JP2011215730A - Account management system, account management processing method, and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an account management system, along with an account management processing method, capable of securing funds according to a plan for the payment of a tax.SOLUTION: In an account management system 10, a lock period and a tax rate input by a customer are stored in a setting information DB30, and a tax payment scheduled sum is calculated by a tax payment scheduled sum calculation processor 23, and stored in the setting information DB30 by using this tax rate and transaction history data stored in a transaction history DB31, and when a payment request is made in the lock period, whether the balance of the account of the customer stored in an account balance DB32 is less than the tax payment scheduled sum stored in the setting information DB30 by a lock execution processor 24, and when it is determined that the balance of the account of the customer is less than the tax payment scheduled sum, lock processing to restrict payment is performed.

Description

  The present invention relates to an account management system, an account management processing method, and a program configured by a computer that executes processing for managing the balance of a customer's account opened in a financial institution. For example, forex margin trading (FX ), Settlement for difference (CFD), bond repayment gains and other transactions subject to comprehensive taxation, etc.

  Generally, a certain amount of profit was generated in transactions subject to comprehensive taxation, such as over-the-counter trading (FX), over-the-counter transactions, contract for difference (CFD) transactions, bond redemption gains, etc. In such cases, calculate the amount of income tax, etc. based on the profits generated during the accounting period from January 1 to December 31, and submit a final tax return between February 15 and March 15 of the following year. It is necessary to pay and pay taxes such as income tax. With regard to the profits obtained from the transactions subject to comprehensive taxation, the profits for the entire year are calculated and the total profits are treated as miscellaneous income. It is regarded.

  Therefore, in the case of transactions subject to comprehensive taxation, they are completely separated from other income, such as transactions of financial products such as stocks and investment trusts, or foreign exchange margin transactions (FX) on exchanges, etc. The taxation method is completely different from the case of transactions subject to separate source taxation, where profits are taxed at a fixed tax rate for each financial product. In other words, in the case of transactions subject to segregation withholding tax, taxation is based on withholding tax at each occurrence of profit, and tax payment is completed by itself, but in the case of transactions subject to comprehensive taxation, taxation on profits for the entire year is taxed. And it will pay tax together with other income such as salary income.

  As a system for managing accounts, there is known a deposit account management system for exclusive use of funds pre-emptive transactions that reflects the balance of a customer's deposit account in the product purchase capacity of pre-fund transactions (see Patent Document 1).

JP 2009-53878 A

  However, when the above-described general taxable transaction is performed, the accounting period for calculating the tax (for example, January 1 to December 31) and the final tax return period (for example, February 15 to March 15). Day) and the deduction date (for example, April 22) from the designated account when transfer tax payment is selected, there is a shortage of funds for tax payment when performing tax payment. May occur. For example, as of December 31, profits have increased and funds for tax payments have been secured in the account, but after that period until March 15th, which is the deadline for income tax filing / payment, or When the final tax return is made or the transfer tax is deducted, such as customers who have lost all profits during the period up to April 22, the deduction date when transfer tax is selected. In addition, there may be cases where it is difficult to pay tax because there is no cash in hand.

  An object of the present invention is to provide an account management system, an account management processing method, and a program capable of systematically securing funds for payment of taxes.

  The present invention is an account management system configured by a computer that executes processing for managing the balance of a customer's account opened in a financial institution, and stores the balance of the customer's account in association with customer identification information A balance database, a tax rate for at least one tax entered by the customer, a lock period for securing funds for payment of the at least one tax entered by the customer, and at least one tax The setting information database that stores the estimated tax payment amount that needs to be secured as payment funds in association with the customer identification information, and transaction history data including profits and losses on transactions related to the customer's financial products, Transaction history database stored in association with customer identification information, and transaction history database stored in association with customer identification information of each customer. Using the historical data and the tax rate associated with each customer's customer identification information and stored in the setting information database, the estimated tax payment amount for each customer is calculated, and the calculated estimated tax payment amount is calculated for each customer's customer. Other taxiable amount calculation processing means for executing processing to be stored in the setting information database in association with identification information, a terminal device operated by a customer or its input agent, or other systems including a financial product transaction transaction system When the withdrawal request signal from the customer's account is received, the estimated tax payment amount and the lock period stored in the setting information database associated with the customer identification information of the customer related to the withdrawal request are acquired. At the same time, it acquires the balance of the customer's account related to the withdrawal request stored in the account balance database in association with the customer identification information related to the withdrawal request, and receives the withdrawal request signal. If the time is during the lock period, determine whether the amount obtained by subtracting the amount related to the withdrawal request from the balance of the customer's account related to the withdrawal request is less than the planned tax payment amount. And a lock execution processing means for executing a lock process for restricting the withdrawal of at least the portion corresponding to the erosion of the planned amount of tax payment in the amount related to the withdrawal request when the amount is less than the scheduled amount. Is.

  In such an account management system of the present invention, the lock period is stored in the setting information database, and when there is a withdrawal request during the lock period, the lock execution processing means uses the customer account. It will be determined whether the balance of the amount will be less than the expected tax payment amount, and if it is less than the expected tax payment amount, lock processing (fund restraint processing) will be performed to limit withdrawals, so during the lock period the tax payment will be scheduled Since the amount is secured, it is possible to prevent a situation where there is no cash for paying the tax when paying the tax.

  Further, the tax rate input by the customer is stored in the setting information database, and the estimated tax payment amount is calculated by the estimated tax payment calculation processing means using the tax rate input by the customer. It is possible to calculate the expected tax payment according to the amount of income.

  Furthermore, since the lock period and tax rate to be stored in the setting information database are entered by the customer, the customer can freely set the lock period and tax rate and make settings taking into account their own special circumstances. It is also possible to improve convenience for the customer, thereby achieving the object.

  In addition, in the account management system described above, the setting information database is a lock indicating whether or not the lock for restricting withdrawal from the customer's account is valid in addition to the tax rate, the lock period, and the expected tax payment amount. The flag is also configured to be stored in association with the customer identification information, and the lock execution processing means refers to the lock flag stored in the setting information database when the withdrawal request signal is received, and the lock flag is The lock process is executed only when the lock is in a valid state, and the lock release request signal is received when the customer or the terminal agent operated by the input agent receives a lock release request signal from the customer. A lock release that executes processing to change the lock flag associated with the customer identification information of the customer and stored in the setting information database to a state indicating unlocking. It is desirable to adopt a configuration provided with a processing unit.

  When the lock release processing means is configured as described above, the cash is withdrawn from the account when the user wants to pay taxes early before the set lock period ends or for other reasons. When the need arises, it becomes possible for the customer to release the lock by his / her own intention, so that the degree of freedom of the customer's selection is improved.

  Furthermore, in the account management system described above, the estimated tax amount calculation processing means, in addition to the process of calculating the estimated tax amount after the end of the accounting period for tax purposes, at least one point in the period of the accounting period, The transaction history data up to that point stored in the transaction history database associated with the information, and the tax rate stored in the settings information database associated with each customer's customer identification information, Temporary calculation of the estimated tax payment amount for each customer, and a process for storing the estimated tax payment amount in association with the customer identification information of each customer and storing it in the setting information database. It is desirable that the lock process is executed even when a withdrawal request signal is received during the accounting period.

  In this way, when it is configured to perform lock processing even during the period, it is possible to perform lock processing according to the amount of profit up to that point at each time point during the period, and perform more planned cash management Is possible. Therefore, for example, if you have earned a large profit at the beginning of the year, but then used that profit, and you try to lock it after the accounting period has ended, you already have no funds for tax payment. It is possible to prevent such a situation.

  In the account management system described above, the setting information database is used for each installment for securing funds for each period of the tax input by the customer who pays the installment for the tax that can be paid in installments. The lock period and each remaining tax payment amount that needs to be secured as funds for payment in each period are stored in association with the customer identification information. For possible taxes, calculate the remaining amount of each scheduled tax payment by gradually reducing the estimated tax payment amount step by step evenly or approximately evenly, and associate the calculated remaining tax payment amount with the customer identification information in the settings information data When the withdrawal request signal is received, the lock execution processing means is associated with the customer identification information of the customer related to the withdrawal request and stores the setting information database. The customer related to the withdrawal request stored in the account balance database in association with the customer identification information of the customer related to the withdrawal request, as well as to acquire each remaining tax payment amount and each installment lock period stored in The amount obtained by subtracting the amount related to the withdrawal request from the balance of the customer's account related to the withdrawal request when the withdrawal request signal is received during the installment lock period. Judge whether or not the amount will be less than the planned amount of tax payment, and if the amount is less than the planned amount of tax payment, limit the withdrawal of at least the amount corresponding to the erosion of the planned amount of tax payment remaining It is desirable that the lock process is also executed.

  In this way, when the lock process is performed in response to the divided payment of taxes, even when the customer makes payment in installments, the balance of each tax payment and the remaining amount of each tax payment corresponding to the due date and the due date By setting each installment payment lock period, it is possible to secure funds for payment in each period, so that it is possible to perform more systematic and flexible fund management.

  In the above account management system, if the account of the customer whose balance is stored in the account balance database is not an account for deduction of tax, the lock period stored in the setting information database And a transfer processing means for executing a process of transferring the scheduled tax payment amount stored in the setting information database from the account of the customer to be managed to the account for tax withdrawal at the end of Is.

  In this way, when the transfer processing means is provided and the process of transferring the scheduled tax payment to the account for tax withdrawal at the end of the lock period, the trouble of the customer's transfer is saved, and in the tax procedure In addition to reducing the burden on the customer, it is possible to prevent a situation in which the customer forgets to make the transfer and there is no funds for withdrawal in the account for withdrawal even when the tax withdrawal date is reached.

  Furthermore, in the case where the lock processing is performed in response to the tax payment, the customer account whose balance is stored in the account balance database is not an account for tax deduction. , Each partial tax payment amount calculated from the planned tax payment amount stored in the setting information database at the end of each installment payment lock period stored in the setting information database, or the setting information database It is desirable to have a transfer processing means for executing a process of transferring each scheduled tax payment amount stored in (1) from a customer's account to a tax withdrawal account.

  When payment is made in such a way that the transfer processing means is provided and the process of transferring the scheduled tax payment for each period to the account for tax withdrawal at the end of each installment lock period, However, it is possible to reduce the burden of the customer's transfer in the tax procedure by saving the customer's transfer, and even if the customer forgets the transfer and the tax withdrawal date is reached, there is no funds for withdrawal in the withdrawal account Can be prevented in advance. In particular, in the case of divided payment, since payment is performed a plurality of times at intervals, the effects of transfer and the time limit management for payment are greater than in the case of collective payment, and the effect becomes remarkable.

  In the account management system described above, the estimated tax payment amount associated with the customer identification information of each customer and stored in the setting information database is acquired, and the account balance data is associated with the customer identification information of each customer. For alert notification to obtain the balance of each customer's account stored in the base, and to notify that the funds for tax payment are insufficient when the balance of each customer's account is less than the expected tax payment amount It is desirable to have an alert notification processing means for executing processing for transmitting data to a terminal device operated by each customer or its input agent via a network.

  Thus, when it is set as the structure provided with the alert notification process means, it becomes possible to notify the shortage of the balance of a customer's account and to call attention. For example, if you are outside the lock period or during the lock period, but the customer is unable to secure the expected tax payment amount by releasing the lock and withdrawing, etc. As a result, the customer can take appropriate measures such as increasing the balance of the account or refraining from further withdrawals.

  Further, as the account management processing method realized by the account management system of the present invention described above, the following account management processing method of the present invention can be mentioned.

  That is, the present invention is an account management processing method executed by an account management system configured by a computer that executes processing for managing the balance of a customer's account opened in a financial institution. , Stored in the account balance database in association with customer identification information, a tax rate for at least one tax entered by the customer, a lock to secure funds for payment of at least one tax entered by the customer Transactions related to customer financial products are stored in the setting information database in association with customer identification information, and the tax payment amount that must be secured as funds for payment of at least one type of tax. The transaction history data including the profits and losses of the customer is stored in the transaction history database in association with the customer identification information. Using the transaction history data associated with the identification information and stored in the transaction history database and the tax rate associated with each customer's customer identification information and stored in the settings information database, the estimated tax payment amount for each customer is calculated. A terminal device that executes a process of calculating and storing the calculated estimated tax payment in association with customer identification information of each customer in the setting information database, and the lock execution processing means is operated by the customer or its input agent Or when receiving a withdrawal request signal from the customer's account from another system including a trading system for financial products, a setting information database associated with the customer identification information of the customer related to the withdrawal request. Is stored in the account balance database in association with the customer identification information of the customer related to the withdrawal request. If the balance of the customer's account related to the withdrawal request is acquired and the withdrawal request signal is received during the lock period, the amount related to the withdrawal request is subtracted from the balance of the customer's account relating to the withdrawal request. Judge whether the amount of money to be obtained is less than the expected tax payment amount, and if it is less than the expected tax payment amount, limit the withdrawal for at least the amount corresponding to erosion to the expected tax payment amount of the amount related to the withdrawal request The lock processing is performed.

  In such an account management processing method of the present invention, the operations and effects obtained by the above-described account management system of the present invention can be obtained as they are, thereby achieving the object.

  Furthermore, the program of this invention is for functioning a computer as the account management system mentioned above.

  The above-mentioned program or a part thereof is, for example, a magneto-optical disk (MO), a read-only memory (CD-ROM) using a compact disk (CD), a CD recordable (CD-R), a CD rewritable (CD -RW), read-only memory (DVD-ROM) using digital versatile disk (DVD), random access memory (DVD-RAM) using DVD, flexible disk (FD), magnetic tape, hard disk, It can be recorded on storage media such as read-only memory (ROM), electrically erasable and rewritable read-only memory (EEPROM), flash memory, and random access memory (RAM) for storage and distribution. And, for example, a local area network (LA ), A metropolitan area network (MAN), a wide area network (WAN), a wired network such as the Internet, an intranet, or an extranet, or a wireless communication network, or a combination thereof. It is also possible to carry it on a carrier wave. Furthermore, the above program may be a part of another program, or may be recorded on a recording medium together with a separate program.

  As described above, according to the present invention, the estimated tax payment calculation means calculates the estimated tax payment using the tax rate input by the customer, and sets the lock period and estimated tax payment in the setting information database. When the withdrawal request is made during the lock period, the lock execution processing means determines whether the customer's account balance is less than the expected tax payment amount, and is less than the expected tax payment amount. Because the lock process that restricts withdrawals is executed, it is possible to reserve the expected tax payment amount in the customer's account during the lock period, so there is no cash for tax payment when paying tax The situation can be prevented in advance, and funds for payment of taxes can be systematically secured.

1 is an overall configuration diagram of an account management system according to an embodiment of the present invention. The record block diagram of the setting information database of the embodiment. The block diagram of the transaction history database of the said embodiment. The block diagram of the account balance database of the said embodiment. Explanatory drawing of the division payment corresponding | compatible process of the said embodiment. The figure which shows an example of the setting information input screen of the said embodiment. The figure of the flowchart which shows the flow of the lock process of the said embodiment. The figure of the flowchart which shows the flow of the transfer tax payment corresponding | compatible process of the said embodiment.

  An embodiment of the present invention will be described below with reference to the drawings. FIG. 1 shows the overall configuration of an account management system 10 of the present embodiment. 2 shows an example of the record configuration of the setting information database 30, FIG. 3 shows an example of the configuration of the transaction history database 31, and FIG. 4 shows an example of the configuration of the account balance database 32. Has been. FIG. 5 is an explanatory diagram of the divided payment handling process, and FIG. 6 shows an example of the setting information input screen 100. Further, FIG. 7 is a flowchart showing the flow of the lock process, and FIG. 8 is a flowchart showing the flow of the transfer tax payment handling process.

In FIG. 1, an account management system 10 is a system of a financial institution such as a securities company that executes a process for managing the balance of a customer's account, and is composed of one or a plurality of computers. The account of the customer to be managed by the account management system 10 is, for example, an MRF (Money Reserve Fund: Money) which is a so-called securities general account established in a securities company.
Reserve Fund). The account management system 10 is connected to a terminal device 40 operated by a customer or its input agent via the network 1. The account management system 10 is connected to a trading system 50 which is another system of a financial institution such as a securities company that operates and manages the account management system 10 via the communication line 2 and the communication line 3. The other financial institution system 60 is connected via this.

  Here, the network 1 includes various forms such as the Internet, an intranet, an extranet, a LAN, a MAN, a WAN, or a combination thereof, and is wired or wireless, and further, wired and wireless. Regardless of whether it is a mixed type, in short, it is only necessary to be able to transmit information at a certain speed between a plurality of points (regardless of the length of distance).

  The communication line 2 connecting the account management system 10 and the trading system 50 may be a dedicated line or the network 1. Further, the communication line 3 that connects the account management system 10 and another financial institution system 60 may be a dedicated line or the network 1.

  The account management system 10 includes processing means 20 for executing processing for managing the balance of a customer's account, and a setting information database 30, a transaction history database 31, and an account balance database 32 connected to the processing means 20. Yes.

  The processing unit 20 includes a setting information input reception processing unit 21, a lock release processing unit 22, a tax payment scheduled amount calculation processing unit 23, a lock execution processing unit 24, a deposit / withdrawal processing unit 25, and a transaction data acquisition processing unit 26. And a transfer processing means 27 and an alert notification processing means 28.

  The setting information input acceptance processing means 21 accepts input of an ID (account number or the like as customer identification information) and a password by a customer who operates the terminal device 40 or an input agent thereof (such as a sales person or operator of a securities company) The display data of the setting information input screen 100 (see FIG. 6) is transmitted to the terminal device 40 via the network 1, and the setting information (lock presence / absence, income tax) transmitted from the terminal device 40 via the network 1 is also transmitted. Tax rate, income tax lock period, inhabitant tax rate, inhabitant tax lock period (in the case of lump sum payment), presence / absence of inhabitant tax installment, selection information for automatic / manual setting of the lock period, first installment lock Period, second installment lock period, third installment lock period, fourth installment lock period, transfer to account for deduction of income tax Information on account for deduction of income tax (financial institution code, branch number, account number, etc.), necessity of transfer to account for deduction of residence tax, account information for withdrawal of residence tax ( And the received setting information is associated with the customer identification information and stored in the setting information database 30 (see FIG. 2). .

  Further, the setting information input acceptance processing means 21 responds to a request for changing the setting information by the customer, and an input screen for changing setting information similar to the setting information input screen 100 (see FIG. 6) (the setting information input screen 100 is completely different). The display data is transmitted to the terminal device 40 via the network 1, and the changed setting information transmitted from the terminal device 40 via the network 1 is received. Is also stored in the setting information database 30 (see FIG. 2) in association with the customer identification information. For example, at first, the lock period was entered assuming that the resident tax was paid in a lump sum, but then the resident tax was paid in installments to match the first to fourth payment deadlines. For example, when each installment lock period is input, or when the income tax rate is initially input as 20%, but the income is likely to increase more than expected, so the tax rate is changed to 30%.

  The lock release processing means 22 is a signal for unlocking income tax or residence tax by the customer from the terminal device 40 operated by the customer or its input agent (“unlocking income tax” on the setting information input screen 100 (see FIG. 6)). ”Button 160 or a request signal by pressing the“ resident tax unlock ”button 162) is received via the network 1, the setting information data record is associated with the customer identification information of the customer related to the unlock request. The process of changing the lock flag of the income tax or resident tax stored in the source 30 (see FIG. 2) to a state indicating unlocking is executed. Note that the unlocking is an operation that prevents the lock execution processing unit 24 from executing lock processing (processing for binding funds) during the set lock period. In this embodiment, even after the lock is released, the setting information such as the lock period is saved without being deleted in preparation for the following lock recovery request. A configuration may be adopted in which all the setting information including the period is deleted.

  Further, the lock release processing means 22 receives a request signal for recovery of the income tax or resident tax lock from the terminal device 40 operated by the customer or the input agent of the customer (setting information input screen 100 (see FIG. 6)). When a request signal by pressing the “lock recovery” button 161 or the “resident tax lock recovery” button 163 is received via the network 1, the setting information is associated with the customer identification information of the customer related to the lock recovery request. Processing for changing the lock flag of the income tax or resident tax stored in the database 30 (see FIG. 2) to a state indicating that the lock is valid is also executed. The lock recovery is an operation for once again releasing lock (fund restraint) and then locking again.

  The expected tax payment calculation processing means 23 is transaction history data associated with the customer identification information of each customer and stored in the transaction history database 31 (see FIG. 3), and setting information data associated with the customer identification information of each customer. Using the income tax and resident tax rates stored in Base 30 (see Figure 2), calculate the expected tax payment for each customer's income tax and resident tax. A process of storing in the setting information database 30 in association with the customer identification information of each customer is executed. In addition, in this embodiment, when it is called a tax payment plan amount, it is not the tax payment plan amount fixed with respect to all the income including salary income about a certain customer, but was memorize | stored in the transaction history database 31 (refer FIG. 3) to the last. The amount of profit that can be grasped from the transaction history data, that is, the expected amount of tax payment for the amount of profit obtained in a transaction involving a financial institution such as a securities company that operates and manages the account management system 10. That is, the tax rate of the income tax used in the calculation process of the estimated tax payment by the estimated tax payment calculation processing means 23 is input by the customer assuming a tax rate determined based on all income including salary income. The tax rate also extends to the amount of profits obtained from transactions involving financial institutions such as securities companies. Therefore, using the tax rate, financial institutions such as securities companies were involved in the total amount of income tax. The portion related to the profit amount obtained from the transaction is calculated.

  The estimated tax payment calculation processing by the estimated tax payment calculation means 23 is performed at the end of the tax accounting period (usually at the end of December 31) at the setting information database 30 (see FIG. 2). Is stored at the end of the accounting period and at the next time if setting information including income tax and resident tax rates is stored. First, after the end of the accounting period, when the setting information input acceptance processing means 21 accepts the input of setting information including the income tax and the resident tax rate, the expected tax payment calculation processing means when the input is accepted. The calculation process of the tax payment plan amount by 23 is performed. Next, in the period of the accounting period, when the setting information input reception processing means 21 receives the input of the setting information including the income tax and the resident tax rate, the estimated tax payment calculation processing is performed at the time of the input reception. The calculation process of the expected tax payment by means 23 is performed. Furthermore, since the status of the transaction history data stored in the transaction history database 31 (see FIG. 3) changes each time a transaction is performed, a predetermined time point during the accounting period (for example, the time when the end of the month is passed) However, the scheduled tax payment calculation processing means 23 periodically performs the calculation process of the scheduled tax payment calculation means 23. Further, regardless of whether the accounting period is over or during the accounting period, when the setting information input acceptance processing means 21 accepts a change input of the setting information (for example, a change in the income tax rate) When the change input is received, the scheduled tax payment calculation processing unit 23 calculates the scheduled tax payment calculation unit 23.

  At this time, when the expected tax payment calculation processing means 23 calculates the expected tax payment at the time of the accounting period, the transaction history database 31 (see FIG. 3) is associated with the customer identification information of each customer. Each customer at that time using the transaction history data up to that time stored in the table and the income tax and resident tax rates stored in the setting information database 30 in association with the customer identification information of each customer. Tentatively calculate the estimated tax payment amount of income tax and resident tax, and execute the process of storing the estimated tax payment amount in the setting information database 30 (see FIG. 2) in association with the customer identification information of each customer. .

  More specifically, the scheduled tax payment calculation processing means 23 adds the profit / loss data of the transaction history data related to the comprehensive taxable transaction acquired from the transaction history database 31 (see FIG. 3) for one year of the accounting period. In the case of an accounting period, the profit / loss data of transaction history data up to that point is added up. In this case, for example, when there is a total profit amount across a plurality of commodity transactions, such as when there is a total profit amount of FX at the store and a total profit amount of the redemption profit of bonds, Sum the total profits. Then, the estimated amount of income tax or resident tax is calculated by multiplying the total amount of profits obtained by subtracting the deduction amount of miscellaneous income by the tax rate of income tax or resident tax.

  Further, the tax payment scheduled amount calculation processing means 23, when “Yes” is stored in the presence / absence tax payment column of the setting information database 30 (see FIG. 2), as described above. By reducing the planned tax payment amount calculated from the total amount of profits for the entire year in a stepwise manner, the amount will be secured as payment funds for each period when the customer pays tax in installments. Calculate the remaining amount of tax payment required and the amount of divided tax payment scheduled for each period, and associate the calculated amount of remaining tax payment and the amount of divided tax payment for each period with customer identification information in the setting information data. Processing to be stored in the base 30 (see FIG. 2) is executed (see FIG. 5). For example, when paying in installments in the 1st to 4th periods, the same amount as the scheduled tax payment amount is set as the remaining scheduled tax payment amount up to the first due date, and the planned tax payment amount is multiplied by 3/4. The amount of tax payment remaining until the second due date, the amount calculated by multiplying the tax payment amount by 2/4, the amount remaining after the third due date, and the amount expected to be taxed multiplied by 1/4 Is set as the balance of the scheduled tax payment until the fourth payment deadline, and the planned tax payment is divided by 4, thereby calculating the divided tax payment scheduled for each period.

  When the lock execution processing means 24 receives a withdrawal request signal from the customer's account from the terminal device 40 operated by the customer or its input agent or the sales transaction system 50 (in this embodiment, as an example, the deposit / withdrawal) When the withdrawal request signal transferred from the money processing means 25 is received), the setting information database 30 (see FIG. 2) is associated with the customer identification information of the customer related to the withdrawal request. Acquires data indicating the stored income tax and resident tax estimated amount, income tax and resident tax lock period, and the status of each income flag and resident tax lock flag, and customer identification information of the customer related to the withdrawal request The balance of the customer's account related to the withdrawal request stored in the account balance database 32 (see FIG. 4) is acquired and the withdrawal request signal is received during the lock period Yes, and the lock flag is in the lock-enabled state (when the income tax lock period is in effect and the income tax lock flag is in the lock-enabled state and / or during the residence tax lock period If the resident tax lock flag is in the lock-enabled state), the amount obtained by subtracting the amount related to the withdrawal request from the balance of the customer's account related to the withdrawal request will be less than the planned tax payment amount. If it is less than the expected tax payment amount, the lock processing is executed to limit the withdrawal of at least the portion corresponding to the erosion of the expected tax payment amount among the amount related to the withdrawal request.

  If both the income tax and resident tax lock flags are in the locked state, whether or not the planned tax payment amount is the sum of the expected income tax payment amount and the resident tax payment amount. If one of the lock flags is locked and the other lock flag is in the unlocked state, it is determined whether or not the tax payment amount will be less than the planned tax payment amount only for the lock effective person. If it is determined that both the income tax and resident tax lock flags are unlocked, the lock process is not executed. The same applies to the lock period. If the income tax lock period and the resident tax lock period are in the lock period, the estimated tax payment amount is the sum of the expected income tax payment amount and the expected resident tax payment amount. The tax payment amount is determined based on the tax payment amount only for the law that is in the lock period if it is during the lock period of either one and is outside the lock period of the other. If it is outside the lock period, the lock process is not executed.

  The lock processing by the lock execution processing means 24 is performed when a withdrawal request signal is received from the terminal device 40 or the trading system 50 regardless of whether the accounting period is over or during the accounting period ( In the present embodiment, as an example, it is performed when a withdrawal request signal transferred from the deposit / withdrawal processing unit 25 is received.

  Here, the meaning of “restrict withdrawals for at least the amount corresponding to erosion to the expected tax payment amount among the amounts related to withdrawal requests” may limit withdrawals for the entire amount related to withdrawal requests, Or even if you restrict withdrawals only for the amount corresponding to erosion to the scheduled tax payment amount (the difference between the balance of the account minus the amount related to the withdrawal request and the planned tax payment amount) out of the amount related to the withdrawal request In addition, the withdrawal of these intermediate amounts may be limited. In short, it is only necessary to limit the withdrawal so that the balance of the account after the withdrawal becomes equal to or more than the expected tax payment amount. Therefore, depending on the details of the withdrawal request, if you want to restrict the withdrawal of the entire amount related to the withdrawal request, restrict the withdrawal of a part of the amount, or restrict the withdrawal of a part of the amount Can determine how much money is withdrawn, for example, in the case of a withdrawal request for the smallest transaction volume that can be traded, a smaller amount can be withdrawn. Accepting money does not make sense, so it is only necessary to limit the total amount of withdrawal, and if the amount of withdrawal request can be reduced by reducing the amount of transaction related to withdrawal request, The amount of transaction may be reduced by restricting withdrawal of the amount. In the case of a withdrawal request where the customer withdraws cash from the account, the withdrawal of a part of the amount related to the withdrawal request is restricted and the withdrawal of the remaining part of the amount is permitted. be able to. Withdrawal for the amount corresponding to erosion to the balance of the tax payment amount at least of the amount related to the withdrawal request (the difference between the amount obtained by subtracting the amount related to the withdrawal request from the balance of the account and the balance of the planned tax payment amount) The meaning of “restrict” is the same.

  Further, when the lock execution processing means 24 receives the withdrawal request signal, the lock execution processing means 24 divides the resident tax in the setting information database 30 (see FIG. 2) in association with the customer identification information of the customer related to the withdrawal request. When “Yes” is stored in the payment presence / absence column, each remaining tax payment amount stored in the setting information database 30 and each installment payment lock period are acquired, and the customer involved in the withdrawal request The balance of the customer's account related to the withdrawal request stored in the account balance database 32 (see FIG. 4) in association with the customer identification information is acquired, and the payment request signal is received during the installment period. If so, determine whether the amount obtained by subtracting the amount for the withdrawal request from the balance of the customer's account for the withdrawal request is less than the remaining amount for the scheduled tax payment. If it is less than Execute lock processing to limit withdrawal of at least the amount equivalent to erosion to the balance of the scheduled tax payment (the difference between the balance of the account minus the amount related to the withdrawal request and the balance of the planned tax payment) .

  In the present embodiment, the specific lock processing by the lock execution processing unit 24 restricts withdrawal or accepts withdrawal when a withdrawal request signal transferred from the deposit / withdrawal processing unit 25 is received. This is a process of determining whether or not and returning the determination result to the deposit / withdrawal processing means 25.

  The deposit / withdrawal processing means 25 receives and receives the deposit / withdrawal request signal (including the deposit request or the amount related to the withdrawal request) from the terminal device 40 operated by the customer or its input agent or the sales transaction system 50. Of the deposit / withdrawal request signal, the withdrawal request signal (including the amount related to the withdrawal request) is transferred to the lock execution processing means 24, and the restriction / acceptance of withdrawal returned from the lock execution processing means 24 is determined. Receive data indicating the results (including information on how much of the withdrawal request amount is to be withdrawn in the case of withdrawal restrictions), and in accordance with the received judgment results Processing for increasing or decreasing the balance of the customer's account related to the deposit / withdrawal request stored in the balance database 32 (see FIG. 4) is executed.

  More specifically, when the deposit / withdrawal processing means 25 receives a deposit request signal (including the amount related to the deposit request) from the terminal device 40 or the trading system 50 via the network 1 or the communication line 2, the account balance. A depositing process is executed in which the amount related to the deposit request is added to the balance of the customer's account associated with the deposit request stored in the database 32 (see FIG. 4).

  Further, the deposit / withdrawal processing means 25 receives a withdrawal request signal (including the amount related to the withdrawal request) from the terminal device 40 or the trading system 50 via the network 1 or the communication line 2 and executes lock execution. When data indicating a determination result of accepting the withdrawal is received from the processing means 24, the balance of the customer's account related to the withdrawal request stored in the account balance database 32 (see FIG. 4) is used. Then, a withdrawal process for subtracting the amount related to the withdrawal request is executed.

  Further, the deposit / withdrawal processing means 25 receives the withdrawal request signal (including the amount related to the withdrawal request) from the terminal device 40 or the trading system 50 via the network 1 or the communication line 2 and executes lock execution. When the data indicating the determination result that the withdrawal is restricted for the entire amount related to the withdrawal request is received from the processing means 24, the withdrawal stored in the account balance database 32 (see FIG. 4). The withdrawal process from the balance of the customer's account according to the request is not executed.

  Then, the deposit / withdrawal processing means 25 receives the withdrawal request signal (including the amount related to the withdrawal request) from the terminal device 40 or the trading system 50 via the network 1 or the communication line 2 and executes the lock execution. Withdrawal from the processing means 24 is limited for a part of the amount related to the withdrawal request (the difference between the balance of the account minus the amount pertaining to the withdrawal request and the planned tax payment amount or the remaining tax payment amount) When the data indicating the determination result is received, from the balance of the customer account related to the withdrawal request stored in the account balance database 32 (see FIG. 4), The withdrawal process of subtracting the amount other than the amount equivalent to erosion to the scheduled tax payment amount or the remaining tax payment amount (the amount obtained by subtracting the estimated tax payment amount or the remaining tax payment amount from the account balance) is executed. Therefore, in this case, after the withdrawal process, the balance of the account becomes the scheduled tax payment amount or the remaining tax payment amount.

  The transaction data acquisition processing means 26 acquires transaction data (including profit and loss data and date data) relating to various transactions subject to comprehensive taxation from the sales transaction system 50 via the communication line 2, and acquires the acquired transaction data as a customer. A process of storing in the transaction history database 31 (see FIG. 3) in association with the identification information is executed. This transaction data acquisition process is preferably performed in real time each time a transaction is performed, but may be performed periodically, for example, by daily nighttime batch processing.

  The transfer processing unit 27 sets the setting information when “necessary” is stored in the transfer necessity column for the income tax and residence tax withdrawal account in the setting information database 30 (see FIG. 2). At the end of the lock period stored in the database 30, refer to the information on the account 61 (for example, bank account) for deduction of income tax and residence tax stored in the setting information database 30, The estimated tax payment amount stored in the setting information database 30 is the account of the customer to be managed whose balance is stored in the account balance database 32 (see FIG. 4) (for example, a general securities such as MRF). Accounts etc.) are automatically transferred from the customer to an account 61 for deduction of income tax and resident tax established in another financial institution system 60 (for example, a bank system). In the present embodiment, the customer's account whose balance is stored in the account balance database 32 (see FIG. 4) is not a tax withdrawal account.

  More specifically, the transfer processing means 27 executes a withdrawal process for subtracting the estimated tax payment amount from the balance of the customer's account stored in the account balance data base 32 (see FIG. 4), and as remittance data. , Information on the bank account 61 for debiting income tax and residence tax (financial institution code, store number, account number, etc.) and remittance amount to be paid are sent to other financial institutions via the communication line 3 A process of transmitting to the system 60 is executed.

  Further, the transfer processing means 27 stores “Yes” in the presence / absence of partial payment of residence tax in the setting information database 30 (see FIG. 2), and transfers the payment to the account for withdrawal of residence tax. When “necessary” is stored in the necessity column, the resident tax stored in the setting information database 30 at the end of each installment payment lock period stored in the setting information database 30 With reference to the information of the withdrawal account 61 (for example, bank account), each divided tax payment amount stored in the setting information database 30 (the resident tax of the setting information database 30) (Each split tax payment schedule may be calculated from the tax payment schedule). The account of the managed customer whose balance is stored in the account balance database 32 (see FIG. 4) (for example, MRF) From a general securities account, etc.) Of the financial institution system 60 (for example, the banking system) to run automatically transfer money processing to account 61 for the withdrawal of Created residents tax.

  The alert notification processing means 28 obtains the estimated tax payment amount of the income tax and the resident tax stored in the setting information database 30 (see FIG. 2) in association with the customer identification information of each customer, and the customer of each customer. The balance of each customer's account stored in the account balance database 32 (see FIG. 4) associated with the identification information is acquired, and the balance of each customer's account is the expected tax payment (the expected tax payment for income tax and the residents). If the total amount is less than the total tax payment amount, the alert notification data for notifying that the tax payment funds are insufficient is operated by each customer or its input agent via the network 1. The process of transmitting to the terminal device 40 is executed.

  Further, the alert notification processing means 28, in the case where “Yes” is stored in the presence / absence column of the resident tax divided payment in the setting information database 30 (see FIG. 2), it is included in the customer identification information of each customer. Each of the estimated tax payment balances stored in the associated setting information database 30 (see FIG. 2) is acquired, and the account balance database 32 (see FIG. 4) is associated with the customer identification information of each customer. ) For each customer's account balance stored in), and if the balance of each customer's account is less than the remaining balance of each tax payment, for alert notification to notify that the funds for tax payment are insufficient A process of transmitting data to the terminal device 40 operated by each customer or its input agent via the network 1 is executed.

  Further, the alert notification processing means 28 acquires the income tax and residence tax lock periods and the installment lock periods that are stored in the setting information database 30 (see FIG. 2) in association with the customer identification information of each customer. The alert notification data for notifying that the lock period and each installment payment lock period starts and ends at each time immediately before the start and end of each lock period and each installment lock period, A process of transmitting to each terminal device 40 operated by each customer or its input agent via the network 1 is also executed. For example, if the lock period is from February 15 to April 21, an alert notification is sent to notify the start of the lock period on February 14 (the day before the start), and the lock period is set on April 21 (the end day). Alert notification to notify the end of.

  As shown in FIG. 2, the setting information database 30 includes data indicating the presence / absence of lock, income tax rate, income tax lock period, expected income tax payment amount, resident tax rate, and resident tax. Lock period, planned resident tax payment amount, data indicating the presence or absence of resident tax split payment, the first divided payment tax amount, the remaining tax payment amount up to the first due date, 1 installment lock period, installment tax payment amount for the second period, remaining tax payment amount until the second due date, second installment lock period, and installment tax payment plan for the third period The remaining amount of tax payment scheduled until the third due date, the third installment lock period, the planned amount of divided tax payment for the fourth term, the remaining tax amount due to the fourth due date, and the fourth Data on the installment lock period, data indicating whether it is necessary to transfer to an account for deduction of income tax, Account information for debiting tax (financial institution code, store number, account number, etc.), data indicating the necessity of transfer to the account for debiting residence tax, and account information for debiting residence tax (Financial institution code, store number, account number, etc.), income tax lock flag (lock valid / unlocked) and resident tax lock flag (lock valid / unlocked), customer identification information ( For example, it is stored in association with an account number of a securities general account such as MRF).

  As shown in FIG. 3, the transaction history database 31 includes, for example, over-the-counter transactions (FX), over-the-counter transactions, contract for difference (CFD) transactions, bond redemption gains, etc. Transaction data including profit / loss data and date data is stored in association with customer identification information for each type of transaction subject to taxation. The transaction history database 31 is a general term for a transaction history database for each type of transaction subject to comprehensive taxation, and the record configuration of the transaction history database for each type of transaction may be different.

  As shown in FIG. 4, the account balance database 32 stores the balance of the customer's account in association with the customer identification information.

  And in the above, each processing means 21-28 included in the processing means 20 constituting the account management system 10 includes a central processing unit (CPU) provided inside the computer main body constituting the account management system 10, and This is realized by one or a plurality of programs that define the operation procedure of the CPU.

  Each database 30 to 32 constituting the account management system 10 is preferably realized by, for example, a hard disk or the like. However, as long as there is no problem in storage capacity, access speed, etc., ROM, EEPROM, flash memory RAM, MO, CD-ROM, CD-R, CD-RW, DVD-ROM, DVD-RAM, FD, magnetic tape, or a combination thereof may be employed.

  Further, the account management system 10 is not limited to one realized by one computer or one CPU, but may be realized by performing distributed processing with a plurality of computers or a plurality of CPUs.

  The terminal device 40 is configured by a computer, and includes input means such as a mouse and a keyboard, a display device such as a liquid crystal display and a CRT display, and a printing device. The terminal device 40 may be a mobile device such as a mobile phone (including PHS) and a personal digital assistant (PDA).

  The trading system 50 is another system provided in a financial institution such as a securities company that is configured by one or a plurality of computers and operates and manages the account management system 10, and processes related to various transactions subject to comprehensive taxation. The transaction data is stored in association with customer identification information. In response to a request from the transaction data acquisition processing means 26 of the account management system 10, the sales transaction system 50 executes processing for transmitting stored transaction data to the account management system 10 via the communication line 2. In addition, an account management system 10 sends a withdrawal request signal (including an amount related to a withdrawal request) related to a buying transaction and a deposit request signal (including an amount related to a deposit request) related to a selling transaction via the communication line 2. Execute the process to send to. The trading system 50 is a general term for systems provided for various transactions subject to comprehensive taxation. In practice, for example, a trading system that handles foreign exchange margin trading (FX) at a store, a bond, A sales transaction system that handles transactions may be provided independently.

  The other financial institution system 60 is a system that is configured by one or a plurality of computers and is provided in another financial institution (for example, a bank or the like), and is used for withdrawing taxes established by the customer at the other financial institution. This is a system for managing the balance of the account 61.

  In the present embodiment, the account management system 10 performs lock processing for securing funds for tax payment as processing for managing the balance of the customer's account as follows.

  In FIG. 7, after the processing by the account management system 10 is started (step S <b> 1), the setting information input reception processing means 21 causes the customer who operates the terminal device 40 or an input representative thereof to input an ID (customer identification information) and a password. When the input is received, display data for the setting information input screen 100 (see FIG. 6) is transmitted to the terminal device 40 via the network 1 (step S2). Then, a setting information input screen 100 as shown in FIG. 6 is displayed on the screen of the terminal device 40.

  In FIG. 6, the setting information input screen 100 has a lock for securing funds for paying taxes on the balance of its own account (restricting withdrawal from the account and restraining funds for paying taxes). .) Is provided, and a lock selection unit 102 that selects not to be locked is provided.

  In addition, the setting information input screen 100 is provided with a lock period setting unit 110. The lock period setting unit 110 includes a divided payment application selection unit 111 that selects payment of a resident tax, and a resident tax. A split payment non-application selection unit 112 that selects not to make a partial payment, a system provision period selection unit 113 that selects to adopt a period determined by the system as a lock period, and a manual input of the lock period Manual input selection unit 114 to select, income tax lock period input unit 115 to input the income tax lock period, resident tax lock period input unit 116 to input the resident tax lock period (in the case of lump sum payment), and resident tax A first installment payment lock period input section for inputting a first installment payment lock period for locking up to the first due date when paying in installments. 17, a second installment lock period input unit 118 for inputting a second installment lock period, a third installment lock period input unit 119 for entering a third installment lock period, and a fourth installment payment A fourth installment lock period input unit 120 for inputting a lock period is provided. When the system provision period selection unit 113 is selected, it is stored in a lock period storage means (not shown), or an income tax lock period or a resident tax lock described in a program constituting the setting information input reception processing means 21 A period (in the case of lump sum payment) or each installment lock period is set.

  Further, the setting information input screen 100 is provided with a tax rate input unit 130. The tax rate input unit 130 includes an income tax rate input unit 131 for inputting an income tax rate, and an inhabitant tax rate input for inputting a resident tax rate. Part 132 is provided. The input to the income tax rate input unit 131 and the resident tax rate input unit 132 may be a selection input from a pull-down menu.

  Also, the setting information input screen 100 is provided with a transfer tax related item input unit 140, and this transfer tax related item input unit 140 selects that transfer to an account for deduction of income tax is necessary. "Required" selection unit 141, "Unnecessary" selection unit 142 for selecting that transfer to an account for deduction of income tax is not required, and information on account for deduction of income tax (financial institution, branch, account number, etc.) The income tax deduction account information input unit 143, the “required” selection unit 144 for selecting that the transfer to the account for debiting the resident tax is necessary, and the transfer to the account for debiting the resident tax “Unnecessary” selection unit 145 for selecting unnecessary, and account information for resident tax deduction for inputting resident tax debit account information (financial institution, branch, account number, etc.) Parts 146 and is provided. Note that the input to the income tax deduction account information input unit 143 and the resident tax deduction account information input unit 146 may be a selection input from a pull-down menu.

  Further, on the setting information input screen 100, a “setting” button 150 for transmitting the input setting information to the account management system 10 and a lock for securing funds for payment of income tax are released (disabled). An "income tax unlock" button 160 for pressing, and an "income tax unlock" button 161 for recovering (enabling) the lock once released by pressing the "income tax unlock" button 160; Press and release the “Resident Tax Unlock” button 162 for unlocking (invalidating) the lock for securing funds for payment of the Resident Tax, and the “Resident Tax Unlock” button 162 to be released once. A “resident tax lock recovery” button 163 for recovering (enabling) the locked lock is provided.

  In the setting information input screen 100 of FIG. 6, when the customer inputs each setting information and presses the “setting” button 150, each setting information is transmitted to the account management system 10 via the network 1. In the account management system 10, the setting information input acceptance processing means 21 sends each setting information (presence / absence of lock, income tax rate, income tax lock period, residence tax tax rate, residence tax lock period) from the terminal device 40. (In the case of lump sum payment), presence / absence of partial payment of resident tax, selection information of automatic setting / manual setting of lock period, first installment lock period, second installment lock period, third installment lock period, 4th installment payment lock period, necessity of transfer to account for deduction of income tax, information of account for deduction of income tax (financial institution code, branch number, account number, etc.), to account for deduction of resident tax The bank account information (including financial institution code, branch number, account number, etc.)) In association with broadcast is stored in the setting information database 30 (see FIG. 2) (Step S2).

  6, when the customer re-enters the setting information to be changed and presses the “setting” button 150, the changed setting information is sent to the account management system 10 via the network 1. The setting information input reception processing means 21 that is transmitted and changes the setting information stored in the setting information database 30 (see FIG. 2) is executed.

  For example, as shown in FIG. 6, initially, the partial payment non-applicable selection unit 112 is checked to select not to perform the partial payment of the resident tax, and the resident tax lock period input unit 116 receives the resident tax lock period (batch The customer who has entered the payment) selects the partial payment application selection unit 111 and then selects the partial payment of the resident tax, the first partial payment lock period input unit 117, the second partial payment When each installment lock period is input to the lock period input unit 118, the third installment lock period input unit 119, and the fourth installment lock period input unit 120 and the “set” button 150 is pressed, setting information is input. Setting information changing processing by the reception processing means 21 is executed. Such a setting change is, for example, that the due date for each period when the resident tax is paid in installments is not known at the beginning, so the resident tax lock period input unit 116 is in the resident tax lock period (in the case of collective payment). Can also be entered when the installment payment period is entered, and then each installment payment lock period is entered at the stage of grasping the due date for each period.

  Subsequently, the estimated tax payment calculation processing means 23 associates the transaction history data stored in the transaction history database 31 (see FIG. 3) with the customer identification information of each customer and the customer identification information of each customer. Using the income tax and resident tax rates stored in the setting information database 30 (see Fig. 2), calculate the estimated amount of income tax and resident tax for each customer, and calculate the estimated income tax and resident tax. The amount is stored in the setting information database 30 in association with the customer identification information of each customer (step S3).

  For example, as in the setting information database 30 shown in FIG. 2, for Yamato Taro (customer identification information = K0001), the tax rate of income tax = 30% and the tax rate of resident tax = 10% are stored. If the total profit / loss of FX at the store obtained from the transaction history data stored in the transaction history database 31 (see FIG. 3) is 1 million yen, and the deduction of miscellaneous income is 200,000 yen, income tax payment The planned amount is (1 million yen-200,000 yen) x 30% = 240,000 yen, and the planned tax payment of the resident tax is (1 million yen-200,000 yen) x 10% = 80,000 yen. In addition, the 1 million yen FX total profit or loss at the store obtained from the transaction history data is one year (January 1) if the current (estimated tax payment amount) is after the end of the accounting period. If it is during the accounting period, it is the total profit or loss up to the present (scheduled tax payment calculation date) in the accounting period.

  Further, when “present” is stored in the presence / absence of partial payment of resident tax in the setting information database 30 (see FIG. 2), the estimated tax payment calculation processing unit 23 performs the above-described processing. By reducing the calculated estimated tax payment step by step evenly or approximately evenly, the balance of each estimated tax payment amount that must be secured as funds for payment in each period when the customer pays in installments, and Divided scheduled tax payments for each period are calculated, and the calculated remaining tax payments and calculated divided tax payments for each period are stored in the setting information database 30 (see FIG. 2) in association with customer identification information. (Step S3).

  For example, as shown in FIG. 2 and FIG. 5, if the planned resident tax payment amount (in the case of collective payment) is calculated as 80,000 yen as described above, the remaining tax payment amount until the first due date Will be 80,000 yen, the same amount as the scheduled tax payment amount, and the remaining tax payment amount until the second due date will be 60,000 yen by multiplying the scheduled tax payment amount by 3/4, and the scheduled tax payment will be due by the third due date. The remaining amount will be 40,000 yen by multiplying the scheduled tax payment by 2/4, and the remaining scheduled tax payment by the 4th due date will be 20,000 yen by multiplying the scheduled tax payment by 1/4. The scheduled tax payment amount will be 20,000 yen by dividing the planned tax payment amount by 4.

  Then, the deposit / withdrawal processing means 25 transmits the deposit / withdrawal transmitted from the terminal device 40 operated by the customer or its input agent via the network 1 or transmitted from the trading transaction system 50 via the communication line 2. Upon receipt of the money request signal (including customer identification information and the amount related to the deposit request or withdrawal request), the withdrawal request signal (the customer identification information of the customer related to the withdrawal request) out of the received withdrawal request signal. And the amount related to the withdrawal request) are transferred to the lock execution processing means 24 (step S4).

  Next, when the lock execution processing unit 24 receives the withdrawal request signal (including the customer identification information of the customer related to the withdrawal request and the amount related to the withdrawal request) transferred from the deposit / withdrawal processing unit 25. Income tax and residence tax scheduled payment amount, income tax and residence tax lock period, and income tax stored in setting information database 30 (see FIG. 2) in association with customer identification information of the withdrawal request And the withdrawal request stored in the account balance database 32 (see FIG. 4) in association with the customer identification information of the customer related to the withdrawal request. The customer's account balance is acquired, and it is determined whether or not the withdrawal request signal is received during the lock period and the lock flag is in the lock-enabled state (step S5).

  Here, when it is determined that the lock period is in effect and the lock flag is in the lock effective state (when the income tax lock period is in progress and the income tax lock flag is in the lock effective state, and If the resident tax lock period is in effect and the resident tax lock flag is in the lock-enabled state), the lock execution processing means 24 outputs the balance from the customer's account related to the withdrawal request. It is determined whether or not the amount obtained by subtracting the amount related to the gold request is less than the expected tax payment amount (step S6), and if it is less than the expected tax payment amount (that is, if the expected tax payment amount cannot be secured) A lock process for restricting withdrawal is executed for at least the amount corresponding to erosion to the expected tax payment amount in the withdrawal request amount (step S7). Will be more than estimated amount, in the case that can ensure the tax will amount), tolerate the withdrawal, the lock processing is not performed (step S8).

  Also, in step S5, when the lock period is in effect and the lock flag is not in the lock effective state (out of the lock period or when the lock flag is in the unlocked state), the error is also output. The money is accepted and the lock process is not executed (step S9).

  At this time, when the lock process of step S7 is executed, the lock execution processing unit 24 returns data indicating the result of determination of restricting the withdrawal to the deposit / withdrawal process unit 25, while steps S8 and S9 are performed. When the lock process is not executed, the lock execution processing unit 24 returns data indicating the determination result of accepting the withdrawal to the deposit / withdrawal processing unit 25. Then, the deposit / withdrawal processing means 25 receives the data indicating the judgment result of the restriction / acceptance of withdrawal returned from the lock execution processing means 24, and according to the received judgment result, the account balance database 32 (FIG. 4), increase or decrease the balance of the customer's account related to the deposit / withdrawal request.

  For example, as in the setting information database 30 shown in FIG. 2, the expected income tax payment amount = 240,000 yen and the expected residence tax payment amount = 80,000 yen are stored, and the income tax lock period = 2. 15th to 21st April, and the resident tax lock period = 15th February to 29th June (however, this resident tax lock period is locked in the case of lump sum payment before setting change to installment payment) Period) is stored, and the account balance = 520,000 yen is stored as in the account balance database 32 shown in FIG. In this state, a withdrawal request signal (amount related to withdrawal request = 300,000 yen) from the account of Taro Yamato (customer identification information = K0001) is received on April 1, and at the time of receipt, income tax and resident tax are received. If both lock flags are “1 (valid)”, the income tax lock period is in effect, the income tax lock flag indicates that the lock is valid, and the residence tax lock period, Also, since the resident tax lock flag indicates that the lock is valid, the income tax is scheduled to be 220,000 yen, which is the amount of the account balance 520,000 yen, minus 300,000 yen for the withdrawal request. Compared to the total tax payment amount of 320,000 yen, which is the total amount of 240,000 yen and the expected tax payment amount of 80,000 yen for the resident tax, the expected tax payment amount is 220,000 yen when the withdrawal request is followed. Because it will be less than 320,000 yen, limit withdrawalsAt this time, withdrawal may be restricted for the entire amount of 300,000 yen for the withdrawal request, or out of the amount of 300,000 yen for the withdrawal request, the planned amount of tax payment is 320,000 yen and the withdrawal request Withdrawal may be limited to 100,000 yen, which is the difference between the amount of 220,000 yen and the remaining 200,000 yen will be accepted.

  In step S4, when the withdrawal request signal transferred from the deposit / withdrawal processing unit 25 is received by the lock execution processing unit 24, it is set in association with the customer identification information of the customer related to the withdrawal request. When “present” is stored in the presence / absence column of the resident tax divided payment of the information database 30 (see FIG. 2), the information is stored in the setting information database 30 in step S5 described above. Acquires data that indicates the status of the income tax and the residence tax, the income tax lock period and the resident tax installment lock period, and the status of the income tax and resident tax lock flags. Acquire the balance of the customer's account related to the withdrawal request stored in the account balance database 32 (see FIG. 4) in association with the customer identification information of the customer relating to the withdrawal request, and request withdrawal Upon receipt of the issue is locked period, and the lock flag to determine whether the lock valid state.

  Furthermore, when split payment is selected as described above, if it is determined in step S5 described above that the lock period is in effect and the lock flag is in a lock-enabled state (during the income tax lock period) And the income tax lock flag is in a lock-enabled state, and / or during any installment payment lock period of the resident tax, and the resident tax lock flag is in a lock-enabled state In step S6, the lock execution processing unit 24 obtains the amount obtained by subtracting the amount relating to the withdrawal request from the balance of the customer's account relating to the withdrawal request (the estimated amount of income tax payment). And the sum of the resident tax and the remaining amount due to be paid). In the present embodiment, when the income tax lock period and the resident tax installment lock period overlap, the income tax lock period and the first installment lock for the resident tax before the end of the income tax lock period. Because it is only when the period overlaps, only in this case, whether the tax payment amount will be less than the planned tax payment amount due to the total payment amount of income tax and the remaining payment amount until the first due date of resident tax. For the first installment payment lock period and the second to fourth installment lock periods after the end of the income tax lock period, the tax payment will be based on the remaining tax payment amount remaining in each period of the residence tax. Judge whether it will be less than the amount (that is, less than the remaining amount due to be paid).

  Then, the processing of steps S4 to S9 is performed each time a withdrawal request signal is transmitted from the terminal device 40 or the trading system 50, and the lock processing is terminated when all the lock periods and installment lock periods have elapsed. (Step S10).

  In parallel with the lock process shown in FIG. 7 described above, the account management system 10 repeatedly executes the transfer tax payment handling process shown in FIG. 8 every day as a process for managing the balance of the customer's account. .

  In FIG. 8, the transfer management process is started by the account management system 10 (step S21), and the transfer processing means 27 transfers the account for deduction of income tax and resident tax in the setting information database 30 (see FIG. 2). It is determined whether or not “necessary” is stored in the transfer necessity column (step S22). If “necessary” is stored, the income tax stored in the setting information database 30 or It is determined whether it is the end date of the resident tax lock period (step S23). In the setting information database 30 (see FIG. 2), “Yes” is stored in the presence / absence of partial payment of residence tax, and “required” is displayed in the necessity / unnecessity transfer to account for withdrawal of residence tax. "Is stored, in step S23, the transfer processing means 27 determines whether it is the end date of each installment payment lock period of the resident tax stored in the setting information database 30.

  Here, if it is the end date of the income tax lock period, the resident tax lock period (in the case of collective payment), or the end date of each resident tax lock period, the transfer processing means 27 Refers to the information on the account 61 (for example, bank account) for deduction of income tax and resident tax stored in the setting information database 30, and the expected amount of income tax payment stored in the setting information database 30 The resident tax tax payment amount (in the case of lump sum payment), or the divided tax payment schedule amount for each period of the resident tax, the balance is stored in the account balance database 32 (see FIG. 4) Automatically from the customer's account (for example, a general securities account such as MRF) to the account 61 for deduction of income tax and residence tax established by the customer in another financial institution system 60 (for example, bank system) Transfer Executing the management (step S24). More specifically, the transfer processing means 27 executes a withdrawal process for subtracting the scheduled tax payment amount and the scheduled partial tax payment amount from the customer account balance stored in the account balance database 32 (see FIG. 4). At the same time, as the remittance data, information (banking institution code, store number, account number, etc.) of the account 61 for debiting the income tax and resident tax as the remittance destination, and the expected tax payment amount and the divided tax payment amount as the remittance amount, The data is transmitted to another financial institution system 60 through the communication line 3 (step S24), and the transfer tax payment handling process for that day is terminated (step S25).

  For example, if the deduction date for the transfer of income tax is April 22, if the income tax lock period is set to April 21 of the previous day, the end date of the income tax lock period will be 4 On the 21st of the month, that is, the day before the withdrawal date, an automatic transfer to the withdrawal account 61 is performed.

  On the other hand, if it is determined in step S22 that "unnecessary" is stored in the transfer necessity column for the income tax and residence tax withdrawal account in the setting information database 30 (see FIG. 2), If it is determined in step S23 that it is not the end date of the lock period or the installment lock period, the transfer tax handling process for that day is ended without performing automatic transfer (step S25).

  According to this embodiment, there are the following effects. That is, the lock period is stored in the setting information database 30 (see FIG. 2), and when there is a withdrawal request during the lock period, the lock execution processing unit 24 determines the balance of the customer's account. Judgment is made whether or not the amount will be less than the expected tax payment amount, and if it falls below the expected tax payment amount, lock processing (fund restraint processing) will be performed to limit withdrawals, so that the expected tax payment amount will be secured during the lock period. Therefore, it is possible to prevent a situation in which there is no cash for paying the tax when paying the tax.

  Further, the tax rate input by the customer is stored in the setting information database 30 (see FIG. 2), and the estimated tax payment amount is calculated by the estimated tax payment calculation processing means 23 using the tax rate input by the customer. Since it is calculated, it is possible to calculate a scheduled tax payment amount according to the amount of income of the customer.

  Further, since the customer inputs the lock period and the tax rate stored in the setting information database 30 (see FIG. 2), the customer can freely set the lock period and the tax rate. Therefore, the convenience for the customer can be improved.

  Further, since the account management system 10 is provided with the lock release processing means 22, when the user wants to pay the tax early before the set lock period ends, or for other reasons, the account management system 10 receives cash from the account. When it becomes necessary to pull out the customer, etc., the customer can release the lock with his / her own intention, so the degree of freedom of the customer's selection can be improved.

  Furthermore, the scheduled tax payment calculation processing means 23 can tentatively calculate the estimated tax payment amount at the time of the accounting period, and the lock execution processing means 24 receives the withdrawal request signal during the accounting period. In addition, since the lock process is executed, the lock process corresponding to the profit amount up to that point can be performed at each point in the period, and more systematic fund management can be performed. Therefore, for example, if you have earned a large profit at the beginning of the year, but then used that profit, and you try to lock it after the accounting period has ended, you already have no funds for tax payment. Can be prevented in advance.

  Since the account management system 10 is configured to perform a lock process in response to tax (in this embodiment, resident tax) divided payments, even when the customer makes partial payments, the payment amount for each period In addition, by setting the remaining amount for each tax payment and the installment lock period for each installment in the setting information database 30 (see Fig. 2) according to the due date, funds are secured for payment in each period. It is possible to manage funds even more systematically and flexibly.

  Further, since the account management system 10 is provided with the transfer processing means 27, the tax payment scheduled amount and the scheduled tax payment amount are automatically transferred to the account 61 for the tax withdrawal at the end of the lock period and each installment lock period. You can transfer money. For this reason, it is possible to save the trouble of the customer's transfer, and to reduce the burden on the customer in the tax procedure. In addition, even if the customer forgets to make the transfer and falls on the date of the tax withdrawal, it can be used for the withdrawal account 61. It is possible to prevent the situation where there is no funds. In particular, in the divided payment, since payment is performed a plurality of times at intervals, the burden of transfer and the management of the payment time limit are greater than in the case of collective payment, so that a remarkable effect can be obtained.

  Since the account management system 10 includes the alert notification processing unit 28, the account management system 10 can inform the customer of the balance of the account balance and call attention. For example, if you are outside the lock period or during the lock period, but the customer is unable to secure the expected tax payment amount by releasing the lock and withdrawing, etc. As a result, the customer can take appropriate measures such as increasing the balance of the account or refraining from further withdrawals.

  Further, since the account management system 10 includes the alert notification processing means 28, the lock period and each installment lock period are started immediately before and after the lock period and each installment lock period. A notice of the effect and the end of the notice can be given. For this reason, the customer can grasp that the restriction of withdrawal starts and that the funds are not restrained, and therefore can take appropriate measures.

  Note that the present invention is not limited to the above-described embodiment, and modifications and the like within a scope where the object of the present invention can be achieved are included in the present invention.

  For example, in the embodiment, the income tax and the resident tax are exemplified as the tax. However, since the tax law may be revised, the present invention may be applied to other tax laws. Even if it is a tax law, this invention can be applied if it is a transaction subject to comprehensive taxation.

  As described above, the account management system, the account management processing method, and the program according to the present invention include, for example, comprehensive foreign exchange margin transactions (FX), differential settlement transactions (CFD: Contract for Difference), gains on redemption of bonds, etc. It is suitable for processing when profits are generated in a taxable transaction.

DESCRIPTION OF SYMBOLS 1 Network 10 Account management system 22 Lock release processing means 23 Tax payment estimated amount calculation processing means 24 Lock execution processing means 27 Transfer processing means 28 Alert notification processing means 30 Setting information database 31 Transaction history database 32 Account balance database 50 Trading transaction system 61 Tax Account for withdrawal

Claims (9)

An account management system configured by a computer that executes processing for managing the balance of a customer's account opened in a financial institution,
An account balance database that stores customer account balances in association with customer identification information;
Secured as a tax rate for at least one type of tax entered by the customer, a lock period for securing funds for payment of the at least one type of tax entered by the customer, and funds for payment of the at least one type of tax A setting information database for storing a tax payment amount that needs to be stored in association with the customer identification information;
A transaction history database for storing transaction history data including profits and losses for transactions relating to the customer's financial products in association with the customer identification information;
Using the transaction history data stored in the transaction history database associated with customer identification information of each customer and the tax rate stored in the setting information database associated with customer identification information of each customer The estimated tax payment amount for each customer is calculated, and the calculated estimated tax payment amount is stored in the setting information database in association with the customer identification information of each customer. Means,
When a withdrawal request signal from a customer's account is received from a terminal device operated by the customer or its input agent or another system including a financial product trading system, the customer identification of the customer related to the withdrawal request The estimated tax payment amount and the lock period stored in the setting information database in association with information are acquired, and the account balance database is associated with customer identification information of the customer related to the withdrawal request. The balance of the customer's account related to the withdrawal request stored in the transaction, and when the withdrawal request signal is received during the lock period, the balance of the customer's account related to the withdrawal request It is determined whether or not the amount obtained by subtracting the amount related to the withdrawal request is less than the planned tax payment amount. When Account management system, characterized in that a lock execution processing unit for executing a lock process for limiting the withdrawal for erosion equivalent to the tax amount planned. The configuration information database is
In addition to the tax rate, the lock period, and the expected tax payment amount, a lock flag indicating whether or not a lock that restricts withdrawal from a customer's account is valid is stored in association with the customer identification information; And
The lock execution processing means includes:
A configuration that, when receiving the withdrawal request signal, refers to the lock flag stored in the setting information database, and executes the lock process only when the lock flag indicates a lock valid state. And
Stored in the setting information database in association with the customer identification information of the customer related to the unlock request when receiving the unlock request signal by the customer from the terminal device operated by the customer or its input agent The account management system according to claim 1, further comprising: a lock release processing unit that executes a process of changing the lock flag that has been set to a state indicating unlocking. The estimated tax payment calculation processing means includes:
In addition to the process of calculating the expected tax payment amount after the end of the accounting period for tax purposes, at least at one point in the period of the accounting period, up to the corresponding point stored in the transaction history database in association with the customer identification information of each customer Using the transaction history data and the tax rate associated with the customer identification information of each customer and stored in the setting information database, the tax payment scheduled amount of each customer at that time is tentatively calculated. The provisionally calculated tax payment amount is associated with customer identification information of each customer and stored in the setting information database.
The lock execution processing means includes:
3. The account management system according to claim 1, wherein the lock processing is executed even when the withdrawal request signal is received during an accounting period. The configuration information database is
For the taxes that can be paid in installments, ensure that each installment lock period for securing funds for payment of each period of the tax entered by customers who pay in installments and funds for payment in each period Is stored in association with the customer identification information, each remaining tax payment amount required
The estimated tax payment calculation processing means includes:
For the taxes that can be divided, the respective taxable amount is calculated by reducing the estimated taxable amount step by step equally or substantially evenly, and the calculated taxable amount remaining amount is calculated as the customer identification. It is configured to be stored in the setting information database in association with information,
The lock execution processing means includes:
When the withdrawal request signal is received, the respective scheduled tax payment balances and the respective installment lock periods stored in the setting information database in association with the customer identification information of the customer related to the withdrawal request Acquiring the balance of the customer's account related to the withdrawal request stored in the account balance database in association with the customer identification information of the customer related to the withdrawal request, and the withdrawal request signal When the payment is in the installment payment period, the amount obtained by subtracting the amount related to the withdrawal request from the balance of the customer's account relating to the withdrawal request becomes less than the remaining tax payment amount remaining If it is less than the remaining amount of the scheduled tax payment, a lock process is also performed to limit the withdrawal of at least the portion corresponding to erosion of the remaining amount of the scheduled tax payment among the amount related to the withdrawal request. Structure Account management system according to any one of claims 1 to 3, characterized in that there is a.   If the account of the customer whose balance is stored in the account balance database is not an account for deduction of tax, at the end of the lock period stored in the setting information database, The transfer processing means for executing a process of transferring the estimated tax payment amount stored in the setting information database from the account of the customer to be managed to an account for withdrawing tax. The account management system in any one of 1-4.   If the account of the customer whose balance is stored in the account balance database is not a tax withdrawal account, the end of each installment lock period stored in the setting information database At this time, each divided tax payment estimated amount calculated from the estimated tax payment amount stored in the setting information database, or each divided tax payment estimated amount stored in the setting information database is stored in the account of the customer. 5. The account management system according to claim 4, further comprising a transfer processing means for executing a process of transferring money from an account to a tax withdrawal account.   Acquires the expected tax payment amount stored in the setting information database associated with the customer identification information of each customer, and stores it in the account balance database associated with the customer identification information of each customer Data for alert notification for notifying that the amount of funds for tax payment is insufficient when the balance of each customer account is less than the expected tax payment amount. The account management according to any one of claims 1 to 6, further comprising an alert notification processing means for executing a process of transmitting to the terminal device operated by each customer or an input agent thereof via the network. system. An account management processing method executed by an account management system configured by a computer that executes processing for managing a balance of a customer's account opened in a financial institution,
Store the customer's account balance in the account balance database in association with customer identification information,
Secured as a tax rate for at least one type of tax entered by the customer, a lock period for securing funds for payment of the at least one type of tax entered by the customer, and funds for payment of the at least one type of tax The tax payment amount that needs to be stored is stored in the setting information database in association with the customer identification information,
Transaction history data including profits and losses for transactions relating to the customer's financial products is stored in the transaction history database in association with the customer identification information,
The estimated tax payment calculation processing means includes the transaction history data stored in the transaction history database in association with customer identification information of each customer, and the setting information database based on customer identification information of each customer. Processing to calculate the estimated tax payment amount of each customer using the tax rate stored in the table, and store the calculated estimated tax payment amount in the setting information database in association with the customer identification information of each customer Run
When the lock execution processing means receives a withdrawal request signal from the customer's account from a terminal device operated by the customer or its input agent, or other system including a trading system for financial products, a withdrawal request And acquiring the scheduled tax payment amount and the lock period stored in the setting information database in association with the customer identification information of the customer related to the customer and relating to the customer identification information of the customer related to the withdrawal request The balance of the customer's account related to the withdrawal request stored in the account balance database is acquired, and when the withdrawal request signal is received during the lock period, the withdrawal request is It is determined whether or not the amount obtained by subtracting the amount related to the withdrawal request from the balance of the customer's account is less than the scheduled tax payment amount. In Account management processing method and executes a lock process for limiting the withdrawal for at least erosion equivalent to the tax estimated amount of the amount of money that.   The program for functioning a computer as an account management system in any one of Claims 1-7.

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