JP7485318B1 - Data processing device, data processing method and program - Google Patents

Abstract

[Problem] To enable a business entity that pays expenses to receive an input tax credit even if it has not received a proper qualified invoice. [Solution] A data processing device 1 has a determination unit 131 that determines whether a proper qualified invoice has been issued by the trading partner of a transaction for which a transaction evidence document has been issued, a creation unit 132 that creates a purchase statement that describes the transaction details and the amount based on the expenses by referring to a transaction details text that shows the transaction details and expenses when the determination unit 131 determines that a qualified invoice has not been issued, and an output unit 133 that outputs the purchase statement to be issued to the trading partner. [Selected Figure] Figure 3

Description

The present invention relates to a data processing device, a data processing method, and a program.

In Japan, the invoice system has been introduced, and if a qualified invoice is received and stored, it is possible to receive a consumption tax input credit. Patent Document 1 discloses a system for checking whether a received qualified invoice has been properly prepared.

Patent No. 6794564

If a business partner did not issue a qualified invoice, or if the qualified invoice did not include the necessary information (such as the qualified invoice issuer registration number), the business paying the expenses was unable to receive input tax credits.

The present invention has been made in light of these points, and aims to enable businesses that pay expenses to receive input tax credits even if they have not received a properly qualified invoice.

The data processing device of the first aspect of the present invention has a determination unit that determines whether a proper qualified invoice has been issued by the trading partner for a transaction for which a transaction evidence document has been issued, a creation unit that creates a purchase statement that describes the content of the transaction and an amount based on the costs by referring to a transaction content text that indicates the content and costs of the transaction when the determination unit determines that the qualified invoice has not been issued, and an output unit that outputs the purchase statement to be issued to the trading partner.

The creation unit may create the invoice statement including the registration number by referencing data indicating the registration number of the qualified invoice issuer corresponding to the business partner.

The determination unit may determine whether the eligible invoice has been issued in response to the start of accounting processing for the transaction.

The determination unit may determine whether the eligible invoice was issued on the transaction date or expense payment date stated in the transaction evidence document.

The creation unit may input the transaction content text and instruction text including instructions to create the purchase statement into a large-scale language model, and create the purchase statement based on a provisional purchase statement provided from the large-scale language model.

When the provisional purchase statement provided from the large-scale language model does not include a transaction date, or when there is an error in the transaction date recorded on the provisional purchase statement, the creation unit may create the purchase statement by recording the date on which the determination unit determines whether the qualified invoice has been issued as the transaction date on the provisional purchase statement.

The creation unit may identify the transaction date by inputting the transaction content text and instruction text including instructions for identifying the transaction date into a large-scale language model and obtaining text indicating the transaction date provided from the large-scale language model.

The transaction details text may include a registration number of a qualified invoice issuer, and the creation unit may obtain the provisional purchase statement including the registration number included in the transaction details text from the large-scale language model.

The program of the second aspect of the present invention may cause a computer to execute the steps of determining whether a proper qualified invoice has been issued by the trading partner for a transaction for which a transaction evidence document has been issued, and if it is determined that the qualified invoice has not been issued, creating a purchase statement indicating the content of the transaction and the amount based on the costs by referring to a transaction content text indicating the content and costs of the transaction, and outputting the purchase statement to be issued to the trading partner.

The data processing method of the third aspect of the present invention includes a step executed by a computer to determine whether a proper qualified invoice has been issued by the trading partner for a transaction for which a transaction evidence document has been issued, a step to create a purchase statement indicating the content of the transaction and the amount based on the costs by referencing a transaction content text indicating the content and costs of the transaction if it is determined that the qualified invoice has not been issued, and a step to output the purchase statement to be issued to the trading partner.

The present invention has the effect of allowing businesses that pay expenses to receive input tax credits even if they do not receive a properly qualified invoice.

FIG. 1 is a diagram for explaining an overview of a data processing system S. FIG. 13 is a diagram showing an example of an invoice issued by a business partner. FIG. 1 is a diagram showing a configuration of a data processing device 1. FIG. 13 is a diagram showing an example of a business outsourcing contract, which is an example of a transaction evidence document. 13 is a diagram showing an example of a purchase statement created by the creation unit 132. FIG. 4 is a flowchart showing the flow of a process for creating a purchase statement in the data processing device 1.

[Overview of Data Processing System S]
1 is a diagram for explaining an overview of a data processing system S. The data processing system S is a system used by business operators (e.g., corporations or sole proprietors) who need to perform accounting processing, and has functions for managing invoice data and issuing purchase statements.

The data processing system S comprises a data processing device 1 and one or more information terminals 2. The data processing device 1 is, for example, a computer used by the accounting department of a business. The data processing device 1 may be provided in the accounting department, or may be a cloud server. The data processing device 1 may be a computer dedicated to one business, or may be a computer shared by multiple businesses. The data processing device 1 has at least some of the accounting processing functions, such as journal entry input (issuing vouchers), bookkeeping, deposit management, and payment management.

The information terminal 2 is a computer used by an employee or a business partner of the business that uses the data processing device 1, and transmits invoice data to the data processing device 1 via the network N. When the information terminal 2 is a computer used by an employee of the business, the network N is, for example, an intranet, and when the information terminal 2 is a computer used by a business partner, the network N is, for example, the Internet. The network N may include Peppol (Pan European Public Procurement Online), an electronic invoice network for transmitting and receiving invoice data.

Figure 2 is a diagram showing an example of an invoice issued by a business partner. The invoice shown in Figure 2 lists the registration number of the business partner's qualified invoice issuer in association with the name of the business partner that issued the invoice (BBB Co., Ltd. in Figure 2), and the invoice shown in Figure 2 meets the requirements for a qualified invoice. The invoice data that the data processing device 1 receives via the network N is electronic data of an invoice as shown in Figure 2.

The data processing device 1 stores an invoice database for managing invoice data corresponding to such qualified invoices. In the invoice database, text used to search for invoice data, such as the business partner and invoice issue date, is associated with the invoice data.

When a business receives a qualified invoice, the business can receive an input tax credit for the consumption tax stated on the qualified invoice. It is therefore important for businesses to receive qualified invoices for transactions in which they need to pay expenses. However, there are cases in which a qualified invoice is not issued due to a mistake on the part of the business partner. For example, a business partner may forget to issue an invoice altogether, or the invoice may not meet the requirements for a qualified invoice. There are also transactions in which a qualified invoice is not issued, such as when paying expenses by direct debit.

In this way, if a qualified invoice is not issued, the business entity paying the expenses can request the supplier to issue a qualified invoice. However, requesting the issuance of a qualified invoice requires work from an accounting staff member, which reduces business efficiency. There are also cases where the supplier does not issue a qualified invoice even if a qualified invoice is requested. Therefore, the data processing device 1 issues a purchase statement when a qualified invoice is not issued by a supplier, thereby enabling the business entity paying the expenses to receive an input tax credit even if it has not received a qualified invoice. The configuration and operation of the data processing device 1 are described in detail below.

[Configuration of data processing device 1]
3 is a diagram showing the configuration of the data processing device 1. The data processing device 1 has a communication unit 11, a storage unit 12, and a control unit 13. The control unit 13 has a determination unit 131, a creation unit 132, and an output unit 133.

The communication unit 11 is a communication interface for connecting to the network N, and has a communication controller for transmitting and receiving data to and from the information terminal 2. The communication unit 11 transmits the purchase statement created by the creation unit 132 to the business partner. The communication unit 11 may store invoice data received from the information terminal 2 in the storage unit 12.

