JP2005092749A - Recovery possibility computing device - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a technology for efficiently computing recovery possibility in a consolidated taxation system. <P>SOLUTION: This recovery possibility computing device computing recovery possibility of deferred tax charges in the consolidated taxation system is provided with an input processing part, which inputs current tax matter information including information about a carryover balance of deficit of a parent company and each company in its consolidated group and future tax matter information including information about a taxable income before solving a future subtraction temporary difference and a future subtraction temporary difference solving amount and stores theses information in a storage means, and a recovery possibility computing part computing a consolidated income based on the values of the taxable income before solving a future subtraction temporary difference and the future subtraction temporary difference solving amount, storing the computed consolidated income in a storage means, reading a corresponding recovery possibility computing case formula from the storage means for each of the values of the consolidated income, the taxable income before solving a future subtraction temporary difference, and the future subtraction temporary difference solving amount stored in the storage means, and computing recovery possibility according to the read formula with consideration given to all the factors related to recovery of the deferred tax charges. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention relates to a recoverability calculation apparatus for calculating recoverability of deferred tax assets, and more particularly to calculation of recoverability of deferred tax assets in a consolidated tax payment system related to consolidated tax amount calculation and tax effect accounting processing in the consolidated tax payment system. The present invention relates to a technique that is effective when applied to a recoverability calculation device that realizes the above.

  Consolidated tax payment is a completely new system that has been implemented since FY 2002. Among them, documents related to tax effect accounting including calculation of recoverability of deferred tax assets are limited to Non-Patent Documents 1 to 5 below.

  Non-Patent Document 1 describes the basic handling of tax effect accounting in the consolidated tax payment system, and Non-Patent Document 2 describes how to calculate the recoverability of deferred tax assets and the handling of resident tax and business tax. Non-Patent Document 3 describes a more detailed concept of recoverability calculation, and Non-Patent Document 4 comprehensively describes guidelines for determining recoverability in response to Non-Patent Documents 1 and 2. Non-Patent Document 5 describes a part of a specific calculation procedure and a calculation example.

  However, there is no document / technical document that describes the systematic and detailed calculation procedure and the configuration of the information processing system for calculating the recoverability of deferred tax assets in the consolidated tax payment system. For inventions related to information processing systems that integrate functions such as tax amount calculation, tax return output, tax effect calculation (excluding recoverability) in the consolidated tax payment system, Japanese Patent Application No. 2003 filed earlier by the present applicant. No. 002244.

“Current handling of tax effect accounting when applying the consolidated tax payment system (Part 1)” Business Response Report No. 5, Corporate Accounting Standards Committee, October 9, 2002 "Current handling of tax effect accounting when applying the consolidated tax payment system (Part 2)" Business Response Report No. 7, Corporate Accounting Standards Committee, February 6, 2003 "Tax Effect Accounting Q & A for Consolidated Tax Payments-First to Sixth" Weekly Management Finance, No. 2604 (H14.12.23) to No.2616 (H15.3.24) “Handling of tax effect accounting when applying consolidated tax system” Corporate Accounting Standards Committee, Financial Accounting Standards Organization, March 2003 Seminar Material “Tax Effect Accounting of Consolidated Tax Payment System” Seminar: Outlook for Consolidated Tax Payment System and Hitachi Consolidated Tax Payment Solution, March 19, 2003

  The recoverability calculation for deferred tax assets is an estimate of how much deferred tax assets that have been denied deduction in a given fiscal year can be recovered as a tax reduction to be paid in the future business year. The idea is the same as the single tax payment system.

However, the following issues arise in the calculation of recoverability under the consolidated tax system.
(1) In the single tax payment system, the recoverability calculation can be executed independently for each individual company. However, in the consolidated tax payment system, the estimated taxable income of each individual company changes depending on the consolidated income value of the consolidated group as a whole. . Therefore, it is necessary to collect data related to the retrievability calculation from each individual company and perform calculation for the entire consolidated group.

(2) In collecting the above data, it is necessary to unify the definition of each data item within the group in order to perform profit and loss for the entire consolidated group. In particular, adjustment items related to the temporary difference balance, which plays a central role in the calculation of recoverability, have often been arbitrarily defined by individual companies. For this reason, even if these data are collected, simple summation cannot be performed due to differences in the definition and meaning of the adjustment items, and there is a problem that it is practically difficult to calculate profits and losses for the entire consolidated group.

(3) Generally, the total recoverable amount of the virtual corporation “Consolidated taxpayer” and the total recoverable amount of each individual company are different from each other, and it is necessary to calculate the difference.

(4) According to the above (1) to (3), it is necessary to calculate the recoverability for each consolidated company and each individual company over the future business year of up to 5 years. In addition, since the data of each individual company affects the entire consolidated group, it is necessary to recalculate the entire consolidated group for data fraud and input omissions, unless the consolidated group is a small group of 2 to 3 companies. Implementation by hand calculation becomes very difficult.

  An object of the present invention is to provide a technique capable of solving the above-described problems and efficiently performing the recoverability calculation in the consolidated tax payment system.

  The present invention is a recoverability calculation device for calculating recoverability of deferred tax assets in a consolidated tax payment system, wherein deferred tax is determined according to consolidated income, taxable income before deducting temporary deductible temporary differences, and future deductible temporary difference resolving amounts. The recoverability calculation takes into account all factors related to asset recovery.

  In the recoverability calculation device of the present invention, first, current tax information including information on the balance of loss carried forward of the parent company and each individual company in its consolidated group, taxable income before resolving future deductible temporary differences, and future deductible temporary difference resolved amounts The future tax information including this information is input and stored in the storage means.

  Then, the consolidated income is calculated based on the taxable income before the future subtraction temporary difference elimination and the value of the future subtraction temporary difference elimination amount stored in the storage means and stored in the storage means.

