JP2024062423A - Information processing apparatus, control method of information processing apparatus, and program - Google Patents

Abstract

To provide means that can reward employees and the like in proportion to their contribution to a company.SOLUTION: An information processing apparatus includes first storage means that stores first trust information which is information regarding a fact that a subscription right is entrusted from a settlor to a first trustee, inquiry means that inquires whether a trustee is specified regarding all or part of the subscription right prior to a certain period time before occurring a beneficiary designation event for the trust indicated by the first trust information, response reception means that receives a response to the inquiry by the inquiry means, and second storage means that stores second trust information which is information regarding a fact that a subscription right to which a beneficiary is specified among the subscription rights related to the first trust information is entrusted from a settlor different from the settlor to a second trustee when the response received by the response reception means does not specify all of trustees.SELECTED DRAWING: Figure 1

Description

The present invention relates to an information processing device, a control method for an information processing device, and a program.

Traditionally, stock options (referred to as "stock acquisition rights") have been known to grant company executives, employees, or related parties (hereafter referred to as "employees, etc.") the right to purchase the company's stock at the exercise price. Since stock acquisition rights bring greater profits the more the company's stock price rises above the exercise price, employees, etc. who have been granted stock acquisition rights will make efforts to increase the company's value in order to raise the stock price.

Patent Document 1 discloses that a securities company will lend funds to employees who have been granted stock acquisition rights but are unable to exercise the rights because they are unable to prepare the funds for the exercise price. This will encourage employees who are unable to exercise their rights due to lack of funds to receive loans, thereby encouraging them to exercise their rights.

JP 2005-56095 A

Traditionally, who would be given stock acquisition rights was decided at the time the rights were issued. In addition, the exercise price of stock acquisition rights was determined according to the stock price at the time the rights were granted to employees, etc., so the value of stock acquisition rights will be different for employees who were granted stock acquisition rights when the stock price was low and employees who were granted stock acquisition rights after the stock price had risen. However, there are cases where employees who were granted stock acquisition rights after the stock price had risen have made a greater contribution to the company, and in such cases, there was room for improvement in the use of stock acquisition rights, as the actual contribution to the company was not reflected.

In the past, when stock acquisition rights were issued, the grantee and the number of stock acquisition rights to be granted to each grantee had to be determined. However, if stock acquisition rights, which will generate value in the future, were granted to employees without considering their actual level of contribution, there were problems such as employees losing motivation to work or not making the contribution that management expected. Recently, however, a scheme known as "trust-type stock options" has become popular, in which stock acquisition rights are entrusted to a trustee and then issued to employees after the fact after considering their level of contribution to the company.

For trust-type stock options, if no beneficiaries are designated for all of the stock acquisition rights that are trust assets on the beneficiary designation date of the original trust, it is possible to establish a separate trust (hereinafter referred to as the "successor trust") to take over the stock acquisition rights and designate the successor trust as the beneficiary of the original trust, making it possible for the stock acquisition rights to be taken over without a determined beneficiary.

Currently, the establishment of a successor trust is carried out by either entering into a contract between the settlor of the original trust, the issuing company, and the trustee, or by the trustee issuing the specified trust terms and conditions and receiving an application form from the settlor and the issuing company.

The establishment of this successor trust is carried out, for example, on each beneficiary designation date, which is every six months, and places a heavy burden on the trustee, the settlor of the original trust, and the issuing company. In addition, if the procedure for establishing the successor trust is delayed for any reason, there is a risk that the stock acquisition rights cannot be taken over at book value because there is no successor trust to designate the beneficiary.

In addition, while previously the company that issued the stock acquisition rights was solely responsible for designating the beneficiaries, there was room for improvement in the method by which the issuer designated beneficiaries when considering curbing arbitrary distribution within the issuing company, or when selecting external collaborators who have made a particular contribution to improving the issuing company's performance to be issued stock acquisition rights.

The present invention has been made to solve the above problems, and aims to improve the convenience of managing stock acquisition rights using trusts.

The present invention is an information processing device comprising: a first storage means for storing first trust information which is information relating to the fact that stock acquisition rights have been entrusted from a settlor to a first trustee; an inquiry means for inquiring as to whether to designate a beneficiary for all or a part of the stock acquisition rights before a certain period of time prior to the occurrence of a beneficiary designation event for the trust indicated by the first trust information; a response receiving means for receiving a response to the inquiry by the inquiry means; and a second storage means for storing second trust information which is information relating to the fact that stock acquisition rights relating to the first trust information for which no beneficiary has been designated have been entrusted to a second trustee by a settlor different from the settlor, if the response received by the response receiving means does not designate all beneficiaries.
23. An information processing apparatus comprising:

The present invention reduces the burden on the settlor and issuer of the original trust regarding the conclusion of contracts and the exercise of the right to designate a beneficiary, providing a means for the continuation of the establishment of a successor trust in a more stable manner, and providing a means for the more flexible exercise of the right to designate a beneficiary.

1 is a block diagram for explaining an outline of the operation of a stock acquisition right management system according to a first embodiment of the present invention; 1 is a block diagram showing a schematic configuration of a stock acquisition right management system 50 according to a first embodiment of the present invention. FIG. 3 is a block diagram showing a configuration of each information processing device shown in FIG. 2 . 3 is a diagram showing an example of trust information stored in a storage unit 103 of the information processing device 16a shown in FIG. 2. 13 is a flowchart showing a process performed by a stock acquisition right management system 50. 13 is a flowchart showing an example of processing for designating a provisional grantee. 13 is a flowchart showing a process performed by a stock acquisition right management system 50 according to a second embodiment. FIG. 13 is a diagram showing an example of a point allocation criteria table for determining points according to the job rank and evaluation of an employee, etc., using personnel evaluations during an evaluation period as an indicator for measuring the degree of contribution, etc., of an employee, etc. FIG. 13 is a diagram showing an example of a point allocation criteria table for determining points according to incentives given at the time of hiring an employee, etc.; FIG. 13 is a diagram showing an example of a point allocation criteria table for determining points according to a qualitative evaluation of employees, etc. FIG. 13 is a diagram showing an example of a correction rate table for making corrections according to the length of service of employees, etc. FIG. 13 is a diagram showing an example of a correction rate table for making corrections according to the job ranks of employees, etc. FIG. 13 is a diagram showing an example of a correction rate table for making corrections according to evaluations of employees, etc.

Below, an information processing device, a control method for an information processing device, and a program according to the present invention will be described with reference to the drawings.

1 is a block diagram for explaining an outline of the operation of a stock acquisition right management system according to a first embodiment of the present invention. First, a scheme for managing stock acquisition rights in this embodiment will be explained with reference to FIG.
In this embodiment, the management of stock acquisition rights will be described, but the present invention can be applied to other rights. For example, the present invention can be applied to a call option management system that manages call options, which are rights to acquire stocks at the exercise price. Stock acquisition rights are rights to acquire stocks from an issuing company at the current exercise price, but call options are rights to acquire stocks at the exercise price from shareholders rather than from an issuing company, and the party that can be claimed is different. In the case of call options, a major shareholder (usually an owner-manager) entrusts a call option to transfer his/her shares to a person who will contribute in the future (sometimes the call option is entrusted, and sometimes money is entrusted and the trustee pays the money to acquire the call option that he/she set). The present invention can also be applied to a cryptocurrency management system that manages cryptocurrency. Since cryptocurrency is issued by an issuer and generally has higher liquidity, it has higher value, so there is a need to distribute it to influencers and collaborators (including officers and employees of the issuing corporation) and to have more transactions carried out at cryptocurrency exchanges. In the case of crypto assets, the scheme is that an issuer or a person who has a lot of crypto assets entrusts his/her crypto assets to a person who will contribute in the future (sometimes the crypto assets are entrusted, and sometimes money or other assets are entrusted to have a trustee acquire the crypto assets from the trustor or other third party). Furthermore, the present invention can be applied to a fund interest management system that manages the interests of LLCs, associations, and trusts that are the basis of an investment fund. Fund interests are usually held by unlimited liability partners or limited liability partners who have established an investment fund, but there is a need to increase the commitment of employees, professional managers, etc. to improve the corporate value of the investment fund's investment destination by making it possible to transfer all or a part of these interests to employees or professional managers who will be dispatched to the investment destination in the future. In the case of fund interests, the scheme is that a person who holds fund interests entrusts his/her fund interests to a person who will contribute in the future (sometimes the fund interests are entrusted, and sometimes money or other assets are entrusted to have a trustee acquire the fund interests).

