JP2004303131A - Investment mediation system, investment mediation method, investment mediation device and investment mediation program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an investment mediation system, an investment mediation method, an investment mediation device and an investment mediation program which can make the state of property or balance/gain and loss of a user clear and introduce a suitable investment object to a user registered. <P>SOLUTION: The investment mediation system which collects information on assets from users and selects a person who can plow investment from among the users for investment objects in the assets included in this information is configured to collect, as the information on the assets, a total amount of the assets including current assets, a total amount of debts, a gross income including the amount of an income from the assets and a gross expenditure including the amount of an expenditure associated with the assets, select information regarding the investment objects from among the information on the assets, compare the amounts of investment to the investment objects with the current assets of the respective users to select a user owning a current asset which can be invested to the amount of investment, calculate, for the user selected, estimated gloss income, gloss expenditure, total amount of assets and total amount of debts after investment and to present them. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

[0001]
TECHNICAL FIELD OF THE INVENTION
The present invention relates to an investment brokerage system, and more particularly to an investment brokerage system, an investment brokerage method, an investment brokerage device, and an investment brokerage system capable of brokering an investment property to an investor in consideration of a profit / loss, balance, and inheritance tax amount after investment. Regarding investment brokerage programs.
[0002]
[Prior art]
There is a demand from landowners who want to sell land or purchase another land with a profit from the sale of the land for the purpose of inheritance tax measures and asset management measures on the land, and utilize it effectively. However, it is difficult for landowners to obtain information related to land use and manage assets.
[0003]
In the case of attracting tenants to land owned by the landlord, a method of using an intermediary company is also conceivable. The intermediary company owns a lot of tenant demand information and land supply information. Therefore, the intermediary company can achieve consistency between the tenant demand information and the land supply information owned by the landlord.
[0004]
[Problems to be solved by the invention]
However, if the landowner owns a lot of land, it is necessary to consider separately what land should be used, how much profit is generated by land use, what will be the inheritance tax, etc. The examination required a wide range of knowledge and time, and was laborious and costly.
[0005]
Conventionally, a system that stores property data and customer's desired condition data in a storage unit, searches for properties that match desired conditions based on the desired condition data, and enables optimal connection between customers and properties. It is known (for example, see Patent Document 1).
[0006]
[Patent Document 1]
JP-A-10-49575 (pages 7 to 9)
[0007]
In the above-mentioned conventional system, it is possible to introduce a property that is close to a customer's desired condition for the land registered by the landowner, but it was not possible to manage the landowner's assets when using the land.
[0008]
An object of the present invention is to provide an investment mediation system, an investment mediation method, an investment mediation device, and an investment mediation system that can clarify the status of the user's property, income and expenditure and profit and loss, and can introduce an appropriate investment property to a registered user. To provide investment intermediation programs.
[0009]
[Means for Solving the Problems]
According to the investment intermediary system according to claim 1 of the present invention, the above problem is obtained by collecting information on assets from each user and, for the investment property among the assets included in the information, identifying a possible investor among the users. In the investment brokerage system to select, as the information about the assets, collects the total amount of assets including current assets, the total amount of debt, the total amount of income including the amount of income from assets, the total amount of expenditure including the amount of expenditures related to the assets, Selecting information related to the investment property from the information on the assets, comparing the investment amount for the investment property with the liquid assets of each user, and selecting a user who owns a liquid asset that can be invested in the investment amount; , For the selected user, calculating and presenting the forecast amounts of the total income after the investment, the total expenditure, the total assets, and the total debts, respectively. It is.
[0010]
According to the investment mediation system of the present invention, when there is an investment property, it is possible to grasp the asset status of the user and further select the most appropriate investor in consideration of the future income situation. Will be able to invest within a reasonable range.
[0011]
Further, the investment intermediary system of the present invention calculates the total amount of taxable heritage based on the total amount of assets and the total amount of debts, calculates an estimated inheritance tax amount based on the total amount of taxable heritage, and Users are asked how the inheritance tax will change before and after the investment, and how much internal reserves will be available for the inheritance tax. It becomes possible to grasp.
[0012]
The investment intermediation method of the present invention is characterized in that, as information on assets from each user, any one of total assets including current assets, total liabilities including assets, total income including income from assets, and total expenditure including expenditure relating to assets A first step of collecting one or more combinations, a second step of selecting information on investment properties from the information on the assets, an investment amount in the investment properties and a flow of each user. A third step of comparing assets, a fourth step of selecting a user who owns a liquid asset that can be invested in the investment amount, and, for the selected user, total income after investment, total expenditure, A fifth step of calculating a predicted amount for each of the total amount of assets and the total amount of debts.
[0013]
A sixth step of calculating the total amount of taxable inheritance based on the total amount of assets and the total amount of debts, and calculating an estimated inheritance tax amount based on the total amount of taxable inheritance; And a seventh step of calculating the internal reserve amount based on the amount.
[0014]
The investment mediation device of the present invention, as information on assets collected from each user, the total amount of assets including current assets, the total amount of debt, the total amount of income including the amount of income from assets, the total amount of expenditure including the amount of expenditure related to assets, A storage unit for storing information including, an input unit for inputting the information, a process of selecting information on an investment property from the information, a process of comparing an investment amount for the investment property with a liquid asset of each user, A process of selecting a user who owns a liquid asset that can be invested in the investment amount, a process of calculating a forecast amount for each of the selected user for a total income amount, a total expenditure amount, a total amount of assets, and a total amount of debt after the investment, A process of calculating the total amount of taxable heritage based on the total amount of assets and the total amount of debt, and calculating an estimated inheritance tax amount based on the total amount of taxable heritage; and an internal reserve based on the total amount of income and total expenditure. Processing of calculating the amount, and a control unit for performing any one or more than one process, characterized in that the results generated by the control unit and an output unit to be outputted.
[0015]
The investment intermediation program of the present invention provides information on assets from each user, the total amount of assets including current assets, the total amount of debts, the total amount of income including the amount of income from assets, and the total amount of expenditure including the amount of expenditure related to assets. Collecting one or two or more combinations, selecting information on the investment property from the information on the asset, and comparing the investment amount for the investment property with the liquid assets of each user. Selecting a user who owns a liquid asset that can be invested in the investment amount, and calculating, for the selected user, a predicted amount for each of a total income amount, a total expenditure amount, a total asset amount, and a total debt amount after the investment. And causing the computer to execute the steps.
[0016]
In the investment intermediation program of the present invention, a step of calculating a total amount of taxable heritage based on the total amount of assets and a total amount of debts, and calculating an estimated inheritance tax amount based on the total amount of taxable heritage; And calculating an internal reserve amount based on the information.
[0017]
BEST MODE FOR CARRYING OUT THE INVENTION
An embodiment of the present invention will be described below with reference to the drawings. Note that the processing steps, devices, and the like described below do not limit the present invention, and can be variously modified within the scope of the present invention.
[0018]
1. System outline
The system according to this example grasps and evaluates the status of properties subject to inheritance tax, such as real estate, cash and deposits, securities, life insurance, golf memberships, and estimates the amount of inheritance tax. , To check if tax payment is possible.
[0019]
Then, it extracts problems and proposes and proposes measures for inheritance tax and income tax, and optimal comprehensive asset measures. The user executes and implements a measure based on the plan proposed by the asset management system of the present example.
[0020]
In addition, when the investment information is included in the asset information collected from the user, the system of this example selects the most appropriate investor for the investment item in consideration of the asset status and future income status of other users. Has a function.
[0021]
FIG. 1 shows a schematic diagram of the system. The schematic diagram of FIG. 1 shows, in the system of the present example, in particular, a part for grasping the current situation and simulating tax saving measures.
[0022]
As shown in the figure, the system of the present example is configured to collect member information and asset information from an owner member, which is a user, and to perform current processing and simulation processing based on the collected information. .
[0023]
As the current status processing, a daily report is input, the current status is grasped, and a proposal (asset statement) is created. The daily report input is a process in which the service provider inputs and accumulates daily work contents, visit histories to the user and various proposal contents, and uses the information for after-following the user.
[0024]
The current status is determined by classifying the information collected from users into heir information, heir information, corporate information, land information, building information, and other asset information. This is the process of creating the income statement and the current inheritance tax forecast.
[0025]
The proposal creation is a process of outputting various forms created based on the above grasp of the current situation, filing them, and presenting them to the user. The user is informed about the current asset contents and considers future measures.
[0026]
In the simulation process, a tax saving measure simulation of a heir / corporate, a heritage division simulation, and a tax measure simulation of a heir are performed.
In order to save tax, effective use of land, equivalent exchange, land exchange, land sale, land purchase, gift of residential property, home construction, investment property, sale of land to a corporation, gift of own shares, adoption of cash, cash There are various methods such as gifting and replacement, and here, simulations are performed for each of these tax saving measures, and the results are presented.
[0027]
As a result of the simulation, a list of the simulation contents, a profit and loss statement after the measures, a balance statement after the measures, and an inheritance tax forecast table after the measures are presented. In response to these presentations, the user examines the contents of various countermeasures and makes a decision on countermeasures.
In the simulation, a more reliable and effective tax saving measure may be considered together with a tax accountant.
[0028]
In the inheritance division simulation, in response to a request of a heritage division method from a user or the like, a heritage division instruction is input based on the inheritance's asset information after the tax saving measures, and heritage division information is calculated for each heir.
[0029]
In the heir's tax payment simulation, a heir's income statement and income statement are created for each heir when heirs are performed, based on the heir's asset information and heritage division information for each heir.
[0030]
In addition, we simulate what kind of payment method, inheritance tax, sale, delivery, postponement, borrowing, etc., is the best way. The heir's simulation of tax payment measures presents a profit and loss statement after the tax payment measures, a balance statement after the tax payment measures, and an inheritance tax forecast after the tax payment measures.
The information collected from the user and the result information of each simulation are sequentially accumulated, analyzed, and utilized for future asset measures and proposals to the user.
[0031]
2. Hardware configuration
The system of the present example is configured by a computer device 10 shown in FIG.
The computer device 10 includes an input unit 11 for inputting information, a control unit 13 for performing arithmetic processing based on the information, and an output unit 14 for outputting a calculation result of the control unit 13. In addition, the computer device 10 has a storage unit for storing information. In this example, the storage unit is placed on another server, and the storage unit is configured to store user information. I have. Thereby, confidentiality of information is ensured, and a large amount of data can be stored.
[0032]
The input unit 11 includes a keyboard, a mouse, a scanner, and the like, and inputs user information and asset information. The user information includes heir information, heir information, corporate information, and life plan information, and the asset information includes land information, building information, and other asset information. If there is borrowed money information and gift information within three years, these information are also entered.
[0033]
Information such as name, address, date of birth, telephone number, FAX number, mobile phone number, e-mail address, occupation, office, cash and deposit, and life insurance participation status is input as inherited person information. If there are hobbies or special instructions, enter the information.
[0034]
Heir information includes name, relationship with the heir, whether or not they live together, whether or not there is an inheritance deduction, address, date of birth, telephone number, fax number, mobile number, email address, occupation, and work. The destination is entered. If there are hobbies or special instructions, enter the information.
[0035]
The inherited person information and the inherited person information are basically collected by interviewing the user. Further, personal profit / loss information is input based on the information of the final tax return.
[0036]
It also collects life plan information for the heirs and the heirs. As the life plan information, there are large expenditures such as home renovations, apartment renovations, and trips around the world, and a plan that affects the assets of the user is input.
