JP2008140298A - Electronic receipt authentication server, electronic receipt issuance server, electronic receipt system, and electronic receipt authentication program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an electronic receipt authentication server, an electronic receipt issuance server, an electronic receipt system, and an electronic receipt authentication program, which use an electronic receipt with creator electronic signature for truth certification of transaction contents. <P>SOLUTION: The electronic receipt authentication server 1 collates store financial list data with the electronic receipt data with store electronic signature. The store financial list data is created when an article and service is traded with a transaction partner in a handling store of the article and service, is written based on store transaction data on which at least the transaction partner name, store name, article/service name, and amount of money are described, and is used in processing the financial accounting of the store. The electronic receipt data with store electronic signature that is issued based on the store transaction data and is an electronic receipt attached with a store electronic signature for authenticating the store. When the store financial list data matches with the electronic receipt data with store electronic signature, the authentication electronic signature for authenticating that the electronic receipt data with store electronic signature is valid is added. <P>COPYRIGHT: (C)2008,JPO&INPIT

Description

  The present invention relates to an electronic receipt authentication server, an electronic receipt issue server, an electronic receipt system, and an electronic receipt authentication program that handle electronic receipt data that is electronic receipt.

  Conventionally, when a product or service is traded, a handwritten receipt is issued as an indication of the transaction content. However, in recent years, with the spread of electronic commerce, the transaction content is converted into an electronic receipt. The display on the screen is partially realized (see, for example, Patent Documents 1 and 2).

In addition to displaying electronic receipts on the WEB screen, the spread of PDF electronic files enables output in almost the same state as printed materials, that is, in a state comparable to conventional paper receipts. It is.
Furthermore, creators who have created such electronic receipts have begun to gain widespread use of electronic authentication technology, in which electronic signatures that serve as proofs created by the person are given to the electronic receipts.
JP 2005-227986 A JP 2002-358471 A

  However, the creator's electronic signature-added electronic receipt that has been digitally signed by the creator who created the electronic receipt has the meaning of authenticating the person who created it, but the transaction details of the electronic receipt are authentic. There is a problem that it cannot be used for the proof of truth indicating whether or not.

  In other words, in the case of electronic receipts, electronic authentication technology, which is the basic technology, is built on the basis of a network. As long as it is based on a network, there is damage such as unauthorized access, tampering, unauthorized copying, computer virus, etc. It can be said that it includes the complete elements and does not reach the proof of authenticity such as the conventional seal proof on paper.

  In addition, electronic commerce itself, which is the premise for issuing electronic receipts, is performed via the network, and at the time of transaction, the side providing the goods and services and the receiving side do not face each other. However, since in most cases they never meet each other, theoretically, the counterparty may be anywhere in the world, and after the completion of the transaction, verifying the authenticity of the transaction content from the electronic receipt It will take much more labor than dealings.

  Therefore, in the present invention, an electronic receipt authentication server, an electronic receipt issue server, an electronic receipt system, and an electronic receipt that can solve the above-described problems and can use the creator's electronic signature-added electronic receipt to prove the authenticity of transaction contents. The purpose is to provide an authentication program.

  In order to solve the above-described problem, the electronic receipt authentication server according to claim 1 is configured such that at least a business partner name and a store name are created when a product or service is traded with a business partner at a store handling the product or service. An electronic receipt authentication server for authenticating electronic receipt data, which is an issued electronic receipt, based on store transaction data in which a product / service name and a monetary amount are described, the store financial list data receiving means, and store electronic data A signature-added electronic receipt data receiving means, a data collating means, and an authenticating electronic signature means are provided.

  According to such a configuration, the electronic receipt authentication server is used when processing the financial accounting of the store written by the store financial list data receiving means to the financial accounting server that performs the accounting operation based on the store transaction data. Receive store financial list data. Store financial list data is held by accounting firms that handle store accounting, and is used to prepare tax documents. Store financial list data receiving means must be at least store transactions. Only the relevant part of the data need be received. Subsequently, the store electronic signature for authenticating the store is issued to the electronic receipt authentication server, which is issued from the electronic receipt issue server that issues the electronic receipt data based on the store transaction data by the store electronic signature added electronic receipt data receiving means. The store electronic signature added electronic receipt data which is the electronic receipt data is received. The store electronic signature-added electronic receipt data is held by a specialized server (electronic receipt issuing server) that issues electronic receipt data.

  Then, the electronic receipt authentication server uses the data matching means to store the store financial list data received by the store financial list data receiving means, the store electronic signature added electronic receipt data received by the store electronic signature added electronic receipt data receiving means, and the corresponding part. It is verified whether or not the data matches. After that, the electronic receipt authentication server, when the result of the collation by the data collating means by the authenticating electronic signature means matches, the matched store electronic signature added electronic receipt data is the legitimate store electronic signature added electronic receipt data. Add an authentication digital signature to authenticate If they do not match, the authentication electronic signature is not added. In this case, some means (for example, a mark indicating that the electronic receipt data is invalid) is displayed on the store electronic signature added electronic receipt data. It is also possible to provide.

  The electronic receipt authentication server according to claim 2 is the electronic receipt authentication server according to claim 1, wherein the money is cash that is actual money (real money) and money that is converted into digital data. When there are three types of electronic money (virtual money) and point money (virtual non-money) converted from the cash under the preset conditions and treated as money, the store transaction data is traded It includes the date and time, the place where the transaction was performed, the information for identifying the store, and the data relating to the type of money.

