JP2024058739A - Refund factoring system - Google Patents

Abstract

[Problem] A refund to be returned to a user is purchased as a claim, and a predetermined purchase amount is paid to the user immediately before the refund is returned. [Solution] The system includes a return document data receiving unit 11 that receives return document data generated based on refund return data input via a user terminal 30, a return document data sending unit 12 that sends the received return document data to an external system 50 that performs refund processing, a purchase amount calculation unit 13 that calculates the amount of the refund to be returned to the user based on the return document data and the purchase amount of the claim related to the refund, a claim purchasing unit 14 that executes a claim purchasing process to transfer the purchase amount indicated by the purchase amount to the user's bank account, and a refund collection unit 15 that executes a collection process to collect the refund transferred from the external system 50 to the user's bank account. [Selected Figure] Figure 3

Description

The present invention relates to a technology for supporting the necessary refund procedures and receipt of refunds returned to taxpayers, for example, by filing a tax return (refund claim).

Generally, if a taxpayer who has paid income tax has paid more tax than the actual amount, or if they are eligible for a tax reduction (such as a reduction or exemption) after paying tax, they may be able to receive a tax refund or rebate by filing a tax return with the tax office.
For example, if a salaried worker has the amount of income tax withheld from his/her salary or has made estimated payments that exceed the amount of income tax calculated based on his/her annual income, he/she can receive a refund of the overpaid income tax by filing a final tax return.
This declaration is called a refund declaration.

Specifically, a refund claim can be filed in the following cases:
(1) When you retire in the middle of the year and do not undergo year-end adjustment, resulting in overpayment of withholding tax.
(2) When you have purchased a home that meets certain requirements and have a mortgage.
(3) When specific renovation work is carried out on your home.
(4) In the case of the construction of a new certified house, etc. (special tax credit for the construction of a new certified house, etc.).
(5) When assets are damaged due to disaster, theft, etc.
(6) When specific expenses are eligible for deduction.
(7) When a large amount of medical expenses has been incurred.
(8) When a specific donation is made.
(9) When the amount of capital loss relating to listed stocks, etc. is deducted from the amount of dividend income, etc. relating to listed stocks, etc. for which separate reporting taxation is selected.

However, because the above-mentioned refund claims (final tax returns) require filing a return with the National Tax Agency (tax office), there are problems, for example, with salaried workers who do not normally file tax returns, such as not understanding how to go about the procedure and finding the procedure itself complicated and cumbersome.
In addition, in recent years, advances in Internet technology have made it relatively easy to file tax returns online, and refund claims can now be filed at any time throughout the year. However, there has been an issue that it takes a certain amount of time from the completion of the filing procedure to the actual return (payment) of the refund.

Specifically, currently, it takes at least two to three weeks for refunds to be returned to taxpayers (transferred to a designated account) after the completion of the filing procedure, but during busy periods (the tax return period from February 16th to March 15th each year), it can take up to one to one and a half months.
This made it difficult to meet the needs of taxpayers who, for example, had reached their credit card limit due to hometown tax donations at the end of the year, or who wanted their refund quickly because they had a lot of expenses at the end of the fiscal year.
Therefore, if refunds could be made in real time through the filing procedure, the problem of the refund period described above could be resolved and it would also contribute to further promoting the use of final tax returns, including refund returns. However, to date, no effective proposals have been made that would make this a reality.

In order to solve the problems with tax return filing and refund periods as described above, for example, Patent Document 1 proposes a "tax return filing service refund point return system."
The system proposed in Patent Document 1 works by giving points equivalent to a portion (for example, 90%) or the entire amount of the refund based on the amount of the payment when making credit card payments for the purchase of goods or services that can be expensed, payment of medical expenses at a hospital, or donations, and when it is time to file the tax return, the credit card system connects to a tax office server to file the user's tax return, and the tax office server transfers the refund to the credit card company's account.

JP 2016-110598 A

However, there is still room for further improvement in the conventional refund factoring support technologies, including the technology disclosed in Patent Document 1.
For example, in the system proposed in Patent Document 1, when a credit card payment is made, part or all of the refund based on the payment amount is added as points; however, the amount of the refund due to a tax return is determined by the filing of the tax return, and it is not possible for the refund amount to be determined at the time of the credit card payment, which is made before the tax return is filed.
For this reason, it was unclear how part or all of the refund amount, which was unknown at the time of credit card payment, would be converted or transformed into points and refunded at the time of credit card payment, making it unfeasible.

The present invention has been proposed to solve the problems described above, and aims to provide a refund factoring system that is quick, reliable, and certain, by purchasing the refund returned to a user who files a refund claim as a receivable, making it possible to immediately pay a specified purchase amount to the user before the refund is returned, eliminating the time lag between the refund claim and the return of the refund, granting the user a purchase amount equivalent to the refund in real time, and realizing reliable collection of the receivable by returning the actual refund.

In order to achieve the above object, the present invention is a refund factoring system for purchasing claims related to a specified refund to be returned to a user and paying a specified purchase price to the user before the refund is returned, and is configured to include a declaration document data receiving means for receiving specified declaration document data generated based on refund declaration data required for the user's refund declaration input via a specified input terminal, a declaration document data transmitting means for transmitting the received declaration document data to an external system that performs refund processing of the refund, a purchase price calculation means for calculating the amount of the refund to be returned to the user and the purchase price of the claims related to the refund based on the declaration document data transmitted to the external system, a claim purchasing means for executing a specified claim purchasing process to transfer the purchase price indicated by the calculated purchase price to the user's bank account, and a refund collection means for executing a specified collection process to collect the refund transferred from the external system to the user's bank account from the bank account.