[0037]
The corporate information is input with reference to a register, a corporate account statement, a corporate name book, a corporate tax return, a securities report, and the like. Enter the name, location, establishment date, business type, telephone number, FAX number, number of employees, shareholding ratio, landholding ratio, representative name, dividend amount, profit amount, net asset value, and stock growth rate as corporate information Is done. Further, the average value of the previous year's stock price, dividend amount, profit amount, and net asset value of similar industries are input. Further, based on the financial statements (balance sheet, profit and loss statement), the company inputs profit / loss information.
[0038]
The asset information includes land information, building information, and other asset information. Land information and building information are entered with reference to a registry. As for the asset information, the information of the name book (fixed asset tax book) issued by the municipalities and the information of the road map issued by the NTA are further input. The name book information includes a lot number, a lot, a land area, a fixed property tax evaluation value, a fixed property tax standard amount, and a city planning tax standard amount. Other asset information is input by hearing from the user.
[0039]
FIG. 3 shows the relationship between a brush, a used brush, and a parcel regarding land information. The brush (registration) is a unit of a register, and indicates the brush 1 and the brush 2 in FIG. The use brush is a unit obtained by subdividing an actual brush (registration) for convenience of land use, and indicates the brush 1-1 and the brush 1-2 in FIG. The section is a unit obtained by grouping the used brushes in units for land use, and indicates the section (a) and the section (i) in FIG.
[0040]
Note that the whole family (heirs, heirs, and family members) is input collectively for the brush (registration) information, name book information, land price information, and section organization information described later. This means that in the case of a common land, the data must be entered in duplicate, and since the name book information is information for each representative (people who are obligated to pay tax), Because it is necessary to obtain and enter in consideration of the ownership ratio, it is not always the case that a parcel is created only with land owned by each person, and it is necessary to consider the registration (brush) information of the whole family. Because it is considered impossible to do so, it is difficult to enter the land price for each individual block because the road value is acquired in units of blocks, so the name book and road value information is the information of the entire family at the fixed time every year. Is collected and updated at once, and so on.
[0041]
As brush information (registry book information), a lot number, a land area, a land pattern, and the like are input for each brush from the registry book. In addition, a name and a right ownership ratio are input for each owner. Further, for each user, a name, a usage ratio, a usage right, a use, a revenue rent, a revenue destination, a payment rent, a payment destination, and the like are input. When land use is performed by organizing sections, information is input to each section. The reason for entering the income recipient is that the real estate income may be recorded to a family member who does not have a right relationship. This is also because the payee may be a family member.
[0042]
The input of the brush information (unit of use) is input when the brush information (register) is divided and used, and the brush information (unit of use) is created from the brush information (register).
[0043]
As for the input of building information, a building name and the like are input for each building by a registry, visual inspection, or the like. As for the building information, the recipient and the payee are input.
In addition, as for the input of the name contribution information, the name contribution information is entered for each writing brush (register) and for each building.
[0044]
As the borrowing information, the borrowing information of the heir, the heir, and the corporation is input. The borrowed money information is collected and input by a balance statement of the borrowed money, a repayment redemption table, or a hearing from the heir or heir. At this time, information on the collateral property and debt property (borrowed property) accompanying the borrowing is also input.
[0045]
When the borrowed money is related to a plurality of sections or buildings, the borrowed money is divided and managed by being linked to each section or building information. FIG. 4 shows the relationship between the parcels, the building information, and the borrowing notes. As shown in the figure, a plurality of pieces of building information are linked to one section.
[0046]
Since the borrowed money information is information attached to a person, it is considered to be separated from the block / building, but the association with the block / building is managed. It also manages mortgage collateral information. As in the case of borrowing 1 in FIG. Further, in the case where the building is linked to a plurality of buildings (assets) as in the case of the borrowing 2, the borrowing is divided for convenience in the system and linked to each building.
[0047]
Regarding the input of debt (borrowed money), the debt (borrowed money) is entered for each heir, heir, and corporation. Information that is regarded as debt, such as security deposits and security deposits, is entered for each section and building, and stored as debt information.
[0048]
Inheritance tax will apply to property that has been given a gift from the beneficiary within three years prior to the start of the inheritance. For this reason, information on gifts within three years is also registered in the system.
[0049]
As the section organization information, information indicating the association between the section and the used brush, information indicating the association between the section and the building, information indicating the association between the building and the borrowed money, information indicating the association between the section and the borrowed money, etc. are input. Is done.
[0050]
For input of a section, brush information (use unit) is selected. At this time, as for the lot number, the lot number, etc., the representative of the selected brush information (unit of use) is displayed by default, and the land area, the fixed asset tax standard amount, etc. are calculated and displayed.
[0051]
The right to use the representative shall be blank if the heir has no right. Further, a building existing in the creation (selection) section is designated, and a representative building is selected. In addition, a loan for the building is specified. In addition, the borrowing for the parcel is specified.
[0052]
The information may be input through the input unit 11 provided in the computer device 10, but may be input from an input unit provided in another computer device and transmitted via a communication network connected to the transmission / reception unit 15. Then, the information may be transmitted to the computer device 10. At this time, as the communication line network, the Internet, a telephone line, an ISDN line, a dedicated line, wireless, or the like is used.
[0053]
The input information is stored in the storage unit 12. The storage unit 12 includes an HDD, a ROM, and a RAM, and input information is stored in the HDD. The ROM also stores various basic programs for hardware control of the computer system. The RAM is configured to function as a work area for computer control.
[0054]
A plurality of masters for storing input information are formed in the storage unit 12, and the asset management system of this example includes an inheritee master, an heir master, a corporate master, a land master, a building master, and other assets. It has a master.
In the storage unit 12, a proposal storage unit is formed as a place for storing various forms and calculation sheets created based on the input information.
[0055]
The asset management system performs arithmetic processing based on the input information. The arithmetic processing is performed in the control unit 13 according to a program. The control unit performs a process for grasping the current status of the user's asset and a process for planning a measure for the asset.
[0056]
The calculation result of the control unit 13 is output to the output unit 14. The output unit 14 is, for example, a monitor, a printer, and a speaker of a computer device. Note that a configuration in which the data is output to the outside via a communication network may be adopted.
[0057]
As the calculation result in the control unit, “(1) Asset statement” is output as to the grasp of the current situation. In addition, "(2) Tax Planning Proposal" is output for planning of measures.
[0058]
Since the personal information of the user is stored in the computer constituting the system, thorough security measures are taken. As security measures, authentication by DNA, retina, voiceprint, fingerprint, etc. at logon, authentication by ID and password at logon, limitation of available functions by authority level of handler, password setting at database connect, data contents For example, measures such as encrypting the data and performing the print output form only on the minimum number of sheets can be considered.
[0059]
2. Report
(1) Asset statement
An "assets statement" is a form for grasping the current heir composition of the user and the current status of the assets owned by the user.
[0060]
The asset statement includes the genealogy chart, real estate list, current asset status, land valuation table, inheritance tax transition forecast table, profit and loss / income transition forecast table, current profit / loss / balance sheet situation, inheritance tax payment financing method. It consists of the following forms: examination, real estate income / expenditure list, financial asset list, debt list, depreciation list, life plan list, and real estate statement.
[0061]
·family tree
FIG. 5 shows a family tree in an asset statement. The family tree lists the names and ages of the heirs, as well as the name, age, and statutory percentage of each heir.
[0062]
・ Real estate list
FIG. 6 shows a real estate list in an asset statement. The list of real estate includes the name of the real estate, the location, the usage, the current location, the ownership, the land area, and 1m. ² Per-appraisal value, land inheritance tax valuation (in case of vacant land, current use), building valuation (property tax valuation, inheritance tax valuation of current building, residual book value), total assets Amount, Debt, Net Valuation, Inherited Tax Amount (Inherited Tax Amount), Taxes and Dues, Real Estate Income, Cash Flow (Internal Reserved Amount), Return on Total Assets, Market Value Rate, Inheritance Tax The rate of return is displayed.
[0063]
Real estate name, location, intended use, current location, ownership, land area, 1m ² Per-appraisal value, land inheritance tax valuation (in case of vacant land, current situation), building valuation (property tax valuation, inheritance tax valuation of current building, residual book value), total assets, debt Information stored in the land master and the building master is input and displayed for the amount, net valuation, burden inheritance tax, taxes and dues, and real estate income.
[0064]
The figures for cash flow, rate of return on assets, market value rate of return and inheritance tax rate of return are calculated based on the following formula.
Return on total assets = (Real estate revenue-taxes and dues) / total assets
Cash flow (retained earnings per transaction) = retained earnings x real estate income ratio
* Real estate revenue ratio = Real estate revenue per property / Total real estate revenue
Market value rate of return = cash flow ÷ valuation of inheritance tax
Inheritance tax rate of return = Cash flow / Inherited tax amount
[0065]
Cash flow, market return, and inheritance tax return are only displayed for income properties. For properties with no cash flow, the return on assets is necessarily negative.
[0066]
・ Current asset status
FIG. 7 shows the current asset status. The current asset status shows the information shown in the real estate list in a table and a graph for easy understanding. Here, the utilization of the assets owned by the user and the percentage of utilization are shown in a pie chart.
[0067]
In addition, the assets owned by the user are classified into assets, debts, and deductions, and the total amount of inheritance, the total amount of taxable inheritance, and the estimated amount of inheritance tax when inheritance occurs are displayed.
Then, to help the user understand, the calculation method of inheritance tax is displayed.
[0068]
The total inheritance tax is
Inheritance tax amount for each heir = total taxable heritage x statutory inheritance ratio for each person x tax rate
Inheritance tax total = total inheritance tax amount for each heir
Is calculated by the following equation.
If there is a spouse reduction, the reduction is subtracted from the total inheritance tax.
[0069]
・ Land evaluation table
FIG. 8 shows a land evaluation table in an asset statement. The land evaluation table displays the current status of the land among the assets owned by the user. In this case, the land is classified into four types: business land lot evaluation, business evaluation reduction, profit non-valuation reduction, and own land.
[0070]
The business land vacancy evaluation is a land that has generated a profit but has not been devaluated, and includes, for example, a parking lot and a material storage area.
Business valuation loss refers to land that has a profit and is devaluated. For example, a land for rent (a building with the name of another person is built on the land in the name of the person, and a right relationship such as a leasehold arises) Land), land for rented house (land where the building in the name of the person is rented to another person and receives income from it), free return (in the land owned by the person, the corporation without compensation) Rented land).
[0071]
The non-valuation loss of profit means a land where there is no profit and no write-down, and includes, for example, vacant land.
Own land is land that has been used for residential purposes and has a devaluation. Own land includes homes and leases for use (land rented by relatives without charge for owning land and buildings in the name of the person).
[0072]
For each land classified into the above 4 patterns, the number of parcels, area,
The number of plots, area, inheritance tax evaluation value, composition ratio of each land, and ratio of land for business use to other land are shown as items indicating the current status of land.
[0073]
・ Inheritance tax forecast
FIG. 9 shows an inheritance tax transition forecast table in an asset statement. The Inheritance Tax Transition Forecast Table shows past and present inheritance tax actual values and expected inheritance tax values for the next 10 years. Although FIG. 9 shows numerical values for 10 years, this example basically indicates predicted values for 20 years, and displays predicted values for a predetermined period as necessary.
