, the data generation unit 23 generates journal data for the early repayment fee and journal data for the administrative fee, as shown in FIG. 36. Specifically, for the early repayment fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "23,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount excluding tax of "20,909 yen" and the consumption tax amount of "2,091 yen". For the administrative fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "13,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount excluding tax of "11,819 yen" and the consumption tax amount of "1,181 yen".

Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 40 via the display unit (output device 7). The business operator enters the desired bond number and settlement date on this invoice issuance screen and presses the "Print button." The example in Figure 40 shows an example in which the bond number "100" and the transaction date of May 15, 2022 have been entered.

The print control unit 29 generates print data for an invoice based on the receivables data illustrated in FIG. 37, the transaction data illustrated in FIG. 38, and the invoice issuance data illustrated in FIG. 39, and sends this data to the output device 7, an example of a printing device. As a result, an invoice corresponding to a commercial transaction dated May 15, 2022, with a corporate customer of △△△ Co., Ltd., as illustrated in FIG. 41, is printed via the output device 7.

(Invoice issuance behavior for corporate customers when a commercial transaction is subject to invoicing but the fee is not subject to lump-sum consumption tax calculation)
Next, an invoice issuance operation for a corporate customer will be described in the case where a commercial transaction is subject to invoice issuance but the handling fee is not subject to lump-sum consumption tax calculation.

As an example, Figure 42 shows the early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Figure 42 shows an example of early repayment processing for a debt with debt number "101" that arose when a corporate customer of XXX Trading Co., Ltd. conducted a commercial transaction for product code "2010" with an individual customer. As can be seen from Figure 42, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 references the claim data stored in the memory unit 2 based on the claim number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing early repayment processing is a corporate customer or an individual customer. In the example of Figure 42, since the customer name is "XXX Trading Co., Ltd.", the customer type determination unit 24 determines that the customer undergoing early repayment processing is a corporate customer.

Next, the calculation object determination unit 26 obtains the debt data for debt number "101" as shown in Figure 43 based on the debt number entered on the early repayment processing screen. Then, based on the product code in the debt data, the calculation object determination unit 26 references the invoice product master 13 shown in Figure 27 to determine whether the transaction with product code "2010" is a transaction for which an invoice is to be issued. In this case, the product code "2010" is stored in the invoice product master 13 as shown in Figure 27. Therefore, the calculation object determination unit 26 determines that the transaction with product code "2010" is a transaction for which an invoice is to be issued.

As will be explained later, transactions involving product codes not stored in the invoice product master 13 are not eligible for invoice issuance, and therefore consumption tax is not calculated in a lump sum.

Next, the consumption tax lump-sum calculation determination unit 25 determines whether the administrative fee and early repayment fee entered on the early repayment processing screen are fees that are subject to a consumption tax lump-sum calculation by referencing the consumption tax calculation target master 11 shown in Figure 44. In this example, the calculation target flags for the administrative fee and early repayment fee are both "0: Not subject to calculation," so the consumption tax lump-sum calculation determination unit 25 determines that these fees are not subject to a consumption tax lump-sum calculation.

Next, the calculation unit 22 references the consumption tax calculation object master 11 shown in Figure 44 using the physical table names of the administrative fee and early repayment fee as conditions, and obtains the calculation object flag and tax rate for the administrative fee and early repayment fee. Furthermore, the calculation unit 22 references the consumption tax calculation rounding category master 12 shown in Figure 6 using the tax rate obtained from the consumption tax calculation object master 11 as conditions, and obtains the rounding category of "0: round down (amounts after the decimal point of the consumption tax are rounded down)" as described above.

Next, because the calculation target flags for the administrative fee and early repayment fee are set to "0: Not included in calculation," the above-mentioned lump-sum consumption tax calculation process is not performed, and the data generation unit 23 generates transaction data as shown in FIG. 45, in which the amount including tax of the early repayment fee is set to "23,000 yen," the amount excluding tax of the early repayment fee is set to "23,000 yen," the amount of consumption tax on the early repayment fee is set to "0 yen," the amount including tax of the administrative fee is set to "13,000 yen," the amount excluding tax of the administrative fee is set to "13,000 yen," and the amount of consumption tax on the administrative fee is set to "0 yen."

