JP6814624B2 - Server equipment, information processing methods, and programs - Google Patents

Description

The present invention relates to a server device or the like that processes accounting information.

Conventionally, there has been a system in which a tax accountant can search for information for each adviser (see, for example, Patent Document 1).

Japanese Unexamined Patent Publication No. 2005-174073

However, in the conventional system, the tax accountant and the adviser could not flexibly use the accounting system.

The server device of the first invention is information on a tax accountant identifier that identifies a tax accountant and an adviser destination of the tax accountant, and one or more adviser destinations indicating a correspondence between the adviser destination information including the adviser destination identifier that identifies the adviser destination. Accounting in which one or more sets of the advisor management information storage unit that stores management information, the first advisor identifier that identifies the first advisor, and the accounting information of the first advisor are stored. An information storage unit, a tax accountant identifier receiving unit that receives a tax accountant identifier from a tax accountant terminal, an accounting information acquisition unit that acquires one or more accounting information corresponding to one or more advisor information paired with the tax accountant identifier, and accounting information. It is equipped with an accounting information transmission unit that transmits one or more accounting information acquired by the acquisition department to the tax accountant terminal, and one of the one or more advisor information has the first advisor identifier and one or more advisors. One of the destination information has a second adviser identifier that identifies the second adviser and access information for accessing the accounting information existing in the external device, and the accounting information acquisition department has the tax accountant identifier. Obtain one or more accounting information corresponding to the paired first adviser identifier from the accounting information storage unit, and use the access information corresponding to the second adviser identifier paired with the tax accountant identifier to an external device. A server device that acquires one or more existing accounting information.

With such a configuration, the tax accountant and the adviser can flexibly use the accounting system.

Further, the server device of the second invention is an instruction for registering an adviser for the first invention, and a registration instruction receiving unit for receiving a registration instruction which is an instruction having a tax accountant identifier from a tax accountant terminal. It is a server device that configures the adviser management information corresponding to the adviser in response to the reception of the registration instruction of the adviser, and further includes the first adviser registration unit stored in the adviser management information storage unit.

With such a configuration, the tax accountant can register the adviser in the system and can access the accounting information of the registered adviser.

Further, the server device of the third invention is an instruction for permitting the adviser tax accountant to access his / her own accounting information for the first or second invention, and the second adviser identifier and the tax accountant. A tax accountant invitation instruction receiving unit that receives a tax accountant invitation instruction, which is an instruction having an identifier, and an instruction for permitting the tax accountant to become an advisor tax accountant, and has a second advisory destination identifier and a tax accountant identifier. When a tax accountant invitation instruction and a confirmation instruction having the same second advisory address identifier and tax accountant identifier as the confirmation instruction receiving unit that receives the confirmation instruction that is the instruction from the tax accountant terminal are received, the tax accountant identifier and the first (Ii) A server device that constitutes advisory destination management information indicating the correspondence between the advisory destination information including the advisory destination identifier and access information, and further includes a second advisory destination registration unit that is stored in the advisory destination management information storage unit. ..

With such a configuration, even if the adviser concludes an adviser contract with the tax accountant after the system is registered by a person other than the adviser tax accountant (for example, himself / herself), the tax accountant can easily access the accounting information of the adviser.

Further, the server device of the fourth invention has a tax accountant identifier corresponding to the adviser information when the adviser information having the second adviser identifier exists for any one of the first to third inventions. It is a server device further provided with a billing processing unit that performs billing processing related to billing for the tax accountant identified by the above or the advisor identified by the second advisor identifier.

With such a configuration, the tax accountant or the adviser can be charged appropriately.

Further, the server device of the fifth invention is an instruction for the adviser tax accountant to make the accounting information of the company inaccessible for any one of the first to fourth inventions, and the second adviser identifier and the tax accountant identifier. The cancellation instruction receiving unit that receives the cancellation instruction from the adviser terminal, and the tax accountant identified by the tax accountant identifier in response to the reception of the cancellation instruction is the adviser identified by the second adviser identifier. It is a server device further provided with a cancellation unit that performs processing that makes accounting information inaccessible.

With such a configuration, if the adviser cancels the adviser contract with the tax accountant, it can be easily dealt with.

According to the present invention, the tax accountant and the adviser can flexibly use the accounting system.

Conceptual diagram of the accounting system in the embodiment Block diagram of the server device Flow chart explaining a part of the operation of the server device Flow chart explaining other parts of the operation of the server device Flow chart explaining the accounting information acquisition process Flow chart explaining the operation of the second server device Flow chart explaining the operation of the tax accountant terminal Flowchart explaining the operation of the advisor terminal Data structure diagram of the advisor's management information Data structure diagram of accounting information stored in the accounting information storage unit Data structure diagram of accounting information stored in the second accounting information storage unit Diagram showing an output example of the tax accountant invitation instruction Diagram showing output examples of accounting information of 1 or more External view of the computer system Diagram showing an example of the internal configuration of the computer system

Hereinafter, embodiments of the server device and the like will be described with reference to the drawings. In the embodiment, the components with the same reference numerals perform the same operation, and thus the description may be omitted again.

In the present embodiment, when the information of the tax accountant's referral adviser (usually accounting information) and the information of other advisers exist, the tax accountant can seamlessly see the information of both advisers. Will be described. The adviser is a company, etc. for which a tax accountant is an adviser. A referral adviser (second adviser) is when a company, etc. that initially used the accounting system by itself later invited a tax accountant through the accounting system and the tax accountant became an adviser. Refers to a company, etc. The other advisors (first advisors) are companies, etc. for which the tax accountant has become an advisor himself, regardless of the invitation. A tax accountant is an accounting expert and is widely understood, including certified accountants.

In addition, the adviser other than the referral adviser will explain the accounting system registered by the tax accountant.

In addition, an accounting system that requires approval work between the tax accountant and the adviser in order to register the management information of the referral adviser will be described.

In addition, an accounting system for charging a tax accountant or an adviser for a system usage fee when the information of the referral adviser exists will be described.

In addition, the accounting system that allows the adviser to cancel the adviser contract with the tax accountant will be explained.

FIG. 1 is a conceptual diagram of an accounting system according to the present embodiment. This accounting system includes server devices 1, 1 or 2 or more second server devices 2, 1 or 2 or more tax accountant terminals 3, and 1 or 2 or more advisory terminals 4. The server device 1 includes, for example, one or more second server devices 2, one or more tax accountant terminals 3, and one or more advisory terminals 4 via a network such as LAN or the Internet, a wireless or wired communication line, or the like. Each can be communicatively connected. Each of the 1 or more second server devices 2 may be communicably connected to each of the 1 or more tax accountant terminals 3 and the 1 or more advisory terminal 4 via a similar network or the like.

The server device 1 is, for example, a server of a company that operates this accounting system, but may be a cloud server, and its type and location do not matter.

The second server device 2 is, for example, a server of another accounting system, but its type and location do not matter.

The tax accountant terminal 3 is a terminal used by a tax accountant. The tax accountant terminal 3 is, for example, a PC of a tax accountant office or the like, but may be a tax accountant's mobile terminal (tablet terminal, smartphone, etc.), and its type and location do not matter.

The adviser terminal 4 is a terminal of the adviser. The adviser is a company or individual who has an adviser contract with a tax accountant. The adviser terminal 4 is, for example, a PC of a company or the like for which a tax accountant serves as an adviser, but may be a mobile terminal of a person belonging to the company or the like, regardless of its type or location.

As described above, the advisors include referral advisors (second advisors) and other advisors (first advisors), but in the following, the advisor terminal 4 is usually used. It is the terminal of the second advisor.

FIG. 2 is a block diagram of the server device 1. The server device 1 includes a storage unit 11, a reception unit 12, a processing unit 13, and a transmission unit 14. The storage unit 11 includes a consultant management information storage unit 111 and an accounting information storage unit 112. The receiving unit 12 includes a registration instruction receiving unit 121, a tax accountant invitation instruction receiving unit 122, a confirmation instruction receiving unit 123, an accounting information receiving unit 124, a tax accountant identifier receiving unit 125, and a cancellation instruction receiving unit 126. The processing unit 13 includes a first advisor registration unit 131, a second advisor registration unit 132, an accounting information storage unit 133, an accounting information acquisition unit 134, a cancellation unit 135, and a billing processing unit 136. The transmission unit 14 includes an accounting information transmission unit 141.

The block diagram of the second server device 2 is included in FIG. The second server device 2 includes a second storage unit 21, a second receiving unit 22, a second processing unit 23, and a second transmitting unit 24. The second storage unit 21 includes a second accounting information storage unit 211. The second receiving unit 22 includes a second accounting information receiving unit 221 and a second advisory identifier receiving unit 222. The second processing unit 23 includes a second accounting information storage unit 231 and a second accounting information acquisition unit 232. The second transmission unit 24 includes a second accounting information transmission unit 241.

The block diagram of the tax accountant terminal 3 is included in FIG. The tax accountant terminal 3 includes a third reception unit 31, a third processing unit 32, a third transmission unit 33, a third reception unit 34, and a third output unit 35.

The block diagram of the adviser terminal 4 is included in FIG. The advisor terminal 4 includes a fourth reception unit 41, a fourth processing unit 42, a fourth transmission unit 43, a fourth reception unit 44, and a fourth output unit 45.

The storage unit 11 that constitutes the server device 1 can store various types of information. The various types of information include, for example, advisory management information and accounting information.

One or more advisory destination management information is stored in the advisory destination management information storage unit 111. The adviser management information is information about the adviser of a tax accountant. The adviser management information is usually information indicating the correspondence between the tax accountant identifier and the adviser information. The adviser management information may be information having a tax accountant identifier and the adviser information. Such information is also information indicating correspondence, and is information indicating correspondence between the tax accountant identifier and the adviser information. The tax accountant identifier is information that identifies the tax accountant. The tax accountant identifier is, for example, a registered number or ID of a tax accountant, but any type of information can be used as long as it can identify the tax accountant. The adviser information is the information of the adviser. The advisor information usually includes an advisor identifier. The adviser identifier is information that identifies the adviser. The advisor destination identifier is, for example, a corporate number, my number, or the like, but any information that can identify the advisor destination may be used.

Specifically, the adviser management information may be, for example, a set of a pair of a registration number which is a tax accountant identifier and a corporate number or my number which is an adviser identifier.

However, the adviser management information is not limited to the information indicating the correspondence between the tax accountant identifier and the adviser information, and may be, for example, information having the tax accountant identifier and the adviser information. Alternatively, for example, in a situation where the tax accountant identifier and the adviser information exist in an external recording medium, the adviser management information may be information for accessing the external recording medium.

In the accounting information storage unit 112, one or more sets of the first adviser identifier that identifies the first adviser and the accounting information of the first adviser that is identified by the first adviser identifier are provided. It is stored. It can be said that the first adviser is the adviser registered in the system by the tax accountant. Accounting information includes financial statements such as balance sheets and income statements. The accounting information may also include, for example, information attached to the financial statements (for example, annex, annex, etc.). However, the accounting information may be any information as long as it has the amount of transactions, journals, etc. performed by the adviser, and the data structure and contents of the accounting information are not limited.

The receiving unit 12 receives various types of information. The various types of information include, for example, registration instructions, tax accountant invitation instructions, confirmation instructions, accounting information, tax accountant identifiers, cancellation instructions, and the like.

The registration instruction receiving unit 121 receives the registration instruction from the tax accountant terminal 3. The registration instruction is an instruction to register an advisor. The registration instruction has a tax accountant identifier that identifies the tax accountant who registers the adviser. In addition, the registration instruction usually has the information of the adviser. The information of the adviser is, for example, an identifier of the adviser, a name of the adviser, and the like. Further, the registration is usually registration in the system (server device 1). The registration of the adviser may, for example, allow the adviser's accounting information to be stored in the accounting information storage unit 112, or may allow the adviser to use this accounting system.

The tax accountant invitation instruction receiving unit 122 receives the tax accountant invitation instruction from the advisor terminal 4. The tax accountant invitation instruction is an instruction for inviting a tax accountant. Inviting a tax accountant is, for example, identifying a tax accountant, signing an advisory contract with a tax accountant, and the like. It can be said that the tax accountant invitation instruction is an instruction for permitting the adviser tax accountant to access his / her accounting information.

The tax accountant invitation instruction has, for example, a second adviser identifier that identifies the second adviser, and a tax accountant identifier that identifies the adviser tax accountant of the second adviser identified by the second adviser identifier. The second adviser is the adviser of the adviser tax accountant when the company, etc. first registers with the system, then invites the tax accountant through the system, and the tax accountant becomes the adviser tax accountant of the company, etc. It can be said that there is. Alternatively, the second adviser can be said to be the adviser who used the system before the tax accountant became an adviser. The second adviser identifier may be, for example, the above-mentioned adviser identifier with information (for example, a flag) indicating that it is the second adviser.

The confirmation instruction receiving unit 123 receives the confirmation instruction from the tax accountant terminal 3. The confirmation instruction is an instruction from a tax accountant, and is an instruction for permitting the tax accountant to become an advisory tax accountant. The confirmation instruction usually has the same pair of the second adviser identifier and the tax accountant identifier as the tax accountant invitation instruction has.

The accounting information receiving unit 124 receives the accounting information. The accounting information receiving unit 124 may receive the accounting information from, for example, the advisory terminal 4 or the second server device 2, regardless of the source. It is preferable that the accounting information receiving unit 124 receives one or more accounting information corresponding to the first advisory destination identifier from the advisory destination terminal 4. The accounting information receiving unit 124 may receive, for example, one or more accounting information in pairs with the first advisor destination identifier from the advisor destination terminal 4. Further, it is preferable that the accounting information receiving unit 124 receives one or more accounting information corresponding to the second adviser identifier from the second server device 2. The accounting information receiving unit 124 may receive, for example, one or more accounting information from the second server device 2 in pairs with the second advisory party identifier.

The tax accountant identifier receiving unit 125 receives the tax accountant identifier from the tax accountant terminal 3. The tax accountant identifier receiving unit 125 may also receive the adviser identifier.

The cancellation instruction receiving unit 126 receives the cancellation instruction from the advisor terminal 4. The cancellation instruction is an instruction for canceling the advisory contract with the advisory tax accountant. Alternatively, it may be said that the cancellation instruction is an instruction that prevents the adviser tax accountant from accessing the accounting information of the company. The cancellation instruction usually has a second adviser identifier and a tax accountant identifier.

The processing unit 13 performs various processes. The various processes include, for example, the first advisor registration unit 131, the second advisor registration unit 132, the accounting information storage unit 133, the accounting information acquisition unit 134, the cancellation unit 135, and the billing processing unit 136. .. The various processes also include various discriminations described in the flowchart.

The first adviser registration unit 131 is the adviser management information corresponding to the adviser in response to the reception of the registration instruction of the adviser, constitutes the adviser management information having the first adviser identifier, and manages the adviser. It is stored in the information storage unit 111.

The first adviser registration unit 131 may configure the adviser management information by using, for example, the first adviser identifier included in the registration instruction received by the registration instruction receiving unit 121, or the processing unit 13 or the like may configure the first adviser management information. It may be configured by using the generated first adviser identifier.

The second adviser registration unit 132 obtains the tax accountant identifier, the second adviser identifier, and the access information when the tax accountant invitation instruction and the confirmation instruction having the same second adviser identifier and the tax accountant identifier are received. The adviser management information indicating the correspondence with the including adviser information is configured and stored in the adviser management information storage unit 111.

Specifically, in the second adviser registration unit 132, for example, the tax accountant invitation instruction receiving unit 122 receives the tax accountant invitation instruction having the second adviser identifier and the tax accountant identifier from the adviser terminal 4, and receives the confirmation instruction. To access the accounting information existing in the external device when the unit 123 receives a confirmation instruction having the same second advisory address and tax accountant identifier as the tax accountant invitation instruction from the adviser terminal 4. The access information is acquired, and the adviser information including the received second adviser identifier and the acquired access information is created. Then, the second adviser registration unit 132 configures the adviser management information indicating the correspondence between the received tax accountant identifier and the created adviser information, and the configured adviser management information is stored in the adviser management information storage unit 111. May be accumulated in.

The configured advisor management information includes the second advisor identifier and access information to the accounting information of the advisor identified by the second advisor identifier. The access information is usually access information to the accounting information stored in the second accounting information storage unit 211 of the second server device 2. The access information to the second server device 2 includes, for example, a server identifier that identifies the second server device 2 and an identifier that identifies the accounting information. The server identifier may be, for example, an IP address, a MAC address, or the like. The identifier that identifies the accounting information may be, for example, a file name.

The accounting information storage unit 133 stores the accounting information received by the accounting information receiving unit 124 in the accounting information storage unit 112. The accounting information storage unit 133 normally stores one or more accounting information received by the accounting information receiving unit 124 from the advisor terminal 4 in pairs with the first advisor identifier in association with the first advisor identifier. Accumulate in unit 112. However, the accounting information receiving unit 124 associates, for example, one or more accounting information received by the accounting information receiving unit 124 from the second server device 2 with the second advisory destination identifier with the second advisory destination identifier. It may be stored in the accounting information storage unit 112.

The accounting information acquisition unit 134 acquires one or more accounting information corresponding to one or more advisory information paired with one tax accountant identifier.

The accounting information acquisition unit 134 acquires, for example, one or more accounting information corresponding to the first advisory identifier paired with the tax accountant identifier received by the tax accountant identifier receiving unit 125 from the accounting information storage unit 112. Further, the accounting information acquisition unit 134 acquires one or more accounting information existing in the external device by using the access information corresponding to the second advisory identifier paired with the tax accountant identifier received by the tax accountant identifier receiving unit 125. You may. The external device here is the second server device 2. However, it does not matter where the accounting information is obtained. Further, the accounting information acquisition unit 134 acquires, for example, one or more accounting information corresponding to the first consultant identifier paired with the tax accountant identifier received by the tax accountant identifier receiving unit 125 from the accounting information storage unit 112, and said that It is preferable to acquire one or more accounting information existing in an external device by using the access information corresponding to the second advisory identifier that is paired with the tax accountant identifier. The tax accountant identifier receiving unit 125 receives the tax accountant identifier and the first adviser identifier, or the tax accountant identifier and the second adviser identifier, and using such information, the accounting information acquisition unit 134 receives one or more accounting information. You may get it.

In this way, the accounting information acquisition unit 134 can seamlessly acquire the accounting information corresponding to the first adviser identifier and the accounting information corresponding to the second adviser identifier. Normally, a menu having a first adviser identifier and a second adviser identifier is displayed on the display of the tax accountant terminal 3, and when the tax accountant selects a menu item, the accounting information acquisition unit 134 receives the selected adviser destination. Acquire the accounting information corresponding to the identifier.

The cancellation unit 135 performs a cancellation process in response to receiving a cancellation instruction. The cancellation process is a process that prevents the tax accountant identified by the tax accountant identifier from accessing the accounting information of the adviser identified by the second adviser identifier. Normally, the cancellation instruction has a second advisor identifier and a tax accountant identifier, and in response to the reception of the cancellation instruction, the tax accountant identified by the tax accountant identifier of the cancellation instruction causes the cancellation. Makes the advisor's accounting information identified by the second advisor's identifier in the instruction inaccessible.

The cancellation process may be, for example, a process of deleting the adviser management information corresponding to the second adviser identifier and the tax accountant identifier from the adviser management information storage unit 111. However, the cancellation process may be a process of accumulating the second adviser identifier and the tax accountant identifier. Due to such deletion processing or accumulation processing, the tax accountant identified by the tax accountant identifier cannot access the accounting information of the advisor identified by the second advisor identifier.

The billing processing unit 136 charges the tax accountant identified by the tax accountant identifier corresponding to the advisor information or the advisor identified by the second advisor identifier when the advisor information having the second advisor identifier exists. Perform billing processing. The billing process includes, for example, calculation of the billing amount, transmission of information for billing to the billing server, payment processing by credit card, etc., but any processing related to billing may be used.

The transmission unit 14 transmits various types of information. The various types of information include, for example, accounting information. Further, the transmitting unit 14 may transmit the tax accountant invitation instruction received by the tax accountant invitation instruction receiving unit 122 to the tax accountant terminal 3 of the tax accountant identified by the tax accountant identifier possessed by the tax accountant invitation instruction.

The accounting information transmission unit 141 transmits one or more accounting information acquired by the accounting information acquisition unit 134 to the tax accountant terminal 3. The accounting information transmitting unit 141 transmits one or more accounting information acquired by the accounting information acquisition unit 134 in response to the tax accountant identifier receiving unit 125 receiving the tax accountant identifier to the tax accountant terminal 3 of the tax accountant identified by the tax accountant identifier. Send.

The second storage unit 21 constituting the second server device 2 can store various types of information. The various types of information include, for example, accounting information corresponding to the second adviser identifier.

The second accounting information storage unit 211 stores the accounting information corresponding to the second advisory party identifier.

The second receiving unit 22 receives various types of information. The various types of information include, for example, accounting information corresponding to the second adviser identifier, the second adviser identifier, and the like.

The second accounting information receiving unit 221 receives the accounting information corresponding to the second advisory party identifier. The second accounting information receiving unit 221 obtains the accounting information corresponding to the second adviser identifier from the second adviser's adviser terminal 4, which is usually identified by the second adviser identifier, to the second adviser. Received in pairs with the second advisor identifier that identifies the destination.

The second adviser identifier receiving unit 222 receives the second adviser identifier from the tax accountant terminal 3. The second adviser identifier receiving unit 222 usually receives the second adviser identifier in pairs with the tax accountant identifier.

The second processing unit 23 performs various processes. The various processes are, for example, processes of the second accounting information storage unit 231 and the second accounting information acquisition unit 232. The various processes also include various discriminations described in the flowchart.

The second accounting information storage unit 231 stores the accounting information received by the second accounting information receiving unit 221 in the second accounting information storage unit 211. The second accounting information storage unit 231 usually associates the accounting information received by the second accounting information receiving unit 221 with the second advisory destination identifier with the second advisory destination identifier, and associates the second accounting information storage unit 211 with the second advisory destination identifier. Accumulate in.

The second accounting information acquisition unit 232 receives the second advisory identifier receiving unit 222 and receives the accounting information corresponding to the second advisory party identifier, and the second accounting information storage unit 211 Get from.

The second transmission unit 24 transmits various types of information. The various types of information include, for example, accounting information corresponding to the second adviser identifier.

The second accounting information transmission unit 241 transmits the accounting information corresponding to the second advisory party identifier. The second accounting information transmitting unit 241 is usually the accounting information acquired in response to the second advisor's identifier receiving unit 222 receiving the second advisor's identifier from the server device 1 in pair with the tax accountant's identifier. (Ii) The accounting information corresponding to the advisor's identifier is transmitted to the server device 1 in pairs with the tax accountant identifier.

For example, the second processing unit 23 determines whether or not the accounting information corresponding to the second advisory destination identifier is stored in the second accounting information storage unit 211, and the accounting information corresponding to the second advisory destination identifier is determined. Is stored in the second accounting information storage unit 211, the second accounting information transmission unit 241 receives the accounting information corresponding to the second advisory destination identifier in pairs with the second advisory destination identifier. It is preferable to transmit to the tax accountant terminal 3 identified by.

The third reception unit 31 constituting the tax accountant terminal 3 receives various types of information. The various types of information include, for example, a tax accountant identifier, registration instructions, confirmation instructions, and the like. The acceptance is a concept including acceptance of information input from an input device such as a keyboard, acceptance of information read from a recording medium, and the like. The third reception unit 31 usually receives information such as a tax accountant identifier via an input device such as a keyboard.

The third processing unit 32 performs various processes. The various processes include, for example, various discriminations described in the flowchart.

The second adviser identifier receiving unit 222 receives the second adviser identifier from the tax accountant terminal 3. The second adviser identifier receiving unit 222 usually receives the second adviser identifier in pairs with the tax accountant identifier.

The third transmission unit 33 transmits various types of information. The various types of information include, for example, a tax accountant identifier, a registration instruction, a confirmation instruction, a second advisory identifier, and the like. The third transmission unit 33 normally transmits the tax accountant identifier, registration instruction, and confirmation instruction received by the third reception unit 31 to the server device 1.

The third receiving unit 34 receives various types of information. The various types of information include, for example, accounting information and tax accountant invitation instructions. The third receiving unit 34 usually receives the accounting information corresponding to the first advisory party identifier from the server device 1. Further, the third receiving unit 34 usually receives the accounting information corresponding to the second adviser identifier from the second server device 2. Further, the third receiving unit 34 usually receives the tax accountant invitation instruction from the adviser terminal 4.

The third output unit 35 outputs various information. The various types of information include, for example, accounting information and tax accountant invitation instructions. Output includes display on a display, sound output from a speaker, transmission to an external device, printing with a printer, storage on a recording medium, and delivery of processing results to other processing devices or programs. It is a concept that includes (the same applies hereinafter).

The third output unit 35 outputs one or more accounting information received by the third receiving unit 34. The one or more accounting information to be output includes one or more types of accounting information among the accounting information corresponding to the first advisory identifier or the accounting information corresponding to the second advisory identifier.

Further, the third output unit 35 also outputs a tax accountant invitation instruction received by the third receiving unit 34 from the adviser terminal 4.

The fourth reception unit 41, which constitutes the advisory terminal 4, receives various types of information. The various types of information include, for example, tax accountant invitation instructions, cancellation instructions, accounting information, and the like. The third reception unit 31 usually receives information such as a tax accountant invitation instruction via an input device such as a keyboard.

The fourth processing unit 42 performs various processes. The various processes include, for example, various discriminations described in the flowchart.

The fourth transmission unit 43 transmits various types of information. The various types of information include, for example, tax accountant invitation instructions, cancellation instructions, accounting information, and the like. The fourth transmission unit 43 normally transmits the tax accountant invitation instruction or cancellation instruction received by the fourth reception unit 41 to the server device 1. However, the fourth transmission unit 43 may also transmit the tax accountant invitation instruction or cancellation instruction to the tax accountant terminal 3. The tax accountant invitation instruction or cancellation instruction transmitted to the tax accountant terminal 3 may have a different data format from the tax accountant invitation instruction or cancellation instruction transmitted to the server device 1. When the fourth transmission unit 43 transmits the tax accountant invitation instruction or cancellation instruction only to the tax accountant terminal 1 and does not transmit it to the tax accountant terminal 3, the server device 1 receives the tax accountant invitation instruction or cancellation instruction and receives the tax accountant invitation instruction or cancellation instruction, and the tax accountant terminal 3 It is preferable to send to.

The fourth receiving unit 44 receives various types of information. The various types of information may be, for example, confirmation instructions. It is preferable, but not essential, for the fourth receiving unit 44 to receive the confirmation instruction for the tax accountant invitation instruction transmitted by the fourth transmitting unit 43 from the server device 1.

The fourth output unit 45 outputs various information. The various types of information may be, for example, confirmation instructions. It is preferable, but not essential, for the fourth output unit 45 to output the confirmation instruction received by the fourth reception unit 44 via the output device.

When the adviser terminal 4 is the terminal of the first adviser, the tax accountant invitation instruction and the cancellation instruction are not normally accepted or transmitted. The fourth reception unit 41 receives the accounting information in pairs with the first advisory identifier, and the fourth transmission unit transmits the received accounting information to the server device 1 in pairs with the first advisory identifier.

The storage unit 11, the advisor management information storage unit 111, the accounting information storage unit 112, the second storage unit 21, and the second accounting information storage unit 211 are preferably non-volatile recording media such as a hard disk and a flash memory. However, it can also be realized with a volatile recording medium such as RAM.

The process of storing information in the storage unit 11 or the like does not matter. For example, information may be stored in the storage unit 11 or the like via a recording medium, or information transmitted via a network, a communication line, or the like may be stored in the storage unit 11 or the like. Well, or the information input via the input device may be stored in the storage unit 11 or the like. The input device may be, for example, a keyboard, a mouse, a touch panel, or the like.

Reception unit 12, registration instruction reception unit 121, tax accountant invitation instruction reception unit 122, confirmation instruction reception unit 123, accounting information reception unit 124, tax accountant identifier reception unit 125, cancellation instruction reception unit 126, second reception unit 22, second accounting The information receiving unit 221 and the second advisory identifier receiving unit 222, the third receiving unit 34, and the fourth receiving unit 44 are usually realized by a wired or wireless communication means (for example, a communication module such as a network card or a modem). However, it may be realized by means for receiving a broadcast (for example, a broadcast receiving module).

The processing unit 13, the first advisor registration unit 131, the second advisor registration unit 132, the accounting information storage unit 133, the accounting information acquisition unit 134, the cancellation unit 135, the billing processing unit 136, and the second processing unit 23 are second. The accounting information storage unit 231, the second accounting information acquisition unit 232, the third processing unit 32, and the fourth processing unit 42 can usually be realized from an MPU, a memory, or the like. The processing procedure of the processing unit 13 and the like is usually realized by software, and the software is recorded on a recording medium such as a ROM. However, the processing procedure may be realized by hardware (dedicated circuit).

The transmission unit 14, the accounting information transmission unit 141, the second transmission unit 24, the second accounting information transmission unit 241 and the third transmission unit 33, and the fourth transmission unit 43 are usually realized by wired or wireless communication means. However, it may be realized by a broadcasting means (for example, a broadcasting module).

The third reception unit 31 and the fourth reception unit 41 may or may not include an input device. The third reception unit 31 and the like can be realized by the driver software of the input device or by the input device and its driver software.

The third output unit 35 and the fourth output unit 45 may or may not include output devices such as displays and speakers. The third output unit 35 and the like can be realized by the driver software of the output device, or by the output device and its driver software.

Next, the operation of the accounting system will be described with reference to the flowcharts of FIGS. 3 to 7. The explanations regarding the above-mentioned matters are omitted or simplified.

3 and 4 are flowcharts illustrating the operation of the server device 1.

(Step S301) The processing unit 13 determines whether or not the registration instruction receiving unit 121 has received the registration instruction of the adviser from the tax accountant terminal 3. If the registration instruction receiving unit 121 receives the registration instruction of the adviser from the tax accountant terminal 3, the process proceeds to step S302, and if not, the process proceeds to step S303.

(Step S302) The first adviser registration unit 131 is the adviser management information corresponding to the adviser, constitutes the adviser management information having the first adviser identifier, and stores it in the adviser management information storage unit 111. To do. After that, the process returns to step S301.

(Step S303) The processing unit 13 determines whether or not the tax accountant invitation instruction receiving unit 122 has received the tax accountant invitation instruction from the advisor terminal 4. If the tax accountant invitation instruction receiving unit 122 receives the tax accountant invitation instruction from the advisor terminal 4, the process proceeds to step S304, and if not, the process proceeds to step S308.

(Step S304) The transmission unit 14 transmits the received tax accountant invitation instruction to the tax accountant terminal 3 of the tax accountant identified by the tax accountant identifier possessed by the tax accountant invitation instruction.

(Step S305) The processing unit 13 determines whether or not the confirmation instruction receiving unit 123 has received the confirmation instruction from the tax accountant terminal 3. If the confirmation instruction receiving unit 123 receives the confirmation instruction from the tax accountant terminal 3, the process proceeds to step S306, and if not, the process returns to step S305.

(Step S306) The processing unit 13 determines whether or not the confirmation instruction has the same second advisory identifier and tax accountant identifier as those of the tax accountant invitation instruction. If the confirmation instruction has the same second advisor identifier and tax accountant identifier as those of the tax accountant invitation instruction, the process proceeds to step S307, and if not, the process returns to step S301.

(Step S307) The second adviser registration unit 132 configures the adviser management information indicating the correspondence between the tax accountant identifier and the adviser information of the second adviser, and stores it in the adviser management information storage unit 111. To do. The adviser management information configured here includes the second adviser identifier and access information to the accounting information of the adviser identified by the second adviser identifier. Here, the access information is access information to the second server device 2 (for example, the IP address of the second server device 2 and the identifier of the accounting information).

(Step S308) The processing unit 13 determines whether or not the cancellation instruction receiving unit 126 has received the cancellation instruction from the advisor terminal 4. If the cancellation instruction receiving unit 126 receives the cancellation instruction from the adviser terminal 4, the process proceeds to step S309, and if not, the process proceeds to step S310.

(Step S309) The cancellation unit 135 prevents the tax accountant identified by the tax accountant identifier of the cancellation instruction from accessing the accounting information of the advisor identified by the second advisor identifier of the cancellation instruction. The advisor empty management information of the second advisor is deleted from the advisor management information storage unit 111. After that, the process returns to step S301.

(Step S310) The processing unit 13 determines whether or not the accounting information receiving unit 124 has received the accounting information in pairs with the first advisory party identifier. If the accounting information receiving unit 124 has received the accounting information in pairs with the first advisory identifier, the process proceeds to step S311. If not, the process proceeds to step S312.

(Step S311) The accounting information storage unit 133 stores one or more accounting information received in pairs with the first adviser identifier in the accounting information storage unit 112 in association with the first adviser identifier. After that, the process returns to step S301.

(Step S312) The processing unit 13 determines whether or not the tax accountant identifier receiving unit 125 has received the tax accountant identifier from the tax accountant terminal 3. If the tax accountant identifier receiving unit 125 receives the tax accountant identifier from the tax accountant terminal 3, the process proceeds to step S313, and if not, the process proceeds to step S305.

(Step S313) The accounting information acquisition unit 134 acquires one or more accounting information corresponding to one or more advisor information paired with the received tax accountant identifier from the accounting information storage unit 112 or the second server device 2. Execute the accounting information acquisition process, which is the process. The accounting information acquisition process will be described with reference to the flowchart of FIG.

(Step S314) The accounting information transmitting unit 141 has one or more accounting information acquired by the accounting information acquisition unit 134 executing the accounting information acquisition process in response to the tax accountant identifier receiving unit 125 receiving the tax accountant identifier. Is transmitted to the tax accountant terminal 3 of the tax accountant identified by the tax accountant identifier.

(Step S315) The billing processing unit 136 determines whether or not to perform billing processing. The billing processing unit 136 may determine that the billing processing is performed, for example, according to the configuration or accumulation of the advisory destination information of the second advisory destination in step S307. Alternatively, the billing processing unit 136 may determine that the billing processing is performed in response to the transmission of the accounting information in step S314, for example. If the billing process is performed, the process proceeds to step S316, and if not, the process returns to step S301.

(Step S316) The billing processing unit 136 performs billing processing. The details of the billing process will not be repeated. After that, the process returns to step S301.

In the flowcharts of FIGS. 3 and 4, the process starts when the power of the server device 1 is turned on or the program is started, and the process ends when the power is turned off or an interrupt for the end of the process occurs. However, the trigger for the start or end of processing does not matter.

FIG. 5 is a flowchart illustrating the accounting information acquisition process in step S315.

(Step S501) The accounting information acquisition unit 134 acquires one or more advisor destination information paired with the received tax accountant identifier from the advisor destination management information storage unit 111.

(Step S502) The accounting information acquisition unit 134 sets the initial value 0 in the variable i. The variable i is a variable for sequentially selecting unselected accounting information from the one or more advisory information acquired in step S501.

(Step S503) The accounting information acquisition unit 134 determines whether or not there is the i-th advisor information. If there is the i-th advisor information, the process proceeds to step S504, and if there is no i-th advisor information, the process returns to the higher-level processing.

(Step S504) The accounting information acquisition unit 134 determines whether or not the i-th advisor information has a second advisor identifier. If the i-th advisor information has the second advisor identifier, the process proceeds to step S505, and if not, the process proceeds to step S508.

(Step S508) The accounting information acquisition unit 134 acquires the first advisor destination identifier possessed by the i-th advisor destination information.

(Step S509) The accounting information acquisition unit 134 acquires the accounting information corresponding to the first advisory party identifier from the accounting information storage unit 112.

(Step S505) The accounting information acquisition unit 134 accesses the second server device using the access information corresponding to the second advisory party identifier.

(Step S506) The accounting information acquisition unit 134 transmits the second adviser identifier to the second server device 2 in pairs with the tax accountant identifier.

(Step S507) The accounting information acquisition unit 134 determines whether or not the accounting information has been received from the second server device 2 in pairs with the tax accountant identifier. If the accounting information is received from the second server device 2 in pair with the tax accountant identifier, the process proceeds to step S510, and if not, the process returns to step S507.

The accounting information acquisition unit 134 may start timing by the built-in clock, for example, when the second adviser identifier is transmitted in step S510. Then, if it is determined in step S511 that the second advisory identifier has not been received even after a predetermined time has elapsed from the transmission, the process may proceed to step S510.

(Step S512) The accounting information acquisition unit 134 increments the variable i. After that, the process returns to step S503.

In the flowchart of FIG. 5, if the i-th advisor information does not have the first advisor identifier, step S504 may be omitted. Further, when the accounting information corresponding to the first advisory party identifier is not stored in the accounting information storage unit 112, step 505 may be omitted. Further, when the i-th advisor information does not have the second advisor identifier, step S506 may be omitted. Further, if the accounting information corresponding to the second adviser identifier is not stored in the accounting information storage unit 112, step 507 may be omitted.

FIG. 6 is a flowchart illustrating the operation of the second server device 2.

(Step S601) The second processing unit 23 determines whether or not the second accounting information receiving unit 221 has received the accounting information corresponding to the second adviser identifier. If the second accounting information receiving unit 221 has received the accounting information corresponding to the second adviser identifier, the process proceeds to step S602, and if not, the process proceeds to step S603.

(Step S602) The second accounting information storage unit 231 associates the accounting information received by the second accounting information receiving unit 221 with the second advisory party identifier received in pair with the accounting information, and stores the second accounting information. Accumulate in unit 211. After that, the process returns to step S601.

(Step S603) The second processing unit 23 determines whether or not there has been an access from the server device 1. If there is access from the server device 1, the process proceeds to step S604, and if there is no access from the server device 1, the process returns to step S601.

(Step S604) The second processing unit 23 determines whether or not the second adviser identifier receiving unit 222 has received the second adviser identifier from the server device 1 in pairs with the tax accountant identifier. If the second adviser identifier receiving unit 222 receives the second adviser identifier from the server device 1 in pairs with the tax accountant identifier, the process proceeds to step S605, and if not, the process returns to step S601.

(Step S605) The second processing unit 23 acquires the accounting information corresponding to the second advisory party identifier from the second accounting information storage unit 211.

(Step S606) The second accounting information transmission unit 241 transmits the accounting information acquired by the second accounting information acquisition unit 232 to the server device 1 in pairs with the tax accountant identifier. After that, the process returns to step S601.

In the flowchart of FIG. 6, the process starts when the power of the second server device 2 is turned on or the program is started, and the process ends when the power is turned off or an interrupt for the end of the process occurs. However, the trigger for the start or end of processing does not matter.

FIG. 7 is a flowchart illustrating the operation of the tax accountant terminal 3.

(Step S701) The third processing unit 32 determines whether or not the third reception unit 31 has accepted the registration instruction. The registration instructions accepted usually have a first advisor identifier and a tax accountant identifier. If the third reception unit 31 has received the registration instruction, the process proceeds to step S702, and if not, the process proceeds to step S703.

(Step S702) The third transmission unit 33 transmits the registration instruction received by the third reception unit 31 to the server device 1. The transmitted registration instruction may have a different data structure than the accepted registration instruction. After that, the process returns to step S701.

(Step S703) The third processing unit 32 determines whether or not the third reception unit 31 has accepted the tax accountant identifier. If the third reception unit 31 has accepted the tax accountant identifier, the process proceeds to step S704, and if not, the process proceeds to step S707.

(Step S704) The third transmission unit 33 transmits the tax accountant identifier received by the third reception unit 31 to the server device 1.

(Step S705) The third processing unit 32 determines whether or not the third receiving unit 34 has received one or more accounting information corresponding to the tax accountant identifier. If the third receiving unit 34 has received one or more accounting information corresponding to the tax accountant identifier, the process proceeds to step S706, and if not, the process returns to step S705.

(Step S706) The third output unit 35 outputs one or more accounting information received by the third receiving unit 34. After that, the process returns to step S701.

(Step S707) The third processing unit 32 determines whether or not the third receiving unit 34 has received the tax accountant invitation instruction. The tax accountant invitation instruction received usually has a second advisor identifier and a tax accountant identifier. If the third receiving unit 34 receives the tax accountant invitation instruction, the process proceeds to step S708, and if not, the process returns to step S701.

(Step S708) The third output unit 35 outputs the tax accountant invitation instruction received by the third receiving unit 34.

(Step S709) The third processing unit 32 determines whether or not the third reception unit 31 has accepted the confirmation instruction in response to the third output unit 35 outputting the tax accountant invitation instruction. If the third receiving unit 34 has received the confirmation instruction, the process proceeds to step S710, and if not, the process returns to step S709.

(Step S710) The third transmission unit 33 transmits a confirmation instruction having the same pair of the second adviser identifier and the tax accountant identifier as the pair of the received tax accountant invitation instruction to the server device 1. After that, the process returns to step S701.

In the flowchart of FIG. 7, the process starts when the tax accountant terminal 3 is turned on or the program is started, and the process is terminated when the power is turned off or the process is terminated. However, the trigger for the start or end of processing does not matter.

FIG. 8 is a flowchart illustrating the operation of the advisor terminal 4.

(Step S801) The fourth processing unit 42 determines whether or not the fourth reception unit 41 has accepted the tax accountant invitation instruction. The received tax accountant invitation instruction may have, for example, a pair of a tax accountant identifier and a second adviser identifier. If the fourth reception unit 41 accepts the tax accountant invitation instruction, the process proceeds to step S802, and if not, the process proceeds to step S803.

(Step S802) The fourth transmission unit 43 transmits the tax accountant invitation instruction received by the fourth reception unit 41 to the server device 1. The tax accountant invitation instruction sent usually has a pair of the tax accountant identifier and the second adviser identifier. The tax accountant invitation instruction sent may have a data structure different from that of the received tax accountant invitation instruction. After that, the process returns to step S801.

(Step S803) The fourth processing unit 42 determines whether or not the fourth reception unit 41 has accepted the cancellation instruction. The accepted cancellation instruction may have, for example, a pair of a tax accountant identifier and a second adviser identifier. If the fourth reception unit 41 accepts the cancellation instruction, the process proceeds to step S804, and if not, the process proceeds to step S805.

(Step S804) The fourth transmission unit 43 transmits the cancellation instruction received by the fourth reception unit 41 to the server device 1. The cancellation instruction sent usually has a pair of tax accountant identifier and second advisor identifier. The transmitted cancellation instruction may have a data structure different from that of the accepted cancellation instruction. After that, the process returns to step S801.

(Step S805) The fourth processing unit 42 determines whether or not the fourth reception unit 41 has received the accounting information. Accounting information is usually accepted in pairs with the second advisor identifier, but may be accepted in pairs with the first advisor identifier. If the fourth reception unit 41 has received the accounting information, the process proceeds to step S806, and if not, the process returns to step S801.

(Step S806) The fourth transmission unit 43 normally transmits the accounting information received by the fourth reception unit 41 to the second server device 2. The accounting information transmitted usually has a second advisor identifier.

However, when the fourth reception unit 41 receives the accounting information in pairs with the first advisor destination identifier, the fourth transmission unit 43 sends the accepted accounting information to the server device 1 in pairs with the first advisor empty identifier. Send. The accounting information transmitted may have a data structure different from that of the accounting information received. After that, the process returns to step S801.

In the flowchart of FIG. 8, the process is started in response to the power-on of the advisor terminal 4 or the start of the program, and the process is terminated by the power-off or the interrupt of the process end. However, the trigger for the start or end of processing does not matter.

Hereinafter, a specific operation example of the accounting system in the present embodiment will be described. The following description can be changed in various ways and does not limit the present invention in any way. In addition, the description of the above-mentioned matters is omitted or simplified.

One or more advisory destination management information is stored in the advisory destination management information storage unit 111 of the server device. FIG. 9 is a data structure diagram of advisory management information. The adviser management information includes an ID for identifying the adviser management information, a tax accountant identifier for identifying one tax accountant, and one or more adviser information corresponding to the tax accountant identifier. The advisor destination information has an advisor destination identifier and access information. The adviser identifier contains information that identifies whether it is a first adviser or a second adviser. In this example, the first adviser or the second adviser is identified by the extension that the adviser identifier has at the end. The extension is "_1" indicating that it is the first advisor, or "_2" indicating that it is the second advisor. The adviser identifier having the extension "_1" is the first adviser identifier, and the adviser identifier having the extension "_2" is the second adviser identifier. However, the data structure of the advisor management information does not matter.

Each one or more advisory destination management information stored in the advisory destination management information storage unit 111 corresponds to an ID (for example, 1, 2, ...). The advisor management information corresponding to the ID "1" (hereinafter, may be referred to as the advisor management information 1) corresponds to the tax accountant identifier "AA" that identifies the tax accountant AA and the tax accountant identifier "AA". It has the above advisor information. The three or more adviser information corresponding to the tax accountant identifier "AA" is the first adviser information having the adviser identifier "aa_1" and the access information "Null", the adviser identifier "bb_1" and the access information "Null". The second adviser information having "", the third adviser information having the adviser identifier "cc_2" and the access information "http://second_server_cc123", and the like.

In addition, the advisor management information (adviser management information 2) corresponding to the ID "2" includes a tax accountant identifier "BB" that identifies the tax accountant BB and two or more advisory destination information corresponding to the tax accountant identifier "BB". And have. The two or more adviser information corresponding to the tax accountant identifier "BB" is the first adviser information having the adviser identifier "dd_1" and the access information "Null", the adviser identifier "ee_2" and the access information "http". : // Second_saver_ee456 ", and so on. ”

Further, in the accounting information storage unit 112, one or more sets of the first advisory party identifier and the accounting information are stored. FIG. 10 is a data structure diagram of accounting information stored in the accounting information storage unit 112. This accounting information includes, for example, a balance sheet, an income statement, and the like.

For example, the accounting information paired with the first advisor identifier "aa_1" has a balance sheet "balance sheet_aa.csv", an income statement "profit and loss calculation_aa.csv", and the like. Further, the accounting information paired with the first advisor identifier "bb_1" has a balance sheet "balance sheet_bb.csv", an income statement "profit and loss calculation_bb.csv", and the like. Further, the accounting information paired with the first advisor identifier "dd_1" has a balance sheet "balance sheet_dd.csv", an income statement "profit and loss calculation_dd.csv", and the like. However, the data structure diagram of the accounting information stored in the accounting information storage unit 112 does not matter.

Is stored in the second storage unit 21 of the second server device 2.

Further, in the second accounting information storage unit 211, one or more sets of the second advisory party identifier and the accounting information are stored. FIG. 11 is a data structure diagram of accounting information stored in the second accounting information storage unit 211. This accounting information also has, for example, a balance sheet, an income statement, and the like.

For example, the accounting information paired with the second advisor identifier “cc_2” has a balance sheet “balance sheet_cca.csv”, an income statement “profit and loss calculation_cc.csv”, and the like. In addition, the accounting information paired with the second advisor identifier "ee_2" has a balance sheet "balance sheet_ee.csv", a profit and loss statement "profit and loss calculation_ee.csv", and the like. In this example, the data structure diagram of the accounting information stored in the second accounting information storage unit 211 is the same as the data structure diagram of the accounting information stored in the accounting information storage unit 112, but is different. You may.

In the tax accountant terminal 3, if the third reception unit 31 receives, for example, a registration instruction having the first advisor identifier "ff_1" and the tax accountant identifier "AA", the third transmission unit 33 sends the registration instruction to the server. It is transmitted to the device 1.

In the server device 1, the registration instruction receiving unit 121 receives the registration instruction, and the first advisor destination registration unit 131 configures the advisor destination management information having the first advisor destination identifier “ff_1” and the access information “Null”. Then, it is stored in the adviser management information storage unit 111 in association with the tax accountant identifier "AA". As a result, the stored advisor management information 1 is the fourth advisor information corresponding to the tax accountant identifier "AA", and the advisor has the first advisor identifier "ff_1" and the access information "Null". The result is that information is added.

Assuming that the fourth reception unit 41 receives, for example, a tax accountant invitation instruction having a pair of the tax accountant identifier "AA" and the second advisory identifier "gg_2" in the adviser terminal 4, the fourth transmission unit 43 concerned. The tax accountant invitation instruction is transmitted to the server device 1.

In the server device 1, the tax accountant invitation instruction receiving unit 122 receives the tax accountant invitation instruction, and the transmitting unit 14 identifies the received tax accountant invitation instruction by the tax accountant identifier “AA” possessed by the tax accountant invitation instruction. It is transmitted to the tax accountant terminal 3 of.

In the tax accountant terminal 3, the third receiving unit 34 receives the tax accountant invitation instruction, and the third output unit 35 outputs the received tax accountant invitation instruction. Specifically, the storage unit 11 of the server device 1 stores screen information for configuring the screen, and the transmission unit 14 transmits the screen information together with the tax accountant invitation instruction, so that the third output unit 35 The screen as shown in FIG. 12 may be configured by using the received tax accountant invitation instruction and screen information, and may be displayed on the display. The screen information may be transmitted only for the first time, the screen information may be stored in the tax accountant terminal 3, and the stored screen information may be used for the second and subsequent times. Further, the screen configuration may be a known technique.

This screen shows, for example, the text "You were invited by Mr. gg as an advisory tax accountant.", The first display field corresponding to the text "Your approval number", and the text "Mr. gg's membership number." It has a second display field corresponding to "", a button with the text "If you want to receive an invitation, please give an approval instruction." And the text "Approve".

In the first display column, the tax accountant identifier "AA" of the tax accountant who received the invitation is displayed. In addition, in the second display column, the advisor identifier "gg_2" of Mr. gg who invited the tax accountant is displayed. When the button is pressed, the third processing unit 32 determines that the third reception unit 31 has received the confirmation instruction.

When the third output unit 35 outputs the tax accountant invitation instruction and the third reception unit 31 receives the confirmation instruction, the third transmission unit 33 is the same second advisor as the pair of the received tax accountant invitation instruction. A confirmation instruction having a pair of the destination identifier “gg_2” and the tax accountant identifier “AA” is transmitted to the server device 1.

In the server device 1, the confirmation instruction receiving unit 123 receives the confirmation instruction, and the processing unit 13 sets the confirmation instruction as the second advisor identifier “gg_2” which is the same as the pair of the tax accountant invitation instruction received earlier. Determines whether or not it has a pair with the tax accountant identifier "AA". Here, it is determined that the confirmation instruction has the same pair as that of the tax accountant invitation instruction, and the second adviser registration unit 132 has the tax accountant identifier “AA” and the adviser of the second adviser gg. The advisor destination management information indicating the correspondence with the information is configured and stored in the advisor destination management information storage unit 111. As a result, the adviser information including the second adviser identifier "gg_2" and the access information "http://second_server_gg789" is added to the stored adviser information 2.

In response to this, the billing processing unit 136 identifies, for example, the tax accountant AA identified by the tax accountant identifier "AA" of the advisory destination information, or the second advisory destination identifier "gg_2" of the advisory destination information. It is preferable to charge at least one of the second adviser gg.

If, for example, the fourth reception unit 41 receives a cancellation instruction having a pair of the tax accountant identifier "BB" and the second advisor identifier "ee_2" in the advisor terminal 4, the fourth transmission unit 43 cancels the contract. The instruction is transmitted to the server device 1.

In the server device 1, the cancellation instruction receiving unit 126 receives the cancellation instruction, and the cancellation unit 135 is the second adviser that the tax accountant BB identified by the tax accountant identifier “BB” of the cancellation instruction has. The advisor empty management information of the second advisor ee is deleted from the advisor management information storage unit 111 so that the accounting information of the advisor ee identified by the identifier "ee_2" cannot be accessed. As a result, from the stored adviser management information 2, it is the second adviser information corresponding to the adviser identifier "BB", the second adviser identifier "gg_2" and the access information "http://second_saver_gg789". As a result, the advisor information including and is removed.

In the tax accountant terminal 3, if the third reception unit 31 receives, for example, the tax accountant identifier "AA", the third transmission unit 33 transmits the tax accountant identifier to the server device 1.

In the server device 1, the tax accountant identifier receiving unit 125 receives the tax accountant identifier, and the accounting information acquisition unit 134 receives one or more accounting corresponding to one or more advisor information paired with the received tax accountant identifier “AA”. Information is acquired from the accounting information storage unit 112 or the second server device 2. In this example, it is assumed that the three advisory destination information possessed by the advisory destination management information 1 shown in FIG. 9 is acquired.

The accounting information acquisition unit 134 first acquires the adviser identifier “aa_1” possessed by the first adviser information among the three acquired adviser information. Since the acquired advisory destination identifier "aa_1" is the first advisory destination identifier, the accounting information acquisition unit 134 is the accounting information corresponding to the first advisory destination identifier "aa_1", and is shown in FIG. The first accounting information (for example, balance sheet “balance sheet_aa_csv”, income statement “profit and loss calculation_aa_csv”, ..., Etc.) is acquired from the accounting information storage unit 112.

Next, the accounting information acquisition unit 134 acquires the adviser identifier "bb_1" possessed by the second adviser information among the three acquired adviser information. Since the acquired advisory destination identifier "bb_1" is the first advisory destination identifier, the accounting information acquisition unit 134 is the accounting information corresponding to the first advisory destination identifier "bb_1", and is shown in FIG. The second accounting information (for example, balance sheet “balance sheet_bb_csv”, income statement “profit and loss calculation_bb_csv”, ..., Etc.) is acquired from the accounting information storage unit 112.

Next, the accounting information acquisition unit 134 acquires the adviser identifier "cc_2" possessed by the third adviser information among the three acquired adviser information. Since the acquired advisory destination identifier "cc_2" is the second advisory destination identifier, the accounting information acquisition unit 134 acquires the access information "http://second_server_cc123" corresponding to the second advisory destination identifier and "cc_2". To do. Then, the access information is used to access the second server device, and the second advisor identifier "cc_2" is transmitted to the second server device 2 in pairs with the tax accountant identifier "AA".

In the second server device 2, when there is an access from the server device 1 and the second adviser identifier receiving unit 222 receives the second adviser identifier "cc_2" in combination with the tax accountant identifier "AA", the second accounting information is acquired. The second accounting information storage unit 211 stores the accounting information (for example, the balance sheet “balance sheet_cc_csv”, the income statement “profit and loss calculation_cc_csv”, ..., Etc.) corresponding to the second advisor identifier “cc_2”. Get from.

In the server device 1, the accounting information acquisition unit 134 receives the accounting information corresponding to the second advisor identifier “cc_2” from the second server device 2 in pairs with the tax accountant identifier “AA”.

In response to the tax accountant identifier receiving unit 125 receiving the tax accountant identifier "AA", the accounting information transmitting unit 141 receives the three accounting information acquired by the accounting information acquisition unit 134 as described above, and the tax accountant identifier "AA". It is transmitted to the tax accountant terminal 3 of the tax accountant AA identified by ". The first accounting information among the three accounting information is the accounting information acquired from the accounting information storage unit 112, and is the accounting information corresponding to the first advisory identifier "aa_1". The second accounting information among the three accounting information is the accounting information acquired by the accounting information acquisition unit 134 from the accounting information storage unit 112, and is the accounting information corresponding to the first advisory destination identifier “bb_1”. The third accounting information among the three accounting information is the accounting information acquired by the accounting information acquisition unit 134 from the second accounting information storage unit 211 of the second server, and is the accounting corresponding to the second advisory destination identifier “cc_2”. Information.

In the tax accountant terminal 3 of the tax accountant AA, the third receiving unit 34 receives the above three accounting information corresponding to the tax accountant identifier "AA", and the third output unit 35 outputs the received three accounting information. Specifically, for example, the transmission unit 14 of the server device 1 transmits screen information together with the two accounting information, or the second transmission unit 24 of the second server device 2 transmits the screen information together with one accounting information. By transmitting, the third output unit 35 may configure a screen as shown in FIG. 13, for example, by using the three received accounting information and screen information, and display the screen on the display. The screen configuration may be a known technique.

On this screen, the text "Accounting information for your advisor is as follows" and the file name of the accounting information corresponding to the first advisor identifier "aa_1" (for example, the balance sheet "Borrowing target_aa_csv"). , Income statement "Profit and loss calculation_aa_csv", ..., etc.) and accounting information file name corresponding to the first advisor identifier "bb_1" (for example, balance table "Borrowing target_bb_csv", Income statement "Profit and loss calculation_bb_csv" ", ..., etc.) and the file name of the accounting information corresponding to the second advisor identifier" cc_2 "(for example, balance table" balance target_cc_csv ", income statement" profit and loss calculation_cc_csv ", ..., etc.) are displayed. Will be done.

When one file name is instructed on this screen, the third reception unit 31 accepts the instruction, and the third transmission unit 33 gives the instructed file name to the server device 1 or the second server device 2. The third receiving unit 34 receives the accounting information corresponding to the instructed file name from the server device 1 or the second server device 2, and the third output unit 35 outputs the received accounting information. That is preferable. It is also preferable that the charge processing unit 136 charges the tax accountant AA identified by the tax accountant identifier "AA", for example.

In the adviser terminal 4, the fourth reception unit 41, for example, pairs with the second adviser identifier "gg_2" and accounts information (for example, the balance sheet "balance sheet_gg_csv", the income statement "profit and loss calculation_gg_csv", ... Etc.), the fourth transmission unit 43 transmits the received accounting information to the second server device 2 in pairs with the second advisor identifier “gg_2”.

In the second server device 2, the second accounting information receiving unit 221 receives the accounting information in pairs with the second advisory identifier "gg_2", and the second accounting information storage unit 231 receives the received accounting information. (Ii) It is stored in the second accounting information storage unit 211 in association with the advisory destination identifier "gg_2". As a result, in addition to the two accounting information shown in FIG. 11, the second accounting information storage unit 211 stores the third accounting information corresponding to the second advisory identifier “gg_2”.

In the advisor terminal 4, the fourth reception unit 41, for example, pairs with the first advisor identifier “ff_1” and accounts information (for example, the balance sheet “balance sheet_ff_csv”, the income statement “profit and loss calculation_ff_csv”. , ..., Etc.), the fourth transmission unit 43 transmits the received accounting information to the server device 1 in pairs with the second advisor identifier “ff_1”.

In the server device 1, the accounting information receiving unit 124 receives the accounting information in pairs with the first advisor identifier "ff_1", and the accounting information storage unit 133 receives the received accounting information as the first advisor identification "ff_1". In association with "", it is stored in the accounting information storage unit 112. As a result, in addition to the three accounting information shown in FIG. 10, the accounting information storage unit 112 stores the fourth accounting information corresponding to the first advisory identifier “ff_1”.

As described above, according to the present embodiment, the storage medium of the server device 1 is the tax accountant identifier that identifies the tax accountant and the information about the adviser of the tax accountant, and the adviser information including the adviser identifier that identifies the adviser. A pair of an advisor management information storage unit 111 that stores one or more advisor management information indicating correspondence, a first advisor identifier that identifies the first advisor, and accounting information of the first advisor One or more sets are provided with an accounting information storage unit 112 for storing, and the server device 1 receives a tax accountant identifier from a tax accountant terminal, and one or more corresponding to one or more advisor information paired with the tax accountant identifier. Acquires accounting information and sends one or more acquired accounting information to a tax accountant terminal. Then, any one of the one or more adviser information has the first adviser identifier, and any one of the one or more adviser information has the second adviser identifier that identifies the second adviser. And has access information for accessing the accounting information existing in the external device, and the server device 1 stores one or more accounting information corresponding to the first adviser identifier paired with the tax accountant identifier. The tax accountant and the adviser can obtain one or more accounting information existing in the external device by using the access information obtained from the department 112 and corresponding to the second adviser identifier that is paired with the tax accountant identifier. , You can use the accounting system flexibly.

Further, the server device 1 receives an instruction to register the adviser, a registration instruction having a tax accountant identifier from the tax accountant terminal, and the adviser corresponding to the adviser in response to the reception of the registration instruction of the adviser. By configuring the management information and accumulating it in the adviser management information storage unit 111, the tax accountant can register the adviser in the system and access the accounting information of the registered adviser.

Further, the server device 1 is an instruction for permitting the adviser tax accountant to access his / her own accounting information, and gives a tax accountant invitation instruction which is an instruction having a second adviser identifier and a tax accountant identifier from the adviser terminal. Receive a confirmation instruction from the tax accountant terminal, which is an instruction to allow you to become an adviser tax accountant and has a second adviser identifier and a tax accountant identifier, and receive the same second adviser identifier and tax accountant. When a tax accountant invitation instruction and a confirmation instruction having an identifier are received, the advisor management information indicating the correspondence between the tax accountant identifier and the advisor information including the second advisor identifier and the access information is configured, and the advisor By accumulating in the prior management information storage unit 111, the tax accountant can easily access the accounting information of the advisor even if the adviser concludes an advisor contract with the tax accountant after the system is registered by a person other than the adviser tax accountant (for example, himself / herself). ..

Further, the server device 1 refers to the tax accountant identified by the tax accountant identifier corresponding to the adviser information or the adviser identified by the second adviser identifier when the adviser information having the second adviser identifier exists. By performing the billing process related to billing, the tax accountant or the adviser can be billed appropriately.

Further, the server device 1 receives a cancellation instruction from the advisor terminal, which is an instruction for the adviser tax accountant to prevent the adviser tax accountant from accessing the company's accounting information, and has a second adviser identifier and a tax accountant identifier, and gives a cancellation instruction. In response to the receipt of, the adviser canceled the advisory contract with the tax accountant by making the tax accountant identified by the tax accountant identifier inaccessible to the accounting information of the adviser identified by the second adviser identifier. In some cases, it can be easily dealt with.

Further, the processing in the present embodiment may be realized by software. Then, this software may be distributed by software download or the like. Further, this software may be recorded on a recording medium such as a CD-ROM and disseminated. It should be noted that this also applies to other embodiments herein.

The software that realizes the information processing device according to the present embodiment is, for example, the following program. That is, the recording medium that can be accessed by the computer of the server device is the information about the adviser of the tax officer and the adviser information that identifies the adviser, and shows the correspondence between the adviser information including the adviser identifier that identifies the adviser. The set of the adviser management information storage unit 111 that stores one or more adviser management information, the first adviser identifier that identifies the first adviser, and the accounting information of the first adviser is 1. This program includes a set or more of accounting information storage units 112 to be stored, and this program uses a server device computer to receive a tax accountant identifier from a tax accountant terminal, a tax accountant identifier receiving unit 125, and one or more pairs of tax accountant identifiers. It functions as an accounting information acquisition unit that acquires one or more accounting information corresponding to the adviser information and an accounting information transmission unit 141 that transmits one or more accounting information acquired by the accounting information acquisition department to the tax accountant terminal, and one or more. Any one of the advisor information has a first advisor identifier, and any one of one or more advisor information exists in the second advisor identifier that identifies the second advisor and an external device. Having access information for accessing accounting information, the accounting information acquisition department acquires one or more accounting information corresponding to the first adviser identifier paired with the tax accountant identifier from the accounting information storage unit 112, and the tax accountant. It is a program that acquires one or more accounting information existing in an external device by using the access information corresponding to the second adviser identifier that is paired with the identifier.

FIG. 14 is an external view of a computer system 900 that executes the program according to the present embodiment to realize the server device 1 and the like. This embodiment can be realized by computer hardware and a computer program executed on the computer hardware. In FIG. 14, the computer system 900 includes a computer 901 including a disk drive 905, a keyboard 902, a mouse 903, and a display 904. The entire system including the keyboard 902, the mouse 903, and the display 904 may be called a computer.

FIG. 15 is a diagram showing an example of the internal configuration of the computer system 900. In FIG. 15, the computer 901 is connected to the MPU 911, the ROM 912 for storing a program such as a bootup program, and the MPU 911 in addition to the disk drive 905, and temporarily stores the instructions of the application program and temporarily. It provides a RAM 913 that provides a storage space, a storage 914 that stores application programs, system programs, and data, a bus 915 that interconnects the MPU 911, ROM 912, and the like, and a connection to a network such as an external network or an internal network. It includes a network card 916. The storage 914 is, for example, a hard disk, an SSD, a flash memory, or the like.

A program that causes the computer system 900 to execute a function such as a server device 1 may be stored in a disk 921 such as a DVD or a CD-ROM, inserted into a disk drive 905, and transferred to a storage 914. Alternatively, the program may be transmitted over the network to computer 901 and stored in storage 914. The program is loaded into RAM 913 at run time. The program may be loaded directly from disk 921 or the network. Further, the program may be read into the computer system 900 via another removable recording medium (for example, a DVD, a memory card, etc.) instead of the disk 921.

The program does not necessarily include an operating system (OS), a third-party program, or the like that executes a function such as the server device 1 in 901 showing the details of the computer. The program may contain only a portion of instructions that call the appropriate function or module in a controlled manner to achieve the desired result. It is well known how the computer system 900 works, and detailed description thereof will be omitted.

The computer system 900 described above is a server or a stationary PC, but the tax accountant terminal 3 and the advisor terminal 4 may be realized by a mobile terminal such as a tablet terminal, a smartphone, or a notebook PC. In this case, for example, it is desirable that the keyboard 902 and the mouse 903 are replaced with a touch panel, the disk drive 905 is replaced with a memory card slot, and the disk 921 is replaced with a memory card. The basic hardware configuration of the second server device 2 may be the same as that of the server device 1. However, the above is an example, and the hardware configuration of the computer that realizes the server device 1 and the like does not matter.

In the above program, in the step of transmitting information and the step of receiving information, processing performed by hardware, for example, processing performed by a modem or interface card in the transmission step (performed only by hardware). Processing) is not included.

Further, the number of computers that execute the above program may be singular or plural. That is, centralized processing may be performed, or distributed processing may be performed.

Further, it goes without saying that in each of the above embodiments, the two or more communication means existing in one device may be physically realized by one medium.

Further, in each of the above-described embodiments, each process may be realized by centralized processing by a single device, or may be realized by distributed processing by a plurality of devices.

It goes without saying that the present invention is not limited to the above embodiments, and various modifications can be made, and these are also included in the scope of the present invention.

As described above, the server device or the like according to the present invention has an effect that the tax accountant and the adviser can flexibly use the accounting system, and is useful as the server device or the like.

1 Server device 2 Second server device 3 Tax accountant terminal 4 Advisor terminal 11 Storage unit 12 Reception unit 13 Processing unit 14 Transmission unit 21 Second storage unit 22 Second reception unit 23 Second processing unit 24 Second transmission unit 31 Third Reception unit 32 Third processing unit 33 Third transmission unit 34 Third reception unit 35 Third output unit 41 Fourth reception unit 42 Fourth processing unit 43 Fourth transmission unit 44 Fourth reception unit 45 Fourth output unit 111 Advisor Management information storage unit 112 Accounting information storage unit 121 Registration instruction reception unit 122 Tax accountant invitation instruction reception unit 123 Confirmation instruction reception unit 124 Accounting information reception unit 125 Tax accountant identifier reception unit 126 Cancellation instruction reception unit 131 First advisor registration unit 132 Second Advisor Registration Department 133 Accounting Information Storage Department 134 Accounting Information Acquisition Department 135 Cancellation Department 136 Billing Processing Department 141 Accounting Information Transmission Department 211 Second Accounting Information Storage Department 221 Second Accounting Information Reception Department 222 Second Advisory Address Receiver Unit 231 (Ii) Accounting information storage department 232 Second accounting information acquisition department 241 Second accounting information transmission department

Claims (6)

Advisor management that stores one or more advisor management information that indicates the correspondence between the tax accountant identifier that identifies the tax accountant and the advisor information that is information about the advisor of the tax accountant and includes the advisor identifier that identifies the advisor. Information storage unit and
An accounting information storage unit that stores one or more sets of a first adviser identifier that identifies the first adviser and the accounting information of the first adviser.
The tax accountant identifier receiver that receives the tax accountant identifier from the tax accountant terminal,
The accounting information acquisition department that acquires one or more accounting information corresponding to one or more advisory information paired with the tax accountant identifier, and
It is provided with an accounting information transmitting unit that transmits one or more accounting information acquired by the accounting information acquisition unit to the tax accountant terminal.
Any one of the above-mentioned one or more adviser information has a first adviser identifier, and any one of the above-mentioned one or more adviser information has a second adviser identifier and an external one that identifies the second adviser. Has access information to access the accounting information that exists in the device
The accounting information acquisition department
Obtain one or more accounting information corresponding to the first advisory identifier paired with the tax accountant identifier from the accounting information storage unit, and use the access information corresponding to the second advisory party identifier paired with the tax accountant identifier. To acquire one or more accounting information existing in an external device ,
Tax accountant invitation instruction receiving unit that receives the tax accountant invitation instruction, which is an instruction to allow the adviser tax accountant to access his / her own accounting information and has a second adviser identifier and a tax accountant identifier, from the adviser terminal. When,
A confirmation instruction receiving unit that receives a confirmation instruction from a tax accountant terminal, which is an instruction for permitting to become an adviser tax accountant and has a second adviser identifier and a tax accountant identifier.
Correspondence between the tax accountant identifier and the advisor information including the second advisor identifier and access information when a tax accountant invitation instruction and a confirmation instruction having the same second advisor identifier and tax accountant identifier are received. A server device that constitutes the advisory destination management information indicating the above and further includes a second advisory destination registration unit that is stored in the advisory destination management information storage unit . A registration instruction receiving unit that receives a registration instruction from a tax accountant terminal, which is an instruction to register an adviser and has a tax accountant identifier.
Claim 1 that constitutes the advisory destination management information corresponding to the advisory destination in response to the reception of the registration instruction of the advisory destination, and further includes the first advisory destination registration unit accumulated in the advisory destination management information storage unit. The server device described. If there is advisor information that has a second advisor identifier, the tax accountant identified by the tax accountant identifier corresponding to the advisor information, or the advisor identified by the second advisor identifier will be charged for billing. The server device according to claim 1 or 2 , further comprising a billing processing unit to perform. A cancellation instruction receiving unit that receives a cancellation instruction from the advisor terminal, which is an instruction to prevent the advisor tax accountant from accessing the company's accounting information and has a second advisor identifier and a tax accountant identifier.
A claim further comprising a cancellation unit that performs processing for making the tax accountant identified by the tax accountant identifier inaccessible to the accounting information of the advisor identified by the second advisor identifier in response to the receipt of the cancellation instruction. The server device according to any one of claims 1 to 3 . A tax accountant identifier identifying the tax accountants is information about the advisory destination of the accountants, advisors destination one or more advisory destination management information showing correspondence between advisory destination information including the advisory destination identifier identifying the adviser destination is stored management information storage unit, a first advisory destination identifier for identifying a first advisory destination, set between said first adviser destination accounting information, one or more sets, accounting information storage unit to be stored, tax accountants identifier received parts, accounting information acquisition unit, accounting information transmitting unit, tax accountants invitation instruction receiving unit, a confirmation instruction receiving unit, and an information processing method implemented by a second advisory destination registration unit,
The tax accountant identifier receiving unit receives the tax accountant identifier from the tax accountant terminal, and the tax accountant identifier receiving step.
An accounting information acquisition step in which the accounting information acquisition unit acquires one or more accounting information corresponding to one or more advisory information paired with the tax accountant identifier.
The accounting information transmission unit includes an accounting information transmission step of transmitting one or more accounting information acquired by the accounting information acquisition unit to the tax accountant terminal.
Any one of the above-mentioned one or more adviser information has a first adviser identifier, and any one of the above-mentioned one or more adviser information has a second adviser identifier and an external one that identifies the second adviser. Has access information to access the accounting information that exists in the device
The accounting information acquisition department
Obtain one or more accounting information corresponding to the first advisory identifier paired with the tax accountant identifier from the accounting information storage unit, and use the access information corresponding to the second advisory party identifier paired with the tax accountant identifier. To acquire one or more accounting information existing in an external device ,
The tax accountant invitation instruction receiving unit is an instruction for permitting the adviser tax accountant to access his / her own accounting information, and is an instruction having a second adviser identifier and a tax accountant identifier. The tax accountant invitation instruction receiving step received from, and
A confirmation instruction receiving step for receiving a confirmation instruction from the tax accountant terminal, which is an instruction for permitting the confirmation instruction receiving unit to become an advisory tax accountant and having a second advisory destination identifier and a tax accountant identifier.
When the second adviser registration department receives a tax accountant invitation instruction and a confirmation instruction having the same second adviser identifier and tax accountant identifier, the tax accountant identifier, the second adviser identifier and access information. An information processing method that constitutes advisory destination management information indicating correspondence with advisory destination information including, and further includes a second advisory destination registration step that is stored in the advisory destination management information storage unit . A tax accountant identifier identifying the tax accountants is information about the advisory destination of the accountants, advisors destination one or more advisory destination management information showing correspondence between advisory destination information including the advisory destination identifier identifying the adviser destination is stored One or more sets of the management information storage unit , the first advisor destination identifier that identifies the first advisor destination, and the accounting information of the first advisor destination can access the storage accounting information storage unit. Computer,
The tax accountant identifier receiver that receives the tax accountant identifier from the tax accountant terminal,
The accounting information acquisition department that acquires one or more accounting information corresponding to one or more advisory information paired with the tax accountant identifier, and
It functions as an accounting information transmission unit that transmits one or more accounting information acquired by the accounting information acquisition unit to the tax accountant terminal.
Any one of the above-mentioned one or more adviser information has a first adviser identifier, and any one of the above-mentioned one or more adviser information has a second adviser identifier and an external one that identifies the second adviser. Has access information to access the accounting information that exists in the device
The accounting information acquisition department
Obtain one or more accounting information corresponding to the first advisory identifier paired with the tax accountant identifier from the accounting information storage unit, and use the access information corresponding to the second advisory party identifier paired with the tax accountant identifier. To acquire one or more accounting information existing in an external device ,
The computer
Tax accountant invitation instruction receiving unit that receives the tax accountant invitation instruction, which is an instruction to allow the adviser tax accountant to access his / her own accounting information and has a second adviser identifier and a tax accountant identifier, from the adviser terminal. When,
A confirmation instruction receiving unit that receives a confirmation instruction from a tax accountant terminal, which is an instruction for permitting to become an adviser tax accountant and has a second adviser identifier and a tax accountant identifier.
Correspondence between the tax accountant identifier and the advisor information including the second advisor identifier and access information when a tax accountant invitation instruction and a confirmation instruction having the same second advisor identifier and tax accountant identifier are received. A program for constructing the advisory destination management information indicating the above and further functioning as a second advisory destination registration unit stored in the advisory destination management information storage unit .

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