Here, the actual value and the predicted value regarding the total amount of assets, the total amount of debts, the total amount of taxable heritage, the estimated inheritance tax amount, the estimated inheritance tax amount (after application of spouse reduction), and the tax burden ratio are shown.
[0074]
The predicted value of the total amount of assets is calculated based on the rate of increase in land prices, the rate of increase in interest rates, or the rate of increase in securities. Further, the predicted value of the total debt is calculated based on an interest rate rise rate or the like.
[0075]
The estimated inheritance tax amount is calculated based on the predicted value of the total taxable heritage by calculating the predicted value of the total taxable heritage by subtracting the predicted value of the total debt from the predicted value of the total asset.
The tax burden rate is calculated by apportioning the estimated inheritance tax amount based on the total assets.
[0076]
・ Profit and loss forecast
FIG. 10 shows a profit / loss forecast table in the asset statement. The profit-and-loss forecast table shows the current actual profit-and-loss results and the expected profit-and-loss forecasts for the next 10 years. In FIG. 10, numerical values for 10 years are shown, but in this example, basically, predicted values for 20 years are shown, and predicted values for a predetermined period are displayed as necessary.
[0077]
For profit and loss, actual and forecast values for gross income, taxable income and tax amount are shown.
The predicted value of the total income is calculated based on a rent increase rate, an income increase rate, and the like. Further, the predicted value of the total expenditure is calculated based on the price increase rate and the like.
The estimated value of taxable income is calculated based on the estimated value of total income.
[0078]
As for the income and expenditure, actual and predicted values for total income, total expenditure, and internal reserves are shown. Internal reserves are calculated as the difference between total income and total expenditure.
[0079]
・ Current profit / loss situation
FIG. 11 shows the current profit / loss situation. In the current profit / loss situation, only information on the current profit / loss situation is extracted from the above profit / loss / income transition forecast table and is shown in a graph for easier understanding.
[0080]
・ Examination of financing method for inheritance tax payment
FIG. 12 shows a study of a method of financing inheritance tax payment in an asset statement. Here, the results of consideration separately for the case of primary inheritance and the case of secondary inheritance are shown.
[0081]
In examining the method of financing the payment of inheritance tax, the amount of inheritance tax that will be incurred at the time of inheritance, the source of cash when paying cash, the amount of underpayment, the amount of deferred payment, the source of cash when deferred, the amount of payment, the primary inheritance and It shows the estimated amount of inheritance tax, etc., in the event that the secondary inheritance must be paid together.
[0082]
First, a description will be given of a study on a method of procuring funds for primary inheritance.
Here, for the total inherited assets and the estimated inherited tax, the numerical values indicated in the “current asset status” are adopted.
[0083]
The taxpayer from the heir consists of cash, securities, life insurance, and others. Here, the amount of cash deposits indicated in “Current Assets” is shown.
In addition, if there is a tax payment source from the heir, the amount is also displayed.
[0084]
Then, if you pay the inheritance tax with these tax sources, you will see how much you will be missing.
As a rule, payment of inheritance tax must be paid by money by the deadline of submission of the declaration, but there is a system of deferred payment, the amount of inheritance tax exceeds 100,000 yen, and it can be paid by money in primary. If difficult, an annual payment can be made.
[0085]
In the case of this example, it is assumed that 161,429,000 yen of the shortage is postponed, and the remaining 43,338,000 yen is paid by delivery. In the case of postponement, it is necessary to pay interest tax (interest tax rate 7.0%; interest tax 2.0% + repayment of principal in 20 years).
[0086]
Next, discussion will be made on a method of procuring financing for secondary inheritance.
The estimated inheritance tax amount is
Inheritance tax amount for each heir = total taxable heritage x statutory inheritance ratio for each person x tax rate
Inheritance tax total = total inheritance tax amount for each heir
Is calculated by the following equation.
[0087]
In this example, there is shown an example in which the inheritance tax is paid by deferred payment and delivery because there is neither a tax payment source from the spouse nor a payment tax source from the heir as a source of the inheritance tax payment.
[0088]
・ Real estate income and expenditure list
FIG. 13 shows a list of real estate income and expenditure in the asset statement. The real estate income and expenditure table shows annual income and expenditure for each real estate owned by the user.
[0089]
For example, it is possible to read that only the property tax is generated in the land lot 1, because the land is not used.
In addition, for example, it can be read that a real estate rented as a store for sale has a rent income of 4,879,000 yen per year and an expenditure (fixed property tax) of 41,000 yen per year.
By looking at the sum of the income and expenditure of all the real estate, it becomes possible to grasp how much the income and expenditure of the real estate is.
[0090]
・ List of financial assets
FIG. 14 shows a financial asset list in the asset statement. In the financial asset list, information on cash and deposits and information on stocks are displayed.
Information on cash and deposits is displayed in addition to the amount of cash and deposits, the term of time deposits, the term of time deposits, interest rates, and the currency country name, foreign currency amount, conversion value, and conversion date for foreign currency deposits. Have been.
[0091]
Information on stocks includes issues, names of financial institutions handled, names of branches, number of shares held, face value, amount, market price per share, calculation date, dividend amount, if foreign stock, currency country name, foreign currency amount, conversion value, The conversion date is configured to be displayed.
[0092]
・ Debt list
FIG. 15 shows a debt list in the asset statement. In the debt list, information on debt is displayed.
Information on debt includes name indicating the purpose of debt, borrower, repayment start date, debt amount, repayment method, interest rate, repayment period, grace period interest rate, grace period, initial interest rate, initial interest rate period, borrowing balance, It is configured to display the trustee.
[0093]
・ List of depreciation
FIG. 16 shows a depreciation list in the asset statement. Depreciation allocates the cost of an asset less the residual value as an expense for the year to accurately calculate the profit or loss for each period.
In the depreciation list, information on depreciation is displayed for assets that depreciate such as buildings.
The information related to depreciation is configured to display the name, category, statutory useful life, depreciation method, depreciation rate, acquisition date, acquisition price, remaining book value, and current year depreciation of the target property. The categories show the breakdown of depreciation, and include the main body, plumbing equipment, construction, repair costs, city deposits, loan deposits, fire insurance deposits, and the like.
[0094]
・ Life plan list
FIG. 17 shows a life plan list in the asset specification. In the life plan list, future plans of the user are displayed. Here, only expenditures such as home renovations, apartment renovations, and trips around the world are displayed, and only plans that will affect the user's assets are displayed.
[0095]
・ Real estate schedule
FIG. 18 shows a real estate statement in an asset statement. In the real estate statement, detailed information on each real estate owned by the user is displayed. The real estate statement is created mainly by reflecting the information of the name book (fixed property tax book) issued by the municipalities and the land price scale table issued by the NTA.
[0096]
The detailed information includes section name, section outline information, legal restriction information, published land price information, reference land price information, fixed asset tax land price information, section evaluation information, debt list, and asset right holder list.
[0097]
As the section outline information, the section name, the location, the registered location, the use form, the use status, the number of parked cars, the current land area, the current location, the use considered to be optimal, and the presence or absence of development fee are displayed.
[0098]
As the legal restriction information, the area, the occupancy rate, the area of use, and the floor area ratio are displayed.
Numbers, 1m, as published land price information or reference land price information ² The per-price, front route price, and ratio are displayed.
As the property tax land price information, the land prices for the front, back, and both sides of the land are displayed.
[0099]
As the parcel evaluation information, the evaluation method, the land price map year, the shape classification, the front land price of the land, the backside land price of the land, the land price of each side of the land, the frontage and depth of the land, the assumption when the land is shaped Frontage and depth, cliff area, road-free road area (road area requiring adjacent land before entering the road), 1m ² Per capita land development cost, vacant land inheritance tax valuation, if fixed-term leasehold is set, the ratio of landholding to land valuation, proportion of leasehold right, assumed market price, other valuation depreciation rate, other valuation deduction rates, and other reasons for devaluation are displayed Is done.
[0100]
In addition, area type, tax book year, fixed asset tax valuation, multiple, fixed asset tax payment method, fixed asset tax standard amount, fixed asset tax increase rate, fixed asset tax tax rate, city planning tax standard amount, The city planning tax rate and the city planning tax rate are displayed.
[0101]
In addition, 1m ² Information on the per-residential land property tax valuation, the inheritance tax valuation increase rate, and the leasehold right ratio are displayed.
[0102]
Based on the "Debt List", the debt list includes representatives (main borrowings), equity interests, expenses (category whether interest rates are included as expenses for real estate income), repayment start date, principal, Information on repayment method, repayment period, interest rate, grace period and interest rate, initial term and interest rate, borrower, branch name, consignee, etc. are displayed.
[0103]
The list of asset owners includes the representative, equity interest, name of the owner (user name), intended use, inheritance tax valuation, whether or not it is for business, whether or not it wants to sell, whether or not it wants to be exchanged, ), If you have a loan agreement, information on the start date, contract period, rent, rate of increase of contract rent and the revision year, security deposit, security deposit, royalties, repayment method, and interest rate are displayed.
[0104]
(2) Tax planning proposal
The "tax planning proposal" analyzes the state of the income and expenditure based on the current heir composition of the user and the composition of the assets owned by the user, and performs various tax countermeasure simulations.
[0105]
Inheritance tax is generally paid in cash, but if it is difficult to pay at one time with money, deferred payment or delivery can be made. The tax planning proposal in this example indicates to the user what measures should be taken to increase the cash required for inheritance tax payments and to obtain the necessary profitability to pay the deferred payment. is there.
[0106]
As shown in FIGS. 19 to 26, the tax planning proposal includes a list of countermeasure results, a list of inheritance tax payment methods, a list of countermeasures results, individual profit / loss statements, a statement of countermeasure effects, and a statement of profit / loss / balance. It is composed of
[0107]
・ Table of countermeasure results
FIG. 19 shows a list of countermeasures results in the tax planning proposal. Here, as an inheritance tax countermeasure, an example is shown in which a helicopter-owned rental apartment is built on a land owned by the heir, which currently has a rental house and a parking lot, to save tax. FIG. 19 shows the result of a simulation of the inheritance tax amount and the user's income and expenditure when tax saving measures are taken.
[0108]
In this case, since the land is a land for rent, the valuation of the inheritance tax is reduced.
In addition, the inheritance tax on rental apartments is subject to devaluation because rental apartments are rented.
[0109]
In addition, since the land becomes residential land provided for business use, it will be subject to special discounts on small-scale residential land. In addition, because borrowing is required to build rental apartments, the entire borrowing is deducted from debt. In this way, the inheritance tax amount can be significantly reduced as shown in the figures after the countermeasures.
[0110]
The asset management system of this example can not only predict the inheritance tax amount but also simulate the income tax, resident tax, business tax amount, cash flow, and deferred amount when a rental apartment is built. When tax saving measures are taken, it becomes possible to grasp not only the amount of inheritance tax but also the total income and expenditure of users.
[0111]
・ Inheritance tax payment method list
FIG. 20 is a list of inheritance tax payment methods, and shows a simulation of an inheritance tax payment method.
Here, simulations are performed for a current case, a case where a rental apartment is built, and a case where a rental apartment is built and presented.
[0112]
Under the current situation, as shown in the figure, a large amount of inheritance tax is generated. Therefore, when paid by cash on hand, a large amount of underpayment occurs.
[0113]
In the case of building a rental apartment, the inheritance tax will be greatly reduced after the countermeasures are implemented, so if you pay with your cash on hand, you will pay a shortfall, but you will need to pay less than the current situation Become.