Then, based on this transaction data, the data generation unit 23 generates journal data for the early repayment fee and journal data for the administrative fee, as shown in FIG. 46. Specifically, the data generation unit 23 generates journal data for the early repayment fee in which the debit side is the amount including tax of "23,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount including tax of "23,000 yen" and the consumption tax amount of "0 yen". Furthermore, the data generation unit 23 generates journal data for the administrative fee in which the debit side is the amount including tax of "13,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount including tax of "13,000 yen" and the consumption tax amount of "0 yen".

Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 50 via the display unit (output device 7). The business operator enters the desired bond number and settlement date on this invoice issuance screen and operates the "Print button." The example in Figure 50 shows an example in which the bond number "101" and the transaction date of May 15, 2022 have been entered.

The print control unit 29 generates print data for an invoice based on the receivables data illustrated in FIG. 47, the transaction data illustrated in FIG. 48, and the invoice issuance data illustrated in FIG. 49, and sends this data to the output device 7, an example of a printing device. As a result, an invoice corresponding to a commercial transaction dated May 15, 2022, for a corporate customer of XXX Trading Co., Ltd., as illustrated in FIG. 51, is printed via the output device 7.

(Invoice issuing operation for individual customers)
Next, the operation of issuing an invoice to an individual customer will be described.

As an example, Figure 52 shows the early repayment processing screen displayed by the display control unit 21 when the business operator specifies early repayment processing. Figure 52 shows an example of early repayment processing for a debt with debt number "102" that arose when an individual customer, Taro X, conducted a business transaction with a sales company for product code "3010." As can be seen from Figure 52, early repayment processing requires fees such as an early repayment fee of "23,000 yen (tax included)" and an administrative fee of "13,000 yen (tax included)."

When the business operator operates the "Register button" on the early repayment processing screen, the customer type determination unit 24 references the claim data stored in the memory unit 2 based on the claim number and customer name entered on the early repayment processing screen. The customer type determination unit 24 then determines whether the customer undergoing early repayment processing is a corporate customer or an individual customer. In the example of Figure 52, since the customer name is "Taro X", the customer type determination unit 24 determines that the customer undergoing early repayment processing is an individual customer.

Next, the calculation object determination unit 26 obtains the debt data for debt number "102" as shown in Figure 53 based on the debt number entered on the early repayment processing screen. Then, based on the product code in the debt data, the calculation object determination unit 26 references the invoice product master 13 shown in Figure 27 to determine whether the transaction for product code "3010" is a transaction for which an invoice is to be issued. In this case, as shown in Figure 27, the product code "3010" is not stored in the invoice product master 13. Therefore, the calculation object determination unit 26 determines that the transaction for product code "3010" is a transaction for which an invoice is not to be issued.

In this way, for transactions that are not eligible for invoice issuance (transactions with product codes not stored in the invoice product master 13), lump-sum calculation of consumption tax is not performed because invoices are not eligible for issuance.

In this case, the data generation unit 23 generates transaction data in which the amount of the early repayment fee including tax is "23,000 yen," the amount of the early repayment fee excluding tax is "23,000 yen," the amount of consumption tax on the early repayment fee is "0 yen," the amount of the administrative fee including tax is "13,000 yen," the amount of the administrative fee excluding tax is "13,000 yen," and the amount of consumption tax on the administrative fee is "0 yen," as shown in FIG. 54.

Then, based on this transaction data, the data generation unit 23 generates journal data for the early repayment fee and journal data for the administrative fee, as shown in FIG. 55. Specifically, for the early repayment fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "23,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount including tax of "23,000 yen" and the consumption tax amount of "0 yen". Furthermore, for the administrative fee, the data generation unit 23 generates journal data in which the debit side is the amount including tax of "13,000 yen" and the consumption tax amount of "0 yen", and the credit side is the amount excluding tax of "13,000 yen" and the consumption tax amount of "0 yen".