The storage unit 12 has a storage medium such as a ROM (Read Only Memory), a RAM (Random Access Memory), and an SSD (Solid State Drive). The storage unit 12 stores an invoice database to which invoice data issued by business partners is associated. The storage unit 12 stores, for example, an invoice database including invoice data received by the communication unit 11. The invoice database may be stored in a device different from the data processing device 1.

The memory unit 12 stores the programs executed by the control unit 13. Furthermore, the memory unit 12 stores various data used by the creation unit 132 to create a purchase statement. The memory unit 12 stores, for example, electronic data of transaction evidence documents that include information indicating the contents of a transaction, associated with a business partner. Transaction evidence documents are purchase orders, delivery notes, invoices, receipts, business contracts, approval documents, accounting slips, etc., and are documents that indicate the contents of transactions between multiple businesses. Electronic data of accounting slips are data that include business partners, transaction contents, transaction dates, transaction amounts, etc., created, for example, by accounting processing software installed on the data processing device 1 or another computer.

Figure 4 is a diagram showing an example of a business outsourcing contract, which is an example of a transaction evidence document. The business outsourcing contract shown in Figure 4 lists the registration number of the business operator (AAA Office Co., Ltd.) that uses the data processing device 1 and the registration number of the business partner (BBB Co., Ltd.). The business outsourcing contract shown in Figure 4 also lists the business outsourcing fee and the invoice issue date.

The control unit 13 is, for example, a CPU (Central Processing Unit). The control unit 13 executes the programs stored in the storage unit 12, thereby functioning as a determination unit 131, a creation unit 132, and an output unit 133.

The determination unit 131 determines whether a proper qualified invoice has been issued by the trading partner for a transaction for which a transaction evidence document has been issued. A proper qualified invoice is an invoice that meets the requirements for receiving an input tax credit. In principle, the requirements for an invoice to be recognized as a qualified invoice are that it contains the name of the business receiving the qualified invoice, the business name and registration number of the business issuing the qualified invoice, the total amount and consumption tax amount for each applicable tax rate, the applicable tax rate, the transaction details, and the transaction date.

The determination unit 131 determines whether or not a qualified invoice has been issued by a business partner by referring to the invoice database stored in the memory unit 12. If the business partner has not issued an invoice, the determination unit 131 determines that the business partner has not issued a qualified invoice. Even if the business partner has issued an invoice, if the issued invoice does not meet the requirements for a qualified invoice, the determination unit 131 determines that the business partner has not issued a qualified invoice. The determination unit 131 notifies the creation unit 132 of the determination result.

For example, the determination unit 131 determines whether an eligible invoice corresponding to a transaction has been issued in response to the start of journalization processing for the transaction. Specifically, the determination unit 131 determines whether an eligible invoice has been issued on the day when an operation to issue a voucher for journalization is performed or on a day that is preset as the journalization date.

The determination unit 131 may determine whether an eligible invoice was issued on the transaction date or expense payment date stated in the transaction evidence document. The determination unit 131 identifies the determination date, for example, based on the contents of multiple past invoices issued by the business partner. Specifically, if the issue dates of multiple past invoices are the end of the month, the determination unit 131 sets the end of the month as the determination date.

The determination unit 131 may determine the determination date based on the date written closest to the text indicating the payment amount in a transaction document such as a purchase order, delivery note, or contract exchanged with a business partner. The determination unit 131 may determine, for example, the date written closest to the text indicating the payment amount, or the day after that, as the determination date. The text indicating the payment amount is, for example, text such as "Payment," "Excluding tax," or "Excluding tax." The determination unit 131 may perform the determination process on all or part of the multiple days closest to the text indicating the payment amount, and notify the accounting staff of the determination result via the communication unit 11.

If the determination unit 131 determines that a qualified invoice has not been issued, it notifies the creation unit 132 of the determination result. If the determination unit 131 determines that a qualified invoice has not been issued, it may output warning information via the output unit 133, and if an operation to create a purchase statement is performed by the accounting staff, it may notify the creation unit 132 of an instruction to create a purchase statement.

