JP6912841B2 - Voucher judgment device, accounting processing device, voucher judgment program, voucher judgment system and voucher judgment method - Google Patents

Description

The present invention relates to a voucher determination device, an accounting processing device, a voucher determination program, a voucher determination system, and a voucher determination method.

As a method of deducting the purchase tax amount of consumption tax, it has been decided that the so-called "invoice system", which is a method of storing qualified invoices, will be introduced from October 1, 2023 in the home country. Under the invoice system, the storage of "qualified invoices" issued by "qualified invoice issuing business operators" who are taxable businesses that have applied for and registered with the tax office chief is a requirement for purchase tax credits.
The qualified invoice issuing business operator on the seller side issues the qualified invoice at the request of the other party of the transaction (limited to the taxable business operator), except in certain cases where it is difficult to issue the qualified invoice, etc. There is an obligation to issue and to keep a copy of the eligible invoice issued.
In addition, the buyer side is required to keep the books and invoices containing certain items, except in certain cases where it is difficult to receive qualified invoices, etc., as a requirement for purchase tax credit.

As an application in consideration of the above-mentioned invoice system, for example, an image acquisition unit that acquires an image in which a document in which "amount of money for each item in a monetary transaction and a transaction identifier for identifying the monetary transaction" is captured is captured. A list of credit data including the reading unit that reads the amount of money and the transaction identifier for each item from the image, the image, and the amount of money and the transaction identifier for each item read by the reading unit. Based on the debt data and the storage unit that stores the debt data list, which is a list of debt data including the amount of money for each item and the transaction identifier read by the reading unit. The deposit information acquisition unit that acquires the deposit information including the deposit amount based on the transfer process performed by the first external device and the transaction identifier, and the transaction identifier that is the same as the transaction identifier based on the transfer process are stored in the storage. A collation that searches in the debt data included in the debt data list stored in the department and collates the amount included in the debt data corresponding to the searched transaction identifier with the deposit amount based on the remittance processing. A credit / debt management device including a department and a debt management device ”is disclosed (see Patent Document 1).

Japanese Unexamined Patent Publication No. 2018-151698

When the invoice system is introduced in the home country, it will be required to save the data of qualified invoices. Then, the qualified invoice for storing this data is required to have a prescribed description. In the device described in Patent Document 1, although the invoice image is stored, no particular check is performed as to whether or not the invoice has a defined description. Therefore, it is possible that the invoice image to be saved is not a "qualified invoice" or the like that meets the requirements for purchase tax credit.

Therefore, an object of the present invention is to provide a voucher determination device, an accounting processing device, a voucher determination program, a voucher determination system, and a voucher determination method for determining eligibility for an eligibility invoice.

The present invention solves the above problems by the following solutions.
The first invention is a text conversion means for converting a plurality of characters included in voucher data related to an invoice including a slip and a receipt into text, and specific information and predetermined information from the plurality of characters converted into text by the text conversion means. When the information reading means for reading a character string and the information reading means can read at least one of the specific information and the predetermined character string, the business name of the business operator and the business operator are identified. By the database information acquisition means for acquiring the business name and the business identification information based on the description information from the business database associated with the business identification information which is the identification information to be used, and the database information acquisition means. Voucher determination including the voucher determination means for determining the eligibility of the voucher data by collating the acquired business name and the business identification information with the plurality of characters converted into text by the text conversion means. It is a device.
According to the second invention, in the voucher determination device of the first invention, the information reading means reads the specific information, and when the specific information cannot be read, reads the predetermined character string and the database information acquisition means. The voucher determination means is provided with a first confirmation means for confirming whether or not the business identification information acquired by the above is included in the plurality of characters converted into text by the text conversion means, and the voucher determination means is confirmed by the first confirmation means. It is a voucher determination device that determines that the voucher data is qualified when it is possible, and determines that the voucher data is ineligible when it cannot be confirmed.
In the third invention, when the specific information is read by the information reading means in the voucher determination device of the second invention, the business name acquired by the database information acquisition means is converted into text by the text conversion means. A second confirmation means for confirming whether or not the data is included in the plurality of characters is provided, and the voucher determination means determines that the voucher data is eligible when it can be confirmed by the second confirmation means. It is a voucher determination device that determines that the voucher data is ineligible when it cannot be confirmed.
The fourth invention is a designated character string reading means for reading a designated character string from the plurality of characters converted into text by the text conversion means in any of the voucher determination devices from the first invention to the third invention. The information reading means is a voucher determination device that reads a character string following the designated character string read by the designated character string reading means as the specific information.
A fifth invention is in any of the voucher determination devices from the first invention to the fourth invention, wherein the information reading means includes a designated alphabetic character from the plurality of characters converted into text by the text-forming means. It is a voucher determination device that reads the specific information composed of a number string following the designated alphabetic character.
A sixth invention is in any of the voucher determination devices from the first invention to the fifth invention, wherein the information reading means determines from the end the plurality of characters converted into text by the text-forming means. It is a voucher determination device that reads the predetermined character string including the character of.
According to the seventh invention, in any of the voucher determination devices from the first invention to the sixth invention, the voucher determination means could not read both the specific information and the predetermined character string by the information reading means. In this case, it is a voucher determination device that determines that the voucher data is ineligible.
The eighth invention is the first learning in which at least the combination of the business identification information and the attribute information for identifying the business name is learned in any of the voucher determination devices from the first invention to the seventh invention. Confirmation by the business operator identification information confirmation means and the business operator identification information confirmation means for confirming that the combination of the model and the specific information and the predetermined character string is equal to the classification by the first learning model by the information reading means. It is a voucher determination device including a confirmation result output means for outputting the result to a display device.
According to the ninth invention, in the voucher determination device of the eighth invention, the confirmation receiving means for receiving the confirmation data for the output of the confirmation result by the confirmation result output means and the confirmation data received by the confirmation receiving means are used. It is a voucher determination device including a learning means for learning a first learning model.
The tenth invention is a feature of any of the voucher determination devices from the first invention to the ninth invention regarding the presence or absence of at least description items according to the type of voucher data and the combination of transaction date or business type of the business operator. The voucher determination means is a voucher determination device that determines the eligibility of the voucher data using the second learning model.
The eleventh invention comprises a third learning model in which at least the characteristics of the presence or absence of description items depending on the type of voucher data are learned in any of the voucher determination devices from the first invention to the ninth invention. The voucher determination means is a voucher determination device that determines the eligibility of the voucher data using the third learning model.
The twelfth invention is an accounting processing device including any of the voucher determination devices from the first invention to the eleventh invention, and the voucher data determined to be eligible by the voucher determination means and a journal entry. It is an accounting processing device provided with a journal association means for associating data with data.
The thirteenth invention includes a purchase tax credit confirmation means for confirming whether or not a purchase tax credit is permitted for the voucher data in the accounting processing apparatus of the twelfth invention, and the journal association means is provided. Even if the voucher data is determined to be ineligible by the voucher determination means, if it is confirmed by the purchase tax credit confirmation means that the purchase tax credit is permitted, the voucher data and the above An accounting device that associates with journal data.
The fourteenth invention comprises a fourth learning model in which the accounting apparatus of the thirteenth invention has learned the characteristics of at least the presence or absence of items to be described according to the type of voucher data and the conditions for whether the purchase tax credit is permitted. The purchase tax credit confirmation means is an accounting processing device that determines whether or not the purchase tax credit is permitted by using the fourth learning model.
The fifteenth invention is a voucher determination program for operating a computer as any of the voucher determination devices from the first invention to the eleventh invention.
The sixteenth invention is communicably connected to any of the voucher determination devices from the first invention to the eleventh invention and the voucher determination device to generate the voucher data which is image data from the invoice. It is a voucher judgment system including an imaging device.
According to the seventeenth invention, a computer reads a specific information and a predetermined character string from the text-converted characters and a text-converting step of converting a plurality of characters included in the voucher data in which a slip or a receipt is imaged into text. When the information reading step and the description information which is at least one of the specific information and the predetermined character string are read, the business name of the business operator and the business operator identification information which is the identification information for identifying the business operator. A database information acquisition step for acquiring the business name and the business identification information based on the above-mentioned information from the business database associated with, the acquired business name and the business identification information, and a text. This is a voucher determination method including a voucher determination step of collating the plurality of characters that have been converted to determine the eligibility of the voucher data.

According to the present invention, it is possible to provide a voucher determination device, an accounting processing device, a voucher determination program, a voucher determination system, and a voucher determination method for determining eligibility for an eligibility invoice.

It is a figure which shows the whole structure of the accounting processing system which concerns on this embodiment. It is a figure which shows the functional block of the accounting processing apparatus which concerns on this embodiment. It is a figure which shows the example of the voucher data storage part of the accounting processing apparatus which concerns on this embodiment. It is a figure which shows the example of the journal data storage part of the accounting processing apparatus which concerns on this embodiment. It is a figure which shows the example of the company master of the accounting processing apparatus which concerns on this embodiment. It is a flowchart which shows the voucher data processing in the accounting processing apparatus which concerns on this embodiment. It is a flowchart which shows the qualification confirmation processing in the accounting processing apparatus which concerns on this embodiment. It is a figure which shows the example of the voucher data used in the accounting processing apparatus which concerns on this embodiment. It is a flowchart which shows the registration number confirmation processing in the accounting processing apparatus which concerns on this embodiment.

Hereinafter, embodiments for carrying out the present invention will be described with reference to the drawings. It should be noted that this is only an example, and the technical scope of the present invention is not limited to this.

(Embodiment)
<Overall configuration of accounting system 100>
FIG. 1 is a diagram showing an overall configuration of an accounting processing system 100 according to the present embodiment.
FIG. 2 is a diagram showing a functional block of the accounting processing device 1 according to the present embodiment.
FIG. 3 is a diagram showing an example of a voucher data storage unit 32 of the accounting processing device according to the present embodiment.
FIG. 4 is a diagram showing an example of the journal data storage unit 33 of the accounting processing device according to the present embodiment.
FIG. 5 is a diagram showing an example of a company master 34 of the accounting processing apparatus according to the present embodiment.

The accounting processing system 100 (voucher judgment system) shown in FIG. 1 is a business application program (hereinafter referred to as an application program) in which the accounting processing device 1 (voucher judgment device) of an accounting office requested by an advisor is used. Is simply called a "program") to perform accounting processing.
The accounting processing system 100 includes an accounting processing device 1, a business operator DB (database) 4, and a scanner 5 (imaging device). Then, the accounting processing device 1 and the scanner 5 are communicably connected to each other. Further, the accounting processing device 1 and the business operator DB4 are connected by a communication line such as an Internet line.

The accounting processing device 1 is, for example, a device provided in an accounting office and performing various accounting processing. The accounting processing device 1 performs a plurality of business processing corresponding to various accounting processing.
The accounting processing device 1 is composed of, for example, a server 1a and a plurality of terminals 1b. The server 1a performs processing based on the operation data received from the terminal 1b. The plurality of terminals 1b are terminals operated by, for example, a person in charge of business processing of an accounting office (hereinafter, also referred to as “user” or “staff”).

Note that, in FIG. 1, the accounting processing device 1 is described as being composed of a server 1a and a terminal 1b, but this is an example. The accounting device 1 may be composed of, for example, one stand-alone computer (PC). Further, the accounting processing device 1 may be a workstation (WS) composed of a plurality of PCs.
Further, the accounting processing device 1 may be not in the accounting office but in the consulting company, in the company providing services such as outsourcing, or in the cloud service. For example, the terminal 1b does not necessarily have to be provided in the accounting office, and includes a terminal of a staff member who works on the go or at home, and a terminal of a staff member who is outsourced.
Further, in addition, the accounting processing device 1 may be composed of only a server or a plurality of servers, and may be a server of an accounting office, or may store accounting files of a plurality of companies (employees). It may be an IDC (Internet Data Center) server that provides management services.

Further, the accounting processing device 1 may be a virtual machine or a cloud whose substance is virtualized.
Furthermore, when the head office or the like of a company performs financial management for each department or each branch (employee) or the like, the accounting processing device 1 may be a server in the company.
The accounting processing device 1 may be a device that exclusively performs the processing of the present invention, or the device that performs accounting processing has the function of the accounting processing device 1 as one of various functions. May be good.

The business operator DB4 is a database under the jurisdiction of the National Tax Agency. The business operator DB4 stores at least the business operator name and the registration number as information on the qualified invoicing business operator.
A qualified invoice issuing business operator has submitted a "registration application for a qualified invoicing business operator" to the tax office chief and has been registered, and is a taxable business operator with a corporate number, a sole proprietorship, or no personality. It is a taxable business such as a corporation.
The registration number is identification information that identifies a qualified invoicing business operator. The registration number consists of a corporate number or a 13-digit number followed by a number starting with "T".
Normally, the business operator DB4 is connected via an internet line or the like, but if it is difficult to always connect, the business operator DB4 may be copied to the accounting processing device 1 and used.

The scanner 5 is, for example, a device provided in an accounting office that reads an invoice 6 held by an adviser and generates voucher data that is an image of the invoice 6.
The invoice 6 includes, for example, a slip, a receipt, a receipt, a delivery note, and the like, in addition to the one described in the “invoice”.
The invoice 6 held by the adviser is delivered to the accounting office, for example, by mail from the adviser or by the person in charge of the adviser. In addition, when the person in charge (staff) of the accounting office visits the adviser, he / she may receive the invoice 6 held by the adviser, or when he / she visits the adviser, the invoice held by the adviser. 6 may be subjected to the imaging process described later using a mobile terminal or the like.

<Accounting device 1>
As shown in FIG. 2, the accounting processing device 1 includes a control unit 10, a storage unit 30, an input unit 37, a display unit 38, and a communication unit 39. According to the configuration of the accounting processing device 1 of FIG. 1, the server 1a corresponds to the control unit 10, the storage unit 30, and the communication unit 39, and the terminal 1b corresponds to the input unit 37 and the display unit 38. do.
The control unit 10 is a CPU (central processing unit) that controls the entire accounting processing device 1. The control unit 10 appropriately reads and executes the OS (operating system) and the application program stored in the storage unit 30 to cooperate with the above-mentioned hardware and execute various functions.

The control unit 10 includes a voucher data reception unit 11, a text processing unit 12 (text conversion means), a qualification confirmation processing unit 13, a purchase tax credit confirmation unit 20 (purchase tax credit confirmation means), and a journal association unit. 21 (journal association means) is provided.
The voucher data receiving unit 11 receives the voucher data, which is the image data of the invoice 6, generated by the scanner 5 that has captured the invoice 6, for example, by receiving the voucher data from the scanner 5. Here, the number of voucher data received by the voucher data reception unit 11 is not limited. For example, the voucher data receiving unit 11 may accept voucher data for one invoice 6, or may accept a plurality of voucher data corresponding to a plurality of invoices 6.

Further, the voucher data is not limited to the one acquired from the scanner 5 held in the accounting office. The voucher data receiving unit 11 may receive voucher data directly from the adviser, for example, by using a portable storage medium such as a USB (Universal Serial Bus) memory. Further, the voucher data receiving unit 11 may receive voucher data by, for example, transmitting voucher data from a terminal of an advisor (not shown) to a server 1a or a terminal 1b of an accounting office via a communication network. In this case, at the adviser, for example, after acquiring the voucher data using the scanner 5, the terminal of the adviser transmits the voucher data (by a method such as e-mail attachment or file transfer). Further, the voucher data is not limited to the one imaged by the scanner 5. The voucher data reception unit 11 captures the invoice 6 with the imaging function of, for example, a camera (imaging device) including a digital camera and a video camera, and a mobile terminal (imaging device) including a mobile phone and a smartphone. Then, the voucher data may be obtained. In addition, the processing of imaging and image transmission may be performed by the person in charge (staff) of the accounting office, or may be performed by the person in charge (employee, etc.) of the adviser.

Then, the voucher data receiving unit 11 stores the received voucher data in the voucher data storage unit 32 (described later) in association with the voucher ID (IDentification). The voucher data storage unit 32 is provided, for example, by the server 1a of the accounting office. Here, the storage location of the voucher data is not limited to the server 1a of the accounting office. It may be a server on the cloud (including a virtual server).

The text processing unit 12 converts the voucher data received by the voucher data receiving unit 11 into text to obtain text data composed of a plurality of characters. Specifically, the text processing unit 12 acquires text data from the voucher data by performing character recognition processing using OCR (Optical Character Reader) on the voucher data. The character recognition process may be performed by using a known method.

The eligibility confirmation processing unit 13 performs a process of confirming whether or not the voucher data received by the voucher data reception unit 11 satisfies the description requirement as a “qualified invoice”.
The eligibility confirmation processing unit 13 includes an information reading unit 14 (information reading means, designated character string reading means), a DB information acquisition unit 15 (database information acquisition means), an identification information confirmation unit 16 (first confirmation means), and the like. It includes a name confirmation unit 17 (second confirmation means) and a voucher determination unit 18 (voucher determination means).

The information reading unit 14 acquires various types of information from the voucher data. Specifically, the information reading unit 14 first reads the registration number of the qualified invoicing business operator from the text data obtained by the text processing unit 12. Then, when the registration number cannot be read, the information reading unit 14 reads the business name of the qualified invoicing business operator. If the registration number cannot be read or the business name cannot be read, information that identifies the business such as a telephone number, a facsimile number, or an address may be read.

More specifically, the information reading unit 14 searches for a character string (designated character string) described as "registration number", and reads the character string following the "registration number" as a registration number (specific information). May be good. Further, the information reading unit 14 may search for the character (designated alphabetic character) of "T" and read the information composed of "T" and the number string following "T" as the registration number. Further, the information reading unit 14 may read the registration number by performing either of the above two methods.

Next, the information reading unit 14 searches forward from the end of the text data obtained by, for example, the text processing unit 12, and represents, for example, the type of company such as "Co., Ltd." or "Co., Ltd." A character string including a term (predetermined character) may be read as a business name (predetermined character string). Here, the information reading unit 14 searches from the end of the text data in the forward direction because most of the business names of the qualified invoicing business operators are described in the lower part of the voucher data.
The voucher data may include the name of the business operator of the other party to whom the documents are delivered. Therefore, when there are two read character strings, the information reading unit 14 is, for example, a character string including a term (predetermined character) indicating the type of the company and does not include "middle" at the end. It may be a business name to read.

When the DB information acquisition unit 15 reads the description information which is at least one of the registration number and the business name by the information reading unit 14, the DB information acquisition unit 15 refers to the business DB 4 and the registration number of the business DB 4 based on the description information. And acquire the business name.
Specifically, when the DB information acquisition unit 15 reads the registration number by the information reading unit 14, the DB information acquisition unit 15 acquires the business name associated with the registration number from the business operator DB 4.
Further, when the business name is read by the information reading unit 14, the DB information acquisition unit 15 assigns a registration number associated with the business name of the business DB4 that is the same as or similar to the business name. Obtained as business identification information.

Here, the DB information acquisition unit 15 first acquires the registration number associated with the business name of the business DB4, which is the same as the read business name, as the business identification information, and then identifies the business as described below. The processing by the information confirmation unit 16 may be performed. Then, when the business identification information is not included in the text data as a result of the processing by the identification information confirmation unit 16, the DB information acquisition unit 15 is the business operator of the business operator DB4 similar to the read business operator name. The registration number associated with the name may be further acquired as the business identification information and processed by the identification information confirmation unit 16. Here, the similar range can be set as appropriate. For example, those in which one character is different may be similar, the difference in the presence or absence of voiced sound or semi-voiced sound, and the difference in whether or not it is a sokuon may be similar. Further, a name reminiscent of a business operator such as an abbreviation or a common name of a business operator, or an abbreviated notation such as "Co., Ltd." (Co., Ltd.) or "(Yes)" (limited company) may be similar. Whether or not the business identification information is included in the text data is determined not only by the same or similar business name, but also by the business name, if the business name alone cannot be used, the business operator such as a telephone number, a facsimile number, or an address. The information that identifies the above may also be used as the business identification information. Further, the business identification information may be obtained by combining the business name and the information for identifying the business such as the telephone number, the facsimile number and the address.

When the business name is read by the information reading unit 14, the identification information confirmation unit 16 confirms (verifies) whether or not the business identification information acquired by the DB information acquisition unit 15 is included in the text data.
When the registration number is read by the information reading unit 14, the name confirmation unit 17 confirms (verifies) whether or not the business name acquired by the DB information acquisition unit 15 is included in the text data.

When the voucher determination unit 18 can confirm that the business identification information is included in the text data by the identification information confirmation unit 16, the voucher determination unit 18 determines that the voucher data is eligible. On the other hand, the voucher determination unit 18 determines that the voucher data is ineligible when the identification information confirmation unit 16 confirms that the business identification information is not included in the text data.
Further, the voucher determination unit 18 determines that the voucher data is eligible when the name confirmation unit 17 can confirm that the business name is included in the text data. On the other hand, if the name confirmation unit 17 confirms that the business name is not included in the text data, the voucher determination unit 18 determines that the voucher data is ineligible.
Here, when the DB information acquisition unit 15 reads both the registration number and the business name by the information reading unit 14, the voucher determination unit 18 gives priority to the processing by the name confirmation unit 17.

Further, the voucher determination unit 18 determines that the voucher data is ineligible when neither the registration number nor the business name can be read by the information reading unit 14.
Further, the voucher determination unit 18 determines that the voucher data is ineligible when neither the registration number of the business operator DB4 nor the business operator name can be acquired by the DB information acquisition unit 15 based on the described information. ..

The purchase tax credit confirmation unit 20 confirms whether or not the purchase tax credit is permitted for the voucher data determined to be ineligible by the voucher determination unit 18. The purchase tax credit confirmation unit 20 confirms that the purchase tax credit is permitted for some of the voucher data determined to be ineligible. Here, a part is, for example, (1) a case where a purchase tax credit is permitted by preserving only the books, and a person who is engaged in an antique business, a pawn shop, or a building transaction business is a qualified invoicing business operator. Transactions to purchase inventories from non-employees, business trip expenses, accommodation expenses, daily allowances, commuting allowances, etc. that are normally deemed necessary to be paid to employees, etc. In addition, (2) when a qualified invoice with an estimated amount is issued, and (3) even if the issuance is not received, electricity, gas, tap water supply, maintenance and inspection of machinery, etc., lawyer advisory contract Purchase tax credits are also permitted for transactions in which taxable assets are continuously transferred, such as based on contracts, and there is a high probability that a qualified invoice will be issued when the amount is fixed. Furthermore, once in (4) "Transportation of passengers by public transportation (ships, buses, railroads, etc.)" or "Transfer of taxable assets (purchase of goods and services) performed by vending machines and automatic services", etc. Transactions where the tax-included value of the transaction is less than 30,000 yen, or it is difficult to issue a qualified invoice such as "Postal service for postal stamps (sending postcards and envelopes issued at postal posts, etc.)" ( 5) "Period before the introduction of the qualified invoice storage method" and "Taxable purchase of less than 30,000 yen (including tax)" and "When there is an unavoidable reason for not receiving the invoice" Also, purchase tax deduction is allowed. The above are exempt from the obligation to issue a qualified invoice for voucher data. As described above, the items for which the purchase tax credit is permitted are predetermined ones, and the conditions for which the purchase tax credit is permitted may be stored in the storage unit 30.

The purchase tax credit confirmation unit 20 confirms whether or not the purchase tax credit is permitted by determining whether the above conditions (1) to (5) are satisfied. As for the judgment, visual confirmation may be performed, or the automatically judged one may be visually confirmed, and the result corrected by visual confirmation and the conditions used for the judgment (“the process of (1) to (5) above By feeding back (learning) the combination of "whether one or more conditions for tax credits are allowed" and "information on business partners and transaction details, etc."), it is possible to determine whether or not purchase tax credits are allowed. Learning of determination processing using artificial intelligence (AI) or the like may be performed. The purchase tax credit determination learning model (fourth learning model), which is a classifier, may be stored in the learning model storage unit (not shown).
Specifically, the purchase tax credit confirmation unit 20 prepares the voucher data by learning processing by AI using the purchase tax credit judgment learning model that learns the result corrected by visual confirmation and the conditions used for the judgment. Determine if tax credits are allowed. Then, the purchase tax credit confirmation unit 20 further learns the eligibility determination learning model using these determination results. By doing so, the accuracy of the automatic determination can be improved.

The journal association unit 21 associates the voucher data with the journal data when the voucher determination unit 18 determines that the voucher data is eligible. Further, even if the voucher determination unit 18 determines that the voucher data is ineligible, the journal association unit 21 confirms that the purchase tax credit is permitted by the purchase tax credit confirmation unit 20. Regarding the data, the voucher data is associated with the journal data that satisfies the items entered in the books.
More specifically, the journal association unit 21 associates the voucher ID of the voucher data with the journal data stored in the journal data storage unit 33, including the journal data satisfying the items described in the books, for example.
The journal data is created by a known technique based on the voucher data. For example, when the control unit 10 of the accounting processing device 1 executes the journalizing program 31b (described later) to display the voucher data on the screen and then the user instructs the import processing, the journal data is displayed from the voucher data. It is generated and stored in the journal data storage unit 33. The control unit 10 of the accounting processing device 1 may edit the journal data after that.

The storage unit 30 is a storage area for a hard disk, a semiconductor memory element, or the like for storing programs, data, and the like necessary for the control unit 10 to execute various processes.
The storage unit 30 includes a program storage unit 31, a voucher data storage unit 32, a journal data storage unit 33, and a company master 34.

The program storage unit 31 is a storage area for storing various programs. The program storage unit 31 stores the voucher determination program 31a and the journal entry program 31b.
The voucher determination program 31a is an application program for executing various functions performed by the control unit 10 described above.

The journal program 31b is a program that performs a process of generating journal data based on voucher data. The journal data generated by the journal program 31b is stored in the journal data storage unit 33.
In this example, the voucher determination program 31a and the journal entry program 31b are described as separate programs, but the various functions described above may be executed by one program. Further, the voucher determination program 31a and the journal entry program 31b may be further subdivided into separate programs.

The voucher data storage unit 32 is a storage area for storing voucher data received by the voucher data reception unit 11.
The voucher data storage unit 32 shown in FIG. 3 stores data related to voucher data in association with a voucher ID that identifies voucher data corresponding to one invoice 6. For example, the voucher data storage unit 32 uses the voucher ID as a key to set the processing date, the image registration destination, the registration number, the issuer name, the eligibility determination flag, the purchase tax credit flag, and the journal ID. Remember.

The voucher ID is identification information that identifies the voucher data. The control unit 10 of the accounting processing device 1 may assign a voucher ID when receiving voucher data.
The processing date is the date on which the voucher data was received.
The image registration destination indicates the position information (address) of the voucher data storage unit 32 that stores the voucher data.
The registration number and the issuing business name are the registration number and the business name read from the voucher data. If it cannot be read from the voucher data, the item may be blank.
The eligibility determination flag is a flag that sets that the voucher data is eligible (including being exempt from the obligation to issue an eligibility invoice). The eligibility determination flag may be set to, for example, a blank as an initial value, and "1" may be set when it is determined to be eligibility.
The purchase tax credit flag is a flag that sets that the voucher data is subject to the purchase tax credit. The purchase tax credit flag may be set to "1" as an initial value, for example, when a blank is set and it is determined that the purchase tax credit is subject to the purchase tax credit.
The journal ID is the identification information of the journal data associated by the processing of the journal association unit 21.

The journal data storage unit 33 is a storage area for storing journal data using the journal ID that identifies the journal data as a key.
The journal data storage unit 33 shown in FIG. 4 stores the date, the company ID, the debit data, the credit data, the description, and the voucher ID in association with the journal ID that identifies the journal data. ing. Here, the date is the date of occurrence of the journal data and is the same as the date included in the voucher data. The company ID is identification information that identifies an advisor or the like. Debit data includes debit accounts and debit amounts. Credit data includes credit accounts and credit amounts. The abstract is a supplement to the subject. The voucher ID is identification information that identifies the voucher data that is the source of the journal data.

In addition, the journal data that satisfies the items entered in the books is the journal data, in which the date is the date of the taxable purchase and the debit amount is the amount of consideration paid for the taxable purchase. The name or name of the other party to the taxable purchase (business name) and the content of the assets or services related to the taxable purchase (to the effect that it is related to the transfer of assets subject to mitigation, etc.) are shown in the tax classification (not shown. Tax classification). Is the tax rate of the consumption tax of the debit amount and the credit amount.) Or the journal data that describes "* indicates that it is subject to the reduced tax rate".

As an example of the name or name of the other party of taxable purchase (business name) and the content of assets or services related to taxable purchase (that it is related to the transfer of assets subject to mitigation, etc.), the description is "△△ ( For November Co., Ltd. * Food items are listed, and "8%" or "Display of (*: Items subject to reduced tax rate)" is listed in the tax category, and "△△ Co., Ltd. 11" is listed in the description. Monthly stationery "and" 10% "in the tax category. The "*" is a reduced tax rate mark, but the reduced tax rate mark is not limited to "*".

The company master 34 stores company information using the company ID as a key. In the company master 34, as shown in FIG. 5 (A), in addition to the case where the accounting firm uses the accounting processing system 100 for a plurality of advisors, as shown in FIG. 5 (B), the company It also supports the case of using it for each head office (including between head office branch offices and head office sales offices). In the company master 34 shown in FIG. 5A, the company ID is identification information for identifying the adviser. Further, in the company master shown in FIG. 5B, the company ID is identification information that identifies the head office and branch office of the company. The company master 34 is not limited to the items shown in FIGS. 5A and 5B.

The input unit 37 in FIG. 2 is an input device such as a keyboard or a mouse. Further, the input unit 37 may be a touch panel or pen input.
The display unit 38 is a display device composed of an LCD (liquid crystal display) or the like.
The communication unit 39 is, for example, an interface for communicating with an external device such as a business operator DB4 via a scanner 5 or a communication network.
The computer referred to in the present invention refers to an information processing device including a control unit, a storage device, and the like, and the accounting processing device 1 is an information processing device including a control unit 10, a storage unit 30, and the like. Included in the computer concept of.

<Processing of accounting processing device 1>
Next, the processing by the accounting processing apparatus 1 will be described.
FIG. 6 is a flowchart showing voucher data processing in the accounting processing device 1 according to the present embodiment.
FIG. 7 is a flowchart showing the eligibility confirmation process in the accounting processing device 1 according to the present embodiment.
FIG. 8 is a diagram showing an example of voucher data 60 used in the accounting processing apparatus 1 according to the present embodiment.
FIG. 9 is a flowchart showing a registration number confirmation process in the accounting processing device 1 according to the present embodiment.

The voucher data processing described with reference to FIG. 6 is performed at the accounting office, for example, at the timing when the invoice 6 is received from the adviser to the accounting office, or at a regular timing such as once a month. Is. The voucher data processing can be performed on one invoice 6 or collectively on a plurality of invoices 6.

When the user of the accounting office activates the voucher determination program 31a stored in the accounting processing device 1, the control unit 10 of the accounting processing device 1 outputs an initial screen (not shown) to the display unit 38. Then, the user of the accounting office selects or inputs an adviser from the initial screen, and in step S 11 of FIG. 6 (hereinafter, simply referred to as “S”) 11, the control unit 10 of the adviser Accept the designation.

When the control unit 10 receives the designation of the adviser, the control unit 10 then outputs, for example, a screen instructing the scanner 5 to capture the invoice 6 to the display unit 38, so that the user can invoice the designated adviser. 6 is read by the scanner 5. Since the scanner 5 reads the invoice 6, generates the voucher data, and transmits the voucher data to the accounting processing device 1, the control unit 10 (voucher data receiving unit 11) transmits the voucher data from the scanner 5 in S12. Accept the voucher data. The control unit 10 receives the voucher data generated for each invoice 6. For example, if the number of invoices 6 read by the scanner 5 is one, the voucher data is one, and if the number of invoices 6 is a plurality of invoices 6, the number of voucher data is plural.
Then, the control unit 10 (voucher data receiving unit 11) assigns an authentication ID and stores the received authentication data in the voucher data storage unit 32.
In S13, the control unit 10 performs the eligibility confirmation process.

Here, the eligibility confirmation process will be described with reference to FIG.
In S21 of FIG. 7, the control unit 10 analyzes the voucher data and acquires various information from the voucher data. Specifically, the control unit 10 (text processing unit 12) acquires text data from the voucher data by performing character recognition processing on the voucher data. Then, the control unit 10 (information reading unit 14) searches for text data and acquires various types of information. The various types of information refer to, for example, information that identifies a business operator such as a registration number, a business operator name, a telephone number, a facsimile number, and an address of a qualified invoicing business operator.

Here, various types of information will be described based on specific examples.
FIG. 8 is an example of the voucher data 60 generated from the invoice 6.
The voucher data 60 includes delivery destination information 61, transaction date 62, transaction item 63, item mark 64, mark explanation 65, total consideration 66, consumption tax amount 67, and qualified invoice issuance information 68. include.
The delivery destination information 61 is the business name of the business operator to which the documents are delivered.
The transaction date 62 is the date of the actual transaction.
The transaction item 63 indicates the transaction content.
The item mark 64 is attached when the transaction item 63 is an item subject to the reduced tax rate, and is given in the vicinity of the transaction content indicated by the transaction item 63.
The mark description 65 explains the meaning of the item mark 64.
The total consideration 66 indicates the total consideration for each tax rate and the applicable tax rate.
The consumption tax amount 67 indicates the consumption tax amount once for each tax rate per invoice.
The qualified invoice issuance information 68 is the business name and registration number of the qualified invoice issuing business operator.

In S22 of FIG. 7, the control unit 10 updates the voucher data storage unit 32 based on the acquired information. Specifically, the registration number and the business name obtained from the text data of the authentication data are stored in the voucher data storage unit 32.
In S23, the control unit 10 (information reading unit 14) determines whether or not the registration number has been read based on the text data obtained from the voucher data. The registration number is information included in the qualified invoice issuance information 68 of FIG. When the registration number is read (S23: YES), the control unit 10 shifts the process to S24. On the other hand, when the registration number cannot be read (S23: NO), the control unit 10 shifts the process to S25.

For example, the control unit 10 (information reading unit 14) searches for the character string described as "registration number" from the text data, and searches for the character string "T123456789123" (see FIG. 8) following the "registration number". It can be read as a registration number. Further, the control unit 10 (information reading unit 14) searches for the character "T" from the text data, and obtains information composed of the "T" and the number string "123456789123" following the "T". It can be read as a registration number.

In S24, the control unit 10 performs a registration number confirmation process. This process is a process for confirming that the read registration number is a legitimate registration number existing in the business operator DB4 and determining the eligibility of the voucher data.

Here, the registration number confirmation process will be described with reference to FIG.
In S31 of FIG. 9, the control unit 10 (DB information acquisition unit 15) refers to the business operator DB4 and determines whether or not the read registration number exists in the business operator DB4. When the registration number exists in the business operator DB4 (S31: YES), the control unit 10 shifts the process to S32. On the other hand, when the registration number does not exist in the business operator DB4 (S31: NO), the control unit 10 shifts the process to S35.

In S32, the control unit 10 (DB information acquisition unit 15) refers to the business operator DB4 and acquires the business operator name associated with the registration number from the business operator DB4.
In S33, the control unit 10 (name confirmation unit 17) determines whether or not the acquired business name is included in the text data obtained from the voucher data. When the business name is included (S33: YES), the control unit 10 shifts the process to S34. On the other hand, when the business operator name is not included (S33: NO), the control unit 10 shifts the process to S35.

In S34, the control unit 10 (voucher determination unit 18) determines that the voucher data is eligible. After that, the control unit 10 shifts the processing to S14 of FIG.
On the other hand, in S35, the control unit 10 (voucher determination unit 18) determines that the voucher data is ineligible. After that, the control unit 10 shifts the processing to S14 of FIG.

In S25 of FIG. 7, the control unit 10 (information reading unit 14) determines whether or not the business operator name can be read based on the text data obtained from the voucher data. When the business operator name is read (S25: YES), the control unit 10 shifts the process to S26. On the other hand, when the business operator name cannot be read (S25: NO), the control unit 10 shifts the process to S29.

The control unit 10 (information reading unit 14) searches, for example, from the end of the text data in the forward direction, and includes terms and abbreviations indicating the type of company such as "Co., Ltd." and "Co., Ltd." The character string may be read as the business name. At that time, when the control unit 10 (information reading unit 14) reads a plurality of character strings including terms representing the type of company such as "Co., Ltd." and "Co., Ltd.", it represents, for example, the type of company. A character string that includes terms and does not include "middle" at the end may be used as the business name.

In S26, the control unit 10 (DB information acquisition unit 15) refers to the business operator DB4 and uses the registration number associated with the business operator name that is the same as or similar to the read business operator name as the business operator identification information. Obtained from the person DB4.
In S27, the control unit 10 (identification information confirmation unit 16) determines whether or not the text data obtained from the voucher data includes the business identification information. When the business identification information is included (S27: YES), the control unit 10 shifts the process to S28. On the other hand, when the business identification information is not included (S27: NO), the control unit 10 shifts the process to S29.

In S28, the control unit 10 (voucher determination unit 18) determines that the voucher data is eligible. After that, the control unit 10 shifts the processing to S14 of FIG.
On the other hand, in S29, the control unit 10 (voucher determination unit 18) determines that the voucher data is ineligible. After that, the control unit 10 shifts the processing to S14 of FIG.

In S14 of FIG. 6, the control unit 10 determines whether or not the voucher data to be processed is eligible as a result of the determination described above. If the voucher data is eligible (S14: YES), the control unit 10 shifts the process to S15. On the other hand, if the voucher data is not qualified (S14: NO), the control unit 10 shifts the process to S16.
In S15, the control unit 10 sets the eligibility determination flag of the voucher data storage unit 32 to "1". After that, the control unit 10 shifts the processing to S18.

In S16, the control unit 10 (purchase tax credit confirmation unit 20) determines whether or not the transaction related to the voucher data is a transaction for which the purchase tax credit is permitted. For example, the control unit 10 registers the items described in the transaction for which the purchase tax credit is permitted in the storage unit 30 as a table (not shown), and refers to the table to perform the transaction for which the purchase tax credit is permitted. You may decide whether or not. If the transaction allows the purchase tax credit (S16: YES), the control unit 10 shifts the processing to S17. On the other hand, if the transaction does not allow the purchase tax credit (S16: NO), the control unit 10 ends this process.

In S17, the control unit 10 sets the purchase tax credit flag to “1”.
In S18, the control unit 10 (journal association unit 21) performs the association process with the journal data. The control unit 10 associates the voucher data with the journal data corresponding to the voucher data to be processed by, for example, storing the voucher ID of the voucher data to be processed in the journal data based on the voucher data. After that, the control unit 10 ends this process.

As described above, according to the accounting processing system 100 of the present embodiment, there are the following effects.
(1) The accounting processing device 1 acquires the registration number required for the qualified invoice and the business name of the qualified invoice issuing business operator from the voucher data which is the image data of the invoice 6, and the qualified invoice issuing business operator. The eligibility of the voucher data is determined by confirming (verifying) the acquired information with reference to the business operator DB4 in which the information of the above is registered.
Therefore, by using the voucher data as input data, it is possible to confirm the authenticity of the qualified invoice, such as whether or not the voucher data is eligible as a qualified invoice.
Further, since the registration number and the business name are confirmed by referring to the business DB4, the authenticity of the qualified invoice can be confirmed including whether or not the combination of the registration number and the business name is correct.

(2) The accounting processing device 1 first acquires a registration number from the voucher data, extracts the business name associated with the acquired registration number from the business DB 4, and whether the business name is included in the voucher data. Whether or not the voucher data is eligible is judged. Therefore, the eligibility of the voucher data can be determined based on the registration number included in the voucher data.
The registration number is described in the voucher data as a character string starting with "registration number", including "T" at the beginning of the word, and after that, it is described in a predetermined format such as a list of numbers, so it is easy to read. be able to.

(3) When the registration number could not be acquired from the voucher data, the accounting processing device 1 acquired the business name from the voucher data and associated it with the same or similar business name as the acquired business name. The registration number is extracted from the business operator DB4, and the eligibility of the voucher data is determined based on whether or not the registration number is included in the voucher data. Therefore, even if the registration number cannot be obtained from the voucher data in the first process, the eligibility of the voucher data can be determined based on the business name included in the voucher data. Then, the eligibility is determined depending on whether or not the registration number extracted from the business operator DB4 is included in the voucher data, but the process is simple because it is sufficient to confirm the matching of the character strings.
Since the business name is described as a character string including the word "Co., Ltd." in the voucher data, it can be read relatively easily.

(4) The accounting processing device 1 associates the voucher data with the journal data when it is confirmed that the voucher data is eligible. Therefore, it is possible to inquire information about the voucher data from the journal data generated by the accounting processing device 1.
Further, even if the voucher data is confirmed to be ineligible, the accounting processing device 1 associates the voucher data with the journal data if it is subject to the purchase tax credit. Therefore, for items subject to purchase tax credit, voucher data is associated with journal data, so it can be used for various processes.

(5) The accounting processing device 1 receives voucher data in which the scanner 5 images the invoice 6. Therefore, the accounting processing device 1 can accept the voucher data that can be easily obtained from the invoice 6 as the processing target.

Although the embodiments of the present invention have been described above, the present invention is not limited to the above-described embodiments. Moreover, the effects described in the embodiments are merely a list of the most preferable effects arising from the present invention, and the effects according to the present invention are not limited to those described in the embodiments. The above-described embodiment and the modified form described later can be used in combination as appropriate, but detailed description thereof will be omitted.

(Transformed form)
(1) In the embodiment, the case where the business name and the registration number are confirmed to determine whether or not the voucher data is eligible has been described as an example. The accounting device may further confirm other items. Other items include a. Transaction date, b. Transaction details (if the item is subject to the reduced tax rate, that fact), c. The total amount of consideration (excluding or including tax) and applicable tax rate for each tax rate, d. Consumption tax amount, e. There is a business name that receives the documents. The accounting device may determine whether or not it has these items from the text read by the information reading unit, and if all the items are satisfied, it may be determined that the voucher data is eligible.

In addition, the accounting processing device prepares a learning model storage unit (not shown) which is a storage area for storing a classifier which is a learning model such as AI for determining whether or not the voucher data is eligible, and is qualified. It may be performed by the learning process by AI using the judgment learning model (the second learning model, the third learning model).
Specifically, for example, a storage method for classified invoices, etc., qualified invoices (eg, invoices, invoices, receipts, receipts, etc.), etc. (qualified invoices, qualified simplified invoices (eg, invoices, etc.) (Invoice, receipt, receipt, etc.)) It is also possible to determine whether or not the voucher data is eligible based on the presence or absence of items described according to the type of voucher data such as the storage method (modification example). 1).

In addition, since the application period of the purchase tax credit differs depending on whether the method is to store classified invoices or the like, the items to be described depending on the type of voucher data (a. Transaction date, b. Transaction details (reduction) If the item is subject to the tax rate, that fact), c. The amount of consideration (excluding tax or tax included) and the applicable tax rate, d. Consumption tax amount, e. Presence or absence of registration number) and a. Depending on the combination of transaction dates, it is also possible to determine whether or not the voucher data is eligible using the eligibility determination learning model (modification example 2).

Furthermore, among the items described according to the type of voucher data, is the consumption tax amount calculated from the total amount by utilizing the fact that the total of the consumption tax item differs depending on the fraction processing of the consumption tax (OK case)? Depending on whether the consumption tax amount is displayed for each product (NG case), it is possible to determine whether the voucher data is eligible or not using the eligibility determination learning model (eligibility determination learning model). Modification 3).
In addition, whether or not the voucher data is eligible for the qualified simple invoice depending on the type of business of the business operator (retail business, restaurant business, taxi business, etc. that sells to an unspecified number of people). The judgment can also be performed using the eligibility judgment learning model (modification example 4).

"Only the presence or absence of entry items depending on the type of voucher data (modification example 1)", "Presence or absence of description items depending on the type of voucher data and combination of transaction dates (modification example 2)", "Type of voucher data" Combination of presence / absence of description items and calculation method of consumption tax amount according to (Voucher data 3) ”,“ Presence / absence of description items depending on the type of voucher data and combination of business types of business operators (Validation example 4) ”,“ Types of voucher data By AI using a qualification judgment learning model that learned the characteristics of each modified example, such as the presence or absence of the items described by and the combination of information that identifies the business operator described later (variant example 5) "and the combination of the modified examples. The learning process determines whether the voucher data is eligible.

Since there are cases where either or both of the applicable tax rate and the consumption tax amount are described, the accuracy can be improved by calculating the consumption tax amount from both descriptions.
Then, by further training the eligibility determination learning model using these determination results, it is possible to improve the determination accuracy of whether or not the voucher data is eligibility.

(2) In the embodiment, when the registration number is read from the voucher data (S23 in FIG. 7 is YES) and the read registration number does not exist in the business operator DB4 (S31 in FIG. 9 is NO). The voucher data was determined to be ineligible. However, in this case, the voucher data may not be determined to be ineligible, and the process of determining whether or not the business name has been read (S25 in FIG. 7) may be performed.

In addition, classification that learned the combination of similar business name (s) associated with the business name associated with the registration number and information (attribute information) that identifies the business such as telephone number, facsimile number, and address. The operator learning model (first learning model), which is a vessel, may be stored in the learning model storage unit (not shown). By associating a similar business name with the business name of the business DB4, the registration number can be specified from the similar business name, so even if a similar business name is registered in the voucher data storage unit 32, , It is possible to judge whether or not the voucher data is eligible. When the learning model storage unit is prepared, the control unit 10 (business operator identification information confirmation means) confirms that the acquired business operator identification information is equal to the classification result by the business operator learning model stored in the learning model storage unit. do. More specifically, the control unit 10 (business identification information confirmation means) is qualified by inputting information that identifies the business such as a similar business name, telephone number, facsimile number, and address as input data. Use a business operator learning model that outputs whether or not you are an invoicing business operator.
Then, the control unit 10 (confirmation result output means) outputs the confirmation result to the display unit 38.
Further, the control unit 10 (confirmation receiving means, learning means) receives confirmation data from the user for the confirmation result, and when the received confirmation data includes the changed contents, the business operator learning model uses the changed contents data. To update.

For example, if the business name does not match or the business name cannot be read, the business name (including the non-matching business name (including similar business)) is accompanied by the confirmation result that the voucher data is ineligible. Etc. or blank if unreadable), telephone number, facsimile number, address, and other information that identifies the operator are displayed.
If the business names do not match, the user may use a similar business name (for example, a term that represents the type of company such as "Co., Ltd." or "Co., Ltd." or a character string that includes an abbreviation or a term that represents the type of company. If the business name can be specified from the character string that includes it and does not include "middle" at the end), the business entered by the control unit 10 from the business DB 4 by inputting the specified business name. The business operator learning model and the voucher data storage unit 32 of the learning model storage unit are updated by associating the person name with the business operator name similar to the registration number.
If the business name cannot be read, the user can specify the business name from the information that identifies the business such as telephone number, facsimile number, and address, and if the business name can be specified, the specified business name can be entered for control. The unit 10 associates the business name entered from the business DB 4 with the registration number, and updates the business learning model and the voucher data storage unit 32 of the learning model storage unit.

(3) In the embodiment, the method of obtaining the registration number and the business name from the voucher data has been illustrated and described, but the present invention is not limited to this. The registration number and the business name may be obtained from the voucher data by other methods.
(4) In the embodiment, each information stored in the storage unit has been illustrated and described, but the present invention is not limited thereto. In particular, the items may have other items or unnecessary items may be deleted. In addition, there are various tables required as an accounting processing device, but the description is omitted in the present embodiment.

1 Accounting processing equipment 4 Business operator DB
5 Scanner 6 Invoice 10 Control unit 11 Voucher data reception unit 12 Text processing unit 13 Eligibility confirmation processing unit 14 Information reading unit 15 DB information acquisition unit 16 Identification information confirmation unit 17 Name confirmation unit 18 Voucher judgment unit 20 Purchase tax deduction confirmation Department 21 Journal association unit 30 Storage unit 31a Voucher judgment program 31b Journal program 32 Voucher data storage unit 33 Journal data storage unit 37 Input unit 38 Display unit 39 Communication unit 60 Voucher data 100 Accounting system

Claims (10)

A storage unit that stores specified items included in each type of voucher data,
An information reading means for reading a value for the specified description item from a plurality of characters obtained by converting voucher data related to an invoice including a slip and a receipt into text with reference to the storage unit.
At least a second learning model that learned the characteristics of the presence or absence of items described for each method of storing voucher data such as invoices, and
And determining evidence determination means eligibility before Symbol voucher data by applying the value to the described items of the specified second learning model read by the information reading means,
A voucher judgment device equipped with. In the voucher determination device according to claim 1,
The voucher determination means is a voucher determination device that further determines the eligibility of the voucher data based on the value of the transaction date. In the voucher determination device according to claim 1 or 2.
The voucher determination means is a voucher determination device that further determines the eligibility of the voucher data based on a method for calculating the amount of consumption tax. In the voucher determination device according to any one of claims 1 to 3.
The information reading means further reads information that identifies the business operator,
A voucher determination device that determines the eligibility of the voucher data based on the type of business of the business operator obtained from the information that identifies the business operator. An accounting device including the voucher determination device according to any one of claims 1 to 4.
An accounting processing device comprising a journal association means for associating the voucher data determined to be eligible by the voucher determination means with the journal data. In the accounting processing apparatus according to claim 5.
Equipped with a purchase tax credit confirmation means to confirm whether the purchase tax credit is permitted for the voucher data.
If it is confirmed by the purchase tax credit confirmation means that the purchase tax credit is permitted even if the voucher data is determined to be ineligible by the voucher determination means, the journal association means may be used. An accounting processing device that associates the voucher data with the journal data. In the accounting processing apparatus according to claim 6.
It is equipped with a fourth learning model that has learned the characteristics of at least the existence of items to be described and the conditions for whether the purchase tax credit is permitted for each of the invoice storage methods.
The purchase tax credit confirmation means is an accounting processing device that determines whether or not the purchase tax credit is permitted by using the fourth learning model. A voucher determination program for operating a computer as the voucher determination device according to any one of claims 1 to 4. The voucher determination device according to any one of claims 1 to 4,
An imaging device that is communicably connected to the voucher determination device and generates the voucher data, which is image data, from the invoice.
Voucher judgment system equipped with. A computer equipped with a storage unit that stores specified items included in each type of voucher data
An information reading step of referring to the storage unit and reading a value for the specified description item from a plurality of characters obtained by converting voucher data related to an invoice including a slip and a receipt into text.
A value for the designated according items read by the information reading step, at least the voucher applies to pre Symbol voucher data to the second learning model that learns the characteristics of the presence of described items per invoice like storage method of data Voucher determination step to determine eligibility and
Voucher determination method including.

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