Next, the business operator performs an operation to specify printing of the invoice. When this operation to specify printing of the invoice is performed, the display control unit 21 displays the invoice issuance screen shown in Figure 59 via the display unit (output device 7). The business operator enters the desired bond number and settlement date on this invoice issuance screen and presses the "Print button." The example in Figure 59 shows an example in which the bond number "102" and the transaction date of May 15, 2022 have been entered.

The print control unit 29 generates print data for an invoice based on the receivables data illustrated in FIG. 56, the transaction data illustrated in FIG. 57, and the invoice issuance data illustrated in FIG. 58, and sends this data to the output device 7, an example of a printing device. As a result, an invoice corresponding to the commercial transaction on May 15, 2022, for Taro XXXX's individual customer, as illustrated in FIG. 51, is printed via the output device 7.

(Effects of the embodiment)
As is clear from the above description, in the business support device 1 according to the embodiment, the calculation unit 22 (first calculation unit) calculates the total amount of tax-exempt commissions to sales companies that arise from advance payments made in connection with commercial transactions between credit-granting sales companies and customers, and the total consumption tax amount, which is the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount. The calculation unit 22 (second calculation unit) calculates individual consumption tax amounts, which are the consumption tax amounts for each tax-exempt commission to the sales company. The calculation unit 22 (third calculation unit) calculates the difference between the total consumption tax amount and the individual consumption tax amount. The calculation unit 22 (fourth calculation unit) adjusts the total amount of tax-exempt commissions by subtracting the difference from the total amount of tax-exempt commissions and by adding the difference to the total consumption tax amount. The data generation unit 23 then generates qualified invoice data for the sales company, including the adjusted total amount of tax-exempt commissions and the adjusted total consumption tax amount.

This allows business operators to issue invoices (qualified invoices, etc.) accurately and easily.

In addition, while installment management deals with both individual and corporate customers, only corporate customers need to be addressed under the invoice system. Because the system is operated differently for individual and corporate customers, operational errors are more likely to occur. Furthermore, if an invoice is issued to an individual customer by mistake, it will be an unnecessary invoice, resulting in the inconvenience of wasting printing paper.

However, the business support device 1 of this embodiment only handles product transactions for corporate customers, and by performing a lump-sum calculation of consumption tax, it is possible to issue invoices to corporate customers without changing system operations, and to leave the status quo (no invoices) for individual customers.

Also, when billing for items all at once, consumption tax must be calculated based on the total amount on the invoice, but it must be calculated for each item in the accounting entries. Because the units used for rounding are different, there may be a difference between the total amount resulting from calculating consumption tax for each item and the result of calculating consumption tax based on the total amount of the items. In this case, the accounting entries must be manually corrected, which can complicate work and lead to operational errors.

However, in the case of the business support device 1 of this embodiment, the system automatically adjusts for fractional differences that can occur when invoicing multiple items at once. This allows the total amount resulting from calculating consumption tax for each item to match the result of calculating consumption tax based on the total amount of the items, eliminating the need for manual corrections to accounting entries. This significantly reduces the workload of business operators.

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

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs Goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

Other Embodiments
The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, of the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the business support device 1, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown.

For example, all or any part of the processing functions of the business support device 1, particularly the control unit 3 and the various processing functions performed by the control unit 3, may be implemented by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program that works in conjunction with the OS to issue commands to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works in conjunction with the CPU to form the control unit 3.

In addition, the business support program for this business support device 1 may be stored on another server device connected to the business support device 1 via any network, and all or part of it may be downloaded as needed.

The business support program for executing the processes described in this embodiment may be stored on a non-transitory computer-readable recording medium or configured as a program product. Here, "recording medium" includes any portable physical medium, such as a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read-Only Memory), EEPROM (Electrically Erasable and Programmable Read-Only Memory), CD-ROM (Compact Disk Read-Only Memory), MO (Magneto-Optical Disk), DVD (Digital Versatile Disk), and Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. It should be noted that a "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure and reading procedure for reading a recording medium in the business support device 1 shown in the embodiment, as well as the installation procedure after reading, can use well-known structures and procedures.

