JP2001344525A - Contents transaction tax collection processing method, tax payment processing method, recording medium recorded with contents transaction tax collection processing program recorded thereon, and storage medium recorded with tax payment processing program - Google Patents

Contents transaction tax collection processing method, tax payment processing method, recording medium recorded with contents transaction tax collection processing program recorded thereon, and storage medium recorded with tax payment processing program

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Publication number
JP2001344525A
JP2001344525A JP2000161820A JP2000161820A JP2001344525A JP 2001344525 A JP2001344525 A JP 2001344525A JP 2000161820 A JP2000161820 A JP 2000161820A JP 2000161820 A JP2000161820 A JP 2000161820A JP 2001344525 A JP2001344525 A JP 2001344525A
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JP
Japan
Prior art keywords
content
tax
content distribution
country
region
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Pending
Application number
JP2000161820A
Other languages
Japanese (ja)
Inventor
Yoshiyuki Murata
嘉行 村田
Original Assignee
Casio Comput Co Ltd
カシオ計算機株式会社
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by Casio Comput Co Ltd, カシオ計算機株式会社 filed Critical Casio Comput Co Ltd
Priority to JP2000161820A priority Critical patent/JP2001344525A/en
Priority claimed from EP20010113275 external-priority patent/EP1160706A1/en
Publication of JP2001344525A publication Critical patent/JP2001344525A/en
Pending legal-status Critical Current

Links

Abstract

PROBLEM TO BE SOLVED: To provide a contents transaction tax collection processing method and a tax payment processing method by which the tax collection and tax payment for a contents transaction can be processed on a network. SOLUTION: A contents distribution provider in the second country or region distributes contents in response to a contents distribution request from a consumer in the first country or region. The contents distribution provider transmits registration declaration as a contents distribution provider to the network custom house of the first country or region beforehand (step C2). The network custom house receives the registration declaration (step N3) and transmits registration processing and registration completion notice to the contents distribution provider (step N4). Thus, the provider is registered beforehand. When the contents distribution provider distributes contents after the advanced registration, the contents distribution provider pays tax charged in relation to the distributed contents to the network custom house through the network.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a content transaction tax collection method for taxing or paying a tax imposed when content is distributed from a content distribution source to a content distribution destination via a network. The present invention relates to a tax payment processing method, a recording medium recording a content transaction tax collection program, and a storage medium recording a tax payment processing program.

[0002]

BACKGROUND OF THE INVENTION Today, buying and selling (distributing) content via the Internet is becoming more common.
In buying and selling contents via the Internet, the contents can be easily brought into the home country (imported) without going through customs by accessing and downloading a server abroad and paying with a credit card or the like. In this respect, customs have characteristics different from those of importing goods consisting of general tangible goods.

[0003]

However, there is no difference in the fact that even intangible contents can be obtained in exchange for consideration, as compared with goods made of tangible objects. Therefore, taxation is being considered for intangible contents at the time of the transaction, similarly to general merchandise.

However, at present, no effective taxing method or taxing system has been constructed for content transactions.

SUMMARY OF THE INVENTION The present invention has been made in view of such circumstances, and has been made in consideration of the above-described circumstances, and has been made in consideration of the above-described circumstances. It is an object of the present invention to provide a recording medium on which a management program is recorded and a storage medium on which a tax payment processing program is recorded.

[0006]

According to a first aspect of the present invention, there is provided a content transaction tax processing method for distributing content from a content distribution destination belonging to a first country or region. In response to the request, when the content related to the distribution request is distributed via a network from a content distributor belonging to the second country or region, the tax imposed on the distributed content is set to the first tax. In a tax collection agency in a country or a region, tax collection processing is performed from the content distribution source via a network.

Therefore, in response to a content distribution request from a content distribution destination belonging to the first country or region, the content requested by the content distribution source belonging to the second country or region is distributed via the network. In this case, the tax imposed on the distributed contents can be promptly and reliably collected by the tax collection agency in the first country or region from the content distribution source via the network.

In the content transaction tax collection method according to the second aspect of the present invention, the content is distributed from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region. Before doing so,
A registration processing step of performing a trader registration process based on a declaration of a trader registration electronically declared from the content distribution source via a network, and after the processing of the trader registration is completed by this registration processing step, the content distribution When the content is distributed from the source to the content distribution destination, the tax imposed in connection with the content in accordance with the distribution is levied from the content distribution source via a network at a tax collection agency in the first country or region. And a tax collection step of performing a tax collection process.

Therefore, prior to the distribution of the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, an electronic declaration is made from the content distribution source via the network. After the vendor registration process is completed based on the declaration of the vendor registration and the content is distributed from the content distribution source to the content distribution destination after this vendor registration process is completed, the content related to the content is associated with this distribution. The tax imposed in the first country or region can be promptly and reliably collected by the tax collection agency in the first country or region from the content distributor via the network.

According to the third aspect of the present invention, the content distribution destination belonging to the first country or region is transmitted from the content distribution source belonging to the second country or region via a network. In the case where the distributed content is downloaded, the tax imposed in connection with the downloaded content is collected by the tax collection agency in the first country or region from the content distribution source via the network. A content transaction tax processing method, wherein prior to distribution of content from the content distribution source to the content distribution destination, a supplier registration report electronically declared from the content distribution source via a network is received in advance. Receiving step, and the trader registration declaration received in this receiving step It is determined whether or not to permit the content distribution from the content distribution source to the content distribution destination. If it is determined that the content distribution should be permitted, the registration is performed and the permission notification is sent to the content distribution source via the network. And a registration / permission step of notifying through the registration / permission step, and after the registration / permission by the registration / permission step, if the distribution content distributed from the content distribution source is downloaded at the content distribution destination, the downloaded content is A tax collection step of performing a tax collection process on the associated tax from the content distributor at a tax collection agency in the first country or region via a network.

[0011] Therefore, when the content distributed to the first country or region is downloaded from the content distributor belonging to the second country or region via the network, the download is accompanied by the download. The tax imposed in connection with the content can be promptly and reliably collected by the tax collection agency in the first country or region from the content distribution source via the network.

Further, in the content transaction tax processing method according to the invention described in claim 4, in the second country or region in response to a content distribution request from a content distribution destination belonging to the first country or region. If the content is distributed via a network from a content distributor belonging to the above, the tax imposed in connection with the distributed content is paid to the tax collection agency in the first country or region from the content distributor via the network Perform processing.

Therefore, when a content is distributed from a content distribution source belonging to the second country or region via a network in response to a content distribution request from a content distribution destination belonging to the first country or region, the content is distributed. The tax imposed in connection with the content may be promptly and reliably processed from a content distribution source to a tax collection agency in a first country or region via a network.

According to a fifth aspect of the present invention, there is provided a content transaction tax processing method for distributing content from a content distribution source in a second country or region to a content distribution destination belonging to a first country or region. Before doing so,
From the content distribution source, a vendor registration filing step for electronically filing a vendor registration via a network, and a notification that the processing of the vendor registration has been completed based on the filing of the vendor registration filed in this vendor registration filing step Receiving, after receiving, a download processing step of performing download processing of the content distributed from the content distribution source;
Tax is imposed via the network from the content distribution source to the tax collection organization in the first country or region from the content distribution source, in accordance with the case where the download process is performed in the download process step. And a tax payment processing step.

Therefore, prior to the distribution of the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, an electronic registration of the trader is made from the content distribution source via the network. After making a declaration and receiving a notification that the processing of the vendor registration has been completed based on the electronic declaration of this vendor registration, the download processing of the content distributed from the content distribution source has been performed The related tax can be promptly and reliably processed from the content distribution source to the tax collection agency in the first country or region via the network.

[0016] According to a sixth aspect of the present invention, there is provided a tax processing method for content transactions, wherein the first terminal provided to the content distribution destination belonging to the first country or region, and the second country or region provided to the second country or region. A second terminal provided for the content distribution source belonging thereto and a third terminal provided for the tax collection agency belonging to the first country or region are connected via a network, and the content distribution destination is the content distribution source. When the content distributed from is downloaded, the content distribution source pays the tax imposed in accordance with the download to the tax collection agency via the network, and the tax paid from the content distribution source is taxed. The agency collects tax via the network.

According to a seventh aspect of the present invention, in the content transaction tax processing method according to the sixth aspect,
The first terminal includes a distribution request unit that requests distribution of the content to the content distribution source, and a download unit that downloads the content related to the distribution request by the distribution request unit via a network,

[0018] The second terminal is a registration filing means for filing a trader registration via the network to the tax collection agency before distributing the content to the content distribution destination, and a trader registration filed by the registration filing means. A distribution unit that distributes the content related to the distribution request to the content distribution destination via a network after the registration of the trader is completed by the tax collection agency; and a case where the content distribution destination downloads the content distributed by the distribution unit. Tax payment means for paying a tax resulting from the download to the tax collection agency via the network, and the third terminal receives a report of the trader registration by the registration report means, and distributes the contents. A supplier registration means for registering the original supplier, and after the supplier registration is performed by this supplier registration means When the content distribution destination downloads the content distributed from the content distribution source via the network, the content distribution destination includes tax collection means for collecting a tax generated from the content distribution from the content distribution source via the network. I have.

Therefore, the first terminal provided at the content distribution destination belonging to the first country or region, the second terminal provided at the content distribution source belonging to the second country or region, and A third terminal provided for a tax collection agency belonging to the region is connected via a network, and when the content distribution destination downloads the content distributed from the content distribution source, the tax imposed in accordance with the download is set as described above. The content distribution source performs tax payment processing to the tax collection institution via the network, and the tax collection institution can quickly and surely perform the tax collection performed on the tax paid by the content distribution source via the network.

According to the tax processing method of the present invention, a content distribution request from a content distribution destination belonging to the first country or region to a content distribution source belonging to the second country or region is transmitted via the network. If done,
The content distribution source notifies the content distribution destination of taxation information on taxation of the content related to the distribution request via the network. Therefore, the content distribution destination can quickly know the taxation information regarding the taxation of the content.

According to the recording medium of the ninth aspect, in response to a content distribution request from a content distribution destination belonging to the first country or region, a content distribution source belonging to the second country or region is provided. When the content related to the distribution request is distributed via the network, the tax imposed in connection with the distributed content is changed from the content distribution source via the network at a tax collection agency in the first country or region via the network. A tax collection program for causing a computer to execute a tax collection process is recorded.

Further, in the recording medium according to the tenth aspect, prior to distributing the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, A registration processing procedure for performing a trader registration process based on a declaration of a trader registration electronically declared from a content distribution source via a network, and after the processing of the trader registration is completed by this registration processing step,
When the content is distributed from the content distribution source to the content distribution destination, a tax imposed in connection with the content in connection with the distribution is taxed by the tax collection agency in the first country or region from the content distribution source to the network. And a tax collection procedure to be executed by a computer.

In the recording medium according to the eleventh aspect, the content distribution destination belonging to the first country or region is a content distributed from a content distribution source belonging to the second country or region via a network. If the content is downloaded, the tax imposed in connection with the content in accordance with the download is collected by a tax collection agency in the first country or region from the content distribution source via the network in a tax transaction of the content transaction. A recording medium on which a program for realizing the method is recorded, wherein, prior to content distribution from the content distribution source to the content distribution destination, a vendor registration declaration electronically declared from the content distribution source via a network is provided. The receiving procedure to be received in advance and the registration of the trader received in this receiving step Based on reported, determines whether to permit the content delivery to the content delivery destination from the content distributor, if it is determined to be permitted,
A registration / permission procedure for registering a trader and notifying a permission notification to the content distribution source via a network, and, after registration and permission in the registration / permission step, the distribution content distributed from the content distribution source is A tax collection procedure in which, when downloaded at a content distribution destination, a tax imposed on the downloaded content is collected from the content distribution source by a tax collection agency in the first country or region via a network; And a tax collection program for causing a computer to execute the steps.

In the recording medium according to the twelfth aspect, in response to a content distribution request from a content distribution destination belonging to the first country or region, a content distribution source belonging to the second country or region is provided. When distributed via a network, the computer executes a process of paying a tax imposed on the distributed content to a tax collection agency in the first country or region from the content distributor via the network. It records the tax collection program to make it happen.

Further, in the recording medium according to the thirteenth aspect, prior to distributing the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, Receives a notification from the content distributor that the supplier registration has been completed via the network, and that the processing of the supplier registration has been completed based on the supplier registration electronic declaration filed in this supplier registration declaration step. After that, a download processing procedure for performing download processing of the content distributed from the content distribution source, and a tax imposed in connection with the download processing when the download processing is performed by the download processing step, Payment from the distribution source to the tax collection agency in the first country or region via the network And tax processing procedure for performing processing, the tax collection process program for causing a computer to execute the are recorded.

According to the recording medium of the present invention, a content distribution request from a content distribution destination belonging to the first country or region to a content distribution source belonging to the second country or region is transmitted via a network. If done,
The content distribution source records a tax collection program for causing a computer to execute a process of notifying the content distribution destination via a network of taxation information on taxation of the content related to the distribution request.

Therefore, according to the ninth to fourteenth aspects of the present invention, the content transaction tax processing method and the content transaction tax payment processing according to the first to fifth and eighth aspects are performed by causing a computer to read a program included in a recording medium. The method can be realized. In addition, by using this software using hardware such as a general-purpose computer, the tax collection and tax payment of the present invention can be easily performed with these hardware.

[0028]

DESCRIPTION OF THE PREFERRED EMBODIMENTS Embodiments of the present invention will be described below with reference to the drawings.

Each of the first and second embodiments is based on a business registration that can reliably grasp international transactions of contents, and can clarify tax collection obligations and secure tax collection for contents distributors. This is an embodiment relating to a tax collection method (hereinafter, referred to as a “trader registration method”).

This “trader registration method” is a net tariff which is a tax collection agency of a first country or region (including a specific economic region such as a state or a county; the same applies hereinafter) to which a consumer to whom content is distributed belongs. Requires that content distributors, who are the content distributors in the second country or region, register their content in advance, and when transacting content internationally, the registered content distributor (the second country or region) (Belonging to the region), the tax collector of the first country or region to which the consumer who receives the content distribution collects the tax imposed on the distributed content from the registered content distributor. .

(1) First Embodiment: The first embodiment is
The net tariff, which is the tax collection agency of the first country to which the consumer to whom the content is distributed belongs, requires the content distributor who is the content distributor of the second country to register in advance, and when trading content, An embodiment relates to a system in which a tax collection agency of a first country from a registered trader (belonging to a second country) collects tax imposed on the distributed content.

(1-1) Configuration of the Present System As shown in FIG. 1, in the system according to the present embodiment, a PC audio device of a consumer (or individual importer) is located in a first country (for example, Japan). 1. There is an online customs office (including an online national tax office) 2 and a financing company 8. In a second country (for example, the United States), a content distributor 3, an authentication / billing server 4, a distribution content maker 5, and a content A server 6 exists.

The consumer PC audio device 1 is a PC
(Personal computer), a CPU 1X for controlling the entire apparatus, an input unit 1A including a keyboard or a mouse, a display unit 1B for displaying data, and a communication unit including a transmission unit and a reception unit for communicating data with the outside. 1
C, RAM 11 for storing various data, content reproducing unit 12 for reproducing distributed content, speaker 1
3 and so on.

The net customs office 2, the content distributor 3, the distribution content maker 5, and the financing company 8 are each composed of a general-purpose computer, and control the entire apparatus as in the case of the consumer PC audio apparatus 1. CPU2
X, 3X, 5X, 8X, an input unit 2A, 3A, 5A, 8A including a keyboard or a mouse, a display unit 2B, 3B, 5B, 8B for displaying data, a transmitting unit for performing data communication with the outside, Communication units 2C and 3 comprising reception units
RAM 25 for storing C, 5C, 8C and various data
0, 350, 550, 850, etc.

Consumer PC audio device 1, net customs 2, content distributor 3, authentication / billing server 4,
The content server 6 is connectable via the Internet 7, and the content distributor 3, the authentication / billing server 4, the distribution content maker 5, and the content server 6 are connected by a dedicated line. Further, the financial company 8 is connected to the content distributor 3 by a dedicated line.

R in the consumer's PC audio device 1
As shown in FIG. 2, the AM 11 is provided with a display register 111 used for displaying data to be displayed on the display unit 1A, and is provided with storage areas 112 to 120.

The area 112 stores downloaded distribution content data such as music data, lyrics data, and video data. The area 113 stores music content data, music score data related to video data, and distribution content related data such as a title. In an area 114, data to be delivered before the content is delivered, such as the ID, e-mail address, name, gender, date of birth,
Prior data such as nationality is stored. The area 115 stores data required for a distribution request such as a content name and related data. The area 116 stores the notification of the taxation-related information, the nationality of the content distribution source, the address, and the like. The area 117 stores a notification of distribution permission from the net customs office. In the area 118, distribution order information to a content distributor is stored. The area 119 stores the ID and the like of the taxpayer (consumer) to the net customs office 2 and the like, and the area 120 stores the fee and distribution postage paid to the content distributor.

The net customs office 2 is composed of a general-purpose computer, and as shown in FIG.
Is provided. Region 20
1 stores the type of content whose import is restricted. The area 202 stores the age limit. The area 203 stores the applicable law.

As shown in FIG. 3B, the RAM 250 in the net customs office 2 is provided with a display register 251 used to display data to be displayed on the display unit 1A, and a storage area 252. To 255 are provided.

The area 252 contains the contents distributor I
D, a mail address, a name, and the like are stored. Area 253
Stores an assigned ID number assigned from the net tariff based on the registration report of the content distributor. The area 254 stores a notification of distribution permission from the net customs office. In the area 255, the ID of the taxpayer (consumer) to the net customs 2 and the like are stored.

The content distributor 3 is composed of a general-purpose computer, and has a storage area 301 as shown in FIG.
308 are provided. The area 301 stores the country, region, state, and county of each content server, and the area 302 stores the taxation status for content transactions in the country, region, state, and county. . In areas 303 to 305,
Only if there is tax, the tax rate, applicable tax law,
The time and period of the start of tax application are stored. Area 30
6 stores the type of content whose sale is restricted. The area 307 stores the age limit. The area 308 stores the applicable law. Thus, the storage areas 301 to 308 are stored in the table ROM 300.
Is provided for each corresponding content server,
Tax information and age restriction information for distribution from each content server can be obtained.

(1-2) Description of Operation of First Embodiment Next, the operation of the present embodiment according to the above configuration will be described. 5 and 6 are a series of interrelation diagrams in the present system, FIG. 7 is a consumer net processing flow, FIG.
Is the net processing flow of the net customs office (net national tax office) in the first country (Japan).
FIG. 10 is a net processing flow of a content distributor (connector, sales site).
Step numbers in a series of interrelation diagrams in the present system shown in FIGS. 5 and 6 correspond to step numbers in flowcharts in FIGS. 7 to 10. In the following description, processing related to data transfer such as transmission, reception, and notification is performed via the Internet 7 or the dedicated line described with reference to FIG.
In the following description, the consumer PC audio device 1 is abbreviated as the consumer 1.

(1-3) Consumer Net Processing Flow (FIG. 7) First, the consumer net processing flow shown in FIG. 7 will be described. The consumer 1 first performs a process of starting up his / her own terminal (step S1), and then accesses and browses the homepage KH of the content distributor 3 shown in FIG. 13 (step S2). In addition, the content distributor 3
Sends a menu screen to the consumer 1 if the consumer 1 accesses the homepage (see step C4 in FIG. 10).

As shown in FIG. 13, the menu screen of the content distributor 3 includes check boxes KH1 to KH1 for each type of content such as music data and book data, content contents such as song title A and book title A, and fee. KH5 is provided, and the same menu screen as this menu screen is displayed on the screen of the display unit SH of the consumer 1.

As shown in FIG. 13, the consumer 1 checks the check boxes KH1 to KH5 for the contents desired to be distributed. After each of the check boxes KH1 to KH5 is marked with a check mark that the user wants to distribute, the home page of the content distributor 3 displays, as illustrated in FIG. Data boxes KH6 to KH8, check boxes KH9 and KH10 for confirmation, and box KH1 for inputting personal data
The screen is changed to a screen such as 1 to KH17. For this reason, the same menu screen as the homepage KH after the change is also displayed on the screen of the display unit SH of the consumer 1.

The consumer 1 inputs necessary data before content distribution according to this screen.

When the consumer 1 inputs necessary data before content distribution, as shown in FIG. 2, the data is stored in a pre-delivery data area 114 of its own RAM 11, and then the consumer 1 It is transmitted to the homepage KH of the content distributor 3 as “advance data before distribution”. After receiving this, the content distributor 3
It is stored in the area 351 of the RAM 350 shown in FIG. 4B (step C6). After this, the content distributor 3
In, it is determined whether the requested content can be distributed to the consumer 1 (step C8).

When it is determined that distribution is not possible as a result of the determination as to whether distribution is possible or not, as shown in FIG.
Send to

As shown in FIG. 15, for example, as shown in FIG. 15, the consumer 1 has a content distributor name / country name, “16” as “your age”, and “Japan” as your address (nationality / state). "And the content of the content you have requested to distribute, which states that the distribution of the content is not possible, the applicable law, and the applicable provisions, Notify that distribution is not possible due to the provisions of Article 29. Is received.

Conversely, when it is determined that the content can be distributed, the content distributor 3 transmits the fact to the consumer 1. In addition, when the content is distributed from the first country to the second country to execute the notification processing of the tax-related information from the content distributor 3, the details of the tax collected by the net customs office 2 of the first country are consumed. 1 (see FIG. 1)
0, see step C9).

That is, for example, as shown in FIG.
On the home page of the content distributor 3, boxes KH21 to KH23 indicating the content of the content to be distributed and the total amount of the fee are displayed,
Taxation status, applicable tax law and applicable provisions, application start time, application period, content server location or state,
Boxes KH24 to KH33 indicating data such as the type of tax, tax rate, calculation formula for taxation, and remittance destination of taxation are displayed.

When the consumer 1 receives these notices,
While storing it in the area 116 of its own RAM 11, the tax-related information received from the content distributor 3 is stored in each storage area 116 of the RAM 11 shown in FIG. 2 (step S4). As a result, FIG.
Is displayed.

When the consumer 1 receives the notification of "distribution permission", next, the consumer 1 performs a distribution permission declaration process to the net customs 2 (step S5). As shown in FIG. 17, the “delivery permission report” includes “destination”, “declarant”, “content type”, and “content fee” in accordance with the format described on the homepage NH of the net customs office 2. , And "contents distribution company country name" in each box NH10 to NH14 by inputting "delivery permission report data".

The net customs 2 receives the “delivery permission declaration data” input by the consumer 1 and
0 (see step N5 in FIG. 8), and refer to the “age restriction information” in the area 202 stored in advance in the areas 201 to 203 of the table ROM 200 (step N6 in FIG. 8) to permit distribution. The feasibility check is performed (step N7 in the figure). If it is determined that the distribution is not permitted, the fact is transmitted to the consumer 1. Conversely, when it is determined that the distribution is permitted, a “delivery permission notice” including the same data as that shown in FIG. 17 is transmitted to the consumer 1 as illustrated in FIG.

The consumer 1 receives the distribution permission notification data transmitted from the net customs office 2, stores it in the area 117 of the RAM 11, and displays it (step S6).

Thereafter, the consumer 1 transmits a content distribution request to the content distributor 3 together with the distribution permission notification data (step S7). As shown in FIG. 19, this content distribution request is made by transmitting data that constitutes a “distribution permission / delivery request notice” including a permitted net customs name, content type, content fee, and the like. Do. This data is
The information is stored in the area 118 of the AM 11 as “distribution order information to a content distributor”.

The content distributor 3 receives the distribution permission notification data and the content distribution request data from the consumer 1, and stores and displays them in the RAM 350 (step C10 in FIG. 10).

When the consumer 1 makes the content distribution request, the “total amount” of each content displayed in advance on the screen of the content distributor 3 illustrated in FIG.
In addition to the content fee, the service fee that is the distribution fee required for distributing the content, the tax imposed on these contents (consumption tax, sales tax, or distribution of this content itself) Payment agency request processing is performed to request the financial agency 8 to perform payment to the content distributor 3 for money data corresponding to various taxes such as a tax imposed on a distribution fee required in the case of (1). Step S8).

On the other hand, the consumer 1 distributes contents (music data, lyrics data, video data, game program data, computer software data, and other distributed content data) distributed from the content distributor 3 in accordance with the above-described content distribution processing. And related data such as musical score data of music related thereto) are downloaded to the distribution content data area 112 of the RAM 11 of the own terminal (step S9). As the consumer 1 downloads the content from the second country, the content distributor 3 sends the tax imposed on the downloaded content to the net customs 2 in the country or region to which the consumer 1 belongs. You will be legally required to pay tax.

When the download of the desired content by the consumer 1 is completed, the content distributor 3 displays the completion of the download on the homepage (step C13), whereby the consumer 1 side completes the download on the screen. The display is made.

The content distributor 3 receives this,
Tax payment declaration processing to the net customs office 2 is performed (step C14). In response, the net customs 2 next performs a tax return receipt processing and a tax collection processing (step N9). By the processing of this step N9, the net customs 2
Will be paid by the content distributor 3 registered in advance with the tax generated in connection with the content distribution. When the tax collection is completed in this way, the net customs authority 2 determines whether or not the tax payment is appropriate, and if it is determined to be appropriate, executes the processing of the tax payment completion notification, and transmits the tax payment completion notification data to the consumer 1. The content is transmitted to both the content distributor 3 or the content distributor 3 (step S10, N10 in FIG. 8).

The tax payment completion notification data has a format illustrated in FIG. 21 and includes “address (taxpayer)”,
In each box NH30 to NH34 indicating "content type", "content fee", "content distributor country name", and "tax amount", the data of the "tax payment completion notice" input at the net customs office 2 is entered. This is done by sending.

Both the consumer 1 and the content distributor 3 or the content distributor 3 receive this (step S10, step C15), whereby the content distribution and the accompanying tax payment and tax collection are completed.

(1-4) Net Processing Flow of Net Customs Next, the net processing flow of the net customs office (net national tax office) in the first country (Japan) shown in FIG. 8 will be described. The net customs office 2 establishes its own homepage NH (see FIG. 17) (step N1), and the consumer 1 as the content distribution destination and the content distributor 3 as the content distribution source.
If there is an access to the homepage NH from, a menu screen for the homepage NH is transmitted accordingly (step N2).

The network customs 2 receives a “declaration of trader registration” prior to the distribution of the content from the content distributor 3 to the consumer. As shown in FIG. 11, this registration report is displayed on the screen of the display unit 30 of the terminal of the content distributor 3 composed of a general-purpose computer on a list of formats of the “registration application form” taken from the homepage NH of the net customs office 2. Is performed according to the displayed format.

The content distributor 3 first inputs “net customs of the first country (Japan)” as the destination, and then
As the filer (distributor), input the ID, e-mail address, name (company name), etc., determined by the user, and enter the country name, etc. of the content distributor 3 in each box NH1.
To NH3. As a result, the net customs office 2 receives the registration report data constituting the “registration report” from the content distributor 3 (step N3). This registration report data is stored in its own RAM 250
Is stored in the area 252 of the.

After performing a predetermined registration process, the net customs office 2 transmits a registration completion notice to the content distributor 3 (step N4).

The registration completion notice is a “registration completion / ID issuance notice” having a format exemplified in FIG. 12, for example.

First, as the destination (distributor), the “ID” or the like set by the content distributor 3 is input, and the number assigned by the net customs office 2 as the “assigned ID number” is set in each of the boxes NH4 and NH5. Has been entered. Further, "content distribution condition" is entered in box NH6. In addition, a notice about the assigned ID is displayed.

The content distributor 3 receives and receives the “registration completion / ID issuance notice” as the registration completion notice (see step C3 in FIG. 10). This data is stored in the area 350A of the own RAM 350.

Prior to the distribution of the content to the consumers in the first country by the above processing, the process of registering the content distributor 3 in the second country with the net customs office 2 in the first country in advance is completed.

The net customs 2 receives the “distribution permission declaration data” input by the consumer 1 and stores it in the RAM 250 (step N5). After that, the table ROM
With reference to age restriction information and the like stored in advance in the areas 201 to 203 of 200 (step N6), it is checked whether distribution is permitted (step N7).

As described above, when it is determined that distribution is not permitted, the fact is transmitted to the consumer 1 without performing the subsequent steps N8 to N10, and the flow chart of FIG. Is completed. Conversely, when it is determined that the distribution is permitted, a “delivery permission notice” including the same data as that shown in FIG. 17 is transmitted to the consumer 1 as illustrated in FIG.

If “delivery permission declaration data” is transmitted from the content distributor 3, step N
8 is sent to the content distributor 3.

The consumer 1 receives, stores, and displays the distribution permission notification data transmitted from the net customs office 2 (step S6).

When the content is distributed from the content distributor 3 to the consumer 1 via the network, the content is distributed from the content distributor 3 simultaneously with the distribution.
As shown in FIG. 2, in addition to the ID of the content distributor, the mail address, etc., "123" which is the "grant ID number" given to the content distributor 3 by the net tariff 2
45 is also notified to the net tariff 2 (step N8).
A).

As shown in FIG. 3A, the ID of the content distributor, the mail address, and the “assigned ID number” are stored in the areas 252, 2
53. Therefore, the net tariff 2 indicates that the content has been distributed from the content distributor 3 in the second country to the consumer 1 in the first country via the network by the “grant ID number” assigned to the content distributor 3. "
And so on.

Further, the net customs office 2 makes a tax return declaration at the contents distributor 3 and, upon receiving the tax return, performs a tax return declaration receiving process and a tax collection process (step N9). By the processing of this step N9, the net customs 2
Will be paid by the content distributor 3 registered in advance with the tax generated in connection with the content distribution. This tax return receipt processing and tax collection processing are performed by the financial institution that settles the tax on behalf of the content distributor 3 in the name of the content distributor 3 or as a limb institution.
Even if the tax is paid to the net customs 2, the content distributor 3 pays the deposit to the net customs 2 and deducts from the deposit each time a tax is generated in connection with the content distribution. You may pay the tax.

When the tax collection is completed in this way, the net customs authority 2 determines whether or not the tax payment is appropriate, and when it is determined to be appropriate, executes the tax payment completion notification processing and consumes the tax payment completion notification data. To both the distributor 1 and the content distributor 3 or to the content distributor 3 (step N1).
0).

(1-5) Net Processing Flow of Financial Firm (FIG. 9) Next, the net processing flow of the financial firm shown in FIG. 9 will be described. The finance company 8 starts up the terminal (step K1) and displays its homepage (step K1).
2) After that, a settlement process to the content distributor 3 is performed in accordance with the above-described payment agency request process from the consumer 1 (step K3).

In this settlement processing, in addition to the content fee and service fee presented by the content distributor 3 that has been notified in advance, based on the taxable amount, an amount based on these amounts is stored in the account of the content distributor 3. Perform the process for the transfer. Then, when this payment processing is completed, the consumer 1 and the content distributor 3
The payment completion notification data is transmitted (step K4).

(1-6) Net Processing Flow of Content Distributor (FIG. 10) Next, the net processing flow of the content distributor shown in FIG. 10 will be described. The content distributor 3 is shown in FIG.
0, after opening the homepage KH (see FIG. 13) (step C1), prior to the distribution of the content to the consumer 1, after loading the menu screen from the homepage NH of the net customs office 2, follow the homepage NH. By performing the operation, a registration declaration as the content distributor 3 is transmitted to the net customs authority 2 (step C2).

As described above, the net customs 2 receives the registration report data constituting the “registration report” from the transmitted content distributor 3 (step N3).
After performing the predetermined registration processing, a notification of “registration completion / ID issuance notice” illustrated in FIG. 12 is transmitted to the content distributor 3 (step N4).

The content distributor 3 includes, in addition to the “ID” set by the content distributor 3 and the like, an “assigned ID number” (in this example, “1”
2345 ”),“ content distribution conditions ”, a notice on the assigned ID, and the like are received (step C3).
This data is stored in the area 350A of the own RAM 350.

Prior to distributing the content to the consumer in the first country by the above processing, the registration data such as the “grant ID number” of the content distributor 3 in the second country is stored in advance in the net customs office 2 in the first country. be registered.

After that, if the consumer 1 accesses the homepage NH, the content distributor 3 transmits a menu screen corresponding thereto to the consumer 1 (step C4).

As shown in FIG. 13, the consumer 1 checks each of the check boxes KH1 to KH1 on the transmitted menu screen.
For H5, a check mark is attached to the content desired to be distributed.

As shown in FIG. 14, on the home page of the content distributor 3, as shown in FIG. 14, the contents of the content desired to be distributed and the data box KH6 of the total amount thereof are displayed.
~ KH8, check box KH9, KH1 for confirmation
0, when the consumer 1 inputs necessary data before content distribution into the personal data input boxes KH11 to KH17 and the like, the data is stored in the pre-delivery prior data area 351 of the RAM 350, 1 transmits “data required for distribution request” to homepage KH of content distributor 3.

After receiving the contents, the contents distributor 3 stores the data area 3 necessary for the distribution request in the RAM 350.
52 (step C6). Thereafter, the content distributor 3 checks whether the requested content can be distributed to the consumer 1 with reference to a predetermined age limit or the like (step C).
8).

If the content distributor 3 determines that distribution is not possible as a result of the determination as to whether distribution is possible or not, a distribution impossible notification, as shown in FIG. And the like to the consumer 1.

That is, as shown in FIG. 15, for example, the content distributor 3
The name of the country, "16" as "Your age", "Japan" as your address (nationality / state), the inability to distribute the content, the applicable law, Informing you of the applicable provisions, "You will be notified that the contents of the content you have requested to be distributed cannot be distributed due to the provisions of Article 29 of the applicable Japanese law. Is transmitted to the consumer 1.

Conversely, if it is determined that the content can be distributed, the content distributor 3 transmits the fact to the consumer 1 and, in addition, transmits the tax-related information to the first country. Transmits the details of the tax collected by the net customs 2 of the first country to the consumer 1 when distributing the content to the second country (see step C9 in FIG. 10).

That is, for example, as shown in FIG.
Each of the boxes KH21 to KH21 indicates the total amount of the content to be distributed and the fee.
In addition to H23, data on taxation, applicable laws and applicable provisions of taxation, application start time, application period, content server location or state, tax type, tax rate, tax calculation formula, tax remittance destination, etc. Boxes KH24 to KH
33 is transmitted.

[0094] The content distributor 3 receives these notifications,
The RAM 35 shown in FIG.
0 is stored in each storage area 353 (step C9).

Thereafter, the consumer 1 sends a content distribution request to the content distributor 3 together with the distribution permission notification data (step S7). When the notification data and the content distribution request data are received, the data is stored and displayed in the area 354 of the RAM 350 (step C10 in FIG. 10). In addition,
As described above, this content distribution request is, as illustrated in FIG. 19, data that constitutes a “distribution permission / delivery request notice” including the permitted net customs name, content type, content fee, and the like. This is done by sending This data is stored in the area 355 of its own RAM 350.
Is stored as “distribution order information to a content distributor”.

Next, the content distributor 3 receives, stores, and displays information relating to the settlement processing of the content fee, the service fee, and the taxable amount (step C1).
1). Thereafter, the content distributor 3 determines that the consumer 1
While the content distribution permission notification data is transmitted to the consumer, and thereafter, when the content distribution request is made by the consumer 1, distribution processing of the content whose permission has been notified is executed via the network (step C1).
2).