The issuing company 10 is a company that issues stock acquisition rights that are the subject of the stock acquisition rights management system of this embodiment. The trustor 11 is, for example, the manager or a shareholder of the issuing company 10. The issuing company 10 may also make the contribution. In conventional stock acquisition rights, the exercise price, the grantee, and the number to be granted to the grantee are determined at the time of issuance, but in this embodiment, trust-type stock acquisition rights (market price issued stock acquisition rights trust (registered trademark)) are the subject. In trust-type stock acquisition rights, the exercise price (or its formula) is determined at the time of issuance, but the stock acquisition rights themselves are once granted to the trustee in the trust, but the officers and employees are not specifically designated as the grantees, and the number to be granted to the grantees is not determined. The person designated by the trustor 11 as the beneficiary designation authority (which may be the issuing company 10, the trustor 11, or another person) can then determine the grantees and the number to be granted to the grantees depending on the degree of contribution to the company, etc.

The trustor 11 entrusts money to the first trustee 12 (first trust). In this embodiment, the trustor 11 entrusts money to the first trustee 12. When this trust is established, the transfer of property through the trust is involved, and therefore tax is levied at a predetermined tax rate if required by law. The trustor 11 may also entrust stock acquisition rights and cash to the first trustee 12 and pay taxes with the cash.

Next, the first trustee 12 pays the entrusted money to the issuing company 10 as payment for the stock acquisition rights. The issuing company 10 grants the first trustee 12 stock acquisition rights with an acquisition price calculated based on the current stock price in an amount corresponding to the amount paid.

Then, the first trustee 12 continues to manage the entrusted stock acquisition rights until a trust beneficiary designation event occurs. Examples of trust beneficiary designation events include the issuance company 10, which was unlisted at the time the trust was established, becoming listed on the stock market, or a specified period of time having passed. The first trustee 12 may use cash contributed by the settlor 11 to exercise the stock acquisition rights and convert them into shares. Also, instead of stock acquisition rights or call options, stocks or money may be entrusted and the trustee 12 may acquire the shares. Furthermore, crypto assets or money or other assets may be entrusted and the trustee 12 may acquire the crypto assets.

In this embodiment, if a response is not received from the trustee 11 or a different trustee to designate a specific grantee as a beneficiary for all stock acquisition rights except for those to be abandoned prior to the occurrence of a beneficiary designation event in the first trust, and if the trustee wishes to designate a specific grantee as a beneficiary after the fact, the trustee 11 or a different trustee will form a new trust by contributing money or the like (second trust). Also, if a response is received from the trustee 11 or a different trustee to designate a specific grantee under certain conditions prior to the occurrence of a beneficiary designation event in the first trust, the trustee 11 or a different trustee will form a new trust by contributing money or the like (third trust). The trustee of the first trust may be different from the trustee of the second trust or the third trust. The trustee of the first trust (first trustee) 12, the trustee of the second trust (second trustee) 15, and the trustee of the third trust (third trustee) 18 may be different. In addition, the second trust and the third trust may each be a single trust or multiple trusts. In anticipation of the intention to designate a specific grantee as a beneficiary later, the second trust or the third trust may be formed in advance before confirming the intention. Then, when a beneficiary designation event occurs in the first trust, the person designated by the trustor 11 as the beneficiary designator (beneficiary designator 14) can designate the second trustee 15 and/or the third trustee 18 as the beneficiary of the first trust and transfer the stock acquisition rights to the second trustee 15 and/or the third trustee 18. In this way, by transferring the stock acquisition rights to the second trustee 15 at the time when the beneficiary designation event of the first trust occurs, it is possible to leave a specific grantee (beneficiary) unspecified even after the occurrence of the beneficiary designation event in the first trust until the occurrence of the beneficiary designation event in the second trust. This allows employees who have contributed to the company after the beneficiaries were designated in the first trust to be granted stock acquisition rights with the same exercise price as when the first trust was established, and employees can be given a number of stock acquisition rights according to their contribution to the company. In addition, by transferring the stock acquisition rights to the third trustee 18 at the time when the beneficiary designation event of the first trust occurs, stock acquisition rights can be granted to the grantee after determining the specific grantee (beneficiary) and confirming whether the conditions are met or not, even after the beneficiary designation event of the first trust occurs. In addition, if provided for by law, the trust property at the time when the beneficiary designation event of the first trust occurs may be transferred (book value transfer) to the trust property of the second trust or the third trust for the specified quantity at the book value at that time.
(1) When a beneficiary designation event occurs in the first trust, the beneficiary designator 14 may waive all of the stock acquisition rights entrusted to the first trustee 12. In addition, the beneficiary designator 14 may determine the specific grantees and the number of stock acquisition rights to be granted to each grantee, and grant the stock acquisition rights to the determined grantees. The beneficiaries 13 are the grantees who have been granted the stock acquisition rights.
(2) Furthermore, when a beneficiary designation event occurs in the first trust, the beneficiary designator 14 may determine specific recipients and the number to be granted to each of the recipients for a specified number of stock acquisition rights entrusted to the first trustee 12, and grant the stock acquisition rights to the determined recipients. The beneficiary designator 14 may designate the second trustee 15 as the beneficiary for the remaining portion of the stock acquisition rights entrusted to the first trustee 12 that is not granted to any specific recipients.
(3) In addition, when a beneficiary designation event occurs in the first trust, the beneficiary designator 14 may designate the second trustee 15 as the beneficiary for all of the stock acquisition rights entrusted to the first trustee 12.
(4) In addition, when a beneficiary designation event occurs in the first trust, the beneficiary designator 14 may provisionally determine a specific grantee and designate the trustee of the trust established for that person (third trustee 18) as the beneficiary for all stock acquisition rights entrusted to the first trustee 12, instead of designating the beneficiary by the methods (1) to (3). In this case, the conditions for the grantee to be confirmed as the beneficiary 19 in the trust (third trust) established for that grantee may be determined in advance, and if the conditions are met, the provisionally determined grantee may become the confirmed beneficiary 19 without waiting for the occurrence of a beneficiary designation event, and the stock acquisition rights may be granted. In addition, if this condition is not met, the stock acquisition rights may be granted to other beneficiaries, including trustees of other trusts that exist at that time. If the confirmation conditions are not met, the beneficiary designator 14 in the third trust may designate a new beneficiary. If the confirmation conditions are not met, the stock acquisition rights entrusted to the third trustee may be returned to the trustor 11 or the issuing company 10.
1, when beneficiary 19 is confirmed as a beneficiary due to the fulfillment of the conditions in the third trust, he/she can exercise the stock acquisition rights to issuer company 10 to acquire shares, and can sell the shares on stock market 20, just like beneficiary 13. The first trustee, the second trustee, and the third trustee may grant shares to beneficiary 13 and beneficiary 19 by exercising the stock acquisition rights during the period in which they manage the stock acquisition rights.