  According to this configuration, the electronic receipt authentication server includes data relating to the type of money for the three types of money in the store transaction data. Therefore, the data relating to the type of money is included in the electronic receipt data added with the store electronic signature. It is reflected, and by adding an authentication digital signature, authentication is given to the type of money actually handled.

  The electronic receipt authentication server according to claim 3 is the electronic receipt authentication server according to claim 2, further comprising electronic journalizing means.

  According to such a configuration, the electronic receipt authentication server can make a journal for each of cash and electronic money, cash and point money, and electronic money and point money according to the type of money by the electronic journalizing means.

  The electronic receipt issuing server according to claim 4 is created when a product or service is traded with a business partner at a store that handles the product or service, and includes at least a business partner name, a store name, a product / service name, and money. Based on the store transaction data in which the amount is described, the store electronic signature-added electronic receipt data, which is an electronic receipt to which the store electronic signature for authenticating the store is added, is issued. 4. A store / authentication digital signature-added electronic receipt data is issued, in which an authentication digital signature for authenticating that the store-signature electronic signature-added electronic receipt data is valid is added by the electronic receipt authentication server according to claim 1. An electronic receipt issuing server for issuing a store electronic signature added electronic receipt data, a store / authentication digital signature added electronic receipt data receiving means, And testimony electronic signature attaching electronic receipt data storing means, and a store-authentication digital signature added electronic receipt data issuing means, the arrangement comprising a.

  According to this configuration, the electronic receipt issuing server refers to the store electronic signature-added electronic receipt data issuing means by referring to the data in which the store name and the store electronic signature are associated in advance based on the store transaction data. Issue signature-added electronic receipt data. Subsequently, the electronic receipt issuing server receives the store / authentication digital signature-added electronic receipt data by the store / authentication digital signature-added electronic receipt data receiving means. The electronic receipt issuing server stores the store / authentication digital signature-added electronic receipt data received by the store / authentication digital signature-added electronic receipt data receiving means by the store / authentication digital signature-added electronic receipt data storage means. Thereafter, the electronic receipt issuing server stores the store / authentication digital signature-added electronic receipt data stored in the store / authentication digital signature-added electronic receipt data storage means by the store / authentication digital signature-added electronic receipt data issuing means. Based on a request from a business partner, it is disclosed on the network or issued to the request source as appropriate or periodically or irregularly.

  The electronic receipt system according to claim 5 is the electronic receipt authentication server according to any one of claims 1 to 3, the electronic receipt issue server according to claim 4, and the store transmitted from the store. A store transaction data storage server that stores transaction data, and a financial accounting server that receives the store transaction data from the store transaction data storage server and creates the store financial list data.

  According to such a configuration, the electronic receipt system stores the store financial list data by the financial accounting server from the store transaction data that is stored in the store transaction data storage server and is created when the transaction is performed at the store. Store receipt electronic signature data is issued by the receipt issuing server, and if the store financial list data matches the store digital signature added electronic receipt data, the store / authentication digital signature is added. Electronic receipt data is issued.

  The electronic receipt authentication program according to claim 6 is created when a product or service is traded with a business partner at a store handling the product or service, and includes at least a business partner name, a store name, a product / service name, and money. In order to authenticate the electronic receipt data, which is the issued electronic receipt, based on the store transaction data in which the amount is described, the computer, store financial list data receiving means, store electronic signature added electronic receipt data receiving means, data verification And the authentication electronic signature means.

  According to such a configuration, the electronic receipt authentication program is used when the store financial list data receiving means processes the financial accounting of the store written to the financial accounting server that performs the accounting operation based on the store transaction data. The store electronic signature for authenticating the store issued from the electronic receipt issuing server that issues the electronic receipt data based on the store transaction data is added by the store electronic signature added electronic receipt data receiving means. The store electronic signature added electronic receipt data which is the electronic receipt data is received. Then, the electronic receipt authentication program uses the data matching means to store the store financial list data received by the store financial list data receiving means, the store electronic signature added electronic receipt data received by the store electronic signature added electronic receipt data receiving means, and the corresponding part. If the data matches, as a result of the verification by the data verification means by the authentication electronic signature means, if the data matches, the correct store electronic signature addition electronic receipt data is added to the valid store electronic signature addition electronic receipt. An authentication digital signature for authenticating data is added.

  According to the first and sixth aspects of the present invention, when the store financial list data matches the store electronic signature-added electronic receipt data, the store electronic signature-added electronic receipt data (creator electronic signature-added electronic receipt) By adding an authentication electronic signature that authenticates that there is no fraud, the store electronic signature-added electronic receipt data issued at the time of transaction can be used to prove the authenticity of the transaction content.

  According to the second aspect of the present invention, since data relating to three types of money, cash, electronic money and point money, is included in the store transaction data, it is reflected in the issued electronic signature-added electronic receipt data. Since the store transaction data includes information identifying the date, place, and store where the transaction was performed, the store electronic signature-added electronic receipt data can be used to prove the authenticity of the transaction contents.

  According to invention of Claim 3, these can be journalized according to the data regarding three types of money, cash, electronic money, and point money.

  According to the invention described in claim 4, the store electronic signature-added electronic receipt data can be issued based on the store transaction data, and a store in which an authentication electronic signature is added to the store electronic signature-added electronic receipt data・ Can issue electronic receipt data with authentication digital signature.

  According to the fifth aspect of the present invention, it is possible to issue the store / authentication digital signature-added electronic receipt data obtained by authenticating the issued store digital signature-added electronic receipt data, and authenticate the authenticity of the transaction contents. be able to.

