JP2022013680A - Tax exemption processing method, tax exemption processing system, and tax exemption processing device - Google Patents

Abstract

To provide a tax exemption processing method, a tax exemption processing system, and a tax exemption processing device that can reduce a burden on duty-free shops by outsourcing.SOLUTION: A tax exemption processing method for performing processing related to tax exemption at duty-free shops includes: receiving an image of a certificate that certifies immigration qualification of a purchaser who purchased a product and an image of a receipt describing contents of the product purchase by the purchaser, which were obtained by each of a plurality of duty-free shops; determining whether a condition necessary for tax exemption is met from contents of the certificate and the contents of the product purchase for each of the plurality of duty-free shops; when the condition is not met for one of the plurality of duty-free shops, transmitting information indicating that tax exemption is not available to the one duty-free shop; and when the condition is met for one of the plurality of duty-free shops, determining a refund amount corresponding to tax exemption and transmitting the refund amount to the one duty-free shop.SELECTED DRAWING: Figure 1

Description

The present invention relates to a tax exemption processing method, a tax exemption processing system, and a tax exemption processing device for executing processing related to tax exemption in a store.

There is a tax exemption system in which non-residents such as foreign travelers are exempted from the consumption tax on goods when they purchase goods in Japan. Tax exemption can encourage non-residents to purchase goods. At the export goods sales floor (so-called duty-free shop), goods can be sold to non-residents after exempting the consumption tax. At this time, the duty-free shop performs various tasks such as confirming that the purchaser is a non-resident, determining whether the product is a tax-exempt item, calculating the tax exemption amount, and recording information on the purchase. There is a need. Therefore, a technique for assisting these operations has been developed. Patent Document 1 discloses an example of a technique for performing processing related to tax exemption.

Japanese Unexamined Patent Publication No. 2020-74109

In the conventional technology such as the technology disclosed in Patent Document 1, it is necessary to introduce special equipment for carrying out the tax exemption processing to the duty-free shop. Therefore, the initial cost and maintenance cost of the equipment are high. In addition, since the duty-free work still needs to be done at the duty-free shop, the duty-free shop needs personnel to carry out the duty-free work. As described above, it is difficult for duty-free shops to use conventional techniques for performing tax-free processing, especially for small shops. In order to increase the number of duty-free shops and expand the duty-free market, technology that can further reduce the burden on duty-free shops is needed.

The present invention has been made in view of such circumstances, and an object thereof is to provide a tax exemption processing method, a tax exemption processing system and a tax exemption processing apparatus capable of reducing the burden on a duty-free shop by outsourcing. To do.

The tax exemption processing method according to the present invention is a tax exemption processing method for processing tax exemption at a duty-free shop, and is a proof of entry qualification of a purchaser who purchased a product obtained by each of a plurality of duty-free shops. Receive the image of the book and the image of the receipt describing the contents of the product purchase by the purchaser, and it is necessary for tax exemption from the contents of the certificate and the contents of the product purchase for each of the plurality of duty-free shops. If the above conditions are not met for one of the multiple duty-free shops, the information indicating that tax exemption is not possible is sent to the one duty-free shop. If the above conditions are met for one of the multiple duty-free shops, specify the refund amount according to the tax exemption and send the refund amount to the one duty-free shop. It is a feature.

The tax exemption processing method according to the present invention determines whether or not the purchaser is a non-resident from the contents of the certificate, and if the purchaser is not a non-resident, the above conditions are satisfied. If the purchaser is a non-resident, the type and price of the product are specified from the contents of the purchase of the product, and the product is subject to tax exemption from the type and price of the product. If the product is not subject to tax exemption, it is determined that the condition is not satisfied, and if the product is subject to tax exemption, it is determined that the condition is satisfied. It is characterized by that.

The tax exemption processing method according to the present invention is characterized in that the refund amount is an amount obtained by subtracting a fee from the tax exemption amount calculated based on the price of the product.

The tax exemption processing method according to the present invention is characterized by creating fee data recording the fees incurred for each of the plurality of duty-free shops.

The tax exemption processing method according to the present invention creates purchase record information including the contents of the certificate and the contents of the product purchase for each of the plurality of duty-free shops, and the purchase record for each of the plurality of duty-free shops. It is characterized by providing information to the National Tax Agency.

The tax exemption processing method according to the present invention records the date and time when the tax exemption processing request is received by receiving the image of the certificate and the image of the receipt from the tax exemption store, and the status of the processing. It is characterized by outputting the list.

The tax exemption processing system according to the present invention includes a terminal device and a tax exemption processing device, and the terminal device includes an image of a certificate certifying the entry qualification of the purchaser who purchased the product and the contents of the product purchase by the purchaser. The image of the receipt describing the above is acquired, the image of the certificate and the image of the receipt are transmitted to the tax exemption processing device, and the tax exemption processing device is exempt from tax from the contents of the certificate and the contents of the product purchase. It is determined whether or not the necessary conditions are satisfied, and if the conditions are not satisfied, information indicating that tax exemption is not possible is transmitted to the terminal device, and if the conditions are satisfied, the information is transmitted to the terminal device. The refund amount according to the tax exemption is specified, the refund amount is transmitted to the terminal device, and the terminal device outputs the refund amount.

The tax exemption processing method according to the present invention is a tax exemption processing method for processing tax exemption at a duty-free shop, and obtains information indicating that the purchaser who purchased the product is a non-resident, and obtains the price of the product and the price of the product. Obtain information indicating the consumption tax amount, obtain an image of a certificate proving that the purchaser is a non-resident, and an image of a receipt describing the contents of the product purchase by the purchaser, and obtain the price of the product and the image of the receipt. Based on the information indicating the consumption tax amount, the refund amount according to the tax exemption is specified, the refund amount is notified, the refund amount is notified, and then the above certificate image and the receipt image are used. It is characterized in that purchase record information including the contents of the certificate and the contents of the purchase of the product is created and the purchase record information is provided to the national tax office.

The tax exemption processing device according to the present invention is a tax exemption processing device that performs processing related to tax exemption at a tax exemption store, and is received by the terminal device and includes information indicating that the purchaser who purchased the product is a non-resident. The first data acquisition unit that acquires information indicating the price and consumption tax amount of the product, the image of the certificate that proves that the purchaser is a non-resident acquired by the terminal device, and the product by the purchaser. The second data acquisition unit that acquires the image of the receipt that describes the purchase details, the amount specification unit that specifies the refund amount according to the tax exemption based on the information indicating the price and consumption tax amount of the product, and the refund amount. A purchase record including the contents of the certificate and the contents of the product purchase based on the image of the certificate and the image of the receipt after notifying the terminal device and the refund amount. It is characterized by including a creating unit for creating information and a providing unit for providing the purchase record information to the National Taxation Agency.

The tax exemption processing system according to the present invention includes a terminal device and a tax exemption processing device, and the terminal device includes information indicating that the purchaser who purchased the product is a non-resident, and the price and consumption tax amount of the product. An information reception unit that accepts information indicating that the purchaser is a non-resident, an image acquisition unit that acquires an image of a certificate that proves that the purchaser is a non-resident, and an image of a receipt that describes the contents of the product purchase by the purchaser. It has information received by the information receiving unit and a data transmitting unit that transmits an image acquired by the image acquisition unit to the tax exemption processing device, and the tax exemption processing device provides information indicating the price and consumption tax amount of the product. Based on the above, the terminal device has an amount specifying unit that specifies the refund amount according to the tax exemption, and a notification unit that notifies the refund amount by transmitting the refund amount to the terminal device. The tax exemption processing device further has a monetary amount output unit for outputting the refund amount, and after notifying the refund amount, the contents of the certificate are based on the image of the certificate and the image of the receipt. It is characterized by having a creating unit for creating purchase record information including the contents of the product purchase and a providing unit for providing the purchase record information to the National Taxation Agency.

The tax exemption processing method according to the present invention is a tax exemption processing method for processing tax exemption at a duty-free shop, and indicates that the purchaser is a non-resident before the purchaser who purchased the product pays. Obtain information, information indicating the price and consumption tax amount of the product, an image of a certificate certifying that the purchaser is a non-resident, and an image of a receipt describing the contents of the product purchase by the purchaser. Then, based on the information indicating the price and consumption tax amount of the product, the payment amount according to the tax exemption is specified, the payment amount is notified, and after the payment amount is notified, the image of the certificate and the receipt are given. It is characterized in that purchase record information including the contents of the certificate and the contents of the purchase of the product is created based on the image of the above, and the purchase record information is provided to the national tax office.

In the present invention, a duty-free shop clerk or a purchaser of a product operates a terminal device, and the terminal device is an image of a certificate such as a passport certifying the purchaser's entry qualification and a receipt describing the contents of the product purchase. And send it to the tax exemption processing device. The tax exemption processing device receives the image of the certificate and the image of the receipt from multiple duty-free shops, and based on the image of the certificate and the image of the receipt, whether or not the necessary conditions for tax exemption are satisfied. judge. If the conditions are not met, the tax exemption processing device sends information to the terminal device indicating that tax exemption is not possible. If the conditions are met, the tax exemption processing device identifies the refund amount and sends information indicating the refund amount to the terminal device. The terminal device outputs the refund amount. In this way, the tax exemption processing device executes the processing related to tax exemption at the plurality of duty-free shops on behalf of the tax exemption processing device. Much of the tax exemption process is done outside the duty free shop, and the duty free shop can outsource much of the tax exemption process. The clerk or the purchaser can easily perform the work related to tax exemption.

In one embodiment of the present invention, tax exemption is determined by determining whether or not the purchaser is a non-resident from the contents of the certificate and determining whether or not the product is subject to tax exemption from the contents of the product purchase. Determine if the necessary conditions are met. If the purchaser of the goods is a non-resident and the purchased goods are subject to tax exemption, it is determined that the conditions required for tax exemption are satisfied. Judgment is possible based on the image of the obtained certificate and the image of the receipt. At a duty-free shop, it is possible to obtain a judgment result of whether or not tax exemption is possible and a refund amount simply by acquiring an image of a certificate and a receipt.

In one form of the invention, the refund amount is the tax exemption amount minus the fee. By collecting a fee, the purchaser can be provided with a tax-free service while paying for the service.

In one embodiment of the present invention, fee data is created in which fees are recorded for each of a plurality of duty-free shops. Businesses that act for tax exemption processing can receive fees based on the fee data.

In one form of the present invention, purchase record information including the contents of the certificate and the contents of the product purchase is created and provided to the National Tax Agency. The purchase record information required for tax exemption will be provided to the NTA on behalf of the tax exemption shop, reducing the burden on the duty-free shop.

In one embodiment of the present invention, a list recording the status of processing related to tax exemption pertaining to a plurality of duty-free shops is output. By outputting the list, the status of processing related to multiple duty-free shops becomes clear. You can also use the list to select what to do next.

In one embodiment of the present invention, the purchaser is refunded according to the tax exemption before the process of creating the purchase record information is performed. Less processing is done before the refund is made, and the time it takes from the purchase of the goods to the refund is shortened. Therefore, the waiting time of the purchaser is shortened.