  Next, the recoverability calculation processing case table that defines the recoverability calculation processing according to the respective values of consolidated income, taxable income before resolving future deductible temporary differences, and future deductible temporary difference resolving amounts is shown in the table. Is stored in advance in the storage means, with reference to the storage means storing the stored income, the consolidated income stored in the storage means, the taxable income before resolving the future subtraction temporary difference, and the future subtraction temporary difference resolving amount. Compared with the contents of the recoverability calculation processing case table that is being used to find out which case corresponds to each value, and according to the formula stored in the storage area associated with that case Execute recovery amount calculation.

  Accordingly, in the present invention, all factors related to recovery of deferred tax assets, recovery of temporary difference elimination amount based on future estimated taxable income, recovery of temporary difference recovery amount from loss conversion amount, It is possible to efficiently calculate the recoverability in consideration of the recovery from the balance carried forward of the resident tax deficit / business tax deficit and the recovery from the foreign tax credit carried forward at the end of the period.

The following effects can be expected by using the deferred tax asset recoverability calculation device realized in the present invention in the consolidated tax payment system.
(1) By collecting the necessary data related to recoverability from each individual company and calculating the consolidated income including profit and loss, it is possible to calculate the exact recoverable amount for the entire consolidated group and each individual company.
(2) By coordinating with the consolidated tax payment system that has the adjustment item master that enables the unified input of each adjustment item within the consolidated group, the temporary difference adjustment item data entered in the filing process is re-appeared in the recoverability calculation. Be available. Since adjustment items are input with reference to the adjustment item master, there is no discrepancy in definition and meaning among individual companies, and it is possible to easily calculate the profit and loss for the entire consolidated group.
(3) It is possible to calculate the total amount of recoverable amounts by consolidated taxpayers, the total recoverable amount of each individual company, and the difference between them.
(4) If only necessary data is input, hundreds of companies can perform retrievability calculation any number of times.

  In the following, a recoverability calculation apparatus according to an embodiment for calculating the recoverability of deferred tax assets in the consolidated tax payment system will be described.

  FIG. 1 is a diagram showing the overall configuration of the system of this embodiment. As shown in FIG. 1, the recoverability calculation device 10 of this embodiment includes an input processing unit 11 and a recoverability calculation processing unit 12.

  The input processing unit 11 includes current tax information including information on the balance of loss carryforwards of the parent corporation and each individual company in the consolidated group, and future information including information on taxable income before resolving future deductible temporary differences and future deducted temporary differences. A processing unit that inputs tax information and stores it in a storage means such as a memory.

  The recoverability calculation processing unit 12 calculates the consolidated income based on the taxable income before the future subtraction temporary difference elimination and the value of the future subtraction temporary difference elimination amount stored in the storage means, and stores them in the storage means. Retrieving deferred tax assets by reading the calculation formulas of the corresponding recoverability calculation processing cases for each value of consolidated income, taxable income before deducting temporary deductible temporary differences, and future deductible temporary difference resolving amounts stored in Recovery of temporary differences due to future estimated taxable income, recovery of temporary differences recovered from loss conversion amount, consolidated loss / resident tax loss / business tax loss carryforward balance at the end of the period It is a processing unit that performs recovery calculation considering recovery and recovery from foreign tax credit carried forward at the end of the period.

  A program for causing the recoverability calculator 10 to function as the input processor 11 and the recoverability calculator 12 is recorded on a recording medium such as a CD-ROM, stored on a magnetic disk, etc., and then loaded into a memory. Shall be executed. The recording medium for recording the program may be a recording medium other than the CD-ROM. The program may be used by installing it from the recording medium into the information processing apparatus, or the program may be used by accessing the recording medium through a network.

  The consolidated tax payment system 7 has an aggregation / conversion processing unit 13. The tabulation / conversion processing unit 13 is a processing unit that tabulates the tax information 6 for reporting used in the consolidated tax payment processing, converts it into the current tax information 1, and outputs it to the recoverability calculation device.

  A program for causing the consolidated tax payment system 7 to function as the tabulation / conversion processing unit 13 is recorded on a recording medium such as a CD-ROM and stored in a magnetic disk or the like, and then loaded into a memory and executed. The recording medium for recording the program may be a recording medium other than the CD-ROM. The program may be used by installing it from the recording medium into the information processing apparatus, or the program may be used by accessing the recording medium through a network.

  As shown in Fig. 1, Type 1 "Independent Recoverability Calculation" inputs current tax information 1 and future tax information 2 necessary for recoverability calculation, performs recoverability calculation 3, and displays the calculation result. Output to the calculation result storage DB 4, and output the analysis form 5 with reference to the calculation result storage DB 4.

In Type 2, “Consolidated Tax Payment System Linked Recoverability Calculation”, the processing of Recoverability Calculation 3 to Analysis Form 5 is the same as Type 1, but the tax amount calculation / declaration output function in the consolidated tax payment system and Processing is performed in cooperation with a consolidated tax payment system 7 having an adjustment item master 8 that enables unified input of tax adjustment items. When carrying out filing using the consolidated tax payment system 7, the adjustment item master 8 is referred to, and the tax information 6 for filing is input according to the adjustment items that are unified and managed throughout the consolidated group. It is possible to output the current tax information 1 by converting the information aggregated and classified in the aggregation / conversion processing unit 13. Therefore, in Type 2, there is an advantage that it is not necessary to reuse the tax information 6 for tax return entered for the tax return and to input the current tax information 1 again for the recoverability calculation 3. .
The recoverability calculation device of this embodiment can be applied to either processing form.

  Next, the scope of calculation of deferred tax asset recoverability is described.