Furthermore, the present invention can be configured as a program executed in the refund factoring system according to the present invention as described above.
Furthermore, the present invention can also be implemented as a method that can be implemented by the refund factoring system and program according to the present invention as described above.

According to the present invention, by purchasing the refund amount returned to a user who files a refund claim as a claim, it becomes possible to immediately pay a specified purchase amount to the user before the refund is returned, thereby eliminating the time lag between the filing of the refund claim and the return of the refund amount.
This makes it possible to provide users with a purchase price equivalent to the refund in real time, and to ensure the recovery of debt by returning the actual refund, thereby providing financial services that are quick, reliable, and sure of things.
Therefore, according to the present invention, it is possible to provide a refund factoring system, program, and method that are suitable for financial services and platform services provided by, for example, financial institutions, particularly banks and bank agents.

FIG. 1 is an explanatory diagram showing a schematic diagram of the overall configuration of a refund factoring system according to one embodiment of the present invention. FIG. 1 is an explanatory diagram showing a schematic diagram of the overall flow of refund factoring in the present invention. FIG. 2 is a functional block diagram showing the configuration of each part in the refund factoring system. An explanatory diagram showing the data configuration stored in the memory means of the refund factoring system, where (a) shows an example of the data configuration of the declaration information data (database method) and (b) shows an example of the data configuration of the receivables management data (blockchain method). 1 is a flowchart showing an outline of processing operations in a refund factoring system. FIG. 6 is an explanatory diagram showing details of the processing operation shown in FIG. 5 . 5. FIG. 7 is an explanatory diagram showing the details of the processing operation shown in FIG. 7 is an explanatory diagram showing details of the processing operation shown in FIG. 5. FIG. FIG. 11 is an explanatory diagram showing output images displayed on a user terminal in a refund factoring system, where (a) is an example of the user's home screen, (b) is a refund document registration screen, and (c) is an example of a detailed breakdown screen of the refund. 13 is an example of a display screen showing an output image of user information provided to a bank by the refund factoring system. FIG. 1 is an explanatory diagram showing an overview of a platform service equipped with the refund factoring system of the present invention. 2 is a block diagram showing the hardware configuration of a server, a user terminal, and an external system in the refund factoring system. FIG.

Hereinafter, an embodiment of a refund factoring system according to the present invention will be described with reference to the drawings.
The refund factoring system (this system) of the present invention described below is realized by processes, means, and functions executed by a computer according to instructions from a program (software). The program sends instructions to each component of the computer, and can cause it to perform the specified processes and functions according to the present invention described below. In other words, each process, means, and function in the present invention is realized by a specific means in which the program and the computer work together.

The whole or part of the program may be provided by, for example, a magnetic disk, an optical disk, a semiconductor memory, or any other computer-readable recording medium, and the program may be read from the recording medium and installed on a computer for execution. The program may also be directly loaded onto a computer via a communication line and executed without using a recording medium.
Furthermore, the present system can be configured with a single information processing device (such as one personal computer) or with a plurality of information processing devices (such as a group of a plurality of server computers).

Each information processing device included in the device group constituting this system is composed of hardware including a CPU 301, a RAM 302, a ROM 303, a HDD 304, an input device 305, a display device (display) 306, a communication IF 307, etc., as shown in FIG. 12. These components are connected by a system bus, and data is exchanged via the system bus. The CPU (Central Processing Unit) 301, also called a central processing unit, is a part that performs the central processing of the computer, and controls each device and calculates and processes data. The RAM (Random Access Memory) 302 is a type of memory device that can erase and rewrite data. The ROM (Read Only Memory) 303 is a type of memory device that uses semiconductors, etc., and data can be written only once during manufacturing, and the recorded data can only be read when used. The HDD (Hard Disk Drive) 304 is an auxiliary storage device that uses the properties of magnetic materials to record and read information. Instead of or in addition to the HDD, a solid state drive (SSD) can be used as a storage device or storage means. The input device 305 is used by the user to give operational instructions to the computer or to input characters, and specifically includes a keyboard, mouse, etc. The display device 306 includes, for example, a liquid crystal display. Each device in this system may include a device with a touch panel function that integrates the input device 305 and the display device 306. In addition, each device may include a communication function (communication IF 307) that enables communication with other terminals, information processing devices, etc. The communication IF (Interface) 307 is a device for communicating with other devices according to a predetermined communication standard, and includes, for example, a NIC (Network Interface Card).

[System configuration]
As shown in FIG. 1, a refund factoring system 1 according to one embodiment of the present invention (hereinafter referred to as "this system 1") is configured to include a refund factoring server 10 and one or more user terminals 30 (30a to 30n).
The refund factoring server 10 and the user terminal 30 are connected via the Internet 100, which includes networks such as LAN and WAN, and are capable of data communication with each other.
In addition, the refund factoring server 10 is connected via the Internet 100 so as to be able to communicate with a predetermined external system 50 installed outside the present system 1 .

