JP2023034243A - Tax information management device, tax information management method and program - Google Patents

Abstract

To optimize a content of tax information used for calculation of a tax base amount.SOLUTION: A tax information management device 1 for managing tax information used for calculation of a tax base amount of a real estate tax includes a storage unit 12 for storing a plurality of pieces of tax information including a plurality of pieces of land tax information associated with a plurality of pieces of land specification information for specifying lands and a plurality of pieces of house tax information associated with a plurality of pieces of house specification information for specifying houses, and an update unit 133 for determining that there is an error in the land tax information when the house tax information stored in the storage unit 12 associated with one piece of first house specification information out of the plurality of pieces of house specification information represents that a residential house is built on the land corresponding to the first house specification information and the land tax information stored in the storage unit 12 associated with the land specification information corresponding to the first house specification information represents that a special exception of the housing lot is not applied thereto.SELECTED DRAWING: Figure 4

Description

TECHNICAL FIELD The present invention relates to a taxation information management device, a taxation information management method, and a program for managing taxation information used to calculate a tax base amount of property tax.

An information management device of a local government manages taxation information consisting of items necessary for taxation in order to impose property tax on land and houses (for example, Patent Document 1). In this information management device, when transfer information for updating taxation information is obtained from the legal affairs bureau or on-site investigation results, etc., taxation information is updated based on the obtained transfer information, and fixed assets are updated based on the updated taxation information. Tax base amount of tax is calculated.

JP 2019-211952 A

When calculating the taxable base amount of property tax based on taxation information, special measures to reduce the tax burden of property tax are applied to residential land that is the site of a house. However, even though there is a residential building such as an exclusive house on the land with a certain location number, if the application of special land for residential use to this land is not registered as taxation information, this taxation information If we use , the problem arises that it is not possible to calculate an appropriate tax base amount for the land.

Accordingly, the present invention has been made in view of these points, and it is an object of the present invention to provide appropriate contents of taxation information used to calculate the tax base amount.

A taxation information management device according to a first aspect of the present invention is a taxation information management device for managing taxation information used to calculate a taxable base amount of fixed asset tax, comprising a plurality of pieces of land identification information for identifying land. a storage unit for storing a plurality of taxation information including a plurality of land tax information associated with a house and a plurality of house tax information associated with a plurality of house specifying information for specifying a house; The house tax information stored in the storage unit in association with one piece of the first house identification information among the identification information indicates that a residential house is built on the land corresponding to the first house identification information. and when the land taxation information stored in the storage unit in association with the land specification information corresponding to the first house specification information does not apply a special exception for residential land, the land taxation information is determined to be erroneous. and an updating unit for determining.

The update unit determines that a residential house is built on the land corresponding to the first house identification information and stored in the storage unit in association with the land identification information corresponding to the first house identification information. When it is determined that the land taxation information does not apply the special exception for residential land and there is an error in the land taxation information, the land taxation information is stored in the storage unit in association with the land identification information corresponding to the first house identification information. The land tax information may be updated to apply a special exception for residential land.

A taxation information management device according to a second aspect of the present invention is a taxation information management device that manages taxation information used to calculate a tax base amount for property tax, and includes usage status information indicating the usage status of land or buildings. a plurality of land tax information associated with a plurality of land identification information for identifying land; a plurality of house tax information associated with a plurality of house identification information for identifying a house; and a storage unit for storing a plurality of taxation information including, in the usage status information, indicating that a residential house is built on land corresponding to one piece of first land identification information among the plurality of land identification information. and if the land taxation information stored in the storage unit in association with the first land identification information does not apply a special exception for residential land, the updating unit determines that the land taxation information is erroneous. and have

The update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the land tax information stored in the storage unit in association with the first land identification information indicates residential land If it is determined that the land taxation information is incorrect and the land taxation information is not applied, the land taxation information stored in the storage unit in association with the first land identification information is applied to the residential land special It may be updated to a state where

A taxation information management device according to a third aspect of the present invention is a taxation information management device for managing taxation information used to calculate a taxable base amount of property tax, comprising a plurality of pieces of land identification information for identifying land. a storage unit for storing a plurality of taxation information including a plurality of land tax information associated with a house and a plurality of house tax information associated with a plurality of house specifying information for specifying a house; The house tax information stored in the storage unit in association with one piece of the first house identification information among the identification information does not indicate that a residential house is built on the land corresponding to the first house identification information. there is an error in the land taxation information when the land taxation information stored in the storage unit in association with the land specification information corresponding to the first house specification information applies a special exemption for residential land. and an updating unit that determines that

The update unit stores a residential house on the land corresponding to the first house identification information in association with the land identification information corresponding to the first house identification information in the storage unit. When it is determined that the land tax information has an error in the land tax information, and the land tax information is stored in the storage unit in association with the land specific information corresponding to the first house specific information The land tax information may be updated to a state in which the special exception for residential land is not applied.

A taxation information management device according to a fourth aspect of the present invention is a taxation information management device that manages taxation information used to calculate a tax base amount for property taxes, and includes usage status information indicating the usage status of land or buildings. a plurality of land tax information associated with a plurality of land identification information for identifying land; a plurality of house tax information associated with a plurality of house identification information for identifying a house; and a storage unit for storing a plurality of taxation information including, in the usage status information, indicating that a residential house is built on land corresponding to one piece of first land identification information among the plurality of land identification information. update determining that the land taxation information is erroneous when the land taxation information stored in the storage unit in association with the first land identification information is applied with a special exemption for residential land and

The update unit determines that no residential house is built on the land corresponding to the first land identification information, and that in the land tax information stored in the storage unit in association with the first land identification information, When it is determined that the land taxation information has an error when the land tax exemption is applied, the land taxation information stored in the storage unit in association with the first land identification information is applied to the residential land exemption. You can update it to not.

The taxation information management device further includes an acquisition unit that acquires registration information from the legal affairs bureau, and the update unit updates the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information. It may be determined whether the land tax information associated with is erroneous.