  FIG. 2 is a diagram showing a basic concept of the deferred tax asset recoverability calculation range of the present embodiment. The recovery of deferred tax assets is the effect of tax reductions to be paid in the future, and the target tax items are consolidated corporate tax, corporate inhabitant tax, and business tax. Therefore, in the future business year, the reduction of these tax amounts due to the reversal of deferred tax assets will be the recovered amount 20 for the temporary difference resolution.

  At the end of the current fiscal year, if there is a loss balance carried forward for each tax item, deducting it in the future business year (including deductions) will result in a tax reduction effect. The collection amount 21 in the balance is assumed. If taxable income in the future business year becomes negative due to the elimination of the temporary difference, no tax will be generated. This is called the loss conversion amount due to the difference elimination. The deficit money conversion amount means the occurrence of a new deficit money, and the recovery from the new deficit money is set as a recovery amount 23 for the deficit money conversion amount. The recovery amount 23 for the lost money conversion amount is considered as a part of the recovery amount 20 in the temporary difference elimination in a broad sense because the elimination of the temporary difference is the root cause.

  The recovery amount 20 for the above temporary difference elimination, the recovery amount 21 at the balance of the deficit at the end of the current period, and the recovery amount 23 for the loss conversion amount are calculated for each individual company over the next five years. On the other hand, in the recovery amount 22 under the foreign tax credit, the tax reduction due to the foreign tax credit carry forward is calculated for the consolidated group as a whole over the next five years. The collection possibility calculation is completely independent of the collection amount 21 in the gold balance.

  In the present embodiment, the recoverability 20 of the above-mentioned temporary difference elimination, the recovery amount 21 at the end of the current fiscal period, the recovery amount 22 of the foreign tax deduction, and the recovery amount 23 for the loss conversion amount Calculate However, since the recovery amount 22 in the foreign tax deduction is obtained in the known consolidated tax calculation process, the detailed procedure is omitted below.

  FIG. 3 is a diagram showing an overall calculation flow of the recoverability calculation device 10 of the present embodiment. In step 1 of FIG. 3, the input processing unit 11 of the recoverability calculation device 10 accepts the input of the current tax information 1 which is data as of the end of the current period, collects the information, and stores it in a storage means such as a memory. Store. The collected information includes seven types of data (1) to (7) shown in FIG. 3. The input department 30 in FIG. 3 means where to input the data. Entered by corporation, “Each individual company” entered by each individual company, “Each individual company / system” entered by each individual company when implemented with Type 1 in FIG. 1, and output by consolidated tax payment system 7 when implemented with Type 2 It means to input the result.

  In step 2, the input processing unit 11 receives input of future tax information 2 which is data related to the future business year, collects the information, and stores it in a storage means such as a memory. The collected information includes nine types (8) to (16) shown in FIG. However, (11) Tax planning data in (10) is already added to taxable income 31 before deducting temporary deductible temporary differences. (13) Future estimated taxable income is calculated from (11) and (12). And

  In step 3, the recoverability calculation processing unit 12 calculates the recovery amount 20 for each individual company by resolving temporary differences, the recovery amount 21 at the balance of the deficit at the end of the current period, and the recovery amount 23 for the loss conversion amount on an income basis. Calculate over 5 years of the year.

  Next, in step 4, the individual company recovery amount obtained in step 3 is simply added, and a difference calculation between the recovery amount and the simple combined value at the consolidated tax paying entity and a recovery amount calculation 32 with foreign tax deduction are executed. The calculation of the recovery amount with foreign tax credits is carried out with reference to the data in step 1 (6) and step 2 (15) (16), but the calculation procedure is the same as the normal consolidated tax payment calculation. Details are omitted.

In step 5, each collection amount calculated in step 3 and step 4 is converted into a tax amount base at the effective tax rate of (7). Thereafter, with reference to the data of (14), the tax deduction 33 is performed from the tax-based collection amount.
Finally, in step 6, a detailed report of the expected recovery amount is output.

  Next, a specific calculation method of the recovery amount 20 at the time of resolving the temporary difference, the recovery amount 21 at the balance at the end of the current period and the recovery amount 23 for the loss conversion amount will be described. In these calculations, factors such as estimated taxable income and temporary differences resolved in each future business year, consolidated income in each future business year, balance of loss carryforwards at the end of the current period are closely related to each other, and are extremely complex. Processing is required.

  Therefore, when considering the cases according to the state of the factors affecting the calculation processing, it is found that there are 7 patterns in total as shown in the table of FIG.

  FIG. 12 is a diagram illustrating an example of a recoverability calculation processing case table according to the present embodiment. In the table, the taxable income before deducting future deductible temporary differences (B) 41, the future deductible temporary difference resolved amount (C) 42, and the estimated future taxable income (D) 43 are shown in (11), (12), ( Same as 13). The consolidated income (A) 44 means the estimated future taxable income obtained by adding the estimated future taxable income (D) 43 of each individual company for the entire consolidated group. Here, the function Min [] in the table indicates the minimum value among the values in the parentheses.

  The factor to be considered for the entire consolidated group is the sign of consolidated income (A) 44. In the case of A ≧ 0, the recovery amount by deduction (including deductions) from the balance of the consolidated loss carryforward is calculated. In the case of A <0, a new consolidated loss is generated, and the consolidated loss individual attribution amount (E) 45 is calculated from the future deductible temporary difference elimination amount (C) 42. At the same time, the consolidated loss loss conversion amount is calculated from the temporary difference elimination amount, and the calculation formula is as shown in each case of the recoverability calculation processing case table.

  Conversion to the consolidated deficit occurs only in cases 2 and 3, and the relationship of the consolidated deficit individual attribution (E) ≧ the conversion of the consolidated deficit is always established. The recovery of the consolidated loss loss is realized by deduction from the balance of the balance loss carry forward in the relevant business year when there is another future business year in which A ≧ 0.