As shown in Figures 1 and 2, the system 1 executes the refund factoring process according to the present invention between three parties: a "bank" that installs and operates the refund factoring server 10, a "taxpayer" who is a customer of the bank and uses and operates the user terminal 30, and a "National Tax Agency/tax office" that installs and operates an external system 50 that returns refunds to taxpayers.

Specifically, as shown in FIG. 2, in this system 1, the following seven processes/steps are executed among the three parties "bank, taxpayer, and tax office (National Tax Agency)".
(1) Prepare tax return documents (e-Tax, etc.).
(2) Registration of tax returns and assignment of claims to receive refunds.
(3) Checking the contents of declarations and storing the data (management of claims and declaration information)
(4) Sending tax return documents on your behalf (e-Tax, etc.).
(5) Instant cash transfer (debt purchase).
(6) Refund transfer (at a later date).
(7) Refund collection (enforcement of rights)

By executing the above-described processing of the present system 1, taxpayers can receive a new microfinance service that is easier than card loans and the like.
Furthermore, the refund factoring service provided by this system 1 is premised on the existence of a bank that holds the account for receiving the refund, and the bank providing the service through this system 1 can almost certainly collect the receivables by having the taxpayer specify its own account as the account for receiving the refund. As a result, it is possible to provide relatively low and reasonable interest rates and fees to taxpayers, who are clients, and to provide attractive customer service.
Furthermore, from the banks' perspective, it will give taxpayers an incentive to make their bank their main bank, allowing them to differentiate themselves from other banks.
The refund factoring process in the present system 1 will be described in detail below with reference to FIGS.

[Refund factoring server]
The refund factoring server 10 is an information processing device that serves as the core of the system 1 and that purchases claims related to a specified refund to be returned to a user and pays a specified purchase price to the user before the refund is returned, and constitutes the refund factoring system of the present invention.
This refund factoring server 10 can be configured as an information processing device with a specified program (software) implemented, such as one or more server computers or personal computers, or a server system consisting of one or more virtual servers built on a cloud computing service, which is installed and operated by a financial institution (such as a commercial bank, trust bank, or credit union) that provides the refund factoring service related to this system 1.

The refund factoring server 10 is also provided with an OS (Operating System) and a DBMS (Database Management System), both of which are not shown, and is operated as a server computer.
The refund factoring server 10 is implemented with software that runs on middleware such as a Web server program.
This software publishes and provides available applications to one or more user terminals 30 via a network such as the Internet 100 in the form of, for example, an API (Application Programming Interface).
As a result, each user terminal 30 can execute and use the functions of the refund factoring system of the present invention by calling up and logging in to a dedicated application program or web browser, etc., which is operated to receive the services of this system 1, such as the registration process for refund application documents and receiving notices of transfer of the purchase proceeds of refund claims, which are provided and proposed by the refund factoring server 10.

In addition, the refund factoring server 10 is equipped with a specified refund factoring memory unit 20 (described later) which is implemented as an information/data storage means, and is configured to store, accumulate, manage, update, etc., specified information required for the operation of the refund factoring system of the present invention.
This storage means stores, as various information resources, predetermined information regarding users (customers/taxpayers) who are the subject of management in this system 1, such as user identification information, attribute information, account information, tax return information, credit information, and other information, and when predetermined information, such as tax return information and personal information, is sent or updated from each user terminal 30 described below, the necessary information is read out at any time in conjunction with the operation of this system 1, and is added or updated as information in the storage means.

Specifically, the refund factoring memory unit 20 stores application information data 21 and claims management data 22, and stores and manages the specified data necessary for refund factoring processing in this system 1.
The refund factoring server 10 of this embodiment is configured to function as each of the following units based on the data stored and managed in the refund factoring memory unit 20, as shown in Figure 3: tax return document data receiving unit 11, tax return document data transmitting unit 12, purchase amount calculation unit 13, debt purchasing unit 14, and refund collection unit 15, and the execution of each processing operation enables the refund factoring of the present invention to be realized.

The information stored, accumulated, and processed in this manner in the refund factoring server 10 can be extracted periodically through daily processing, for example, from the financial institution's own system, which serves as the accounting and information processing system of each financial institution using this system 1, or from a financial institution's core system (all-bank system/accounting system) that provides accounting and information processing systems to multiple financial institutions (see Figure 5), and then acquired and accumulated in the refund factoring server 10.
In addition, in cases where a financial institution does not have its own information processing system or an external core system with which it can cooperate, various information can be manually registered and stored in the refund factoring server 10, for example.

Furthermore, the information stored in the refund factoring server 10 can be made available for acquisition and reference by other programs (such as applications on the bank terminal 16 and the user terminal 30) via the network.
For example, if the information stored in the refund factoring server 10 could be obtained and referenced via a network in the programs of terminals and information processing devices of multiple financial institutions, each financial institution using this system 1 could obtain various information related to the tax payment of taxpayer users (e.g., annual income, family composition, social insurance premiums, life insurance premiums, medical expense deductions, whether or not they have a mortgage and the amount of the mortgage, etc.), and could analyze the user's income, lifestyle, etc. and effectively use the information for providing services and marketing to each user (see Figure 11).

