JP2023155468A - Taxation information management device, taxation information management method, and program - Google Patents

Abstract

To provide appropriate content of tax information used for calculating a standard amount of taxation.SOLUTION: A taxation information management device 1 includes: a storage unit 12 for storing taxation information in association with a plurality of pieces of specific information for specifying a land or a house; and an updating unit 133 for updating tax information stored in the storage part 12 in association with partial specific information that is at least part of specific information out of specific information based on information different from registration information corresponding to the partial specific information. For example, the updating unit 133 updates land tax information stored in the storage unit 12 in association with the partial specific information based on house tax information stored in the storage unit 12 in association with the partial specific information.SELECTED DRAWING: Figure 5

Description

The present invention relates to a tax information management device, a tax information management method, and a program for managing tax information used for calculating the tax base amount of fixed asset tax.

2. Description of the Related Art Devices that manage taxation information used to calculate the standard amount of fixed asset tax are known (see, for example, Patent Document 1). In this device, tax information is updated based on change information indicating that a change in registration has occurred, and a tax base amount is calculated based on the updated tax information.

Patent No. 5465809

By using the device described in Patent Document 1, when a change in registration occurs, the government office that manages the tax base amount can adjust the tax after the change occurs based on the change information received from the Legal Affairs Bureau, etc. The standard amount can be easily calculated.

However, there are cases where transfer information received from a legal affairs bureau or the like cannot be used as tax information. For example, even though a house is built on land with a certain address number, if the registered land is listed as mixed land in the transfer information, the taxable land in the land tax information used to calculate the tax base amount is residential land. Even though it should be, it is managed as a hybrid land. As a result, a problem arises in that an appropriate tax base amount is not calculated.

Therefore, the present invention has been made in view of these points, and it is an object of the present invention to provide appropriate tax information for use in calculating the tax base amount.

A tax information management device according to a first aspect of the present invention includes an acquisition unit that acquires registration information created by a legal affairs bureau, and a tax information management device that manages tax information used for calculating the tax base amount of fixed asset tax. a storage unit that stores the tax information in association with a plurality of pieces of specific information for specifying land or houses; and an updating section that updates the tax information stored in the storage section based on information different from the registered information corresponding to the partially specified information.

The updating unit may update the land tax information stored in the storage unit in association with the partial specific information based on the house tax information stored in the storage unit in association with the partial specific information. good.

The updating unit may check that even if the registered land indicated by the registration information of the land corresponding to the partially specified information is other than a residential land, a building subject to tax is built on the location number indicated by the partially specified information. If the house taxation information indicates this, the taxable land in the land taxation information corresponding to the partial specific information may be updated to residential land.

The updating unit may determine whether to update the land tax information based on the type of house indicated by the house tax information corresponding to the partial specific information.

The updating section associates the first tax information stored in the storage section in association with the first partial specific information with second partial specific information different from the first partial specific information and stores the first tax information in association with the second partial specific information different from the first partial specific information. It may be updated based on the second tax information stored in the section.

The updating unit updates land tax information as the first tax information based on house tax information as the second tax information stored in the storage unit in association with the second partial specific information. It's okay.

The update unit is configured to determine that the taxable land indicated by the first land tax information associated with the first partial specific information is other than a residential land, and is used integrally with the land corresponding to the first partial specific information. Even if the taxable land corresponding to the first land tax information is updated to residential land, if the taxable land indicated by the second land tax information associated with the second partial identification information of the land is a residential land. good.

The acquisition unit further acquires usage status information indicating the usage status of the land or building in association with the partial specific information, and the update unit further acquires the usage status information that is associated with the partial specific information and is stored in the storage unit. The tax information may be updated based on the usage status information corresponding to the partial specific information.

The acquisition unit acquires a photographed image or a map image in which the land or building corresponding to the partially specified information is photographed as the usage status information, and the updating unit acquires a photographed image or a map image in which the land or building corresponding to the partially specified information is photographed, and the updating unit If the photographed image or the map image indicates that the land tax information corresponding to the partial specific information includes the land tax, the taxable land in the land tax information corresponding to the partial specific information may be updated to residential land.

When the photographed image or the map image indicates that a building is included in an area having a predetermined percentage or more or a predetermined area or more of the land corresponding to the partial specific information, The taxable land in the land tax information corresponding to some of the specific information may be updated to residential land.

