JP7821073B2 - 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.

Patent Document 1 (JP 2012-146158 A) discloses an accounting processing system that can automatically generate financial accounting documents by simply selecting a transaction name and entering the minimum necessary information, and that can accurately grasp a company's business situation without the need for checks or corrections by an accounting firm.

This accounting processing system has a first dictionary in which transaction names are registered, and a second dictionary in which transaction types, which indicate the smallest unit for grouping transactions, are stored in correspondence with transaction names, and in which journal entry templates that store fixed transaction information are registered.

The means for registering in the first dictionary associates the transaction name set by the user with the transaction type and registers it in the first dictionary. The means for generating journal data determines a journal template corresponding to the transaction type from the transaction name selected through the transaction registration screen, and generates journal data for the transaction based on the information in the journal template and the variable element information entered through the transaction registration screen. The means for generating aggregated data uses the transaction type as an aggregation key instead of an account item to generate aggregated data used by the business operator for daily management. This enables the automatic generation of financial accounting documents and an understanding of the company's management situation.

JP 2012-146158 A

However, the consumption tax rate, applicable period, applicable businesses, and deduction rate change over time. This makes the input work on accounting input screens, etc., by business operators cumbersome, leading to problems such as input errors.

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 can assist business operators in inputting data into accounting input screens, etc.

In order to solve the above-mentioned problems and achieve the object, the business support device according to the present invention includes an acquisition unit that acquires date information indicating the date input by a business operator, payment destination information indicating the payment destination, and transaction object identification information which is information that identifies the transaction object to be paid; a detection unit that detects the corresponding consumption tax rate and consumption tax deduction rate for each date information, payment destination information, and transaction object identification information from a storage unit that stores various information including the consumption tax rate, the start date of application of the consumption tax rate, the deduction rate for each consumption tax rate corresponding to each application start date, the deduction rate for taxable purchases from tax-exempt businesses corresponding to the start date of application, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate for each transaction object; and a detection unit that detects the consumption tax amount and deduction rate for each transaction object identification information corresponding to the date information, payment destination information, and transaction object identification information based on the consumption tax rate and deduction rate detected by the detection unit. The system has a calculation unit that calculates the tax-exclusive amount for each date information, payment destination information, and commercial transaction object identification information , and a data generation unit that generates accounting data including the calculated consumption tax amount and the tax-exclusive amount, and the various information in the memory unit can be changed at any desired time.If the payment destination detected by the detection unit based on the payment destination information is a tax-exempt business, the calculation unit calculates the deduction amount of the consumption tax amount for the commercial transaction object, the non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount for the commercial transaction object, and the tax-exclusive amount obtained by adding the non-deductible amount to the amount of the commercial transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information entered by the business operator, and the data generation unit generates accounting data that includes the calculated deduction amount as the consumption tax amount for the commercial transaction object and also includes the tax-exclusive amount for the commercial transaction object obtained by adding the non-deductible amount to the amount of the commercial transaction object.

Furthermore, in order to solve the above-mentioned problems and achieve the object, the business support method of the business support device according to the present invention includes an acquisition step in which an acquisition unit acquires date information indicating the date input by a business operator, payment destination information indicating the payment destination, and business transaction object identification information which is information specifying the business transaction object to be paid; a detection step in which a detection unit detects the corresponding consumption tax rate and consumption tax deduction rate for each of the date information, payment destination information, and business transaction object identification information from a storage unit which stores various information including the consumption tax rate, the consumption tax rate, the start date of application of the consumption tax rate, the deduction rate for each consumption tax rate corresponding to each start date of application, the consumption tax deduction rate for taxable purchases from tax-exempt businesses corresponding to the start date of application, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate for each business transaction object; and a calculation step in which a calculation unit calculates the consumption tax amount corresponding to the amount of the business transaction object input by the business operator based on the detected consumption tax rate and deduction rate. and a data generation step in which a data generation unit generates accounting data including the calculated consumption tax amount and the tax-exclusive amount for each date information, payment destination information, and transaction object identification information, and the data generation unit generates accounting data including the calculated consumption tax amount and the tax-exclusive amount , and the various information in the memory unit can be changed at any desired time.In the calculation step, if the payment destination detected based on the payment destination information in the detection step is a tax-exempt business, the calculation unit calculates the deduction amount of the consumption tax amount for the transaction object, the non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount for the transaction object, and the tax-exclusive amount obtained by adding the non-deductible amount to the amount of the transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information entered by the business operator, and the data generation step generates accounting data that includes the calculated deduction amount as the consumption tax amount for the transaction object and includes the tax-exclusive amount for the transaction object obtained by adding the non-deductible amount to the amount of the transaction object.