Next, embodiments of the present invention will be described in detail with reference to the drawings as appropriate.
FIG. 1 is a block diagram of an electronic receipt system. As shown in FIG. 1, the electronic receipt system S issues an electronic receipt (hereinafter referred to as electronic receipt data), which is an electronic receipt, and authenticates the electronic receipt data. A server 1, a store transaction data storage server 2, an electronic receipt issue server 3, and a financial accounting server 4 are provided.

  In this electronic receipt system S, in electronic commerce, a seller who sells a product or provides a service, a purchaser who purchases the product or enjoys the service, and the seller and purchaser There is a certifier that authenticates the transaction contents and whether or not the transaction has been correctly performed. In the electronic receipt system S, when a transaction is performed between the seller and the purchaser, the electronic receipt data is issued from the seller, and when the certifier authenticates, the electronic receipt data is authenticated. The electronic signature of the person is added.

  In this electronic receipt system S, a purchaser is a general consumer, and a seller collects and stores data related to transaction contents from a store or store (store transaction data storage server 2), and performs financial accounting of the data. It is a collection of people in an accounting office (financial accounting server 4), an issuing office (electronic receipt issuing server 3) that issues electronic authentication data, and the like. The certifier (electronic receipt authentication server) is an accounting audit or accounting advisor (advising certified public accountant, advisory tax accountant) contracted with the seller.

  In this electronic receipt system S, merchandise and services are handled at the seller's actual store, but merchandise and services may be handled at a specific site on the network. In the electronic receipt system S, each server is connected by a secure communication line (dedicated line).

  Incidentally, the electronic receipt data has a role of a certificate because it includes information on the date and time when the transaction was made, the place where the transaction was made, and an authorization number (identification information) for identifying the store (issuer). Details of the electronic receipt data will be described later.

  Moreover, in this electronic receipt system S, as money that can be handled in transactions, cash (real money, RM) that is actual money, electronic money (virtual money, VM) that is money in which cash is converted into digital data, Three types of point money (virtual non-money, VNM) that are converted from cash or electronic money paid in the transaction and treated as money in a specific place by prior arrangement are assumed.

  The electronic receipt system S will be described in the order of the store transaction data storage server 2, the financial accounting server 4, the electronic receipt issue server 3, and the electronic receipt authentication server 1.

(Configuration of store transaction data storage server)
The store transaction data storage server 2 stores store transaction data created when a product / service transaction is performed at each store (store A, store B, store C,...) Handling products and services. The store transaction data receiving means 6 and the store transaction database 8 are provided.

  This store transaction data storage server 2 is the core of electronic commerce, and collectively manages store transaction data created when transactions are made at various stores and network sites (not shown). ing.

  Store transaction data is created when a product or service is traded between a purchaser and a seller at a store. At least the transaction partner (buyer), the store name, the product / service name, The amount of money, the date and time the transaction was made, the place where the transaction was made (in Japan, the address of the store, the country name and the address of the store in foreign countries), and the store Information to identify (for example, QR code), data on the type of money (indicating either cash, electronic money or point money), e-mail addresses of buyers and sellers, and name (representative name of seller) And a taxpayer number, a public key / private key locking authority, a debit account and a tax payment area, a store map, and a three-region credit / debit journal entry name.

  The public / private key locking authority is the authority to encrypt and decrypt electronic receipt data using two pairs of keys (for example, encryption key and decryption key, public key and private key). Indicates grant. For example, one of the keys (encryption key, public key) is used directly by the purchaser, the seller, and the advisory tax accountant of both to view the electronic receipt data and various information linked to the electronic receipt data. It is open to interested parties. The other key (decryption key, secret key) is given only to the data management side (the administrator of the electronic receipt issuing server 3) that manages the electronic receipt data and various information linked to the electronic receipt data. It is used for managing data and information. The electronic receipt data encrypted with the private key and the various information linked to the electronic receipt data can only be decrypted with the corresponding public key, and the electronic receipt data and the electronic receipt data encrypted with the public key. There is a relationship that various information linked to can be decrypted only with the corresponding private key.

  The three-area credit / debit journal subject name is used by the seller to ask the buyer an oral question about the subject of the product or service, and data regarding the type of money (indicating either cash, electronic money, or point money) In addition to associating, the seller is entered as a credit and the purchaser is entered as a debit. For example, the three-area credit / debit journal entry name includes a relationship expense, equipment cost, purchase cost, and the like. Specifically, for the three-area credit / debit journal entry subject names, dozens of subject names are displayed in a pull-down menu format on the display screen of the terminal provided in the store, and the seller displays the result of the oral question. It will be entered by selecting the subject name. For example, if a stationery is purchased as a product, the seller will ask the purchaser a question about the receipt (subject name) and if the buyer replied "equipment", the displayed subject name When “Equipment cost” is selected from among the purchasers and the purchaser replies “Purchase”, “Purchase cost” is selected from the displayed subject names.

  This store transaction data is sequentially transmitted from each store (store A, store B, store C,...) To the store transaction data storage server 2 every time a transaction is performed.

  In this embodiment, the store transaction data is automatically acquired when the purchaser uses Edy (registered trademark) at the store. If Edy (registered trademark) is not used, the purchaser and the store seller input necessary data.

The store transaction data receiving means 6 receives store transaction data transmitted from each store (store A, store B, store C,...) Sequentially.
The store transaction database 8 stores store transaction data received by the store transaction data receiving means 6 and is configured by a general hard disk or the like. Then, the store transaction data storage server 2 transmits the store transaction data stored in the store transaction database 8 to the financial accounting server 4 installed in the contracted accounting office or the like regularly or irregularly. (Data writing is performed), and electronic receipt issuing instructions for instructing the electronic receipt issuing server 3 to issue electronic receipt data based on the store transaction data are sequentially performed.