[Declaration document data receiving unit]
The tax return data receiving unit 11 executes a process of receiving specified tax return data generated based on refund claim data required for a refund claim by a user who is a taxpayer and a bank customer, which is input via a specified input terminal.
The tax return data receiving unit 11 constitutes the tax return data receiving means according to the present invention.
When the tax return data receiving unit 11 receives the tax return data, it performs a predetermined data checking process, which will be described later, and then stores and registers the checked data in a storage means (refund factoring storage unit 20).

Specifically, the tax return data receiving unit 11 receives tax return data transmitted from a user terminal 30 operated by a user as a predetermined input terminal.
In this case, the tax return data is generated and transmitted on the basis of the refund claim data at the user terminal 30 in response to the user's input operation.
In addition, the tax return data receiving unit 11 can also receive tax return data that has been input and generated at a bank terminal 16 connected to the refund factoring server 10 as a specified input terminal.

The bank terminal 16 is an input terminal/information processing device provided in the bank where the refund factoring server 10 is installed and operated, and is capable of inputting and generating various data including tax return document data.
In this case, the tax return data is generated and transmitted in response to input operations performed by a bank employee/operator on the bank terminal 16, based on, for example, a paper-based refund return document brought by a user who visits the bank. In this case, the bank employee "acts" by inputting the tax return data according to the instructions of a user, such as an elderly user, who is not good at operating a smartphone or PC constituting the user terminal 30, or a user who is not familiar with tax return procedures, thereby providing more detailed customer service. In addition, if the bank employee is a certified tax accountant, he or she can create the tax return data on behalf of the user.

The tax return data generated based on the refund return data and refund return documents can be easily generated and saved on the user terminal 30 or the bank terminal 16 by using, for example, the "Tax Return Preparation Corner" on the "e-Tax National Tax Electronic Filing and Payment System" Internet site published and provided by the National Tax Agency (tax office), which constitutes the external system 50, or commercially available tax return software.
In addition, the tax return data can of course be prepared in advance by the user, for example, at the request of a tax accountant or the like, and transmitted via the user terminal 30, or the user can visit the bank and input and transmit the data via the bank terminal 16.

Then, the tax return data receiving unit 11 performs a predetermined check process on the tax return data received and input into the system 1, in which the system automatically determines whether the account of the system's own bank (the relevant bank) has been specified as the receiving account for the refund, and if there is no error in the specified account, the tax return data 12 is stored and registered in a memory means (refund factoring memory unit 20).
The tax return data registered in the refund factoring memory unit 20 is stored and managed as application information data 21 and claim management data 22, and each tax return data is transmitted to an external system 50 on a taxpayer basis by the tax return data transmission unit 12 described later.

[Declaration document data transmission unit]
The tax return data transmitting unit 12 executes a process of transmitting the tax return data received and registered via the tax return data receiving unit 11 to an external system 50 which performs a refund process for the refund.
The tax return data transmission unit 12 constitutes the tax return data transmission means according to the present invention.

Specifically, the tax return data transmission unit 12 transmits the tax return data received by the above-mentioned tax return data receiving unit 11 and registered in the refund factoring memory unit 20 via the Internet 100 to an external system 50 operated by the National Tax Agency (tax office).
This allows the bank operating the system 1 to send the document on behalf of the user who wishes to file a refund claim, and this can be provided as a customer service of the bank.

[Purchase price calculation section]
The purchase price calculation unit 13 executes a purchase price calculation process to calculate the amount of the refund to be returned to the user and the purchase price of the claim related to the refund, based on the declaration document data transmitted to the external system 50.
The purchase price calculation unit 13 constitutes the purchase price calculation means according to the present invention.

Specifically, the purchase price calculation unit 13 first calculates the amount of the refund from the tax return document data received and input into the system 1.
The refund amount based on the tax return data can be calculated and stored by using the Internet site provided by the National Tax Agency (tax office) that constitutes the external system 50 described above, or commercially available software.
The purchase price calculation unit 13 then calculates the purchase price by deducting a predetermined fee from the refund amount calculated based on the declaration document data.

Here, the fee for the purchase price calculated by the purchase price calculation unit 13 can be, for example, the refund amount multiplied by a predetermined interest rate (e.g., 3%, 10%, etc.), or a flat-rate predetermined amount per refund claim (e.g., 10,000 yen/claim).
In addition, the fees can be adjusted or varied depending on the transaction record of the customer user with the bank (for example, deposit balance, transaction details, etc.).
Such fee fluctuations and preferential treatment will enable more detailed customer service to be provided via the system 1.

[Debt Purchasing Department]
The debt purchasing department 14 includes:
A predetermined claim purchase process is executed to transfer the purchase money indicated by the calculated purchase amount to the user's bank account.
The claim purchasing section 14 constitutes the claim purchasing means according to the present invention.
Specifically, the bond purchase unit 14 performs a transfer/deposit process to immediately deposit the purchase amount, which is the refund amount calculated by the purchase amount calculation unit 13 described above minus a fee, into the designated account of the taxpayer user at the bank.

Here, in this system 1, when the tax return data is transmitted from the tax return data transmission unit 12 to an external system, the debt purchase unit 14 can execute the debt purchase process at that time.
This makes it possible to prevent the purchase price from being paid before a refund claim is filed, and also effectively prevents duplicate reporting, for example when a taxpayer user makes a similar return request to another bank, etc.

The purchase amount transferred by the claim purchase unit 14 can be any amount, for example, specified by the user, and distributed among multiple accounts such as ordinary deposits and fixed term deposits.
In addition, when the transfer/deposit process of the purchase price is executed, the system 1 can also send a notification or alert to the user terminal 30 of the relevant user informing them that the transfer process has been completed and the amount transferred, etc.
This allows the system 1 to provide more detailed customer service.

[Refund Collection Department]
The refund collection unit 15 executes a predetermined collection process for collecting the refund transferred from the external system 50 to the user's bank account from the bank account.
The refund collecting section 15 constitutes the refund collecting means according to the present invention.

Specifically, when a refund based on the contents of a final tax return is deposited in a designated account of a customer user from the National Tax Agency (tax office) via an external system 50, the refund collection unit 15 transfers the refund from the user's account to a specified account of the bank (for example, a special deposit account).
This allows the bank operating the system 1 to reliably collect the refund amount purchased as bonds.
The specific processing operations of each of the above-mentioned tax return data receiving unit 11, tax return data transmitting unit 12, purchase amount calculation unit 13, claim purchase unit 14, and refund collection unit 15 will be described later with reference to Figures 5 to 9.

[Refund factoring storage section]
The refund factoring memory unit 20 is a storage means in which specified information regarding users (customers/taxpayers) managed by this system 1, such as user identification information, attribute information, account information, tax return information, claim information, and other information, is stored and managed on a user-by-user and claim-by-claim basis.
In addition, predetermined information is input and transmitted to the refund factoring memory unit from each user terminal 30 and external system 50 via a network such as the Internet 100, and data is stored and updated as needed in accordance with this information.

The specified information stored and managed in the refund factoring memory unit 20 is information regarding the taxpayer's refund declarations and claim purchases as described above, which are managed by this system 1. Specifically, as shown in Figure 3, this includes various information and data such as declaration information data 21 and claim management data 22.
Note that the information stored in the refund factoring memory unit 20 shown below is an example of information to be processed in this system 1, and is not limited to only the information shown below. It goes without saying that this system 1 can add, delete, change, etc. any information required.

Specifically, the information and data constituting the application information data 21 and the receivables management data 22 in the refund factoring memory unit 20 include, for example, the following, as shown in Figure 4 (see Figure 4 for samples, contents, and notes for each data item):

[Application information data]
As application information data, the following data can be stored and managed in a database format, for example, by taxpayer identification information (name, ID, etc.).
1. Branch number 2. Account number 3. Account number 4. Year of filing 5. Salary income 6. Real estate income 7. Medical deduction 8. Donation deduction 9. Housing loan deduction 10. Spouse income

[Accounts Management Data]
As for debt management information data, the following data can be stored and managed using the blockchain method, for example by smart contract, for each contract transaction concluded or generated between the bank and the taxpayer.
Here, a "smart contract" is an automated program for contract performance management that automatically executes predetermined processes when certain conditions are met for the target contract or transaction. It makes it possible to automate performance management for valid transactions and contracts recorded on the blockchain by describing the conditions for their effectiveness, etc. as a program.
1. Contract Contents 2. Execution Conditions 3. Account Information

Based on the data stored and managed in the refund factoring memory unit 20 as described above, the processing operations of the tax return data receiving unit 11, tax return data sending unit 12, purchase amount calculation unit 13, claims purchasing unit 14, and refund collection unit 15 are executed, and the refund factoring related to this system 1 is realized.

[User terminal]
The user terminal 30 (30a to 30n) can be composed of one or more information processing devices, such as a smartphone, notebook PC, desktop PC, tablet terminal, etc., that can be connected to the refund factoring server 10 via a network such as the Internet 100 and that are used and operated by users who are taxpayers or bank customers of this system 1.
Through such a user terminal 30, a user (taxpayer/bank customer) using the user terminal 30 can access the refund factoring server 10 via the Internet 100 to send/receive various information necessary for refund declaration, and can output/display notifications such as the purchase price of the refund and whether or not the payment has been received.

[External System]
The external system 50 is an information processing device composed of a PC, a group of servers, etc. installed and operated by the National Tax Agency or a tax office, which is connected to the refund factoring server 10 via the Internet 100 and is the destination for filing refund claims for this system 1 and where the refund is returned.
Via this external system 50, users can access, for example, the internet sites "e-Tax National Tax Electronic Filing and Payment System" and "Tax Return Preparation Corner" published and provided by the National Tax Agency (tax office) mentioned above, view the desired information, and obtain the information necessary for filing a refund claim.
By accessing this external system 50 from the refund factoring server 10, it becomes possible to submit and transmit (proxy transmit) the tax return document data required for the refund claim, receive the refund, etc. online via the network.

[motion]
Next, specific processing and operations (implementation of the refund factoring method) in the above-described system 1 will be described with reference to FIGS.
In this system 1, a series of processing operations are executed in the tax return document data receiving unit 11, the tax return document data transmitting unit 12, the purchase amount calculation unit 13, the debt purchasing unit 14, and the refund collection unit 15 of the refund factoring server 10 described above, thereby carrying out the processing of steps (1) to (8) shown below (see Figure 5).
This makes it possible to provide refund factoring services, such as proxy submission of refund declarations, purchase of refund claims, and collection of refunds, as financial services for users who are taxpayers and bank customers.

(1) Preparation of Tax Return Documents The refund factoring process related to the present system 1 begins with the preparation of tax return documents.
As shown in Figs. 5 and 6, tax return documents are usually prepared by the taxpayer himself/herself by inputting data into the user terminal 30 that he/she operates.
Specifically, for example, the electronic tax return filing service provided by the National Tax Agency (e-Tax) or a private electronic national tax return filing service (Yayoi Accounting, Money Forward, etc.) is used to input information such as salary income information, insurance premium deductions, medical expenses deductions, etc., to create electronic return document data, and the file is saved in a storage device such as the user terminal 30.

In addition, the tax return documents may be prepared on behalf of the taxpayer, for example, based on paper-based refund return documents brought by a user who visits the bank, and electronic tax return document data may be generated in response to input operations performed by a bank employee or operator on the bank terminal 16, and transmitted to the user terminal 30 or the bank terminal 16 for file storage. This allows the bank to input and generate tax return document data as part of customer service on behalf of users, such as elderly users, who are not good at operating smartphones or PCs that make up the user terminal 30, or users who are unfamiliar with tax return procedures.

(2) Tax return registration + credit information The tax return data generated in step (1) above is sent to the bank's refund factoring server 10, where it is received and registered as tax return information and credit information (tax return data receiving unit 11).
Specifically, as shown in Figures 5 and 6, the file of tax return document data created in step (1) is uploaded via the user terminal 30 (or the bank terminal 16) operated by the taxpayer, for example, via an Internet banking system provided and operated by the bank, and is received and registered in the refund factoring server 10 (refund factoring memory unit 20).
Fig. 9(b) shows an example of an output image of a refund document registration (upload) screen displayed on the user terminal 30. The upload screen shown in the figure can be transitioned and displayed from the home screen of the application (API) provided by the present system 1 shown in Fig. 9(a) in response to a user's input operation, and can execute the registration and upload process of refund documents.

When the registration and upload process of this tax return data is executed, a contract process is simultaneously executed to apply for a factoring contract in which the taxpayer agrees to transfer the refund receipt bond to the bank.
This factoring contract is made by generating and saving data indicating a specific agreement to the contract, for example, on an app on the user terminal 30 operated by the taxpayer, or at a bank branch that the taxpayer visits. At the same time, data indicating agreement regarding the provision of tax return information data is also generated, saved, and registered.
Regarding the registration of contract consent data, as mentioned above, it is not only possible for the taxpayer to upload a file via the user terminal 30 themselves, but it is also possible for a sales clerk at a bank counter, for example, to "act" by inputting data into the system and enter and create the contract consent data together with the electronic tax return documents.

(3)-1 Check of declaration contents After the above steps (1) and (2), when the declaration document data is input and registered in the bank's refund factoring server 10, the registered data is extracted and referenced by the refund factoring server 10, and a check process of the declaration contents is performed (declaration document data receiving unit 11).
Specifically, as shown in Figures 5 and 6, the process of checking the declaration contents is performed by the system automatically confirming that the account of the bank (the bank itself) that operates the refund factoring server 10 is specified as the receiving account for the refund indicated in the declaration document data.
If the check process finds that the receiving account is the bank's own account, the result is "OK" and the process proceeds to the subsequent step (3)-2.

On the other hand, if an account at a bank other than the relevant bank (another bank) is specified during the check process, the system will report it as "NG" and, for example, an alert or error message will be generated and output, and a notice indicating this will be sent from the refund factoring server 10 to the user terminal 30 of the relevant taxpayer, and the tax return document data will be returned.
In this system 1, only the account to receive the refund is subject to the check process, and for example, errors in the declaration content itself are not subject to the check process. This is because the bank is exempt from liability for input errors by the taxpayer in step (1) and also to reduce the checking process burden on the bank.
However, in this system 1, it is of course possible to subject the declaration contents of the declaration document data themselves to checking processing.

(3)-2 Data Storage In step (3)-1 above, if the return contents check process is judged to be "OK", the return document data is stored and registered in the refund factoring server 10 (refund factoring storage unit 20).
Specifically, as shown in Figures 5 and 6, the tax return document data registered in the refund factoring memory unit 20 includes, for example, the tax return information recorded on the withholding slip or insurance premium deduction declaration form of each taxpayer who is a customer of the bank, and refund receipt bond management information, which are stored in a database (tax return information data 21).
In addition, bonds are managed on a blockchain platform (bond management data 22).
For example, in this system 1 (refund factoring memory unit 20), the receivables management data 22 can be managed by the above-mentioned smart contract program.

Regarding receivables management, in addition to using the blockchain platform of this service, it will also be possible to choose from existing electronically recorded receivables (densai) management systems held by individual banks.
Here, "Electronically Recorded Monetary Claims - Densai" (registered trademark) refers to electronically recorded monetary claims handled by Zengin Electronic Monetary Claims Network Co., Ltd. (commonly known as "Densai Net" (registered trademark)), and is a monetary claim that overcomes the issues associated with bills and named claims (accounts receivable, etc.).

(4) Proxy Transmission of Tax Return Documents The tax return data registered in the refund factoring memory unit 20 as described above is transmitted from this system 1 to an external system 50 that processes the refund (tax return data transmission unit 12).
Specifically, as shown in Figures 5 and 7, in this system 1, electronic tax return documents prepared and registered by taxpayers who are clients of Ginkoku can be sent on behalf of the taxpayers by a tax accountant via e-Tax (a normal tax accountant's job).
In addition, the tax return data can be automatically sent using, for example, RPA (Robotic Process Automation) technology, or can be sent in response to input operations by a tax accountant or an opinion, etc.

In addition, for example, electronic tax return documents can be printed out on paper and submitted on behalf of the taxpayer at the tax office. In this case, in step (2) above, a power of attorney can be received in advance from the taxpayer at a bank counter, etc.
Furthermore, it is possible to equip and set up an electronic filing function in the system 1 itself, for example by using e-Tax (API). In that case, taxpayers can pay taxes themselves without going through a tax accountant (however, there are restrictions on the formats that can be supported).

(5) Immediate cash transfer When the tax return data is sent, the system 1 calculates, based on the tax return data, the amount of the refund to be returned to the taxpayer who is the bank's customer and the purchase price of the claim related to the refund (purchase price calculation unit 13), and transfers the calculated purchase price to the taxpayer's receiving account held by the bank (the bank's own bank) (claim purchase unit 14).
Specifically, in this system 1, as shown in Figures 5 and 7, a transfer (account transfer) process is executed in which the amount of the refund on the tax return minus a specified fee is immediately transferred to the taxpayer's account.
When the transfer process to this taxpayer is executed, specific information related to the account transfer process is sent from this system 1 to the above-mentioned financial institution core system (All-Bank System/Accounting System), and the information in the financial institution core system is updated (see Figure 5).

Here, the amount transferred to the taxpayer is the refund amount minus a specified fee, but the taxpayer can also specify an arbitrary amount to transfer.
In addition, the specified fee can be paid preferentially using points issued by the bank (or group company). For example, when a process for deducting the specified fee is executed, a process may be executed to check whether the target user has any points, and if there are any points, a process to use them preferentially is executed. This allows the target user to use points given by the bank or the like according to transaction records or points given in a campaign, etc., as the purchase fee for the refund.
In addition, transfers can be made not only in cash, but also in the form of points issued by the bank itself (or a group company, etc.).
Fig. 9(c) shows an example of an output image of a screen showing the amount of the refund (purchase price) and its details, breakdown, etc., displayed on the user terminal 30. The refund details screen shown in the figure can be transitioned to and displayed from the home screen of the app (API) provided by the present system 1 shown in Fig. 9(a) in response to an input operation by the user.

(6) Transfer of Refund When the tax return data is received by the National Tax Agency/Tax Office (external system 50) and the refund process is executed, the specified refund amount is transferred to the bank account designated by the taxpayer.
Specifically, as shown in FIG. 5 and FIG. 7, a tax office official transfers the refund amount to a designated account based on the content of the tax return that has been submitted and accepted (normal refund processing).
The process of transferring the refund to the taxpayer is carried out by sending specific information from the external system 50 to the refund factoring server 10 via the financial institution core system (the bank system and accounting system) described above (see Figure 5).

(7) Refund Collection When the refund is transferred from the external system 50 (tax office) to the user's bank account in step (6) above, the system 1 executes a predetermined collection process (transfer process to a specified bank account) to collect the transferred refund from the bank account (refund collection unit 15).
Specifically, as shown in Figures 5 and 8, the bank exercises the rights transferred in step (2) and transfers the amount to its own account, triggered by the refund transfer process in step (6) above. This enables the bank to reliably collect the refund claim it purchased from the taxpayer.
In addition, if the refund is not paid within a certain period of time due to, for example, a false taxpayer declaration or duplicate tax return filed outside of this service, the bank may terminate the factoring contract (individually implementing refund requests, etc.) as a violation by the taxpayer.

(8) Viewing of Filing Information Furthermore, in the bank where the filing, purchase and collection process for the refund has been carried out as described above, the system 1 can carry out a process of viewing the specified filing information.
Specifically, as shown in Figures 5 and 8, a bank using this system 1 can have its sales representatives operate a bank terminal 16 or the like to output and display desired information, such as annual income information, insurance contract information, and mortgage contract information, from the declaration information data 21 and receivables management data 22 stored in the refund factoring memory unit 20, and can analyze the necessary data and use it for customer service and sales activities.

FIG. 10 shows an example of an output/display screen of user information provided to the bank using this system 1.
In addition, the user information that can be output and viewed by the bank may be processed in advance to be anonymized or other data conversion processing rather than raw data, depending on the security requirements of each bank using this system 1.

[Deployment of platform services based on this system]
According to the present system 1 as described above, it is also possible to build a further developed and applied financial service system based on the present system 1.
FIG. 11 shows an overview of an applied financial platform service (Embedded Tax Platform) that has been developed based on this system 1.
As shown in the figure, by further applying and developing the above-mentioned system 1, it will be possible to provide a financial platform service that integrates tax functions, factoring functions, and CDP (Customer Data Platform) functions, for example, to banks and the like that provide refund factoring services to taxpayers, who are customers/users.
That is, according to such an integrated platform, the above-mentioned refund factoring is provided as a service from banks to taxpayers, and the Embedded Tax Platform can be realized as a service provided to banks by software vendors who provide the present system 1 and information systems companies (system integrators) who undertake the operation of data systems for multiple companies, etc. As a result, instead of building individual systems for each of the individual banks A, B, etc., by preparing the functions required for providing the refund factoring service as modules in the Embedded Tax Platform, it becomes possible to provide the refund factoring service efficiently by simply incorporating it into the existing financial services of each bank.