The beneficiary designator 14 may designate the next trustee or the same trustee as the beneficiary, even if a beneficiary designation event occurs in the second trust, or if the conditions are not met in the third trust, or if a beneficiary designation event occurs in the third trust, in the same way as when a beneficiary designation event occurs in the first trust. If required by law, the first trustee 12 and the second trustee 15 or the third trustee 18 may have to be different persons. Also, if required by law, the first trustee 12, the second trustee 15, and the third trustee 18 may be the same person as long as they have the specified qualifications. The first trustee 12, the second trustee 15, and the third trustee may be natural persons or legal persons. Also, the beneficiary designator in the first trust, the beneficiary designator in the second trust, and the beneficiary designator in the third trust may be different persons or may be the same person. The beneficiary designator in the first trust, the beneficiary designator in the second trust, and the beneficiary designator in the third trust may be natural persons or legal entities.

The trustees (including the first trustee 12, the second trustee 15, and the third trustee 18) and the beneficiaries (including the beneficiaries 13 and 19) who hold the stock acquisition rights may acquire shares of the issuing company 10 by exercising the stock acquisition rights, i.e., by paying the exercise price to the issuing company 10. The first trustee 12 may exercise the stock acquisition rights to acquire shares and deliver the acquired shares to the beneficiaries 13 (including the second trustee 15 and the third trustee 18). The trustees (including the first trustee 12, the second trustee 15, and the third trustee 18) and the beneficiaries (including the beneficiaries 13 and 19) who hold the stock acquisition rights may sell the acquired shares on the stock market 20. In this case, the trustees who sold the shares (including the first trustee 12, the second trustee 15, and the third trustee 18) may deliver the money obtained from the sale to the beneficiaries (including the beneficiaries 13 and 19).

Figure 2 is a block diagram showing a schematic configuration of a stock acquisition right management system 50 according to a first embodiment of the present invention. The stock acquisition right management system 50 of this embodiment is configured by connecting information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a to each other via a network 17. The stock acquisition right management system 50 manages the trust of stock acquisition rights. The stock acquisition right management system 50 realizes the scheme described with reference to Figure 1.

Information processing device 10a is an information processing device operated by a person in charge of issuing company 10. Information processing device 11a is an information processing device operated by trustor 11. Information processing device 12a is an information processing device operated by first trustee 12. Information processing device 13a is an information processing device operated by beneficiary 13. Information processing device 14a is an information processing device operated by beneficiary designation authority 14. The beneficiary designation authority may be different for each trust, such as the first trust, the second trust, and the third trust, or may be the same person. Here, these beneficiary designation authority is represented by beneficiary designation authority 14. Information processing device 15a is an information processing device operated by second trustee 15. Information processing device 16a is an information processing device operated by a person in charge of the management company that operates the stock acquisition right management system 50. Information processing device 18a is an information processing device operated by third trustee 18. The network 17 may be, for example, the Internet, and may be any known network, whether wired or wireless. The stock acquisition right management system 50 may be configured without at least one of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a. The stock acquisition right management system 50 may have information processing devices other than the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a.

Figure 3 is a block diagram showing the configuration of each information processing device shown in Figure 2. In Figure 3, the configurations of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a shown in Figure 2 are shown as the configuration of the information processing device 100. The information processing device 100 is at least one of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a. Each of the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, 16a, and 18a may all have the same configuration, or each information processing device may have a different configuration from the other information processing devices.

The information processing device 100 is configured to include a processing unit 102 that performs various processes, an input/output unit 101 that performs input/output for an operator, a storage unit 103 that stores various data, and a communication unit 104 that performs communication via a network 17. The information processing device 100 is a computer. The information processing device 100 may be any computer. The information processing device 100 may be a device generally called a personal computer, or may be a device called a supercomputer. The information processing device 100 may also be a device called a smartphone or a tablet. The processing unit 102 is a calculation device called a CPU or MPU. The processing unit 102 executes a program stored in the storage unit 103. The processing unit 102 stores various data related to information processing in the storage unit 103. The information processing device 100 registering information corresponds to the processing unit 102 storing the information in the storage unit 103. The storage unit 103 may be any known storage device, such as a RAM, a ROM, a magnetic storage device, or an optical storage device. The input/output unit 101 is an input/output device such as a keyboard, a mouse, and a display. The processing unit 102 executes information processing according to information input by an operator via the input/output unit 101. The processing unit 102 also executes information processing according to information input via the communication unit 104.

Figure 4 is a diagram showing an example of trust information stored in the memory unit 103 of the information processing device 16a shown in Figure 2. In this embodiment, the trust information is stored in the information processing device 16a operated by a person in charge of the management company that operates the stock acquisition right management system 50. The trust information may also be stored in another information processing device.

The stock acquisition rights management system 50 can also manage the trust of stock acquisition rights in a state where the beneficiary has been determined. The trust ID included in the trust information is an ID that can identify each trust and is uniquely assigned to each trust. The trustor ID included in the trust information is an ID that can identify the trustor of the trust. The trustee ID included in the trust information is an ID that can identify the trustor of the trust. The issuer ID included in the trust information is an ID that can identify the issuer that issues the stock acquisition rights of the trust. The exercise price included in the trust information is the exercise price of the stock acquisition rights of the trust. The beneficiary designation reason included in the trust information is an event or date that designates the beneficiary of the trust. The book value included in the trust information is the payment price of the stock acquisition rights paid in when the trustee of the trust is granted the stock acquisition rights or the market value of the stock acquisition rights when the trustee of the trust is entrusted with the stock acquisition rights. The stock acquisition rights series included in the trust information is the series number of the stock acquisition rights that are the trust property of the trust. The number of stock acquisition rights included in the trust information is the number of stock acquisition rights that are the trust property of the trust. The beneficiary information included in the trust information is information about the beneficiary of the stock acquisition rights of the trust. The beneficiary ID included in the beneficiary information is an ID that can identify the beneficiary. The number of stock acquisition rights included in the beneficiary information is the number of stock acquisition rights granted to that beneficiary. Furthermore, if the beneficiary has not been determined, the number of stock acquisition rights is the number of stock acquisition rights entrusted with that trust ID.
The record with trust ID "1" in Figure 4 is a record of a trust (hereinafter referred to as a "lump-sum delivery trust") in which a beneficiary is designated simultaneously and collectively for all of the entrusted stock acquisition rights when a beneficiary designation event occurs. Normally, there is no beneficiary for the entrusted stock acquisition rights until a beneficiary designation event occurs. In this case, it is a type of trust with no specified beneficiary.
The record with trust ID "2" in Figure 4 is a record of a trust in which stock acquisition rights are entrusted, and then repeatedly entrusted again after a beneficiary designation event occurs (hereinafter referred to as a "multiple trust"). Aside from the characteristic that beneficiary designation events are linked on a fixed date, a multiple trust is not different in content from a lump-sum delivery trust at first. In this case, it is a trust with no specified beneficiary.
The record with the trust ID "2-1" in Figure 4 is a record of a multiple trust, and is a record of the confirmed beneficiary after the occurrence of a beneficiary designation event. This record shows a pattern where a beneficiary designation event has occurred in a multiple trust, where the beneficiary has been decided and the trust has not yet been terminated.
The record with the trust ID "2-2" in Figure 4 is a record of a multiple trust, and is a record for a second trust that has inherited stock acquisition rights from the trust in which a beneficiary designation event occurred. This record inherits the issuing company ID, exercise price, book value, and stock acquisition right series number from the first trust. The number of stock acquisition rights to be inherited is registered as the number of rights to be inherited.
In the trust information, if a grantor is determined provisionally without determining a beneficiary, the grantor will be registered as provisional in the beneficiary column, but the trustee must still be registered as the beneficiary, and the trustee must be transferred to a third trust, with the beneficiary of that trust made the grantee, and the conditions and deadline for determining the beneficiary must then be registered.

The operation of the stock acquisition right management system 50 of this embodiment is described below. FIG. 5 is a flowchart showing the processing by the stock acquisition right management system 50. The processing by the stock acquisition right management system 50 may be distributed and executed by the information processing devices 10a, 11a, 12a, 13a, 14a, 15a, and 16a shown in FIG. 2. Also, for example, information processing devices other than the information processing device 16a may be used as information input/output terminal devices, and information processing and information storage may be performed by the information processing device 16a. In this embodiment, the information processing device 16a processes information and stores information, and provides a user interface for information input/output to the other information processing devices via the network 17.

The information processing device 16a issues each ID included in the trust information in advance and registers each of them. In step S501 of FIG. 5, the information processing device 16a registers each piece of trust information in FIG. 4 as the first trust information in response to the occurrence of a trust. At this time, the beneficiary information in the trust information is set to, for example, "none" if it is undecided. The information processing device 16a then registers the beneficiary information when it is determined. The information processing device 16a may calculate the fees or expenses for the trust while the trust is ongoing and execute a process of billing the trustor 11 or the issuing company 10.

In step S502, the information processing device 16a judges whether the beneficiary designation event for the trust occurred a certain period of time before the occurrence of the beneficiary designation event for the trust. Examples of beneficiary designation events include the issuance company 10, which was unlisted at the time the trust was established, going public, or the passage of a certain period of time. In step S502, the information processing device 16a judges whether the event occurred a certain period of time before the occurrence of the beneficiary designation event for the trust. The trustor 11, the person in charge of the issuing company 10, or the person in charge of the trustee 16 may input the information about the event to the stock acquisition rights management system 50, or, for example, the information processing device 16a may automatically judge the passage of the trust period. If the event does not occur a certain period of time before the occurrence of the beneficiary designation event, the information processing device 16a continues the trust as is. If the event occurs a certain period of time before the occurrence of the beneficiary designation event, the information processing device 16a proceeds to step S503.

In step S503, the information processing device 16a inquires as to whether to designate all or some of the beneficiaries for the trust. In other words, this process corresponds to inquiring as to whether to continue the trust of the stock acquisition rights related to the trust information of the first trust.

The inquiry in step S503 is made to, for example, the trustor 11 (for example, the information processing device 11a operated by the trustor 11). If the person (beneficiary designation right holder 14) designated by the trustor 11 as the beneficiary designation right holder is other than the trustor 11, the inquiry is made to that person. For example, if the beneficiary designation right holder 14 is the issuing company 10, the inquiry is made to the issuing company 10 (for example, the information processing device 10a operated by the person in charge of the issuing company 10). In this case, the issuing company 10 determines the degree of contribution to the company or its subsidiaries and affiliated companies (hereinafter referred to as the "company group") and designates the beneficiaries to issue stock acquisition rights to employees, etc. Note that the employees, etc. include not only the company's officers and employees, but also officers and employees of the company's group and external collaborators such as advisors or business contractors. The beneficiary designation right holder who receives the inquiry in step S503 responds as to whether or not to designate a beneficiary for all or part of the stock acquisition rights. When the beneficiary designator designates all beneficiaries, he/she inputs the beneficiaries to be designated into the information processing device 11a or the information processing device operated by the beneficiary designator, and the information processing device 16a, which receives this, registers them as reservations in the beneficiary information included in the trust information of the trust (step S504). Note that for corporate taxation trusts, beneficiaries must be designated all at once. Therefore, reservation registration or the establishment of a second trust is completed before the beneficiary designation event occurs, and at the time the beneficiary designation event occurs, the beneficiaries, including the second trustee, are confirmed all at once. If the beneficiary designation right holder 14 who received the inquiry in step S503 does not register the beneficiary by inputting all the stock acquisition rights into the information processing device 11a or the information processing device 14a, the information processing device 16a which identified that fact can notify the trustor 11 or the beneficiary designation right holder 14 to have the trustor 11 or a different trustor set up a second trust and designate the trustee of the second trust as the beneficiary until the occurrence of the beneficiary designation event by notifying them (NO in step S503, YES in S506, S507, S508, S509). In this case, the beneficiary designation right holder 14 inputs the trustee of the second trust as the beneficiary into the information processing device 11a or the information processing device 14a, and the information processing device 16a which received this registers the beneficiary information included in the trust information of the trust as a reservation (step S504). Of the stock acquisition rights related to the trust, all beneficiaries may be designated, or none of the beneficiaries may be designated, or some beneficiaries may be designated and the remaining beneficiaries may not be designated. Furthermore, the person with the right to designate a beneficiary may change the beneficiary information registered as a reservation in the information processing device 16a or add a beneficiary, using the information processing device 11a or the information processing device 14a, until a beneficiary designation event occurs. In step S503, the portion of the entrusted stock acquisition rights to be abandoned may be excluded from the target of "all" and processed.
In step S503, the information processing device 16a first executes a process of requesting the beneficiary designation authority 14 to designate a beneficiary. This request process is, for example, a process of sending a request by email, etc. In step S503, the information processing device 16a determines whether the beneficiary designation authority 14 will designate all beneficiaries in response to this request.
If the beneficiary designation authority 14 designates all the beneficiaries, the information processing device 16a proceeds to step S504. If the beneficiary designation authority 14 does not designate all the beneficiaries, the information processing device 16a proceeds to step S506.
In step S506, the information processing device 16a inquires whether to transfer the stock acquisition rights to the second trust. If the beneficiary designation authority responds to this inquiry that the stock acquisition rights will be transferred to the second trust, the process proceeds to step S507. If the beneficiary designation authority responds to this inquiry that the stock acquisition rights will not be transferred to the second trust, the process returns to step S503 and waits for all beneficiaries to be designated (YES in S503) or for the stock acquisition rights to be transferred to the second trust (YES in S506) until a beneficiary designation event occurs. If all beneficiaries are not designated or the stock acquisition rights are not transferred to the second trust even if a beneficiary designation event occurs, the stock acquisition rights that have been entrusted and to which no beneficiary has been designated will be abandoned.
In step S507, the information processing device 16a proceeds with the procedure for setting up the second trust by separately entrusting money, etc. For example, when the trustor 11 or the beneficiary designator 14 presses the confirm button on the information processing device 11a or the information processing device 14a, the information processing device 16a, which receives this, executes a process for proceeding with the process required for concluding a contract for the second trust. For example, it executes a process for concluding a trust contract by electronic signature and a process for outputting a notice encouraging contribution of money to the trustee.
The information processing device 16a notifies the trustee that the beneficiary who has been pre-registered in the trust information is the final beneficiary when a beneficiary designation event occurs, and thus the beneficiary is finalized.

If the response in step S503 specifies a beneficiary, in step S505, the information processing device 16a grants stock acquisition rights to the specified beneficiary in response to the occurrence of a beneficiary designation event. Specifically, in this process, the information processing device 16a notifies the trustee 12 to grant stock acquisition rights to the beneficiary 13 (the beneficiary registered in step S504) in response to the occurrence of a beneficiary designation event, thereby confirming the beneficiary who was registered as a beneficiary. Note that the beneficiary designation event includes a process such as a committee resolution when designating a beneficiary. Next, the information processing device 16a registers, for example, in the trust information, that the trust for the stock acquisition rights designated as the beneficiary this time has ended. Note that even after the beneficiary is designated, the trust may be continued without granting stock acquisition rights.

In addition, since a beneficiary can essentially only be designated once per trust agreement, if one is not designated as a beneficiary, it is not possible to designate a beneficiary of a second trust later, but if it is organized as a reservation, it can be organized as a process before the occurrence of the beneficiary designation event, and it is possible to handle it so that the beneficiary is confirmed simultaneously and all at once when the beneficiary designation event occurs. Also, if a beneficiary, including the trustee of the second trust, is not designated and the beneficiary designation event occurs, the issuing company will be notified immediately and the stock acquisition rights will be waived.
In step S508 following step S507, the information processing device 16a reads out the book value from the trust information of the trust. Then, in step S509, the information processing device 16a registers each piece of trust information in FIG. 4 as second trust information for the trust. A new trust ID is assigned to the trust information of the second trust. The information processing device 16a uses the book value read out in step S508 as the book value of the trust information of the second trust. The trustee of the second trust can take over the stock acquisition rights, which are the trust property, as the beneficiary from the first trust. In step S509, the information processing device 16a, for example, registers in the trust information that the trust of the portion of the stock acquisition rights that were not designated as beneficiaries this time that were not waived has been taken over to the second trust and the first trust has ended.

In addition, when designating a beneficiary, a grantee may be provisionally determined, and then a trustee in a trust established for that person may be designated as the beneficiary. If the beneficiary is immediately confirmed as a beneficiary, the trustor 11 may be dissatisfied if the beneficiary does not subsequently contribute sufficiently to the issuing company 10. Therefore, in the example described here, a grantee is first provisionally determined, and then, for example, if the beneficiary makes a sufficient contribution (if the confirmation condition is met), the provisional grantee is confirmed as a beneficiary.
Hereinafter, with reference to FIG. 6, an example of processing for designating a provisional grantee will be described.

Step S601 is a process executed, for example, when a grantee is provisionally determined in S503 of FIG. 5 and a trustee in a trust established for that person is specified as a beneficiary. In this case, the information processing device 16a registers the person provisionally determined as the grantee in the trust information of the trust and the trustee of the trust established for that person. In this case, a new trust ID is given to the trustee. The information processing device 16a uses the book value of the first trust read in step S506 as the book value of the new trust information. The trustee of such a trust can take over the stock acquisition rights, which are the trust property, from the first trust. In step S507, the information processing device 16a, for example, registers in the trust information that the trust for the part of the trust for which the grantee has been provisionally determined this time has been taken over to the trustee of the new trust and that the first trust has ended. If the trustee is designated as the beneficiary, the stock acquisition rights are not handed over to the provisionally determined grantee, and in step S602, the information processing device 16a determines whether the confirmation condition is met. The confirmation condition is met, for example, when the provisionally determined grantee makes a specified contribution to the issuing company 10. Whether or not this confirmation condition is met may be input by the trustor 11 or the issuing company 10. Alternatively, the trustee or beneficiary designation authority 14 may input the results of hearing from the trustor 11, the issuing company 10, etc.

If the confirmation condition is met in step S602, the person provisionally determined to be the grantee is confirmed as the beneficiary in the trust established for that person. In step S603, the information processing device 16a registers the provisionally determined grantee in the trust information of the trust as the confirmed beneficiary. The information processing device 16a also grants stock acquisition rights to the confirmed beneficiary. In other words, the information processing device 16a notifies the trustee (which may be trustee 12 or another trustee) in the trust established for the grantee to grant stock acquisition rights to beneficiary 13 (confirmed beneficiary).

If the confirmation condition is not met in step S602, the provisionally determined grantee is confirmed as not being a beneficiary, and another beneficiary (which may be a trustee in another trust or another person) previously specified in the trust agreement becomes the beneficiary. The beneficiary designator (which may be beneficiary designator 14 or another beneficiary designator) may designate a new beneficiary. In step S604, the information processing device 16a deletes the provisional grantee from the trust information of the trust, registers the new beneficiary as a beneficiary, and grants the stock acquisition rights. That is, the information processing device 16a notifies the trustee 12 to grant the stock acquisition rights to the beneficiary 13 (confirmed beneficiary).

In the stock acquisition rights management system 50, the grantee in the first trust can be provisionally determined by designating the trustee in the trust established for that grantee as the beneficiary. In this case, when the confirmation conditions are met, the provisional grantee is confirmed as the beneficiary. When the confirmation conditions are not met, the stock acquisition rights can be returned from the trust established for the provisionally determined grantee to the first trust (or another trust, such as a second trust in which the grantee has not been provisionally determined and the beneficiary is not specified). In other words, in this case, the stock acquisition rights are handed over to the other trustee as trust property.

In the above embodiment, the main point has been disclosed regarding the case where no beneficiaries are designated, in which a second trust is established and information on stock acquisition rights for which no beneficiaries are designated and which have not been waived is input to the second trust. The present invention can further execute the following processes, for example, by the information processing device 16a.
(1) A process to encourage the formation of a second trust when the right to designate beneficiaries is not exercised for all of the stock acquisition rights (transition to the contract conclusion process).
(2) When the second trust is established (the contract closing process is completed),
- executing a reservation registration to designate the trustee of the second trust as the beneficiary of the first trust;
- A process for accepting a request to make a reservation registration to automatically designate the trustee of the second trust as the beneficiary of the first trust when a beneficiary of the first trust is not designated and when the person does not wish to renounce the stock acquisition rights, and a process for regarding the occurrence of a beneficiary designation event as a beneficiary designation notice and for transferring information regarding stock acquisition rights that are subject to transfer to the second trust among the stock acquisition rights for which a beneficiary designation event has occurred.
(3) A process for automatically sending transfer approval requests and trust property status reports to the trustor and the issuing company in accordance with the beneficiary designation.

In addition, the present invention can further execute the following process by, for example, the information processing device 16a. For example, when "conditional distribution" is selected (reservation registration) in the beneficiary designation regarding the provisional determination of the grantee,
(1) A process to automatically prompt the creation of a third trust (a trust for the creation of a dedicated trust account);
(2) After the trust is established, the beneficiary designation will be deemed to have been notified to the trustee by the issuing company upon the occurrence of the beneficiary designation event.
(3) A process of automatically sending a transfer approval request and a trust property status report to the trustor or the issuing company in accordance with the contents of the beneficiary designation.

Furthermore, according to the stock acquisition right management system 50 of the embodiment described above,
The beneficiary designation authority, by operating the information processing device,
(1) Who should be the unconditional beneficiaries?
(2) Who should be the conditional beneficiary (i.e., should a third trust be created?)
(3) Transfer all of the beneficiaries to a second trust without designating any beneficiaries,
(4) Abandon it, or
can be selected.
As for the third trust in (2), one trust must be created for each person, which will lead to a dramatic increase in the number of trusts created. However, the stock acquisition right management system 50:
-Having a means for automatically inheriting the trust information of the first trust;
- It has a means to transfer rights by regarding the reservation registration as a notification of beneficiary designation upon the expiration of the deadline,
- It has a means to automatically prepare tax returns and trust asset status reports for each third trust established for each person.
Therefore, the present invention has the effect of enabling smooth processing of a vast number of trusts that would be impossible to handle manually.

The stock acquisition right management system according to the present invention has the following configuration.
(1) A means for sending an email or the like to an information processing device operated by a trustor or a person authorized to designate a beneficiary as the reason for designating a beneficiary approaches,
(2) A means for transferring information from the trust information of the first trust to the trust information of the second trust and the third trust (e.g., transfer of book value);
(3) In connection with the designation of beneficiaries, other than when all beneficiaries are designated unconditionally,
(i) (Abandonment)
(ii) the creation of a second trust with a new trustee;
(iii) a means for inquiring of an information processing device operated by the trustor or the beneficiary designation authority so that the trustor or the beneficiary designation authority can select either one of the following: or (iii) a transfer to a new trustee for the conditional grantee through the composition of a third trust; and a means for receiving the response;
(4) A means for transmitting a guide for procedures required for the establishment of the second trust and the third trust to an information processing device operated by the trustor or the beneficiary designation authority at the timing of the establishment of the second trust and the third trust;
(5) Once the second and third trusts are established, a means to enable the trustees of the second and third trusts to be designated as beneficiaries;
(6) A means for generating necessary documents, such as a trust property status report and a tax return, that are required when a new trust is established, based on the trust information, etc.;

According to the present invention, in addition to designating a specific beneficiary, it is possible to choose between transfer to a second trust (without determining the grantee) and transfer to a third trust (with provisionally determined grantee and definitive conditions), thereby achieving the effect of increasing the freedom of choice for the settlor and the person with the authority to designate the beneficiary.
Furthermore, according to the present invention, preparation of the next trust (guidance, document generation, etc.) is automated depending on the beneficiary designation status of the settlor and the beneficiary designator, and after the beneficiary designator designates a beneficiary (reservation registration), when a reason for beneficiary designation occurs, a beneficiary is automatically designated, assets are handed over, and the necessary documents are prepared, resulting in time-saving and cost-reducing effects.

(1) The present invention is characterized by having a first storage means for storing first trust information, which is information about the entrustment of stock acquisition rights from a settlor to a first trustee, an inquiry means for inquiring whether to designate a beneficiary for all or part of the stock acquisition rights before a certain period prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information, a response receiving means for receiving a response to the inquiry by the inquiry means, and a second storage means for storing second trust information, which is information about the entrustment of the stock acquisition rights related to the first trust information, for which a beneficiary was not designated, from the settlor to a second trustee, if the response received by the response receiving means does not designate all beneficiaries. This allows the first trust to continue as a second trust even after the end of the first trust, and allows employees, etc. to be given a number of stock acquisition rights according to their contribution to the company, etc.
The present invention also includes a first storage means for storing first trust information which is information regarding the entrustment of stock acquisition rights by a settlor to a first trustee, an inquiry means for inquiring whether to designate a beneficiary for all or a part of the stock acquisition rights (or to renounce them) a certain period prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information, a response receiving means for receiving a response to the inquiry by the inquiry means, and if the response received by the response receiving means does not designate a beneficiary for all of the stock acquisition rights excluding those to be renounced, a second trust or a third trust which will encounter a beneficiary designation event later than the beneficiary designation event of the first trust is set in advance. the first information processing means for enabling a trustee in a second trust (second trustee) or a trustee in a third trust (third trustee) established by the first information processing means to be designated as a beneficiary for stock acquisition rights related to the first trust information for which a beneficiary has not been designated; and, when the second trustee or the third trustee is designated as a beneficiary, a second storage means or a third storage means for storing second trust information or third trust information which is information regarding the succession of the stock acquisition rights that are trust assets of the first trust as trust assets in the second trust or the third trust.
Furthermore, the present invention may include a means for changing the name of the stock acquisition rights from the trustee to the name of the beneficiary when a beneficiary has been designated for all the stock acquisition rights.
In addition, the trustee of the second or third trust is designated as the beneficiary of the first trust after the second or third trust is established.

(2) The present invention is also characterized in that it has a first readout means for reading out the book price of the stock acquisition rights related to the first trust information contained in the first trust information stored in the first storage means, and the second storage means stores the book price of the stock acquisition rights related to the second trust information contained in the second trust information by inheriting the book price read out by the first readout means as it is. This makes it possible to set the second trust at the same book price as the first trust, and to continue as the second trust even after the first trust is terminated, and to gradually grant stock acquisition rights in a number according to the degree of contribution to the company, etc. to employees, etc.

(3) The present invention also includes a second reading means for reading beneficiary information, which is information about a beneficiary of the trust of the stock acquisition rights, contained in the first trust information stored in the first storage means, a third reading means for reading the beneficiary designation event contained in the first trust information stored in the first storage means, and a stock acquisition right reservation system for issuing a stock acquisition right reservation to a beneficiary identified by a beneficiary ID contained in the beneficiary information read by the second reading means during a certain period prior to the occurrence of the beneficiary designation event read by the third reading means. The system further includes a second inquiry means for inquiring whether to grant stock acquisition rights, a second response receiving means for receiving a response to the inquiry by the second inquiry means, and a granting means for granting stock acquisition rights to a beneficiary for whom the response received by the second response receiving means is to grant stock acquisition rights, and the second storage means stores the second trust information as a trust for stock acquisition rights other than the stock acquisition rights granted by the granting means among the stock acquisition rights related to the first trust information. This makes it possible to classify the stock acquisition rights related to the first trust into those for which the trust is terminated in the first trust and those for which the trust is continued in the second trust, and it is possible to flexibly grant a number of stock acquisition rights to employees, etc., according to their contribution to the company, etc.

(4) The present invention also includes a second reading means for reading beneficiary information, which is information about the beneficiary of the trust of the stock acquisition rights, included in the trust information of the first trust stored in the first storage means; a third reading means for reading the beneficiary designation event included in the trust information of the first trust stored in the first storage means; a second inquiry means for inquiring whether to grant stock acquisition rights to a beneficiary identified by a beneficiary ID included in the beneficiary information read by the second reading means during a certain period prior to the occurrence of the beneficiary designation event read by the third reading means; and a response to the inquiry by the second inquiry means. The system further includes a second response receiving means for receiving a response from a beneficiary, and a granting means for granting stock acquisition rights to a beneficiary whose response received by the second response receiving means is to grant stock acquisition rights, and the second storage means includes a storage means for provisionally determining a grantee for stock acquisition rights other than the stock acquisition rights granted by the granting means among the stock acquisition rights related to the trust information of the first trust, and storing the conditions for determining the beneficiary together with the storage means, and storing the trust information of the second trust as a trustee for the trust set for the grantee, when the grantee is provisionally determined, by designating the trustee in the trust set for the grantee as the beneficiary. This makes it possible to classify the stock acquisition rights related to the first trust into those for which the trust is terminated in the first trust and those for which the trust is continued in the second trust, and also makes it possible to determine whether or not to grant stock acquisition rights to employees, etc., after provisionally determining the grantee, depending on the degree of contribution to the company, etc., and to grant the number of stock acquisition rights to employees, etc., according to the degree of contribution to the company, etc., with more flexibility.

Next, the operation of a stock acquisition rights management system according to a second embodiment of the present invention will be described. Except for the points described below, the second embodiment is similar to the first embodiment. Explanations of the points that are the same as the first embodiment will be omitted. In the first embodiment, the issuing company 10 determines the degree of contribution to the company and designates beneficiaries to issue stock acquisition rights to employees, etc., but in this embodiment, a specific example of a method for designating beneficiaries will be disclosed. In the second embodiment, a points system is adopted, and whether or not to issue stock acquisition rights to employees, etc., and if so, the number of stock acquisition rights to be issued is determined according to the number of points that the employees, etc. have been granted.

The operation of the stock acquisition right management system 50 according to the second embodiment will be described below. FIG. 7 is a flowchart showing the processing performed by the stock acquisition right management system 50 according to the second embodiment. In FIG. 7, the same processes as those in FIG. 5 are denoted by the same reference numerals and will not be described.

In step S701 following the processing of S501, the information processing device 16a generates a point allocation standard table and a correction rate table for the first trust registered in step S501. The point allocation standard table is a table that is the standard for the number of points to be allocated to employees, etc. The correction rate table is a table that is the standard for the correction rate by which the points calculated in the point allocation standard table are multiplied. The point allocation standard table and the correction rate table may be generated by the operator directly inputting the standard, the number of points, and the correction rate, and the information processing device 16a may generate the table according to the input. The point allocation standard table and the correction rate table may be automatically generated by the information processing device 16a. When the information processing device 16a automatically generates the point allocation standard table and the correction rate table, the information processing device 16a generates the point allocation standard table and the correction rate table by presenting questions related to the index and the correction rate for measuring the degree of contribution by a predetermined beneficiary designation authority, and receiving answers to the questions and data input (requests) of the index and the correction rate for measuring the degree of contribution. Specifically, the information processing device 16a receives responses (requests) from the trustor or the issuing company, and automatically generates a point allocation criterion table and a correction rate table according to the request. The request may include, for example, what indexes to select as the index and correction rate for measuring the degree of contribution, and the weighting of the number of points for the selected index and correction rate. Examples of the index and correction rate for measuring the degree of contribution include personnel evaluation of employees during the evaluation period, certain actions that indicate the expected degree of contribution of employees, the position to be employed at the time of employment, the period of service, awards for employees during the evaluation period, salaries of employees, events at the issuing company, life events of employees, the degree of achievement of business plans, and the degree of achievement of projects. Examples of the point allocation criterion table are shown in FIG. 8, FIG. 9, and FIG. 10. Examples of the correction rate table are shown in FIG. 11, FIG. 12, and FIG. 13.

Figure 8 shows an example of a point allocation criteria table for determining points according to the position and evaluation of an employee, etc., using personnel evaluations during an evaluation period as an index for measuring the contribution of the employee, etc. The evaluation is an evaluation of work performance, etc. A is the highest evaluation, B is the next highest evaluation, C is the next highest evaluation, and D is the lowest evaluation. According to the point allocation criteria table in Figure 8, for example, if an employee, etc., is a manager and has an evaluation of B, the employee, etc. will be assigned 10 points.

Figure 9 shows an example of a point allocation criteria table for determining points according to incentives at the time of hiring an employee, etc. According to the point allocation criteria table in Figure 9, for example, if an employee, etc. is hired with the title of department manager, the employee, etc. will be awarded 50 points if he/she fits into a quota of up to 10 people.

Figure 10 shows an example of a point allocation criteria table for determining points according to the qualitative evaluation of employees, etc. According to the point allocation criteria table in Figure 10, for example, if an employee, etc. is recognized as having developed an outstanding new product, the employee, etc. is granted 500 points.

Figure 11 is a diagram showing an example of a correction rate table for making corrections according to the length of service of an employee, etc. According to the correction rate table in Figure 11, for example, if an employee, etc. has worked for more than two years but less than three years, the correction rate for the employee's points is 80%, and if the standard is 100 points, it is corrected to 80 points.

Figure 12 is a diagram showing an example of a correction rate table for making corrections according to the position of an employee, etc. According to the correction rate table in Figure 11, for example, if an employee, etc., has the position of director, the correction rate for that employee, etc.'s points is 150%, and if the standard is 100 points, it is corrected to 150 points.

Figure 13 is a diagram showing an example of a correction rate table for making corrections according to the evaluation of an employee, etc. The evaluation is an evaluation of work performance, etc. The highest evaluation is S, followed by A, B, C, and D, the lowest evaluation. According to the correction rate table in Figure 11, for example, if an employee, etc. is evaluated as D, the correction rate for that employee, etc.'s points is 0%, and if the standard is 100 points, it is corrected to 0 points.

The information processing device 16a may assign points to employees, etc., using each of the point assignment reference tables in Figures 8, 9, and 10 alone, or in combination, or may use a point assignment reference table other than these. The information processing device 16a may correct points for employees, etc., using each of the correction rate tables in Figures 11, 12, and 13 alone, or in combination, or may use a correction rate table other than these. The information processing device 16a may assign points calculated using the point assignment reference tables shown in Figures 8, 9, and 10 to employees, etc. In addition, points calculated using the point assignment reference table may be multiplied by a correction rate according to the correction rate tables shown in Figures 11, 12, and 13 to assign points to employees, etc.

Returning to the explanation of FIG. 7, in step S702, the information processing device 16a registers the beneficiary candidates. The information processing device 16a accepts input by the operator of the names, addresses, etc. of the beneficiary candidates, such as employees, and registers them as beneficiary candidate information, for example, in the memory unit 103. The information processing device 16a may use the beneficiary candidate information to perform an anti-social check to determine whether the beneficiary candidate is a person who belongs to an anti-social force.

In step S703, the information processing device 16a manages points for the beneficiary candidates. Specifically, points are assigned to the beneficiary candidates registered in step S702 based on the point assignment criteria table and the correction rate table generated in step S701. Points are assigned by, for example, registering the number of points assigned to each beneficiary candidate in the storage unit 103. In addition, in step S703, if a beneficiary candidate loses the qualification to be a beneficiary due to retirement or the like, the information processing device 16a may execute a process of clearing the number of points assigned to the beneficiary candidate to zero. In addition, in step S703, the information processing device 16a may accept input of personnel data related to personnel, for example, and execute a process of deducting the number of points assigned to the beneficiary candidate if the personnel data contains a bad record of the beneficiary candidate, such as poor performance or poor conduct.

In this embodiment, the information processing device 16a grants points to the beneficiary candidates as described above, and when registering the beneficiaries in, for example, step S504, the information processing device 16a determines the number of stock acquisition rights to be granted to each beneficiary candidate according to the points granted to that beneficiary candidate. After determining the number of stock acquisition rights to be granted to each beneficiary candidate, the information processing device 16a registers the determined number in, for example, the storage unit 103. For example, the information processing device 16a may grant one stock acquisition right for every certain number of points. Also, for example, the information processing device 16a may determine the number of stock acquisition rights to be granted to the beneficiary candidate so that the ratio of the number of points granted to that beneficiary candidate to the total number of points granted to all beneficiary candidates is the same as the ratio of the number of stock acquisition rights granted to that beneficiary candidate to the total number of stock acquisition rights.

Once the information processing device 16a has determined the number of stock acquisition rights to be granted to each potential beneficiary, it recognizes the potential beneficiaries who will be granted the stock acquisition rights as beneficiaries. The information processing device 16a may also execute a process to prepare documents for the transfer of the ownership of the stock acquisition rights and tax-related documents for each beneficiary.

In addition, the information processing device 16a creates in-house regulations (hereinafter referred to as "issuance guidelines") that describe objective operational viewpoints regarding the allocation of points. Specifically, the information processing device 16a receives responses (requests) from, for example, the entrustor or the issuing company, records them, records the contents and operation of the point allocation criteria table and the correction rate table, and further records point loss items and deduction items, thereby automatically creating the issuance guidelines. The information processing device 16a accumulates data on example sentences of the issuance guidelines according to the index and correction rate that measure the contribution level, combines example sentences according to the selected index and correction rate, and can automatically create the issuance guidelines by inserting the automatically generated point allocation table and correction rate table. In other words, the information processing device 16a creates the issuance guidelines based on the point allocation criteria table and the correction rate table.

Next, the operation of the stock acquisition right management system according to the third embodiment of the present invention will be described. The third embodiment is similar to the first and second embodiments except for the points described below. Explanations of the points that are the same as the first and second embodiments will be omitted.

In Example 1, although the settlor and beneficiary designator of the first trust may be different from those of the second and third trusts, the premise was that in principle the settlor and beneficiary designator would continue to be the same, and no attention was paid to the convenience realized by being able to freely change to a different settlor and beneficiary designator on the system. In contrast, in this example, in each of the first, second, and third trusts, and any succeeding trusts thereafter, the settlor or beneficiary designator of the initial trust or succeeding trust designates the settlor or beneficiary designator of the succeeding trust to which the stock acquisition rights, etc. will next be inherited.

In this embodiment, in step S509 of FIG. 5 or step S509 of FIG. 7, the information processing device 16a registers the trustor and beneficiary designator for the second trust information. That is, the information processing device 16a stores the trustor and beneficiary designator for the second trust information in the memory unit 103. When registering the trustor and beneficiary designator in step S509, the trustor and beneficiary designator may remain the same as before, or a trustor and beneficiary designator different from before may be registered.

In addition, in step S509 of FIG. 5 or step S509 of FIG. 7, the information processing device 16a may transfer only a portion of the stock acquisition rights to a second trust, allowing a different trustor or beneficiary designation authority to be changed and registered for only that portion.

This embodiment eliminates the situation in which the settlor or beneficiary designator of the initial trust (first trust) or successor trust (second or subsequent trust) must continue to fulfill these roles, and also allows a person who can stably serve as the settlor or beneficiary designator to act in their place, thereby avoiding the risk that the successor trust will not be established.

At this time, if there is a change from the current trustor or beneficiary designator, the information processing device 16a queries the operator for information about the new trustor or beneficiary designator, and registers the new trustor or beneficiary designator based on the input by the operator.

The information processing device 16a may also be able to accept a setting to not change the trustor or beneficiary designator of the current trust in the inherited trust. When a setting to not change is made, the information processing device 16a may not execute a process to inquire of the operator about information about the new trustor or beneficiary designator. This makes it possible to avoid unnecessary inquiries and complexity when there is an intention not to change the trustor or beneficiary designator.

In addition, when the information processing device 16a is set to change the trustor or beneficiary designator of the current trust in the succeeding trust, in a setting that does not require a change, the information processing device 16a may provide the previous trustor with trust information about the succeeding trust. This trust information may be provided directly in an email, or a URL where the information can be viewed may be provided.

In addition, the information processing device 16a may be configured to allow the original trustor to designate and register another trustor, including the original trustor himself, as the new trustor, if the original trustor wishes to further change the trustor for subsequent occasions. This allows the original trustor to supervise the changed trustor or beneficiary designation authority to ensure that they do not become inappropriate, and also makes it possible to revert to the original trustor or beneficiary designation authority.

In addition, for example, if the settlor does not intend to designate another beneficiary designator, the information processing device 16a may execute the process of concluding only the trust agreement between the settlor and the trustee, with the current beneficiary designator or a separately determined beneficiary designator acting as the next and subsequent beneficiary designator, and omit the process of concluding a contract with the beneficiary designator. This allows the beneficiary designator to exercise his or her beneficiary designation right against the trustee only when exercising the beneficiary designation right for trusts established from time to time between the settlor and the trustee, and at other times to automatically transfer the right to the next successor trust, reducing the procedural burden.

Although the preferred embodiments of the present invention have been described above, the present invention is not limited to these embodiments, and various modifications and variations are possible within the scope of the gist of the invention. These embodiments and their modifications are included within the scope and gist of the invention, and are also included within the scope of the invention and its equivalents described in the claims.

10 Issuer 11 Trustor 12 First Trustee 13 Beneficiary 14 Beneficiary Designator 15 Second Trustee 18 Third Trustee 19 Beneficiary 20 Stock Market

Claims (7)

a first storage means for storing first trust information which is information regarding the entrustment of the stock acquisition rights from the trustor to the first trustee;
an inquiry means for inquiring whether to designate a beneficiary for all or a part of the stock acquisition rights before a certain period of time prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information;
a response receiving means for receiving a response to the inquiry made by the inquiry means;
and a second storage means for storing second trust information, which is information regarding the fact that stock acquisition rights related to the first trust information for which no beneficiary is designated have been entrusted to a second trustee by a settlor different from the settlor, if the response received by the response receiving means does not designate all of the beneficiaries.
23. An information processing apparatus comprising: a first storage means for storing first trust information which is information regarding the entrustment of the stock acquisition rights from the trustor to the first trustee;
an inquiry means for inquiring whether to designate a beneficiary for all or a part of the stock acquisition rights before a certain period prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information;
a response receiving means for receiving a response to the inquiry made by the inquiry means;
and a second storage means for storing second trust information which is information indicating that, when the response received by the response receiving means does not designate all of the beneficiaries, the stock acquisition rights related to the first trust information for which no beneficiaries are designated have been entrusted by the settlor to a second trustee,
The first trust information includes information of a first beneficiary designator who designates a beneficiary of the first trust;
The second trust information includes information of a second beneficiary designator who designates a beneficiary of the second trust, the second beneficiary designator being different from the first beneficiary designator;
23. An information processing apparatus comprising: 2. The information processing device according to claim 1,
a readout means for reading out the book value of the stock acquisition rights related to the first trust information, which is included in the first trust information stored in the first storage means;
the second storage means stores the book price of the stock acquisition rights related to the second trust information, which is included in the second trust information, by taking over the book price read by the reading means;
23. An information processing apparatus comprising: 3. The information processing device according to claim 2,
a readout means for reading out the book value of the stock acquisition rights related to the first trust information, which is included in the first trust information stored in the first storage means;
the second storage means stores the book price of the stock acquisition rights related to the second trust information, which is included in the second trust information, by taking over the book price read by the reading means;
23. An information processing apparatus comprising: a first storage step of storing first trust information which is information regarding the entrustment of the stock acquisition rights from the trustor to the first trustee;
an inquiry step of inquiring whether to designate a beneficiary for all or a part of the stock acquisition rights before a certain period prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information;
a response receiving step of receiving a response to the inquiry made by the inquiry step;
and a second storage step of storing second trust information, which is information indicating that stock acquisition rights related to the first trust information for which no beneficiary is designated have been entrusted to a second trustee by a settlor different from the settlor, if the response received in the response receiving step does not designate all of the beneficiaries.
23. A method for controlling an information processing apparatus comprising: a first storage step of storing first trust information which is information regarding the entrustment of the stock acquisition rights from the trustor to the first trustee;
an inquiry step of inquiring whether to designate a beneficiary for all or a part of the stock acquisition rights before a certain period prior to the occurrence of a beneficiary designation event of the trust indicated by the first trust information;
a response receiving step of receiving a response to the inquiry made by the inquiry step;
a second storage step of storing second trust information which is information indicating that the stock acquisition rights related to the first trust information for which no beneficiary is designated have been entrusted by the settlor to a second trustee when the response received in the response receiving step does not designate all of the beneficiaries,
The first trust information includes information of a first beneficiary designator who designates a beneficiary of the first trust;
The second trust information includes information of a second beneficiary designator who designates a beneficiary of the second trust, the second beneficiary designator being different from the first beneficiary designator;
23. A method for controlling an information processing apparatus comprising: A program that causes a computer to function as each of the means provided in the information processing device according to any one of claims 1 to 4.

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