  The factor that should be taken into account for each individual company is the sign of taxable income (B) 41 before resolving future deductible temporary differences. In the case of B <0, resident tax and business tax are not collected, but corporate tax needs to be calculated by collecting the amount of tax received from another individual company. At the same time, it is necessary to calculate the amount converted to resident tax deficit and business tax deficit. It should be noted that the deduction / accrual / loss conversion of the consolidated loss is determined by the sign of consolidated income (A) 44, which is the estimated taxable income of the entire consolidated group, and is therefore not related to the sign of B.

  The case of B ≧ 0 is the most complicated. First, the sign of future estimated taxable income (D) 43 changes depending on the size of the future subtraction temporary difference elimination amount (C) 42. Furthermore, cases are classified according to the sign of A. For each case, the amount collected of corporate tax / resident tax / business tax, deduction / conversion of consolidated loss, deduction / conversion of resident tax loss, business Tax deduction deduction / conversion amount changes.

  If A ≥ 0, the consolidated taxable deduction (F) 46 is subtracted to calculate the estimated future taxable income (D) 43 (= B-C-F). In calculating the conversion amount, taxable income before deducting consolidated loss (= BC) is considered as the income standard.

  Considering all the above case classifications, there are a total of 7 cases as shown in the recoverability calculation processing case table, and the recovery amount is calculated for each case. In addition, the concept of recoverability calculation in each case is shown in FIG. 4 for cases 1 to 3, and in FIG. 5 for cases 4 to 7.

  FIG. 4 is a diagram showing the concept of the recoverability calculation for cases 1 to 3 of this embodiment. In FIG. 4, Case 1 B ≧ 0, C ≦ B, A <0, Case 2 B ≧ 0, C> B, A <0, Case 3 B <0, A <0. Represents the concept of calculation of recoverability in each case.

  FIG. 5 is a diagram showing the concept of the recoverability calculation for cases 4 to 7 of the present embodiment. In FIG. 5, when B ≧ 0, C ≦ B, and A ≧ 0 in case 4, B ≧ 0, C ≦ B, and A ≧ 0 in case 5, B ≧ 0, and C> B, A in case 6 In the case of ≧ 0, the case of B <0 in case 7 and the case of A ≧ 0 represent the concept of calculation of the recoverability in each case.

  FIG. 6 is a diagram showing an outline of the processing for generating / deducting a consolidated loss according to this embodiment. In the process of generating and deducting consolidated loss in Figure 6, the scope of consideration is the future business year X to (X + 5) years for each individual company.

  In the case of consolidated income (A) 44 in fiscal year X where A ≧ 0, the consolidated loss can be deducted (deductible). Make a deduction. The consolidated loss is managed by year of occurrence and deducted sequentially from the old year of occurrence. In addition, the loss process 62 is performed because the loss of more than 5 years from the year of occurrence is not deductible.

  If the consolidated income (A) 44 in fiscal year X is A <0, a new consolidated loss will occur. Therefore, the individual loss attributable to the individual company will be calculated and The balance 61 is carried forward to the next period.

  By repeating the same process until the (X + 5) fiscal year, the deduction amount (collected amount) for each individual company in each future business year, and the consolidated loss individual attribution balance by individual year of occurrence at the end of the (X + 5) fiscal year Determine. The above process is described in detail except for the disappearance process 62 as shown in FIG.

  FIG. 7 is a diagram showing the details of the processing for generating / deducting a linked loss according to this embodiment. First, in the sign determination process 70 of the consolidated income A, the value of the consolidated income A stored in the storage means such as a memory is checked. If A ≧ 0, the loss carryforward deduction process is performed. Perform generation processing.

  In the case of A ≧ 0, as described above, first, the deduction processing 71 of the balance loss carried forward in the 5th period is performed in order to deduct from the deficit in the oldest (5th period) occurrence year. In the deduction processing 71 of the balance of operating loss before the 5th fiscal period, based on the consolidated loss individual attribution balance of the relevant fiscal year, calculation of the total consolidated group deduction amount, update and deduction of the consolidated loss individual attribution balance of each individual company The remaining A1 is calculated.

  That is, first, the value of the individual attribution balance of individual company i's (X-5) deficit occurred is substituted into variable R5i, and the sum is calculated to carry forward balance of deficit accrued for (X-5) year. After calculating TR5, the smaller value of TR5 and consolidated income A is substituted into variable TF5 as a deduction from the loss incurred in the (X-5) fiscal year for the entire consolidation. After that, R5i / TR5 × TF5 is calculated to calculate a deduction F5i from the individual attribution balance of the deficit incurred in (X-5) of individual company i, and by subtracting F5i from R5i, X-5) The individual attribution balance R5i of the deficit generated in the fiscal year is updated, A-TF5 is calculated and substituted into the variable A1.

  Next, in the determination process 72 of A1 = 0, the value of the calculated remaining deduction A1 is checked. If A1 = 0, a deduction equal to the value of the consolidated income A is realized, and the process ends. Further, if A1> 0, the value of A cannot be deducted from the balance of loss carried forward in the previous five terms, and the deduction processing 73 of the balance of loss carried forward in the fourth term is performed. The processing content is the same as in the case before the fifth period.

  Next, in the determination process 74 of A2 = 0, the value of the remaining deduction A2 that is the result of the deduction process 73 of the balance loss carried forward 4 periods is checked. If A2 = 0, the process ends, and A2> If it is 0, the deduction processing of the balance carried forward in the previous three quarters will be carried out. In the same manner, credits will be deducted sequentially from the loss generated in the previous three, two, one and three periods. In addition, when a deduction balance A5> 0 is generated as a result of the deduction processing 75 of the balance loss carried forward one period before, the remaining deduction is not collected.