[Tax function]
・Registering tax return documents ・Power of attorney management ・Refund calculation ・Linkage with electronic tax return system [Elemental technologies]
・My Number Portal connection

[Factoring function]
・Credit management ・Refund payment notification ・Rights enforcement ・Accounting system integration [Elemental technology]
・Blockchain technology

[CDP function]
・Consent to collect data ・Data processing (anonymization)
・Data accumulation and marketing infrastructure linkage [elementary technologies]
・Anonymization/Secret calculation

In this way, with a platform service using the present system 1, data can be utilized for marketing, etc. as a new service provided by the bank, with prior consent from taxpayers.
In addition, by managing data using an ID separate from the My Number, such as account information, data can be managed more safely in compliance with the Personal Information Protection Act.

As described above, according to the refund factoring system 1 of the present invention, the refund to be returned to a user who files a refund claim is purchased as a claim by the bank where the user has opened a receiving account, making it possible to immediately pay a specified purchase amount to the user, who is a customer of the bank, before the refund is returned.
This allows users to eliminate the time lag between filing a refund claim and receiving the refund, enabling them to quickly convert the refund into funds and cash, and allows banks to effectively utilize this system 1 as part of the services they provide to customers, to retain customers, and to become their main bank.

In addition, this system 1 can grant and pay the user a purchase price equivalent to the refund in real time, and by returning the refund at a later date, the bank is guaranteed reliable collection of the debt, thereby enabling it to provide safe and secure financial services.
Therefore, according to the present system 1, a refund factoring system can be realized that is suitable for financial services and platform services provided by, for example, financial institutions, particularly banks and bank agents.

Although the present invention has been described above by showing preferred embodiments thereof, it goes without saying that the present invention is not limited to the above-described embodiments, and various modifications can be made within the scope of the present invention.
For example, in the above-described embodiment, the subject of the refund factoring of the present invention has been described as an example of income tax refunds refunded through final tax returns (refund returns), but the subject of the refund factoring of the present invention is not limited to income tax refunds, and can also be, for example, similar benefits, and other technical applications and developments are also possible.

For example, the present invention is expected to be technically applicable, developed, and expanded to platform services and the like as described below.
1. Application to public benefits, etc. The present invention can be applied technically to other public benefits, such as education and training benefits, injury and sickness benefits, child benefits, and nursing care benefits, in addition to refunds.
However, it should be noted that there are restrictions on proxy submission and that some things, such as pensions, are prohibited by law from being used as collateral.
In addition, it is desirable to prioritize responses by working backwards from the value of the data obtained.

2. Expansion to corporate businesses Services based on the present invention can also be developed for corporate tax refunds using a similar scheme, primarily for small and medium-sized enterprises and sole proprietors.
In the case of corporate factoring, while the value is low in terms of data utilization and marketing, it is expected that the service based on this invention can be used as a door-knocking product for corporate loans by utilizing financial statement data at the time of filing.

3. Digital securitization of receivables: As the use of this service expands, it will be possible to use blockchain technology not only for factoring but also for things like tokenizing receivables to issue digital securities.
In this case, not only taxpayers on the demand side but also investors on the supply side will be able to participate in the platform based on the present invention and strengthen relationships with banks, etc.

As described above, by applying the present invention, it is expected that optimal services can be provided to various businesses that have a need for early and reliable factoring and debt collection.

The present invention can be suitably used as a refund factoring system to assist with the necessary refund procedures and receipt of refunds returned to taxpayers by, for example, filing tax returns (refund returns).

1. Refund factoring system 10. Refund factoring server (bank)
REFERENCE SIGNS LIST 11 Tax return data receiving unit 12 Tax return data transmitting unit 13 Purchase amount calculation unit 14 Credit purchasing unit 15 Refund collection unit 16 Bank terminal 20 Refund factoring storage unit 21 Application information data 22 Credit management data 30 User terminal (taxpayer)
50 External Systems (National Tax Agency/Tax Offices)

Claims (5)

A refund factoring system for purchasing claims relating to a predetermined refund to be returned to a user and paying a predetermined purchase amount to the user before the refund is returned,
a tax return data receiving means for receiving predetermined tax return data generated based on the tax return data required for the tax return of the user inputted through a predetermined input terminal;
A tax return data transmission means for transmitting the received tax return data to an external system that performs a refund process for the refund;
a purchase amount calculation means for calculating the amount of the refund to be returned to the user and the purchase amount of the claim related to the refund based on the tax return data transmitted to the external system;
a credit purchasing means for executing a predetermined credit purchasing process to transfer the purchase amount indicated by the calculated purchase amount to the bank account of the user;
a refund collection means for executing a predetermined collection process for collecting, from the bank account, the refund transferred from the external system to the user's bank account. The debt purchase means is:
2. The refund factoring system according to claim 1, wherein when the tax return data is transmitted to the external system, the claim purchase process is executed. The user is a taxpayer who files an income tax return,
The external system is a national tax electronic filing and payment system,
3. The refund factoring system according to claim 1, wherein the refund factoring system is a bank system that manages the bank accounts of the users. 3. The refund factoring system according to claim 1, wherein the input terminal is a predetermined user terminal operated by the user. 4. The refund factoring system according to claim 3, wherein the input terminal is a bank terminal provided in the bank system.

Images