Furthermore, in order to solve the above-mentioned problems and achieve the object, the business support program of the present invention includes a computer including an acquisition unit that acquires date information indicating the date input by a business operator, payment destination information indicating the payment destination, and commercial transaction object identification information which is information that identifies the commercial transaction object to be paid, a detection unit that detects the corresponding consumption tax rate and consumption tax deduction rate for each date information, payment destination information, and commercial transaction object identification information from a storage unit that stores various information including the consumption tax rate, the consumption tax start date, the deduction rate for each consumption tax rate corresponding to each application start date for taxable purchases from tax-exempt businesses, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction object, and a calculation unit that calculates a consumption tax rate and consumption tax deduction rate corresponding to the amount of the commercial transaction object input by the business operator based on the consumption tax rate and deduction rate detected by the detection unit. The storage unit functions as a calculation unit that calculates the amount of consumption tax and the amount excluding tax for each date information, payment destination information, and commercial transaction object identification information , and a data generation unit that generates accounting data including the calculated amount of consumption tax and the amount excluding tax, and the various information in the storage unit can be changed at any desired time.If the payment destination detected by the detection unit based on the payment destination information is a tax-exempt business, the calculation unit calculates the deduction amount of the consumption tax on the commercial transaction object, the non-deductible amount obtained by subtracting the deduction amount from the amount of consumption tax on the commercial transaction object, and the amount excluding tax obtained by adding the non-deductible amount to the amount of the commercial transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information entered by the business operator, and the data generation unit generates accounting data that includes the calculated deduction amount as the amount of consumption tax on the commercial transaction object and also includes the amount excluding tax of the commercial transaction object obtained by adding the non-deductible amount to the amount of the commercial transaction object.

The present invention can assist business operators in inputting data into accounting input screens, etc.

FIG. 1 is a block diagram showing a hardware configuration of a task support device according to an embodiment. FIG. 2 is a diagram illustrating an example of the consumption tax rate master. FIG. 3 is a diagram showing an example of the payee master. FIG. 4 is a diagram illustrating an example of the business classification master. FIG. 5 is a diagram illustrating an example of the product master. FIG. 6 is a diagram showing an example of an invoice sent from a payee. FIG. 7 is a diagram showing an example of the accounting input screen. FIG. 8 is a diagram for explaining the operation of detecting the consumption tax rate and deduction rate corresponding to the accounting date, payee, and product. FIG. 9 shows the accounting input screen on which the detected consumption tax category has been automatically entered. FIG. 10 shows the accounting input screen in which the consumption tax and product price have been calculated and automatically entered based on the consumption tax rate and deduction rate corresponding to the accounting date, payee, and product. FIG. 11 shows another example of the accounting input screen on which the detected consumption tax category is automatically entered. FIG. 12 shows another example of the accounting input screen in which the consumption tax and product price are calculated and automatically entered using the consumption tax rate and deduction percentage corresponding to the accounting date, payee, and product.

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.

(overview)
Under the new system of storing qualified invoices (invoice system), which is scheduled to come into effect on October 1, 2023, tax deductions for the full amount of consumption tax on taxable purchases from tax-exempt businesses will not be permitted, and only a partial deduction will be possible during the transitional period.

In other words, under the current method of storing separate invoices, etc., a full consumption tax deduction is permitted for purchases from tax-exempt businesses whose taxable sales amount to less than 10 million yen during the base period for the consumption tax period.

In contrast, under the invoice system scheduled to be implemented from October 2023, the consumption tax deduction amount will be reduced to 80% for purchases from tax-exempt businesses for the three years until October 2026, and then to 50% for the three years from October 2026 to October 2029 (transitional measures for the invoice system). After October 2029, consumption tax deductions will no longer be permitted.