In the case of building a rental condominium, the cash and deposit is negative for a predetermined period as the construction cost of the condominium.
[0114]
In the case of building a rental apartment and giving a gift, in addition to taking measures to save tax by building a rental apartment, we will reduce the inherited property subject to inheritance tax by using the basic deduction frame of gift tax. It is a tax saving measure that reduces the amount of inheritance tax.
[0115]
The donated proceeds are amounts obtained as a result of the donation. It is preferable that the gift be given with current assets such as cash and deposit, because it can be used for inheritance tax payment. The gift reduces inherited property and reduces the amount of inherited tax. The gift amount made three years ago (for example, 2007) is calculated by subtracting three years from 2010.
[0116]
・ Countermeasure result comparison table
FIG. 21 and FIG. 22 are countermeasures result comparison tables. FIG. 21 shows an example in which a rental apartment is built to take measures against inheritance tax, and FIG. 22 shows an example in which a home is built to take measures against inheritance tax. ing.
[0117]
The countermeasure result comparison table shows the difference between the profit and loss transition, the income and expenditure transition, and the inheritance tax transition between the case where inheritance is carried out in the current state and the case where some inheritance tax measures are taken. This is a form for displaying a list of data.
[0118]
The countermeasure result comparison table shown in FIG. 21 shows information on a land related to the countermeasure and a building built on this land. As the land information, a land name, an address, a land area, a use area, and the like are indicated. The building information includes a building name, a building use, a structure, a total floor area, the number of floors, the number of units, a floor plan, and the like.
[0119]
Also, information about lease contracts, investments, borrowings, and start-up costs is displayed. As the information on the lease contract, information such as the start date, period, security deposit, security deposit, rent, rent revision year, rent increase rate, occupancy rate and the like are displayed.
[0120]
As the information on the investment, the respective costs of the building itself, the facilities, and the external premises, and information on the useful life, the amortization method, the depreciation rate, the additional amortization period, the additional amortization rate, and the like are displayed.
[0121]
As the information on the borrowed money, the own fund and the amount of the borrowed money for the rental condominium construction cost are displayed. For the borrowed money, information such as the borrowing period, the repayment method, the interest rate, the repayment period at the beginning of the borrowing and the interest rate are displayed.
In addition, information such as property tax valuation, fire insurance premiums, maintenance and management costs, management commission costs, and other expenses are displayed.
[0122]
According to the comparison of changes in profit and loss, it can be seen that building a rental condominium increases expenses as well as real estate income, and as a result, the amount of taxable income tax decreases.
According to the income and expenditure forecast table, the amount of retained earnings can be ascertained from the difference between income and expenditure. In this example, since the real estate income from the rental condominium increases, the retained earnings increase. When taking countermeasures, the cash balance was negative due to the expenditure of own funds when building a rental apartment.
[0123]
The inheritance tax transition forecast table is based on the total assets and total liabilities, net assets that are calculated by subtracting total liabilities from total assets, total taxable heritage that is calculated by subtracting deductions from net net assets, and total taxable heritage. The estimated inheritance tax amount calculated is displayed.
[0124]
Then, as a result of taking the countermeasure, a difference between the taxable income amount, a difference between internal reserves, and a difference between the estimated inheritance tax amount when the countermeasure is not performed and when the countermeasure is performed is displayed.
[0125]
The countermeasure result comparison table shown in FIG. 22 shows the difference in inheritance tax between the case where the land is left as it is and the case where it is used for residence.
In the case of residential land, there is a write-down for small residential land, resulting in a decrease in total assets. As a result, the inheritance tax has been reduced.
[0126]
・ Individual profit / loss and income statement
FIG. 23 and FIG. 24 show individual profit / loss statements in the tax planning proposal. Individual profit / loss statements are created for both cases where no measures are taken and cases where measures are taken. The individual profit / loss statement is the source data of the “Countermeasure result comparison table”.
In the individual profit / loss statement, a detailed breakdown of real estate income, income, expenditure, residual value, and valuation is shown, and simulation for 20 years is performed.
[0127]
・ Confirmation effect confirmation sheet, profit / loss confirmation sheet
FIGS. 25 and 26 show countermeasure effect confirmation documents in the tax planning proposal. In order to present the simulation results to the user in a more understandable manner, a countermeasure effect confirmation sheet and a profit / loss confirmation sheet are created.
In the countermeasure effect confirmation, the changes in total assets, total debts, estimated inheritance taxes, and tax burden rates are displayed in bar graphs and line graphs, and at a glance how the tax burden changes before and after the countermeasures. It can be understood by.
[0128]
The profit and loss confirmation sheet shows the changes in total income, taxable income, and tax amount for profit and loss, and the changes in income, expenditure, and internal reserves for profit and loss in bar graphs and line graphs. You can understand at a glance how the balance will change.
[0129]
In addition, in the system of this example, it is possible to perform simulations for various cases other than the above cases. When performing another simulation, the simulation is performed based on the following concept.
[0130]
・ About secondary inheritance
The system of this example is configured to be able to simulate the inheritance of the heir to the inheritance (secondary inheritance) up to the child generation (stage B in FIG. 27).
[0131]
In the case of the primary inheritance, a method of "division at a statutory inheritance ratio" or a method of "division by designating an inheritor and a ratio to all assets" can be selected as a method of dividing the heritage. Divide all assets by one of the methods.
[0132]
In the case of a second inheritance, the inherited assets from the inherited person and the assets owned by the spouse before the inheritance are covered. At this time, the inheritance simulation can be performed even when the spouse does not generate any inherited assets in the primary inheritance.
[0133]
When the division is performed at the legal inheritance ratio in the primary inheritance, the secondary inheritance is also processed at the legal inheritance ratio.
[0134]
・ About tax payment postponement
FIG. 28 shows the concept of tax grace in this system.
In the figure, reference numeral 1 denotes a residential land valuation obtained by a land price method or a magnification method. 2 is the farmland valuation obtained by the magnification method or the comparison method. 3 is a farmland valuation obtained using the agricultural investment price.
[0135]
The inheritance tax amount for the part (i) in FIG. For example, as in the case shown in FIG. 28, a simulation of effective use of land is made on the assumption that tax payment is deferred when inheritance is made five years ago from the heir and that agriculture is stopped three years after the present.
[0136]
In this case, after three years, the tax payment amount (the tax payment grace amount and the interest tax amount) that has been deferred will be paid. This payment amount will be dealt with by treating it as other expenses that cannot be deducted.
[0137]
・ About own funds
In this system, the "deficient amount" resulting from subtracting the "borrowing amount" from the "investment amount" shall be allocated as cash from the cash and deposits held.
[0138]
・ About gift within 3 years
For gift simulations excluding the gift of housing acquisition funds, the output range of the income, income statement, and inheritance tax forecast is three years from the current year for individual simulations, and three to 20 years from the current year for general simulations. The output range is up to. This is because a gift within three years is taken into account, and the value obtained by subtracting the gift property from the inheritance tax evaluation value from the fourth year onward is displayed.
[0139]
The output range of the income, income statement, and inheritance tax forecast in the simulation of the grant of housing acquisition funds is basically the same as the above, but if inheritance occurs within three years from the year of the gift, The amount is considered a gift within three years. If inheritance occurs after the fourth year, it is not considered a gift within three years.
[0140]
3. Screen transition
In the asset management system of this example, based on the input information, each form of an “assets statement” for grasping the current status of the assets and a “tax planning proposal” for various tax measures simulations are created. .
[0141]
Data input includes "(1) Data entry of the person and family", "(2) Final report input", "(3) Brush input (Register register input)", "(4) Block input (organization)", " (5) Building input "and" (6) Other input ".
[0142]
Hereinafter, screen transitions when data is input and screen transitions when each form is created will be described.
Data input and creation of each form are performed by a computer device.
Security measures when accessing the computer device are performed by, for example, inputting an ID and a password.
[0143]
(1) Data entry of the person and family
FIG. 29 is a screen for inputting the data of the heir. On this screen, heir name, address, date of birth, hobby, phone number, occupation, living expenses, previous inheritance date, previous inheritance amount, previous inheritance tax amount, cash and deposit, cash and deposit interest rate, securities Data such as amount, retirement allowance, other assets, insurance payments, primary debt, long-term debt, and long-term debt interest rates are entered.
[0144]
FIG. 30 is a screen for inputting the data of the heir. As for the heir, as with the heir, the heir's name, address, date of birth, hobby, telephone number, occupation, living expenses, previous inheritance date, previous inheritance amount, previous inheritance tax amount, current inheritance amount Data such as deposits, cash and deposit interest rates, securities amounts, retirement benefits, other assets, insurance payments, primary debt amounts, aging debt amounts, aging debt interest rates, etc. are entered.
In the case of the information input for the second and subsequent times for the living expenses, securities, and other assets, the rate of increase compared to the amount previously input is displayed.
[0145]
(2) Final tax return input
On the screen shown in FIG. 31, the information described in the tax return of the heir is input. By inputting the information described in the tax return, it is possible to grasp accurate figures of the current income and loss and the income and expenditure of the decedent.
[0146]
(3) Brush input (register entry)
On the screen shown in FIG. 32, information described in the register is input.
Here, the lot number of registered land, other address, tax book year, registered area, registered area, current area, current area, existence of root mortgage classification, fixed asset tax evaluation value, fixed asset tax standard amount, city planning Information such as the standard amount of taxation and the owner of the asset is input.
[0147]
Lot number, other address, tax book year, registered area, registered location, current area, current area, presence or absence of root mortgage, fixed asset tax valuation, fixed asset tax standard amount, city planning tax standard amount Enter according to.
[0148]
For the asset right holder, if there is a sharer, multiple names are displayed. The information of the asset owner is linked to “(1) Personal and family data”.
The data input as described above can be copied and used for other brush input as shown in FIG.
[0149]
(4) Section input (composition)
Here, in order to calculate the inheritance tax more easily and accurately, section input (composition) is performed for each usage mode. First, as shown in FIG. 34, the house map is compared with the name identification book, and as shown in FIG. 35, it is confirmed what kind of land use situation is in each section of the name identification book.
[0150]
When the use status of each section can be grasped and the section composition policy is determined, the information registered in the system is edited. First, "list of assets (compartments / buildings)" is selected from the screen shown in FIG.
[0151]
Next, on the screen shown in FIG. 36, "partition new" is selected, and when a brush list is displayed as shown in FIG. 37, a brush to be partitioned is selected from the list. At this time, when selecting a plurality of brushes, the selection is repeated.
[0152]
At this time, as shown in FIG. 38, detailed information on the selected section is input on the section detailed input screen. As the detailed information, information such as an acquisition method, an evaluation method, an area type, a land pattern, a use form, an optimum use, a shape division, a district division, and a cliff slope is input.
[0153]
Further, for the selected section, information on the fixed term leasehold right ratio and the fixed term leasehold right ratio is input. As shown in FIG. 39, these pieces of information are input by selecting predetermined patterns from A to G.
[0154]
Further, on the screen shown in FIG. 40, information relating to a zone, a use area, a building coverage ratio, a floor area ratio, security information, and debt information is input. The area, zoning, building coverage, and floor area ratio should be entered by examining the city planning map.
[0155]
In the case where the list is shared and only one name is reflected in the list of the asset right holders, the asset right holder details screen shown in FIG. 41 is displayed, and the used equity ratio is corrected on this screen. .