  On the other hand, when A <0 in the sign determination process 70 of the consolidated income A, the balance carry-over balance setting process 76 of the consolidated loss generated in the X year is executed. The content of the processing is the setting of the individual loss balance for each year of the consolidated loss generated in the X year, and only the individual company for which the estimated taxable income D in the X year is negative is distributed proportionally to the loss generated in the X year (D Individual companies with ≧ 0 have individual attribution balance = 0). Note that no deduction occurs because the consolidated income A <0, and the balance of individual loss generated in year X set in the balance carry-over balance setting process 76 in year X is carried forward to the next period.

  Next, we will describe the process of generating and deducting resident tax deficits. The inhabitant tax here refers to a corporate inhabitant tax with the corporate tax amount as the taxable standard. Therefore, the resident tax deficit is precisely composed of three types of consolidated deficit individual attribution amount, deductible individual attribution amount and deductible individual attribution adjustment amount. Call it "gold".

  FIG. 8 is a diagram showing an outline of the resident tax deficit generation / subtraction process of this embodiment. In the case of the resident tax deficit in FIG. 8, there is a difference in that it is divided into deduction or accrual by the sign of the future estimated taxable income (D) 43 of each individual company, not the consolidated income (A). Other processing is the same as for the consolidated loss.

  FIG. 9 is a diagram showing an outline of the business tax deficit deduction processing of the present embodiment. In the case of the business tax deficit in FIG. 9, the taxable income before deduction of consolidated deficit 90 (= taxable income before resolving future deductible temporary difference (B) 41-future deducted temporary difference resolving amount (C) 42) is processed. It becomes a judgment standard and is divided into deduction or occurrence. Other processing is the same as for the consolidated loss.

  In the new occurrence of consolidated loss, resident tax deficit and resident tax deficit as described above in the future business year, the loss converted from the deductible temporary difference elimination amount (C) 42 and its recovery It is necessary to calculate the amount. As shown in the recoverability calculation processing case table, the consolidated loss conversion amount occurs in cases 2 and 3, and the inhabitant tax loss conversion amount H and the business tax loss conversion amount M occur. Are cases 2, 3, 6 and 7, and the conversion amount is calculated by the calculation formula in the table.

  On the other hand, when considering the recovery from the loss conversion amount, it is essential to consider the ratio of the loss conversion amount to the consolidated loss, inhabitant tax loss and business tax loss generated in a certain future business year. . This is because, for example, as shown in case 3 of FIG. 4, the conversion of the consolidated deficit (= C) <consolidated deficit individual attribution amount E occurs. This is because there is a factor of taxable income B <0 before elimination of temporary differences, as in Case 3, in addition to elimination of subtraction temporary differences. The same applies to the loss conversion of resident tax and business tax.

  Therefore, consolidated loss, inhabitant tax loss, and business tax loss incurred in a future business year generally need to be considered as a mixture of lost loss conversion due to temporary difference elimination and loss due to other reasons. There is. Therefore, when the loss is deducted in another future business year, a problem of estimating the loss conversion amount in the deducted amount occurs, and the estimation process is shown in FIG.

  FIG. 10 is a diagram showing an overview of the processing for estimating the loss conversion amount according to the present embodiment. As shown in FIG. 10, there are two estimation processes.

(1) Proportional collection process based on temporary difference content rate As shown in Fig. 10, if a temporary difference conversion to a consolidated loss, business tax loss, or resident tax loss occurs in a certain future business year, the loss amount ( Y) 100, the amount of loss conversion (W) 101, and the balance carried forward (Z) 102 in the final evaluation business year are calculated. Here, the final evaluation fiscal year is the final fiscal year that is the target of the recoverability calculation. For example, if the recoverability calculation period is from fiscal year X to (X + 5), fiscal year (X + 5) is the final evaluation fiscal year. A certain future business year is any year from X to (X + 5).

  Next, when f = W / Y is calculated as the temporary difference content ratio 103, and the loss generated in the future business year is deducted from the following period, the loss conversion amount is proportionally increased with the temporary difference content ratio 103. Think of it as a deduction. Therefore, if the balance carried forward (Z) 102 in the final evaluation fiscal year is obtained, the deduction (recovery) amount of the lost money conversion amount (W) 101 = W−f × Z.

(2) Priority collection of deficit due to other reasons Another approach is to prioritize deficit due to other reasons (such as when taxable income B before resolving temporary differences is already negative). There are things to deduct.

  In this process, the recovery amount of lost gold conversion differs depending on the size of W and Z. In the process 104 when Z ≧ W, the entire amount of the balance carried forward for the deficit due to other reasons is not collected, and naturally, the deduction (recovery) amount from the deficit conversion amount (W) 101 is zero. In the process 105 when Z <W, all the loss due to other reasons has been recovered, and the deduction (recovery) amount of the loss conversion amount (W) 101 = W−Z.

  Which method is used is an accounting problem, but the recoverability calculation system needs to be able to select and execute both calculations. For this reason, it is assumed that the recoverability calculation device 10 of the present embodiment can execute either of the two processes according to a selection instruction from the user.

  FIG. 11 is a diagram showing a detailed processing flow of step 3 in FIG. 3 of the present embodiment. As the input data in the process of FIG. 11, the current tax information 1 and the future tax information 2 stored in the storage means such as a memory by the input processing unit 11 are used.

  First, in step 110, the recoverability calculation processing unit 12 sets parameters for performing repeated calculation for five years from the future business year X to (X + 5), and proceeds to step 111.

  In step 111, the first preparation process in each fiscal year is executed. In this preparation process, with reference to (8) (future joining / leaving information) in FIG. 3, a calculation target company for the current year is set. Next, on the basis of the value of (11) taxable income before resolving temporary deductible temporary differences and (12) value of resolving future deductible temporary differences stored in the storage means, estimated taxable income after resolving future deductible temporary differences for each individual company ( 13) = (11) − (12) is calculated, and the estimated future taxable income (13) is added up for the entire consolidated group to calculate the consolidated income (A) 44 and stored in the memory or the like.