For example, with regard to inventory, the transitional measures under the invoice system require that the amount of input tax that is no longer deductible be included in the asset amount. While it is conceivable that this could be addressed through a transfer journal entry in accounting, this would result in a discrepancy between the asset amount in sales management and accounting. Furthermore, when recording invoices, business operators may need to manually calculate and input the base amount and consumption tax amount, which would place a significant burden on the business operators.

For this reason, the business support device of the embodiment is capable of automatically calculating and recording the product price and consumption tax amount based on the consumption tax deduction rate during the transitional period of the invoice system in sales management. Furthermore, since it is anticipated that the transitional period or deduction rate of the invoice system may change due to social conditions, etc., the business support device of the embodiment makes it possible to change the master settings, allowing for flexible response to changes in the transitional period or deduction rate, etc.

(Hardware configuration)
Fig. 1 is a block diagram showing the hardware configuration of a business support device 1 according to an embodiment. The business support device 1 shown in Fig. 1 includes a storage 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). 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 communication interface unit 4 is connected to a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

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 enables business operators and others to perform business support operations, and also includes the following memory areas: consumption tax rate master 11, payee master 12, business classification master 13, and product master 13. The memory unit 2 also stores accounting data (including the consumption tax and base price of the product (or service)) calculated based on the payee, date, and consumption tax deduction rate, etc.

Figure 2 shows an example of the consumption tax master 11. As shown in Figure 2, the consumption tax master 11 stores the consumption tax rate, the start date (revision date) of application of each consumption tax rate, consumption tax classification, deduction rate, and tax exemption transitional tax rate classification.

Specifically, as of April 1, 1997, consumption tax rate category "1" was the "non-taxable" consumption tax rate category, with a consumption tax rate of "0.00%" and a credit rate of "1.0 (full credit)." Furthermore, consumption tax rate category "2" as of April 1, 1997 was the "non-taxable" consumption tax rate category, with a consumption tax rate of "0.00%" and a credit rate of "1.0 (full credit)." Furthermore, consumption tax rate category "6" as of April 1, 1997 was the "tax-exempt" consumption tax rate category, with a consumption tax rate of "0.00%" and a credit rate of "1.0 (full credit)." Furthermore, the transitional tax exemption tax rate category as of April 1, 1997 was "NULL (no category)."

In addition, as of April 1, 2014, the consumption tax rate category "8" is a "reduced tax rate (8%)" consumption tax rate category, with a consumption tax rate of "0.08%, a deduction rate of "1.0 (full deduction)", and a tax exemption transitional tax rate category of "NULL (no category)".

In addition, as of October 1, 2019, the consumption tax rate category of "0" is the "standard tax rate (10%)" consumption tax rate category, with a consumption tax rate of "0.10%, a deduction rate of "1.0 (full deduction)", and a transitional tax exemption measure category of "10". In addition, as of October 1, 2019, the consumption tax rate category of "8" is the "reduced tax rate (8%)" consumption tax rate category, with a consumption tax rate of "0.08%, a deduction rate of "1.0 (full deduction)", and a transitional tax exemption measure category of "11".

Furthermore, on October 1, 2023, when the invoice system will be implemented, the consumption tax rate category "10" will be the "normal tax rate (10%) 80% deduction" consumption tax rate category, with a consumption tax rate of "0.10%, deduction rate of "0.80", and the tax exemption transitional tax rate category of "NULL".Furthermore, on October 1, 2023, the consumption tax rate category "11" will be the "reduced tax rate (8%) 80% deduction" consumption tax rate category, with a consumption tax rate of "0.08%, deduction rate of "0.80", and the tax exemption transitional tax rate category of "NULL".

Furthermore, on October 1, 2026, three years after the invoice system was launched, the consumption tax rate category "10" will be the "normal tax rate (10%) 50% deduction" consumption tax rate category, with a consumption tax rate of "0.10%, deduction rate of "0.50", and the tax exemption transitional tax rate category of "NULL".Furthermore, on October 1, 2026, the consumption tax rate category "11" will be the "reduced tax rate (8%) 50% deduction" consumption tax rate category, with a consumption tax rate of "0.08%, deduction rate of "0.50", and the tax exemption transitional tax rate category of "NULL".

Figure 3 is a diagram showing an example of the payee master 12. As shown in Figure 3, the payee master 12 stores the payee code, payee name, and payee business classification. The example in Figure 3 shows that the payee code for "XXX Co., Ltd." is "SIH00001" and the business classification is "1." Similarly, the example in Figure 3 shows that the payee code for "△△△△ Co., Ltd." is "SIH00002" and the business classification is "0."

Figure 4 is a diagram showing an example of the business operator classification master 13. As shown in Figure 4, the business operator classification master 13 stores business operator classifications and business operator classification names. That is, a business operator classification of "0" indicates a business operator classification of "taxable business", and a business operator classification of "1" indicates a business operator classification of "tax-exempt business". Therefore, "XXX Co., Ltd. (SIH00001)", whose business operator classification is "1", is a "taxable business", and "△△△△ Co., Ltd. (SIH00002), whose business operator classification is "0", is a "tax-exempt business".

Figure 5 is a diagram showing an example of the product master 14. As shown in Figure 5, the product master 14 is composed of product codes, product names, and consumption tax rate categories. In the example of Figure 5, the consumption tax rate category for the product "●●●●" with product code "SHO00001" is "0: Standard tax rate (10%)," and the consumption tax rate category for the product "Four black triangles" with product code "SHO00002" is "8: Reduced tax rate (8%)." Furthermore, in the example of Figure 5, the consumption tax rate category for the product "Four black squares" with product code "SHO00003" is "1: Non-taxable."

(Functional configuration of the business support device)
Next, the control unit 3 executes the business support program stored in the memory unit 2, and thereby functions as a display control unit 21, an acquisition unit 22, a detection unit 23, a calculation unit 24, a data generation unit 25, and a memory control unit 26, as shown in FIG. 1.

The display control unit 21 displays the accounting input screen described below via the output device 7.

The acquisition unit 22 acquires date information indicating the date entered by the business operator, payment destination information indicating the payment destination, and transaction object identification information (product code, etc.) that identifies the transaction object (goods or services) that is the subject of payment.

The detection unit 23 detects the consumption tax rate and consumption tax deduction rate corresponding to date information, payment recipient information, and transaction target specific information from the consumption tax rate master 11 to product master 14 in the storage unit 2, which stores various information including the consumption tax rate, the start date of application of the consumption tax rate, the deduction rate for each consumption tax rate corresponding to each start date of application, the consumption tax deduction rate for taxable purchases from tax-exempt businesses corresponding to the start date of application, the business classification indicating whether each payment recipient is a tax-exempt business or a taxable business, and the consumption tax rate for each transaction target.

The calculation unit 24 calculates the consumption tax amount and tax-exclusive amount corresponding to the product price entered by the business operator based on the consumption tax rate and deduction rate detected by the detection unit 23. The data generation unit 25 generates accounting data including the calculated consumption tax amount and tax-exclusive amount. The memory control unit 26 stores the generated accounting data in the memory unit 2.

In addition, if the payee detected by the detection unit 23 based on the payee information is a tax-exempt business, the calculation unit 24 calculates the consumption tax deduction amount for the product, the non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount for the product, and the tax-excluded amount obtained by adding the non-deductible amount to the price of the product, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information entered by the business operator.

The data generation unit 25 then generates accounting data that includes the calculated deduction amount as the consumption tax amount for the transaction, and also includes the tax-excluded amount for the transaction obtained by adding the non-deductible amount to the transaction amount.

In addition, the memory control unit 26 rewrites the various information stored in the memory unit 2 with desired information input by the business operator, etc. This allows for flexible response to changes in the consumption tax amount and changes in the revision date of the invoice system, etc.

(Accounting data generation operation)
Next, we will explain the operation of generating accounting data including consumption tax and tax-excluded amount (product price) corresponding to the accounting date, payee, and product in the business support device 1. First, assume that the invoice shown in Figure 6 is mailed from the invoice recipient. The invoice shown in Figure 6 is mailed from a payee with a payee code of "SIH00001" with an invoice date of "October 31, 2023" after the invoice system is launched.

Specifically, this invoice is for the purchase of products with product codes "SHO00001" and "SHO00002." The price of the product with product code "SHO00001" is 4,000 yen (excluding tax, net price), which is subject to 10% consumption tax, and the price of the product with product code "SHO00002" is 6,000 yen (excluding tax, net price), which is subject to 8% consumption tax. Therefore, the purchase amount (total net price (excluding tax)) is 10,000 yen, and the consumption tax amount is 880 yen.

To enter accounting data for this invoice, the business operator operates the input device 6 to specify the display of the accounting input screen. This causes the display control unit 21 to display the accounting input screen shown in FIG. 7 via the output device 7, which is an example of a display unit. The business operator references the invoice and enters the accounting date (October 31, 2023), payee code (SIH00001), and product code (SHO00001) into this accounting input screen.

Based on the input payee code (SIH00001), the display control unit 21 references the payee master 12 shown in Figure 3, detects the payee name (XXX Co., Ltd.) corresponding to the payee code (SIH00001), and displays it on the accounting input screen adjacent to the payee code (SIH00001) as shown in Figure 7.

Similarly, based on the input product code (SHO00001), the display control unit 21 references the product master 14 shown in Figure 5, detects the product name (●●●●) corresponding to the product code (SHO00001), and displays it adjacent to the product code (SHO00001) on the accounting input screen as shown in Figure 7.

Next, the business operator enters the product code (SHO00001) and then presses the enter key on the input device 6. When the enter key is pressed with the product code (SHO00001) entered, the acquisition unit 22 acquires the product code and payee code based on the display data on the accounting input screen.

Based on the acquired product code, the detection unit 23 references the product master 14 as shown in Figure 8 and detects the consumption tax rate category for the product code (SHO00001). In this example, the consumption tax rate category for the product (●●●●) with product code (SHO00001) is "0: Standard tax rate (10%)."

The detection unit 23 also references the payee master 12 and classification master 13 based on the acquired payee code, and detects the tax-exempt business classification for "XXX Co., Ltd." with payee code (SIH00001). In this example, the tax-exempt business classification for "XXX Co., Ltd." with payee code (SIH00001) is "1," so it is classified as a "tax-exempt business."

Then, the detection unit 23 refers to the consumption tax rate master 11 based on the detected consumption tax rate category of "0: standard tax rate (10%)" and the tax-exempt business category of "tax-exempt business", and detects the consumption tax rate category corresponding to the consumption tax rate category of "0: standard tax rate (10%)" and the tax-exempt business category of "tax-exempt business". In this example, as shown in Figure 8, the tax exemption transitional tax rate category is "10", so the detection unit 23 detects this tax exemption transitional tax rate category of "10" as the consumption tax rate category.

The display control unit 21 displays the consumption tax category of "10" detected by the detection unit 23 on the accounting input screen, adjacent to the product (●●●●) with product code (SHO00001), as shown in Figure 9.

Next, as shown in Figure 9, the business operator enters the tax-excluded price (base price) of the product (●●●●) with product code (SHO00001) into the accounting input screen and operates the enter key on the input device 6. The example in Figure 9 shows the business operator entering "4000 yen" as the tax-excluded price (base price) of the product (●●●●) with product code (SHO00001).

When the enter key is pressed after the tax-exclusive price of the product has been entered, the calculation unit 24 calculates the consumption tax amount and the tax-exclusive price (product price) based on the detected consumption tax rate category and the tax-exclusive price (product price). In this example, the consumption tax rate category is "10," so the deduction rate is "0.80." Therefore, the calculation unit 24 calculates "400 yen" as the consumption tax amount at the standard tax rate (10%) on the input product price of "4,000 yen."

The calculation unit 24 also calculates "400 yen x 0.8 = 320 yen" as the input tax deductible amount. Furthermore, the calculation unit 24 subtracts "320 yen", calculated as the input tax deductible amount, from "400 yen", calculated as the consumption tax amount at the standard tax rate (10%), to calculate a non-deductible input tax amount (difference) of "80 yen". The calculation unit 24 then adds the non-deductible input tax amount (difference) of "80 yen" to the base amount of "4000 yen", to calculate a tax-excluded amount (base amount) of "4080 yen".

As shown in FIG. 10, the display control unit 21 displays the tax-excluded amount (product price) of "4,080 yen" and the consumption tax amount of "320 yen" calculated as the input tax creditable amount on the accounting input screen as the tax-excluded amount (product price) and consumption tax amount for the product (●●●●) with product code (SHO00001).

The data generation unit 25 generates accounting data for the product (●●●●) with the product code (SHO00001), including the tax-excluded amount (product price) and the consumption tax amount. The memory control unit 26 stores the generated accounting data in the memory unit 2. This accounting data is processed by an accounting system (not shown), and is also printed via the output device 7 as necessary.

Next, the business operator refers to the invoice shown in Figure 6 and enters the product code (SHO00002) into the accounting input screen described above.

Based on the input product code (SHO00002), the display control unit 21 references the product master 14 shown in Figure 5, detects the product name (four black triangles) corresponding to the product code (SHO00002), and displays it on the accounting input screen adjacent to the product code (SHO00002) as shown in Figure 10.

Next, the business operator enters the product code (SHO00002) and then presses the enter key on the input device 6. When the enter key is pressed with the product code (SHO00002) entered, the acquisition unit 22 acquires the product code and payee code based on the display data on the accounting input screen.

Based on the acquired product code, the detection unit 23 references the product master 14 as shown in Figure 8 and detects the consumption tax rate category for the product code (SHO00002). In this example, the consumption tax rate category for the product (four black triangles) with product code (SHO00002) is "8: Reduced tax rate (8%)."

The detection unit 23 also references the payee master 12 and classification master 13 based on the acquired payee code, and detects the tax-exempt business classification for "XXX Co., Ltd." with payee code (SIH00001). In this example, the tax-exempt business classification for "XXX Co., Ltd." with payee code (SIH00001) is "1," so it is classified as a "tax-exempt business."

Then, the detection unit 23 references the consumption tax rate master 11 based on the detected consumption tax rate category of "8: Reduced tax rate (8%)" and the tax-exempt business category of "Tax-exempt business" to detect the tax exemption transitional tax rate category of "11" as the consumption tax rate category.

The display control unit 21 displays the consumption tax category of "11" detected by the detection unit 23 on the accounting input screen, adjacent to the product (four black triangles) with product code (SHO00002), as shown in Figure 11.

Next, as shown in Figure 11, the business operator enters the tax-excluded price (base price) of the product (four black triangles) with product code (SHO00002) into the accounting input screen and operates the Enter key on the input device 6. The example in Figure 11 shows the business operator entering "6,000 yen" as the tax-excluded price (base price) of the product (four black triangles) with product code (SHO00002).

When the Enter key is pressed after the tax-exclusive price of the product has been entered, the calculation unit 24 calculates the consumption tax amount and the tax-exclusive price (product price) based on the detected consumption tax rate category and the tax-exclusive price (product price). In this example, the consumption tax rate category is "11," so the deduction rate is "0.80." Therefore, the calculation unit 24 calculates "480 yen" as the consumption tax amount at the reduced tax rate (8%) on the input product price of "6,000 yen."

The calculation unit 24 also calculates "480 yen x 0.8 = 384 yen" as the input tax deductible amount. Furthermore, the calculation unit 24 subtracts "384 yen", calculated as the input tax deductible amount, from "480 yen", calculated as the consumption tax amount at the reduced tax rate (8%), to calculate a non-deductible input tax amount (difference) of "96 yen". The calculation unit 24 then adds the non-deductible input tax amount (difference) of "96 yen" to the base amount of "6,000 yen" to calculate a tax-excluded amount (base amount) of "6,096 yen".

As shown in Figure 12, the display control unit 21 displays the tax-excluded amount (product price) of "6,096 yen" and the consumption tax amount of "384 yen" calculated as the amount that can be deducted from the input tax on the accounting input screen as the tax-excluded amount (product price) and consumption tax amount for the product (four black triangles) with product code (SHO00002).

The data generation unit 25 generates accounting data for the product (●●●●) with the product code (SHO00001), including the tax-excluded amount (product price) and the consumption tax amount. The memory control unit 26 stores the generated accounting data in the memory unit 2. This accounting data is processed by an accounting system (not shown), and is also printed via the output device 7 as necessary.

(Change operation of master tax rate, etc.)
The qualified invoice storage system (invoice system) is scheduled to come into effect on October 1, 2023, but it is expected that the transitional period or the deductible rate will change depending on social conditions, etc. For this reason, in the case of the business support device 1 of the embodiment, the storage control unit 26 can update the values of each of the masters 11 to 14 with values input by the business operator.

For example, if the standard tax rate is reduced from the current "10%" to "5%," the business operator specifies "5%" as the standard tax rate. When this operation is performed, the storage control unit 26 rewrites (updates) the standard tax rate of "10%" in the consumption tax rate master 11 and the product master 14 to the standard tax rate of "5%."

Similarly, if the reduced tax rate is reduced from the current 8% to 3%, the business operator will specify 3% as the reduced tax rate. When this operation is performed, the memory control unit 26 will rewrite (update) the reduced tax rate of 5% in the consumption tax rate master 11 and the product master 14 to a reduced tax rate of 3%.

Furthermore, for example, if the payee changes from a "tax-exempt business" to a "taxable business," the business operator will rewrite (update) the business classification in the payee master 12 from "1" to "0."

This means that even if the transitional period or deductible rate changes due to social conditions, etc., the settings (values) of each master can be flexibly adapted to such changes, thereby supporting business operations.

(Effects of the embodiment)
Under the invoice system, taxable purchases from taxable businesses are not permitted to have the full amount of consumption tax deductible; only a partial amount can be deducted during the transitional period. Due to this transitional measure, the amount of the purchase tax that cannot be deducted (especially for inventory) must be included in the asset amount. While one possible solution is to use a transfer journal entry in accounting, this can result in the inconvenience of discrepancies between the asset amount in sales management and accounting. Furthermore, when recording invoices, operators must manually enter the base amount and consumption tax amount on a calculator, placing a significant burden on the operator.

However, the business support device 1 of this embodiment can automatically calculate the base price and consumption tax amount by adding the deductible rate to the amount equivalent to the consumption tax during the transitional period described above in sales management. This prevents the inconvenience of discrepancies between asset amounts in sales management and accounting, and also reduces the burden on business operators.

In addition, even if the transitional period or deductible rate changes due to social conditions, etc., the settings (values) of each master can be flexibly changed to accommodate such changes. This means that support for business operators can be provided without being affected by changes to the transitional period or deductible rate, etc.

[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 computer program is recorded in a storage unit such as a ROM or HDD for working 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 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.

This invention can be used in all industries that perform accounting work.

REFERENCE SIGNS LIST 1 Business support device 2 Storage unit 3 Control unit 4 Communication interface unit 5 Input/output interface unit 6 Input device 7 Output device 11 Consumption tax rate master 12 Payment destination master 13 Business classification master 14 Product master 21 Display control unit 22 Acquisition unit 23 Detection unit 24 Calculation unit 25 Data generation unit 26 Storage control unit

Claims (5)

an acquisition unit that acquires date information indicating the date input by the business operator, payment destination information indicating the payment destination, and commercial transaction object identification information that is information that identifies the commercial transaction object that is the subject of payment;
a detection unit that detects the corresponding consumption tax rate and consumption tax deduction rate for each date information, payment destination information, and commercial transaction target identification information from a storage unit that stores various information including the consumption tax rate, the application start date of the consumption tax rate, the deduction rate of each consumption tax rate corresponding to each application start date, the consumption tax deduction rate corresponding to the application start date for taxable purchases from tax-exempt businesses, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction target;
a calculation unit that calculates the consumption tax amount and the tax-excluded amount corresponding to the amount of the commercial transaction object input by the business operator based on the consumption tax rate and the deduction rate detected by the detection unit, for each of the date information, the payment destination information, and the commercial transaction object identification information ;
a data generating unit that generates accounting data including the calculated consumption tax amount and the tax-excluded amount,
The various information stored in the storage unit can be changed at any desired timing.
If the payment recipient detected by the detection unit based on the payment recipient information is a tax-exempt business, the calculation unit calculates a deduction amount for the consumption tax amount of the commercial transaction object, a non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount of the commercial transaction object, and the tax-excluded amount obtained by adding the non-deductible amount to the amount of the commercial transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information input by the business operator,
the data generation unit generates the accounting data including the calculated deduction amount as the amount of consumption tax on the commercial transaction object, and including the tax-excluded amount of the commercial transaction object obtained by adding the non-deductible amount to the amount of the commercial transaction object;
A business support device characterized by the above . a display control unit that displays on a display unit an accounting input screen for the business operator to input the date information, the payment destination information, and the commercial transaction target identification information;
the acquisition unit acquires the date information, the payment destination information, and the commercial transaction target identification information input on the accounting input screen;
2. The business support device according to claim 1, wherein: Further comprising a storage control unit that rewrites the various information stored in the storage unit with input desired information;
3. The business support device according to claim 1 or 2, wherein: an acquisition step in which an acquisition unit acquires date information indicating the date input by the business operator, payment destination information indicating the payment destination, and commercial transaction object identification information which is information identifying the commercial transaction object to be paid;
a detection step in which a detection unit detects the corresponding consumption tax rate and consumption tax deduction rate for each of the date information, the payment destination information, and the commercial transaction target identification information from a storage unit that stores various information including the consumption tax rate, the application start date of the consumption tax rate, the deduction rate of each of the consumption tax rates corresponding to each of the application start dates, the consumption tax deduction rate corresponding to the application start date for taxable purchases from tax-exempt businesses, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate of each commercial transaction target;
a calculation step in which a calculation unit calculates the consumption tax amount and the tax-excluded amount corresponding to the amount of the commercial transaction object input by the business operator based on the detected consumption tax rate and the deduction rate, for each of the date information, the payment destination information, and the commercial transaction object specifying information ;
a data generating step in which a data generating unit generates accounting data including the calculated consumption tax amount and the tax-excluded amount,
The various information stored in the storage unit can be changed at any desired timing.
In the calculation step, if the payee detected based on the payee information in the detection step is a tax-exempt business, the calculation unit calculates the deduction amount of the consumption tax amount for the commercial transaction object, the non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount for the commercial transaction object, and the tax-excluded amount obtained by adding the non-deductible amount to the amount of the commercial transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information entered by the business operator,
In the data generation step, the calculated deduction amount is included as the amount of consumption tax on the commercial transaction object, and the accounting data is generated including the tax-excluded amount of the commercial transaction object obtained by adding the non-deductible amount to the amount of the commercial transaction object;
A business support method using a business support device . Computer,
an acquisition unit that acquires date information indicating the date input by the business operator, payment destination information indicating the payment destination, and commercial transaction object identification information that is information that identifies the commercial transaction object that is the subject of payment;
a detection unit that detects the corresponding consumption tax rate and consumption tax deduction rate for each date information, payment destination information, and commercial transaction target identification information from a storage unit that stores various information including the consumption tax rate, the application start date of the consumption tax rate, the deduction rate of each consumption tax rate corresponding to each application start date, the consumption tax deduction rate corresponding to the application start date for taxable purchases from tax-exempt businesses, the business classification indicating whether each payment destination is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction target;
a calculation unit that calculates the consumption tax amount and the tax-excluded amount corresponding to the amount of the commercial transaction object input by the business operator based on the consumption tax rate and the deduction rate detected by the detection unit, for each of the date information, the payment destination information, and the commercial transaction object identification information ;
a data generating unit that generates accounting data including the calculated consumption tax amount and the tax-excluded amount ;
The various information stored in the storage unit can be changed at any desired timing.
If the payment recipient detected by the detection unit based on the payment recipient information is a tax-exempt business, the calculation unit calculates a deduction amount for the consumption tax amount of the commercial transaction object, a non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount of the commercial transaction object, and the tax-excluded amount obtained by adding the non-deductible amount to the amount of the commercial transaction object, based on the consumption tax deduction rate for taxable purchases from the tax-exempt business that is applied on the date indicated by the date information input by the business operator,
the data generation unit generates the accounting data including the calculated deduction amount as the amount of consumption tax on the commercial transaction object, and including the tax-excluded amount of the commercial transaction object obtained by adding the non-deductible amount to the amount of the commercial transaction object;
A business support program that features: