JP7048802B1 - Taxation information management device, taxation information management method and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To make appropriate contents of taxation information used for calculation of a standard taxable amount. SOLUTION: This is a taxation information management device 1 for managing taxation information used for calculating a taxable standard amount of property tax, and a plurality of land taxation information associated with a plurality of land identification information for specifying land. A storage unit 12 that stores a plurality of taxable information including a plurality of house tax information associated with a plurality of house specific information for specifying a house, and a first house among a plurality of house specific information. The house tax information stored in the storage unit 12 in association with the specific information indicates that a residential house is built on the land corresponding to the first house specific information, and the land corresponding to the first house specific information. It has an update unit 133 for determining that there is an error in the land tax information when the special provision for residential land is not applied to the land tax information stored in the storage unit 12 in association with the specific information. [Selection diagram] FIG. 4

Description

The present invention relates to a taxation information management device, a taxation information management method and a program for managing taxation information used for calculating a taxable standard amount of property tax.

The information management device of the local government manages taxation information consisting of items necessary for taxation in order to tax property tax on land and houses (for example, Patent Document 1). In this information management device, when transfer information for updating tax information is acquired from the Legal Affairs Bureau or field survey results, the tax information is updated based on the acquired transfer information, and fixed assets are updated based on the updated tax information. The standard taxable amount of tax is calculated.

Japanese Unexamined Patent Publication No. 2019-21952

When calculating the taxable standard amount of property tax based on taxation information, special measures to reduce the tax burden of property tax are applied to the residential land that is the site of the house. However, if a residential house such as a private house is built on the land of a certain address number, but it is not registered as taxable information to apply the special exception for residential land to this land, this taxable information The problem arises that it is not possible to calculate an appropriate taxable standard amount for land.

Therefore, the present invention has been made in view of these points, and an object of the present invention is to make the taxation information used for calculating the taxable standard amount appropriate.

The taxation information management device of the first aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is a plurality of land identification information for specifying land. A storage unit that stores a plurality of tax information including a plurality of land tax information associated with, a plurality of house tax information associated with a plurality of house identification information for identifying a house, and the plurality of houses. The house tax information stored in the storage unit in association with one of the specific information of the first house indicates that a residential house is built on the land corresponding to the first house specific information. In addition, when the special provision for residential land is not applied to the land tax information stored in the storage unit in association with the land specific information corresponding to the first house specific information, the land tax information is incorrect. It has an update unit for determining.

In the update unit, a residential house is built on the land corresponding to the first house specific information, and the update unit is stored in the storage unit in association with the land specific information corresponding to the first house specific information. When it is determined that the land tax information is incorrect and the special exception for residential land is not applied to the land tax information, it is stored in the storage unit in association with the land specific information corresponding to the first house specific information. The land tax information may be updated to a state in which the special provision for residential land is applied.

The taxation information management device of the second aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is usage status information indicating the usage status of land or a building. With the acquisition department to acquire, multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. Indicates that a residential house is built on a storage unit that stores a plurality of taxation information including, and a land corresponding to the first land identification information of one of the plurality of land identification information in the usage status information. And, when the special provision for residential land is not applied to the land tax information stored in the storage unit in association with the first land identification information, the update unit determines that the land tax information is incorrect. And have.

In the renewal unit, a residential house is built on the land corresponding to the first land identification information, and the residential land is stored in the storage unit in association with the first land identification information. If it is determined that the land taxation information is incorrect, the land taxation information stored in the storage unit in association with the first land identification information is applied to the special provision for residential land. You may update to the state of doing.

The taxation information management device of the third aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is a plurality of land identification information for specifying land. A storage unit that stores a plurality of tax information including a plurality of land tax information associated with, a plurality of house tax information associated with a plurality of house identification information for identifying a house, and the plurality of houses. In the house tax information stored in the storage unit in association with the first house specific information of one of the specific information, it is shown that a residential house is built on the land corresponding to the first house specific information. However, there is an error in the land tax information when the special provision for residential land is applied to the land tax information stored in the storage unit in association with the land identification information corresponding to the first house specific information. It has an update unit for determining that.

In the update unit, no residential house is built on the land corresponding to the first house specific information, and the update unit is stored in the storage unit in association with the land specific information corresponding to the first house specific information. When the special provision for residential land is applied to the land tax information and it is determined that the land tax information is incorrect, it is stored in the storage unit in association with the land specific information corresponding to the first house specific information. The land tax information may be updated to a state in which the special provision for residential land is not applied.

The taxation information management device according to the fourth aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is usage status information indicating the usage status of land or a building. With the acquisition department to acquire, multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. Indicates that a residential house is built on a storage unit that stores a plurality of taxation information including, and a land corresponding to the first land identification information of one of the plurality of land identification information in the usage status information. Update to determine that the land tax information is incorrect when the special provision for residential land is applied to the land tax information stored in the storage unit in association with the first land identification information. With a part.

In the update unit, a residential house is not built on the land corresponding to the first land identification information, and the house is housed in the land tax information stored in the storage unit in association with the first land identification information. If the special land taxation information is applied and it is determined that the land taxation information is incorrect, the special land taxation information stored in the storage unit in association with the first land specific information is applied to the special land taxation information. It may be updated to the non-existent state.

The taxation information management device further has an acquisition unit for acquiring registration information from the Legal Affairs Bureau, and the update unit has the land identification information indicated by the registration information in response to the acquisition of the registration information by the acquisition unit. It may be determined whether or not the land tax information associated with is incorrect.

The taxation information management method of the fifth aspect of the present invention applies to one first house specific information among a plurality of house tax information associated with a plurality of house specific information for specifying a house executed by a computer. Of the step of identifying the house taxation information stored in association with each other and the plurality of land taxation information associated with the plurality of land identification information for specifying the land, the land identification corresponding to the first house identification information It indicates that a residential house is built on the land corresponding to the first house specific information in the step of specifying the land tax information stored in association with the information and the specified house tax information. It also has a step of determining that the land tax information is incorrect when the special exception for residential land is not applied to the specified land tax information.

The program of the sixth aspect of the present invention is stored in a computer in association with one first house specific information among a plurality of house tax information associated with a plurality of house specific information for identifying a house. Of the step of specifying the house tax information and the plurality of land tax information associated with the plurality of land specific information for specifying the land, the land specific information corresponding to the first house specific information is stored in association with the land specific information. The step of specifying the land tax information and the specified land indicating that a residential house is built on the land corresponding to the first house specific information in the specified house tax information. When the special provision for residential land is not applied to the taxation information, the step of determining that the land taxation information is incorrect is executed.

According to the present invention, there is an effect that the taxation information used for calculating the taxable standard amount is made appropriate.

It is a figure which shows the outline of the taxation information management system of an embodiment. It is a table showing an example of taxation information about land. It is a table which shows an example of taxation information about a house. It is a figure which shows the structure of the taxation information management apparatus 1. It is a figure which shows the example of the update of the land tax information by the update department. It is a figure which shows the example of the update of the house tax information by the update department. It is a figure which shows the example of the update of the land tax information by the update department. It is a figure which shows another example of the update of the house tax information by the update department. It is a figure which shows another example of the update of the land tax information by the update department. It is a figure which shows another example of the update of the land tax information by the update department. It is a figure which shows another example of the update of the land tax information by the update department. It is a flowchart of the operation that the taxation information management device updates taxation information. It is a flowchart which shows an example of the collation process (S3) in FIG. It is a figure which shows the structure of the taxation information management system which is a modification of the taxation information management system.

[Overview of taxation information management system S]
FIG. 1 is a diagram showing an outline of the taxation information management system S of the present embodiment. The taxation information management system S is a system for local governments such as municipalities to manage the taxable standard amount of property tax, and includes a taxation information management device 1 and one or more information terminals 2. The taxation information management system S is installed in, for example, local government offices and offices.

The taxation information management device 1 is, for example, a computer. The taxation information management device 1 is connected to a server 3 managed by the Legal Affairs Bureau or the like via a network N1. The taxation information management device 1 generates taxation information. The taxation information includes land taxation information for taxation on land and house taxation information for taxation on houses. The taxation information management device 1 manages the generated taxation information. The taxation information management device 1 calculates the taxable standard amount of property tax based on the generated taxation information.

The taxation information management device 1 stores a taxation information database in which the generated taxation information is registered in a storage medium, and is an information terminal in response to a request from one or more information terminals 2 connected via the network N2. Display taxation information on 2. The information terminal 2 is, for example, a computer used by an employee of a local government. The network N1 is, for example, the Internet, and the network N2 is, for example, an intranet, but the network N2 may be the Internet.

FIG. 2 is a table showing an example of land tax information. FIG. 3 is a table showing an example of house tax information. The taxation information shown in FIG. 2 shows the contents of each item related to the land stored in association with the land identification information managed in the taxation information database. The taxation information shown in FIG. 3 shows the contents of each item related to the house stored in association with the house specific information managed in the taxation information database. The land identification information is information for specifying land, for example, a location number, a real estate number, or a property number. The house identification information is information for specifying a house, and is, for example, a location number, a house number, a real estate number, or a property number. The contents of the taxation information items shown in FIGS. 2 and 3 are generated based on the contents of the registration information included in the registration electronic data acquired from the server 3, or are input by the staff of the local government.

The taxation information management device 1 generates land taxation information based on the registration information included in the registration electronic data acquired from the server 3, but the generated land taxation information may not match the current situation. For example, even though a residential house is built on the land corresponding to a certain land specific information, the special exception for residential land may not be applied to the land tax information corresponding to the land specific information.

The taxation information management device 1 identifies or acquires other information corresponding to the same land identification information as the land identification information of the land taxation information to be checked for checking the land taxation information. For example, the taxation information management device 1 identifies the house-specific information corresponding to this land-specific information, and specifies or acquires other information corresponding to this house-specific information. Other information corresponding to the house specific information is, for example, house tax information. For example, it is assumed that both the land identification information and the house identification information indicate the address number. At this time, the house-specific information corresponding to the land-specific information is, for example, the house-specific information indicating the same address number as the land-specific information.

Further, when the land identification information is the address number and the house identification information is the house number, the house identification information corresponding to the land identification information is, for example, built on the land indicated by the land identification information. It may be house-specific information indicating a house. The taxation information management device 1 reads out a table relating the land identification information and the house identification information indicating the house built on the land indicated by the land identification information from the storage unit, and refers to this table to obtain the land identification information. Identify the house-specific information that indicates the house built on the indicated land.

Further, even if the other information corresponding to the land specific information is the house tax information stored in the taxation information management device 1 in association with the house specific information of the house built on the land corresponding to this land specific information. good. Other information corresponding to the land specific information is used together with the land corresponding to this land specific information. Taxation of the land corresponding to this land specific information or the land corresponding to other adjacent land specific information It may be land taxation information corresponding to land identification information of other adjacent lands, which is known from information, evaluation information, and the like. Other information corresponding to the land specific information is used together with the land corresponding to this land specific information to the house built on the land corresponding to this land specific information or other adjacent land specific information. It is the house tax information corresponding to the house specific information of the house built on the land corresponding to the other adjacent land specific information, which is known from the tax information and evaluation information of the house built on the corresponding land. May be good.

Further, the other information corresponding to the land specific information may be the usage status information stored in the taxation information management device 1 in association with the land specific information. Further, even if the other information corresponding to the land specific information is the usage status information stored in the taxation information management device 1 in association with the house specific information of the house built on the land corresponding to the land specific information. good. The usage status information is information indicating the usage status of land or a building. The usage status information corresponds to a photographed image of a land corresponding to the land specific information or a building built on the land corresponding to the land specific information, a map image corresponding to the land specific information, and the land specific information. Field survey results of land or buildings built on land corresponding to the land identification information, house survey for valuation calculation, declaration documents when a person who should apply for loss registration makes a declaration of loss, Agricultural Land Law It is external information such as permission or notification based on the Fire Service Law, evaluation information such as image areas indicating that the situation is similar or the land is being used integrally, and resident registration information. The map image shows the position or shape of the land or building, for example, a topographic map, a residential map, a lot number map, a public map, a geological survey map, a division map, a building drawing, a floor plan, a design drawing, or a floor plan. It is an image of any format.

Hereinafter, the outline of the processing in the taxation information management system S will be described. First, the taxation information management device 1 acquires the registered electronic data from the server 3 ((1) in FIG. 1). The taxation information management device 1 acquires usage status information ((2) in FIG. 1). The taxation information management device 1 generates taxation information based on various registration information included in the acquired registration electronic data ((3) in FIG. 1). The taxation information management device 1 specifies the land taxation information corresponding to the land identification information to be checked for checking the land taxation information. The taxation information management device 1 determines whether or not the specified land taxation information is consistent with the acquired usage status information.

The taxation information management device 1 identifies other information corresponding to the land identification information to be checked ((4) in FIG. 1). The taxation information management device 1 determines whether or not the specified land taxation information is consistent with other specified information. The taxation information management device 1 determines whether or not there is an error in the information indicating whether or not the special provision for residential land is applied in the specified land taxation information based on the acquired usage status information ((in FIG. 1). 5)). The taxation information management device 1 determines whether or not there is an error in the information indicating whether the special provision for residential land is applied in the specified land taxation information based on the other specified information ((in FIG. 1). 5)).

When the taxation information management device 1 determines that there is an error in the information indicating whether the special exception for residential land is applied in the land tax information, the information indicating whether the special exception for residential land is applied in the land tax information is provided. Update the land tax information to be consistent with the other information mentioned above. In this way, the taxation information management device 1 can suppress that an appropriate taxation standard amount is not calculated due to an error in the land taxation information.

[Configuration of taxation information management device 1]
FIG. 4 is a diagram showing the configuration of the taxation information management device 1. The taxation information management device 1 includes a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 includes an acquisition unit 131, an information providing unit 132, and an updating unit 133.

The communication unit 11 includes a communication controller for transmitting / receiving data to / from the server 3 via the network N1 and transmitting / receiving data to / from the information terminal 2 via the network N2. The communication unit 11 inputs the received data to the control unit 13. Instead of inputting the received data to the control unit 13, the communication unit 11 may notify the control unit 13 that the data has been received. Further, the communication unit 11 transmits the data received from the control unit 13. The communication unit 11 transmits the display data to the information terminal 2 in order to display the display data received from the control unit 13, for example, on the information terminal 2.

The storage unit 12 includes a storage medium such as a ROM (Read Only Memory), a RAM (Random Access Memory), and a hard disk. The storage unit 12 stores a program executed by the control unit 13. Further, the storage unit 12 stores the registration information included in the registration electronic data received from the server 3 by the communication unit 11, and a plurality of taxation information created based on the registration information or external information. The taxation information includes a plurality of land taxation information associated with a plurality of land identification information for identifying land, and a plurality of house taxation information associated with a plurality of house identification information for identifying a house.

The control unit 13 is, for example, a CPU (Central Processing Unit), and functions as an acquisition unit 131, an information provision unit 132, and an update unit 133 by executing a program stored in the storage unit 12. The control unit 13 may further have a calculation unit (not shown) for calculating the taxable standard amount of land. This calculation unit may calculate the standard taxable amount of a house. The calculation unit calculates the standard taxable amount of land based on the land taxation information stored in the storage unit 12. The calculation unit calculates the taxable standard amount of the house based on the house tax information stored in the storage unit 12. When the update unit 133 updates the land tax information as described later, the calculation unit calculates the taxable standard amount of the land based on the updated land tax information. When the update unit 133 updates the house tax information, the calculation unit calculates the taxable standard amount of the house based on the updated house tax information.

The acquisition unit 131 acquires various types of information via the communication unit 11. The acquisition unit 131 acquires registration electronic data including registration information (for example, land registration information or house registration information) created by the Legal Affairs Bureau from the Legal Affairs Bureau. The acquisition unit 131 stores the registration information included in the acquired registration electronic data in the storage unit 12. The acquisition unit 131 stores the registration information in the storage unit 12 in association with the land identification information or the house identification information included in the registration information. The update unit 133 creates taxation information including land taxation information or house taxation information based on the registration information, and stores the created taxation information in the storage unit 12. When the registration information and the taxation information corresponding to the land identification information or the house identification information included in the registration information are already stored in the storage unit 12, the update unit 133 has acquired the stored registration information and taxation information. The registration information and the created new taxation information are updated, and the original registration information and taxation information stored are stored in the storage unit 12 as history information.

The update unit 133 identifies the land-specific information or the house-specific information contained in the registration information stored in the storage unit 12, and stores the land-specific information or the house-specific information in the storage unit 12 in association with the specified land-specific information or the house-specific information. Read tax information. Subsequently, the update unit 133 is an item included in the tax information corresponding to one or more items included in the registration information notified from the communication unit 11 among the plurality of items included in the read tax information. By matching the contents of the above with the contents of the registered information, the stored tax information is updated with the new tax information. When updating the stored tax information to new tax information, the updating unit 133 may store the stored original tax information as history information in the storage unit 12.

In addition, the acquisition unit 131 may acquire usage status information indicating the usage status of land or a building. The usage status information includes, for example, a photographed image of a land corresponding to a certain land specific information or a building built on the land corresponding to the land specific information, a map image corresponding to the land specific information, and the land specific information. Field survey results of the corresponding land or the building built on the land corresponding to the land identification information, house survey for calculating the valuation amount, declaration documents when the person who should apply for loss registration makes a declaration of loss, It is information indicating permission or notification based on the Agricultural Land Law, Fire Service Law, etc., evaluation information such as image areas indicating that the situation-like classification or land is used integrally, resident registration information, etc. The acquisition unit 131 acquires usage status information in association with the land identification information. The acquisition unit 131 acquires the usage status information from, for example, the information terminal 2 used by the field researcher or the information terminal 2 of the staff of the government office where the taxation information management device 1 is managed. The acquisition unit 131 stores the acquired usage status information in the storage unit 12 in association with the land identification information. The acquisition unit 131 outputs the acquired usage status information to the update unit 133.

The information providing unit 132 communicates with the information terminal 2 via the communication unit 11. The information providing unit 132 transmits a plurality of taxation information stored in the storage unit 12 to the information terminal 2 via the communication unit 11, and causes the information terminal 2 to display the plurality of taxation information. The information providing unit 132 may, for example, store the land tax information stored in the storage unit 12 in association with the land identification information designated by the information terminal 2 or the house identification information specified by the information terminal 2 in the storage unit 12. The stored house taxation information is read from the storage unit 12, and the read land taxation information or house taxation information is transmitted to the information terminal 2 via the communication unit 11. The information providing unit 132 may display the taxable standard amount calculated by the calculation unit on the information terminal 2.

[Update of land tax information when special exceptions for residential land are not applied]
The update unit 133 refers to information different from the land tax information, and determines whether or not there is an error in the land tax information stored in the storage unit 12 in association with the land identification information. The information different from the land taxation information is, for example, external information such as (1) registration electronic data (land registration information / house registration information), (2) house taxation information, or (3) usage status information.

Further, the update unit 133 receives the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information in response to the acquisition unit 131 acquiring the registration electronic data including the registration information from the server 3. It may be determined whether or not there is an error in. For example, when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3, the update unit 133 makes an error in the land tax information stored in the storage unit 12 in association with the land identification information indicated by the registration information. It may be determined whether or not there is.

When it is determined that the land tax information is incorrect, the update unit 133 updates the land tax information. On the other hand, the update unit 133 does not update the land tax information when it is determined that the land tax information is correct. 5, FIG. 7 and FIGS. 9 to 11 are diagrams showing an example of updating land tax information by the updating unit 133. 6 and 8 are diagrams showing an example of updating the house tax information by the updating unit 133. FIG. 5 is a diagram showing an example of land tax information stored in the storage unit 12. FIG. 6 is a diagram showing an example of house tax information stored in the storage unit 12.

The update unit 133 has one house identification information (one of the plurality of house taxation information corresponding to the plurality of house identification information in the registration electronic data or usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2. The house tax information stored in the storage unit 12 is specified in association with (corresponding to the first house specific information). The update unit 133 determines whether or not the specified house tax information indicates whether or not a residential house is built. Further, the update unit 133 indicates whether or not the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one first land identification information. Is determined.

The update unit 133 is the first house identification information among a plurality of land taxation information corresponding to a plurality of land identification information in the registration electronic data or usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2. Alternatively, the land taxation information stored in the storage unit 12 is specified in association with the land identification information corresponding to the land in which the residential house is shown in the usage status information. The update unit 133 determines whether or not the special provision for residential land is applied in the specified land tax information. In the example of FIG. 5, among a large number of items included in the land tax information, the address number, the taxable land, the taxable land area, and whether or not the special provision for the residential land is applied as an example of the land specific information is shown. For example, the column for applying the special exception for residential land associated with the address number "3" is marked with a circle indicating that the special exception for residential land is applied. The column for applying the special exception for residential land associated with the address number "4-2" is marked with a cross indicating that the special exception for residential land is not applied.

In the example of FIG. 6, among a large number of items included in the house tax information, the address number, the house number, the type of the building, and the usage status of the building as an example of the house specific information are shown. The renewal unit 133 determines that a residential house is built when the type of the building is "home". On the other hand, the renewal unit 133 determines that a residential house is not built when the type of the building is other than "home".

For example, the update unit 133 determines that a residential house is built because the type of the building associated with the address number “4-2” in the example of FIG. 6 is “home”.

The update unit 133 determines that the land tax information is incorrect when the items included in the land tax information do not match the items included in the house tax information. For example, the update unit 133 corresponds to the first house specific information in the house tax information stored in the storage unit 12 in association with one house specific information (corresponding to the first house specific information) among the plurality of house specific information. It indicates that a residential house is built on the land to be built, and the special provision for residential land is applied to the land tax information stored in the storage unit 12 in association with the land specific information corresponding to the first house specific information. If not, it is determined that the land tax information is incorrect.

At this time, the updating unit 133 updates the land taxing information so as to apply the special provision for residential land to the land taxing information stored in the storage unit 12 in association with the land specific information. The update unit 133 stores the updated land tax information in the storage unit 12 in association with the same land specific information as before the update, updates the land tax information, and stores the stored original tax information as history information. Store in part 12. The renewal unit 133 notifies the calculation unit of the renewed land taxation information for the calculation of the standard taxable amount by the calculation unit.

FIG. 7 shows the land tax information after the update unit 133 updates the land tax information shown in FIG. 5 based on the house tax information shown in FIG. The updated part in FIG. 7 is underlined with a character larger than other characters. In the example of FIG. 7, the land taxation information is updated by the update unit 133 so as to apply the special case of residential land in the land taxation information corresponding to the address number “4-2”. The column for applying the special exception for residential land corresponding to the address number "4-2" is marked with a circle indicating that the special exception for residential land is applied. The update unit 133 updates the taxable area to "residential land" in the land tax information corresponding to the address number "4-2".

[Update of land tax information when special exceptions for residential land are applied]
The update unit 133 refers to the house tax information associated with one of the plurality of house specific information in the registered electronic data or usage status information acquired by the acquisition unit 131, or the information received from the information terminal 2. Then, it is determined whether or not this house tax information indicates whether or not a residential house is built on the land corresponding to this house specific information. Further, the update unit 133 indicates whether or not the usage status information acquired by the acquisition unit 131 in association with the land identification information indicates that a residential house is built on the land corresponding to one first land identification information. May be determined. The update unit 133 determines whether or not the special provision for residential land is applied to the land tax information stored in the storage unit 12 in association with the land identification information corresponding to the house identification information or the usage status information.

For example, the update unit 133 determines that the special provision for residential land is applied to the land taxation information stored in the storage unit 12 in association with the land identification information, and the house taxation information includes the house identification information. If it does not indicate that a residential house is built on the corresponding land, it is determined that the land tax information is incorrect because the land tax information does not match the house tax information.

At this time, the updating unit 133 updates the land taxing information in a state where the special provision for residential land is not applied to the land taxing information stored in the storage unit 12 in association with the land specific information. FIG. 8 is a diagram showing another example of updating the house tax information by the updating unit 133. FIG. 9 is a diagram showing another example of updating land tax information by the updating unit 133. As shown in FIG. 5, it is assumed that the renewal unit 133 has determined that the special provision for residential land is applied to the land taxation information before renewal corresponding to the address number "2".

The update unit 133 determines that the type of the building is "store" in the house tax information corresponding to the same address number "2" shown in the example of FIG. The update unit 133 determines that the land tax information is incorrect because the land tax information corresponding to the same address number "2" and the house tax information do not match. FIG. 9 shows the land tax information after the update unit 133 updates the land tax information shown in FIG. 5 based on the house tax information shown in FIG. The updated part in FIG. 9 is underlined with a character larger than the other characters. In FIG. 9, the column for applying the special exception for residential land corresponding to the location number “2” is marked with a cross indicating that the special exception for residential land is not applied. As shown in FIG. 9, the renewal unit 133 updates the land tax information so as not to apply the special provision for residential land in the land tax information corresponding to the address number “2”.

[Renewal of residential land by category]
When the special provision for residential land is applied to a certain land, the property tax, etc. will be reduced for the portion of this land of 200 square meters or less as a small residential land. Of this land, the portion over 200 square meters will be reduced in property tax, etc. at a rate different from that of small-scale residential land as general residential land. On the other hand, if the special exception for residential land is not applied to a certain land, this land will be treated as non-residential land without reduction of property tax, etc. based on the special exception for residential land.

10 and 11 are diagrams showing another example of updating land tax information by the updating unit 133. In the example of FIG. 10, if the land area (area) of the small residential land or the general residential land is not 0 square meters in the land tax information corresponding to the address number as an example of the land specific information, this small residential land or the general housing A special case of residential land is applied to the land. For example, in the land tax information corresponding to the address number "4-1", the breakdown of the land area of small residential land, general residential land and non-residential land is 180 square meters, 0 (zero) square meters and 0 square meters, respectively. In this land tax information, since the land area of small-scale residential land is larger than 0 square meters, the special case of residential land is applied.

For example, it is assumed that the renewal unit 133 has determined that the special provision for residential land is applied as described above by referring to the land tax information corresponding to the address number “4-1” shown in FIG. It is assumed that the update unit 133 refers to the house tax information (not shown) corresponding to the same address number "4-1" and determines that the residential house is not built in this house tax information. At this time, the update unit 133 determines that the land tax information is incorrect because the land tax information and the house tax information do not match. In order not to apply the special case of residential land in the land tax information corresponding to this address number "4-1", the update department 133 has the land area (area) of small residential land, the land area of general residential land, etc. in the land tax information. Update the breakdown of the land area of non-residential land.

FIG. 11 shows an example of the updated land tax information. In FIG. 11, the updated part is underlined with a character larger than the other characters. In the example of FIG. 11, in the land tax information corresponding to the address number “4-1”, the breakdown of the land area of the small residential land, the general residential land and the non-residential land is 0 square meter, 0 square meter and 180 square meters, respectively. In this land tax information, both small-scale residential land and general residential land are 0 square meters, and the land with the address number "4-1" does not include the part to which the special exception for residential land is applied. Therefore, it can be seen that the special exception for residential land is not applied to the land with the address number "4-1".

The update unit 133 refers to the house specific information corresponding to the land specific information of the land tax information to be checked or the house tax information stored in the storage unit 12 in association with the house specific information corresponding to this land specific information. , The breakdown of the land area of small residential land, general residential land and non-residential land in the land tax information may be specified respectively. The update department 133 describes the breakdown of the land area such as small-scale residential land in the land tax information to be checked by the type of house in the house tax information, the site area of the house, the floor area of the house, the total floor area of the house, the residence ratio, and the building. It is judged whether or not it matches based on the structure of the building, the number of floors of the building, and the like.

The update department 133 determines that the land tax information is incorrect when the breakdown of the land area such as the small residential land does not match the house tax information in the land tax information to be checked, and determines that the land tax information is incorrect, and the small residential land in the land tax information. The breakdown of the land area such as, etc. is updated to match based on the type of house, the site area of the house, the floor area of the house, the total floor area of the house, the residence ratio, the structure of the building, the number of floors of the building, etc. in the house tax information. You may. On the other hand, the update unit 133 may determine that the land tax information is correct when the breakdown of the land area such as the small residential land matches the house tax information in the land tax information. At this time, the update unit 133 does not update the land tax information.

In addition, when the land area of small-scale residential land and general residential land in the land taxation information to be checked is 0 square meters, and the land taxation information to be checked applies the special provision for residential land, the update department 133 applies. In addition, it may be determined that the land tax information is incorrect. At this time, the renewal unit 133 may renew the land tax information so as not to apply the special provision for residential land.

Similarly, when the land area of the small-scale residential land or the general residential land in the land taxation information to be checked is not 0 square meters, and the land taxation information to be checked does not apply the special provision for residential land, the update department 133 , It may be determined that the land tax information is incorrect. At this time, the update unit 133 may update the land tax information so as to apply the special provision for residential land in the land tax information.

When the update unit 133 determines that the land tax information is incorrect, instead of updating the information indicating whether or not the special provision for residential land is applied in the land tax information, one of the items included in the house tax information. As a result, information indicating that the land tax information is incorrect may be stored.

If the land valuation is reviewed every few years, the renewal department 133 determines that it is not necessary to update the land tax information until it is time to revise the land valuation, and the timing of the land valuation review. When it becomes, it may be determined that the land tax information needs to be updated. The renewal unit 133 may update the information indicating whether or not the special provision for residential land is applied in the land taxation information at the timing of the review of the land evaluation.

[Update based on external information 1]
Further, the update unit 133 may determine whether or not the land tax information is incorrect by referring to the usage status information acquired by the acquisition unit 131 instead of the house tax information. For example, the update unit 133 indicates in the usage status information that a residential house is built on the land corresponding to one of the plurality of land identification information, and is associated with the land identification information. When the special provision for residential land is not applied to the land tax information stored in the storage unit 12, it is determined that the land tax information is incorrect.

As shown in FIG. 5, it is assumed that the renewal unit 133 has determined that the special provision for residential land is not applied to the land tax information corresponding to the address number "4-2". As shown in FIG. 6, the update unit 133 determines that a residential house is built in the photographed image, the map image, the resident registration information, etc. showing the usage status corresponding to the address number "4-2". And. At this time, since the land tax information does not match the photographed image or the like showing the usage status, the update unit 133 determines that the land tax information corresponding to the address number “4-2” shown in FIG. 5 is incorrect. At this time, as described above, the renewal unit 133 updates the taxable land to "residential land" in the land tax information corresponding to the address number "4-2", and also updates the land tax information so as to apply the special exception for residential land. Update (Fig. 7).

The update unit 133 indicates that the residential house is included in the area of a predetermined ratio of land or a predetermined area or more in the photographed image or the like indicating the usage status corresponding to the address number “4-2”. In this case, the land tax information may be updated so as to apply the exception of the residential land in the land tax information corresponding to the address number "4-2".

[Update based on external information 2]
Further, even when the special exception for residential land is applied in the land tax information, the renewal unit 133 indicates the usage status of the land or the building as in the case where the special exception for residential land is not applied in the land tax information. It may be determined whether or not the land tax information is incorrect by referring to the usage status information. For example, the update unit 133 does not indicate in the usage status information that a residential house is built on the land corresponding to one of the plurality of land identification information, and the land identification information includes the land identification information. When the special provision for residential land is applied to the land tax information stored in the storage unit 12 in association with each other, it is determined that the land tax information is incorrect.

As shown in FIG. 5, it is assumed that the renewal unit 133 has determined that the special provision for residential land is applied to the land tax information corresponding to the address number "2". It is assumed that the update unit 133 determines that the "store" is built on the land of the address number in the usage status information shown by the photographed image, the map image, etc. corresponding to the address number "2" shown in FIG. At this time, since the land tax information does not match the photographed image or the like showing the usage status, the update unit 133 determines that the land tax information corresponding to the address number “2” shown in FIG. 5 is incorrect. At this time, as described above, the update unit 133 updates the land tax information so as not to apply the special provision for residential land in the land tax information corresponding to the address number “2” (FIG. 9).

The update unit 133 may use the machine learning model to determine whether or not the captured image indicates that a residential house is built. The update unit 133 acquires, for example, a machine learning model that outputs a result of determining whether or not a building is included in the land when a photographed image of the usage status of a certain land is input. By inputting the captured image and obtaining the determination result output from the machine learning model, it is determined whether or not a residential house is built on the land. The update unit 133 may update the taxation information by using a machine learning model that outputs the type of the building included in the photographed image when the photographed image of the land is input.

The update unit 133 is based on other information different from the taxation information stored in the storage unit 12 in association with the partial specific information which is at least a part of the land specific information among the plurality of land specific information, from the storage unit 12. It may be determined whether or not the read out land tax information, particularly the information indicating whether or not the special provision for residential land is applied, is incorrect. Other information that is different from the taxation information corresponding to some specific information is, for example, taxation information associated with the location number of another land adjacent to the land of the location number corresponding to some specific information, or partial specific information. It is taxation information associated with the house number of a house built on the land of another address number adjacent to the land of the address number corresponding to.

For example, when some specific information is a location number, the update unit 133 provides house tax information corresponding to a house built on the land corresponding to the land of the address number (for example, the land adjacent to the land of the address number). Update the land tax information associated with the address number based on. When the specific information is a house number, the update unit 133 adds the land tax information of the land corresponding to the land where the house corresponding to the house number is built (for example, the land adjacent to the land where the house was built). Based on this, the house tax information associated with the house number may be updated.

[Operation flowchart of taxation information management device 1]
FIG. 12 is a flowchart of the operation in which the taxation information management device 1 updates the taxation information. FIG. 12 starts from the time when the acquisition unit 131 acquires an instruction to check the taxation information from the information terminal 2 (S1). In the instruction acquired by the acquisition unit 131, it is assumed that a plurality of land identification information to be checked is specified.

The update unit 133 first selects one land identification information (S2). Subsequently, the update unit 133 collates the land tax information associated with the selected land specific information with the house tax information (S3). At this time, the update unit 133 may collate the land taxation information associated with the selected land specific information with the usage status information. The details of this process will be described later.

Subsequently, the update unit 133 determines whether or not the collation of the land taxation information associated with all the land identification information to be checked has been completed, and the land taxation associated with all the land identification information is completed. If it is determined that the collation of information has not been completed (NO in S4), the process is returned to S2. When the update unit 133 determines that the collation of the land tax information associated with all the land specific information has been completed (YES in S4), the update unit 133 notifies the information terminal 2 of the collation result via the information providing unit 132. (S5).

FIG. 13 is a flowchart showing an example of the collation process (S3) in FIG. The update unit 133 is for residential use in the land corresponding to the land specific information in the house tax information associated with the house specific information corresponding to the land specific information to be checked or the usage status information corresponding to the land specific information. It is determined whether or not it indicates that the house is built (S31). When the renewal unit 133 determines that a residential house is built in the house tax information, etc. (YES in S31), it determines whether or not the special provision for residential land is applied in the land tax information. (S32).

The update unit 133 determines that the land tax information is incorrect when the special exception for residential land is not applied to the land tax information (NO in S32). At this time, the update unit 133 updates the land tax information so as to apply the special provision for residential land in the land tax information (S33), and ends the process.

When the update unit 133 determines that the house tax information, etc. in the judgment of S31 does not indicate that a residential house is built (NO in S31), the special provision for residential land is applied in the land tax information. It is determined whether or not it is present (S34). When it is determined that the special provision for residential land is applied in the land tax information (NO in S34), the update unit 133 determines that the land tax information is incorrect. At this time, the update unit 133 updates the land tax information so as not to apply the special provision for residential land in the land tax information (S35), and ends the process.

When it is determined that the special exception for residential land is not applied to the land tax information in the determination of S34 (YES in S34), the update unit 133 determines that the land tax information is correct. At this time, the update unit 133 does not update the land tax information (S36) and ends the process. When the special provision for residential land is applied to the land tax information in the determination of S32 (YES in S32), the update unit 133 determines that the land tax information is correct. At this time, the update unit 133 does not update the land tax information (S36) and ends the process.

[Modification example]
FIG. 14 is a diagram showing a configuration of a taxation information management system S1 which is a modification of the taxation information management system S. In the taxation information management system S shown in FIG. 1, a case where the taxation information management device 1 generates and manages taxation information and calculates a taxation standard amount based on the generated taxation information is illustrated. On the other hand, the taxation information management system S1 shown in FIG. 14 calculates the taxation standard amount based on the taxation information management device 1a that generates and manages the taxation information and the taxation information generated by the taxation information management device 1a. It has a standard amount calculation device 4 separately. In this case, the taxation information management device 1a may have the functions of each part of the control unit 13 shown in FIG. 4, and the taxation standard amount calculation device 4 may have the functions of each part of the control unit 13 shown in FIG. May have.

In the present embodiment, an example in which the storage unit 12 stores the usage status information in association with the land identification information has been described. However, the present invention is not limited to this. For example, the storage unit 12 may store the usage status information in association with the house specific information. In this case, "land specific information" may be read as "house specific information" in the processing related to the usage status information in the present specification.

[Effect of taxation information management device 1]
As described above, the update unit 133 determines whether or not there is an error in the land tax information based on the house tax information or the usage status information. In this way, the update unit 133 can prevent the calculation of an appropriate standard taxable amount due to an error in the land taxation information.

In summary, the taxation information management device 1 of the present embodiment can realize the following.
(1) Determine whether the land tax information is incorrect.
(2) If it is determined that the land tax information is incorrect, the land tax information will be updated.
(3) Determine whether it is necessary to update the land tax information.
(4) If it is determined that the land tax information needs to be updated, the land tax information will be updated.
(5) Update land tax information.
(6) Calculate the standard taxable amount corresponding to the updated land taxation information.

Other features of the invention are summarized below.
The taxation information management device according to the seventh aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and has an acquisition unit that acquires registration information from the Legal Affairs Bureau. Multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. It is shown that a taxable house is built on the land corresponding to the first house specific information of one of the plurality of house specific information in the registration information and the storage unit for storing the first house. It has an update unit for determining that the house tax information is incorrect when the house tax information associated with the house specific information is not stored in the storage unit.

In the update unit, a taxable house is built on the land corresponding to the first house specific information in the registration information, and the house tax information associated with the first house specific information is stored in the storage unit. If it is determined that the house tax information is incorrect, the house tax information of the taxable house may be registered so as to be taxable in association with the first house specific information.

The taxation information management device according to the eighth aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is usage status information indicating the usage status of land or a building. With the acquisition department to acquire, multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. A storage unit that stores a plurality of taxable information including, and that a taxable house is built on the land corresponding to the first land specific information of one of the plurality of land specific information in the usage status information. When the house tax information associated with the house specific information corresponding to the first land specific information is not stored in the storage unit, the update unit determines that the house tax information is incorrect. , Have.

In the update unit, the taxable house is built on the land corresponding to the first land specific information in the usage status information, and the house tax information associated with the house specific information corresponding to the land specific information is described above. If it is determined that the house tax information is incorrect because it is not stored in the storage unit, the house tax information of the house subject to taxation is taxed in association with the house specific information corresponding to the first land specific information. You may register to be the target.

The taxation information management device according to the ninth aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and has an acquisition unit that acquires registration information from the Legal Affairs Bureau. Multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. It is shown that the storage unit for storing the tax and the house built on the land corresponding to the first house specific information of one of the plurality of house specific information in the registration information are registered as lost. (1) It has an update unit for determining that there is an error in the house tax information when the house tax information associated with the house specific information is stored in the storage unit.

In the update unit, the taxable house is not built on the land corresponding to the first house specific information in the registration information, and the house tax information associated with the first house specific information is stored in the storage unit. If it is determined that the house tax information is incorrect, the house tax information of the taxable house may be updated so as not to be taxable in association with the first house specific information.

The taxation information management device according to the tenth aspect of the present invention is a taxation information management device that manages taxation information used for calculating the taxable standard amount of property tax, and is usage status information indicating the usage status of land or a building. With the acquisition department to acquire, multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. The storage unit that stores a plurality of taxation information including, and the house built on the land corresponding to the first land identification information of one of the plurality of land identification information in the usage status information are lost. When the house tax information associated with the house specific information corresponding to the first land specific information is stored in the storage unit, the update unit determines that the house tax information is incorrect. , Have.

In the update unit, no house to be taxed is built on the land corresponding to the first land specific information in the usage status information, and the house tax associated with the house specific information corresponding to the first land specific information is taxed. If the information is stored in the storage unit and it is determined that the house tax information is incorrect, the house tax information of the taxable house is linked to the house specific information corresponding to the first land specific information. , You may register so that you are not taxable.

Further, the update unit 133 refers to information different from the house specific information, and determines whether or not there is an error in the house tax information stored in the storage unit 12 in association with the house specific information. The information different from the house taxation information is, for example, (1) registration electronic data (land registration information / house registration information), (2) land taxation information, or (3) usage status information and other external information.

Further, the update unit 133 receives the house tax information stored in the storage unit 12 in association with the house specific information indicated by the registration information in response to the acquisition unit 131 acquiring the registration electronic data including the registration information from the server 3. It may be determined whether or not there is an error in. For example, when the acquisition unit 131 acquires the registration electronic data including the registration information from the server 3, the update unit 133 makes an error in the house tax information stored in the storage unit 12 in association with the house specific information indicated by the registration information. It may be determined whether or not there is.

Further, the update unit 133 updates the house tax information when it is determined that the house tax information is incorrect. On the other hand, the update unit 133 does not update the house tax information when it is determined that there is no error in the house tax information.

Further, the update unit 133 is based on other information different from the taxation information stored in the storage unit 12 in association with the partial specific information which is at least a part of the house specific information among the plurality of house specific information. It may be determined whether or not the house tax information read from 12 is incorrect.

Although the present invention has been described above using the embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes can be made within the scope of the gist. be. For example, all or part of the device can be functionally or physically distributed / integrated in any unit. Also included in the embodiments of the present invention are new embodiments resulting from any combination of the plurality of embodiments. The effect of the new embodiment produced by the combination has the effect of the original embodiment together.

1 Taxation information management device 2 Information terminal 3 Server 4 Taxation standard amount calculation device 11 Communication section 12 Storage section 13 Control section 131 Acquisition section 132 Information provision section 133 Update section 1a Taxation information management device

Claims (7)

It is a taxation information management device that manages taxation information used to calculate the taxable standard amount of property tax.
Multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. A storage unit that memorizes
A residential house is built on the land corresponding to the first house specific information in the house tax information stored in the storage unit in association with the first house specific information of one of the plurality of house specific information. And when the special provision for residential land is not applied to the land tax information stored in the storage unit in association with the land identification information corresponding to the first house specific information, the land tax information The update part that determines that there is an error, and
Taxation information management device with. In the update unit, a residential house is built on the land corresponding to the first house specific information, and the update unit is stored in the storage unit in association with the land specific information corresponding to the first house specific information. When it is determined that the land tax information is incorrect and the special exception for residential land is not applied to the land tax information, it is stored in the storage unit in association with the land specific information corresponding to the first house specific information. Update the land tax information to the state where the special exception for residential land is applied.
The taxation information management device according to claim 1. It is a taxation information management device that manages taxation information used to calculate the taxable standard amount of property tax.
The acquisition department that acquires usage information indicating the usage status of land or buildings,
Multiple tax information, including multiple land tax information associated with multiple land identification information for identifying land, and multiple house tax information associated with multiple house identification information for identifying a house. A storage unit that memorizes
The usage status information indicates that a residential house is built on the land corresponding to one of the first land identification information among the plurality of land identification information, and the above is associated with the first land identification information. An update unit that determines that the land tax information is incorrect when the special provision for residential land is not applied to the land tax information stored in the storage unit.
Taxation information management device with. In the renewal unit, a residential house is built on the land corresponding to the first land identification information, and the residential land is stored in the storage unit in association with the first land identification information. If it is determined that the land taxation information is incorrect, the land taxation information stored in the storage unit in association with the first land identification information is applied to the special provision for residential land. Update to the state of
The taxation information management device according to claim 3. It also has an acquisition department that acquires registration information from the Legal Affairs Bureau.
The updating unit determines whether or not the land tax information associated with the land specific information indicated by the registration information is incorrect in response to the acquisition of the registration information by the acquisition unit.
The taxation information management device according to any one of claims 1 to 4 . Computer runs,
A step of specifying the house tax information stored in association with one first house specific information among a plurality of house tax information associated with a plurality of house specific information for specifying a house, and a step of specifying the house tax information.
Of the plurality of land tax information associated with the plurality of land identification information for specifying the land, the step of specifying the land tax information stored in association with the land identification information corresponding to the first house identification information. When,
When the specified house tax information indicates that a residential house is built on the land corresponding to the first house specific information, and the specified land tax information does not apply the special provision for residential land. In addition, the step of determining that the land tax information is incorrect,
Taxation information management method with. On the computer
A step of specifying the house tax information stored in association with one first house specific information among a plurality of house tax information associated with a plurality of house specific information for specifying a house, and a step of specifying the house tax information.
Of the plurality of land tax information associated with the plurality of land identification information for specifying the land, the step of specifying the land tax information stored in association with the land identification information corresponding to the first house identification information. When,
When the specified house tax information indicates that a residential house is built on the land corresponding to the first house specific information, and the specified land tax information does not apply the special provision for residential land. In addition, the step of determining that the land tax information is incorrect,
A program to execute.

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