The updating unit is configured to update the photographed image or the map image to indicate that the photographed image or the map image indicates that the land corresponding to the partial specific information includes buildings that are not more than a predetermined proportion or buildings that are not recognized as houses; If the image includes a rice field or a field, the taxable land in the land tax information may not be updated to residential land, and the taxable land in the land tax information may be set to be a rice field or a field.

When the photographed image or the map image indicates that solar power generation equipment is installed in an area equal to or more than a predetermined percentage of the land corresponding to the partial specific information, the updating unit updates the partial specific information. The taxable land of the land tax information corresponding to the specific information may be set as hybrid land.

The updating unit updates the partially specified information when the area of land indicated by the usage status information corresponding to the partially specified information is different from the taxable land area indicated by the land tax information corresponding to the partially specified information. The taxable land area of the land tax information corresponding to the land tax information may be updated to the area of the land indicated by the usage status information.

The acquisition unit further acquires plan information indicating a usage plan for land or buildings based on the law, and the update unit updates the tax information stored in the storage unit in association with the partial specific information to the plan. The information may be updated based on the land or building usage plan corresponding to the partial specific information indicated by the information.

Before updating the tax information stored in the storage unit, the update unit causes an information terminal capable of communicating with the tax information management device to display a message indicating that the tax information is to be updated, and displays a message on the information terminal that can communicate with the tax information management device. The tax information may be updated after receiving an instruction to update the tax information from.

The tax information management device may further include a calculation unit that calculates a tax standard amount based on the updated tax information after the update unit updates the tax information stored in the storage unit.

A tax information management method according to a second aspect of the present invention is a tax information management method for managing tax information used for calculating the tax base amount of fixed asset tax, which is executed by a computer. The tax information management method includes the steps of: acquiring registration information created by a legal affairs bureau; reading the tax information stored in a storage unit in association with a plurality of pieces of specific information for identifying land or houses; updating the tax information associated with partially specific information that is at least some of the specific information among the plurality of specific information based on information different from the registered information corresponding to the partially specific information; have

The program according to the third aspect of the present invention includes the steps of: acquiring registration information created by a legal affairs bureau; reading out tax information used for calculating the tax base amount of property tax; This is a program for executing the step of updating information based on information different from the registered information corresponding to the information.

According to the present invention, it is possible to make the tax information used for calculating the tax standard amount appropriate.

FIG. 1 is a diagram showing an overview of a tax information management system. It is a table showing an example of registration information included in registered electronic data. It is a table showing an example of taxation information regarding land. It is a table showing an example of tax information regarding houses. It is a diagram showing the configuration of a tax information management device. It is a figure showing an example of land tax information stored in a storage part. It is a diagram showing house tax information of a location number corresponding to land tax information. It is a diagram showing updated land tax information. It is a figure which shows the operation flowchart of a control part. It is a figure which shows the operation flowchart of a control part. It is a figure which shows the structure of the modification of a taxation information management system.

[Overview of tax information management system S]
FIG. 1 is a diagram showing an overview of the tax information management system S. The taxation information management system S is a system for local governments such as cities, wards, towns and villages to manage the standard amount of fixed asset tax, and includes a taxation information management device 1 and one or more information terminals 2. The tax information management system S is installed, for example, in a local government office or office.

The tax information management device 1 acquires registered electronic data from a server 3 managed by a legal affairs bureau, etc. connected via the network N1, and generates tax information based on various types of registration information included in the acquired registered electronic data. , a computer that manages generated tax information. The tax information management device calculates the tax base amount of fixed asset tax based on the generated tax information.

The tax information management device 1 stores a tax information database in which generated tax information is registered in a storage medium, and in response to requests from one or more information terminals 2 connected via the network N2, the tax information management device 1 stores a tax information database in which generated tax information is registered. Display tax information on 2. The information terminal 2 is, for example, a computer used by a local government employee. 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 registration information included in the electronic registration data. FIG. 2(a) shows land registration information, and FIG. 2(b) shows house registration information. FIG. 3 is a table showing an example of taxation information regarding land. FIG. 4 is a table showing an example of tax information regarding houses. The taxation information shown in FIGS. 3 and 4 is managed in a taxation information database in which the contents of each item corresponding to the land or house associated with the same specific information are associated. The specific information is information for specifying the land or house, and includes, for example, a location number indicating the lot number where the land is located, or a house number assigned to the house.

Comparing FIG. 2 with FIGS. 3 and 4, tax information includes more items than registration information. Some items of the tax information are the same as the items of the registration information, and the contents of the registration information are directly reflected in the same items as the registration information included in the tax information. Some other items of tax information are not included in the registration information, and the contents of the items are generated based on the contents of the registration information or input by local government officials.

When the tax information management device 1 acquires new electronic registration data from the server 3, the tax information management device 1 acquires at least the tax information in the tax information database based on the content indicated by the registration information included in the new electronic registration data. Overwrite the contents of some items. However, there may be cases where the registration information included in the electronic registration data does not match the current situation. For example, if the registered land included in the registration information for a certain location number is "Mountains and Forests," but a house is actually built on it, the tax information management device 1 Based on this information, the taxable land category included in the land tax information is defined as "residential land."

Other information corresponding to the location number includes, for example, house tax information stored in the tax information management device 1 in association with the house number of the building built on the land with the location number, and location numbers of other adjacent lands. Land taxation information corresponding to the land taxation information or house taxation information corresponding to the house number of the building built on the land of another adjacent lot number, the land of the said lot number or the building built on the land of the said lot number was photographed. Photographed images, map images of the lot number, on-site survey results of the land of the lot number or buildings built on the land of the lot number, permissions or notifications based on the Agricultural Land Act or the Fire Service Act, etc., or classifications or buildings with similar conditions. This is external information such as evaluation information on land, etc. A map image indicates the position or shape of land or a house, such as a topographic map, residential map, land number map, official map, land survey map, division map, building drawing, floor plan of each floor, design drawing, or floor plan. An image in any format.

In this way, when the tax information management device 1 acquires new electronic registration data, the tax information corresponding to specific information such as the location number or house number is changed based on information different from the registered information corresponding to the specific information. By updating the tax information, the tax information management device 1 can manage appropriate tax information even if the registration information indicated by the electronic registration data cannot be used as tax information.

[Configuration of tax information management device 1]
FIG. 5 is a diagram showing the configuration of the tax information management device 1. As shown in FIG. The tax information management device 1 includes a communication section 11, a storage section 12, and a control section 13. The control unit 13 includes an acquisition unit 131, an information provision unit 132, and an update unit 133.

The communication unit 11 includes a communication controller for transmitting and receiving data with the server 3 via the network N1 and transmitting and receiving data with the information terminal 2 via the network N2. The communication unit 11 notifies the control unit 13 of the received data. Further, the communication unit 11 transmits data received from the control unit 13. The communication unit 11 transmits display data to the information terminal 2 in order to display the display data received from the control unit 13 on the information terminal 2, for example.

The storage unit 12 includes storage media 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. Furthermore, the storage unit 12 stores the registration information included in the registration electronic data received by the communication unit 11 from the server 3 and the tax information created based on the registration information or external information in association with a plurality of specific information. are doing. The storage unit 12 stores, for example, land tax information in association with land specifying information for specifying land, and stores house tax information in association with house specifying information for specifying houses. The land identification information is, for example, information indicating the location number of the land included in the registered electronic data. The house identification information is, for example, information indicating the location number of the land on which the house included in the registered electronic data is built or the house number assigned to the 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 a program stored in the storage unit 12. The control unit 13 may further include a calculation unit (not shown) that calculates the tax standard amount. The calculation unit calculates the tax base amount based on the tax information stored in the storage unit 12.

The acquisition unit 131 acquires registered electronic data created by the Legal Affairs Bureau via the communication unit 11. The acquisition unit 131 causes the storage unit 12 to store registration information (for example, land registration information or house 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 specific information included in the registration information. The acquisition unit 131 creates tax information based on the registration information, and stores the created tax information in the storage unit 12. If the registration information and taxation information corresponding to the specific information included in the registration information are already stored in the storage unit 12, the acquisition unit 131 adds the acquired registration information and the created tax information to the stored registration information and taxation information. Override tax information.

The acquisition unit 131 specifies at least one of “location,” “lot number,” or “house number,” which are items included in the registration information stored in the storage unit 12, and specifies the specified “location” or “house number.” The tax information stored in the storage unit 12 in association with at least one of the "lot number" and the "house number" is read out. Next, the acquisition unit 131 acquires the content corresponding to one or more items included in the registration information notified from the communication unit 11 from among the multiple items included in the read tax information. By matching the contents, the stored tax information is overwritten with new tax information. When overwriting the stored tax information with new tax information, the acquisition unit 131 may cause the storage unit 12 to store the stored tax information as history information.

The acquisition unit 131 may notify the update unit 133 that the registered electronic data has been received. Further, the acquisition unit 131 may notify the update unit 133 of the registration information included in the acquired electronic registration data or the created tax information.

Further, the acquisition unit 131 may acquire usage status information indicating the usage status of the land or building in association with the specific information. Usage status information is, for example, a photographed image of the land with the address number or a building built on the land with the address number, a map image of the address number, or the actual location of the land with the address number or the building built on the land with the address number. These are the survey results. The acquisition unit 131 acquires usage information from, for example, the information terminal 2 used by a field investigator or the information terminal 2 of an employee of a government office where the tax information management device 1 is managed. The acquisition unit 131 stores the acquired usage information in the storage unit 12 in association with specific information. The acquisition unit 131 may notify the update unit 133 of the acquired usage information.

The information providing unit 132 causes the information terminal 2 to display a plurality of pieces of tax information stored in the storage unit 12. For example, the information providing unit 132 reads from the storage unit 12 land taxation information corresponding to the location number specified from the information terminal 2 or house taxation information corresponding to the house number of the building built on the land of the location number. , 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 display the tax standard amount calculated by the calculating unit on the information terminal 2.

The updating unit 133 updates the tax information stored in the storage unit 12 in association with partially specific information that is at least some of the specific information among the plurality of specific information, into information that is different from registered information corresponding to the partially specified information. Update based on. For example, in response to receiving a notification from the acquisition unit 131 that the registered electronic data has been acquired, the updating unit 133 stores tax information of the partial specific information corresponding to the registration information included in the acquired registered electronic data in the storage unit. 12 to determine whether the tax information is appropriate. The updating unit 133 may determine whether the tax information stored in the storage unit 12 is appropriate in response to receiving an instruction to check the tax information from the information terminal 2.

The updating unit 133 determines whether the tax information read from the storage unit 12 is appropriate based on other information different from the tax information corresponding to the partial specific information with which the tax information read from the storage unit 12 is associated. You may judge. Other information different from the taxation information corresponding to the partially specified information is, for example, taxation information associated with the location number of land adjacent to the land whose location number corresponds to the partially specified information. For example, when the partial specific information is a location number, the update unit 133 updates house tax information corresponding to a house built on land corresponding to the land with the location number (for example, land adjacent to the land with the location number). Based on this, the land tax information associated with the location number is updated. When the partial specific information is a house number, the update 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.

For example, if the updating unit 133 determines that the tax information read from the storage unit 12 is inappropriate, the updating unit 133 updates the information based on other information that is different from the tax information corresponding to the partial specific information to which the tax information determined to be inappropriate is associated. to update tax information. The updating unit 133 updates the tax information by correcting the original tax information based on other information that is different from the tax information corresponding to the partially specific information and storing the corrected tax information in the storage unit 12. do. If the updating unit 133 determines that the tax information read from the storage unit 12 is appropriate, it does not update the tax information.

Before updating the land tax information or the house tax information, the updating unit 133 may notify the information terminal 2 of the update via the information providing unit 132. For example, before updating the tax information stored in the storage unit 12, the update unit 133 causes the information terminal 2 to display a message indicating that the tax information will be updated, and issues an instruction from the information terminal 2 to update the tax information. Update your tax information after receiving.
The process by which the updating unit 133 updates tax information will be described in detail below.

[Processing to update tax information]
(Update of land tax information based on the condition of houses with the same lot number)
The updating unit 133 updates the land tax information stored in the storage unit 12 in association with the location lot number based on the house tax information stored in the storage unit 12 in association with the house number of the building built on the land of the location number. Update. For example, even if the taxable land of the location number indicated by the land tax information is other than "residential land", if there is house tax information of a building built on the land with the same location number as the land tax information, the update unit 133 updates the information. In addition, the taxable land in the land tax information may be updated to "residential land."

Specifically, even though the taxable land indicated by the land tax information stored in the storage unit 12 is a "field," there is no place for a residence, store, warehouse, or garage on the land with the location number of the land tax information. If a taxable building is being built, the updating unit 133 determines that it is incorrect that the taxable land is set to "field" and updates the taxable land in the land tax information to "residential land." By operating in this way, the update unit 133 changes the taxable land in the land tax information appropriately when the taxable land of the land is not set to "residential land" even though a taxable building is built on the land. The content can be made into

(Update of house tax information based on the condition of the land on which the house is built)
The updating unit 133 updates the house tax information stored in the storage unit 12 in association with the house number based on the land tax information stored in the storage unit 12 in association with the location number of the land on which the building is built. Good too. For example, even if the building type in the house tax information is "office," the update unit 133 may add "special provisions for residential land" to the land tax information of the same lot number as the lot number corresponding to the house tax information. is applied, the building type in the house tax information may be updated to "residential".

(Update based on tax information of other lot numbers)
The updating unit 133 associates the first tax information stored in the storage unit 12 in association with the first part specific information with a second part specific information different from the first part specific information and updates the first tax information to the storage unit 12 in association with the second part specific information different from the first part specific information. The tax information may be updated based on the second tax information stored in the tax information. For example, the updating unit 133 updates the house tax as second tax information stored in the storage unit 12 in association with the house number of the building built on the land with the second location number, which is an example of the second partial specific information. Based on the information, land tax information as first tax information is updated. The relationship between the first location number and the second location number is, for example, the location number of adjacent land or the location number of land within a predetermined distance.

For example, the update unit 133 updates the information when the taxable land of the land indicated by the first taxation information of the first location number, which is an example of the first partial specific information, is other than "residential lot" and is used integrally with the first location number. If the taxable lot number of the land indicated by the second tax information of the second location number is "residential land", the taxable land name of the land corresponding to the first tax information may be updated to "residential land". Specifically, even if there is a tennis court in the first location number and the taxable area of the land in the first tax information of the first location number is "mixed land", If there is a building in a second location number that is used as part of the first location number, and the taxable land classification of the land is "residential land," and the tennis court is considered to be attached to the building, Update the taxable area of the land in the first tax information to "residential land". By operating the updating unit 133 in this manner, it is possible to set the taxable land classification of land that is used integrally with other land to an appropriate content.

(Updated based on external information)
The updating unit 133 may update the tax information stored in the storage unit 12 in association with the partially specific information based on the usage status information corresponding to the partially specific information acquired by the acquiring unit 131. For example, when the photographed image or the map image indicates that the land with the address number includes a building, the update unit 133 updates the taxable land in the land tax information corresponding to the address number to "residential lot". The updating unit 133 determines whether the building included in the land with the address number is a taxable building based on the photographed image or the map image, and if it is determined that the building is a taxable building. In addition, the taxable land in the land tax information corresponding to the location number may be updated to "residential land."

The updating unit 133 updates the location when the captured image or map image shows that a building is included in an area larger than a predetermined percentage or area of the land with the location number, which is an example of the partial specific information. The taxable land in the land tax information corresponding to the number may be updated to "residential land." For example, when the update unit 133 determines that the area of the object included in the photographed image is a taxable building (for example, a warehouse) rather than a non-taxable building (for example, a dog kennel), the updating unit 133 updates the land tax information with the land tax information. Update the land classification to "Residential land".

Even if a building is built on the land with the address number, the update unit 133 updates the photographed image or map image to indicate that the building is a building that is less than a predetermined ratio or is not recognized as a house. Alternatively, if the map image includes a rice field or a field, the taxable land in the land tax information is not updated to "residential land" and the taxable land in the land tax information is changed to "rice field" or "field". By operating the updating unit 133 in this manner, it is possible to prevent the taxable land in the land tax information from being erroneously updated to "residential land" even though the taxable land should not be changed to "residential land."

The update unit 133 updates the land tax information corresponding to the location number when the photographed image or map image shows that solar power generation equipment is installed in an area equal to or more than a predetermined percentage of the land of the location number. The land may be designated as "hybrid land". By operating the update unit 133 in this way, even if a building is included in the captured image, if solar power generation equipment is installed on most of the land, the taxable land may be incorrectly listed as " This can prevent the land from being updated to "residential land."

The updating unit 133 updates the land tax corresponding to the location number when the area (land area) of the land of the location number indicated by the usage status information corresponding to the location number is different from the taxable land area indicated by the land tax information corresponding to the location number. The taxable area of the information may be updated to the area of the land indicated by the usage status information corresponding to the location number. By operating the update unit 133 in this manner, even if there is an error in the taxable land area in the land tax information due to an error in the land registration information included in the electronic registration data, the captured image, etc. This external information makes it possible to correct errors in taxable land area.