The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and website provision.

The business support device 1 may also be configured as an information processing device such as a known personal computer or workstation, or may also be configured as an information processing device to which any peripheral device is connected. The information processing device may also be implemented by installing software (including programs, data, etc.) that realizes the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional additions. In other words, the above-mentioned embodiments may be implemented in any combination, or embodiments may be implemented selectively.

The present invention can be used, for example, in the non-banking industry or in industries that issue invoices (qualified invoices, etc.), such as credit card companies.

REFERENCE SIGNS LIST 1 Business support device 2 Memory unit 3 Control unit 4 Communication interface unit 5 Input/output interface unit 6 Input device 7 Output device 11 Consumption tax calculation object master 12 Consumption tax calculation rounding classification master 13 Invoice product master 21 Display control unit 22 Calculation unit 23 Data generation unit 24 Customer type determination unit 25 Consumption tax lump-sum calculation determination unit 26 Calculation object determination unit 27 Detection unit 28 Communication control unit 29 Printing control unit 40 Network 50 Sales company terminal device 60 Customer terminal device

Claims (10)

a first calculation unit that calculates a total amount of consumption tax, which is the total amount of the tax-excluded commission to a sales company that arises from the advance payment of money corresponding to a commercial transaction between the sales company that is providing credit and the customer, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount;
a second calculation unit that calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company;
a third calculation unit that calculates a difference between the total consumption tax amount and the individual consumption tax amount;
a fourth calculation unit that adjusts the total amount of the fees excluding tax by subtracting the difference from the total amount of the fees excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax;
a data generating unit that generates qualified invoice data for the sales company, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax;
A business support device having the above. the first calculation unit and the second calculation unit calculate the total consumption tax amount or the individual consumption tax amount based on rounding information indicating whether to round down the amount of the consumption tax to the nearest whole number;
2. The business support device according to claim 1, wherein: the data generation unit generates journal data in which the adjusted total amount obtained by subtracting the difference from the total amount is a debit amount, the adjusted total amount before the adjustment of the fee is a credit amount, the adjusted total amount of consumption tax obtained by adding the difference to the total amount of consumption tax is a debit amount, and the adjusted total amount of consumption tax before the adjustment is a credit amount;
3. The business support device according to claim 2, wherein: a customer type determination unit that determines whether a customer to whom credit is being extended is a corporate customer or an individual customer;
a consumption tax lump-sum calculation determination unit that determines whether the fee corresponding to the commercial transaction of the corporate customer is a fee that is subject to the consumption tax lump-sum calculation process by referring to a first storage unit that stores information indicating fees that are subject to the consumption tax lump-sum calculation process that collectively calculates the amount of consumption tax on the total amount of multiple fees;
a calculation object determination unit that, when a determination result indicating that the customer is a corporate customer is obtained, determines whether the corporate customer's transaction is a transaction for which a qualified invoice is to be issued by referring to a second memory unit that stores information indicating the transaction for which a qualified invoice is to be issued;
a fifth calculation unit that calculates the tax-excluded amount of the fee corresponding to the commercial transaction of the corporate customer and the amount of consumption tax at a predetermined consumption tax rate when a determination result is obtained that indicates that the customer is a corporate customer, a determination result that indicates that the fee corresponding to the commercial transaction of the corporate customer is a fee that is subject to the consumption tax lump-sum calculation process, or a determination result that indicates that the commercial transaction is a commercial transaction for which a qualified invoice is to be issued,
the data generation unit generates qualified invoice data for the corporate customer, the qualified invoice data including the calculated amount of the fee relating to the commercial transaction of the corporate customer excluding tax and the amount of consumption tax at a predetermined consumption tax rate;
4. The business support device according to claim 1, wherein: a detection unit for detecting a high-amount fee that is the fee with the highest tax-excluded amount when there are multiple fees for the corporate customer;
the first calculation unit calculates a total amount of consumption tax, which is a total amount of the tax-excluded amounts of the plurality of fees and a consumption tax amount at a predetermined consumption tax rate corresponding to the total amount of the plurality of fees;