  The data writing is performed by converting individual store transaction data into a predetermined data file format that conforms to the journal entry data format of the financial accounting server 4, and the predetermined data file format is XML (eXtensible Markup Language) or CSV. (Comma Separated Values). Thereby, the financial accounting server 4 can process store transaction data regardless of the manufacturer or model of the financial accounting server 4.

(Structure of financial accounting server)
The financial accounting server 4 exchanges a contract for each store and performs financial accounting processing for the store, and includes a store financial accounting means 41. This financial accounting server 4 is installed in an accounting office or the like, and the existing accounting software is activated.

  The store financial accounting means 41 performs an accounting process according to the account system based on the written store transaction data. Store transaction data that has been accounted for is stored as store financial list data and is submitted at the time of a tax examination by the taxing agency (referring to the National Tax Agency and Tax Office).

  The store financial list data is data in a list format indicating the financial status of the store. Then, the store financial list data is transmitted to the electronic receipt authentication server 1.

(Configuration of electronic receipt issuing server)
The electronic receipt issue server 3 issues the store electronic signature added electronic receipt data, which is the electronic receipt data to which the store electronic signature is added, in response to an electronic receipt issue instruction (including store transaction data) from the store transaction data storage server 2. In addition, a store / authentication electronic signature-added electronic receipt data issuance data 21 which is an electronic receipt data to which an electronic signature of the certifier is added is issued from the electronic receipt authentication server 1, An authentication digital signature-added electronic receipt data receiving means 23, a store / authentication digital signature-added electronic receipt data storage means 25, and a store / authentication digital signature-added electronic receipt data issuing means 27 are provided.

  The store electronic signature added electronic receipt data issuing means 21 is associated with the store name (or information identifying the store) included in the store transaction data based on the electronic receipt issue instruction (including store transaction data). Store electronic signature-added electronic receipt data, to which the store's electronic signature is added, is created and issued. Details of the store electronic signature-added electronic receipt data issuing means 21 are shown in FIG. As shown in FIG. 2, the store electronic signature-added electronic receipt data issuing means 21 includes a recipient information link means 21a, a payment amount / overseas rate attachment means 21b, an electronic payment transaction information link means 21c, and seller electronic information. A link means 21d, an area confirmation / key setting means 21e, a store electronic signature adding means 21f, a store electronic signature storage means 21g, and an electronic receipt data storage means 21h are provided.

  The recipient information linking means 21a is for constructing a link to the recipient who receives the store electronic signature-added electronic receipt data, that is, the recipient information that is information relating to the transaction partner (purchaser). This recipient information is data related to the trading partner (purchaser) included in the store transaction data. Specifically, the recipient's name (representative name), email address, address, taxpayer number, disclosure Information on key / private key locking authority, debit account, etc.

  The settlement amount / overseas rate attachment means 21b stores the amount of money included in the store transaction data, that is, the “settlement amount” and the “overseas rate conversion” which is the rate for converting this amount into another currency. It is attached to the electronic signature-added electronic receipt data. The overseas rate is obtained from a server or the like that handles conversion of the overseas rate based on “date and time of transaction” included in the store transaction data. By the way, when overseas rate conversion of VM or VNM is performed (for example, rate conversion linked to RM (cash)), it is acquired from a server or the like that handles these overseas rate conversions.

  The electronic payment transaction information link means 21c displays the transaction content when the goods and services are traded between the purchaser and the seller at the store in the store electronic signature-added electronic receipt data, and further displays this transaction content. The electronic payment transaction information expressed in detail is created, and a link from the transaction content to the electronic payment transaction information is constructed. Here, an example of the electronic settlement transaction information will be described with reference to FIG.

  As shown in FIG. 3, the electronic payment transaction information is roughly divided into electronic journal management items and remark items describing supplementary comments and the like. Electronic journal management items are “issuer“ recognition number ”,“ recipient information “recognition number” ”,“ destination ”,“ time information year / month / day / hour ”,“ amount “non-consumption tax / inside” "Overseas rate combined use description", "Item information", "Course information" (3 area credit / debit journal name), "Tax-free tax" Tax treaty "", "Issue information Address / Name Corporate number / Tax payment number", "Issuance" It includes information on “location recognition information”, “QR code”, “advertising information”, “electronic information management CO2 reduction information”, “electronic intellectual property information”, and “international / country recognition”.

  The “issuer“ recognition number ”” is an item that describes identification information (recognition number) for identifying the electronic receipt issuing server 3 when the store electronic signature-added electronic receipt data is issued. “Recipient information“ recognition number ”” is an item describing identification information (recognition number) for identifying the store transaction data storage server 2 when store transaction data is received.

  “Destination” is an item that describes the address of the purchaser. In the case of a corporation, the department (sales department, general affairs department, technical department, etc.) to which the party of the transaction (corresponding to the purchaser) belongs is described. . “Time information year / month / day / time” is an item describing the date and time when the transaction was performed. “Amount“ Non-consumption tax ”and“ Overseas rate combined use description ”describes the details of the transaction amount and the type of money handled at the time of transaction (cash, electronic money, point money). It is an item that describes whether it is a foreign tax or a foreign tax, and further describes the overseas rate.

  “Item information” is an item describing an item (product, service) at the time of transaction. “Course information” is an item that describes the name of a subject (such as an association fee, equipment cost, and purchase cost) for an item at the time of transaction. “Tax-exempt“ tax treaty ”” is an item that describes whether a traded item is taxable or tax-exempt, and whether or not a tax treaty is applied. As for the application of this tax treaty, for example, when the purchaser is a non-resident “foreigner” in Japan, there is a refund procedure (reimbursement system) of consumption tax added at the time of the transaction conducted in Japan. In general, tax treaties stipulate agreements between countries to prevent double taxation such as corporate taxes paid by foreign corporations.

  “Issued information address / name corporate number / tax payment number” is an item that describes the name of the store where the transaction was made, the address of the store, the representative, the corporate number, and the tax payment number. “Issued location recognition information” is an item that describes the place where the transaction was performed with the latitude and longitude by linking the address of the store where the transaction was performed and the map information obtained from GPS. . “QR code” is an item describing the presence or absence of a QR code. “Advertisement information” is an item that describes the presence or absence of an advertisement. “Electronic information management CO2 reduction information” displays the actual amount of CO2 reduction by digitizing electronic receipt data.

  This CO2 reduction information is determined based on the emission credit calculation standard defined in the Kyoto Protocol (approved in June 2002). According to the present invention, CO2 can be reduced by replacing a receipt on paper with electronic receipt data. This “electronic information management CO2 reduction information” can be used as “CSR (Corporate Social Responsibility)” data of companies involved in the transaction.

  “Electronic Intellectual Property Information” is an item describing a registered trademark such as a corporate logo and general copyrighted works such as graphics, images, and music. “International / country-recognition” is an item that describes an abbreviation or the like indicating the country when transactions are made in Japan or outside Japan. Returning to FIG.

  The seller electronic information link means 21d displays information related to the seller in the store electronic signature-added electronic receipt data, creates seller electronic information that represents the information related to the seller in more detail, and further relates to the seller. It builds a link from information to merchant electronic information. The seller's electronic information includes the store name included in the store transaction data, the date and time when the transaction was performed, the place where the transaction was performed (the store address in Japan, the country name and Store address) Information such as the purchaser's name (representative name), e-mail address, address, taxpayer number (taxpayer management number).

  The area confirmation / key setting means 21e displays the area confirmation authentication receipt on the basis of the data regarding the type of money included in the store transaction data and the authority to lock the public key / private key, and the electronic journal described later. This is to set whether or not the electronic balance sheet and the electronic profit and loss statement can be viewed if

  It should be noted that the journal data after the store electronic signature-added electronic receipt data is electronically journalized can be encrypted using the secret key with the public key / private key locking authority. In connection with accounting terms, a person who encrypts (locks) with the secret key is referred to as a control method, and a person who decrypts (unlocks) the encrypted journal data is referred to as a management method. And after it becomes journal data, it is possible to construct a system for identifying who viewed the journal data by leaving a history when the journal data is encrypted or decrypted. .

  The store electronic signature adding unit 21f reads and adds the store electronic signature stored in the store electronic signature storage unit 21g based on the store name included in the store transaction data.

The store electronic signature storage unit 21g stores a store name (or information for identifying a store) transmitted from the store in advance and an electronic signature of the store in association with each other, and is configured by a general recording medium. ing.
The electronic receipt data storage means 21h stores the generated store electronic signature-added electronic receipt data, and is composed of a general recording medium.

  The store electronic signature-added electronic receipt data issuing means 21 generates a unique number (in order to identify the store electronic signature-added electronic receipt data when the store electronic signature-added electronic receipt data is created based on the electronic receipt issue instruction. The store electronic signature added electronic receipt data is stored in the electronic receipt data storage means 21h.

  The store electronic signature-added electronic receipt data issuing means 21 encrypts the issued store electronic signature-added electronic receipt data using an encryption means (not shown) using a secret key in the public key encryption method. Yes.

  Here, an example of the store / authentication digital signature-added electronic receipt data will be described with reference to FIG. As shown in FIG. 4, the electronic authentication receipt (store / authenticated electronic signature-added electronic receipt data) includes the recipient information ("Motoyama Shoji, the trading partner") and the receipt settlement amount (the amount of money). “¥ 2,100” and overseas rate conversion), electronic payment transaction information (settlement product ... (product / service name)), seller electronic information (date of transaction, international management by country (sales) Address, store name (merchant name), phone number)), domain confirmation authentication area and country name, store electronic signature (seller electronic signature column), and authentication digital signature (accountant, tax accountant and lawyer signature) Column license certificate).

  The recipient information includes the email address, name (representative name), address, etc. of the transaction partner. The seller electronic information is accompanied by, for example, a QR code, and the seller electronic information includes a taxpayer management number, a time when the transaction is performed, a place, a tax payment place, a Map, and the like.

  The area confirmation authentication receipt is a column in which the type of money (RM (cash), VM (electronic money), VNM (point money)) used in the transaction is described.

  The store electronic signature includes the store name of the seller, the reason (signature of this document), and the date when the store electronic signature-added electronic receipt data is issued. The authentication electronic signature includes the name of the certifier (office name), the reason (authentic proof of this receipt), and the date of authentication (date when the store / authentication electronic signature-added electronic receipt data was issued). Yes. Returning to FIG.

The store / authentication electronic signature-added electronic receipt data receiving means 23 receives the store / authentication digital signature-added electronic receipt data transmitted from the electronic receipt authentication server 1.
The store / authentication electronic signature-added electronic receipt data storage means 25 stores the store / authentication digital signature-added electronic receipt data received by the store / authentication electronic signature-added electronic receipt data receiving means 23.

  The store / authentication electronic signature-added electronic receipt data issuing means 27 periodically or irregularly stores the store / authentication electronic signature-added electronic receipt data storage means 25 stored in the store / authentication electronic signature-added electronic receipt data storage means 25. It is published or published on the network.

  According to the electronic receipt issuing server 3, the store electronic signature-added electronic receipt data issuing means 21 can issue the store electronic signature-added electronic receipt data based on the store transaction data. Store / authentication digital signature-added electronic receipt data obtained by adding an authentication digital signature to the electronic receipt data can be issued by the store / authentication digital signature-added electronic receipt data issuing means 27.

(Configuration of electronic receipt authentication server)
The electronic receipt authentication server 1 collates whether or not the store electronic signature-added electronic receipt data issued by the electronic receipt issue server 3 matches the corresponding store financial list data. An authentication electronic signature is added, and includes a store financial list data receiving means 5, a store electronic signature added electronic receipt data receiving means 7, a data matching means 9, an authentication electronic signature means 11, and an electronic journaling means 13. ing.

The store financial list data receiving means 5 receives the store financial list data transmitted from the financial accounting server 4.
The store electronic signature added electronic receipt data receiving means 7 receives the store electronic signature added electronic receipt data issued by the electronic receipt issuing server 3. The store electronic signature-added electronic receipt data receiving means 7 decrypts the received store electronic signature-added electronic receipt data using the public key in the public key encryption method.

  The data matching unit 9 determines whether or not the store financial list data received by the store financial list data receiving unit 5 matches the store electronic signature added electronic receipt data received by the store electronic signature added electronic receipt data receiving unit 7. It is to be verified.

  The case where the store financial list data matches the store electronic signature added electronic receipt data indicates a case where the corresponding data completely match. Corresponding data are a trading partner name described in the store transaction data, a store name, a product / service name, and an amount of money.

  The authentication electronic signature means 11 stores the store electronic list data with the authentication electronic signature added to the store electronic signature addition electronic receipt data when the data collation means 9 matches the store financial list data and the store electronic signature addition electronic receipt data. -Sending electronic receipt data with authentication digital signature. The certified electronic signature indicates that the certifier, who is an accounting audit or accounting advisor (an advisory certified public accountant, an advisory tax accountant), has authenticated that the store electronic signature-added electronic receipt data is valid.

  Further, the authentication digital signature means 11 re-encrypts the store / authentication electronic signature-added electronic receipt data by using the private key in the public key encryption method by the re-encryption means (not shown) and transmits the data. ing.

  The electronic journalizing unit 13 compares the store financial list data and the store electronic signature-added electronic receipt data with the data matching unit 9 and, if they match, based on the matched store financial list data, the transaction by cash (cash Transactions), electronic money transactions (electronic money transactions), and point money (point transactions).

Here, with reference to FIG. 5 to FIG. 10, electronic journalizing by the electronic journaling means 13 will be described (refer to FIG. 1 as appropriate).
As shown in FIG. 5, the electronic journal means 13 outputs CSV / XML format data (receipt data export (output)) based on the electronic receipt data (store / authenticated electronic signature added electronic receipt data). The CSV / XML format data includes, as a breakdown of electronic journals, “authentication receipt slip number”, “slip number”, “year / month / day”, “issuer name”, “3 area debit classification”, “3 area Journal data of items such as “credit classification”, “amount”, “consumption tax”, “tax included amount”, “others”, and “authentication signature” can be obtained. Further, the CSV / XML format data can be subjected to data format conversion and imported into a general purchase management / accounting system (data import (import)).

  In each item of this purchase management / accounting system, items of “authentication receipt slip number” and “authentication signature” specific to electronic receipt data are excluded, and “slip number” of CSV / XML format data is excluded. , “3 area debit classification”, “3 area credit classification”, and “others” are included as they are. As a result of the data format conversion of the CSV / XML format data, the “year / month / day” item is set to “purchase date” and “settlement date”, and the “issuer name” is set to “supplier name” and “ In the “supplier code”, “Amount” and “Amount including tax” are changed to “Purchase amount”, and “Consumption tax” is changed to “Consumption tax”.

  The “authentication receipt slip number” is a slip number assigned when the electronic receipt authentication server 1 authenticates the store electronic signature-added electronic receipt data, and the “slip number” is added by the electronic receipt issue server 3 to the store electronic signature. This is a slip number assigned when electronic receipt data is issued. “Date” is an item indicating the date on which the transaction was performed or the date on which the store electronic signature-added electronic receipt data was authenticated.

The “issuer name” is an item in which identification information (recognition number) for identifying the electronic receipt issue server 3 is issued when the store electronic signature-added electronic receipt data is issued.
“3 territory debit category” and “3 territory debit category” are data regarding the type of money (cash, electronic money or point money) for the item at the time of transaction, with the seller as the credit and the purchaser as the debit ) Is an item indicating a subject name (such as an association fee, equipment cost, purchase cost) associated with the item. “Amount” is an item indicating the amount of money at the time of transaction, and “Authentication signature” is an item indicating the presence or absence of an authentication electronic signature.

  Moreover, as shown in FIG. 6, the electronic journal means 13 performs the journal of cash transaction, electronic money transaction, and point transaction with respect to the store financial list data, and between cash transaction and electronic money transaction, cash / electronic The money journalizing means 13a acts, the electronic money / point money journalizing means 13b acts between the electronic money transaction and the point transaction, and the cash / point money journalizing means 13c acts between the cash transaction and the point transaction. is doing.

  These cash / electronic money journalizing means 13a, electronic money / point money journalizing means 13b, and cash / point money journalizing means 13c act when the store financial list data includes information on at least two types of money, They are classified according to the type of money.

  The electronic journal means 13 can output the cash transaction to a cash accounting book, check book, bill book, etc., electronic money transaction, electronic money journal, point transaction, point journal. Journal entries are made so that they can be finally output to the balance sheet, income statement, and cash flow statement.

  The journal of cash, electronic money and point money by the electronic journal means 13 is referred to as a total journal, and an outline of this total journal is shown in FIG. As shown in FIG. 7, the cash journal area is the RM area (or real RM journal area), the electronic money journal area is the VM area (or virtual money VM journal area), and the point money journal area is the VNM area. (Or virtual non-money VNM journalizing area). Each area is divided into a debit and a credit, and a debit commercial transaction amount and a credit commercial transaction amount are described.

  In FIG. 7, for cash, electronic money, and point money transactions, intra-regional transactions are connected with black circles, and transactions between different regions (inter-regional transactions) are connected with arrows. Furthermore, as a general journal entry, journal entry storage, journal entry classification, creator classification, and “P / L (Profit and Loss Statement) B / S (Balance Sheet)” are possible.

  FIG. 8 is a diagram showing a case where the total journal is divided into “locking method” and “unlocking method”. The locking method refers to the person who encrypts (locks), and the unlocking method refers to the person who decrypts (unlocks). The locking method is a data administrator who manages electronic receipt data, and the unlocking method is a data use authority who uses electronic receipt data.

  FIG. 9 is a diagram showing a case where an electronic balance sheet and an electronic profit and loss statement are created from store financial list data by the electronic journal means 13. As with the paper balance sheet and income statement, the electronic balance sheet has an “asset” column and “liabilities” and “equity” columns. A column and a “Revenue” column are provided. Fig. 9 (a) shows the electronic balance sheet and the electronic profit and loss statement as a pair, Fig. 9 (b) shows the enlarged electronic balance sheet, and Fig. 9 (c) shows the electronic profit / loss calculation. This is an enlarged version of the book.

  FIG. 10 is a list when the key management journal function (locking) is operated on the general journal. First, in the electronic receipt system S, basically, the purchaser and the seller can receive and browse all the information of the electronic receipt data issued by the electronic receipt issue server 3. However, in the electronic receipt system S, the purchaser and the seller can set various levels of authority for the “unlocking method” by setting in advance a hierarchy accessible for browsing. For example, managers and accounting managers of companies to which the seller belongs can view information on all electronic receipt data. Further, the purchaser can browse only information related to the purchase history, and cannot browse other information based on the transaction act. Returning to FIG.

  According to this electronic receipt authentication server 1, when the store collation list data matches the store electronic signature added electronic receipt data by the data matching means 9, the authentication electronic signature means 11 makes the store electronic signature added electronic receipt data ( By adding an authentication electronic signature that authenticates that there is no fraud to the creator electronic signature addition electronic receipt), the store electronic signature addition electronic receipt data issued at the time of transaction is used to prove the authenticity of the transaction content. be able to.

  Moreover, according to this electronic receipt authentication server 1, since the data regarding three kinds of money, cash, electronic money, and point money, are included in the store transaction data, they are reflected in the issued store electronic signature added electronic receipt data. Since the store transaction data includes information identifying the date, place, and store at which the transaction was performed, the store electronic signature-added electronic receipt data can be used to prove the authenticity of the transaction. .

  Furthermore, according to the electronic receipt authentication server 1, these can be journalized by the electronic journalizing unit 13 according to data relating to three types of money, cash, electronic money and point money.

(Operation of electronic receipt system)
Next, the overall schematic operation of the electronic receipt system S will be described with reference to the sequence chart shown in FIG. 11 (see FIG. 1 as appropriate).
First, the store transaction data storage server 2 receives store transaction data transmitted from each store by the store transaction data receiving means 6 (step a1) and stores it in the store transaction database 8 (step a2).

  Subsequently, the store transaction data storage server 2 writes the store transaction data stored in the store transaction database 8 to the financial accounting server 4 (data writing) (step a3). Further, the store transaction data storage server 2 gives an electronic receipt issue instruction to the electronic receipt issue server 3 (step a4).

  Then, the financial accounting server 4 executes financial accounting processing by the store financial accounting means 41 and transmits the store financial list data to the electronic receipt authentication server 1 (step b1). The electronic receipt issuing server 3 issues the store electronic signature-added electronic receipt data to the electronic receipt authentication server 1 by the store electronic signature-added electronic receipt data issuing means 21 in accordance with the electronic receipt issue instruction (step c1).

  Then, the electronic receipt authentication server 1 receives the store financial list data (step d1), receives the store electronic signature added electronic receipt data (step d2), and collates these by the data collating means 9 (step d1). d3) If they match, the authentication electronic signature means 11 transmits the store / authentication digital signature-added electronic receipt data to which the authentication digital signature has been added to the electronic receipt issue server 3 (step d4).

  Thereafter, the electronic receipt issuing server 3 receives the store / authentication digital signature-added electronic receipt data by the store / authentication digital signature-added electronic receipt data receiving means 23 (step c2), and stores the store / authentication digital signature-added electronic receipt data. The data is stored in the means 25 (step c3), and the store / authentication digital signature-added electronic receipt data is issued regularly or irregularly (step c4).

  As mentioned above, although embodiment of this invention was described, this invention is not limited to the said embodiment. For example, in the present embodiment, the electronic receipt authentication server 1 and the electronic receipt issue server 3 are configured. However, an electronic receipt authentication program and an electronic receipt issue program described in a computer language so that the processing by the configuration of each of these devices can be executed. It is also possible. In this case, the same effect as each device is obtained.