The acquisition unit 131 further acquires plan information indicating a land or building usage plan based on the law, and the update unit 133 updates tax information stored in the storage unit 12 in association with some specific information, according to the plan information. , it may be updated based on the land or building usage plan corresponding to some of the specific information. The law is, for example, the Agricultural Land Law or the Fire Service Law. The plan information is, for example, information indicating the content of permission based on the law or information indicating the content notified based on the law. As an example, the plan information is information indicating that the land will be used as a residential area for sale. The plan information may include evaluation information indicating similar situation classification, road price, plot land, etc.

The updating unit 133 may use a machine learning model for the above determination. For example, the update unit 133 inputs the captured image acquired by the acquisition unit 131 to a machine learning model that outputs a result of determining whether or not the land includes a building when a captured image of land is input. Then, by obtaining the determination result output from the machine learning model, it is determined whether the land with the location number includes a building. When the update unit 133 inputs a captured image of land, it updates tax information using a machine learning model that outputs the type of building included in the captured image or the ratio of the occupied area of the building to the area of the land. May be updated.

[Example of updating land tax information]
FIG. 6 is a diagram showing an example of land tax information stored in the storage unit 12. In the land taxation information shown in FIG. 6, among the many items included in the taxation information, the location number, taxable land category, and taxable land area are shown.

FIG. 7 is a diagram showing an example of house tax information stored in the storage unit 12. The house tax information shown in FIG. 7 shows the location number, house number, building type, and building usage status. The usage status of a building is information indicating details of a building specified based on usage status information such as a photographed image, a map image, or a field survey result.

FIG. 8 is a diagram showing land tax information after the update unit 133 updates the land tax information shown in FIG. 6 based on the house tax information shown in FIG. 7. In FIG. 8, taxable areas that are underlined and expressed in larger letters than other letters are updated locations.

The taxable land category of the land with the location number 3 is "residential land" in Figure 6. Further, the type of building corresponding to location number 3 in the house tax information shown in FIG. 7 is "Residence." However, the usage status corresponding to location number 3 in the house tax information shown in FIG. 7 is "solar panel." The usage status is considered to be the most reliable information because it is determined based on an image actually taken of the land corresponding to the location number or the results of a field survey.

Therefore, if the type of building in the house tax information and the usage status associated with the address number do not match, the update unit 133 may update the land tax information based on the usage status regardless of the building type. . Furthermore, when the building type in the house tax information and the usage status associated with the address number do not match, the updating unit 133 may update the building type in the house tax information based on the usage status.

The taxable land category of the land with location number 4-2 is "field" in FIG. 6. Furthermore, the type of building corresponding to location number 4-2 in the house tax information shown in FIG. 7 is "garage", and the usage status is "garage". In such a case, the updating unit 133 updates the taxable land in the land tax information to "residential land."

[Operation flowchart of tax information management device 1]
FIG. 9 is a flowchart of the operation of the tax information management device 1 to update tax information. 9 starts from the time when the acquisition unit 131 acquires an instruction to check tax information from the information terminal 2 (S1). It is assumed that the instruction acquired by the acquisition unit 131 specifies a plurality of location numbers to be checked.

The updating unit 133 first selects one location number from a plurality of designated location numbers (S2). Next, the land tax information and house tax information corresponding to the selected location number are compared (S3). Details of this processing will be described later.

Next, the updating unit 133 determines whether or not the verification of all the address numbers to be checked has been completed, and if it is determined that the verification of all the address numbers has not been completed (NO in S4). ), the process returns to S2. When the updating unit 133 determines that all address numbers have been verified (YES in S4), the updating unit 133 notifies the information terminal 2 of the verification results via the information providing unit 132 (S5).

FIG. 10 is a flowchart showing an example of the matching process (S3) in FIG. The updating unit 133 determines whether the house tax information corresponding to the address number being checked indicates that there is a house subject to tax (S31). When the updating unit 133 determines that there is a taxable house (YES in S31), the updating unit 133 determines whether the taxable land item in the land tax information is "residential land" (S32). The updating unit 133 does not update the taxable land in the land tax information when the taxable land is "residential land" (S33), and updates the taxable land in the land tax information when the taxable land is not "residential land" (S33). It is updated to "residential land" (S34). The updating unit 133 may display a message "Do you want to update to residential land?" on the information terminal 2, and update the taxable land to "residential land" in response to receiving the update instruction from the information terminal 2. .

When the updating unit 133 determines in S31 that there is no taxable house (NO in S31), it determines whether the taxable land in the land tax information is other than "residential land" (S35). If the updating unit 133 determines that the taxable land is other than "residential land" (YES in S35), it does not update the taxable land in the land tax information (S36) and determines that the taxable land is "residential land". If so (NO in S35), the usage status associated with the location number is referred to (S37). The updating unit 133 updates the taxable land item in the land tax information based on the usage status associated with the location number (S38). For example, when the usage status is "solar panel", the updating unit 133 updates the taxable land category in the land tax information of the corresponding location number to "hybrid land". Even if it is determined that there is no taxable house, the update unit 133 updates the taxable land in the land tax information to "residential land" if the usage status indicates that the land is planned for sale. Good too.

[Modified example]
FIG. 11 is a diagram showing the configuration of a tax information management system S1 that is a modification of the tax information management system S. In the tax information management system S shown in FIG. 1, the tax information management device 1 generates and manages tax information, and also calculates the tax base amount based on the generated tax information. On the other hand, the tax information management system S1 shown in FIG. It has a separate standard amount calculation device 4. In this case, the tax information management device 1a may have the functions of each part of the control unit 13 shown in FIG. 5, and the tax standard amount calculation device 4 may have the functions of each part of the control unit 13 shown in FIG. It may have.

[Effects of tax information management device 1]
As explained above, in the tax information management device 1, the updating unit 133 updates the tax information stored in the storage unit 12 in association with the address lot number or house number, which is different from the registered information corresponding to the address lot number or house number. Update based on information. For example, the updating unit 133 updates land tax information based on corresponding house tax information, photographs of land or buildings acquired from outside, or on-site survey results, or permits based on the Agricultural Land Act, Fire Service Act, etc. Or, it may be updated based on external information such as notifications, classifications of similar situations, evaluation information on land, etc. By operating the updating unit 133 in this manner, even if there is an error in the tax information used to calculate the tax standard amount, the tax information can be made to have appropriate contents.

To summarize, the tax information management device 1 can realize the following.
(1) Overwrite the tax information with the same content as the acquired registration information.
(2) Refer to the house tax information and update the corresponding land tax information.
(3) Refer to the land tax information and update the corresponding house tax information.
(4) Update the tax information of the selected land by referring to the land tax information of the land adjacent to the selected land.
(5) Update the tax information of the selected land by referring to the house tax information of the land adjacent to the selected land.
(6) Update the tax information of the selected house by referring to the house tax information of the area adjacent to the location of the selected house.
(7) Update the tax information of the selected house by referring to the land tax information of the land adjacent to the location of the selected house.
(8) Update tax information with reference to the actual usage status of the land or house.
(9) Update tax information by referring to planning and legal permit/notification information.
(10) Update tax information with reference to evaluation information.

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 can be made within the scope of the gist. be. For example, the specific embodiment of dispersion/integration of devices is not limited to the above embodiments, and all or part of the devices may be configured by functionally or physically distributing/integrating them in arbitrary units. I can do it. In addition, new embodiments created by arbitrary combinations of multiple embodiments are also included in the embodiments of the present invention. The effects of the new embodiment resulting from the combination have both the effects of the original embodiment.

1 Tax information management device 2 Information terminal 3 Server 4 Tax standard amount calculation device 11 Communication section 12 Storage section 13 Control section 131 Acquisition section 132 Information provision section 133 Update section

Claims (18)