  Next, in step 112, parameters for performing repeated calculation for each individual company in the current year are set, and the process proceeds to step 113.

  In step 113, a collectable amount calculation for each individual company is executed. That is, in the process of step 113, the values of the consolidated income (A) 44, the taxable income before the future subtraction temporary difference elimination (B) 41 and the future subtraction temporary difference elimination amount (C) 42 stored in the storage means are obtained. With reference to the table, it is determined which of the cases in the recoverability calculation processing case table shown in FIG. 12 is stored in the storage means such as a memory. Then, the calculation formula stored in the storage area associated with the corresponding case is read, and the collection amount calculation is executed according to the calculation formula.

  For example, when the consolidated income (A) 44 stored in the memory is 0 or more, that is, when deduction of the consolidated loss is generated (cases 4 to 7 in the recoverability calculation processing case table), FIG. The deduction process and the balance-end carry-over balance update process for the consolidated loss are performed according to the procedure shown.

  In addition, when the estimated future taxable income (D) calculated according to the recoverability calculation processing case table is 0 or more, that is, when a resident tax or business tax deficit is deducted (recoverability calculation processing case Similarly to the cases 1 and 4) in the table, and the consolidated loss loss deduction process, the deduction process and the resident tax and business tax loss balance end-of-period carryover balance update process are performed according to the procedure shown in FIGS.

  On the other hand, if the consolidated income (A) 44 stored in the memory is less than 0, that is, if a new consolidated loss is generated (cases 2 and 3 in the recoverability calculation processing case table), the consolidated loss is Calculate the individual attribution amount and the consolidated loss conversion amount, and use it as the balance for the next period.

  Further, when the estimated future taxable income (D) calculated according to the recoverability calculation processing case table is less than 0, that is, when a new resident tax / business tax deficit occurs (recoverability calculation processing case Cases 2, 3, 5, 6 and 7 in the table, resident tax / business tax deficit balance (individual tax amount balance to be deducted) and resident tax / business tax deficit conversion amount are calculated and used as the balance for the next period .

  In addition, regarding the calculation different for each case, the calculation is performed according to a calculation formula stored in the storage area associated with the corresponding case in the recoverability calculation processing case table of FIG.

  When all the repeated calculations of Step 110 and Step 112 are completed, the process proceeds to Step 114, and the possibility of recovering from the carryover loss and loss conversion is executed.

  The amount recovered from the carry-forward loss is the sum of the deduction by company for each fiscal year calculated in step 113 for the balance carried forward for each year of consolidated loss, inhabitant tax loss and business tax loss. Ask for. The amount recovered from the temporary difference converted to the consolidated loss, resident tax loss and business tax loss has already been calculated as the balance carried forward at the end of (X + 5). Ask for.

  Below, the input mode at the time of inputting the data for performing collection possibility calculation in this embodiment is demonstrated.

  FIG. 13 is a diagram illustrating an example of an input format of a target period for collection possibility calculation according to the present embodiment. As shown in FIG. 13, in the input form of the target period for the collectability calculation, the start date and end date of the current fiscal year are input. The future business year is a row from +1 year to +5 year, and the start date and end date are also input. Generally, +1 year is set from the next term of the current fiscal year.

  FIG. 14 is a diagram showing an example of an input format of (8) future joining / leaving information in FIG. 3 of the present embodiment. As shown in Fig. 14, in the future entry / exit information input form, enter the entry / exit classification and scheduled time for each consolidated subsidiary (individual company). .

  FIG. 15 is a diagram showing an example of the input format of (10) tax planning data in FIG. 3 of the present embodiment. As shown in FIG. 15, in the tax planning data input form, a schedule that affects the tax amount such as asset transfer is entered.

  FIG. 16 is a diagram showing an example of an input mode of (9) exemplary division information in FIG. 3 of the present embodiment. As shown in FIG. 16, in the input format of the example classification information, the example classification is input for each corporate tax and local tax for each consolidated subsidiary (individual company). The example classification is the collection calculated in step 5 of Fig. 3 for temporary differences that cannot be scheduled (temporary differences in which the fiscal year to be resolved cannot be identified) and long-term potential temporary differences (temporary differences that cannot be resolved in 5 years). Used to determine whether or not to finally record the amount.

  FIG. 17 is a diagram showing an example of an input format related to future estimated income at each individual company of this embodiment. In the input format related to estimated future income at each individual company, the value for the future five years is input for profit 240 before tax. Although FIG. 17 shows an example of style up to +1 year, it is assumed that there is an input field up to +5 in the actual input process, and the same applies to FIGS.

  FIG. 18 is a diagram illustrating an example of an input style of the temporary difference next leaf according to the present embodiment. It is assumed that the temporary difference 241 of expected occurrence in each fiscal year is a specification in which the total value is transferred to the temporary difference 241 if details are input in the temporary difference next leaf of FIG.

FIG. 19 is a diagram illustrating an example of an input format for the permanent difference next leaf according to the present embodiment. In the input of the permanent difference 242 performed next to the temporary difference 241, it is assumed that the total value is transferred to the permanent difference 242 if the detailed input is performed by the permanent difference next leaf input of FIG. 19.
In the future estimated taxable income information of FIG. 17, the taxable income (B) 41 before the future subtraction temporary difference elimination is calculated and displayed by the above input.