the second calculation unit calculates an individual consumption tax amount, which is a consumption tax amount on a tax-excluded amount for each of the plurality of fees;
The third calculation unit calculates a difference between the total consumption tax amount and the individual consumption tax amount,
the fourth calculation unit calculates the sum of the tax-excluded amount of the high fee after adjustment by subtracting the difference from the tax-excluded amount of the high fee and the tax-excluded amount of other fees, and calculates a total consumption tax amount which is the sum of the tax-excluded amount of the high fee after adjustment by adding the difference to the consumption tax amount of the high fee and the consumption tax amount of other fees;
the data generation unit generates qualified invoice data for the corporate customer, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax;
5. The business support device according to claim 4, wherein: The data generation unit generates journal data for the high fee, in which the tax-inclusive amount of the high fee before adjustment based on the difference is debited, the tax-exclusive amount of the high fee after adjustment based on the difference is credited, the consumption tax amount on the debit side is 0 yen, and the consumption tax amount on the tax-exclusive amount of the high fee after adjustment based on the difference is credited, and
generating journal data for the other fees, in which the amount of the other fees including tax is debited, the amount of the other fees excluding tax is credited, the amount of consumption tax on the debit of the other fees is set to 0 yen, and the amount of consumption tax on the amount of the other fees excluding tax is credited;
6. The business support device according to claim 5, When a determination result is obtained that indicates that the customer is a corporate customer and that the commercial transaction of the corporate customer is a commercial transaction for which a qualified invoice is to be issued, but a determination result is obtained that indicates that the fee corresponding to the commercial transaction is a fee that is not subject to calculation in a consumption tax lump-sum calculation process that collectively calculates the amount of consumption tax on the total amount of multiple fees, the data generation unit generates journal data in which the tax-inclusive amount of the fee that is not subject to calculation is set as a debit and a credit, and the amount of consumption tax on the fee that is not subject to calculation is set to 0 yen on both the debit and the credit,
6. The business support device according to claim 5, When a determination result indicating that the customer is an individual customer is obtained, the data generation unit generates journal data in which the tax-inclusive amount of the commission to the individual customer is set as a debit and a credit, and the amount of consumption tax on the commission to the individual customer is set as 0 yen on both the debit and the credit.
5. The business support device according to claim 4, wherein: a first calculation step in which a first calculation unit calculates the total amount of tax-excluded fees to a sales company that arise from the advance payment of money corresponding to a commercial transaction between the sales company to which credit is extended and the customer, and the total amount of consumption tax, which is the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount;
a second calculation step in which a second calculation unit calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company;
a third calculation step in which a third calculation unit calculates a difference between the total consumption tax amount and the individual consumption tax amount;
a fourth calculation step in which a fourth calculation unit adjusts the total amount of the fee amount excluding tax by subtracting the difference from the total amount of the fee amount excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax;
a data generation step in which a data generation unit generates qualified invoice data of the sales company, the qualified invoice data including the total amount of the adjusted fees excluding tax and the total amount of the adjusted consumption tax;
A business support method having the above. Computer,
a first calculation unit that calculates a total consumption tax amount, which is the total amount of the tax-excluded commission to a sales company that is incurred by advancing money corresponding to a commercial transaction between the sales company that is providing credit and the customer, and the amount of consumption tax at a predetermined consumption tax rate corresponding to the total amount;
a second calculation unit that calculates an individual consumption tax amount, which is the consumption tax amount on the tax-excluded amount for each of the commissions paid to the sales company;
a third calculation unit that calculates a difference between the total consumption tax amount and the individual consumption tax amount;
a fourth calculation unit that adjusts the total amount of the fees excluding tax by subtracting the difference from the total amount of the fees excluding tax, and adjusts the total amount of consumption tax by adding the difference to the total amount of consumption tax;
functioning as a data generating unit that generates qualified invoice data for the sales company, including the total amount of the adjusted fees excluding tax and the adjusted total consumption tax amount;
A business support program that features: