JP6068713B1 - Equipment that executes trading of securities - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an apparatus for performing trading of securities configured to provide a new service to a user. A server apparatus according to an embodiment relates to a predetermined user, a realized gain, an interest in a specific year in association with each brand held in an account opened by the predetermined user at a certain financial institution. Storage means for storing at least distributions / dividends and unrealized losses and at least one of total realized profit and interest / distribution / dividends for at least one issue for the given user Based on the calculation means for calculating the quantity to be bought and sold for the specific issue in which the unrealized loss occurs, and for the predetermined user, after executing the sale process of selling the quantity of the specific issue, within a predetermined time And buying and selling processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity. [Selection] Figure 4

Description

  The technology disclosed in the present application relates to an apparatus for performing trading of securities.

  A device disclosed in Japanese Patent No. 5823084 (Patent Document 1) is known as an apparatus used for trading securities. Patent Document 1 discloses a device that executes a sale process according to profits in response to a profit-sale instruction from a user (the disclosure of Patent Document 1 is incorporated herein by reference). Incorporated).

Japanese Patent No. 5823084

  Various embodiments of the present invention provide an apparatus for performing the buying and selling of securities configured to provide new services to a user.

The server apparatus according to one aspect of the present invention relates to a realized profit, interest / distribution in a specific year in association with each brand held in an account opened by a predetermined user for a predetermined user. Storage means for storing at least gold / dividend and unrealized loss, and for the predetermined user, based on at least one of the total realized profit and the total of interest / distribution / dividend for at least one issue And calculating means for calculating the quantity to be bought and sold for the specific issue with the unrealized loss, and for the predetermined user, after executing the sale process for selling the quantity of the specific issue, within a predetermined time, Buying and selling processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity.
The terminal device according to an aspect of the present invention relates to a realized profit, interest / distribution in a specific year for a predetermined user in association with each brand held in an account opened by the predetermined user at a certain financial institution. Storage means for storing at least gold / dividend and unrealized loss, and for the predetermined user, based on at least one of the total realized profit and the total of interest / distribution / dividend for at least one issue And calculating means for calculating the quantity to be bought and sold for the specific issue with the unrealized loss, and for the predetermined user, after executing the sale process for selling the quantity of the specific issue, within a predetermined time, Buying and selling processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity.
A trading method according to an aspect of the present invention is a trading method executed by a computer, and for a predetermined user, the predetermined user is associated with each brand held in an account opened in a certain financial institution, Storing at least the realized gain, interest / distribution / dividend and unrealized loss in a specific year, and the total realized gain and interest / distribution / dividend for at least one issue for the given user; Based on at least one of the total amount of gold, a step of calculating the number of units to be bought / sold for a specific issue in which an unrealized loss has occurred, and a sale process for selling the specific issue for the predetermined user are executed. And performing a purchase process for purchasing the specific brand in the predetermined time in the same amount as the quantity.
A computer program according to an aspect of the present invention relates to a realized gain, interest / distribution money for a predetermined user in association with each stock held in an account established by the predetermined user at a certain financial institution. Storage means for storing at least dividends and unrealized losses, based on at least one of the total realized profit and interest / distribution / dividend for at least one issue for the given user, The calculation means for calculating the quantity to be bought and sold for the specific issue in which the unrealized loss has occurred, and for the predetermined user, after executing the sale processing for selling the quantity of the specific issue, within a predetermined time, It is made to function as a buying and selling processing means for executing a purchasing process for purchasing a specific brand in the same quantity as the quantity.

FIG. 1 is a block diagram showing an example of the configuration of a securities trading system 1 according to an embodiment of the present invention. FIG. 2 is a block diagram showing an example of the configuration of the trading server 10 (each server constituting the trading server 10) used in the securities trading system 1 shown in FIG. FIG. 3 is a block diagram showing an example of the configuration of the terminal device 30 used in the securities trading system 1 shown in FIG. FIG. 4 is a block diagram showing an example of functions of the trading server 10 used in the securities trading system 1 shown in FIG. FIG. 5 is a flowchart showing an example of operations performed in the securities trading system 1 shown in FIG. FIG. 6 is a diagram showing an example of information related to user assets stored in the database server 16 of the trading server 10 used in the securities trading system 1 shown in FIG. FIG. 7 is a diagram showing an example of market price information provided from the securities server 16 of the trading server 10 used in the securities trading system 1 shown in FIG. FIG. 8 is a diagram showing an example of transaction information stored in the database server 16 of the trading server 10 used in the securities trading system 1 shown in FIG.

  Hereinafter, various embodiments of the present invention will be described with reference to the accompanying drawings. In the accompanying drawings, common constituent elements are denoted by the same reference numerals.

1. Overview of Securities Trading System According to One Embodiment A securities buying and selling system according to one embodiment includes a tax (income tax, resident tax, reconstruction tax, etc.) that is taxed on profits generated by a user through a securities transaction. ) (Hereinafter referred to as “income tax”) is provided to the user with a new service. Specifically, for the purpose of tax law, it is possible to offset the gain on transfer and interest / distribution / dividend (hereinafter referred to as “distribution etc.” for the sake of convenience) generated in securities transactions in a specific year with the loss on transfer. Assuming that, at a certain point in time, at least one issue has at least one realized gain and / or distribution, etc., and at least one issue (specific issue) has not been realized. In the case of the above-mentioned specific issues to be sold in order to offset the realized loss and realized loss against the total amount of realized gains and distributions (at least one) of the at least one issue After calculating the quantity (number of shares, number of shares, face value, etc., the same shall apply hereinafter), after executing the sale process of selling the specified stock in the above quantity, the specified stock within a predetermined time. The by executing purchase processing to buy the same quantity and the quantity is causing a realized loss without causing fluctuations in the possession quantity for the specific brand. As a result, the user simply sets the amount obtained by offsetting the realized loss generated for the specific issue from the total realized gain and distribution amount generated for the at least one issue as a target of income tax, etc. Compared to the case where only realized profits and distributions (at least one of them) are generated, income tax to be paid can be reduced.
FIG. 1 is a block diagram showing an example of the configuration of a securities trading system according to an embodiment of the present invention. As shown in FIG. 1, a securities trading system 1 mainly includes a trading server 10 and a plurality of terminal devices 30-1 connected to the trading server 10 via a communication network 20 including the Internet. 30-2,..., 30-N (hereinafter may be collectively referred to as “terminal device 30”).

  In the present embodiment, the trading server 10 is connected to the calculation server 12, the web server 14 connected to the calculation server 12, the database server 16 connected to the calculation server 12 and the web server 14, and the database server 16. Securities server 18. In another embodiment, the trading server 10 is configured as one or a plurality of databases so as to perform all of the functions performed by each of the calculation server 12, the web server 14, the database server 16, and the securities server 18. It may be.

  The web server 14 generates HTML data for displaying a web page using various information received from the calculation server 12 and the database server 16 according to the information received from the terminal device 30 and transmits the HTML data to the terminal device 30. To do. The database server 16 stores information received from each of the web server 14, the calculation server 12, and the securities server 18, and transmits the stored information to the calculation server 12 and the web server 14. The calculation server 12 executes various processes and operations based on information received from the web server 14 and the database server 16, and transmits the results of such processes and operations to the web server 14 and the database server 16. . The stock server 18 receives various information related to securities from a server device (not shown) arranged on a stock exchange (not shown) (Tokyo Stock Exchange, New York Stock Exchange, etc.). The information received as such is transmitted to the database server 16.

  The user transmits / receives various information to / from the trading server 10 (particularly the web server 14) using the terminal device 30 of the user, and thereby various services related to trading of securities (hereinafter referred to as “securities trading service”). ")".

2. Configuration of Trading Server 10 The configuration that the calculation server 12, the web server 14, the database server 16, and the securities server 18 that constitute the trading server 10 have in common will be described with reference to FIG. FIG. 2 is a block diagram showing an example of the configuration of the trading server 10 (each server constituting the trading server 10) used in the securities trading system shown in FIG.

  As shown in FIG. 2, each server includes a CPU 101, a main memory 102, a user interface (I / F) 103, a communication interface (I / F) 104, an external memory 105, and a disk drive 106. These components are electrically connected to each other via a bus 107.

The CPU 101 loads an operating system, a program for realizing various functions, and the like from the external memory 105 into the main memory 102, and executes instructions included in the loaded program. The main memory 102 is used for storing a program executed by the CPU 101, and is constituted by a DRAM, for example.
The CPU 101 mounted on the calculation server 14 executes various processes and calculations based on information received from each of the web server 14 and the database server 16. The CPU 101 mounted on the web server 14 generates HTML data for displaying a web page using various information received from the calculation server 12 and the database server 16 in accordance with the information received from the terminal device 30. To do.

The user I / F 103 includes, for example, an information input device such as a keyboard and a mouse that receives an operator's input, and an information output device such as a liquid crystal display that outputs a calculation result of the CPU 101. The communication I / F 104 is implemented as hardware, firmware, communication software such as a TCP / IP driver or a PPP driver, or a combination thereof.
Note that the calculation server 12, the web server 14, the database server 16, and the securities server 18 are communicably connected to other servers using the communication I / F 104. Further, the web server 14 is configured to be able to communicate with the terminal device 30 via the communication network 20 using the communication I / F 104.

  The external memory 105 is composed of, for example, a magnetic disk drive, and stores various programs such as programs for realizing various functions. The external memory 105 can also store various data used in these programs.

The disk drive 106 reads data stored in various storage media such as a CD-ROM, a DVD-ROM, and a DVD-R, or writes data to these storage media.
In the above, the structure which the calculation server 12, the web server 14, the database server 16, and the securities server 18 which comprise the buying and selling server 10 have in common was demonstrated.

Here, paying attention to the web server 14 having such a configuration, the web server 14 is a web server that manages a website composed of a plurality of web pages having a hierarchical structure. Trading services can be provided. The browser software provided in the terminal device 30 acquires HTML data for displaying the web page from the web server 14, analyzes the acquired HTML data, and presents the web page to the user of the terminal device 30. Can do. HTML data for displaying the web page can also be stored in the external memory 105. The HTML data includes an HTML document described in a markup language such as HTML, and various images can be associated with the HTML document using tags. A program written in a script language such as ActionScript or Javascript (registered trademark) can be embedded in the HTML document.
In this way, the web server 14 manages the website that provides the securities trading service, and distributes the web pages constituting the website in response to a request from the terminal device 30, thereby allowing the user to buy / sell securities. Service can be provided.

3. The terminal device 30 of the terminal device 30 is an arbitrary information processing device capable of displaying a web page of a website acquired from the trading server 10 on a web browser in one embodiment, for example, a mobile phone, Including but not limited to smartphones, personal computers and touchpads.

  The configuration of the terminal device 30 will be described with reference to FIG. FIG. 3 is a block diagram showing an example of the configuration of the terminal device 30 used in the securities trading system 1 shown in FIG. As shown in FIG. 3, the terminal device 30 includes a CPU 31, a main memory 32, a user interface (I / F) 33, a communication interface (I / F) 34, and an external memory 35. The components are electrically connected to each other via a bus 36.

  The CPU 31 loads various programs such as an operating system from the external memory 35 to the main memory 32 and executes instructions included in the loaded program. The main memory 32 is used for storing a program executed by the CPU 31, and is constituted by, for example, a DRAM.

The user I / F 33 includes, for example, an information input device such as a touch panel that accepts user input, a keyboard, buttons, and a mouse, and an information output device such as a liquid crystal display that outputs a calculation result of the CPU 31. The communication I / F 34 is implemented as hardware, firmware, communication software such as a TCP / IP driver or a PPP driver, or a combination thereof, and is configured to be able to communicate with the server device 10 via the communication network 20.
The external memory 35 is configured by, for example, a magnetic disk drive, a flash memory, or the like, and stores various programs such as an operating system.

  The terminal device 30 having such a configuration includes, for example, browser software for interpreting an HTML format file (HTML data) and displaying the screen, and the HTML acquired from the trading server 10 by the function of the browser software. The data can be interpreted to display a web page corresponding to the received HTML data. Further, the terminal device 30 includes plug-in software (for example, FLASH Player provided by Adobe Systems) (FLASH is a trademark) incorporated in browser software, and a SWF format file embedded in HTML data is provided. The SWF format file obtained from the trading server 10 can be executed using browser software and plug-in software.

  When the terminal device 30 interprets an HTML format file (HTML data), for example, an animation or an operation icon specified in the file is displayed on the screen of the terminal device 30. The user can input an instruction to advance the securities trading service using an input interface (for example, a touch screen or a button) of the terminal device 30. The instruction input from the user is transmitted to the trading server 10 through a platform function such as a browser of the terminal device 30.

4). Function of Trading Server 10 FIG. 4 is a block diagram showing an example of the function of the trading server 10 used in the securities trading system 1 shown in FIG. As shown in FIG. 4, the trading server 10 mainly includes a storage unit 110, a calculation unit 120, and a trading processing unit 130.

The storage unit 110 is realized by associating each user with each of a plurality of brands held in an account opened by the user at a certain financial institution (here, “WN company” which is a financial product transaction company). Various information including profits, distributions, etc. and unrealized losses can be stored. Financial institutions include deposit handling financial institutions (banks, credit unions, credit agricultural cooperative associations, etc.), financial product traders, and insurance companies. Furthermore, financial institutions include financial institutions defined by laws of other countries.
The calculation unit 120 causes an unrealized loss for each user based on at least one (or both) of the total realized profit and the total distribution amount for at least one brand (or all brands). It is possible to calculate the quantity (number of units) to be bought and sold for a specific brand. In addition, the calculation unit 120 may calculate the quantity to be bought and sold for the specific issue in which the unrealized loss has occurred based on the ratio of the unrealized loss of the specific issue to the total unrealized loss for all the specific issues. it can.
For each user, the sale processing unit 130 may execute a purchase process for purchasing the specific brand in the predetermined amount after the sale process for selling the specific brand in the predetermined amount. it can.

  Each function of the trading server 10 can be realized by using the configuration shown in FIG.

5. Operation of Securities Trading System An example of an operation performed to provide a securities trading service in the securities trading system 1 having the above configuration will be described.
First, an outline of operations performed in the securities trading system 1 will be briefly described with reference to FIG. FIG. 5 is a flowchart showing an example of operations performed in the securities trading system 1 shown in FIG.

  First, in step (hereinafter referred to as “ST”) 40, a user (here “User A”) uses the terminal device 30 to execute a securities trading service provided by the web server 14 of the trading server 10. A predetermined site for providing is accessed, and various information is input and transmitted to the web server 14. The user A can designate various information including the amount of money spent for purchasing the securities and transmit it to the web server 14. Such information is transmitted to the calculation server 12 via the web server 14. Thereby, the calculation server 12 automatically generates a portfolio including a plurality of issues for the user A according to a predetermined algorithm.

  In ST42, the calculation server 12 executes a rebalance process. Specifically, the calculation server 12 monitors the state of the portfolio of the user A, and sets each brand so that each asset of a plurality of brands constituting this portfolio occupies a specific ratio with respect to the entire asset. Perform rebalancing process to sell or purchase the appropriate number of units. The ratio of the assets of each brand with respect to the total assets is not limited, and may be set values provided in advance or set values designated by the user A.

  In ST44, the calculation server 12 generates (updates) information regarding the assets of the user A. As a result, the calculation server 12 generates (updates) information related to the asset of the user A and stores it in the database server 16.

  FIG. 6 is a diagram showing an example of information related to user assets stored in the database server 16 of the trading server 10 used in the securities trading system 1 shown in FIG. As illustrated in FIG. 6, for the user A identified by the customer ID “0001”, the database server 16 has the brand A to the brand G held in the account opened by the user A at the financial product trader (WN company). For example, it is possible to store, for example, the number of units held, average acquisition unit price, realized profit, cumulative distribution amount, market price, unrealized loss (note that the target realized loss, number of trading units and average after trading shown in FIG. 6) The acquisition unit price is for explaining the processing in ST46, and is not stored in the database server 16).

  Among these pieces of information, the “market price (yen)” is calculated by the calculation server 12 based on, for example, the market price information shown in FIG. 7 (this is information provided from the securities server 18 to the database server 16). It is. For example, “11792 (yen)” which is the “market price (yen)” of the brand A is “106.28 (yen)” which is the exchange rate between the US dollar and the Japanese yen, and the price of the brand A is “106. 93 (dollars) ". Therefore, it can be said that the “market price (yen)” of each brand changes from time to time depending on the market price information provided from the securities server 18.

  Of the information stored in the database server 16 for the user A, the “unrealized gain / loss (yen)” is also substantially calculated by the calculation server 12 based on the market price information shown in FIG. It is. For example, “−9240 (yen)”, which is “unrealized gain / loss (yen)” of brand A, is “average acquisition unit price (yen)” of brand A from “11792 (yen)”, which is “market price” of brand A. Is calculated by multiplying the value obtained by subtracting “12100 (yen)”, which is “30”, which is the “number of shares” of the brand A. Therefore, it can be said that the “unrealized gain / loss (yen)” of each brand also changes from time to time depending on the market price information provided from the securities server 18.

  The database server 16 can store the above information not only for the user A but also for other users (that is, for each user).

  Returning to FIG. 5, in ST46, the calculation server 12 generates at least one of the total realized gain of at least one issue and the total amount of distribution, etc., and there is an unrealized loss for at least one specific issue. If so, calculate the number of units to buy or sell this particular issue.

  In ST48, the calculation server 12 executes a sale process for selling the specific brand in the unit calculated in ST46, and a purchase process for purchasing the specific brand in the same number as the unit calculated in ST46.

Thereafter, the above-described processing (ST40 to ST48) is repeated. In this case, if the user A does not input any information in ST40, no processing is performed, and the processing moves to ST42.
In ST42, the rebalancing process is executed only when, for example, the ratio of the assets of any brand to the total assets is different from the ratio set for this brand. And / or may be executed every predetermined cycle (for example, any cycle such as one week, two weeks, one month, three months, etc.).
Furthermore, in ST44, the update of the information related to the assets of the user A is also executed, for example, every predetermined cycle (for example, every cycle (for example, every day at 5 am, every week, every month, etc.)). Alternatively, and / or each time the rebalancing process at ST42 and / or the trading process for the specific brand at ST48 is executed.
Furthermore, in ST48, the trading process for a specific brand may be executed at a predetermined cycle (daily, weekly, monthly, quarterly, yearly or other fixed period), or at least one brand may be executed. When the distribution amount is updated, when at least one brand is sold, when the rebalancing process in ST42 is executed, and in ST40, a predetermined signal (execution processing for a specific brand is executed from the terminal device 30 of the user A) And / or any of the trading server 10 (calculation server 12, web server 14, database server 16 and securities server 18). By an operator operating this trading server 10 via a user interface (I / F) 103 provided in the When the inputted predetermined signal is detected by the CPU 101 of the trading server 10 (for example, an operator clicks a predetermined icon or the like to execute trading processing of a specific brand for a specific user, or from the keyboard It may be executed at the time of inputting predetermined information.

5-1. Details of the calculation of the number of units to buy and sell the specific issue (ST46) The calculation of the number of units to buy and sell the specific issue performed in ST46 described above (for the user A) will be specifically described.

First, as a precondition, the following data is used for each user (the market unit price is common to all users).
Stock ID i (i∈I, I = {1, 2, 3,..., N})
Number of holdings Amount _i
Acquisition unit price AC _i
Market unit price MV _i
Realized gain / loss (for this year) RP _i
Cumulative distribution amount (for this year) DV _i
Unrealized gain / loss UP _i
ID ai of the alternative brand of the brand i (however, i is not included in the set I)
The alternative brands of the brand i will be described later in “6. Modifications”.

ユーザ甲の実現損益が利益となっている場合（ＴＲＰ＞０）であって、かつ、ユーザ甲が未実現損失が生じている銘柄（特定銘柄）を保有している（ＵＰ_ｉ＜０となっているｉが存在する）場合には、ステップ２が実行される。なお、図６に示した例では、ＴＲＰ＝１６６００（円）である。
（２）ステップ２
未実現損失が生じている銘柄（特定銘柄）全部のＩＤの集合をＵ（Ｕ⊂Ｉ）とする。
（３）ステップ３
未実現損失の総額が次の式に従って計算される。

なお、図６に示した例では、ＴＵＬ＝３９７７３（円）である。
本実施形態では、ユーザが同一日において同一銘柄の売却及び購入を約定した場合、税務上、先に購入を行いその後に売却を行ったものとみなして、税務上の譲渡損益を算出することを前提とする。そうすると、未実現損失の発生した銘柄の全数量を購入及び売却したとしても、損出し可能な額は未実現損失の総額の半分までであることになる（段落００４４参照）。そうすると、未実現損失の総額の半分（ＴＵＬ／２）が相殺したい実現益以下であれば、全ての未実現損失を実現させる取引すなわち最大限の損出しが行われる。そうでない場合には、相殺したい実現益が、次の式に従って、未実現損失の金額の割合で特定銘柄に割り振られる。

これにより、各特定銘柄について目標実現損Ｔ_ｉが算出される（なお、図６に示した例では、目標実現損Ｔ_ｉは、図６において「目標実現損（円）」として記載されている）。よって、各特定銘柄を売買すべき口数Ｘ_ｉが次の式に従って算出される。
Ｘ_ｉ＝Ａｍｏｕｎｔ_ｉ×Ｔ_ｉ÷（−ＵＰ_ｉ−Ｔ_ｉ） （１）
このように、各特定銘柄について売買すべき口数Ｘ_ｉが算出される。なお、図６に示した例では、銘柄Ａ、銘柄Ｂ、銘柄Ｃ及び銘柄Ｇが特定銘柄に該当し、これらについて売買すべき口数は、それぞれ、２２、６７、２５及び３である。
これらの特定銘柄をそれぞれ算出された口数で購入した後、これらの特定銘柄をそれぞれ算出されたものと同一の口数で売却した場合には、実現する損失額は、１６７９６（円）である。これに対して、実現益の総額は上記のとおり１６６００（円）である。
なお、ユーザ甲が金融商品取引業者であるＷＮ社に開設した口座が一般口座である場合等税制上適切と考えられる場合には、下記式（２）を用いることもできる。
Ｘ_ｉ＝Ｔ_ｉ÷（ＡＣ_ｉ−ＭＶ_ｉ） （２）
また、上記式（１）又は上記式（２）を用いて、各特定銘柄について売買すべき口数Ｘ_ｉを算出する際には、別の実施形態では、Ｔ_ｉをそのまま用いることに代えて、Ｔ_ｉに所定の演算を施したものを用いてもよい。例えば、所定の位（１の位、１０の位、１００の位等の任意の位）でＴ_ｉを四捨五入（又は切り上げ若しくは切り捨て）したものを上記式（１）又は上記式（２）に代入し、Ｔ_ｉから所定の数値を減じたものを上記式（１）又は上記式（２）に代入し、及び／又は、Ｔ_ｉに所定の係数（１未満の係数）を乗じたものを上記式（１）又は上記式（２）に代入したりすることができる。このような手法を用いた場合であっても、最終的には、（Ｔ_ｉをそのまま用いる場合に比べて、節税効果は下がる可能性はあるものの）ユーザ甲は、支払うべき所得税等を依然として減ずることができる。
Steps 1 to 3 described below are executed by the calculation server 12.
(1) Step 1
The total amount of realized profit / loss of user A (at least one of realized profit / loss and distribution) is calculated according to the following formula.

When the realized profit / loss of the user A is profit (TRP> 0), and the user A has a brand (specific brand) in which an unrealized loss occurs (UP _i <0) If i exists), step 2 is executed. In the example shown in FIG. 6, TRP = 16600 (yen).
(2) Step 2
A set of unrealized loss issues (specific brand) all ID and U (U ⊂ I).
(3) Step 3
The total unrealized loss is calculated according to the following formula:

In the example shown in FIG. 6, TUL = 3 9773 (yen).
In the present embodiment, when the user promises to sell and purchase the same issue on the same day, it is assumed that the purchase is made first and then the sale is made for tax purposes, and the transfer profit / loss for tax purposes is calculated. Assumption. Then, even if the entire number of issues with unrealized losses is purchased and sold, the amount that can be lost is up to half of the total unrealized losses (see paragraph 0044). Then, if half of the total unrealized loss (TUL / 2) is less than or equal to the realized gain to be offset, a transaction that realizes all unrealized losses, that is, maximum loss is performed. If this is not the case, the realized gain to be offset is allocated to the specific issue in proportion to the amount of the unrealized loss according to the following formula:

Thus, (Note target realized loss T _i is calculated for each particular brand, in the example shown in FIG. 6, the target realized loss T _i is described as "target realized loss (yen)" in FIG. 6 ). Therefore, the number X _{i of} each specific brand to be bought and sold is calculated according to the following formula.
X _i = Amount _i × T _i ÷ (−UP _i −T _i ) (1)
In this way, the number X _i to be bought and sold for each specific brand is calculated. In the example shown in FIG. 6, brand A, brand B, brand C, and brand G correspond to specific brands, and the numbers to be traded for these are 22, 67, 25, and 3, respectively.
If these specific issues are purchased in the calculated units and then sold in the same units as those calculated, the realized loss is 16796 (yen). On the other hand, the total realized profit is 16600 (yen) as described above.
Note that the following equation (2) can also be used when it is considered appropriate for taxation, such as when the account opened by the user A at WN, which is a financial product transaction company, is a general account.
X _i = T _i ÷ (AC _i −MV _i ) (2)
Further, when calculating the number X _i to be traded for each specific issue using the above formula (1) or the above formula (2), in another embodiment, instead of using T _i as it is, it may be used after performing a predetermined operation on T _i. For example, a predetermined position (1-position, 2, 10, any position, such as 100 in place) substituting those rounded to T _i (or rounded up or down) in the formula (1) or the formula (2) Substituting a value obtained by subtracting a predetermined numerical value from T _i into the above equation (1) or the above equation (2) and / or multiplying T _i by a predetermined coefficient (coefficient less than 1) Or can be substituted into the equation (1) or the above equation (2). Even in the case of using such a technique, finally, (as compared with the case where the T _i used as is tax savings although the effect is likely to fall there) user Jia, reduces still income tax owed be able to.

Next, how the equation (1) described above is derived will be briefly described.
First, the following conditions are set as preconditions.
Target loss amount T yen (> 0)
Acquisition price of specific brands a yen Market price of specific brands b yen (<a)
Current number of units held n units Number of units purchased / sold X units (this is the value that should be obtained)

The acquisition price after purchase is determined by the following formula.
(An + bX) ÷ (n + X)
Realized loss on sale is determined by the following formula.
bX−X × ((an + bx) ÷ (n + X)) = − T
Rearranging both equations gives the following equation:
^{(N + X) bX-anX} -bX 2 = - (n + X) T
bnX-anX + TX = -nT
Solving this gives the following equation:
X = nT ÷ (an−bn−T)
Thereby, the above-described formula (1) is derived.

It is assumed that the target amount T is smaller than the amount of unrealized loss (= (ab) n yen). The closer the target amount is to the amount of unrealized loss (= (a−b) n yen), the closer (an−bn−T) becomes to 0 and X becomes extremely large. In other words, in order to make a full loss, it is necessary to make the acquisition price after sale / purchase as close as possible to the current market price, and in order to do so, it is necessary to sell and purchase a very large number of units.
(Example) In order to lose 150,000 yen when there is an unrealized loss of 200,000 yen, it is necessary to buy and sell 3 times the current number of holdings, but this is not possible.
When limiting the number of trading units X to the number n of holdings, first solve the following equation: X = nT + (an−bn−T) ≦ n
Thereby, the following expression is obtained.
T ≦ (an−bn) ÷ 2
Thus, it is understood that the loss can be up to half of the included loss.

5-2. Details of the specific brand trading process (ST48) The specific brand trading process performed in ST48 described above (for user A) will be specifically described.

Calculation server 12, after executing the sale process for each specific brand (calculated in the ST46) number of units T _i sale within a predetermined time, the purchase processing of each particular brand purchased same number of units as the number of units Run. The predetermined time here may be an arbitrary time such that the date when the sale process is executed and the date when the purchase process is executed are the same day.

  Specifically, in the example illustrated in FIG. 6, when focusing on the specific brand A, the calculation server 12 executes the sale process of selling the specific brand A in 22 units, and then performs the specific brand A within a predetermined time. A purchase process for purchasing 22 units is executed. Specifically, as such sale processing and purchase processing, for example, the calculation server 12 stores information illustrated in FIG. 8 as transaction information in the database server 16, for example.

In FIG. 8, in the first line, “User A” identified by the customer ID “0001” sells the specific brand A to the WN company in 22 units, thereby obtaining 259424 yen (market price of 11792 × 22 units) from the WN company. ) Is recorded, and in the second line, “User A” also purchases 22 specific stocks A from WN, and pays 259424 yen to WN (market price 11792 × 22) Is recorded.
Although not shown in FIG. 8, the calculation server 12 records the same information on the database server 16 for other specific brands (that is, the specific brand B, the specific brand C, and the specific brand G).
In this embodiment, as is clear from the example shown in FIG. 8, the calculation server 12 buys and sells the specific brand A according to the partition transaction. That is, the calculation server 12 has a market price (for example, the closing price of the previous day) (a price agreed in advance or a price calculated according to a predetermined calculation method) at a predetermined time point “11792 (yen ) ", The specified brand A is purchased at" 11792 (yen) "which is the same price as the market price.
In the example illustrated in FIG. 8, the calculation server 12 sets the execution date related to the sale process of the specified issue A and the execution date related to the purchase process of the specified issue A to “the same day” (May 28, 2016). Set the delivery date related to the sale process of the specified issue A and the delivery date related to the purchase process of the specified issue A to “same day” (June 2, 2016), and execute the sale process and purchase process ing. However, the calculation server 12 sets the execution date related to the sale process of the specified issue A and the execution date related to the purchase process of the specified issue A to “different day” and / or related to the sale process of the specified issue A. The delivery process and the purchase process may be executed by setting the delivery date and the delivery date related to the purchase process of the specific brand A to “different day”. In other words, the calculation server 12 sets the execution date related to the sale process of the specified issue A and the execution date related to the purchase process of the specified issue A on the same day or different days, and / or relates to the sale process of the specified issue A. The delivery process and the purchase process may be executed by setting the delivery date and the delivery date related to the purchase process of the specific brand A on the same day or different days.

  As a result of executing the above-described buying and selling process, information regarding the assets of each user as illustrated in FIG. 6 needs to be updated. Specifically, the “average acquisition unit price (yen)” shown in FIG. 6 is no longer an accurate value. That is, for example, for the specific issue A, the “average acquisition unit price (yen)” is not “12100”, but “11970” (= It must be updated to (12100 × 30 + 11792 × 22) ÷ (30 + 22)). Such an update is executed in ST44 as described above.

  The amount of income tax, etc. paid by a user for a certain transaction for a certain year is based on the total amount of realized gains and losses and distributions, etc., for that securities, or in addition to other income. , Decided. In the present embodiment, when at least one issue (at least one) of realized gain and distribution etc. occurs and at least one issue (specific issue) has an unrealized loss, at least After calculating the quantity (number of units) to buy and sell the specified brand based on realized gain and distribution (at least one), etc. for one brand, and after executing the sale process to sell the quantity of the specified brand By executing a purchase process for purchasing the specific brand in the predetermined time in the same quantity as the above quantity, an actual loss can be caused for the specific brand. As a result, at the time of final filing, the user will be subject to income tax, etc., which is the amount obtained by offsetting the realized loss that occurred for the specific issue from the total realized profit and distribution amount that have occurred for the at least one issue. As a result, income taxes to be paid can be reduced.

In addition, for users who conduct the above transactions through a specific account, after executing the sale process of selling the specified stock in the above-mentioned number of units, the purchase process of purchasing the same number of the same stock on the same day is executed. Even if the method (hereinafter referred to as “Method A” for convenience) is adopted, the current Japanese tax law assumes that the purchase is made first and then sold, and the realized profit or loss subject to taxation is It is supposed to be calculated.
However, if Japan's tax law is amended and Method A is implemented, it may be treated as if it was sold first and then purchased in the same way as the actual transaction. It is done. In addition, in the case of the user who uses a general account, the current Japanese tax law treats it as if it was sold first and then purchased in the same way as the transaction actually performed when Method A was adopted. Some users are also

6). Modification will be described Various modifications of the embodiments described above.
In the above-described embodiment, a case has been described in which the calculation server 12 performs the sale process and purchase process for a specific issue “on the same day”. However, in another embodiment, the calculation server 12 can execute the sale process and the purchase process on “another day” instead of “the same day” (for example, the purchase process on the day after the sale process). In this case, even under the current Japanese tax law, the user must calculate the realized loss for this specific issue at the time of final tax return from the total realized profit and the total amount of distributions etc. for at least one issue. It is allowed to offset. For example, if the calculation server 12 executes the sale process at 11:59 pm on June 9, Japan time and executes the purchase process at 0:01 am on June 10, Japan time, the Japan currently in effect According to national tax law, the user can offset the realized loss caused for the specific issue from the total realized profit and the total amount of distribution, etc. generated for at least one issue at the time of final tax return. In this example, only about two minutes have passed between the execution of the sale process and the execution of the purchase process, so in particular, in the case of a consignment transaction in which a specific stock is bought and sold at a contracted market price, that is, When selling a specified issue at the market price at the time of the sale process and purchasing the specified issue at the market price at the time of the purchase process, the specified issue is between the execution of the sale process and the purchase process. Since it is assumed that there is a low possibility that the market price will fluctuate significantly, there is a possibility that the price difference between the sale process and the purchase process can be minimized.

  Moreover, the said embodiment demonstrated the case where the calculation server 12 trades a specific brand according to a partition transaction. However, the calculation server 12 may follow not only a partition transaction but also a consignment transaction when buying and selling a specific brand. As described above, a partition transaction is a market price (for example, the closing price of the previous day) at a predetermined point in time (or a price agreed in advance or a price calculated according to a predetermined calculation method). The transaction of the method of buying and selling securities is meant, and the consignment transaction means the transaction of buying and selling securities at the market price at the time of buying and selling.

  Further, in the above embodiment, when calculating the number of units for which a specific issue should be bought and sold (ST46), the calculation server 12 assigns each issue held in the account opened by the user A to the financial product trader (WN company). We explained the case of using only those included in the account as realized gains and distributions. However, the calculation server 12 includes the realized gain (distribution etc.) generated for the brand by the transaction through the “other” financial institution as the realized gain (distribution etc.) for the certain brand. It is also possible to calculate the number of units for which a specific issue should be bought and sold. That is, the calculation server 12 calculates the total realized profit / loss (distribution) from the total realized profit (total amount of distribution etc.) for at least one issue from the above-mentioned at least one issue by transactions through other financial institutions. It is also possible to calculate the number of units for which a specific issue should be traded. Thereby, the user A can optimize the income tax or the like that is more effectively taxed on the gain or loss of the transfer of the securities based on the contents of all the portfolios that the user A has. Here, the information on the realized profit (distribution etc.) generated for the brand by the transaction through such “other” financial institution is obtained by the user A at the terminal device 30 of the user A, for example, at ST40 (FIG. 5). The data may be input and stored in the database server 16 via the communication network 20 and the web server 14 and may be provided to the calculation server 12.

  In the said embodiment, the form which receives provision of securities trading service from the trading server 10 when a user's terminal device 30 accesses the web server 14 of the trading server 10 was demonstrated. However, a function equivalent to that performed by each of the calculation server 12, the database server 16, and the securities server 18 included in the buying and selling server 10 by the user's terminal device 30 executing, for example, a predetermined application program installed therein. It is also possible to adopt a configuration configured to execute Thereby, the user can receive provision of the securities trading service without accessing the trading server 10 by using only the terminal device 30. In this case, the terminal device 30 needs to have a function equivalent to that illustrated in FIG. 4 (the storage unit 10, the calculation unit 120, and the sale processing unit 130).

  In the above embodiment, when the trading process (ST48) for a specific brand is executed, as a most preferable example, after the calculation server 12 sells the calculated quantity (number of units) for a specific brand, The case where the same number of brands as the brand is purchased in the same quantity as described above has been described. However, in another embodiment, after the calculation server 12 sells the calculated quantity of a specific brand, the calculation server 12 purchases a brand different from the specific brand in the same quantity as the above quantity or a quantity different from the above quantity. You may make it do. Specifically, in the above-described embodiment, for example, when the calculation server 12 sells a quantity 2 of a brand K (a brand linked to the index S) whose price is 500 yen, the price is 500 yen thereafter. The same brand K is purchased in the same quantity 2 as the above quantity, but in another embodiment, after selling the quantity 2 of the brand K having a price of 500 yen, for example, another brand L having a price of 1000 yen ( (Stocks linked to index S) may be purchased in quantity 1. Brands M whose price is 250 yen (stocks linked to index S) may be purchased in quantity 4. Brands whose price is 500 yen. N (stocks linked to the index S) may be purchased in quantity 2.

  Here, when purchasing a brand different from a specific brand, such brand is preferably a brand whose price movement approximates, such as being linked to the same stock price index as the particular brand to be sold. It doesn't have to be.

  In the following, after the calculation server 12 sells the calculated quantity of a specific brand, a brand (substitute brand) different from the specific brand is purchased in a quantity equal to or different from the above quantity. Now, how to calculate the quantity of alternative brands to be purchased will be described.

The preconditions used in “5-1. Details of Calculation of Number of Units to Buy / Sell Specific Brand (ST46)” are applied as they are.
First, steps 1 to 3 described above are executed. Thereafter, a new step (4) described below is executed.
The database server 16 stores at least one alternative brand ai of the brand i in association with each brand i. The alternative stock ai may be determined so that the characteristics of the user's portfolio do not change significantly when the specific stock i is sold and the alternative stock ai is purchased. For example, the alternative brand ai may be a brand whose price movement approximates, such as being linked to the same stock price index as the corresponding specific brand i.
The calculation server 12 selects any alternative brand ai from at least one alternative brand stored in association with the specific brand i to be sold. Furthermore, the calculation server 12 can calculate the quantity Y _i to purchase the alternative brand a _i according to the following equation.
Y _i = X _i × MV _i ÷ MV _ai
As a result, in ST48, the calculation server 12 executes a sale process of selling the specific brand i for the quantity X _i and then executes a purchase process for purchasing the alternative brand a _i for the quantity Y _i .

  In the various embodiments described above, as a most preferable form, the calculation server 12 makes the specific brand (substitute brand) so that the price of the specific brand to be sold and the price of the specific brand (or alternative brand) to be purchased are the same. ) Was explained. However, the price of the specific brand to be sold and the price of the specific brand (or alternative brand) to be purchased are not necessarily completely the same. It is most preferable that the sale price when a certain amount of a specific brand is sold and the purchase price when a certain amount (or alternative brand) is purchased are the same, (1) The various formulas available in the embodiment include formulas that cannot be divided because they include division, and (2) the price of the specific issue to be sold and the specific issue (or alternative issue) to be purchased. Due to various factors including the price is not necessarily the same amount, the sale price when a certain amount of a certain issue is sold and the purchase when a certain amount (or alternative) is purchased. The forehead may not be the same. Even in such a case, it is clear that the income tax that should be paid can be reduced without significantly changing the portfolio characteristics. Therefore, the invention disclosed in the present application purchased a certain amount of sale of a certain issue and a certain issue (or alternative issue) as long as the income tax to be paid can be reduced. This includes not only the case where the purchase amount at the time is the same, but also the case where the purchase amount is almost the same.

  Furthermore, the various embodiments described above can be used in combination with each other as long as no contradiction arises.

  The processes and procedures described in the present specification can be realized not only by those explicitly described in the embodiment but also by software, hardware, or a combination thereof. Specifically, the processes and procedures described in this specification are realized by mounting logic corresponding to the processes on a medium such as an integrated circuit, a volatile memory, a nonvolatile memory, a magnetic disk, or an optical storage. Is done. Further, the processes and procedures described in this specification can be implemented as a computer program and executed by various computers.

  Even though the processes and procedures described herein are described as being performed by a single device, software, component, or module, such processes or procedures may include multiple devices, multiple software, It may be executed by multiple components and / or multiple modules. Further, even if it is described that the data, table, or database described in this specification is stored in a single memory, such data, table, or database may be stored in a single device. Or a plurality of memories arranged in a distributed manner in a plurality of devices. Further, the software and hardware elements described herein may be realized by integrating them into fewer components or by disassembling them into more components.

DESCRIPTION OF SYMBOLS 1 Trading system 10 Trading server 12 Calculation server 14 Web server 16 Database server 17 Securities server 20 Communication network 30 Terminal device 110 Storage part 120 Calculation part 130 Trading process part

Claims (12)

For a given user, at least the realized gain, interest / distribution / dividend and unrealized loss for a specific year are stored in association with each stock held in an account opened by the given user at a certain financial institution Storage means for
A calculation means for calculating a quantity to be bought / sold for all the specified stocks in which the unrealized loss has occurred for the predetermined user, the total realized profit and interest / distribution / dividends for all the stocks and at least one of total, the the unrealized losses and possess quantities for all the specific brand, the the total amount of the unrealized loss for all specific stocks, based on the quantity to be traded the specific brand Calculating means for calculating
For the predetermined user, after executing a selling process for selling the quantity of the specific brand, within a predetermined time, buying and selling processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity;
A server device comprising: The calculating means, the quantity to be traded each particular stock is calculated based on the ratio of the unrealized loss for each specific stock relative to the total of the unrealized loss for all the specific brand, to claim 1 The server apparatus of description. Said calculation means, and adjusting the total realized gains generated by transactions via other financial institutions from gross the realization gains, calculates the quantity to be traded the specific brand, claim 1 or claim 2 The server device described in 1. The calculation means should buy and sell the specified stock by adding or subtracting the total amount of interest, distribution and dividends generated by transactions through other financial institutions from the total amount of interest, distribution and dividends. The server device according to any one of claims 1 to 3 , wherein a quantity is calculated. The trading processing means sets the agreement date according to the purchasing process and trade date according to the sale process in the same day or different days, executes the selling process and the purchase processing, claims 1 to 4 The server apparatus in any one of. The trading processing means sets the delivery date of the purchase processing and settlement date relating to the sale process in the same day or different days, it executes the selling process and the purchase processing, claims 1 to 5 The server apparatus in any one of. The buying and selling processing means sells the specific brand in the selling process at a price agreed in advance, a price calculated according to a predetermined calculation method, or a market price at a predetermined time, and the specific processing in the purchasing process. The server apparatus according to any one of claims 1 to 6 , wherein a brand is purchased at the same price as the price. The said buying and selling processing means sells the specified brand at the market price at the time of the sale process in the sale process, and purchases the specified brand at the market price at the time of the purchase process in the purchase process. 6. The server device according to any one of 6 . The buying and selling processing means sells the purchasing process and the buying and selling process every day, every week, every month, every quarter, every other fixed period, when the distribution amount for at least one brand is updated, at least one brand is sold. Input by the operator of the server device via a user interface provided in the server device, when a rebalancing process is executed, when a predetermined signal is received from the terminal device of the predetermined user, The server device according to any one of claims 1 to 8 , wherein the server device is executed at at least one of timings at which detected predetermined signals are detected. For a given user, at least the realized gain, interest / distribution / dividend and unrealized loss for a specific year are stored in association with each stock held in an account opened by the given user at a certain financial institution Storage means for
A calculation means for calculating a quantity to be bought / sold for all the specified stocks in which the unrealized loss has occurred for the predetermined user, the total realized profit and interest / distribution / dividends for all the stocks and at least one of total, the the unrealized losses and possess quantities for all the specific brand, the the total amount of the unrealized loss for all specific stocks, based on the quantity to be traded the specific brand Calculating means for calculating
For the predetermined user, after executing a selling process for selling the quantity of the specific brand, within a predetermined time, buying and selling processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity;
A terminal device comprising: A trading method executed by a computer,
For a given user, at least the realized gain, interest / distribution / dividend and unrealized loss for a specific year are stored in association with each stock held in an account opened by the given user at a certain financial institution And the stage of
A calculation means for calculating a quantity to be bought / sold for all the specified stocks in which the unrealized loss has occurred for the predetermined user, the total realized profit and interest / distribution / dividends for all the stocks and at least one of total, the the unrealized losses and possess quantities for all the specific brand, the the total amount of the unrealized loss for all specific stocks, based on the quantity to be traded the specific brand Calculating
For the predetermined user, after executing a selling process for selling the quantity of the specific brand, in a predetermined time, executing a purchase process for purchasing the specific brand in the same quantity as the quantity;
The buying and selling method characterized by including. Computer
Storage means for storing at least realized gain, interest / distribution / dividend and unrealized loss in association with each brand held in an account opened by a predetermined financial institution for a predetermined user,
A calculation means for calculating a quantity to be bought / sold for all the specified stocks in which the unrealized loss has occurred for the predetermined user, the total realized profit and interest / distribution / dividends for all the stocks and at least one of total, the the unrealized losses and possess quantities for all the specific brand, the the total amount of the unrealized loss for all specific stocks, based on the quantity to be traded the specific brand Calculating means for calculating
For the predetermined user, after executing a sale process for selling the quantity of the specific brand, within a predetermined time, buy and sell processing means for executing a purchase process for purchasing the specific brand in the same quantity as the quantity;
A computer program that functions as a computer program.

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