It is a block diagram of the electronic receipt system which concerns on embodiment of this invention. It is the figure which showed the detail of the store electronic signature addition electronic receipt data issuing means. It is the figure which showed the example of electronic payment transaction information. It is the figure which showed the example of electronic receipt data (store and authentication electronic signature addition electronic receipt data). It is the figure shown about the outline of the electronic journal. It is the figure shown about the outline of the electronic journal. It is the figure shown about the outline of each area | region of an electronic journal. It is the figure shown about the outline of the electronic journal. It is the figure shown about the electronic balance sheet and the electronic profit and loss statement. It is the figure which showed the list | wrist when a key management journal entry function (locking) is operated to a general journal. It is the sequence chart which showed the general | schematic operation | movement of the whole electronic receipt system shown in FIG.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Electronic receipt authentication server 2 Store transaction data storage server 3 Electronic receipt issue server 4 Financial accounting server 5 Store financial list data receiving means 7 Store electronic signature addition electronic receipt data receiving means 9 Data collating means 11 Authentication electronic signature means 13 Electronic journalizing means 21 store electronic signature addition electronic receipt data issuing means 23 store / authentication electronic signature addition electronic receipt data receiving means 25 store / authentication electronic signature addition electronic receipt data storage means 27 store / authentication electronic signature addition electronic receipt data issuing means S electronic receipt system

Claims (6)

Based on store transaction data that describes at least the name of the partner, the name of the store, the name of the product / service, and the amount of money created when the product or service is traded with the partner at a store that handles the product or service. An electronic receipt authentication server for authenticating electronic receipt data, which is an issued electronic receipt,
Store financial list data receiving means for receiving store financial list data used when processing the financial accounting of the store, written to a financial accounting server that performs accounting operations based on the store transaction data;
The store electronic signature added electronic receipt data, which is the electronic receipt data added with the store electronic signature for authenticating the store, issued from the electronic receipt issue server that issues the electronic receipt data based on the store transaction data is received. Store electronic signature addition electronic receipt data receiving means,
Check whether the store financial list data received by the store financial list data receiving means and the store electronic signature added electronic receipt data received by the store electronic signature added electronic receipt data receiving means match the data of the corresponding part. Data verification means;
Authentication electronic signature means for adding an authentication electronic signature for authenticating that it is a legitimate store electronic signature added electronic receipt data to the matched store electronic signature added electronic receipt data if they match as a result of checking by this data matching means When,
An electronic receipt authentication server comprising: The money is of three types: cash that is actual money, electronic money that is money converted into digital data, and point money that is converted from the cash under predetermined conditions and treated as money. If
The electronic receipt authentication server according to claim 1, wherein the store transaction data includes date and time when the transaction was performed, a place where the transaction was performed, information for identifying the store, and data on the type of money. .   The electronic journal means for journalizing each of the cash and the electronic money, the cash and the point money, and the electronic money and the point money according to the type of the money is provided. The electronic receipt authentication server described. Based on store transaction data that describes at least the name of the partner, the name of the store, the name of the product / service, and the amount of money, which is created when the product or service is traded with the partner at a store that handles the product or service Issuing the store electronic signature added electronic receipt data, which is an electronic receipt to which the store electronic signature for authenticating the store is added, and the store electronic signature added electronic receipt data is the legitimate store electronic signature added electronic receipt data An electronic receipt issuing server for issuing a store / authentication electronic signature-added electronic receipt data to which an authentication electronic signature for authenticating is added by the electronic receipt authentication server according to claim 1,
Based on the store transaction data, referring to data in which the store name and the store electronic signature are associated in advance, a store electronic signature added electronic receipt data issuing means for issuing the store electronic signature added electronic receipt data;
Store / authentication electronic signature added electronic receipt data receiving means for receiving the store / authentication electronic signature added electronic receipt data;
Stores / authentication electronic signature added electronic receipt data storage means for storing stores / authentication electronic signature added electronic receipt data received by the store / authentication electronic signature added electronic receipt data receiving means;
The store / authentication digital signature-added electronic receipt data stored in the store / authentication digital signature-added electronic receipt data storage means is appropriately or periodically or irregularly based on a request from the store or the trading partner. A store / authentication electronic signature-added electronic receipt data issuing means that is disclosed on the network or issued to the requester,
An electronic receipt issuing server comprising: The electronic receipt authentication server according to any one of claims 1 to 3, the electronic receipt issue server according to claim 4, and a store transaction data storage server that stores the store transaction data transmitted from the store; A financial accounting server that receives the store transaction data from the store transaction data storage server and creates the store financial list data;
Having an electronic receipt system. Based on store transaction data that describes at least the name of the partner, the name of the store, the name of the product / service, and the amount of money created when the product or service is traded with the partner at a store that handles the product or service. To authenticate the electronic receipt data, which is the issued electronic receipt,
Store financial list data receiving means for receiving store financial list data used when processing financial accounting of the store, written to a financial accounting server that performs accounting operations based on the store transaction data;
The store electronic signature added electronic receipt data, which is the electronic receipt data added with the store electronic signature for authenticating the store, issued from the electronic receipt issue server that issues the electronic receipt data based on the store transaction data is received. Store electronic signature added electronic receipt data receiving means,
Check whether the store financial list data received by the store financial list data receiving means and the store electronic signature added electronic receipt data received by the store electronic signature added electronic receipt data receiving means match the data of the corresponding part. Data verification means,
Authentication electronic signature means for adding an authentication electronic signature for authenticating that it is a legitimate store electronic signature added electronic receipt data to the matched store electronic signature added electronic receipt data if they match as a result of checking by this data matching means ,
An electronic receipt authentication program characterized by functioning as

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