A tax information management device that manages tax information used for calculating the tax base amount of fixed asset tax,
an acquisition department that acquires registration information created by the Legal Affairs Bureau;
a storage unit that stores the tax information in association with a plurality of pieces of specific information for identifying land or houses;
The tax information stored in the storage unit in association with partial specific information that is at least some of the specific information among the plurality of specific information is based on information different from the registered information corresponding to the partially specific information. an update section that updates the
A tax information management device with The updating unit updates land tax information stored in the storage unit in association with the partial specific information based on house tax information stored in the storage unit in association with the partial specific information.
The tax information management device according to claim 1. The updating unit may check that even if the registered land indicated by the registration information of the land corresponding to the partially specified information is other than a residential land, a building subject to tax is built on the location number indicated by the partially specified information. If the house tax information indicates, updating the taxable land in the land tax information corresponding to the partial specific information to residential land;
The tax information management device according to claim 2. The updating unit determines whether to update the land tax information based on the type of house indicated by the house tax information corresponding to the partial specific information.
The tax information management device according to claim 2 or 3. The updating section associates the first tax information stored in the storage section in association with the first partial specific information with second partial specific information different from the first partial specific information and stores the first tax information in association with the second partial specific information different from the first partial specific information. update based on the second tax information stored in the department;
The tax information management device according to claim 1. The updating unit updates land tax information as the first tax information based on house tax information as the second tax information stored in the storage unit in association with the second partial specific information. ,
The tax information management device according to claim 5. The update unit is configured to determine that the taxable land indicated by the first land tax information associated with the first partial specific information is other than a residential land, and is used integrally with the land corresponding to the first partial specific information. updating the taxable land corresponding to the first land tax information to residential land if the taxable land indicated by the second land tax information associated with the second part specific information of the land is a residential land;
The tax information management device according to claim 5 or 6. The acquisition unit further acquires usage status information indicating usage status of the land or building in association with the partial specific information,
The updating unit updates the tax information stored in the storage unit in association with the partially specific information based on the usage status information corresponding to the partially specific information.
The tax information management device according to claim 1. The acquisition unit acquires, as the usage status information, a photographed image or a map image in which land or a building corresponding to the partial specific information is photographed;
When the photographed image or the map image indicates that a building is included in the land corresponding to the partially specified information, the updating unit updates the taxable land in the land tax information corresponding to the partially specified information. update to residential land,
The tax information management device according to claim 8. When the photographed image or the map image indicates that a building is included in an area having a predetermined percentage or more or a predetermined area or more of the land corresponding to the partial specific information, updating the taxable land in the land tax information corresponding to some specific information to residential land;
The tax information management device according to claim 9. The updating unit is configured to update the photographed image or the map image to indicate that the photographed image or the map image indicates that the land corresponding to the partial specific information includes buildings that are not more than a predetermined proportion or buildings that are not recognized as houses; If the image includes a rice field or a field, the taxable land in the land tax information is not updated to residential land, and the taxable land in the land tax information is set to be a rice field or a field;
The tax information management device according to claim 9 or 10. When the photographed image or the map image indicates that solar power generation equipment is installed in an area equal to or more than a predetermined percentage of the land corresponding to the partial specific information, the updating unit updates the partial specific information. setting the taxable land of the land tax information corresponding to the specific information as hybrid land;
The tax information management device according to any one of claims 9 to 11. The updating unit updates the partially specified information when the area of land indicated by the usage status information corresponding to the partially specified information is different from the taxable land area indicated by the land tax information corresponding to the partially specified information. updating the taxable land area of the land tax information corresponding to the land tax area to the land area indicated by the usage status information;
The tax information management device according to any one of claims 9 to 12. The acquisition unit further acquires plan information indicating the use plan of the land or building based on the law,
The updating unit updates the tax information stored in the storage unit in association with the partially specified information based on a usage plan for land or a building corresponding to the partially specified information, which is indicated by the plan information. ,
The tax information management device according to any one of claims 1 to 13. Before updating the tax information stored in the storage unit, the update unit causes an information terminal capable of communicating with the tax information management device to display a message indicating that the tax information is to be updated, and displays a message on the information terminal that can communicate with the tax information management device. updating the tax information after receiving an instruction to update the tax information from
The tax information management device according to any one of claims 1 to 14. further comprising a calculation unit that calculates a tax base amount based on the updated tax information after the update unit updates the tax information stored in the storage unit;
The tax information management device according to any one of claims 1 to 15. A tax information management method for managing tax information used for calculating the tax base amount of fixed asset tax executed by a computer, the method comprising:
a step of obtaining registration information created by the Legal Affairs Bureau;
reading the tax information stored in the storage unit in association with a plurality of pieces of specific information for identifying land or houses;
updating the tax information associated with partial specific information that is at least some of the specific information among the plurality of specific information based on information different from the registered information corresponding to the partially specific information;
A tax information management method with to the computer,
a step of obtaining registration information created by the Legal Affairs Bureau;
a step of reading taxation information used for calculating the tax base amount of fixed asset tax, which is stored in the storage unit in association with a plurality of pieces of specific information for identifying land or houses;
updating the tax information associated with partial specific information that is at least some of the specific information among the plurality of specific information based on information different from the registered information corresponding to the partially specific information;
A program to run.

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