[0156]
On the asset right holder detail screen shown in FIG. 41, right holder information, user information, and contract information are input in addition to the above-mentioned usage interest. If rent or the like is generated for the selected section, click the check box for the business and enter information such as the contract date, the contract period, and the rent.
Then, as shown in FIG. 42, the information of the other right holder is input so that the use equity ratio becomes 100%. In this way, the sections are organized for each use mode.
[0157]
Next, input of the usage of the asset will be described. Uses of the asset include: private (residential), private (vacant lot), other private, leased land, leased land, leased land, leased land, general fixed-term leased land (setting), general fixed-term leased land (setting (1998 or later), Leasehold with Building Transfer Agreement (Setting), Lease for Business (Setting), Lease with Contract for Building Transfer (Leasing), Lease for Business (Leasing), Other, Free Return (Land Owner), Free Return (Corporate) ), Use loan (land owner), use loan (corporate).
[0158]
Items to be input vary depending on the use form of the asset.
Here, the input of the use status of the asset will be described based on examples of type 1 to type 7 shown in FIG.
[0159]
The usage of the asset can be performed on the brush information input screen of FIG.
When the brush information input screen is opened, if the information has already been input, the name of the land right holder has been input. In the system of this example, if the rightful owner of the land and the user are the same as in type 1, no user input is required.
[0160]
In the case of organizing sections by combining brushes of different ownerships or owners, as in type 2, enter the ownership percentage. Also, when there is a use loan for the land between the heir and the heir, as in Type 3 and Type 4, the use loan (building) is entered in the column of the user's use, In the column of the usage purpose of the non-user, the usage loan (land owner) is entered.
[0161]
Also, as in Type 5, when there is a free return of land between the heir and the heir and the family company, the free usage (corporate) ) Is entered, and free return (landowner) is entered in the column of the usage purpose of the non-user side (the heir and the heir).
[0162]
Furthermore, as in Type 6, if a land is leased between the heir and the heir, and if the land has a rental house owned by the borrower, the owner of the land Is entered in the column of the intended use, and the leased land for rent is entered in the column of the intended use on the user side.
[0163]
Furthermore, when the right holder of the land and the right holder of the rental house built on this land are the same as in the case of type 7, the land where the land right holder is used is entered in the column of the intended use of the land right holder.
[0164]
(5) Building input
Information on the building is input from the screen shown in FIG.
Information on buildings includes building name, location, fixed property tax evaluation value, fixed property tax standard amount, city planning tax standard amount, tax rate, building usage, housing ratio, private ratio, leasehold right ratio, structure, description Information such as floor area, representative layout, representative area, and builder is input.
[0165]
(6) Other input
・ Input about corporation
Information about the family company is input from an input screen shown in FIG. Here, the company name, address, establishment date, industry, capital, face value, total assets, transaction amount, number of employees, shareholding ratio, land holding ratio, annual dividend amount, annual profit amount, net asset price, etc. Information is entered.
Also, the average value of the previous year's stock price, the annual dividend per share, the annual profit, and the net asset price of similar industries are input.
[0166]
In addition, on the input screen of FIG. 46, information regarding the settlement of accounts is input. Of the financial statements, information on the balance sheet includes information on cash and deposits and accounts receivable for current assets, and information on buildings, structures, land, land leasehold, etc., investment securities, and shares of affiliated companies for fixed assets. For current liabilities, information on short-term borrowings, accounts payable, advances received, deposits, and borrowings from the president, for long-term liabilities, information on long-term loans, construction cooperation funds, and security deposits, and for capital, capital and surplus Information is input respectively.
[0167]
Further, total assets, total liabilities, total capital, total liabilities and equity are input. The sum of these values may be calculated based on input information instead of being input.
[0168]
In the financial statements, as the information on the profit and loss statement, information on sales, cost of sales, gross profit, selling and general administrative expenses, and operating profit is entered in the section of operating profit and loss. Sales are entered for each rent, parking lot, and rent.
[0169]
In the non-operating profit and loss section, information on interest income and other profits as non-operating income, and information on interest and other expenses and non-operating expenses as non-operating expenses are entered.
[0170]
In addition, information on extraordinary income, extraordinary expenses, income before income taxes, provision for income taxes, income taxes for corporations, income for the year, income for the previous period, unappropriated income for the current period, dividends, bonuses for directors, and other information on income for the next period are entered. You. Gross profit, operating profit, recurring profit, profit before tax, profit for the year, unappropriated profit for the current year, and profit carried forward in the next fiscal year may be calculated based on the entered values instead of the entered values. good.
[0171]
・ Input of assets not attached to buildings and land
Information about assets, such as cars, which are on the ledger of depreciable assets and are not attached to buildings or land, are input from the screen shown in FIG.
[0172]
・ Enter depreciation
The input relating to the depreciation is made on the screen shown in FIG.
Depreciation is calculated using either the straight-line method or the declining-balance method.
The depreciation is usually performed on a building. For a building, the user selects and inputs “select building” on the screen shown in FIG. In the system of the present example, a “division selection” button is provided on the depreciation input screen, so that depreciation can be linked to land. As a result, it becomes possible to input depreciable assets (asphalt, net fence, etc.) other than buildings on the site such as fixed-term leased land and parking lots.
[0173]
Exceptions to depreciation include, besides buildings, the gravel in blue sky parking lots and depreciation on multi-story parking lots. In this case, dummy data is created for the asset. In addition, depreciation is also applied to commercial vehicles.
[0174]
・ Input of collateral and debt
For example, suppose that when you build a building on your own land and rent it to a third party, you mortgage your home and your family's own home to borrow.
In such a case, on the screen shown in FIG. 49, the land to be mortgage and the object of the debt are input.
[0175]
Note that in the screen shown in FIG. 49, regarding the repayment period, the "initial interest period" and the "deferred period" are entered as the number of years in the "repayment period". Also, in both cases of singular or plural (joint collateral) for both the collateral right and the debt property, the representative mark must be attached one by one. FIG. 50 shows the tenant building and the parcel details of the leased land after inputting the security / debt information.
[0176]
Based on the above input information, genealogy diagram, real estate list, current asset status, land valuation table, inheritance tax transition forecast table, profit and loss transition forecast table, current profit and loss and income situation, inheritance tax payment financing Examination of the method, a real estate income / expenditure list, a financial asset list, a debt list, a depreciation list, a life plan list, and an asset statement including a real estate statement are created.
[0177]
In addition, a tax planning proposal consisting of a countermeasure result list, inheritance tax payment method list, countermeasure result comparison table, individual profit / loss statement, a countermeasure effect confirmation sheet, and a profit / loss check statement is prepared.
Each form constituting these asset statement and tax planning proposal is displayed on a screen and printed out if necessary.
[0178]
Note that the system of the present example has a function of displaying the screen shown in FIG. 51 in addition to the above screen. The screen shown in FIG. 51 is configured to show the flow of money among a plurality of persons. For example, suppose that there is a leased building owned by the heir in the land owned by the heir, and there is a case where the rental building is leased to a tenant by a family company.
[0179]
In this case, the name of the heir is input to the right holder, the family company name is input to the user (lessee 1), and the tenant name is input to the user (lessee 2). Then, the contract information 1 is entered with the lease / management contract information between the heir and the family company, and the contract information 2 is entered with the lease / management contract information between the family company and the tenant.
Providing the screen shown in FIG. 51 makes it possible to more clearly present the current status of a predetermined asset involving a plurality of persons.
[0180]
4. program
In the system of this example, various judgment criteria and calculation formulas are stored in order to create an “assets statement” and a “tax planning proposal”.
Hereinafter, the main ones among the judgment criteria and calculation formulas will be described.
[0181]
The sections are classified into corner lots, semi-corner lots, one-way roads, two-way roads, three-way roads, four-way roads, bladders, irregular terrain, and no-road land. When calculating the land valuation, if the land faces a plurality of routes, the highest land price is calculated as the front route. In addition, the back roadside price is calculated on the opposite side of the front side, and the side route is calculated on the side of the front side.
[0182]
The formula for calculating the land valuation is as follows.
・ In the case of one way
Land valuation unit price = Front route price x Depth price correction value
Land appraisal value = land appraisal unit price x frontage x depth
[0183]
・ In case of two way
Land evaluation unit price = Front road price x Depth price correction rate x Backside land price x Depth price correction rate x Two-way route effect addition
Land appraisal value = land appraisal unit price x frontage x depth
[0184]
・ Three-way road
Land evaluation unit price = Front road price × Depth price correction rate + Backside road price × Depth price correction rate × Two-way road effect addition
Land appraisal value = land appraisal unit price x frontage x depth
If the front, back and side route prices are the same,
Land appraisal unit price = Front road price × Depth price correction rate + Side road price × Depth price correction rate × Side road effect addition + Side road price × Depth price correction rate × Side road effect addition
Land appraisal value = land appraisal unit price x frontage x depth
[0185]
・ In the case of four ways
Land appraisal unit price = Front road price x Depth price correction rate + Backside road price x Depth price correction rate x Two way route effect addition + Side route price x Depth price correction rate x Side route effect addition + Side route price x Depth Price correction rate x side line effect addition
Land appraisal value = land appraisal unit price x frontage x depth
[0186]
Furthermore, if the land is on a corner lot, the frontage is narrow, the depth is long relative to the frontage, if the shape such as a triangle is not rectangular or square, if it does not touch the route, or if it is a cliff, the evaluation unit price Is corrected.
[0187]
・ In the case of corner lot / quasi-corner lot
The land that touches two roads is called a corner lot. If one road is bent and the land touches inside, it is called a quasi-corner, and the evaluation is lower than the corner lot.
Land evaluation unit price = Front route price x Depth price correction factor + Side route price x Depth price correction factor x Side route effect addition
Land appraisal value = land appraisal unit price x frontage x depth
[0188]
・ In case of irregular land / bag
For non-rectangular land, take an assumed shaped land.
The assumed shaped land refers to a rectangular (rectangular or square) land that faces the front route and surrounds the entire area of the evaluation target land.
FIG. 52 shows how to take the assumed shaping ground.
[0189]
As shown in the drawing, first, a line perpendicular to the route having the higher land price among the routes that are in contact with the land is drawn, and the land is surrounded by a rectangle. At this time, the length of the side on the front route side is compared with the total length of the two sides that are in contact with the corner, and the smaller one is the assumed frontage.
[0190]
In addition, when the depth is longer than the assumed shaping depth because the frontage is narrow in an irregular shape, the assumed shaping depth is adopted.
The formula to calculate the land valuation of the irregular land is as follows.
Irregular land evaluation = Land evaluation value x Irregular land correction rate
[0191]
The method for obtaining the “shadow ratio” of the irregular land correction ratio is as follows.
Shaded area ratio = (Area of estimated assumed land-Area of irregularly shaped land) / Area of assumed assumed land
It becomes.
[0192]
If the frontage is narrow,
Irregular land evaluation = Land evaluation value × Irregular land correction ratio × Frontage narrowing correction ratio
Or
Irregular land evaluation = Land evaluation value x Frontage narrowing correction ratio x Large depth length correction ratio
It becomes.
[0193]
・ "Asset statement" creation program
Hereinafter, main program processing for creating an “assets statement” will be described.
[0194]
Prerequisites for preparing an asset statement include inheritance information, inheritance information, corporate information, inheritance life plan information, debt information, gift information within three years, land information, building information, other asset information, and property tax. It collects name book information including tax standard amount, road price information, total income information including income from each asset, and total expenditure information including expenditure for each asset.
[0195]
First, the land classification process will be described with reference to FIG. In step S1, it is determined whether or not each land is a land that is generating profit. If the profit has been raised, it is determined in step S2 whether or not the land has a devaluation.
[0196]
If the land has a devaluation, the land is classified into Group 1. If the land has no devaluation, the land is classified into Group 2.
[0197]
If the profit has not been raised, it is determined in step S3 whether or not the land has a devaluation. If the land has a devaluation, the land is classified into Group 3. If the land has no devaluation, the land is classified into group 4. Then, in step S4, the ratio of each group to the whole is calculated.
[0198]
Next, referring to FIG. 54, a process of creating a family tree based on the heir information and the heir information will be described. First, in step S11, it is determined whether or not the heir has a spouse. If there is a spouse (step S11; Yes), a process of registering the spouse's name in the first rank is performed.
[0199]
Next, the process proceeds to step S12. In step S12, it is determined whether the heir has a child. If there is a child (step S12; Yes), a process of registering the child's name in the first rank is performed.
[0200]
Further, the process proceeds to step S13. In step S13, it is determined whether or not the heir has a parent. If there is a parent (step S13; Yes), a process of inputting the parent's name in the second rank is performed.
[0201]
Next, the process proceeds to step S14. In step S14, it is determined whether the heir has any siblings. If there are brothers and sisters (step S14; Yes), a process of inputting the names of the brothers and sisters in the third rank is performed.
[0202]
Next, a process of calculating the estimated inheritance tax amount will be described with reference to FIG.
First, in step S21, a process of reading an inheritance tax evaluation value of land from land information is performed. Next, in step S22, a process of reading an inheritance tax evaluation value of the building from the building information is performed.
[0203]
Further, in step S23, a process of reading an inheritance tax valuation value of other assets such as cash and deposits and securities from other asset information is performed. Then, in step S24, a process of calculating the total value of the inherited tax valuation values read in steps S21 to S23 is performed.
[0204]
In step S25, a process of reading a debt amount such as a borrowed money from the debt information is performed. Then, in step S26, a process of subtracting the debt amount from the total value of the inherited tax evaluation value is performed.
[0205]
Further, in step S27, it is determined whether there is a deduction such as a life insurance deduction or a retirement deduction. If there is a deduction amount (step S27; Yes), in step S28, a process of subtracting the deduction amount from the calculation result of step S26 to obtain the total heritage is performed. When there is no deduction amount (Step S27; No), the calculation result of Step S26 becomes the total heritage, and the process proceeds to Step S29.
[0206]
In step S29, a process of calculating a basic deduction amount is performed. The basic deduction amount is obtained from the formula of "50 million yen + 10 million yen x the number of legal heirs". In step S30, a process of subtracting the basic deduction amount from the total heritage to obtain the total taxable heritage is performed.
[0207]
In step S31, a process of calculating an estimated inheritance tax amount based on the total taxable heritage is performed. The estimated inheritance tax is calculated by dividing the total taxable heritage by the statutory inheritance and multiplying this by the tax rate.
[0208]
Further, in step S32, it is determined whether or not the legal heir has a spouse. If there is a spouse (Step S32; Yes), an estimated inheritance tax amount after applying the spouse deduction is obtained in Step S33. If there is no spouse (step S32; No), the process ends.
[0209]
The predicted value of the estimated inheritance tax amount to be generated in the future is calculated based on the predicted transition amount of the total amount of assets and the predicted transition amount of the total amount of debt in accordance with the same flow as in steps S21 to S32.
[0210]
The estimated value of the total amount of assets is calculated based on the rate of increase in land prices, the rate of increase in interest rates, or the rate of increase in securities. Further, the predicted value of the total debt is calculated based on an interest rate rise rate or the like.
[0211]
Next, referring to FIG. 56, a description will be given of a process of calculating the retained earnings.
First, in step S41, processing for reading out the real estate income is performed. Next, in step S42, a process of reading the other income amount is performed. In step S43, a process of adding the amounts read in step S41 and step S42 is performed.
[0212]
Further, in step S44, a process of reading the real estate expenditure is performed. Next, in step S45, a process of reading other expenditures is performed. In step S46, a process of adding the amounts read in steps S44 and S45 is performed.
[0213]
Then, in step S47, a process of subtracting the amount calculated in step S46 from the amount calculated in step S43 is performed, and the internal reserve is calculated.
[0214]
The forecast value of internal reserves to be generated in the future is calculated based on the estimated transition amount of total income including the amount of income from each asset and the estimated transition amount of total expenditure including the amount of expenditure related to each asset. The calculation is performed according to the same flow as in S41 to S47.
[0215]
The estimated value of the total income is calculated based on a rent increase rate, an income increase rate, and the like. Further, the predicted value of the total expenditure is calculated based on the price increase rate and the like.
[0216]
Next, a process of examining a tax payment method will be described with reference to FIGS. 57 and 58.
First, it is determined whether or not to take a secondary inheritance measure. If a secondary inheritance measure is to be taken, the process proceeds to processing A. When the secondary inheritance countermeasures are not performed, the process proceeds to processing B.
[0219]
In the process A, in step S51, the current assets of the decedent in the predetermined year, that is, the asset amount that can be immediately cashed and the internal reserve amount are acquired. In step S52, the current assets of the heir and the internal reserve are acquired. Then, in step S53, the current assets of the heir and the current assets of the heir are added together.
[0218]
In step S54, both the estimated inheritance tax amount in the primary inheritance and the estimated inheritance tax amount in the secondary inheritance are confirmed. In step S55, it is determined whether or not the inheritance tax of the primary inheritance can be paid with the current amount of the current assets. If the inheritance tax can be paid on the current asset (step S55; Yes), in step S56, whether the inheritance tax can be further paid on the current asset after the payment of the first inheritance tax. Is determined.
[0219]
If payment with liquid assets is also possible for the second inheritance (step S56; Yes), the process ends. Regarding the secondary inheritance, if all the inheritance tax cannot be paid for the current assets (step S56; No), the process proceeds to step S61.
[0220]
When the inheritance tax for the current inheritance cannot be paid for the current assets (step S55; No), the shortage is calculated in step S57. Further, in step S58, the deferred payment amount in the first inheritance is calculated with reference to the internal reserve amount of the heir and the heir.
[0221]
In step S59, it is determined whether or not the deficit can cover the shortfall. If it is determined that the shortage can be covered (step S59; Yes), the process ends.
[0222]
If it is determined in step S59 that the shortfall amount cannot cover the shortfall (step S59; No), the shortfall is calculated in step S60, and the shortfall is regarded as the delivery.
[0223]
In step S61, a shortfall that cannot be paid with current assets is calculated for the inheritance tax of the second inheritance. Further, in step S62, the deferred payment amount in the second inheritance is calculated with reference to the internal reserve amounts of the spouse and the heir.
[0224]
In step S63, it is determined whether the shortfall amount can be covered by the deferred amount. If it is determined that the shortage can be covered (step S63; Yes), the process ends.
[0225]
If it is determined in step S63 that the shortfall amount cannot cover the shortfall (step S63; No), the shortfall is calculated in step S64, and this shortfall is regarded as the delivery.
[0226]
In the process B, in step S71, the current assets of the decedent in the predetermined year, that is, the amount of assets that can be immediately cashed and the amount of internal reserves are acquired. In step S72, the current assets of the heir and the internal reserve are acquired. Then, in step S73, the current assets of the heir and the current assets of the heir are added together.
[0227]
In step S74, the estimated inheritance tax amount in the primary inheritance is confirmed. In step S75, it is determined whether the inheritance tax of the primary inheritance can be paid with the current amount of the current assets. If the inheritance tax can be paid for the current asset (Step S75; Yes), the process ends.
[0228]
If the inheritance tax of the primary inheritance cannot be paid for the current assets (step S75; No), the shortage is calculated in step S76. Further, in step S77, the deferred payment amount in the first inheritance is calculated with reference to the internal reserve amount of the heir and the heir.
[0229]
In step S78, it is determined whether or not the deferred amount can cover the shortfall. If it is determined that the shortage can be covered (step S78; Yes), the process ends.
[0230]
If it is determined in step S78 that the shortfall amount cannot cover the shortfall (step S78; No), the shortfall is calculated in step S79, and the shortfall is regarded as the delivery.
[0231]
・ Tax planning proposal creation program
Hereinafter, the main program processing for creating the “tax planning proposal” will be described.
[0232]
As a prerequisite for preparing a tax planning proposal, the inheritance tax valuation of each asset, total assets including cash and deposit, total debt, family structure of the owner of the asset, total income including income from each asset, Gather information on total expenditures, including expenditures on assets.
[0233]
Referring to FIG. 59, a simulation process for reducing the inheritance tax will be described.
First, in step S81, a target asset to be simulated is selected.
Next, in step S82, what kind of simulation is to be performed is determined. Simulations are roughly divided into effective use of land, property donation, asset sale, asset acquisition, asset exchange, asset replacement, asset split, tax deferral, company establishment, land lending, insurance utilization, adoption, and salary distribution. is there.
[0234]
One of these measures may be performed, or a combination of a plurality of measures may be performed. Here, a simulation for performing a measure using land use will be described.
[0235]
First, decide what kind of land utilization will be done.
In step S83, it is determined whether or not to perform land writing. If the land is to be written (step S83; Yes), a list of the land is displayed in step S84 as to which land to write.
[0236]
In step S85, the selected land is written. In step S86, it is selected whether or not the existing building has been demolished. If the existing building is demolished (step S86; Yes), the demolishing cost is calculated in step S87.
[0237]
Next, in step S88, it is determined whether the building is a rental building or a home building. In the case of building a rental building (Step S88; Yes), a process of selecting a building scale is performed in Step S89. Then, in step S90, a construction budget according to the building scale is calculated.
[0238]
If the determination in step S88 is not the building of a rental building (step S88; No), the house building budget is calculated in step S91.
[0239]
Next, referring to FIG. 60, a description will be given of a process of calculating the profit / loss and balance in the simulation.
In step S101, when a tax saving measure is taken, a predicted value of the total amount of assets and a total amount of debts is calculated, and a predicted value of the estimated inheritance tax amount is calculated. The calculation of the estimated inheritance tax amount is performed according to the procedure shown in the flow of FIG.
[0240]
In step S102, when no tax saving measures are taken, the predicted values of the total amount of assets and the total amount of debts are calculated, and the predicted values of the estimated inheritance tax amount are calculated. Then, in step S103, a difference between the predicted value of the estimated inheritance tax amount and the case where the countermeasure is performed is presented.
[0241]
In step S104, when a tax saving measure is taken, the predicted value of the total income and the total expenditure is calculated, and the predicted value of the internal reserve amount is calculated. The calculation of the retained earnings is performed according to the procedure shown in the flow of FIG.
[0242]
In step S105, when no tax saving measures are taken, the predicted values of the total income and the total expenditure are calculated, and the predicted value of the internal reserve amount is calculated. Then, in step S106, a difference between the predicted value of the internal reserve amount and the case where the countermeasure is performed is presented.
[0243]
After the above-described processing, a step of calculating a predicted amount of the income tax based on the predicted amount of the total income may be provided.
[0244]
5. Other simulations
As a measure for inheritance tax, the case where a rental condominium is built on land to raise income from the land and reduce the valuation of inheritance while increasing assets by devaluation under the tax law was explained.
