JP2015132883A - Inheritance tax provisional calculation device - Google Patents

Abstract

PROBLEM TO BE SOLVED: To support speculation of an amount of inheritance of each inheritor.SOLUTION: An inheritance tax provisional calculation device includes: an estate storage section for storing an amount of inheritance of an ancestor; an inheritor storage section for storing at least one inheritor of the ancestor; a provisional calculation section for calculating amounts of heritage and amounts of inheritance taxes of the respective inheritors, in a case where the inheritance is distributed to the respective inheritors stored in the inheritor storage section at a legal inheritance ratio; a provisional calculation table display section that displays a provisional calculation table representing the amounts of heritage of the respective inheritances and the amounts of inheritance taxes calculated by the provisional calculation section; and an adjustment input reception section that receives adjustment inputs for adjusting the amounts of the heritage among the inheritors displayed on the provisional calculation table. The provisional calculation section recomputes the amounts of inheritance taxes of the respective inheritors on the basis of the amounts of the heritage of the respective inheritors adjusted by the adjustment inputs. The provisional calculation table display section displays, on the provisional calculation table, the amounts of heritage of the respective inheritors adjusted by the adjustment inputs, and the amounts of inheritance taxes of the respective inheritors recomputed by the provisional calculation section.

Description

  The present invention relates to an inheritance tax estimation device.

  Financial institution salespersons may be asked by customers to know the approximate amount of inheritance tax that the heir should pay if the customer dies. In such a case, the salesperson listens to information about the customer's inherited property and heir, returns to the sales office, calculates the inherited property and inheritance tax of each heir, and feeds back to the customer. For example, Patent Document 1 discloses a system for calculating the amount of inheritance tax using information on the family tree of the heir.

JP 2004-303103 A

  Although it is possible to estimate the amount of inheritance tax for each heir by using the system disclosed in Patent Document 1, the amount of inheritance tax for each heir is assumed as the amount assumed by the heir. Therefore, it is insufficient to consider how much the inheritance property of each heir should be.

  This invention is made | formed in view of such a situation, and it aims at supporting examination of the amount of succeeding property of each heir.

  An inheritance tax calculation device according to one aspect of the present invention includes an asset storage unit that stores an amount of inheritance of an inherited person, an heir storage unit that stores at least one heir of the inherited person, and an inherited property Is calculated by the trial calculation unit that calculates the amount of inherited property and the amount of inheritance tax of each heir when the share is distributed to each heir stored in the heir memory unit A trial calculation table display section that displays a trial calculation table showing the calculated amount of inherited property and inheritance tax of each heir, and an adjustment input for adjusting the amount of inherited property by the heirs displayed in the trial calculation table An adjustment input receiving unit, and the trial calculation unit recalculates the amount of the inheritance tax of each heir based on the amount of the inherited property of each heir adjusted by the adjustment input, and the trial calculation table display unit , According to the amount of the successor property of each heir adjusted by the adjustment input and the trial calculation department To display the amount of the calculated each heir of the inheritance tax was to trial balance.

  In the present invention, the “part” does not simply mean a physical means, but includes a case where the function of the “part” is realized by software. Also, even if the functions of one “unit” or device are realized by two or more physical means or devices, the functions of two or more “units” or devices are realized by one physical means or device. May be.

  According to the present invention, it is possible to support examination of the amount of inherited property of each heir.

It is a figure which shows the structural example of the information processing system containing the user terminal which is one Embodiment of this invention. It is a figure which shows an example of the hardware constitutions of a user terminal. It is a block diagram which shows an example of the function which a user terminal has. It is a figure which shows an example of the screen for creating the family tree used for trial calculation of an inheritance tax. It is a figure which shows an example of a mode that a legal heir candidate icon is selected from a candidate icon area | region. It is a figure which shows an example of the family tree to which the selected legal heir candidate was added. It is a figure which shows an example of the mode of the user operation which drags and drops the legal heir candidate icon to a family tree area | region. It is a figure which shows an example of the family tree to which the selected legal heir candidate was added. It is a figure which shows the example when it is input that "real child 1" has a spouse and one child. It is a figure which shows an example of the created family tree. It is a figure which shows an example of the screen which inputs an inheritance property. It is a figure which shows an example of the screen where the trial calculation table was displayed. It is a figure which shows an example of a mode that the amount of succeeding property is adjusted. It is a figure which shows an example of the screen on which the inheritance tax after a revision was displayed.

  Hereinafter, an embodiment of the present invention will be described with reference to the drawings. FIG. 1 is a diagram illustrating a configuration example of an information processing system including a user terminal according to an embodiment of the present invention. As illustrated in FIG. 1, the information processing system 100 includes a user terminal 110 and a server 120. Note that the user terminal 110 and the server 120 are communicably connected via a network such as the wireless communication network 130 and the Internet 140.

  The user terminal 110 is a computer used by the user. The user terminal 110 can be, for example, a portable information terminal such as a tablet computer. The user terminal 110 can be connected to the Internet 140 via a wireless communication network 130 such as a cellular phone network or a wireless LAN (Local Area Network). The user terminal 110 can exchange data with the server 120 connected to the Internet 140.

  In the present embodiment, the user terminal 110 is used as a family tree creation device for creating a family tree. The user terminal 110 is also used as an inheritance tax calculation device for calculating the inheritance tax.

  The server 120 is a computer for providing various data and programs to the user terminal 110. The server 120 may be configured using a plurality of computers.

  FIG. 2 is a diagram illustrating an example of a hardware configuration of the user terminal 110. The user terminal 110 includes a memory 200, a processor 210, a touch panel 220, and a communication interface 230.

  The memory 200 is a storage device for storing data and programs used in the user terminal 110. The memory 200 includes a volatile storage area that temporarily stores data and programs, and a nonvolatile storage area that permanently stores data and programs.

  The processor 210 can implement various functions in the user terminal 110 by executing a program stored in the memory 200.

  The touch panel 220 is an input / output device in which a display device such as a liquid crystal display or an organic EL (ElectroLuminescence) display and a touch input device are combined. The user terminal 110 may include an externally connected display. Further, the user terminal 110 may include an input device such as a keyboard and a mouse.

  The communication interface 230 is an interface for communicating with the outside. The communication interface 230 includes, for example, an interface for connecting to a cellular phone network, an interface for connecting to a wireless LAN, an interface for connecting to a USB (Universal Serial Bus), and the like.

  FIG. 3 is a block diagram illustrating an example of functions that the user terminal 110 has. As shown in FIG. 3, the user terminal 110 includes a candidate icon display unit 300, an heir input unit 301, an heir determination unit 302, a family tree storage unit 303, an heir storage unit 304, a family tree display unit 305, and a property input. A unit 306, a property storage unit 307, a trial calculation unit 308, a trial calculation table display unit 309, and an adjustment input reception unit 310. 3 can be realized, for example, by using a storage area of the memory 200, or by executing a program stored in the memory 200 by the processor 210. Hereinafter, the functions of the respective units shown in FIG. 3 will be described with reference to FIGS.

  The candidate icon display unit 300 displays a plurality of legal heir candidate icons representing legal heir candidates who can be legal heirs of the deceased in the candidate icon area. A specific example will be described with reference to FIG. FIG. 4 is a diagram showing an example of a screen for creating a family tree used for trial calculation of inheritance tax. Note that the screen shown in FIG. 4 is displayed on the touch panel 220. The same applies to other screens to be described later. A screen 400 shown in FIG. 4 includes a family tree area 410 and a candidate icon area 420. In the family tree area 410, a family tree including a heir icon 430 representing a heir is displayed. A plurality of legal heir candidate icons 440 are displayed in a candidate icon area 420 provided at the bottom of the screen 400. Each legal heir candidate icon 440 is an icon indicating a person who can be a legal heir of the deceased, such as a spouse, child, father, mother, brother or sister.

  The heir input unit 301 accepts selection of a legal heir candidate icon 440 representing a legal heir candidate to be added to the family tree from the candidate icon area 420. FIG. 5 is a diagram illustrating an example of a state where the legal heir candidate icon 440 is selected from the candidate icon area 420. In the example illustrated in FIG. 5, the heir input unit 301 is a user who adds a spouse to a family tree by a user operation of dragging and dropping a legal spouse candidate icon 440 </ b> A of “spouse” to the family tree area 410. Accepting input. When a legal heir candidate is selected by the user operation, a family tree to which the selected legal heir candidate is added is displayed as shown in FIG. In addition, heir input part 301 can receive selection of a legal heir candidate to add to a family tree similarly about other legal heir candidates other than a spouse.

  The heir input unit 301 can accept an input as to whether a legal heir candidate added to the family tree has a spouse or a child. In the example illustrated in FIG. 7, the heir input unit 301 adds a real child to the family tree by a user operation of dragging and dropping the legal heir candidate icon 440 </ b> B of “Moko 1” to the family tree area 410. Is accepting. When a legal heir candidate is selected by the user operation, a family tree to which the selected legal heir candidate is added is displayed as shown in FIG. Here, the heir input unit 301 can output a user interface for inputting, for example, whether “real child 1” has a spouse or a child, and can accept the input. FIG. 9 shows an example in which “real child 1” is input as having a spouse and one child. In the example shown in FIG. 9, an additional icon 900A representing a spouse of “actual child 1” and an additional icon 900B representing a child of “actual child 1”, that is, a grandchild of the deceased, are added to the family tree. Note that “1” displayed on the upper right of the additional icon 900B represents the number of children of “actual child 1”. Similarly, in the example described later, the number displayed at the upper right of the icon represents the number of people.

Further, the heir input unit 301 can accept the selection of the legal heir candidate icon 440 of the dead legal heir candidate to be added to the family tree from the candidate icon area 420. FIG. 10 shows an example in which the legal successor candidate icon 440C (death legal heir candidate icon) of “Lost Child 1” is dragged and dropped into the family tree area 410. In this case, the heir input unit 301 can output a user interface for inputting whether or not “Deceased Child 1” has a child (that is, a successor heir), and can accept the input. In the example shown in FIG. 10, an additional icon 900 </ b> C representing the successor heir of “Lost Child 1” is added to the family tree.

  Returning to FIG. 3, the heir determination unit 302 determines whether each person included in the family tree is a legal heir or a successor of the heir. Specifically, the heir determination unit 302 can determine whether or not the legal heir is included in the family tree according to the legal inheritance rank (first to third ranks). it can. For example, in the example shown in FIG. 10, a spouse represented by a candidate icon 440A, a real child 1 represented by a candidate icon 440B, a real child 2 represented by a candidate icon 440D, and a grandchild adopted 1 represented by a candidate icon 440E, The successor heir represented by the candidate icon 900C is determined to be a legal heir. Further, the heir determination unit 302 can determine that a person other than the legal heir candidate included in the family tree is a beneficiary. For example, in the example shown in FIG. 10, the spouse of the real child 1 represented by the additional icon 900A, the child of the real child 1 represented by the additional icon 900B (grandchild of the heir), and the sibling represented by the additional icon 900D. Sister 1's child (the decedent's nephew) is determined to be the heritage.

  Returning to FIG. 3, the family tree storage unit 303 stores information of the family tree created by the input by the heir input unit 301. The information of the family tree includes, for example, information indicating a relationship with the heir for each person included in the family tree, information indicating whether the person is a legal heir or a beneficiary. The heir storage unit 304 stores information on legal heirs and beneficiaries among persons included in the family tree. Note that the heir storage unit 304 can be a part of the family tree storage unit 303.

  Based on the family tree information stored in the family tree storage unit 303, the family tree display unit 305 displays the family tree in the family tree region 410 as illustrated in FIGS. Further, the family tree display unit 305 can display the icon of each person in a display mode in which it is possible to determine whether each person included in the family tree is a legal heir or a beneficiary. Specifically, in the example shown in FIG. 10, the legal heir icon can be in a display form surrounded by a thick line, for example, as indicated by an icon 440A. In addition, the icon of the beneficiary can be in a display mode surrounded by a thin line, for example, as indicated by 900B. Note that the display mode shown in FIG. 10 is an example, and an arbitrary format can be adopted as the display mode of the icon. For example, the color of the line surrounding the icon may be changed, or the color of the icon itself may be changed.

  Returning to FIG. 3, the property input unit 306 receives the input of the inherited property that the deceased inherits from the legal heir and the beneficiary, and stores it in the property storage unit 307. FIG. 11 is a diagram illustrating an example of a screen for inputting inheritance. The screen 1100 is displayed, for example, when the “Next” button 1000 is pressed on the screen 400 shown in FIG. As shown in FIG. 11, the property input unit 306 includes, for example, “cash / deposits”, “securities”, “real estate”, “other assets”, “death insurance money”, and “debts such as borrowings” For each property item, an input of inherited property can be accepted and stored in the property storage unit 307. Further, the property input unit 306 can also accept an input about a cost that can be deducted from the inherited property when calculating the inheritance tax, such as “funeral cost”, for example.

  Returning to FIG. 3, the trial calculation unit 308 receives the inheritance stored in the property storage unit 307 to the heirs (legal heirs and beneficiaries) stored in the heir storage unit 304. Calculate (estimate) the amount of inherited property and inheritance tax of the heir. The calculation by the trial calculation unit 308 is executed, for example, when a “trial calculation” button 1110 is pressed on the screen 1100 shown in FIG. First, the trial calculation unit 308 succeeds each heir when the inherited property stored in the property storage unit 307 is distributed to each legal heir stored in the heir storage unit 304 at a legal inheritance ratio. The amount of property and inheritance tax can be calculated. In addition, when adjustment of the amount of the inherited property is performed between heirs (statutory heirs and heirs) by the user input, the trial calculation unit 308 You can recalculate the inheritance tax for the heir. Furthermore, when the inheritance tax is scheduled to be revised, the trial calculation unit 308 can calculate the amount of the inheritance tax at the base time designated by the user.

  Returning to FIG. 3, the trial calculation table display unit 309 can display a trial calculation table indicating the inherited property and the amount of inheritance tax for each heir based on the calculation result of the trial calculation unit 308. FIG. 12 is a diagram illustrating an example of a screen on which a trial calculation table is displayed. The trial calculation table displayed on the screen 1200 displays the amount and total amount for each property item of the inherited property (including expenses) for each heir. In addition, this trial calculation table shows the estimated amount of inheritance tax for each heir.

  Returning to FIG. 3, the adjustment input receiving unit 310 can receive an adjustment input for adjusting the amount of the inherited property by the heir who is displayed in the trial calculation table. As shown in FIG. 12, in the trial calculation table, the amount of inherited property in each inheritance item of each heir is displayed divided into cells. The adjustment input accepting unit 310 can accept selection of a cell whose amount is to be adjusted, and accept input of an amount after adjustment of the selected cell.

  In addition, the adjustment input reception part 310 can also receive the input for moving a part or all of the amount currently displayed on a certain cell to another cell, for example. For example, the adjustment input receiving unit 310 moves from the source cell to the destination in response to a user operation of dragging and dropping the source cell (first area) to the destination cell (second area). The user can be inquired about the amount to be transferred to the cell, and the amount entered in response to the inquiry can be moved to the destination cell.

  An example of adjustment input will be described with reference to FIGS. In the example shown in FIG. 12, the amount of the cell 1210 (spouse's securities) when the inheritance property of the heir is distributed at the legal inheritance ratio is 125 million yen. For example, a part or all of this amount is stored in cell 1220 (securities of concession grandchild 1-1 (recipient indicated by icon 900B in FIG. 10)), cell 1230 (container spouse 1 (icon in FIG. 10). And the cell 1240 (the securities of the recipient 甥 姪 1-1 (the recipient shown by the icon 900D in FIG. 10)). For example, in the example shown in FIG. 13, 30 million yen is distributed from 125 million yen of the cell 1210 to each of the cells 1220, 1230 and 1240. Thereby, the amount of the cell 1210 is reduced to 35 million yen.

  When the amount of inherited property is adjusted as shown in FIG. 13, the amount of inheritance tax for each heir is recalculated and the trial calculation table is updated. Specifically, in the example shown in FIG. 13, the inheritance tax of the spouse is 0 yen, and the inheritance tax of each beneficiary to which 30 million yen has been distributed is 71.1 million yen.

  Although FIG. 13 shows an example in which the amount of the inherited property is adjusted between the legal heir and the beneficiary, the amount of the inherited property may be adjusted between the legal heirs. It may be done among the beneficiaries.

  In addition, the screen 1200 shown in FIG. 13 is provided with a “trial calculation after H27” button 1300. In other words, if the inheritance tax calculation method is changed after 2015 due to the revision of the inheritance tax, when this button 1300 is pressed, the trial calculation unit 308 takes over the succession of each heir displayed in the trial calculation table. Calculate the revised inheritance tax for property. FIG. 14 is a diagram illustrating an example of a trial calculation table in which the revised inheritance tax amount is displayed. A screen 1200 shown in FIG. 14 is provided with a “trial calculation until the end of H26” button 1400. When this button 1400 is pressed, the amount of the inheritance tax before the revision is calculated again, and the screen returns to the screen 1200 shown in FIG.

  The present embodiment has been described above. According to the present embodiment, as illustrated in FIGS. 4 to 10, a family tree can be created by an intuitive operation of the user by dragging and dropping icons. In addition, it is determined whether or not the person added to the family tree is a legal heir, and an icon is displayed in a display mode according to the determination result. Thus, according to this embodiment, the operativity at the time of creating a family tree can be improved.

  In addition, according to the present embodiment, as illustrated in FIG. 10, when an added person other than the legal heir candidate is not a legal heir, the person is determined to be a beneficiary and indicates the beneficiary. An icon can be displayed in a display mode.

  Further, according to the present embodiment, for example, as shown in FIG. 10, a dead legal heir candidate can be added to the family tree. Thereby, for example, it becomes easy to create a family tree when it is desired to inherit a child of a legal legal heir who has died.

  Moreover, according to this embodiment, the input of the number of children which a legal heir candidate has can be received, and the icon containing the input number of children can be displayed on a family tree. Thereby, a family tree can be efficiently displayed within a limited display space.

  Further, according to the present embodiment, first, the inherited property and inheritance tax of each heir when the inherited property is distributed to each heir at the legal inheritance ratio are calculated. Then, the amount of the inherited property can be adjusted based on the calculation result, and the amount of the inheritance tax can be recalculated based on the adjusted amount of the succeeded property. In this way, the heir adjusts the amount of the inherited property of each heir and confirms the amount of the inherited property of each heir to what extent the amount of the inherited property of each heir should be. Can be considered. In other words, it is possible to support the examination of the amount of inherited property of the concealed heir.

  Moreover, according to this embodiment, the inherited property is adjusted between the legal heir and the beneficiary, and the amount of inheritance tax of each heir can be confirmed.

  Moreover, according to this embodiment, the amount of the inherited property can be adjusted for each property item. That is, the distribution of inherited property can be finely adjusted.

  Further, according to the present embodiment, the operation of setting at least a part of the inherited property of a certain heir as the amount of the inherited property of another heir can be performed by drag and drop. Thus, the amount of the inherited property can be adjusted by the user's intuitive operation.

  Further, according to the present embodiment, an operation for creating a family tree and an operation for calculating inheritance tax can be performed on the touch panel. Thereby, user operability can be improved.

  Further, according to the present embodiment, the user terminal can be a portable information terminal such as a tablet terminal. Thereby, for example, it becomes easy for a salesperson of a financial institution to hand over the user terminal to the customer at the visited site and have the customer operate the customer.

  Note that this embodiment is intended to facilitate understanding of the present invention and is not intended to limit the present invention. The present invention can be changed / improved without departing from the spirit thereof, and the present invention includes equivalents thereof.

DESCRIPTION OF SYMBOLS 100 Information processing system 110 User terminal 120 Server 130 Wireless communication network 140 Internet 200 Memory 210 Processor 220 Touch panel 230 Communication interface 300 Candidate icon display part 301 Inheritance input part 302 Inheritance determination part 303 Family tree storage part 304 Inheritance memory part 305 Family tree display unit 306 Property input unit 307 Property storage unit 308 Trial calculation unit 309 Trial calculation table display unit 310 Adjustment input reception unit

Claims (7)

A property storage unit that stores the amount of the inheritance of the deceased;
An heir storage unit for storing at least one heir of the heir;
A trial calculation unit for calculating the amount of inherited property and the amount of inheritance tax of each heir when the inherited property is distributed to each heir stored in the heir storage unit at a legal inheritance rate; ,
A trial calculation table display unit for displaying a trial calculation table representing the amount of inherited property and the amount of inheritance tax of each heir calculated by the trial calculation unit;
An adjustment input receiving unit for receiving an adjustment input for adjusting the amount of the inherited property by the heirs displayed in the trial calculation table;
With
The trial calculation unit recalculates the amount of inheritance tax of each heir based on the amount of inherited property of each heir adjusted by the adjustment input,
The trial calculation table display unit displays the amount of inherited property of each heir adjusted by the adjustment input and the amount of inheritance tax of each heir recalculated by the trial calculation unit, in the trial calculation table.
Inheritance tax calculation device. The inheritance tax estimation device according to claim 1,
The heir storage unit stores at least one legal heir and at least one beneficiary as the heir;
Inheritance tax calculation device. The inheritance tax calculation device according to claim 1 or 2,
The property storage unit stores the amount of inherited property for each property item,
The trial calculation table display unit displays the amount of the inherited property for each property item in the trial calculation table,
The adjustment input receiving unit receives the adjustment input for each property item,
Inheritance tax calculation device. The inheritance tax estimation device according to any one of claims 1 to 3,
The adjustment input receiving unit selects a first area in which the amount of the inherited property of the first heir is displayed, and selects a second area in which the amount of the inherited property of the second heir is displayed. And accepting the adjustment input for moving at least a portion of the amount of the inherited property of the first heir to the amount of the inherited property of the second heir,
Inheritance tax calculation device. The inheritance tax estimation device according to any one of claims 1 to 4,
An heir input unit for receiving an input of the at least one heir stored in the heir storage unit;
Inheritance tax calculation device. The inheritance tax calculation device according to any one of claims 1 to 5,
It further includes a touch panel on which the trial calculation table is displayed,
The operation for adjusting the amount of the inherited property of each heir is performed on the touch panel.
Inheritance tax calculation device. The inheritance tax estimation device according to any one of claims 1 to 6,
The inheritance tax estimation device is a portable information terminal,
Inheritance tax calculation device.