A taxation information management method according to a fifth aspect of the present invention is a computer-executed method in which, of a plurality of pieces of house taxation information associated with a plurality of pieces of house identification information for identifying a house, one piece of first house identification information is identifying the house tax information stored in association; and land identification corresponding to the first house identification information among a plurality of pieces of land tax information associated with a plurality of pieces of land identification information for identifying land. identifying the land tax information stored in association with the information; and indicating that a residential house is built on the land corresponding to the first house identification information in the identified house tax information; and determining that the land taxation information is erroneous when the specified land taxation information does not apply a special case for residential land.

A program according to a sixth aspect of the present invention is stored in a computer in association with one piece of first house identification information among a plurality of pieces of house tax information associated with a plurality of pieces of house identification information for identifying a house. and storing in association with the land identification information corresponding to the first house identification information among the plurality of pieces of land taxation information associated with the plurality of pieces of land identification information for identifying the land. a step of identifying the land tax information that has been identified, the identified house tax information indicating that a residential house is built on the land corresponding to the first house identification information, and the identified land and determining that the land tax information is erroneous when the tax information does not apply the special exception for residential land.

ADVANTAGE OF THE INVENTION According to this invention, it is effective in making the content of the taxation information used for calculation of a tax base amount appropriate.

BRIEF DESCRIPTION OF THE DRAWINGS It is a figure which shows the outline|summary of the taxation information management system of embodiment. It is a table|surface which shows an example of the taxation information regarding land. It is a table|surface which shows an example of the taxation information regarding a house. 1 is a diagram showing a configuration of a taxation information management device 1; FIG. It is a figure which shows the example of an update of land taxation information by an update part. FIG. 10 is a diagram showing an example of updating of house taxation information by an updating unit; It is a figure which shows the example of an update of land taxation information by an update part. FIG. 10 is a diagram showing another example of updating of house taxation information by the updating unit; FIG. 11 is a diagram showing another example of updating land taxation information by the updating unit; FIG. 11 is a diagram showing another example of updating land taxation information by the updating unit; FIG. 11 is a diagram showing another example of updating land taxation information by the updating unit; 4 is a flowchart of an operation of updating taxation information by a taxation information management device; FIG. 13 is a flow chart showing an example of a matching process (S3) in FIG. 12; FIG. It is a figure which shows the structure of the taxation information management system which is a modification of a taxation information management system.

[Outline of taxation information management system S]
FIG. 1 is a diagram showing an overview of a taxation information management system S of this embodiment. The taxation information management system S is a system for local governments such as municipalities to manage the tax base amount of property tax, and includes a taxation information management device 1 and one or more information terminals 2 . The taxation information management system S is installed, for example, in government offices and government offices of local governments.

The taxation information management device 1 is, for example, a computer. The taxation information management device 1 is connected to a server 3 managed by a legal affairs bureau or the like via a network N1. The taxation information management device 1 generates taxation information. The taxation information includes land taxation information for taxation on land and house taxation information for taxation on houses. The taxation information management device 1 manages the generated taxation information. The taxation information management device 1 calculates the standard taxable amount of property tax based on the generated taxation information.

The taxation information management device 1 stores a taxation information database in which generated taxation information is registered in a storage medium, and responds to requests from one or more information terminals 2 connected via the network N2. 2 to display the taxation information. The information terminal 2 is, for example, a computer used by an employee of a local government. The network N1 is for example the Internet and the network N2 is for example an intranet, but the network N2 may be the Internet.

FIG. 2 is a table showing an example of land tax information. FIG. 3 is a table showing an example of house tax information. The taxation information shown in FIG. 2 indicates the contents of each item related to the land stored in association with the land specific information managed in the taxation information database. The taxation information shown in FIG. 3 indicates the contents of each item related to the house stored in association with the house identification information managed in the taxation information database. The land identification information is information for identifying land, and is, for example, a location number, a real estate number, or a property number. House identification information is information for identifying a house, such as a location number, house number, real estate number, or property number. The contents of the taxation information items shown in FIGS. 2 and 3 are generated based on the contents of the registration information included in the registration electronic data acquired from the server 3, or are input by the staff of the local government.

The taxation information management device 1 generates land taxation information based on the registration information included in the registration electronic data acquired from the server 3, but the generated land taxation information may not match the current situation. For example, although a residential house is built on the land corresponding to certain land identification information, the land tax information corresponding to the land identification information may not apply the exception of residential land.

The taxation information management device 1 identifies or acquires other information corresponding to the same land identification information as the land identification information of the land taxation information to be checked, in order to check the land taxation information. For example, the taxation information management device 1 identifies house identification information corresponding to this land identification information, and identifies or acquires other information corresponding to this house identification information. Other information corresponding to the house identification information is, for example, house tax information. For example, both the land identification information and the house identification information indicate the location number. At this time, the house identification information corresponding to the land identification information is, for example, the house identification information indicating the same location number as the land identification information.

In addition, when the land identification information is the location number and the house identification information is the house number, the house identification information corresponding to the land identification information is, for example, a house built on the land indicated by the land identification information. It may be house identification information indicating a house. The taxation information management device 1 reads from the storage unit a table that associates the land identification information with the house identification information indicating the house built on the land indicated by the land identification information, and refers to this table to determine whether the land identification information is Identify the house identification information indicating the house built on the indicated land.

Further, the other information corresponding to the land specific information may be house tax information stored in the taxation information management device 1 in association with the house specific information of the house built on the land corresponding to this land specific information. good. Other information corresponding to the land-specific information indicates that the land that corresponds to this land-specific information is used together with the land that corresponds to this land-specific information or the land that corresponds to other adjacent land-specific information. It may be land tax information corresponding to land specific information of other adjacent land, which is known by information, evaluation information, or the like. Other information corresponding to the land-specific information indicates that it is used together with the land corresponding to this land-specific information for houses built on the land corresponding to this land-specific information or other land-specific information adjacent to it. House tax information corresponding to house identification information of a house built on land corresponding to other adjacent land identification information, which is clarified by tax information, evaluation information, etc. of the house built on the corresponding land, and good too.

Further, the other information corresponding to the land identification information may be usage information stored in the taxation information management device 1 in association with the land identification information. Further, other information corresponding to the land identification information may be usage information stored in the taxation information management device 1 in association with the house identification information of the house built on the land corresponding to the land identification information. good. The usage status information is information indicating the usage status of land or buildings. The usage status information includes a photographed image of the land corresponding to the land identification information or a building standing on the land corresponding to the land identification information, a map image corresponding to the land identification information, and a map image corresponding to the land identification information. Results of on-site surveys of the land or buildings built on the land corresponding to the land identification information, house surveys for calculating the appraisal value, declaration documents when the person who should apply for the loss registration reports the loss, Agricultural Land Act and permission or notification based on the Fire Service Act, etc., evaluation information such as similar classifications or plots that show that the land is integrally used, and external information such as resident registration information. A map image indicates the position or shape of land or a building, such as a topographic map, a residential map, a lot number map, a public map, a parcel survey map, a plot map, a building drawing, a floor plan of each floor, a blueprint, or a floor plan. An image of any format.

The outline of the processing in the taxation information management system S will be described below. First, the taxation information management device 1 acquires electronic registration data from the server 3 ((1) in FIG. 1). The taxation information management device 1 acquires usage information ((2) in FIG. 1). The taxation information management device 1 generates taxation information based on various types of registration information included in the acquired registration electronic data ((3) in FIG. 1). The taxation information management device 1 identifies land taxation information corresponding to the land identification information to be checked in order to check the land taxation information. The taxation information management device 1 determines whether or not the specified land taxation information matches the acquired usage information.

The taxation information management device 1 identifies other information corresponding to the land identification information to be checked ((4) in FIG. 1). The taxation information management device 1 determines whether or not the identified land taxation information matches the other identified information. Based on the acquired usage information, the taxation information management device 1 determines whether or not there is an error in the information indicating whether the special exception for residential land is applied in the identified land taxation information (( 5)). Based on the other specified information, the taxation information management device 1 determines whether or not there is an error in the information indicating whether or not the special exception for residential land is applied in the specified land tax information (( 5)).

When the taxation information management device 1 determines that the information indicating whether the special exception for residential land is applied in the land taxation information is erroneous, the information indicating whether the special exception for residential land is applied in the land taxation information is not included. Update land tax information to be consistent with other information above. In this way, the taxation information management device 1 can prevent an appropriate standard tax amount from being calculated due to an error in the land taxation information.

[Configuration of taxation information management device 1]
FIG. 4 is a diagram showing the configuration of the taxation information management device 1. As shown in FIG. The taxation information management device 1 has a communication section 11 , a storage section 12 and a control section 13 . The control unit 13 has an acquisition unit 131 , an information provision unit 132 and an update unit 133 .

The communication unit 11 includes a communication controller for transmitting/receiving data to/from the server 3 via the network N1 and transmitting/receiving data to/from the information terminal 2 via the network N2. The communication unit 11 inputs the received data to the control unit 13 . Instead of inputting the received data to the control unit 13, the communication unit 11 may notify the control unit 13 that the data has been received. Also, the communication unit 11 transmits data received from the control unit 13 . The communication unit 11 transmits the display data received from the control unit 13 to the information terminal 2 so that the information terminal 2 displays the display data.

The storage unit 12 includes a storage medium such as a ROM (Read Only Memory), a RAM (Random Access Memory), and a hard disk. The storage unit 12 stores programs executed by the control unit 13 . The storage unit 12 also stores registration information included in the registration electronic data received by the communication unit 11 from the server 3 and a plurality of taxation information created based on the registration information or external information. The taxation information includes a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house.

The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131 , an information provision unit 132 and an update unit 133 by executing programs stored in the storage unit 12 . The control unit 13 may further include a calculation unit (not shown) that calculates the standard taxable amount of land. The calculation unit may calculate the standard taxable amount of the house. The calculation unit calculates the standard taxable amount of land based on the land tax information stored in the storage unit 12 . The calculation unit calculates the standard tax amount of the house based on the house tax information stored in the storage unit 12 . As will be described later, when the updating unit 133 updates the land taxation information, the calculation unit calculates the standard taxable amount of the land based on the updated land taxation information. When the update unit 133 updates the house tax information, the calculation unit calculates the standard taxable amount of the house based on the updated house tax information.

The acquisition unit 131 acquires various types of information via the communication unit 11 . The acquisition unit 131 acquires electronic registration data including registration information (for example, land registration information or house registration information) created by the legal affairs bureau from the legal affairs bureau. The acquisition unit 131 causes the storage unit 12 to store the registration information included in the acquired registration electronic data. The acquisition unit 131 causes the storage unit 12 to store the registration information in association with the land identification information or the house identification information included in the registration information. The update unit 133 creates taxation information including land taxation information or house taxation information based on the registration information, and causes the storage unit 12 to store the created taxation information. When the registration information and taxation information corresponding to the land identification information or the house identification information included in the registration information are already stored in the storage unit 12, the updating unit 133 acquires the stored registration information and taxation information. The registration information and the created new taxation information are updated, and the stored original registration information and taxation information are stored in the storage unit 12 as history information.

The update unit 133 identifies the land identification information or the house identification information included in the registration information stored in the storage unit 12, and stores in the storage unit 12 in association with the identified land identification information or house identification information. Read tax information. Subsequently, the update unit 133 updates the items included in the taxation information corresponding to one or more items included in the registration information notified from the communication unit 11 among the plurality of items included in the read taxation information. are made to match the contents of the registration information, the stored taxation information is updated to new taxation information. When updating the stored taxation information to new taxation information, the updating unit 133 may cause the storage unit 12 to store the original taxation information stored as history information.

The acquisition unit 131 may also acquire usage status information indicating the usage status of land or buildings. The usage status information includes, for example, a photographed image of the land corresponding to certain land identification information or a building standing on the land corresponding to the land identification information, a map image corresponding to the land identification information, Field survey results of the corresponding land or buildings built on the land corresponding to the land identification information, house survey for calculating the appraisal value, declaration documents when the person who should apply for the loss registration reports the loss, It is information indicating permission or notification based on the Agricultural Land Act, Fire Service Act, etc., evaluation information such as a similar situation classification or a plot showing that the land is integrally used, resident registration information, etc. The acquisition unit 131 acquires usage information in association with the land identification information. The acquisition unit 131 acquires the usage status information from, for example, the information terminal 2 used by the local investigator or the information terminal 2 of the employee of the government office where the taxation information management device 1 is managed. The acquisition unit 131 causes the storage unit 12 to store the acquired usage information in association with the land identification information. Acquisition unit 131 outputs the acquired usage information to update unit 133 .

The information providing unit 132 communicates with the information terminal 2 via the communication unit 11 . The information providing unit 132 transmits the plurality of taxation information stored in the storage unit 12 to the information terminal 2 via the communication unit 11 and causes the information terminal 2 to display the plurality of taxation information. For example, the information providing unit 132 stores the land tax information stored in the storage unit 12 in association with the land identification information designated from the information terminal 2 or the house identification information designated from the information terminal 2 and stores it in the storage unit 12. The stored house tax information is read from the storage unit 12 and the read land tax information or house tax information is transmitted to the information terminal 2 via the communication unit 11 . The information providing unit 132 may cause the information terminal 2 to display the standard taxable amount calculated by the calculating unit.

[Updating land taxation information when special exceptions for residential land are not applied]
The update unit 133 refers to information different from the land tax information and determines whether or not there is an error in the land tax information stored in the storage unit 12 in association with the land identification information. The information different from the land tax information is, for example, (1) registration electronic data (land registration information/house registration information), (2) house tax information, or (3) external information such as usage status information.

Further, when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3, the update unit 133 updates the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information. may be determined whether there is an error in For example, when the acquiring unit 131 acquires the electronic registration data including the registration information from the server 3, the updating unit 133 detects an error in the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information. It may be determined whether there is

The updating unit 133 updates the land taxation information when it is determined that the land taxation information has an error. On the other hand, when the updating unit 133 determines that there is no error in the land taxation information, it does not update the land taxation information. 5, 7, and 9 to 11 are diagrams showing examples of land tax information updating by the updating unit 133. FIG. 6 and 8 are diagrams showing an example of updating the house taxation information by the update unit 133. FIG. FIG. 5 is a diagram showing an example of land tax information stored in the storage unit 12. As shown in FIG. FIG. 6 is a diagram showing an example of house tax information stored in the storage unit 12. As shown in FIG.

The update unit 133 updates one house identification information ( (corresponding to the first house identification information) is specified. The update unit 133 determines whether or not the specified house tax information indicates that a residential house is built. Further, the updating unit 133 determines whether or not the usage status information acquired by the acquiring unit 131 in association with the land specifying information indicates that a residential house is built on the land corresponding to one piece of the first land specifying information. determine whether

The update unit 133 selects the first house identification information from among the plurality of pieces of land tax information corresponding to the plurality of pieces of land identification information in the electronic registration data or usage information acquired by the acquisition unit 131, or the information received from the information terminal 2, Alternatively, the land taxation information stored in the storage unit 12 is identified in association with the land identification information corresponding to the land indicated by the usage status information as having a residential house. The update unit 133 determines whether or not the specified land tax information applies a special exception for residential land. In the example of FIG. 5, of the many items included in the land tax information, the location number, taxable land category, taxable land area, and residential land as an example of the land identification information are indicated as to whether special exceptions are applied. For example, in the application column of the residential land exception associated with the location number “3”, a circle is added to indicate that the residential land exception is applied. A cross mark is added to the application column of the residential land exception associated with the location number "4-2" to indicate that the residential land exception is not applied.

In the example of FIG. 6, of the many items included in the house tax information, the location number, house number, building type, and building usage status are shown as an example of house identification information. The updating unit 133 determines that a residential house is built when the type of building is "residence". On the other hand, the updating unit 133 determines that there is no residential house when the type of building is other than "house".

For example, the updating unit 133 determines that there is a residential house because the type of building associated with the location number "4-2" is "residence" in the example of FIG.

The updating unit 133 determines that there is an error in the land taxation information when the items included in the land taxation information do not match the items included in the house taxation information. For example, the update unit 133 updates the house tax information stored in the storage unit 12 in association with one house identification information (equivalent to the first house identification information) among the plurality of house identification information to correspond to the first house identification information. A special exception for residential land is applied to the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the first house identification information and indicating that a residential house is built on the land. If not, it is determined that there is an error in the land taxation information.

At this time, the updating unit 133 updates the land taxation information stored in the storage unit 12 in association with the land identification information so as to apply the special exception for residential land. The updating unit 133 stores the updated land taxation information in the storage unit 12 in association with the same land identification information as before updating, updates the land taxation information, and stores the stored original taxation information as history information. stored in the unit 12; The update unit 133 notifies the calculation unit of the updated land tax information so that the calculation unit can calculate the tax base amount.

FIG. 7 shows land taxation information after the updating unit 133 has updated the land taxation information shown in FIG. 5 based on the house taxation information shown in FIG. In FIG. 7, the updated portions are indicated by underlining with larger letters than the other letters. In the example of FIG. 7, the update unit 133 updates the land tax information corresponding to the location number "4-2" so as to apply the special exception for residential land. A circle mark indicating that the special case for residential land is applied is added to the column for application of special case for residential land corresponding to the location number "4-2." The update unit 133 updates the taxable land category to "residential land" in the land taxation information corresponding to the location number "4-2."

[Updating land taxation information when special provisions for residential land are applied]
The update unit 133 refers to the electronic registration data or usage information acquired by the acquisition unit 131, or the house tax information associated with one of the plurality of house specification information in the information received from the information terminal 2. Then, it is determined whether or not the house tax information indicates that a residential house is built on the land corresponding to the house identification information. Further, the updating unit 133 determines whether or not the usage status information acquired by the acquiring unit 131 in association with the land specifying information indicates that a residential house is built on the land corresponding to one piece of the first land specifying information. It may be determined whether The updating unit 133 determines whether or not the land tax information stored in the storage unit 12 in association with the land specifying information corresponding to the house specifying information or the usage status information applies an exception for residential land.

For example, the update unit 133 determines that the land taxation information stored in the storage unit 12 in association with the land identification information applies the special exception for residential land, and the house identification information includes the land taxation information. If it does not indicate that a residential house is built on the corresponding land, the land tax information is inconsistent with the house tax information, so it is determined that the land tax information is erroneous.

At this time, the updating unit 133 updates the land taxation information stored in the storage unit 12 in association with the land identification information so that the special exception for residential land is not applied. FIG. 8 is a diagram showing another example of updating of the house taxation information by the updating unit 133. As shown in FIG. FIG. 9 is a diagram showing another example of updating of land taxation information by the updating unit 133. As shown in FIG. As shown in FIG. 5, it is assumed that the updating unit 133 has determined that the land tax information before update corresponding to the location number "2" applies a special exception for residential land.

The updating unit 133 determines that the type of building in the building tax information corresponding to the same location number "No. 2" shown in the example of FIG. 8 is "store". The update unit 133 determines that the land tax information is incorrect because the land tax information and the house tax information corresponding to the same location number "2" do not match. FIG. 9 shows land taxation information after the updating unit 133 has updated the land taxation information shown in FIG. 5 based on the house taxation information shown in FIG. The updated parts in FIG. 9 are underlined with larger letters than the other letters. In FIG. 9, a cross mark indicating that the special exception for residential land is not applied is added to the application column of the special exception for residential land corresponding to the location number “2”. As shown in FIG. 9, the updating unit 133 updates the land taxation information corresponding to the location number "2" so that the special exception for residential land is not applied.

[Renewal for each residential land category]
When a special residential land is applied to a certain land, a portion of this land of 200 square meters or less is treated as a small-scale residential land, and fixed property tax, etc. is reduced. Of this land, the portion exceeding 200 square meters is treated as general residential land, and fixed property taxes are reduced at a rate different from that of small-scale residential land. On the other hand, if no special residential land exemption is applied to a certain piece of land, this land is treated as non-residential land that does not receive reductions in property tax, etc. based on the special residential land exemption.

10 and 11 are diagrams showing another example of how the updating unit 133 updates the land taxation information. In the example of FIG. 10, in the land tax information corresponding to the location number as an example of the land identification information, if the land area (area) of a small residential land or general residential land is not 0 square meters, this small residential land or general residential land Apply the residential land exemption to the land. For example, in the land tax information corresponding to the location number "4-1", the breakdown of land area for small-scale residential land, general residential land, and non-residential land is 180 square meters, 0 (zero) square meters, and 0 square meters, respectively. In this land tax information, since the land area of small-scale residential land is a value larger than 0 square meters, the exception of residential land is applied.

For example, it is assumed that the update unit 133 refers to the land tax information corresponding to the location number “4-1” shown in FIG. 10 and determines that the residential land exception is applied as described above. Assume that the updating unit 133 refers to the house taxation information (not shown) corresponding to the same location number "4-1" and determines that there is no residential house in this house taxation information. At this time, since the land tax information and the house tax information do not match, the updating unit 133 determines that the land tax information is erroneous. In the land tax information corresponding to the location number “4-1”, the update unit 133 sets the land area (area) for small-scale residential land, the land area for general residential land, Update the breakdown of land area for non-residential land.

FIG. 11 shows an example of updated land tax information. In FIG. 11, the updated portions are indicated by underlining with characters larger than other characters. In the example of FIG. 11, in the land tax information corresponding to the location number "4-1", the breakdown of land area for small-scale residential land, general residential land, and non-residential land is 0 square meters, 0 square meters, and 180 square meters, respectively. In this land tax information, both the land for small-scale housing and the land for general housing are 0 square meters, and the land of the location number "4-1" does not include the part to which the special exception for residential land is applied. Therefore, it can be seen that the special rule for residential land is not applied to the land with the location number "4-1".

The updating unit 133 refers to the house specific information corresponding to the land specific information of the land tax information to be checked or the house specific information stored in the storage unit 12 in association with the house specific information corresponding to this land specific information. , the breakdown of the land area of small residential land, general residential land and non-residential land in the land tax information may be specified respectively. The updating unit 133 updates the details of land area such as small-scale residential land in the land tax information to be checked with the type of house, site area of house, floor area of house, total floor area of house, residential ratio, building Based on the structure of the building, the number of floors of the building, etc.

The updating unit 133 determines that there is an error in the land taxation information when the details of the land area of small residential land, etc. in the land taxation information to be checked do not match the house taxation information. The breakdown of acreage such as land area has been updated to be consistent based on the type of house, site area of house, floor area of house, total floor area of house, occupancy rate, structure of building, number of floors of building, etc. in house tax information. may On the other hand, the updating unit 133 may determine that there is no error in the land taxation information when the land taxation information includes details of land area such as small-scale residential land that match the house taxation information. At this time, the update unit 133 does not update the land tax information.

In addition, the updating unit 133 determines that the land area for small-scale residential land and general residential land in the land tax information to be checked is both 0 square meters, and the land tax information to be checked applies a special exception for residential land. Alternatively, it may be determined that there is an error in the land tax information. At this time, the update unit 133 may update the land tax information so that the special exception for residential land is not applied.

Similarly, the updating unit 133 updates the land tax information to be checked when the land area for small-scale residential land or general residential land is not 0 square meters and when the special exception for residential land is not applied in the land tax information to be checked. , it may be determined that there is an error in the land tax information. At this time, the updating unit 133 may update the land taxation information so as to apply a special case for residential land in the land taxation information.

When the updating unit 133 determines that the land taxation information has an error, instead of updating the information indicating whether or not to apply the special exception for residential land in the land taxation information, the updating unit 133 updates one of the items included in the house taxation information. As one example, information indicating that the land tax information has an error may be stored.

When the land valuation is reviewed every several years, the updating unit 133 determines that updating the land taxation information is unnecessary until the timing of reviewing the land valuation, and determines the timing of reviewing the land valuation. It may be determined that the land tax information needs to be updated when it becomes . The updating unit 133 may update the information indicating whether or not the special exception for residential land is applied in the land tax information in accordance with the timing of reviewing the evaluation of the land.

[Update 1 based on external information]
Further, the update unit 133 may refer to the usage status information acquired by the acquisition unit 131 instead of the house tax information to determine whether or not there is an error in the land tax information. For example, the updating unit 133 indicates that a residential house is built on land corresponding to one piece of land-specific information among a plurality of pieces of land-specific information in the usage status information, and is associated with the land-specific information. If the land taxation information stored in the storage unit 12 does not apply the special case for residential land, it is determined that the land taxation information is erroneous.

As shown in FIG. 5, it is assumed that the update unit 133 has determined that the land tax information corresponding to the location number "4-2" does not apply the special exception for residential land. As shown in FIG. 6, the updating unit 133 determines that a residential house is built in a photographed image, a map image, or resident registration information indicating the usage situation corresponding to the location number "4-2." and At this time, the update unit 133 determines that the land tax information corresponding to the location number "4-2" shown in FIG. At this time, as described above, the updating unit 133 updates the taxable land category to “residential land” in the land taxation information corresponding to the location number “4-2”, and also updates the land taxation information so that the special exception for residential land is applied. Update (Fig. 7).

The update unit 133 indicates that a photographed image or the like indicating the usage status corresponding to the location number “4-2” indicates that a residential house is included in an area equal to or larger than a predetermined ratio or a predetermined area of the land. In this case, the land tax information corresponding to the location number "4-2" may be updated so as to apply a special exception for residential land.

[Update 2 based on external information]
In addition, even when the land tax information applies the special exception for residential land, the updating unit 133 indicates the usage status of the land or building in the same way as when the special exception for residential land is not applied in the land tax information. It may be determined whether or not there is an error in the land taxation information by referring to the usage status information. For example, the update unit 133 does not indicate in the usage status information that a residential house is built on the land corresponding to one piece of land identification information among a plurality of pieces of land identification information, and the land identification information If the land taxation information stored in the storage unit 12 in association with the land taxation information is applied to a residential land exception, it is determined that the land taxation information is erroneous.

As shown in FIG. 5, it is assumed that the updating unit 133 has determined that the land tax information corresponding to the location number "2" applies a special exception for residential land. It is assumed that the updating unit 133 determines that a "store" is built on the land of this location number in the usage information indicated by the photographed image, the map image, etc. corresponding to the location number "2" shown in FIG. At this time, the updating unit 133 determines that the land tax information corresponding to the location number “2” shown in FIG. At this time, the updating unit 133 updates the land taxation information so that the special exception for residential land is not applied to the land taxation information corresponding to the location number “2” as described above (FIG. 9).

The update unit 133 may use a machine learning model to determine whether or not the photographed image indicates that a residential house has been built. For example, when a photographed image obtained by photographing the usage of a certain land is input, the updating unit 133 updates the machine learning model that outputs the result of determining whether or not the land contains a building. It is determined whether or not a residential house is built on the land by inputting the photographed image and obtaining the determination result output from the machine learning model. The update unit 133 may update the taxation information using a machine learning model that outputs the type of building included in the captured image when the captured image of the land is input.

The update unit 133 updates the information from the storage unit 12 based on other information different from the taxation information stored in the storage unit 12 in association with the partial specification information that is at least part of the land specification information among the plurality of pieces of land specification information. It may be determined whether or not there is an error in the read land tax information, particularly the information indicating whether or not a special exception for residential land is applied. Other information that is different from the taxation information corresponding to the Partially Specified Information is, for example, taxation information associated with the address number of another land adjacent to the land of the address number corresponding to the Partially Specified Information, or the Partially Specified Information It is the taxation information associated with the house number of the house built on the land of another address number adjacent to the land of the address number corresponding to .

For example, when the partial specific information is a location number, the update unit 133 updates the building tax information corresponding to the house built on the land corresponding to the location number (for example, the land adjacent to the location number). update the land tax information associated with the location number based on When the partial specific information is a house number, the updating unit 133 updates the land tax information of the land corresponding to the land on which the house corresponding to the house number was built (for example, the land adjacent to the land on which the house was built). Based on this, the house tax information associated with the house number may be updated.

[Operation Flowchart of Taxation Information Management Device 1]
FIG. 12 is a flowchart of the operation of taxation information management device 1 to update taxation information. In FIG. 12, the acquisition unit 131 starts when it acquires an instruction to check the taxation information from the information terminal 2 (S1). It is assumed that the instruction acquired by the acquisition unit 131 designates a plurality of pieces of land identification information to be checked.

The update unit 133 first selects one piece of land identification information (S2). Subsequently, the update unit 133 collates the land tax information and the house tax information associated with the selected land identification information (S3). At this time, the update unit 133 may collate the land taxation information associated with the selected land identification information with the usage status information. The details of this processing will be described later.

Next, the updating unit 133 determines whether or not the collation of the land taxation information associated with all the land identification information to be checked has been completed, and determines whether the land taxation information associated with all the land identification information is If it is determined that the collation of information has not ended (NO in S4), the process returns to S2. When the update unit 133 determines that collation of land tax information associated with all pieces of land identification information has been completed (YES in S4), the update unit 133 notifies the information terminal 2 of the collation result via the information provision unit 132. (S5).

FIG. 13 is a flow chart showing an example of the matching process (S3) in FIG. The updating unit 133 determines whether the land corresponding to the land specifying information is used for residence in the house tax information associated with the house specifying information corresponding to the land specifying information to be checked or the usage status information corresponding to the land specifying information. (S31). When the updating unit 133 determines that the house tax information indicates that a residential house is built (YES in S31), the update unit 133 determines whether or not the land tax information applies a special exception for residential land. (S32).

The updating unit 133 determines that the land taxation information is erroneous when the land taxation information does not apply the special case for residential land (NO in S32). At this time, the updating unit 133 updates the land taxation information so that the special case for residential land is applied to the land taxation information (S33), and ends the process.

When the update unit 133 determines that the house taxation information, etc. in the determination in S31 does not indicate that a residential house is built (NO in S31), the land taxation information applies the special exception for residential land. It is determined whether or not there is (S34). When the updating unit 133 determines that the land taxation information applies the exception for residential land (NO in S34), it determines that the land taxation information is erroneous. At this time, the updating unit 133 updates the land taxation information so that the special case for residential land is not applied in the land taxation information (S35), and ends the process.

When the updating unit 133 determines that the land taxation information in the determination in S34 does not apply the special exception for residential land (YES in S34), it determines that the land taxation information is correct. At this time, the updating unit 133 does not update the land taxation information (S36), and ends the process. The updating unit 133 determines that there is no error in the land taxation information when the land taxation information in the determination of S32 applies the special case for residential land (YES in S32). At this time, the updating unit 133 does not update the land taxation information (S36), and ends the process.

[Modification]
FIG. 14 is a diagram showing the configuration of a taxation information management system S1, which is a modification of the taxation information management system S. As shown in FIG. In the taxation information management system S shown in FIG. 1, the case where the taxation information management device 1 generates and manages taxation information and calculates the tax base amount based on the generated taxation information is illustrated. On the other hand, the taxation information management system S1 shown in FIG. 14 includes a taxation information management device 1a that generates and manages taxation information, and a taxation information management device 1a that calculates the tax base amount based on the taxation information generated by the taxation information management device 1a. It has a standard amount calculation device 4 separately. In this case, the taxation information management device 1a may have the function of each part of the control unit 13 shown in FIG. may have

In this embodiment, an example has been described in which the storage unit 12 stores usage information in association with land identification information. However, the invention is not so limited. For example, the storage unit 12 may store usage information in association with the house identification information. In this case, "land specific information" may be read as "house specific information" in the processing related to the usage status information in this specification.

[Effects of taxation information management device 1]
As described above, the updating unit 133 determines whether or not there is an error in the land taxation information based on the house taxation information or the usage status information. In this way, the update unit 133 can prevent an appropriate tax base amount from being calculated due to an error in the land tax information.

In summary, the taxation information management device 1 of this embodiment can realize the following.
(1) Determine whether or not there is an error in the land tax information.
(2) If it is determined that the land tax information has an error, the land tax information is updated.
(3) Determine whether updating of land tax information is necessary.
(4) If it is determined that the land tax information needs to be updated, the land tax information is updated.
(5) Update land tax information.
(6) Calculate the standard tax amount corresponding to the updated land tax information.

Further features of the invention are summarized below.
A taxation information management device according to a seventh aspect of the present invention is a taxation information management device for managing taxation information used to calculate a taxable base amount of property tax, the acquisition unit acquiring registration information from the Legal Affairs Bureau; A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. and a storage unit for storing the first house identification information in the registration information, which indicates that a taxable house is built on the land corresponding to one of the plurality of house identification information and the first house identification information. an updating unit that determines that the house taxation information is erroneous when the house taxation information associated with the house identification information is not stored in the storage unit.

The update unit determines that a house subject to taxation is built on the land corresponding to the first house identification information in the registration information, and that the storage unit stores house tax information associated with the first house identification information. If it is determined that there is an error in the house taxation information, the house taxation information of the house subject to taxation may be registered so as to be subject to taxation in association with the first house identification information.

A taxation information management device according to an eighth aspect of the present invention is a taxation information management device for managing taxation information used to calculate a tax base amount of property tax, and includes usage status information indicating the usage status of land or buildings. a plurality of land tax information associated with a plurality of land identification information for identifying land; a plurality of house tax information associated with a plurality of house identification information for identifying a house; and a storage unit for storing a plurality of taxation information including, in the usage status information, information indicating that a house subject to taxation is built on the land corresponding to one piece of the first land identification information among the plurality of land identification information. and an updating unit that determines that the house taxation information is erroneous when the house taxation information associated with the house identification information corresponding to the first land identification information is not stored in the storage unit. , has

The updating unit determines, in the usage status information, that a taxable house is built on the land corresponding to the first land identification information, and that the house tax information associated with the house identification information corresponding to the land identification information is the If it is determined that the house taxation information is not stored in the storage unit and there is an error in the house taxation information, the house taxation information of the house subject to taxation is added in association with the house identification information corresponding to the first land identification information. You may register to be eligible.

A taxation information management device according to a ninth aspect of the present invention is a taxation information management device for managing taxation information used to calculate a taxable base amount of property tax, the acquisition unit acquiring registration information from the Legal Affairs Bureau; A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. and the registration information indicates that a house built on land corresponding to one of the plurality of house identification information, which corresponds to the first house identification information, is registered as lost, and the first and an updating unit that determines that the house taxation information is erroneous when the house taxation information associated with the one house identification information is stored in the storage unit.

The update unit stores, in the registration information, no house subject to taxation on the land corresponding to the first house identification information and the house tax information associated with the first house identification information in the storage unit. If it is determined that there is an error in the house taxation information, the house taxation information of the taxable house may be updated in association with the first house identification information so that the house will not be subject to taxation.

A taxation information management device according to a tenth aspect of the present invention is a taxation information management device for managing taxation information used to calculate a tax base amount for property tax, and includes usage status information indicating the usage status of land or buildings. a plurality of land tax information associated with a plurality of land identification information for identifying land; a plurality of house tax information associated with a plurality of house identification information for identifying a house; and a storage unit for storing a plurality of taxation information including, in the usage status information, the fact that a house built on land corresponding to one piece of first land identification information among the plurality of land identification information has been destroyed. and an updating unit for determining that the house taxation information is erroneous when the storage unit stores the house taxation information associated with the house identification information corresponding to the first land identification information. , has

The updating unit determines that no house subject to taxation is built on the land corresponding to the first land-specific information in the usage status information, and that the house taxation is associated with the house-specific information corresponding to the first land-specific information. information is stored in the storage unit, and when it is determined that the house taxation information has an error, the house taxation information of the house to be taxed is correlated with the house identification information corresponding to the first land identification information. may be registered so as not to be subject to taxation.

The update unit 133 also refers to information different from the house identification information and determines whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house identification information. The information different from the house tax information is, for example, (1) registration electronic data (land registration information/house registration information), (2) land tax information, or (3) external information such as usage status information.

Further, when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3, the update unit 133 updates the house tax information stored in the storage unit 12 in association with the house identification information indicated by the registration information. may be determined whether there is an error in For example, when the acquiring unit 131 acquires the electronic registration data including the registration information from the server 3, the updating unit 133 updates the house tax information stored in the storage unit 12 in association with the house identification information indicated by the registration information. It may be determined whether there is

Further, the updating unit 133 updates the house taxation information when it determines that the house taxation information has an error. On the other hand, if the updating unit 133 determines that there is no error in the house taxation information, it does not update the house taxation information.

Further, the update unit 133 updates the storage unit based on other information different from the taxation information stored in the storage unit 12 in association with the partial specification information, which is at least part of the house specification information, among the plurality of house specification information. It may be determined whether or not the house tax information read from 12 has an error.

Although the present invention has been described above using the embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of the gist thereof. be. For example, all or part of the device can be functionally or physically distributed and integrated in arbitrary units. In addition, new embodiments resulting from arbitrary combinations of multiple embodiments are also included in the embodiments of the present invention. The effect of the new embodiment caused by the combination has the effect of the original embodiment.

1 taxation information management device 2 information terminal 3 server 4 tax base calculation device 11 communication unit 12 storage unit 13 control unit 131 acquisition unit 132 information provision unit 133 update unit 1a taxation information management device

Claims (11)

A taxation information management device that manages taxation information used to calculate the tax base amount of property tax,
A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. a storage unit that stores
A residential house is built on the land corresponding to the first house specifying information in the house tax information stored in the storage unit in association with the first house specifying information of one of the plurality of house specifying information. and the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information does not apply a special exception for residential land, the land taxation information an updating unit that determines that there is an error;
A taxation information management device having The update unit determines that a residential house is built on the land corresponding to the first house identification information and stored in the storage unit in association with the land identification information corresponding to the first house identification information. When it is determined that the land taxation information does not apply the special exception for residential land and there is an error in the land taxation information, the land taxation information is stored in the storage unit in association with the land identification information corresponding to the first house identification information. updating the land tax information to apply a special exception for residential land;
The taxation information management device according to claim 1. A taxation information management device that manages taxation information used to calculate the tax base amount of property tax,
an acquisition unit that acquires usage status information indicating the usage status of land or buildings;
A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. a storage unit that stores
The usage status information indicates that a residential house is built on the land corresponding to one piece of the first land identification information among the plurality of pieces of land identification information, and in association with the first land identification information, the an updating unit that determines that the land taxation information is erroneous when the land taxation information stored in the storage unit does not apply a special exception for residential land;
A taxation information management device having The update unit determines that a residential house is built on the land corresponding to the first land identification information, and that the land tax information stored in the storage unit in association with the first land identification information indicates residential land If it is determined that the land taxation information is incorrect and the land taxation information is not applied, the land taxation information stored in the storage unit in association with the first land identification information is applied to the residential land special to update to
The taxation information management device according to claim 3. A taxation information management device that manages taxation information used to calculate the tax base amount of property tax,
A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. a storage unit that stores
A residential house is built on the land corresponding to the first house specifying information in the house tax information stored in the storage unit in association with the first house specifying information of one of the plurality of house specifying information. and the land taxation information stored in the storage unit in association with the land identification information corresponding to the first house identification information applies a special exception for residential land, the land taxation information an updating unit that determines that there is an error in
A taxation information management device having The update unit stores a residential house on the land corresponding to the first house identification information in association with the land identification information corresponding to the first house identification information in the storage unit. When it is determined that the land tax information has an error in the land tax information, and the land tax information is stored in the storage unit in association with the land specific information corresponding to the first house specific information updating the land tax information to a state in which special exceptions for residential land are not applied;
The taxation information management device according to claim 5. A taxation information management device that manages taxation information used to calculate the tax base amount of property tax,
an acquisition unit that acquires usage status information indicating the usage status of land or buildings;
A plurality of taxation information including a plurality of land tax information associated with a plurality of land identification information for identifying land and a plurality of house tax information associated with a plurality of house identification information for identifying a house. a storage unit that stores
The usage status information does not indicate that a residential house is built on the land corresponding to one piece of the first land identification information among the plurality of pieces of land identification information, and is associated with the first land identification information. an updating unit that determines that the land taxation information is erroneous when a special exception for residential land is applied to the land taxation information stored in the storage unit;
A taxation information management device having The update unit determines that no residential house is built on the land corresponding to the first land identification information, and that in the land tax information stored in the storage unit in association with the first land identification information, When it is determined that the land taxation information has an error when the land tax exemption is applied, the land taxation information stored in the storage unit in association with the first land identification information is applied to the residential land exemption. update to not
The taxation information management device according to claim 7. further has an acquisition department that acquires registration information from the Legal Affairs Bureau;
The updating unit determines whether or not there is an error in the land taxation information associated with the land identification information indicated by the registration information in response to the acquisition unit acquiring the registration information.
The taxation information management device according to any one of claims 1 to 6. the computer runs
identifying the house tax information stored in association with one first house identification information among the plurality of house tax information associated with the plurality of house identification information for identifying the house;
identifying the land tax information stored in association with the land identification information corresponding to the first house identification information among the plurality of pieces of land tax information associated with the plurality of pieces of land identification information for identifying the land; and,
When the specified house taxation information indicates that a residential house is built on the land corresponding to the first house specification information, and the specified land taxation information does not apply a special exception for residential land a step of determining that the land tax information is erroneous;
taxation information management method. to the computer,
identifying the house tax information stored in association with one first house identification information among the plurality of house tax information associated with the plurality of house identification information for identifying the house;
identifying the land tax information stored in association with the land identification information corresponding to the first house identification information among the plurality of pieces of land tax information associated with the plurality of pieces of land identification information for identifying the land; and,
When the specified house taxation information indicates that a residential house is built on the land corresponding to the first house specification information, and the specified land taxation information does not apply a special exception for residential land a step of determining that the land tax information is erroneous;
program to run.

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