[0245]
In the system of this example, as described above, as an example of effective land utilization, a case in which a rental apartment owned by the heir is constructed on the land owned by the heir is shown. However, the present invention is not limited to this. It is possible to simulate the case of (1).
[0246]
FIG. 61 shows an example of a simulation for utilizing land on a land already owned. FIG. 61 illustrates four patterns. Pattern A is for building a rental building owned by a family company on land owned by the heir. Pattern B is a case where a rental building owned by a family company is constructed on land owned by the heir. Pattern C is a case in which after writing the heir and the land of the heir, a rental building owned by the family company is constructed. Pattern D is for building a rental building owned by the heir on land owned by the heir.
[0247]
In the system of this example, the following simulation can be further performed.
(1) Gift of residential property to spouse
Under certain conditions, we will use a system in which residential property up to 20 million yen can be given to a spouse without tax, and a simulation incorporating this will be conducted. This makes it possible to lower the inheritance valuation without reducing assets.
[0248]
(2) Sale of land and buildings
Simulate selling unprofitable real estate. In this simulation, a simulation of cash management or purchase of highly profitable real estate is also performed based on the funds obtained from the sale. Also, by selling to a family company, it is possible to reduce the inheritance evaluation without substantially reducing assets.
[0249]
FIG. 62 shows an example of a land purchase simulation. Pattern E in FIG. 62 shows a case in which a heir or heir or a family company purchases land, and a rental building owned by the family company is constructed on the purchased land.
Pattern F shown in FIG. 62 is a case where the heir or the heir purchases land, and a rental building owned by the heir is constructed on the purchased land.
[0250]
FIG. 63 shows an example of a land sale simulation. In pattern G of FIG. 63, a property in which a heir or a rental building owned by the heir is built on a land owned by the heir or the heir is sold to a third party, and the property is inherited by the sale profit. In this case, a land owned by a person or heir is purchased and a rental building owned by a family company is constructed on this land.
[0251]
Pattern H in FIG. 63 is a case where a land where a rental building owned by a family corporation is built on land owned by the heir or heir is sold to the family corporation.
[0252]
In addition, a property where a rental building owned by a family company is constructed on a land owned by the heir or heir is sold to a third party, new land is purchased with a gain on sale, and the land is (Pattern I) or a case of building a rental building owned by the heir (Pattern J).
[0253]
(3) Utilization of reduction special provisions such as small-scale residential land
200m ² For the land up to the above, it is recognized by the tax law that a 80% reduction for residential use and a 50% reduction for business use is possible, so a simulation is performed to determine whether the land can be used for housing or business.
[0254]
(4) Change of land use classification (land brush)
By dividing a land of a certain size and making each use form different, the evaluation of the land may be lowered. Therefore, a simulation is performed as to whether or not the land can be divided and used for a house or a business.
[0255]
(5) Change of land use classification (land writing)
A simulation is conducted for large-scale land utilization using continuous land with different use categories as one. Large debt deductions can reduce inheritance valuations.
[0256]
For example, as shown in FIG. 61, for example, the land owned by the heir and the land owned by the heir are written together, and the leased building owned by the family company is constructed on the written land. This is the case.
[0257]
Note that the simulation of the handwriting of the land can be performed on the screen shown in FIG. On the screen shown in FIG. 64, first, when “Addition of a section” is selected, a section list screen appears.
[0258]
Then, all the selected brushes are displayed on the section list screen. From the area of the brush and the usage interest displayed on the section list screen, the usage interest for each individual is calculated.
In addition, when there is an equity addition and an equity change, it is performed from the equity addition screen and the equity change screen at any time.
[0259]
(6) Utilization of tax deferral
If there is an agricultural successor and the farmland is inherited as farmland, the agricultural heir will be deferred to pay the portion of the inheritance tax that corresponds to the farmland. A simulation using this system is performed.
[0260]
(7) Gift of assets (Heir)
We will simulate giving gifts to heirs before they live, and study the planned transfer and reduction of assets. At this time, a simulation is performed by comparing the actual tax rate of the inheritance tax with the actual tax rate of the gift tax.
[0261]
(8) Gift of property (other than heirs)
A simulation of giving gifts to non-heirs (grandchildren, etc.) before their birth, and studying the planned transfer and reduction of assets. At this time, a simulation is performed by comparing the actual tax rate of the inheritance tax with the actual tax rate of the gift tax.
[0262]
(9) Grant of housing acquisition funds
Tax laws permit the heirs and non-heirs to donate funds for the acquisition of a house at a lower gift tax than normal gifts. Using this system, we simulate the donation of housing acquisition funds. However, it should be noted that if another gift is given to the recipient, the effect will be lost for five years from the year when the gift was given.
[0263]
(10) Company establishment
By establishing a family company and operating the real estate rental business, it is possible to reduce income by reducing assets and diversifying income. At this time, because the heir's ownership becomes a property owned, the ownership interest is also examined.
[0264]
(11) In-kind company establishment
Perform a simulation to establish a company by investing in land and buildings owned in kind. This makes it possible to reduce assets. In addition, a simulation is performed to reduce assets, reduce stock valuation, and facilitate the transfer of shares to relatives by causing the company to borrow. However, since transfer income tax will be incurred when investing in kind, we will also consider transfer acquisition tax.
[0265]
(12) Exchange of fixed assets (land)
Under certain requirements, the same fixed assets can be exchanged without tax. As a result, it is possible to combine small-scale lands for effective use, obtain leased land by exchanging leased land and leased land, and the like.
[0266]
(13) Land lending with considerable rent
A simulation of lending land to a family company with a considerable rent will be conducted. In areas where land prices are expected to rise, it will be possible to transfer land leaseholds to a family company without the transfer of royalties.
[0267]
(14) Free return
By "notifying a free refund" and lending the land to a family company on a rent that is less than the rent, the valuation of the land can be reduced by 20% without the recognition of a right. At this time, since the 20% is added as an asset when the stock of the family company is evaluated, the processing is also performed.
[0268]
(15) Equivalent exchange
Under certain conditions, by providing land to developers, a building can be acquired without funds. This makes it possible to reduce the valuation of assets and secure income.
[0269]
(16) Regular lease
By setting a “term lease”, unlike conventional leasing, you can lend the land to others on the assumption that it will be returned in the future. As a result, it is possible to reduce the valuation of assets and secure income. In addition, by setting "term leasehold" on another person's land, it is possible to develop a real estate business while suppressing initial investment in the land.
[0270]
(17) Special provisions for replacement
Under certain conditions, the sale of business assets and the purchase of new assets are subject to the transfer income tax relief. As a result, it is possible to replace a low-use area with a high-use area. Simulation is performed using this system. However, this system is reviewed every year, and the timing of confirming and implementing the system is important.
[0271]
(18) Demolition of building
Simulate the demolition of an existing building to build a profitable building.
[0272]
(19) New construction of home
Simulate a new home. By using cash for new home construction, asset valuation can be reduced. In addition, if the current home location is a good location for business use, it is possible to increase profits and reduce asset valuation by converting the home location for business use.
[0273]
(20) Acquisition of real estate
We simulate the use of cash on hand and adding borrowings to increase total assets and reduce inheritance valuation.
[0274]
(21) Use of insurance (Heiress)
A simulation is performed in which the heir takes out life insurance. Utilizing the tax exemption limit of life insurance, it will be used as a tax payment source when inheritance occurs.
[0275]
(22) Use of insurance (Heir)
A simulation is performed in which the heir becomes the contractor and insures the heir with life insurance. In this case, the evaluation is compressed more than possessing cash. In the event of inheritance, the contract is canceled and the surrender value is used as tax revenue.
[0276]
(23) Use of insurance (corporate)
A family company in which the decedent is acting as an executive simulates applying life insurance to the decedent. If the heir is a director until the time of inheritance, the company will pay retirement and condolence money from this insurance and use it as tax payment funds. In this case, it is necessary for the company to maintain regulations on retirement and condolence money.
[0277]
(24) Adoption
Under the tax law, it is possible to adopt one person if the heir has children, and up to two if there are no children. A simulation of accepting this adoption is performed. This is because adoption may increase basic deductions and lower the rate of inheritance tax.
[0278]
(25) Salary distribution
Perform a simulation of paying a family member as an officer or employee of a family company. By distributing the salary, it is possible to reduce the tax burden due to the diversification of income and secure living expenses for families. And it is because it becomes possible to implement tax payment by income tax by salary distribution.
[0279]
6. Investment simulation
As described above, according to the system of this example, it is possible to grasp the current heir composition of the user and the current state of the assets owned by the user. Then, based on the current status of the assets, a simulation can be performed on the inheritance tax and the profit / loss of the user.
[0280]
The system of the present example further has a function of selecting an investor from among members for a property when there is a user who wants to sell the asset for asset measures. That is, it has a function of finding an optimal combination of a side that provides investment properties and a side that makes investments.
[0281]
Hereinafter, a simulation function for an investment property will be described.
As shown in FIG. 65, in this investment property simulation, when a user wants to sell his land, another user who can purchase the land is automatically picked up and displayed.
[0282]
Then, it is also possible to simulate how the user's income and expenditure will be when the picked-up predetermined user purchases the investment property.
[0283]
(1) Investment property simulation instruction
First, investment property data is selected from the registered data.
In order to select investment property data from registered data, the investment property is marked. The investment property includes an asset that a predetermined user wants to sell and an asset that is determined to be better sold by a tax countermeasure simulation.
[0284]
Then, the registered data is classified according to whether or not the mark is made, and the marked data is displayed as an investment target asset.
[0285]
(2) Investment property simulation processing
When the investment property data is selected, it is determined whether or not each member can be purchased based on various information of the investment property data (self-investment amount, number of units to be purchased, building use, etc.) and fund information of each member. If the purchase is possible, a list of the purchasers is displayed, and a profit / loss statement is created after the purchase.
[0286]
(3) Simulation result confirmation
Finally, the result created by the simulation processing is confirmed. The results of the simulation can be displayed on a screen, and can also be printed out in a form.
[0287]
Here, the flow of the investment property simulation process will be described.
First, referring to FIG. 66, a description will be given of the investment property determination processing.
In step S111, it is determined whether or not the property is an investment property.
If it is determined that the property is an investment property, the property is marked in step S112.
If it is not determined that the property is an investment property, the process ends.
[0288]
Next, referring to FIG. 67, an investment property selection process will be described.
In step S121, it is determined whether or not there is any data marked as an investment property from all the data. If there is an investment property, the investment property is displayed in step S122.
If there is no investment property marked, the process proceeds to investment property composition processing described later.
[0289]
Next, referring to FIG. 68, a process for determining a user who can invest in the selected investment property will be described. First, in step S131, the sales amount of the selected investment property is confirmed.
[0290]
Next, in step S132, the cash deposit amount and the income amount of each user are confirmed. Then, in step S133, a user having the minimum required amount of money for purchasing the investment property and the income amount for making a monthly payment is selected.
[0291]
Further, in step S134, with respect to the selected user, the profit and loss and the balance when the investment property is purchased and the inheritance tax amount are calculated. The profit or loss is grasped from the total income including real estate income, expenses such as depreciation expenses, taxes and public dues, taxable income calculated by subtracting income tax, resident tax, business tax, and tax amount.