In one embodiment of the present invention, the tax exemption process is started before the payment is made, the payment amount according to the tax exemption is specified, and the payment is made using the specified payment amount. The purchaser does not pay the tax-included amount and then receive a refund, but pays the tax-exempt amount in advance. Therefore, the labor of the purchaser is reduced.

In the present invention, the duty-free shop can outsource most of the tax-exempt processing, and the burden on the duty-free shop regarding tax exemption is reduced. By reducing the burden on duty-free shops, it is expected that the number of duty-free shops will increase, and the duty-free market can be expanded. The present invention has excellent effects.

It is a schematic diagram which shows the structural example of the tax exemption processing system which concerns on Embodiment 1. FIG. It is a block diagram which shows the structural example of the inside of a terminal apparatus 2. It is a block diagram which shows the example of the internal function composition of the tax exemption processing apparatus which concerns on Embodiment 1. FIG. It is a conceptual diagram which shows the content example of a product database. It is a block diagram which shows the example of the functional structure inside the storage device. It is a flowchart which shows the procedure of the tax exemption processing which the tax exemption processing system which concerns on Embodiment 1 performs. It is a flowchart which shows the procedure of the tax exemption processing which the tax exemption processing system which concerns on Embodiment 1 performs. It is a schematic diagram which shows the example of the guide image displayed by a terminal apparatus. It is a schematic diagram which shows the example of the guide image displayed by a terminal apparatus. It is a schematic diagram which shows the example of the contents of the processing request list which concerns on Embodiment 1. FIG. It is a conceptual diagram which shows the content example of the fee data. It is a schematic diagram which shows the example of the image which the terminal apparatus which concerns on Embodiment 1 displays the refund amount. It is a block diagram which shows the example of the internal function composition of the tax exemption processing apparatus which concerns on Embodiment 2. It is a conceptual diagram which shows the outline of the function of the non-resident determination model. It is a conceptual diagram which shows the outline of the function of the product judgment model. It is a schematic diagram which shows the structural example of the tax exemption processing system which concerns on Embodiment 3. It is a flowchart which shows the procedure of the tax exemption processing which the tax exemption processing system which concerns on Embodiment 4 performs. It is a schematic diagram which shows the example of the screen for identity verification. It is a schematic diagram which shows the example of the screen for accepting the information which shows that a purchaser is a non-resident. It is a schematic diagram which shows the example of the screen for accepting the information which shows the price of a product and the consumption tax amount. It is a schematic diagram which shows the example of the screen for outputting the instruction to distinguish the products with different consumption tax rates. It is a schematic diagram which shows the example of the image which the terminal apparatus which concerns on Embodiment 4 displays the refund amount. It is a schematic diagram which shows the example of the contents of the processing request list which concerns on Embodiment 4. It is a flowchart which shows the procedure of the tax exemption processing which the tax exemption processing system which concerns on Embodiment 5 performs. It is a schematic diagram which shows the example of the image which the terminal apparatus which concerns on Embodiment 5 displays a settlement amount.

Hereinafter, the present invention will be specifically described with reference to the drawings showing the embodiments thereof.
<Embodiment 1>
FIG. 1 is a schematic diagram showing a configuration example of the tax exemption processing system 10 according to the first embodiment. The tax exemption processing system 10 is a system for the tax exemption processing establishment 3 to take over most of the tax exemption-related work in the plurality of duty-free shops 1. Duty-free shop 1 is a shop that sells products. If the tax exemption conditions are met, the consumption tax of the goods purchased at the duty-free shop 1 is exempted. The tax exemption condition includes that the purchaser 11 of the goods is a non-resident and the purchased goods are subject to the tax exemption. Whether or not the purchaser 11 is a non-resident is determined by using a certificate 12 certifying the entry qualification of the purchaser 11, such as a passport. Whether or not the purchased product is subject to tax exemption is determined by using the receipt 14 discharged by the settlement device 13 such as a cash register. The receipt 14 is a receipt in which the contents of the product purchase by the purchaser 11, for example, the product name, the number, the unit price, and the total price of the purchased product are described. The tax exemption processing system 10 includes a terminal device 2. The clerk 15 of the duty-free shop 1 operates the terminal device 2.

The tax exemption processing system 10 includes a tax exemption processing device 4 provided in the tax exemption processing establishment 3. The tax exemption processing method is executed using the tax exemption processing device 4. The tax exemption processing device 4 is connected to a communication network 6 such as the Internet. The terminal device 2 can perform communication, and transmits / receives data to / from the tax exemption processing device 4 via the communication network 6. The National Tax Agency 5 is provided with a storage device 50. The storage device 50 is connected to the communication network 6. The tax exemption processing device 4 can transmit data to the storage device 50 via the communication network 6.

There are multiple duty-free shops 1. At least one terminal device 2 is used in each duty-free shop 1. A plurality of terminal devices 2 may be used in one duty-free shop 1. The tax exemption processing device 4 transmits / receives data to / from a plurality of terminal devices 2. The tax exemption processing device 4 executes processing necessary for tax exemption, such as determination of whether or not tax exemption is possible, based on the data received from the terminal device 2. The tax exemption processing system 10 may include a plurality of tax exemption processing devices 4.

FIG. 2 is a block diagram showing an example of the internal configuration of the terminal device 2. The terminal device 2 is a portable computer such as a smartphone or a tablet computer. The terminal device 2 includes a calculation unit 21, a memory 22, a storage unit 23, an operation unit 24, a display unit 25, a communication unit 26, and a camera unit 27. The arithmetic unit 21 is configured by using, for example, a CPU (Central Processing Unit), a GPU (Graphics Processing Unit), or a multi-core CPU. The arithmetic unit 21 may be configured by using a quantum computer. The memory 22 stores temporary data generated by the calculation. The memory 22 is, for example, a RAM (Random Access Memory). The storage unit 23 is non-volatile, and is, for example, a hard disk or a non-volatile semiconductor memory. By accepting the operation from the clerk 15, the operation unit 24 accepts the input of information such as an instruction to start the process. The operation unit 24 is, for example, a touch panel. The display unit 25 displays an image. The display unit 25 is, for example, a liquid crystal display or an EL display (Electroluminescent Display). The communication unit 26 communicates with the tax exemption processing device 4 via the communication network 6 by wireless communication. The camera unit 27 is configured by using an image sensor, and photographs the outside.

The storage unit 23 stores the computer program 231. The computer program 231 is downloaded using the communication unit 26 and stored in the storage unit 23. For example, the computer program 231 is downloaded from the tax exemption processing device 4. The computer program 231 may be stored in the storage unit 23 in advance. Alternatively, the computer program 231 may be stored in the memory 22 instead of the storage unit 23. For example, the computer program 231 may be downloaded when the process related to the tax exemption processing system 10 is executed, stored in the memory 22, and erased from the memory 22 when the process related to the tax exemption processing system 10 is completed. The arithmetic unit 21 executes necessary processing according to the computer program 231. Further, the storage unit 23 stores image data representing an image for explaining the necessary items regarding tax exemption to the purchaser 11.

FIG. 3 is a block diagram showing an example of an internal functional configuration of the tax exemption processing device 4 according to the first embodiment. The tax exemption processing device 4 is configured by using a computer such as a server device. The tax exemption processing device 4 includes a calculation unit 41, a memory 42 for storing temporary data generated by the calculation, a drive unit 43 for reading information from a recording medium 40 such as an optical disk or a portable memory, and a storage unit 44. The operation unit 45, the display unit 46, and the communication unit 47 are provided. The arithmetic unit 41 is configured by using, for example, a CPU, a GPU, or a multi-core CPU. The arithmetic unit 41 may be configured by using a quantum computer. The memory 42 is, for example, a RAM. The storage unit 44 is non-volatile, for example, a hard disk. The operation unit 45 accepts the input of various information by accepting the operation from the worker 31 at the tax exemption processing establishment 3. The operation unit 45 is, for example, a keyboard or a pointing device. The display unit 46 displays an image. The display unit 46 is, for example, a liquid crystal display or an EL display. The communication unit 47 is connected to the communication network 6. The communication unit 47 communicates with the terminal device 2 via the communication network 6.

The calculation unit 41 causes the drive unit 43 to read the computer program 441 recorded on the recording medium 40, and stores the read computer program 441 in the storage unit 44. The calculation unit 41 executes the processing required for the tax exemption processing device 4 according to the computer program 441. The computer program 441 may be downloaded from the outside of the tax exemption processing device 4 by the communication unit 47. In this case, the tax exemption processing device 4 does not have to include the drive unit 43.

The storage unit 44 stores the product database 442. FIG. 4 is a conceptual diagram showing an example of the contents of the product database 442. The product database 442 records the product names of the products sold at the duty-free shop 1. Goods are categorized as either general goods, consumables or duty-free goods, and the trade name is associated with any particular type. General goods are home appliances and clothing, and consumables are food and cosmetics. Items that are not covered are services that are not goods. In the example shown in FIG. 4, "general goods" are associated with product name A and product name B, "consumables" are associated with product name C and product name D, and "non-target goods" are associated with product name E. Has been done. Further, the storage unit 44 records the processing request list 443 that records the status of the tax exemption processing requested by the plurality of duty-free shops 1 and the fee data 444 that records the fees of the tax exemption processing generated in the plurality of duty-free shops 1. ing.

The tax exemption processing device 4 may be composed of a plurality of computers. For example, the storage unit 44 may be configured by a plurality of computers connected to each other, or may be configured by using a cloud. For example, the operation unit 45 and the display unit 46 may be connected to the calculation unit 41 and the storage unit 44 through a communication network. The worker 31 may be an employee of the tax exemption processing establishment 3, or may be a person entrusted with the work by the tax exemption processing establishment 3. Alternatively, the tax exemption processing device 4 may be operated by online processing through the communication network 6 by another business operator entrusted with the business from the tax exemption processing establishment 3 that has constructed the tax exemption processing system 10. The tax exemption processing system 10 may include a plurality of tax exemption processing devices 4.

FIG. 5 is a block diagram showing an example of the internal functional configuration of the storage device 50. The storage device 50 is configured by using a computer such as a server device. The storage device 50 includes a calculation unit 501, a memory 502, a storage unit 503, and a communication unit 505. The calculation unit 501 is configured by using, for example, a CPU, a GPU, or a multi-core CPU. The arithmetic unit 501 may be configured by using a quantum computer. The memory 502 is, for example, a RAM. The storage unit 503 is non-volatile, for example, a hard disk. The storage unit 503 stores the computer program 504. The arithmetic unit 501 executes the processing required for the storage device 50 according to the computer program 504. The communication unit 505 is connected to the communication network 6. The communication unit 505 communicates with the tax exemption processing device 4 via the communication network 6. The storage unit 503 stores purchase record information including information on tax exemption.