FIG. 20 is a diagram showing an example of an input format for the future subtraction temporary difference next leaf of this embodiment. In the input of the future subtraction temporary difference elimination amount (C) 42, the details are entered in the future subtraction temporary difference next leaf input of FIG. 20, but if the business year of the elimination of the temporary difference cannot be specified, the scheduling of FIG. It is assumed that the column 270 is checked.
In the future estimated taxable income information of FIG. 17, the estimated future taxable income (D) 43 after the future subtraction temporary difference elimination is calculated and displayed by the above input.

  FIG. 21 is a diagram showing an example of an input format for the future estimated special tax credit of this embodiment. As shown in FIG. 21, in the future estimated special tax credit input format, special tax credit information is input for each company and for each credit category.

  FIG. 22 is a diagram showing an example of an input format for future estimated foreign income according to this embodiment. As shown in FIG. 22, in the input form of future estimated foreign income, information on foreign income is inputted for each individual company.

  FIG. 23 is a diagram showing an example of an input format for a foreign tax amount that is assumed to be estimated in the present embodiment. As shown in FIG. 23, in the form of entering the estimated foreign tax amount to be estimated in the future, information such as the estimated amount of foreign corporation tax paid by individual company is entered.

  Both the future estimated foreign income input form of FIG. 22 and the estimated future foreign payment amount input form of FIG. 23 are used for the calculation of the recoverability of the foreign tax credit.

  Hereinafter, an output format of the result output when the recoverability calculation is executed in the present embodiment will be described.

  FIG. 24 is a diagram illustrating an example of an output format of the uncollected amount calculation table after conversion of deficit money related to the future subtraction temporary difference elimination amount of the present embodiment. In FIG. 24, the format example is up to +2 years. However, in the actual output process, in a subsidiary A, the future deductible temporary difference balance at the end of the current period is from (current +1) to (current +5). The collection amount for the five years of the fiscal year shall be output.

  In FIG. 24, the elimination amount 310 in each table in the table means the recovery amount 20 in the temporary difference elimination of FIG. 2 (however, the recovery from the deficit conversion is assumed to be 100%). Suppose).

  Since the distribution amount 311 means an uncollected distribution amount among the loss conversion amounts in each year, (resolved amount 310−allocation amount 311) is an actual collection amount in each year.

  The deficit generation amount 312 means the deficit generation amount due to all factors including the conversion of the deficit due to the temporary difference elimination. The next line after the amount of loss 312 represents the balance of the loss at the end of the final evaluation of the loss 312 (in this example, the current period +5). This corresponds to the balance (Z) 102. Therefore, the uncollected amount and the allocated amount 311 are calculated based on this value.

  FIG. 25 is a diagram showing an example of output format of consolidated loss deduction (collection) / generation and balance carried forward according to this embodiment. FIG. 25 shows the output format of the balance loss deduction (collection) / occurrence and balance carried forward in each future business year described in FIG. Note that FIG. 25 shows an output example for one year, but it is assumed that there is an output column for other years in the actual output processing, and the same applies to FIGS. 26 and 27.

  FIG. 26 is a diagram showing an example of output tax loss deduction (collection) / generation and balance carried forward according to the present embodiment. FIG. 26 shows the output format of business tax deficit deduction (collection) / occurrence and balance carried forward in each future business year described in FIG.

  FIG. 27 is a diagram showing an example of an output format of the resident tax deficit deduction (collection) / generation and balance carried forward according to the present embodiment. FIG. 27 shows the output format of the resident tax deficit deduction (collection) / occurrence and the balance carried forward in each future business year described in FIG.

  FIG. 28 is a diagram showing an output format example of a list of recoverable amount calculation results of the present embodiment. FIG. 28 shows an output form of a list of recoverable amount calculation results in consideration of all the factors related to recoverability described in FIG.

  As described above, according to the recoverability calculation device of the present embodiment, all factors related to recovery of deferred tax assets according to consolidated income, taxable income before deducting temporary deductible temporary differences, and future deductible temporary difference resolved amounts are calculated. Since the collectability calculation is taken into account, the collectability calculation in the consolidated tax payment system can be performed efficiently.

It is a figure which shows the whole structure of this system of this embodiment. It is a figure which shows the basic idea of the collection possibility calculation range of a deferred tax asset of this embodiment. It is a figure which shows the whole calculation flow of the collection possibility calculation apparatus 10 of this embodiment. It is a figure which shows the view of the collection possibility calculation of cases 1-3 of this embodiment. It is a figure which shows the view of the collection possibility calculation of cases 4-7 of this embodiment. It is a figure which shows the outline | summary of the generation | occurrence | production / subtraction process of the connection loss of this embodiment. It is a figure which shows the detail of the generation | occurrence | production / subtraction process of the connection loss money of this embodiment. It is a figure which shows the outline | summary of the generation | occurrence | production / subtraction process of the resident tax deficit money of this embodiment. It is a figure which shows the outline | summary of the deduction process of the business tax deficit of this embodiment. It is a figure which shows the outline | summary of the estimation process of the loss conversion amount of this embodiment. It is a figure which shows the detailed processing flow of step 3 of FIG. 3 of this embodiment. It is a figure which shows the example of the collection | recoverability calculation processing case table | surface of this embodiment. It is a figure which shows the example of an input style of the object period of the collection | recovery calculation of this embodiment. It is a figure which shows the example of an input style of (8) future joining / leaving information of FIG. 3 of this embodiment. It is a figure which shows the example of an input style of (10) tax planning data of FIG. 3 of this embodiment. It is a figure which shows the example of an input style of (9) example division information of FIG. 3 of this embodiment. It is a figure which shows the example of an input style of the future estimated income relationship in each individual company of this embodiment. It is a figure which shows the input style example of the temporary difference next leaf of this embodiment. It is a figure which shows the example of an input style of the permanent difference next leaf of this embodiment. It is a figure which shows the example of an input style of the future subtraction temporary difference next leaf of this embodiment. It is a figure which shows the example of an input style of future estimate special tax credit of this embodiment. It is a figure which shows the example of an input style of the future estimated foreign income of this embodiment. It is a figure which shows the example of an input style of the future estimated tax payment amount of this embodiment. It is a figure which shows the example of an output format of the uncollected amount calculation table after conversion of a deficit money concerning the future subtraction temporary difference elimination amount of this embodiment. It is a figure which shows the example of an output style of a consolidated loss deduction (collection | recovery) and generation | occurrence | production and a balance carried forward of this embodiment. It is a figure which shows the example of an output style of business tax deficit deduction (collection) and generation | occurrence | production of a business tax loss and a balance carried forward of this embodiment. It is a figure which shows the output style example of a resident tax deficient deduction (collection | recovery) and generation | occurrence | production, and a balance carried forward of this embodiment. It is a figure which shows the example of an output format of the list | wrist of a recoverable amount calculation result of this embodiment.