[0292]
The income and expenditure is determined by total income including real estate income, total expenditure including expenses and taxes, and internal reserves obtained by subtracting total expenditure from total income. As for the profit and loss and the balance, a forecast for several years from the time of investment is calculated.
[0293]
Regarding the inheritance tax amount, the amount after the investment is calculated in a state where the investment property is added to the total assets and the debt is added to the total debts. With respect to inheritance tax, the expected value of the change over several years from the time of investment is calculated.
[0294]
In step S135, the result of the profit and loss calculated in step S134 and the inheritance tax amount are compared with the result of the profit and loss and income and expenditure when the investment property is not purchased (current) and the inherited tax amount. Is determined whether a better result is obtained.
[0295]
When it is determined in step S135 that the profit and loss and the income and expenditure are better when the investment is made, it is determined in step S136 whether or not another investment is possible. Also, in step S135, when it is determined that the profit and loss and the income and expenditure are worse in the case where the investment is made, it is determined that the investment is not made in the step S137, and the process is ended.
[0296]
In step S136, it is determined whether or not another investment can be made.
Further, when it is determined that another investment is to be made, the processing from step S131 to step S135 is repeated. In the second investment simulation, a trial calculation is performed based on the property status after the investment obtained in the first investment simulation.
If it is determined in step S136 that no other investment property is to be invested, the process ends.
[0297]
If there is no specific case for the investment property in the registered data, the necessary conditions for the investment property may be extracted in the following manner.
First, a user who has many assets and a user who has a surplus in income are grasped from the “current asset status” of the “assets statement” and the “income / income transition forecast table”.
Then, the effective income, income and expenditure, and write-down for each user are estimated by the tax simulation.
[0298]
Assets to be sold are picked up by the above tax simulation. Further, for the picked-up property, the minimum amount at the time of purchase and the monthly payment amount are calculated, and the profitability of the investment property is predicted.
Then, a simulation is performed for all the members based on the predicted preconditions, and a list of purchasers is output.
[0299]
【The invention's effect】
As described above, according to the investment intermediary system of the present invention, when information collected from a user in performing asset management includes a property to be sold or a property that is considered to be better The most appropriate investor for the investment property can be selected in consideration of the current asset situation and future income situation.
[0300]
According to the investment intermediary system of the present invention, the land seller can quickly sell the land to an investor who is sure of payment, and the land buyer can reasonably sell the land within a reasonable range. It will be possible to invest and obtain land that can be used in the future.
[0301]
Further, since the investment intermediary system of the present invention is configured to calculate the inherited tax amount before and after the investment and the amount of retained earnings, the user can determine how the inherited tax is calculated. This will give you an idea of what will change and how much internal reserves will be available for inheritance tax.
[Brief description of the drawings]
FIG. 1 is a conceptual diagram of a system according to the present invention.
FIG. 2 is an explanatory diagram showing a hardware configuration of a system according to the present invention.
FIG. 3 is an explanatory diagram showing a relationship between a brush, a used brush, and a block with respect to land.
FIG. 4 is an explanatory diagram showing the relationship among sections, building information, and borrowed money.
FIG. 5 is an explanatory diagram showing a family tree created by the system of the present invention.
FIG. 6 is an explanatory diagram showing a real estate list created by the system of the present invention.
FIG. 7 is an explanatory diagram showing a current asset status created by the system of the present invention.
FIG. 8 is an explanatory diagram showing a land evaluation table created by the system of the present invention.
FIG. 9 is an explanatory diagram showing an inheritance tax transition forecast table created by the system of the present invention.
FIG. 10 is an explanatory diagram showing a profit / loss / balance forecast table created by the system of the present invention.
FIG. 11 is an explanatory diagram showing a current profit / loss state created by the system of the present invention.
FIG. 12 is an explanatory diagram showing a study on a method of financing inheritance tax payment created by the system of the present invention.
FIG. 13 is an explanatory diagram showing a real estate income / expense list created by the system of the present invention.
FIG. 14 is an explanatory diagram showing a financial asset list created by the system of the present invention.
FIG. 15 is an explanatory diagram showing a debt list created by the system of the present invention.
FIG. 16 is an explanatory diagram showing a depreciation list created by the system of the present invention.
FIG. 17 is an explanatory diagram showing a life plan list created by the system of the present invention.
FIG. 18 is an explanatory diagram showing a real estate statement created by the system of the present invention.
FIG. 19 is an explanatory diagram showing a countermeasure result list created by the system of the present invention.
FIG. 20 is an explanatory diagram showing an inheritance tax payment method list created by the system of the present invention.
FIG. 21 is an explanatory diagram showing a countermeasure result comparison table created by the system of the present invention.
FIG. 22 is an explanatory diagram showing a countermeasure result comparison table created by the system of the present invention.
FIG. 23 is an explanatory diagram showing an individual profit / loss statement (before measures) created by the system of the present invention.
FIG. 24 is an explanatory diagram showing an individual profit / loss statement (after countermeasures) created by the system of the present invention.
FIG. 25 is an explanatory diagram showing a countermeasure effect confirmation written by the system of the present invention.
FIG. 26 is an explanatory diagram showing a countermeasure effect confirmation document created by the system of the present invention.
FIG. 27 is an explanatory diagram showing the concept of secondary inheritance in the system.
FIG. 28 is an explanatory view showing the concept of tax grace in the system.
FIG. 29 is an explanatory view showing a data input screen of a heir.
FIG. 30 is an explanatory view showing a heir data input screen.
FIG. 31 is an explanatory view showing a screen for inputting data of a tax return of a heir.
FIG. 32 is an explanatory diagram showing an input screen for writing brush (register book) information.
FIG. 33 is an explanatory diagram showing an input screen for brush (registration book) information.
FIG. 34 is an explanatory diagram showing a screen used for inputting a section composition.
FIG. 35 is an explanatory diagram showing a confirmation screen of a land use situation.
FIG. 36 is an explanatory diagram showing an input screen for section organization information.
FIG. 37 is an explanatory diagram showing an input screen for section organization information.
FIG. 38 is an explanatory diagram showing an input screen for section organization information.
FIG. 39 is an explanatory diagram showing an input screen for section organization information.
FIG. 40 is an explanatory diagram showing an input screen for section organization information.
FIG. 41 is an explanatory diagram showing an input screen for section organization information.
FIG. 42 is an explanatory diagram showing an input screen for section organization information.
FIG. 43 is an explanatory diagram showing main patterns of land use patterns.
FIG. 44 is an explanatory diagram showing an input screen for building information.
FIG. 45 is an explanatory diagram showing a corporate information input screen.
FIG. 46 is an explanatory diagram showing a corporate information input screen.
FIG. 47 is an explanatory diagram showing an input screen for assets not attached to buildings and land.
FIG. 48 is an explanatory diagram showing an input screen for depreciation.
FIG. 49 is an explanatory diagram showing an input screen for security / debt information.
FIG. 50 is an explanatory diagram showing land and building division details after security / debt information is input.
FIG. 51 is an explanatory diagram of a screen showing a flow of money among a plurality of persons.
FIG. 52 is an explanatory diagram of how to take an assumed shaped land in land evaluation.
FIG. 53 is a flowchart showing land classification processing.
FIG. 54 is a flowchart showing a family tree creation process.
FIG. 55 is a flowchart showing a process of calculating an estimated inheritance tax amount.
FIG. 56 is a flow chart showing a process for calculating retained earnings.
FIG. 57 is a flowchart showing a process of examining a tax payment method.
FIG. 58 is a flowchart showing a process of examining a tax payment method.
FIG. 59 is a flowchart showing a simulation process for reducing the inheritance tax.
FIG. 60 is a flowchart showing a process for calculating profit / loss in a simulation.
FIG. 61 is an explanatory diagram showing an example of a simulation relating to owned land.
FIG. 62 is an explanatory diagram illustrating an example of a simulation performed by purchasing land.
FIG. 63 is an explanatory diagram showing an example of a simulation performed by selling land.
FIG. 64 is an explanatory diagram showing a screen for performing a handwriting simulation of land.
FIG. 65 is a schematic diagram of an investment property simulation.
FIG. 66 is a flowchart showing investment property simulation processing.
FIG. 67 is a flowchart showing processing of investment property simulation.
FIG. 68 is a flowchart showing investment property simulation processing.
[Explanation of symbols]
10 Computer equipment
11 Input section
12 Storage unit
13 Control unit
14 Output section
15 Transceiver

Claims (7)

An investment brokerage system that collects information on assets from each user and selects an investable person from the users for investment properties among the assets included in the information,
As the information on the asset, the total amount of assets including current assets, the total amount of debt, the total amount of income including the amount of income from the asset, the total amount of expenditure including the amount of expenditure related to the asset, are collected,
From the information on the asset, select information on the investment property,
Compare the investment amount for the investment property and the current assets of each user,
While selecting a user who owns a liquid asset that can be invested in the investment amount,
An investment intermediary system for calculating and presenting, for the selected user, predicted amounts of total income, total expenditure, total assets, and total liabilities after investment, respectively. Calculating the total amount of taxable heritage based on the total amount of assets and total debt, calculating an estimated inheritance tax amount based on the total amount of taxable heritage,
2. The investment intermediary system according to claim 1, wherein an internal reserve amount is calculated based on the total income amount and the total expenditure amount. Information on assets from each user, including total assets including liquid assets, total liabilities, total income including income from assets, total expenditure including expenditure on assets, or a combination of two or more A first step of collecting
A second step of selecting information on the investment property from the information on the asset;
A third step of comparing the investment amount for the investment property with the liquid assets of each user;
A fourth step of selecting a user who owns a liquid asset that can be invested in the investment amount;
A fifth step of calculating a predicted amount for each of the total income, total expenditure, total assets, and total debt after the investment for the selected user. A sixth step of calculating a total amount of taxable heritage based on the total amount of assets and total debt, and calculating an estimated inheritance tax amount based on the total amount of taxable heritage;
7. The investment intermediation method according to claim 3, further comprising: a seventh step of calculating an internal reserve amount based on the total income amount and the total expenditure amount. A storage unit for storing information including total assets including current assets, total liabilities including assets, total income including assets, and total expenditure including expenditures relating to the assets, as information on assets collected from each user; ,
An input unit for inputting the information,
A process of selecting information on the investment property from the information, a process of comparing the investment amount of the investment property with the liquid assets of each user, a process of selecting a user who owns a liquid asset that can be invested in the investment amount, For the selected user, the process of calculating the estimated amount of the total income after the investment, the total expenditure, the total amount of the assets, and the total amount of the debt, respectively. A control unit that performs one or two or more processes of calculating an estimated inheritance tax amount based on the total heritage, calculating an internal reserve amount based on the total income and total expenditure,
An output unit for outputting a result generated by the control unit. Information on assets from each user, including total assets including liquid assets, total liabilities, total income including income from assets, total expenditure including expenditure on assets, or a combination of two or more Collecting the
Selecting information on the investment property from the information on the asset;
Comparing the investment amount for the investment property with the liquid assets of each user;
Selecting a user who owns a liquid asset that can be invested in the investment amount;
Calculating a predicted amount for each of the selected user for the total income, total expenditure, total assets, and total debt after the investment, and causing the computer to execute the steps. Calculating the total amount of taxable estate based on the total amount of assets and the total amount of debt, and calculating an estimated inheritance tax amount based on the total amount of taxable inheritance;
7. The investment intermediation program according to claim 6, further comprising: calculating an internal reserve amount based on the total income amount and the total expenditure amount.

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