Next, the processing executed by the tax exemption processing system 10 will be described. The goods are purchased by the purchaser 11 at the duty-free shop 1. The purchaser 11 pays the price including the consumption tax as the consideration for the product, and the sales transaction is once completed. The settlement device 13 such as a cash register records the contents of the sales transaction and discharges the receipt 14 in which the contents of the product purchase by the purchaser 11 are described. The receipt 14 describes the product name of the purchased product, the number of purchased products, the unit price of the purchased product, and the total price. When the purchaser 11 is a non-resident, the purchaser 11 possesses a certificate 12 certifying the entry qualification of the purchaser 11, such as a passport. The purchaser 11 presents the certificate 12 and the receipt 14 to the clerk 15, and the tax exemption process is performed using the certificate 12 and the receipt 14. In addition to the passport, the certificate 12 may be a document equivalent to a passport certifying the entry qualification of the purchaser 11. For example, the certificate 12 may be a occupant landing permit. The tax exemption process may be performed at the place where the sale transaction was conducted. The purchaser 11 can receive tax exemption without moving. Alternatively, the tax exemption process may be performed at a specific place such as a tax exemption counter. In this case, the purchaser 11 moves to a specific place, presents the certificate 12 and the receipt 14 to the clerk 15, and the tax exemption process is performed.

The purchaser 11 presents the certificate 12 and the receipt 14 to the clerk 15. The clerk 15 performs an operation for performing tax exemption processing on the terminal device 2. In addition, the clerk 15 may enter a symbol for distinguishing the type of the product described on the receipt 14 on the receipt 14 at the time of tax exemption processing. For example, the clerk 15 uses the number as a symbol to enter the number 1 in association with the product name of the general article and the number 2 in association with the product name of the consumable. For example, in a duty-free shop 1 that mainly sells general goods, the clerk 15 enters the number 2 along with the product name of the consumable. For example, in the duty-free shop 1 that mainly sells consumables, the clerk 15 enters the number 2 along with the product name of the general goods. Predetermined characters or figures other than numbers may be used as symbols. The settlement device 13 may be in the form of discharging a receipt 14 on which a symbol for distinguishing the type of goods is described. In this case, the clerk 15 does not need to enter the symbol. The settlement device 13 may be in the form of discharging a receipt 14 in which the contents of the product purchase are summarized for each type of product.

6 and 7 are flowcharts showing a procedure of tax exemption processing executed by the tax exemption processing system 10 according to the first embodiment. Hereinafter, the step is abbreviated as S. The terminal device 2 receives the operation of the clerk 15 by the operation unit 24. The terminal device 2 receives an instruction to start processing in response to the operation of the clerk 15, and the arithmetic unit 21 executes an application for tax exemption processing according to the computer program 231 and starts processing (S1). The arithmetic unit 21 executes the process according to the computer program 231. For example, the terminal device 2 displays an icon for receiving an instruction to start processing on the display unit 25, and starts the processing in response to the operation of the clerk 15 to specify the icon.

The terminal device 2 acquires the contents of the certificate 12 and the contents of the product purchase described on the receipt 14 (S2). In S2, the terminal device 2 acquires the content of the certificate 12 by acquiring the image of the certificate 12, and acquires the content of the product purchase by acquiring the image of the receipt 14. When the certificate 12 is a passport, the information necessary for tax exemption processing is recorded on the page on which the face photo is recorded and the page on which the immigration stamp is stamped. The calculation unit 21 displays a guide image for guiding the acquisition of the image on the display unit 25, the clerk 15 operates the terminal device 2 according to the guide image, and the operation unit 24 accepts the operation by the clerk 15.

8 and 9 are schematic views showing an example of a guide image displayed by the terminal device 2. FIG. 8 shows an example of a guide image for guiding the photographing of the page on which the face photograph of the passport is recorded. For example, in response to the clerk 15 designating the image of the camera included in the guide image, the calculation unit 21 takes a picture of the outside by the camera unit 27. The clerk 15 operates the terminal device 2 so that the page on which the face photograph of the passport is recorded is photographed, and the terminal device 2 acquires the image on which the page on which the face photograph is recorded is photographed. Further, the calculation unit 21 displays a guidance image on the display unit 25 for instructing to shoot the page on which the immigration stamp of the passport is stamped, and the clerk 15 operates the terminal device 2 in response to the guidance, and the terminal device 2 Gets an image of the page stamped with the immigration stamp.

Further, the calculation unit 21 displays a guide image for guiding the receipt 14 to be photographed on the display unit 25. FIG. 9 shows an example of a guide image for guiding the receipt 14 to be photographed. The clerk 15 operates the terminal device 2 so that the receipt 14 is photographed according to the guidance, and the terminal device 2 acquires the image on which the receipt 14 is photographed. By acquiring the images of the certificate 12 and the receipt 14, the contents of the certificate 12 and the contents of the product purchase can be easily obtained. The clerk 15 can easily perform the work for acquiring the contents of the certificate 12 and the contents of the product purchase only by taking a picture of the certificate 12 and the receipt 14.

In S2, the clerk 15 may acquire the contents of the certificate 12 and the contents of the product purchase by inputting the contents of the certificate 12 and the contents of the product purchase. For example, the clerk 15 visually reads the name, nationality, passport number, and date of birth of the purchaser 11 from the page on which the face photo of the passport is recorded, and operates the operation unit 24 to operate the operation unit 24 to obtain the name, nationality, and passport. Enter your number and date of birth. Further, the clerk 15 visually reads the landing date and status of residence from the page stamped with the immigration stamp of the passport, and inputs the landing date and status of residence by operating the operation unit 24. Further, the clerk 15 visually reads the purchased product name, the number of each product, the unit price and the selling price of each product from the receipt 14, and operates the operation unit 24 to obtain the landing date and status of residence. input. At this time, the clerk 15 may input a symbol for distinguishing the type of the product. The terminal device 2 acquires the content of the certificate 12 and the content of the product purchase by receiving the input content in the operation unit 24.

Next, the terminal device 2 transmits the contents of the acquired certificate 12 and the contents of the product purchase to the tax exemption processing device 4 (S3). In S3, the calculation unit 21 displays an image for guiding the input of the transmission instruction on the display unit 25, and the clerk 15 inputs the transmission instruction by operating the operation unit 24. For example, the clerk 15 inputs a transmission instruction by performing an operation of designating the icon described as "request tax exemption processing" included in the image as shown in FIG. The calculation unit 21 causes the communication unit 26 to transmit the contents of the certificate 12 and the contents of the product purchase to the tax exemption processing device 4 via the communication network 6. Specifically, the terminal device 2 transmits the image of the page on which the face photograph of the passport is recorded, the image of the page on which the immigration stamp of the passport is stamped, and the image of the receipt 14, thereby displaying the contents of the certificate 12 and the image of the receipt 14. Send the details of the product purchase. Alternatively, the terminal device 2 may transmit data including the input contents of the certificate 12 and the contents of the product purchase to the tax exemption processing device 4.

The tax exemption processing device 4 receives the contents of the certificate 12 and the contents of the product purchase transmitted from the terminal device 2 in the communication unit 47 (S4). Upon receiving the contents of the certificate 12 and the contents of the product purchase, the tax exemption processing device 4 receives a request from the tax exemption shop 1 to execute the processing related to the tax exemption. The calculation unit 41 stores the contents of the received certificate 12 and the contents of the product purchase in the storage unit 44. For example, the calculation unit 41 stores the image of the page on which the face photograph of the passport is recorded, the image of the page on which the immigration stamp of the passport is stamped, and the image of the receipt 14 in the storage unit 44. The tax exemption processing device 4 receives the contents of the certificate 12 and the contents of the product purchase transmitted from the plurality of terminal devices 2.

The calculation unit 41 updates the processing request list 443 in response to the reception of the data transmitted from the terminal device 2, and displays the content of the updated processing request list 443 on the display unit 46 (S5). FIG. 10 is a schematic diagram showing an example of the contents of the processing request list 443 according to the first embodiment. The store names of the plurality of duty-free shops 1, the date and time when the request for processing related to tax exemption is received from each duty-free shop 1, the status of the processing requested by each duty-free shop 1, and the person in charge are recorded in association with each other. The processing status includes "new request", "processing", "processing result notification", "processing completed", "processing failure", "re-registration", "correcting", "processing refusal" and the like. The person in charge is not associated with the situation where the person in charge is undecided.

"New request" is the situation where a new tax exemption processing request has been received, and the person in charge is undecided. "Processing" is a situation in which tax exemption processing is in progress. The "processing result notification" is a situation in which the content of the processing related to tax exemption is registered in the NTA and the processing result is notified to the duty-free shop 1. "Processing completed" is a situation in which the processing result is confirmed at the duty-free shop 1 and all the processing related to tax exemption is completed. "Processing failure" is a situation in which some or all of the tax exemption processing cannot be executed due to some trouble. "Re-registration" is a situation in which the processing request is being redone. For example, if the content of the processing request is incorrect, the processing request is redone. "Correcting" is a situation when the purchaser 11 requests a return or an additional purchase after the processing related to tax exemption is completed. "Processing refusal" is a situation in which the conditions required for tax exemption are not satisfied and processing is not performed. One of the situations is recorded in association with duty-free shop 1. The contents of the processing request list 443 may be displayed in different colors according to the processing status.

The person in charge is a worker 31 who is in charge of each request. The person in charge is designated by the operator 31 operating the operation unit 45. The calculation unit 41 may automatically specify a person in charge from among the pre-registered workers 31. By displaying the processing request list 443, the worker 31 can know the status of the processing related to each duty-free shop 1, and can select the processing to be performed next. When the worker 31 operates the operation unit 45 and specifies one request for tax exemption processing from the list, the calculation unit 41 executes the tax exemption processing. For example, the worker 31 designates a tax exemption processing request to be executed from among the tax exemption processing requests whose processing status is “processing”. The calculation unit 41 may automatically select a request for tax exemption processing to be executed by a method such as selecting in the order of request. The processing in the tax exemption processing apparatus 4 may be automatically executed without any operation by the worker 31, and in this case, the person in charge may not be recorded in the processing request list 443, and the processing status is ". "In automatic processing" may be recorded. The tax exemption processing device 4 may output the processing request list 443 by a method other than the display on the display unit 46, such as outputting the processing request list 443 using a printer. The arithmetic unit 41 executes the process according to the computer program 441.

The calculation unit 41 extracts information on the immigration qualification of the purchaser 11 from the contents of the received certificate 12 (S6). In S6, for example, the calculation unit 41 uses the image of the page on which the face photo of the passport is recorded and the image of the page on which the immigration stamp of the passport is stamped by image processing to obtain the name, nationality, passport number, date of birth, and the like. Extract information on the immigration status of the purchaser 11, such as landing date and status of residence. Alternatively, in S6, the calculation unit 41 displays an image of the page on which the face photograph of the passport is recorded and an image of the page on which the immigration stamp of the passport is stamped on the display unit 46, and displays information on the immigration qualification of the purchaser 11. The operator 31 may visually read the image, and the operation unit 45 may accept the input of information by the operation of the operator 31. When the tax exemption processing device 4 receives the data including the contents of the input certificate 12, the calculation unit 41 extracts the information regarding the immigration qualification of the purchaser 11 from the data. The calculation unit 41 stores information regarding the immigration qualification of the purchaser 11 in the storage unit 44.