In this distribution processing, the content distributor 3
In addition to the distribution of the content to the consumer 1, as shown in FIG. 3 is notified.

The ID, mail address, “assigned ID number” and the like of the content distributor 3 are stored in the areas 350A and 351 of the RAM 350 of the content distributor 3 as shown in FIG. As shown in FIG. 3A, the ID of the content distributor, the mail address, the “assigned ID number”, and the like are stored in the RAM 2 of the net tariff 2,
It is stored in 50 areas 252, 253. Therefore, the net tariff 2 indicates that the content has been distributed from the content distributor 3 in the second country to the consumer 1 in the first country via the network by the “grant ID number” assigned to the content distributor 3. And so on.

The consumer 1 downloads the content distributed from the content distributor 3 to the distribution content data area 112 of the RAM 11 of the terminal according to the above-described content distribution processing (step S9). As the consumer 1 downloads the content from the second country, the content distributor 3 pays the tax imposed on the downloaded content to the consumer 1.
Will be legally required to pay tax to the net customs office 2 of the country or region to which the company belongs.

When the download of the desired content by the consumer 1 is completed, the content distributor 3 displays the completion of the download on the homepage (step C13), whereby the consumer 1 side completes the download on the screen. The display is made.

Thereafter, the contents distributor 3 sends the contents to the net customs office 2 of the first country, which is generated by the consumer 1 of the first country downloading the contents, in order to perform the tax filing process to the net customs office 2. A remittance process is executed to remit a taxable amount to be paid (step C14).

As shown in FIG. 20, this tax return filing process includes the steps of “destination”, “filer (taxpayer)”,
To the boxes indicating “content type”, “content fee”, “content distributor country name, etc.” and “tax amount” shown in the figure, “first country net customs name”, “content distributor 3 ID” This is done by inputting various necessary "tax return data" such as "e-mail address / name".

[0103] Upon receiving this, the net customs authority 2 next performs tax return receipt processing and tax collection processing (step N9). By the processing of this step N9, the net customs 2
Will be paid by the content distributor 3 registered in advance with the tax generated in connection with the content distribution. This tax return receipt processing and tax collection processing are performed by the financial institution that settles the tax on behalf of the content distributor 3 in the name of the content distributor 3 or as a limb institution.
Even if the tax is paid to the net customs 2, the content distributor 3 pays the deposit to the net customs 2 and deducts from the deposit each time a tax is generated in connection with the content distribution. You may pay the tax.

[0104] When the tax collection is completed in this way, the net customs authority 2 determines whether or not the tax payment is appropriate. Is transmitted to both the consumer 1 and the content distributor 3 or to the content distributor 3 (step N10).

The tax payment completion notification data has a format illustrated in FIG. 21, and includes “address (taxpayer)”,
Send the data of the "tax payment completion notice" entered at the Net Customs 2 to each box indicating "content type", "content fee", "content distributor country name", and "tax amount". Performed by Both the consumer 1 and the content distributor 3 or the content distributor 3 receive this (step S10, step C15), whereby the content distribution and the accompanying tax payment and tax collection are completed.

As described above, according to the first embodiment, the content distributor 3 existing in the first country (for example, “Japan”) establishes a connection with the net customs office 2 in the second country (for example, “USA”). Register the supplier in advance, and then distribute the content of the distribution request to the consumer 1 in accordance with the content distribution request from the consumer 1 in the first country. When the content is downloaded to the device 1 of the first country, the duty of tax payment is imposed on the content distributor 3 in the second country for the net customs clearance 2 in the first country. Therefore, the second country's content distributor 3 or the first country's financier A, which acts as a proxy for the settlement, pays the tax to the first country's net customs office 2. As a result, the first country's net customs office 2 defines the taxes subject to tax, such as consumption tax and sales tax, associated with the distribution of content from the second country to the first country in accordance with the laws of the first country. Tax can be reliably collected in accordance with the tax rate, tax payment conditions, and the like.

(2) Second Embodiment: FIGS.
9 shows a second embodiment of the present invention. That is, in the first embodiment, the consumer (or individual importer) PC audio device 1, net customs office 2, and financing company 8 exist in the first country. It is assumed that a content distributor 3, an authentication / billing server 4, a content maker 5 for distribution, and a content server 6 exist in a second foreign country.

However, in the second embodiment of the present invention, as shown in FIG. 22, the consumer's PC audio device 1 and the Internet It is assumed that a customs office 2 and a financing company 8 exist, and a content distributor 3, an authentication / billing server 4, a content maker 5 for distribution, and a content server 6 exist in State B.

In such an embodiment, the consumer's PC
The configurations of the audio apparatus 1, the net customs office 2, the content distributor 3, the authentication / billing server 4, the distribution content maker 5, the content server 6, and the like are the same as those in the above embodiment.

In this embodiment according to the above configuration, as shown in a series of interrelation diagrams in the systems of FIGS. 23 and 24, in the state A, the consumer 1, the net customs office 2, and the financier 8 As in the above-described embodiment, steps S1 to S10 in FIG. 7 and steps N1 to N1 in FIG.
0, the processing according to steps K1 to K4 in FIG. 9 is executed. On the other hand, in the state B, the content distributor 3
As in the above-described embodiment, steps C1 to C in FIG.
15 is executed.

Therefore, the content distributor 3 existing in the B state registers the distributor in advance with the net customs office 2 in the A state, and then, in accordance with the distribution request of the content from the consumer 1 in the A state, transmits the distribution request. Content A State Consumer 1
When the consumer 1 in the state A downloads the distributed content to its own device 1, the duty of the content distributor 3 in the state B to the net customs office 2 in the state A is imposed at that moment. Will be done. For this reason, the content distributor 3 in State B or the financing company A in State A acting as a proxy for payment thereof pays the tax to the net customs office 2 in State A. As a result, net customs in State A 2
Must be able to reliably collect consumption tax, sales tax, and other taxes arising from the distribution of content from State B to State A in accordance with the tax rates and tax payment conditions stipulated in accordance with the laws of State A. It becomes possible.

(3) Other Embodiments In each of the above-described embodiments, as shown in FIG. 25, the PC audio device 1 of the consumer 1 is constituted by a PC (personal computer). 2. The devices of the content distributor 3, the content creator 5 for distribution, and the financing company 8 are each composed of general-purpose computers. As shown in FIG. 26, the device of the consumer 1 is connected to a band S1 and an earphone S2. ,
The wrist-worn wrist device S including the display unit 1A and the communication unit 1C, or a mobile phone-type device including the earphone K2, the display unit 1A, and the antenna K1 serving as a communication unit, Further, it may be constituted by a portable personal computer type device P including an earphone P2, a display unit 1A, and a communication unit 1C.

In each of the above-described embodiments, the terminal of the content distributor 3 distributes the content directly from the terminal of the content distributor 3 existing overseas to the PC audio device 1 of the consumer 1 via the network. Although the tax payment is made directly to the terminal of the net customs office 2 via the network, the content distribution and the tax payment may be performed by combining the base station or the broadcasting station with the network.

[0114]

As described above, claims 1 and 9
According to the described invention, in response to a content distribution request from a content distribution destination belonging to the first country or region, the content related to the distribution request is transmitted from the content distribution source belonging to the second country or region via the network. In the case of distribution, the tax imposed on the distributed content can be promptly and reliably collected from the content distributor via a network at a tax collection agency in the first country or region.

According to the second and tenth aspects of the present invention, prior to the distribution of the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, Based on the declaration of the vendor registration electronically declared from the content distributor via the network, the vendor registration process was performed, and after the vendor registration process was completed, the content was distributed from the content distributor to the content distribution destination In this case, the tax imposed in connection with the content in connection with the distribution can be promptly and reliably collected by the tax collection agency in the first country or region from the content distribution source via the network.

According to the third and eleventh aspects of the present invention, a content distributed to a first country or region is distributed from a content distribution source belonging to a second country or region via a network. If downloaded, the tax imposed in connection with the content in connection with the download shall be promptly and reliably processed by the tax collection agency in the first country or region from the content distributor via the network. Can be.

According to the fourth and twelfth aspects of the present invention, in response to a content distribution request from a content distribution destination belonging to the first country or region, a content distribution source belonging to the second country or region is issued. When distributed via a network, the tax imposed in connection with the distributed content shall be promptly and reliably processed over the network from the content distributor to the tax collection agency in the first country or region from the content distributor. Can be.

According to the fifth and thirteenth aspects of the present invention, prior to distributing the content from the content distribution source in the second country or region to the content distribution destination belonging to the first country or region, Electronically declares the registration of the vendor via the network from the content distributor, and after receiving a notification that the processing of the vendor registration has been completed based on the electronic declaration of the vendor registration, downloads the content distributed from the content distributor Taxes imposed in connection with this download processing accompanying the processing can be promptly and reliably performed from the content distribution source to the tax collection agency in the first country or region via the network.

According to the invention described in claims 6 and 7, the first terminal provided for the content distribution destination belonging to the first country or region, and the first terminal provided for the content distribution source belonging to the second country or region. When the second terminal and the third terminal provided for the tax collection agency belonging to the first country or region are connected via a network, and the content distribution destination downloads the content distributed from the content distribution source, The content distributor distributes the tax imposed in connection with this download to the tax collection agency via the network, and the tax collector, which receives the tax paid from the content distributor, promptly and reliably collects the tax via the network. Can be done.

According to the invention of claims 8 and 14, a content distribution request from a content distribution destination belonging to the first country or region to a content distribution source belonging to the second country or region is transmitted via the network. In this case, the content distribution source notifies the content distribution destination of the taxation information on the taxation of the content related to the distribution request via the network, so that the content distribution destination can quickly know the taxation information on the taxation of the content. be able to.

As a result, according to the present invention, it is possible to collectively collect tax via a network from a content distribution source permitted to distribute content by pre-registration. The system can be established.

The present invention also establishes an effective and rational tax payment system for content transactions in which tax is collectively paid from a content distribution source permitted to distribute content by pre-registration via a network. be able to.

[Brief description of the drawings]

FIG. 1 is a configuration diagram of a system to which a first embodiment of the present invention is applied.

FIG. 2 is a memory configuration diagram of a RAM in a consumer PC audio device.

FIG. 3A is a memory configuration diagram of a table ROM of the net customs, and FIG. 3B is a memory configuration diagram of a RAM of the net customs.

FIG. 4A is a memory configuration diagram of a table ROM of a content distributor, and FIG. 4B is a memory configuration diagram of a RAM of the content distributor. is there.

FIG. 5 is a (partial) interrelation diagram in the system of the present embodiment.

FIG. 6 is a correlation diagram following FIG. 5;

FIG. 7 is a flowchart showing consumer net processing.

[Figure 8] Internet customs in the first country (Japan) (Internet National Taxation Bureau)
9 is a flowchart showing the net processing of FIG.

FIG. 9 is a net processing flow of a finance company (including a card company).

FIG. 10 is a flowchart showing a net process of a content distributor (connection company, sales site).

FIG. 11 is a diagram showing an example of a display screen at the time of registration declaration of a content distributor.

FIG. 12 is a diagram showing an example of a display screen of a registration completion / ID issuance notice.

FIG. 13 is a diagram showing a display screen example of a menu screen.

FIG. 14 is a diagram illustrating an example of a display screen of advance data before distribution.

FIG. 15 is a diagram illustrating an example of a display screen of a distribution impossible notification.

FIG. 16 is a diagram showing a display screen example of taxation-related information.

FIG. 17 is a diagram illustrating a display screen example of a distribution permission report.

FIG. 18 is a diagram illustrating a display screen example of a distribution permission notice.

FIG. 19 is a diagram illustrating a display screen example of a distribution permission / delivery request notice.

FIG. 20 is a diagram showing an example of a display screen of a tax return.

FIG. 21 is a diagram showing a display screen example of a tax payment completion notice.

FIG. 22 is a configuration diagram of a system to which the second embodiment of the present invention is applied.

FIG. 23 is a (partial) interrelationship diagram in the system of the embodiment.

FIG. 24 is a correlation diagram following FIG. 23;

FIG. 25 is an external appearance example of a system in each of the first and second embodiments of the present invention.

FIG. 26 is an external appearance example of a system according to another embodiment of the present invention.

[Explanation of symbols]

Reference Signs List 1 Consumer (content delivery destination: PC audio device) 2 Net customs (tax collection agency) 3 content delivery company (content delivery source) 4 Authentication / billing server 8 financial company (settlement institution) 11, 250, 350 RAM 12 content playback unit 200, 300 table ROM

Claims (14)