Explanation of symbols

  DESCRIPTION OF SYMBOLS 1 ... Current tax information, 2 ... Future tax information, 3 ... Collection possibility calculation, 4 ... Calculation result storage DB, 5 ... Analysis report, 6 ... Tax information for report, 7 ... Consolidated tax payment system, 8 ... Adjustment item master, DESCRIPTION OF SYMBOLS 10 ... Retrievability calculation apparatus, 11 ... Input processing part, 12 ... Recoverability calculation processing part, 13 ... Totaling / conversion processing part, 20 ... Recovered amount by temporary difference elimination, 21 ... Recovered amount, 22 ... Recovered amount with foreign tax deduction, 23 ... Recovered amount for conversion to deficit money, 30 ... Input department, 31 ... Taxable income before resolving temporary deduction, 32 ... Recovery amount calculation, 33 ... Tax deduction, 60: Individual belonging balance at the beginning of the period, 61: Individual belonging balance at the end of the period, 62: Disappearance processing, 70: Sign determination processing of the consolidated income A, 71 ... Deduction processing of the balance loss carried forward 5th period, 72 ... A1 = 0 Judgment processing, 73 ... Remaining balance loss carried forward 4 quarters Deduction processing, 74 ... determination processing of A2 = 0, 75 ... deduction processing of balance loss carried forward in the previous fiscal year, 76 ... balance carryover setting processing of consolidated loss in fiscal year X, 90 ... tax before consolidation loss deduction Income: 100 ... Loss generated (Y), 101: Loss conversion (W), 102: Balance carried forward in the final evaluation year (Z), 103: Temporary difference content rate, 104 ... When Z ≧ W Processing: 105 ... Processing when Z <W, 41: Taxable income before elimination of future subtraction temporary difference (B), 42: Amount of future subtraction temporary difference elimination (C), 43: Estimated future taxable income (D), 44 ... Consolidated income (A), 45 ... Consolidated deficit individual attribution amount (E), 46 ... Consolidated deficit deduction (F), 240 ... Profit before tax, 241 ... Temporary difference, 242 ... Permanent difference, 270 ... Unschedulable column , 310 ... elimination amount, 311 ... distribution amount, 312 ... missing Gold accrual

Claims (6)

A recoverability calculation device for calculating recoverability of deferred tax assets in a consolidated tax payment system,
Enter the current tax information including information on the balance of loss carryforwards of the parent company and each individual company in its consolidated group, and future tax information including information on taxable income before resolving future deductible temporary differences and future deducted temporary differences. An input processing unit to be stored in the storage means;
Calculates the consolidated income based on the taxable income before the future subtraction temporary difference elimination and the value of the future subtraction temporary difference elimination amount stored in the storage means, stores the income in the storage means, the consolidated income stored in the storage means, the future subtraction temporary Read the calculation formula of the recoverability calculation processing case corresponding to each value of taxable income before difference elimination and future deductible temporary difference elimination from the storage means, and all the factors related to collection of deferred tax assets using the readout formula A recoverability calculation apparatus comprising: a recoverability calculation processing unit that performs a recoverability calculation in consideration of the above.   The recoverability calculation is performed according to seven recoverability calculation processing cases defined in accordance with each value of the consolidated income, taxable income before deducting temporary deductible temporary difference, and future deductible temporary difference resolving amount. 1. The recoverability calculation device described in 1.   The estimated loss conversion amount in the amount deducted from the deficit is estimated by proportional collection processing by setting the temporary difference content rate or priority collection processing of the deficit conversion by other reasons The recoverability calculation device according to claim 2.   In the recoverability calculation based on the balance of loss / resident tax loss / business tax loss carryforwards at the end of the period, the balance of loss carryforwards is managed by year of occurrence and by individual company, and the balance at the beginning of each future business year , Calculate the amount of accruals / deductions during the period and the amount carried forward for the next period, recover the temporary difference recovery amount from the loss conversion amount, recover from the consolidated loss / resident tax loss / business tax loss carry-forward balance at the end of the period The recoverability calculation device according to any one of claims 1 to 3, characterized in that:   Current tax information includes information including the balance at the end of the current fiscal year by adjustment item, consolidated loss / resident tax loss / business tax loss carry-forward balance by year of occurrence / individual company, and carry forward foreign tax credit Entered as future tax information, future entry / exit information, example classification information, tax planning data, future subtracted temporary difference tax-resolved taxable income by individual company for future business year 5 years / future subtracted temporary difference resolved amount / future estimate Any one of claims 1 to 4, wherein a special tax credit / forecasted foreign income / forecasted foreign corporation tax is entered to calculate the recovery amount of deferred tax assets related to all factors. The recoverability calculation device described in item 1.   6. The recoverability calculation apparatus according to claim 1, wherein tax information for reporting used in consolidated tax payment processing is converted into the current tax information and input.

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