Next, the calculation unit 41 determines whether or not the purchaser 11 is a non-resident (S7). In S7, the calculation unit 41 determines whether or not the purchaser 11 is a non-resident based on the information regarding the immigration qualification of the purchaser 11 according to a predetermined algorithm. For example, if more than six months have passed since the landing date of the purchaser 11, the purchaser 11 is not a non-resident. Alternatively, in S7, the calculation unit 41 displays information on the immigration qualification of the purchaser 11 on the display unit 46, and the worker 31 who visually observes the information determines whether or not the purchaser 11 is a non-resident. You may. When the worker 31 operates the operation unit 45 and inputs the determination result, the calculation unit 41 determines whether or not the purchaser 11 is a non-resident.

If the purchaser 11 is not a non-resident (S7: NO), the tax exemption processing device 4 determines that the conditions required for tax exemption are not satisfied, and outputs impossibility information indicating that tax exemption cannot be performed to the terminal device. It is transmitted to 2 (S8). In S8, the arithmetic unit 41 causes the communication unit 47 to transmit the impossible information to the terminal device 2 via the communication network 6. Further, the calculation unit 41 stores the impossible information in the storage unit 44. The terminal device 2 receives the impossible information in the communication unit 26 (S9). The calculation unit 21 displays on the display unit 25 that tax exemption is not possible according to the impossible information (S10), and ends the tax exemption process. In S10, the arithmetic unit 21 may indicate that the purchaser 11 is not a non-resident. The clerk 15 explains to the purchaser 1 ・ BR> P that the tax exemption is not possible, and the tax exemption is not performed.

When the purchaser 11 is a non-resident (S7: YES), the calculation unit 41 specifies the type and price of the purchased product (S11). In S11, for example, the calculation unit 41 extracts the product name, the number of each product, the unit price of each product, and the selling price from the image of the receipt 14 by image processing. When the tax exemption processing device 4 receives the data including the input contents of the product purchase, the calculation unit 41 extracts the product name, the number of each product, the unit price of each product, and the selling price from the data. The calculation unit 41 specifies the type of the purchased product, that is, whether the product is a general item, a consumable item, or a tax-exempt item, according to the item name. The calculation unit 41 searches for a product name from the product database 442 and identifies the type of product associated with the product name. The calculation unit 41 calculates the unit price of each type of product and the total price of each type based on the unit price and the selling price of each product. The symbol for distinguishing the product type and the product type may be recorded in the product database 442 in association with each other, and the calculation unit 41 refers to the symbol recorded in the product database 442 to record the product type. May be specified.

Alternatively, in S11, the calculation unit 41 displays the image of the receipt 14 on the display unit 46, and the worker 31 visually reads the product name, the number of each product, the unit price and the selling price of each product, and the worker 31 The operation unit 45 may accept the input of information by the operation. The calculation unit 41 may specify the type and price of the product by an algorithm that does not use the product database 442. For example, the calculation unit 41 may specify the type and price of the product by using the data recorded outside the tax exemption processing device 4 through the communication network 6. When the symbol for distinguishing the product type is described on the receipt 14, the calculation unit 41 may specify the product type based on the symbol. The operator 31 may visually read the symbol included in the image of the receipt 14, the operator 31 may determine the type of the product based on the symbol, and the operation unit 45 may accept the input of the product type. When the contents of the product purchase are collectively described in the receipt 14 for each product type, the calculation unit 41 or the worker 31 may determine the product type according to the description position of the product name. The calculation unit 41 stores the type and price of the product in the storage unit 44.

Next, the calculation unit 41 determines whether or not the product is subject to tax exemption (S12). In S12, the calculation unit 41 determines whether or not the product is subject to tax exemption based on the type and price of the product according to a predetermined algorithm. For example, if a product is not tax exempt, the product is not tax exempt. For example, if the total price of general goods is 5,000 yen or more, the goods are exempt from tax. For example, if the total price of consumables is 5,000 yen or more and less than 500,000 yen, the goods are exempt from tax. Alternatively, in S12, the calculation unit 41 displays the type and price of the product on the display unit 46, and even if the worker 31 who visually observes the displayed information determines whether or not the product is subject to tax exemption. good. When the worker 31 operates the operation unit 45 and inputs the determination result, the calculation unit 41 determines whether or not the product is subject to tax exemption.

If the product is not subject to tax exemption (S12: NO), the tax exemption processing device 4 determines that the conditions required for tax exemption are not satisfied, and sends the impossible information indicating that the tax exemption is not possible to the terminal device 2. Send (S13). In S13, the calculation unit 41 causes the communication unit 47 to transmit the impossible information to the terminal device 2. Further, the calculation unit 41 stores the impossible information in the storage unit 44. The terminal device 2 receives the impossible information in the communication unit 26 (S14). The calculation unit 21 displays on the display unit 25 that tax exemption is not possible according to the impossible information (S15), and ends the tax exemption process. In S15, the calculation unit 21 may display that the purchased product is not subject to tax exemption. The clerk 15 explains to the purchaser 11 that the tax exemption is not possible, and the tax exemption is not performed.

When the product is subject to tax exemption (S12: YES), the calculation unit 41 determines that the conditions necessary for tax exemption are satisfied, and specifies the refund amount to be refunded to the purchaser 11 (S12: YES). S16). The refund amount is the tax exemption amount minus the handling fee. The tax exemption amount is the amount equivalent to the consumption tax of the tax exempted goods. In S16, the calculation unit 41 calculates the tax exemption amount based on the price of the product and the tax rate of the income tax, and specifies the refund amount by subtracting the fee from the tax exemption amount. Alternatively, in S16, the operator 31 may calculate the refund amount, operate the operation unit 45 to input the refund amount, and the calculation unit 41 may specify the refund amount.

The fee is a consideration for using the tax exemption processing system 10. The amount of the fee may be a predetermined amount determined in advance. The amount of the fee is an amount that changes according to the tax exemption amount, the number of products, or the total price, and the calculation unit 41 may calculate the fee according to a predetermined rule and specify the refund amount. Fees may be free under certain conditions. Information necessary for specifying the fee is stored in the storage unit 44 in advance.

Next, the calculation unit 41 creates purchase record information regarding the purchase of the tax-exempt product (S17). The purchase record information includes information on the immigration status of the purchaser 11, such as the name, nationality, passport number, date of birth, landing date and status of residence extracted in S6. Further, the purchase record information includes the product type and price such as the product name, the number of products, the unit price of the product, the selling price, the type of the product, and the total price for each type specified in S11. The purchase record information may include the tax exemption amount and the fee amount. The tax exemption processing device 4 transmits the purchase record information to the storage device 50 (S18). In S18, the calculation unit 41 causes the communication unit 47 to transmit the purchase record information to the storage device 50 via the communication network 6. The storage device 50 receives the purchase record information in the communication unit 505, and the calculation unit 501 stores the purchase record information in the storage unit 503. In this way, the tax exemption processing establishment 3 provides the purchase record information to the NTA, and the contents of the tax exemption processing are registered in the NTA. The tax exemption processing device 4 provides the purchase record information necessary for tax exemption. The tax exemption processing device 4 may receive a notification from the storage device 50 that the content of the processing related to the tax exemption has been registered.

Purchase record information provided to the NTA will be retained as appropriate. The purchase record information may be provided to the NTA by a method other than the method of transmitting the purchase record information from the tax exemption processing device 4 to the storage device 50. For example, the purchase record information may be provided to the NTA by a method of sending the recording medium on which the purchase record information is recorded from the tax exemption processing establishment 3 to the NTA. In this embodiment, the storage device 50 does not have to be connected to the communication network 6.

Next, the calculation unit 41 updates the fee data (S19). FIG. 11 is a conceptual diagram showing an example of the contents of the fee data 444. In the fee data 444, the purchaser 11, the purchase amount, the tax exemption amount, and the incurred fee for purchasing the goods at the duty-free shop 1 are recorded in association with the date and time when the tax exemption processing is performed. In addition, the total of the fees incurred in the multiple tax exemption processing related to the duty free shop 1 is recorded. For each of the plurality of duty-free shops 1, the date and time, the purchaser 11, the purchase amount, the tax exemption amount, the fee, and the total of the fees are recorded. Based on the contents of the fee data 444, money equivalent to the fee is paid from the duty-free shop 1 to the tax-exempt processing establishment 3 as appropriate. By collecting the fee, the tax exemption processing establishment 3 can obtain the consideration for the service while providing the tax exemption service to the purchaser 11. The calculation unit 41 may display the contents of the fee data 444 on the display unit 46.

Next, the tax exemption processing device 4 transmits the amount information indicating the refund amount to the terminal device 2 (S20). In S20, the calculation unit 41 causes the communication unit 47 to transmit the amount information to the terminal device 2. At this time, the calculation unit 41 updates the processing request list 443. Specifically, for the relevant processing, the calculation unit 41 changes "processing in progress" to "processing result notification". The terminal device 2 receives the amount information in the communication unit 26 (S21). The calculation unit 21 displays the refund amount indicated by the amount information on the display unit 25 (S22). FIG. 12 is a schematic diagram showing an example of an image in which the terminal device 2 according to the first embodiment displays the refund amount. In the image, you will be notified that the tax exemption process has been completed and the refund amount will be displayed. Also, the current date and time is displayed. The clerk 15 confirms the refund amount by visually observing the displayed contents. Further, the clerk 15 can also transmit the refund amount to the purchaser 11 by showing the image displayed by the terminal device 2 to the purchaser 11.

Next, the calculation unit 21 displays an image on the display unit 25 for explaining the necessary items regarding tax exemption to the purchaser 11 (S23). In S23, the calculation unit 21 displays the image represented by the image data stored in the storage unit 23 on the display unit 25. For example, an image is a moving image. The image explains that the goods must be taken out of Japan, that the passport must be presented at customs when leaving Japan, and that consumption tax will be levied if the goods are not in possession at the time of departure. The purchaser 11 receives an explanation of necessary items by viewing the image. The necessary items for the purchaser 11 required for tax exemption are easily explained.

Next, the calculation unit 21 receives a signature from the purchaser 11 (S24). In S24, the calculation unit 21 displays a reception screen for accepting a signature on the display unit 25, and the purchaser 11 operates the operation unit 24 according to the reception screen, so that the calculation unit 21 receives the signature of the purchaser 11. The calculation unit 21 stores the received sign in the storage unit 23. In S24, the terminal device 2 may accept the signature by photographing the signature written by the purchaser 11 with the camera unit 27. The calculation unit 21 may transmit data representing the received signature to the tax exemption processing device 4. The process of S24 may be omitted. After that, the clerk 15 refunds the refund amount to the purchaser 11. For example, cash is refunded. Refunds may be made by depositing money in an account, adding an electronic money charge amount, giving points, or discounting a postpaid amount. The terminal device 2 may execute financial processing for refund.

After the refund is made, the terminal device 2 receives the instruction for the completion of the tax exemption processing, and transmits the completion information indicating the instruction for the completion of the tax exemption processing to the tax exemption processing device 4 (S25). In S25, for example, the clerk 15 operates the operation unit 24 to specify the icon described as "tax exemption processing completed" included in the image as shown in FIG. 12, so that the terminal device 2 is subjected to tax exemption processing. Accept the completion instruction. The calculation unit 21 causes the communication unit 26 to transmit the completion information to the tax exemption processing device 4.

The tax exemption processing device 4 receives the completion information transmitted from the terminal device 2 in the communication unit 47 (S26). The calculation unit 41 updates the processing request list 443 according to the completion information (S27). Specifically, for the relevant processing, the arithmetic unit 41 changes the "processing result notification" to "processing completed". With the above, the tax exemption processing system 10 ends the tax exemption processing.

The tax exemption processing system 10 may notify not only the terminal device 2 of the duty-free shop 1 but also the purchaser 11 whether or not the tax exemption is possible. For example, the tax exemption processing device 4 may notify the purchaser 11 whether or not the tax exemption is possible by using an e-mail in S8, S13 or S20. When the terminal device 2 transmits the contents of the certificate 12 and the contents of the product purchase to the tax exemption processing device 4 in S3, the terminal device 2 displays an input screen for inputting the e-mail address of the purchaser 11 on the display unit 25. indicate. When the purchaser 11 or the clerk 15 operates the operation unit 24, the terminal device 2 receives the e-mail address of the purchaser 11. The terminal device 2 transmits the received e-mail address to the tax exemption processing device 4. The tax exemption processing device 4 receives the e-mail address, associates the e-mail address with the request for processing related to the tax exemption, and stores the e-mail address in the storage unit 44. For example, the tax exemption processing device 4 stores an e-mail address in association with identification information unique to each request for processing related to tax exemption.

In S8 or S13, the tax exemption processing device 4 transmits an e-mail containing non-existence information to the e-mail address associated with the request for processing related to tax exemption. In S20, the tax exemption processing device 4 transmits an e-mail containing the amount information to the e-mail address associated with the request for processing related to tax exemption. The tax exemption processing device 4 may send an e-mail including a notification that tax exemption is possible without including the amount. The purchaser 11 can receive an e-mail and know whether or not tax exemption is possible by using his / her own terminal device such as a smartphone. The purchaser 11 is free to spend time after requesting the tax exemption processing, and after being notified that the tax exemption is possible, the purchaser 11 can receive a refund according to the tax exemption at the duty-free shop 1.

The tax exemption processing system 10 may notify the purchaser 11 of whether or not the tax exemption is possible by a method other than the e-mail address. For example, at the time of S3, the terminal device 2 displays a graphic code such as a two-dimensional code that encodes information for accessing a database in which tax exemption availability information is recorded on the display unit 25. For example, the identification information of the request for processing regarding tax exemption is included in the coded information. The purchaser 11 reads the graphic code with his / her own terminal device. The tax exemption processing device 4 records in a database information indicating whether or not tax exemption is possible in S8, S13 or S20. The terminal device of the purchaser 11 accesses the database by using the information obtained by decoding the graphic code by using a program for accessing an external database such as a browser, and information indicating whether or not tax exemption is possible. To get and display. The purchaser 11 can know whether or not the tax exemption is possible.

The terminal device of the purchaser 11 may be notified of the possibility of tax exemption by using a dedicated application. The terminal device of the purchaser 11 downloads the application program and installs the application. The tax exemption processing device 4 stores the identification information of the application installed in each terminal device in the storage unit 44 in association with the purchaser's e-mail address. At the time of S8, S13 or S20, the tax exemption processing device 4 sends an e-mail including a notification of whether or not the tax exemption is possible, and also notifies the application identified by the identification information associated with the e-mail address whether or not the tax exemption is possible. The terminal device of the purchaser 11 acquires and displays information indicating whether or not tax exemption is possible by the application.

Alternatively, at the time of S3, the terminal device 2 displays a graphic code encoded by the identification information of the request for tax exemption processing on the display unit 25, and the terminal device of the purchaser 11 acquires the graphic code by the application. , The identification information of the processing request is transmitted to the tax exemption processing device 4. The tax exemption processing device 4 stores the identification information of the processing request in the storage unit 44 in association with the identification information of the application. At the time of S8, S13 or S20, the tax exemption processing device 4 notifies the application whether or not the tax exemption is possible by using the identification information of the application associated with the identification information of the processing request. The terminal device of the purchaser 11 acquires and displays information indicating whether or not tax exemption is possible by the application. Even with these methods, the purchaser 11 can know whether or not the tax exemption is possible. Further, the tax exemption processing device 4 may notify the processing status by using an e-mail or an application. The terminal device of the purchaser 11 may acquire and display the processing status by using e-mail or an application.

As described in detail above, in the present embodiment, the clerk 15 of the duty-free shop 1 uses the terminal device 2 to transmit the contents of the certificate 12 and the contents of the product purchase to the duty-free processing device 4. The tax exemption processing device 4 is transmitted from the plurality of terminal devices 2 the contents of the certificate 12 and the contents of the product purchase. The tax exemption processing device 4 determines whether or not the conditions necessary for tax exemption are satisfied by using the contents of the certificate 12 and the contents of the product purchase, and specifies the refund amount if the conditions are satisfied. And provide the purchase record information to the NTA. In this way, the processing related to tax exemption at the plurality of duty-free shops 1 is performed on behalf of the tax exemption processing establishment 3 using the tax exemption processing device 4. By centrally executing the processing related to the plurality of duty-free shops 1 by the tax exemption processing device 4, the processing related to the tax exemption can be efficiently executed. The duty-free shop 1 can outsource most of the tax exemption processing to the tax exemption processing establishment 3, and the burden on the tax exemption shop 1 regarding tax exemption is reduced. For example, the clerk 15 can easily know whether or not the tax exemption is possible and the refund amount only by acquiring the images of the certificate 12 and the receipt 14. Even a clerk 15 who does not have abundant knowledge or experience regarding tax exemption can easily perform work related to tax exemption. By reducing the burden on duty-free shops 1, the number of duty-free shops 1 is expected to increase, and the duty-free market can be expanded.

<Embodiment 2>
In the second embodiment, the configuration of the entire tax exemption processing system 10 is the same as that of the first embodiment. FIG. 13 is a block diagram showing an example of an internal functional configuration of the tax exemption processing device 4 according to the second embodiment. The tax exemption processing device 4 includes a non-resident determination model 445, which is a learning model used for determining whether or not the purchaser 11 is a non-resident. The non-resident determination model 445 is learned to output a determination result as to whether or not the purchaser 11 is a non-resident when information regarding the immigration qualification of the purchaser 11 is input. Further, the tax exemption processing device 4 includes a product determination model 446, which is a learning model used for determining the type of purchased product. The product determination model 446 is learned to output the determination result of the product type when the purchase content is input.

The non-resident determination model 445 and the product determination model 446 are realized by the arithmetic unit 41 executing information processing according to the computer program 441. The storage unit 44 stores data necessary for realizing the non-resident determination model 445 and the product determination model 446. Alternatively, the non-resident determination model 445 or the product determination model 446 may be configured using hardware. For example, the non-resident determination model 445 or the product determination model 446 may be configured to include a processor and a memory for storing necessary programs and data. Further, the non-resident determination model 445 or the product determination model 446 may be realized by using a quantum computer.

Also in the second embodiment, the tax exemption processing system 10 executes the tax exemption processing of S1 to S27. S1 to S6 are executed in the same manner as in the first embodiment. In S5, "automatic processing in progress" may be recorded as the processing status. In S6, the tax exemption processing device 4 uses a learning model that outputs the text information included in the image when the image is input, and the image of the page on which the face photograph of the passport is recorded and the immigration stamp of the passport are stamped. Information on the immigration qualification of the purchaser 11 may be extracted from the image on the page.

In S7, the calculation unit 41 uses the non-resident determination model 445 to determine whether or not the purchaser 11 is a non-resident. FIG. 14 is a conceptual diagram showing an outline of the functions of the non-resident determination model 445. The non-resident determination model 445 is input with information on the immigration status of the purchaser 11, such as the nationality, passport number, landing date and status of residence of the purchaser 11, and whether or not the purchaser 11 is a non-resident. Judgment result is output. The determination result is, for example, a numerical value according to the probability that the purchaser 11 is a non-resident or the probability that the purchaser 11 is not a non-resident. For example, the determination result has a value of 0 or more and 1 or less, and the closer it is to 1, the higher the probability that the purchaser 11 is a non-resident, and the closer it is to 0, the lower the probability that the purchaser 11 is a non-resident. show. The current date may be input to the non-resident determination model 445.

The non-resident determination model 445 is pre-learned to output the determination result when the information regarding the immigration qualification of the purchaser 11 is input. For example, the non-resident determination model 445 is configured using a neural network. Supervised learning trains the non-resident determination model 445 using training data associated with immigration information for a large number of buyers and information indicating whether the buyer is non-resident. There is. In learning, information on immigration qualification included in the training data is input to the non-resident judgment model 445, and an error in which the judgment result output from the non-resident judgment model 445 and the judgment result included in the training data are used as variables. The error is calculated by the function. The parameters of the neural network constituting the non-resident determination model 445 are adjusted so that the error is minimized. The non-resident determination model 445 may be a learning model other than the neural network, such as a support vector machine.

The calculation unit 41 determines whether or not the purchaser 11 is a non-resident according to the determination result output by the non-resident determination model 445. For example, the calculation unit 41 determines that the purchaser 11 is a non-resident when the numerical value of the determination result is closer to 1 than 0. The calculation unit 41 displays on the display unit 46 an image notifying that the worker 31 needs to be confirmed when the probability that the purchaser 11 indicated by the determination result is a non-resident is lower than a predetermined probability. May be good. In this case, the worker 31 confirms the information regarding the immigration qualification, operates the operation unit 45 and inputs the determination result, and the calculation unit 41 determines whether or not the purchaser 11 is a non-resident. do. At this time, the calculation unit 41 may record the person in charge in the processing request list 443 and display the contents of the processing request list 443 in which the person in charge is recorded on the display unit 46. In the non-resident determination model 445, whether the purchaser 11 is a non-resident when the image of the page on which the face photograph of the passport is recorded and the image of the page on which the immigration stamp of the passport is stamped are input. It may be a learning model that outputs a determination result of whether or not.

S8 to S10 are executed in the same manner as in the first embodiment. In S11, the calculation unit 41 extracts the product name, the number of each product, the unit price of each product, and the selling price from the image of the receipt 14, as in the first embodiment. The calculation unit 41 extracts the product name, the number of each product, the unit price and the selling price of each product from the image of the receipt 14 by using a learning model that outputs the character information included in the image when the image is input. You may.

The calculation unit 41 determines the type of the purchased product by using the product determination model 446. FIG. 15 is a conceptual diagram showing an outline of the functions of the product determination model 446. The product determination model 446 is input with a product name, and outputs a determination result as to whether the product is a general article, a consumable item, or a non-tax exempt item. The determination result is, for example, three numerical values according to the probability that the product is a general article, the probability that the product is a consumable item, and the probability that the product is not subject to tax exemption.

The product determination model 446 is pre-learned to output a determination result when a product name is input. For example, the product determination model 446 is configured by using a neural network. The product determination model 446 is learned by supervised learning using training data in which product names and information indicating product types are associated with a large number of products. In learning, the product name included in the training data is input to the product judgment model 446, and the error is calculated by an error function using the judgment result output from the product judgment model 446 and the type of product included in the training data as variables. Will be done. The parameters of the neural network constituting the product determination model 446 are adjusted so that the error is minimized. The product determination model 446 may be a learning model other than the neural network.

The calculation unit 41 determines the type of the purchased product according to the determination result output by the product determination model 446. For example, the calculation unit 41 determines that the type of the product has the highest probability among general goods, consumables, and non-tax-exempt items. The calculation unit 41 may display an image on the display unit 46 notifying that the confirmation of the worker 31 is required when the highest probability is lower than the predetermined probability. In this case, the operator 31 confirms the product name, operates the operation unit 45 to input the determination result, and the calculation unit 41 determines the type of the product. At this time, the calculation unit 41 may record the person in charge in the processing request list 443 and display the contents of the processing request list 443 in which the person in charge is recorded on the display unit 46. The product determination model 446 may be a learning model that outputs a determination result of the product type when a symbol for distinguishing the product type is input in addition to the product name. The product determination model 446 may be a learning model that outputs a determination result of the product type when a symbol for distinguishing the product type is input. Alternatively, the product determination model 446 may be a learning model that outputs a determination result of the product type when the image of the receipt 14 is input.

S12 to S15 are executed in the same manner as in the first embodiment. In S12, the calculation unit 41 was purchased using a learning model trained to output a determination result of whether or not the product is subject to tax exemption when the image of the receipt 14 is input. It may be determined whether the goods are subject to tax exemption. S16 to S27 are executed in the same manner as in the first embodiment. As described above, the tax exemption processing system 10 executes the tax exemption processing.

As described in detail above, also in the second embodiment, most of the tax exemption processing is performed at the tax exemption processing establishment 3 using the tax exemption processing apparatus 4, and the burden on the tax exemption shop 1 regarding tax exemption is reduced. By using the learning model in the tax exemption processing apparatus 4, the burden of the work performed at the tax exemption processing establishment 3 is reduced, and the tax exemption processing is performed more easily.

<Embodiment 3>
In the first and second embodiments, the clerk 15 of the duty-free shop 1 operates the terminal device 2 to execute the duty-free processing. In the third embodiment, the purchaser 11 of the product operates the terminal device 2 to execute the tax exemption process. FIG. 16 is a schematic diagram showing a configuration example of the tax exemption processing system 10 according to the third embodiment. The configuration of the entire tax exemption processing system 10 is the same as that of the first and second embodiments. However, in the third embodiment, the purchaser 11 possesses the terminal device 2.

Also in the third embodiment, the tax exemption processing system 10 executes the tax exemption processing of S1 to S27. After the product is purchased, the checkout is completed, and the receipt 14 is discharged from the checkout device 13, the purchaser 11 operates the terminal device 2. In S1, the terminal device 2 receives an instruction to start processing in response to the operation of the purchaser 11, and the arithmetic unit 21 executes an application for tax exemption processing according to the computer program 231 and starts processing.

In S2, the calculation unit 21 displays a guide image for guiding the acquisition of the image on the display unit 25, the purchaser 11 operates the terminal device 2 according to the guide image, and the operation unit 24 is operated by the purchaser 11. Accept. The purchaser 11 operates the terminal device 2, and the terminal device 2 acquires an image of the face of the purchaser 11 and an image of a page on which the face photograph of the passport possessed by the purchaser 11 is recorded. The calculation unit 21 extracts a face photo from the image of the page on which the face photo of the passport is recorded, compares the face image of the purchaser 11 with the extracted face photo, and the purchaser 11 is qualified to enter the country with the certificate 12. Identity verification is performed to determine whether or not the person is the same as the person who has been proved. If the purchaser 11 is not the same person whose entry qualification is proved by the certificate 12, the calculation unit 21 ends the process.

Even if the terminal device 2 transmits the image of the face of the purchaser 11 and the image of the page on which the face photograph of the passport is recorded to the tax exemption processing device 4, and the tax exemption processing device 4 performs the identity verification process. good. The tax exemption processing device 4 may perform identity verification using a learning model that outputs a determination result as to whether or not the plurality of faces are the faces of the same person when a plurality of face images are input.

When the purchaser 11 is the same person as the person whose entry qualification is proved by the certificate 12, the calculation unit 21 displays the guide image on the display unit 25. The purchaser 11 operates the terminal device 2 according to the guidance image, and acquires an image of the page on which the immigration stamp of the passport possessed by the purchaser 11 is stamped and an image of the receipt 14. In S3, the purchaser 11 inputs a transmission instruction, and the terminal device 2 transmits the image of the face of the purchaser 11, the content of the certificate 12, and the content of the product purchase to the tax exemption processing device 4.

S4 to S8 are executed in the same manner as in the first or second embodiment. In S3, the terminal device 2 may transmit an image of the face of the purchaser 11, and the tax exemption processing device 4 may confirm the identity after S4. If the purchaser 11 is not the same person whose entry qualification is proved by the certificate 12, the tax exemption processing device 4 transmits the impossible information.

In S9 and S10, the terminal device 2 possessed by the purchaser 11 receives the impossible information and displays that the tax exemption cannot be performed. The purchaser 11 confirms that the tax exemption is not possible, and the tax exemption is not performed. S11 to S13 are executed in the same manner as in the first or second embodiment. In S14 and S15, the terminal device 2 possessed by the purchaser 11 receives the impossible information and displays that the tax exemption cannot be performed. The purchaser 11 confirms that the tax exemption is not possible.

S16 to S20 are executed in the same manner as in the first or second embodiment. In S21 and S22, the terminal device 2 possessed by the purchaser 11 receives the amount information and displays the refund amount. The purchaser 11 presents the refund amount displayed by the terminal device 2 to the clerk 15. S23 and S24 are executed in the same manner as in the first or second embodiment. After that, the clerk 15 refunds the refund amount to the purchaser 11. In S25, the terminal device 2 receives an instruction to complete the tax exemption processing by the purchaser 11 operating the operation unit 24, and transmits the completion information to the tax exemption processing device 4. S26 and S27 are executed in the same manner as in the first or second embodiment. As described above, the tax exemption processing system 10 executes the tax exemption processing.

The tax exemption processing system 10 may notify not only the terminal device 2 owned by the purchaser 11 but also the duty-free shop 1 whether or not the tax exemption is possible. For example, in S8, S13 or S20, the tax exemption processing device 4 may notify the terminal device in the tax exemption shop 1 whether or not the tax exemption is possible by using an e-mail. Alternatively, the tax exemption processing system 10 may notify the propriety of tax exemption by using a dedicated application installed in the terminal device in the duty free shop 1. The tax exemption processing system 10 may also notify the duty-free shop 1 of the processing status.

As described in detail above, in the third embodiment, the purchaser 11 operates the terminal device 2, and the tax exemption processing system 10 performs the tax exemption processing. Most of the tax exemption processing is performed at the tax exemption processing establishment 3 using the tax exemption processing device 4. Even if the tax exemption processing system 10 is not installed in the duty-free shop 1, the tax exemption processing is executed using the terminal device 2 owned by the purchaser 11, and the purchaser 11 can receive the tax exemption. Since it is not necessary to introduce the tax exemption processing system 10 at the duty-free shop 1, the burden on the duty-free shop 1 regarding tax exemption is further reduced. In addition, the purchaser 11 can always receive tax exemption in the same way, and can easily become proficient in tax exemption processing.

<Embodiment 4>
In the first to third embodiments, the tax exemption processing establishment 3 registers the purchase record information including the tax exemption information with the NTA, and then refunds according to the tax exemption. Shows the form of refund before creating. The configuration of the tax exemption processing system 10 according to the fourth embodiment is the same as that of the first embodiment. After the purchaser 11 purchases the product and the payment is made, the tax exemption process is performed.

FIG. 17 is a flowchart showing a procedure of tax exemption processing executed by the tax exemption processing system 10 according to the fourth embodiment. The calculation unit 21 of the terminal device 2 executes the following processing according to the computer program 231 and the calculation unit 41 of the tax exemption processing device 4 executes the following processing according to the computer program 441. The terminal device 2 receives an instruction to start processing, and the arithmetic unit 21 executes an application for tax exemption processing and starts processing (S301).

The terminal device 2 performs an identity verification process for confirming whether the person whose status of residence is proved by the certificate 12 such as a passport matches the purchaser 11 (S302). In S302, the calculation unit 21 displays a screen for identity verification on the display unit 25. FIG. 18 is a schematic diagram showing an example of a screen for identity verification. A sample image of the page on which the face photo of the passport is recorded is displayed, and a message is output instructing to confirm whether the face of the face photo of the passport matches the face of the purchaser 11.

The clerk 15 keeps the passport and other certificates 12 from the purchaser 11 and visually confirms that the person whose status of residence is proved and the purchaser 11 match. The clerk 15 operates the operation unit 24 and inputs that the identity has been confirmed. For example, by specifying "Next" on the screen shown in FIG. 18, it is input that the identity has been confirmed. The calculation unit 21 accepts that the identity verification has been performed. If the clerk 15 determines that the person whose status of residence is proved does not match the purchaser 11, the clerk 15 suspends the process. It may be input to the terminal device 2 that the person whose status of residence is proved by the certificate 12 and the purchaser 11 do not match.

The terminal device 2 then receives information indicating that the purchaser 11 is a non-resident (S303). In S303, the calculation unit 21 displays a screen for receiving information on the display unit 25. FIG. 19 is a schematic diagram showing an example of a screen for receiving information indicating that the purchaser 11 is a non-resident. A sample image of the input stamp recorded on the certificate 12 is displayed, and a message instructing to enter the landing date and status of residence included in the input stamp is output.

The clerk 15 searches for the latest immigration stamp recorded on the certificate 12 entrusted by the purchaser 11 with reference to the sample image, operates the operation unit 24, and operates the operation unit 24 to enter the landing year included in the input stamp. Enter the date and status of residence. FIG. 19 shows an example of inputting by selecting the corresponding status of residence from a plurality of statuses of residence, and shows an example in which "short-term stay" is input. The landing date may also be entered by selecting the corresponding date from the possible dates. For example, by specifying "Next" on the screen shown in FIG. 19, the input is completed. The calculation unit 21 receives information indicating that the purchaser 11 is a non-resident by inputting the landing date and the status of residence.

The terminal device 2 then acquires the image of the certificate 12 (S304). In S304, as in the first embodiment, the terminal device 2 acquires an image of the certificate 12 such as an image of the page on which the face photograph of the passport is recorded.

The terminal device 2 then receives information indicating the price and consumption tax amount of the product purchased by the purchaser 11 (S305). In S305, the calculation unit 21 displays a screen for receiving information on the display unit 25. FIG. 20 is a schematic diagram showing an example of a screen for receiving information indicating a product price and a consumption tax amount. A message is output instructing you to enter the total purchase amount including tax and the consumption tax amount. If there are multiple consumption tax rates, you will be instructed to enter the consumption tax amount to which each consumption tax rate is applied. FIG. 20 shows an example in which a consumption tax rate of 10% and a consumption tax rate of 8% exist.

The clerk 15 operates the operation unit 24 to input the price and the consumption tax amount of the product recorded on the receipt 14. The calculation unit 21 calculates the total consumption tax amount and displays it on the display unit 25. Further, the clerk 15 inputs information indicating whether or not the purchased product contains consumables. FIG. 20 shows an example in which consumables are not included in the product. For example, by specifying "Next" on the screen shown in FIG. 20, the input is completed. The calculation unit 21 receives information indicating the price of the product and the consumption tax amount. The processing of S303 and S305 corresponds to the information receiving unit.

The terminal device 2 then acquires the image of the receipt 14 (S306). When there are a plurality of consumption tax rates, the calculation unit 21 may display a screen on the display unit 25 for instructing the acquisition of the image of the receipt 14 after distinguishing the products to which the consumption tax rates are applied. .. FIG. 21 is a schematic diagram showing an example of a screen for outputting an instruction to distinguish products having different consumption tax rates. A message is output instructing the products recorded on the receipt to be marked with a specific mark, and a sample image of the marked receipt is output. The clerk 15 performs the work for taking the image of the receipt 14 according to the instruction. In S306, as in the first embodiment, the terminal device 2 acquires an image of the receipt 14. The processing of S304 and S306 corresponds to the image acquisition unit. The processes of S302 to S306 may be executed in the other order.

The terminal device 2 transmits the data including the received information and the acquired image to the tax exemption processing device 4 (S307). The terminal device 2 may collectively transmit the data acquired in the processes of S302 to S306, or may transmit the information or the image each time the information is received or the image is acquired in the processes of S302 to S306. S307 corresponds to the data transmission unit. The tax exemption processing device 4 receives the data transmitted from the terminal device 2 by the communication unit 47 (S308). The calculation unit 41 stores the received data in the storage unit 44. In this way, the tax exemption processing device 4 acquires information indicating that the purchaser 11 is a non-resident, information indicating the price of the product and the consumption tax amount, the image of the certificate 12, and the image of the receipt 14. The processing of S308 corresponds to the first data acquisition unit and the second data acquisition unit.

The tax exemption processing device 4 specifies the refund amount to be refunded to the purchaser 11 (S309). The refund amount is the amount to be refunded according to the tax exemption from the amount including the consumption tax amount paid by the purchaser 11 at the time of settlement. In S309, the calculation unit 41 calculates the tax exemption amount based on the information indicating the price of the product and the consumption tax amount, and specifies the refund amount by subtracting the fee from the tax exemption amount. The processing of S309 corresponds to the amount specifying part. Next, the tax exemption processing device 4 transmits the amount information indicating the refund amount to the terminal device 2 (S310). By transmitting the amount information, the tax exemption processing device 4 notifies the refund amount. The processing of S310 corresponds to the notification unit. The terminal device 2 receives the amount information in the communication unit 26 (S311). The terminal device 2 displays the refund amount indicated by the amount information on the display unit 25 (S312).

FIG. 22 is a schematic diagram showing an example of an image in which the terminal device 2 according to the fourth embodiment displays the refund amount. The refund amount is displayed, and a message for the clerk 15 is displayed. FIG. 22 shows an example of a message instructing the purchaser 11 to return the passport, attaching a signature or a seal certifying the tax exemption to the receipt 14 and instructing the purchaser 11 to return the passport. There is. S312 corresponds to the amount output unit.

The clerk 15 refunds the refund amount to the purchaser 11, and returns the certificate 12 to the purchaser 11. In addition, the clerk 15 adds a description certifying that the tax exemption processing has been performed, such as signing or stamping the receipt 14, to the receipt 14, and returns the receipt 14 to the purchaser 11. For example, cash is refunded. The terminal device 2 may execute financial processing such as payment to an account in order to make a refund by a method other than cash payment. After the end of S312, the processing in the terminal device 2 ends. The clerk 15 may input the completion of the processing to the terminal device 2, and the terminal device 2 may transmit the information indicating the completion of the processing to the tax exemption processing device 4.

After the end of S310, the tax exemption processing device 4 updates the processing request list 443 (S313). The processes of S301 to S313 are executed in real time. The calculation unit 41 displays the contents of the processing request list 443 on the display unit 46 (S314).

FIG. 23 is a schematic diagram showing an example of the contents of the processing request list 443 according to the fourth embodiment. In the fourth embodiment, the processing request list 443 records the status of the processing for registering the content of the tax exemption processing to be performed after the refund is made with the NTA. The processing status includes "processing completed", "registration work in progress", "new request" and the like. "Processing completed" is the status in which the processing for registering the contents of tax exemption processing with the NTA has been completed. "Registration work in progress" is a situation in which work is being carried out to register the contents of tax exemption processing with the NTA. A "new request" is a situation in which a new processing request has been received, and after the refund has been made, the work for registering the contents of the tax exemption processing with the NTA has not yet started.

The processing request list 443 is displayed on the display unit 46, the request to be executed is specified from the requests whose processing status is "new request", and the subsequent processing for registering the content of the tax exemption processing with the NTA is performed. Will be done. For example, a request to be displayed at the top is specified from among the requests whose processing status is "new request". The calculation unit 41 may adjust the position where the request is displayed according to the position of the duty-free shop 1. The process of registering the contents of the tax exemption process with the NTA must be performed before the purchaser 11 leaves the country. The calculation unit 41 sets the position where the request is displayed so that the position where the request is displayed becomes higher as the duty-free shop 1 is closer to the customs, for the purpose of terminating the processing before the purchaser 11 leaves the country. You may adjust. The contents of the processing request list 443 may be accessible from the terminal device 2.

The tax exemption processing device 4 creates purchase record information regarding the purchase of the tax exempted product for the selected request (S315). The purchase record information includes the contents of the certificate 12 such as information on the status of residence of the purchaser 11 and the contents of the product purchase such as the type and price of the product. The purchase record information may include the tax exemption amount and the fee amount. The purchase record information is created based on the image of the certificate 12 and the image of the receipt 14. For example, a part or all of the contents of the purchase record information is exempted from tax by the worker 31 confirming the contents based on the image of the certificate 12 and the image of the receipt 14, and the worker 31 operating the operation unit 45. It is input to the processing device 4, and the calculation unit 41 creates purchase record information and stores it in the storage unit 44. Alternatively, the calculation unit 41 may extract necessary information from the image of the certificate 12 and the image of the receipt 14 to create purchase record information. The process of S315 corresponds to the creation unit.

The tax exemption processing device 4 then transmits the purchase record information to the storage device 50 (S316). The storage device 50 receives the purchase record information in the communication unit 505, and the calculation unit 501 stores the purchase record information in the storage unit 503. In this way, the tax exemption processing establishment 3 provides the purchase record information to the NTA, and the contents of the tax exemption processing are registered in the NTA. Purchase record information provided to the NTA will be retained as appropriate. The purchase record information may be provided to the NTA by a method other than the method of transmitting the purchase record information. The processing of S316 corresponds to the providing unit.

The tax exemption processing device 4 then updates the fee data (S317). The calculation unit 41 may display the contents of the fee data 444 on the display unit 46. After S317 is completed, the arithmetic unit 41 updates the processing request list 443 and ends the processing. It should be noted that S317 may be executed before S315. The processes S314 to S317 are appropriately executed and may not be executed in real time. The processes of S314 to S317 may be executed in parallel with the processes of S301 to S313.

As described in detail above, in the fourth embodiment, the clerk 15 confirms that the purchaser 11 is a non-resident and confirms the consumption tax amount, and performs a process of creating purchase record information including tax exemption information. Before, the purchaser 11 will be refunded according to the tax exemption. A method of determining whether or not the conditions necessary for tax exemption are satisfied based on the contents of the certificate 12 and the contents of the product purchase as in the first embodiment, and making a refund after creating the purchase record information. Then, it takes a long time to get a refund. Therefore, the waiting time of the purchaser 11 is long and the convenience is low. In the fourth embodiment, the clerk 15 confirms the conditions necessary for tax exemption on the spot, and the refund is made before the process of creating the purchase record information is performed. Therefore, from the purchase of the goods to the refund. Time is reduced. Therefore, the waiting time of the purchaser 11 is shortened, and the convenience is improved.

Also in the fourth embodiment, most of the tax exemption processing is performed at the tax exemption processing establishment 3 using the tax exemption processing apparatus 4, and the burden on the tax exemption shop 1 regarding tax exemption is reduced. Since the waiting time of the purchaser 11 is short and the convenience is high, the purchaser 11 can easily use the tax exemption processing method. The opportunity for the purchaser 11 to purchase goods using the tax exemption system will increase, and the market will expand.

<Embodiment 5>
In the first to fourth embodiments, a form in which the tax exemption is refunded after the settlement is once made is shown, but in the fifth embodiment, the settlement is made by deducting the refund amount. The configuration of the tax exemption processing system 10 according to the fifth embodiment is the same as that of the fourth embodiment.

In the fifth embodiment, the payment device 13 discharges the receipt 14 at the stage where the purchaser 11 purchases the product and the payment has not been made yet. The receipt 14 describes the price of the purchased goods, the consumption tax amount, and the payment amount to be paid by the purchaser 11 if the tax exemption is not applied. For example, the payment amount is the sum of the price of the goods and the consumption tax amount. The receipt 14 at this stage is a provisional receipt issued in a state where the payment amount is stated but the payment has not been made yet. The tax exemption process starts with no settlement yet.

FIG. 24 is a flowchart showing a procedure of tax exemption processing executed by the tax exemption processing system 10 according to the fifth embodiment. The calculation unit 21 of the terminal device 2 executes the following processing according to the computer program 231 and the calculation unit 41 of the tax exemption processing device 4 executes the following processing according to the computer program 441. The terminal device 2 executes the same processing of S401 to S407 as the processing of S301 to S307.

In S401, the terminal device 2 may accept an instruction to select whether to perform the tax exemption process before the settlement or the tax exemption process after the settlement. When the terminal device 2 receives an instruction to select to perform the tax exemption processing after the settlement, the tax exemption processing system 10 executes the tax exemption processing according to the fourth embodiment. When the terminal device 2 receives an instruction to select to perform the tax exemption processing before the settlement, the tax exemption processing system 10 executes the processing after S401. In S405, the clerk 15 operates the operation unit 24 to input the price of the product and the consumption tax amount recorded on the receipt 14 issued at the stage before settlement. In S406, the terminal device 2 acquires the image of the receipt 14 issued at the stage before payment. The processes of S402 to S406 may be executed in the other order.

The tax exemption processing device 4 receives the data transmitted from the terminal device 2 in the communication unit 47 (S408). The calculation unit 41 stores the received data in the storage unit 44. The tax exemption processing device 4 next specifies the settlement amount to be paid by the purchaser 11 in the settlement (S409). In S409, the calculation unit 41 calculates the tax exemption amount based on the information indicating the price of the product and the consumption tax amount, subtracts the fee from the tax exemption amount, and subtracts the fee from the tax exemption amount when there is no tax exemption. The payment amount is specified by subtracting it from the payment amount. The payment amount without tax exemption is the payment amount stated on the receipt 14. Next, the tax exemption processing device 4 transmits the amount information indicating the settlement amount to the terminal device 2 (S410). By transmitting the amount information, the tax exemption processing device 4 notifies the settlement amount. The terminal device 2 receives the amount information in the communication unit 26 (S411). The terminal device 2 displays the settlement amount indicated by the amount information on the display unit 25 (S412).

FIG. 25 is a schematic diagram showing an example of an image in which the terminal device 2 according to the fifth embodiment displays a payment amount. The payment amount is displayed, and a message for the clerk 15 is displayed. FIG. 25 shows an example of a message instructing the purchaser 11 to return the passport. Further, in FIG. 25, the payment amount described in the receipt 14 is corrected by hand to the notified payment amount, the payment is made, and the receipt 14 is returned to the purchaser 11 with a signature or a seal certifying the tax exemption. Here is an example of a message instructing that.

The clerk 15 manually corrects the payment amount described on the receipt 14 to the payment amount and makes the payment. At this time, the clerk 15 pays the settlement amount. For example, payment is made in cash. The terminal device 2 may execute financial processing such as payment to an account in order to make a payment by a method other than cash payment. After the payment is completed, the clerk 15 returns the certificate 12 to the purchaser 11. In addition, the clerk 15 adds a description certifying that the tax exemption processing has been performed, such as signing or stamping the receipt 14, to the receipt 14, and returns the receipt 14 to the purchaser 11. After the end of S412, the processing in the terminal device 2 ends. The clerk 15 may input the completion of the processing to the terminal device 2, and the terminal device 2 may transmit the information indicating the completion of the processing to the tax exemption processing device 4.

After the end of S410, the tax exemption processing apparatus 4 executes the same processing of S413 to S417 as the processing of S313 to S317. The purchase record information created in S415 may include the payment amount specified in S409. After the end of S417, the arithmetic unit 41 ends the process. The processes S414 to S417 are appropriately executed and may not be executed in real time. The processes of S414 to S417 may be executed in parallel with the processes of S401 to S413.

As described in detail above, in the fifth embodiment, the tax exemption process is started before the payment is made, and the payment amount obtained by subtracting the fee from the tax exemption amount from the payment amount when there is no tax exemption is specified and specified. Make a payment using the payment amount. The purchaser 11 pays the tax-exempt amount in advance, instead of paying the tax-included amount once and then receiving the refund. The time and effort of the purchaser 11 is reduced, and the convenience is improved.

Also in the fifth embodiment, most of the tax exemption processing is performed at the tax exemption processing establishment 3 using the tax exemption processing device 4, and the burden on the tax exemption shop 1 regarding tax exemption is reduced. Since the purchaser 11 has less trouble and is more convenient, the purchaser 11 can easily use the tax exemption processing method. The opportunity for the purchaser 11 to purchase goods using the tax exemption system will increase, and the market will expand.

In the above embodiments 1 to 5, the terminal device 2 is a portable computer, but the terminal device 2 may be a stationary device operated by a clerk 15 or a purchaser 11. .. For example, the terminal device 2 may be a device integrated with the settlement device 13. In the first to fifth embodiments, the terminal device 2 has shown the form of acquiring an image by using the camera unit 27, but the terminal device 2 may be a form of acquiring an image by using a scanner. For example, the terminal device 2 may be a device integrated with a copier. In the first to fifth embodiments, the receipt 14 is used, but the tax exemption processing system 10 may be a form in which the content of the product purchase is acquired without using the receipt 14. For example, the tax exemption processing system 10 may be in the form of transmitting the content of the product purchase from the settlement device 13, or in the form of acquiring the content of the product purchase displayed on the display unit of the settlement device 13 on the terminal device 2. You may.

The present invention is not limited to the contents of the above-described embodiment, and various modifications can be made within the scope of the claims. That is, an embodiment obtained by combining technical means appropriately modified within the scope of the claims is also included in the technical scope of the present invention.

10 Duty-free processing system 1 Duty-free shop 11 Purchaser 12 Certificate 13 Settlement device 14 Receipt 15 Clerk 2 Terminal device 3 Duty-free processing office 4 Duty-free processing device 40 Recording medium 5 National Tax Agency 50 Storage device 6 Communication network

Claims (11)

It is a tax exemption processing method that processes tax exemption at duty free shops.
Received the image of the certificate certifying the immigration qualification of the purchaser who purchased the product and the image of the receipt describing the contents of the product purchase by the purchaser, which were obtained at each of the multiple duty-free shops.
For each of the plurality of duty-free shops, it is determined from the contents of the certificate and the contents of the product purchase whether or not the conditions necessary for tax exemption are satisfied.
If the above conditions are not met for one of the plurality of duty-free shops, information indicating that tax exemption is not possible is transmitted to the one duty-free shop.
When the above conditions are satisfied for one of the plurality of duty-free shops, the refund amount according to the tax exemption is specified, and the refund amount is transmitted to the one duty-free shop. Tax exemption processing method. From the contents of the certificate, it is determined whether or not the purchaser is a non-resident.
If the purchaser is not a non-resident, it is determined that the above conditions are not met.
When the purchaser is a non-resident, the type and price of the product are specified from the contents of the product purchase.
From the type and price of the product, it is determined whether or not the product is subject to tax exemption.
If the product is not subject to tax exemption, it is determined that the above conditions are not met, and it is determined.
The tax exemption processing method according to claim 1, wherein when the product is subject to tax exemption, it is determined that the above conditions are satisfied. The tax exemption processing method according to claim 1 or 2, wherein the refund amount is an amount obtained by subtracting a fee from a tax exemption amount calculated based on the price of the product. The tax exemption processing method according to claim 3, wherein fee data recording the fees generated for each of the plurality of duty-free shops is created. For each of the plurality of duty-free shops, purchase record information including the contents of the certificate and the contents of the product purchase is created.
The tax exemption processing method according to any one of claims 1 to 4, wherein the purchase record information regarding each of the plurality of duty-free shops is provided to the NTA. It is characterized by outputting a list recorded by receiving the image of the certificate and the image of the receipt from the duty-free shop, the date and time when the request for processing related to tax exemption is received, and the status of the processing. The tax exemption processing method according to any one of claims 1 to 5. Equipped with a terminal device and a tax exemption processing device,
The terminal device is
Obtain the image of the certificate certifying the immigration qualification of the purchaser who purchased the product and the image of the receipt describing the contents of the product purchase by the purchaser.
The image of the certificate and the image of the receipt are transmitted to the tax exemption processing device.
The tax exemption processing device is
From the contents of the certificate and the contents of the purchase of the product, it is determined whether or not the conditions necessary for tax exemption are satisfied.
If the above conditions are not met, information indicating that tax exemption is not possible is transmitted to the terminal device.
If the above conditions are met, the refund amount according to the tax exemption is specified, and the refund amount is transmitted to the terminal device.
The terminal device is
A tax exemption processing system characterized by outputting the refund amount. It is a tax exemption processing method that processes tax exemption at duty free shops.
Obtain information indicating that the purchaser who purchased the item is a non-resident,
Obtain information indicating the price and consumption tax amount of the product,
Obtain an image of a certificate proving that the purchaser is a non-resident and an image of a receipt describing the contents of the purchase by the purchaser.
Based on the information indicating the price and consumption tax amount of the product, specify the refund amount according to the tax exemption, and
Notify the refund amount and
After notifying the refund amount, purchase record information including the contents of the certificate and the contents of the purchase of the product is created based on the image of the certificate and the image of the receipt.
A tax exemption processing method characterized by providing the purchase record information to the National Tax Agency. It is a tax exemption processing device that processes tax exemption at duty free shops.
The first data acquisition unit that acquires information indicating that the purchaser who purchased the product is a non-resident, and information indicating the price and consumption tax amount of the product, received by the terminal device, and
A second data acquisition unit that acquires an image of a certificate certifying that the purchaser is a non-resident and an image of a receipt that describes the contents of the product purchase by the purchaser, acquired by the terminal device.
Based on the information indicating the price and consumption tax amount of the product, the amount specification part that specifies the refund amount according to the tax exemption, and
A notification unit that notifies the terminal device of the refund amount, and
After notifying the refund amount, a creation unit that creates purchase record information including the contents of the certificate and the contents of the purchase of the product based on the image of the certificate and the image of the receipt.
A tax exemption processing device including a providing unit that provides the purchase record information to the National Tax Agency. Equipped with a terminal device and a tax exemption processing device,
The terminal device is
An information reception unit that receives information indicating that the purchaser who purchased the product is a non-resident, and information indicating the price and consumption tax amount of the product.
An image acquisition unit that acquires an image of a certificate proving that the purchaser is a non-resident and an image of a receipt that describes the contents of the product purchase by the purchaser.
It has an information received by the information receiving unit and a data transmitting unit that transmits an image acquired by the image acquisition unit to the tax exemption processing device.
The tax exemption processing device is
Based on the information indicating the price and consumption tax amount of the product, the amount specification part that specifies the refund amount according to the tax exemption, and
It has a notification unit for notifying the refund amount by transmitting the refund amount to the terminal device.
The terminal device further
It has an amount output unit that outputs the refund amount.
The tax exemption processing device further
After notifying the refund amount, a creation unit that creates purchase record information including the contents of the certificate and the contents of the purchase of the product based on the image of the certificate and the image of the receipt.
A tax exemption processing system characterized by having a providing department that provides the purchase record information to the National Tax Agency. It is a tax exemption processing method that processes tax exemption at duty free shops.
Information indicating that the purchaser is a non-resident, information indicating the price and consumption tax amount of the product, and the purchaser being a non-resident before the purchaser who purchased the product pays. Obtain the image of the certificate certifying the above and the image of the receipt describing the contents of the product purchase by the purchaser.
Based on the information indicating the price and consumption tax amount of the product, specify the settlement amount according to the tax exemption, and
Notify the payment amount
After notifying the payment amount, purchase record information including the contents of the certificate and the contents of the purchase of the product is created based on the image of the certificate and the image of the receipt.
A tax exemption processing method characterized by providing the purchase record information to the National Tax Agency.

Images