[Claims]
1. In response to a content distribution request from a content distribution destination belonging to a first country or region, a content associated with the distribution request is distributed via a network from a content distribution source belonging to a second country or region. In the case where the tax is imposed in connection with the distributed content, a tax collection agency in the first country or region performs a tax collection process from the content distribution source via a network at a content collection tax. Processing method.
2. Prior to distributing content from a content distribution source in a second country or region to a content distribution destination belonging to a first country or region, an electronic declaration is made from the content distribution source via a network. A registration processing step of performing a trader registration process based on a declaration of a trader registration; and a case in which the content is distributed from the content distribution source to the content distribution destination after the trader registration processing is completed by the registration processing step. A tax collection step in which taxation imposed in connection with the content in connection with the distribution is performed by a tax collection agency in the first country or region from the content distribution source through a network. Characteristic content transaction tax processing method.
3. When a content distributed to a first country or region is downloaded from a content distributor belonging to a second country or region via a network, the content is distributed along with the download. A content transaction tax collection method for collecting tax imposed in connection with content from a content distribution source at a tax collection agency in the first country or region via a network, the content transaction tax collection method comprising: Prior to content distribution to a distribution destination, a receiving step of receiving in advance a vendor registration report electronically declared from the content distributor via a network, based on the vendor registration report received in this receiving step , Content from the content distribution source to the content distribution destination A registration / permission step of determining whether or not to permit communication, and if it is determined to be permitted, registering the trader and notifying the content distribution source of the permission notification via a network; After the registration and permission by the permission step, if the distribution content distributed from the content distribution source is downloaded at the content distribution destination, the tax imposed on the downloaded content is taxed from the content distribution source by the content distribution source. A tax collection step of performing tax collection via a network at a tax collection agency in a first country or region.
4. When a content is distributed from a content distribution source belonging to a second country or region via a network in response to a content distribution request from a content distribution destination belonging to the first country or region, the content is distributed. A tax payment method comprising: taxing the tax imposed in connection with said content to a tax collection agency in said first country or region from said content distribution source via a network.
5. Prior to distributing content from a content distribution source in a second country or region to a content distribution destination belonging to the first country or region, the content distribution source registers the electronic registration of the company via a network. A supplier registration filing step of making a declaration, and a content distributed from the content distribution source after receiving a notification that the processing of the vendor registration has been completed based on the electronic filing of the vendor registration declared in the vendor registration filing step A download processing step of performing a download processing of the above, and a tax imposed in connection with the download processing when the download processing is performed by the download processing step is levied from the content distribution source in the first country or region. A tax payment processing step of performing tax payment processing over the network to the institution; Content transaction tax processing method which comprises.
6. A first terminal provided for a content distribution destination belonging to a first country or region, a second terminal provided for a content distribution source belonging to a second country or region, and said first country Alternatively, a third terminal provided for a tax collection agency belonging to a region is connected via a network, and when the content distribution destination downloads the content distributed from the content distribution source, the third distribution terminal is imposed along with the download. A tax distribution process for the content transaction, wherein the tax distribution is performed by the content distribution source via the network by the content distribution source, and the tax collection is taxed by the tax collection agency via the network from the content distribution source. Method.
7. The tax processing method for content transactions according to claim 6, wherein the first terminal is configured to perform a distribution request unit for requesting distribution of the content to the content distribution source, and to provide a distribution request by the distribution request unit. Download means for downloading the content via a network, wherein the second terminal performs a declaration of a trader registration via the network to the tax collection agency before distribution of the content to the content distribution destination. Filing means; and distribution means for distributing the content related to the distribution request to the content distribution destination via a network after the registration of the vendor registered by the registration filing means is completed by the tax collection agency; When the content distribution destination downloads the content distributed by the means, Tax payment means for paying a tax generated along with the unloading to the tax collection institution via the network, wherein the third terminal receives a report of the trader registration by the registration reporting means, and A trader registration means for performing trader registration, and when the content distribution destination downloads the content distributed from the content distribution source through the network after the trader registration is performed by the trader registration means, Tax collection means for collecting the resulting tax from the content distribution source via the network.
8. When a content distribution request is made via a network from a content distribution destination belonging to a first country or region to a content distribution source belonging to a second country or region, the content distribution source transmits the request. A tax processing method for content transactions, wherein taxation information on taxation of the content according to the request is notified to the content distribution destination via a network.
9. In response to a content distribution request from a content distribution destination belonging to a first country or region, the content associated with the distribution request is distributed via a network from a content distribution source belonging to a second country or region. A tax collection process for causing a computer to execute a process of taxing the tax imposed in connection with the distributed content from the content distribution source via a network at a tax collection agency in the first country or region. A recording medium on which a program is recorded.
10. Prior to distribution of content from a content distribution source in a second country or region to a content distribution destination belonging to a first country or region, an electronic declaration is made from the content distribution source via a network. A registration processing procedure for performing processing of registration of a trader based on a declaration of registration of a trader; and, when the processing of the registration of the trader is completed by this registration processing step, when the content is distributed from the content distribution source to the content distribution destination. And a tax collection procedure in the tax collection agency in the first country or region from the content distribution source to perform tax collection processing via the network at the tax collection agency in the first country or region with the distribution. A recording medium having recorded thereon a tax collection processing program for causing a tax collection.
11. When a content distributed via a network is downloaded from a content distribution source belonging to a first country or region to a content distribution destination belonging to a second country or region, the content is distributed along with the download. A recording medium for recording a program for implementing a content transaction tax collection method for collecting tax imposed in relation to content from said content distribution source via a network at a tax collection agency in said first country or region. Prior to content distribution from the content distribution source to the content distribution destination, a receiving procedure of receiving in advance a vendor registration declaration electronically declared from the content distribution source via a network, Based on the supplier registration declaration received It is determined whether or not to permit the content distribution to the content distribution destination. If it is determined that the content distribution should be permitted, the registration is performed by registering the trader and notifying the content distribution source of the permission notification via the network. A permission procedure and, after registration and permission in the registration / permission step, if distribution content distributed from the content distribution source is downloaded at the content distribution destination, a tax imposed on the downloaded content; A tax collection procedure for causing a computer to execute a tax collection procedure for performing a tax collection process via a network at a tax collection agency in the first country or region from the content distribution source. .
12. When a content is distributed from a content distribution source belonging to a second country or region via a network in response to a content distribution request from a content distribution destination belonging to the first country or region, the content is distributed. A tax collection program for causing a computer to execute a process of paying tax imposed in connection with the content to a tax collection agency in the first country or region from the content distribution source via a network. Recording medium.
13. Prior to distributing content from a content distribution source in a second country or region to a content distribution destination belonging to a first country or region, an electronic registration of a trader is made from the content distribution source via a network. The content distributed from the content distribution source after receiving a notification that the processing of the vendor registration has been completed based on the vendor registration filing procedure for making a declaration and the electronic filing of the vendor registration declared in this vendor registration filing step A download processing procedure for performing the download processing, and a tax imposed in connection with the download processing when the download processing is performed by the download processing step is levied in the first country or region from the content distribution source. A tax payment procedure for performing tax payment via a network to the institution, and Recording medium characterized by recording the tax collection process program to be executed by the data.
14. When a content distribution request is made via a network from a content distribution destination belonging to a first country or region to a content distribution source belonging to a second country or region, the content distribution source transmits the request. A recording medium characterized by recording a tax collection processing program for causing a computer to execute a process of notifying a tax distribution information relating to taxation of the requested content to the content distribution destination via a network.
JP2000161820A 2000-05-31 2000-05-31 Contents transaction tax collection processing method, tax payment processing method, recording medium recorded with contents transaction tax collection processing program recorded thereon, and storage medium recorded with tax payment processing program Pending JP2001344525A (en)

Priority Applications (1)

Application Number Priority Date Filing Date Title
JP2000161820A JP2001344525A (en) 2000-05-31 2000-05-31 Contents transaction tax collection processing method, tax payment processing method, recording medium recorded with contents transaction tax collection processing program recorded thereon, and storage medium recorded with tax payment processing program

Applications Claiming Priority (3)

Application Number Priority Date Filing Date Title
JP2000161820A JP2001344525A (en) 2000-05-31 2000-05-31 Contents transaction tax collection processing method, tax payment processing method, recording medium recorded with contents transaction tax collection processing program recorded thereon, and storage medium recorded with tax payment processing program
EP20010113275 EP1160706A1 (en) 2000-05-31 2001-05-31 Methods and systems for collecting and paying taxes on contents delivered over a network
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Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP2013042507A (en) * 2002-08-30 2013-02-28 Qualcomm Inc Processing of interactive screens for wireless device
JP2014182785A (en) * 2013-07-21 2014-09-29 Toshihito Sone License issuing method

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP2013042507A (en) * 2002-08-30 2013-02-28 Qualcomm Inc Processing of interactive screens for wireless device
JP2014182785A (en) * 2013-07-21 2014-09-29 Toshihito Sone License issuing method

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