The creation unit 132 creates a purchase statement based on the judgment result notified by the judgment unit 131. When the judgment unit 131 judges that a qualified invoice has not been issued, the creation unit 132 creates a purchase statement in which the transaction content and the amount based on the expenses are described by referring to the transaction content text indicating the transaction content and expenses. The creation unit 132 may create a purchase statement in response to instructions from an accounting staff member. The transaction content text is, for example, text included in the data of the transaction evidence document. The transaction content text may be the transaction evidence document data itself, or may be text indicating the transaction content identified based on the transaction evidence document.

The creation unit 132 creates a purchase statement that includes information for satisfying the requirements for receiving an input tax credit in addition to the transaction details and costs. The creation unit 132 creates a purchase statement that includes the registration number by, for example, referring to data that indicates the registration number of the qualified invoice issuer corresponding to the business partner, which is stored in the memory unit 12. The creation unit 132 creates a purchase statement that includes the transaction details and amounts listed on the transaction evidence documents by referring to data on transaction evidence documents, such as purchase orders, delivery notes, transaction contracts, or past invoices exchanged with the business partner.

Figure 5 is a diagram showing an example of a purchase statement created by the creation unit 132. The purchase statement shown in Figure 5 lists the name of the business partner (BBB Co., Ltd.) and the business partner's registration number. It also lists the business outsourcing fee of 20,000 yen, which was listed in the business outsourcing contract shown in Figure 4, and the consumption tax on the business outsourcing fee of 2,000 yen.

The creation unit 132 creates a purchase statement by, for example, inputting the trading partner's registration number, transaction details, amount, and transaction date written on the transaction evidence document into a template for the purchase statement stored in the memory unit 12. The creation unit 132 may input the transaction details text and instruction text including an instruction to create a purchase statement into a large-scale language model and create a purchase statement based on a provisional purchase statement provided from the large-scale language model.

When the registration number of a qualified invoice issuer is included in the transaction content text, the creation unit 132 can input the transaction content text into the large-scale language model and obtain a provisional purchase statement including the registration number included in the transaction content text from the large-scale language model. This allows the creation unit 132 to create an appropriate purchase statement even if a purchase statement template is not stored in the memory unit 12 or a program for creating a purchase statement is not stored in the memory unit 12.

The instruction text includes, for example, the sentence "Please create a purchase statement based on the contents of the transaction evidence documents below." The instruction text further includes text indicating the contents of the transaction evidence documents. As a result, the large-scale language model possessed by the external computer analyzes the instruction text received from the data processing device 1, creates a provisional purchase statement based on the contents of the transaction evidence documents, and transmits the provisional purchase statement to the data processing device 1. In order to increase the probability that a correct provisional purchase statement will be created, the creation unit 132 may input instruction text to the large-scale language model to clearly indicate the name of the business entity that issued the purchase statement and the name of the business entity to which the purchase statement is to be sent.

If the provisional purchase statement provided from the large-scale language model does not meet the requirements for use for input tax credit, the creation unit 132 creates a purchase statement by modifying the provisional purchase statement so that it meets the requirements. If the provisional purchase statement provided from the large-scale language model does not include a transaction date, or if there is an error in the transaction date listed on the provisional purchase statement, the creation unit 132 creates a purchase statement by listing the determination date identified by the determination unit 131 as the transaction date on the provisional purchase statement. This allows the creation unit 132 to create an appropriate purchase statement.

The creation unit 132 may identify the transaction date by inputting the transaction content text and instruction text including instructions for identifying the transaction date into a large-scale language model and obtaining text indicating the transaction date provided from the large-scale language model. The transaction content text is, for example, text of a transaction evidence document in which the invoice date or payment date is stated. The transaction content text may also be data on multiple past invoices. By the creation unit 132 identifying the transaction date using the large-scale language model, the creation unit 132 can create a purchase statement in which an appropriate date is stated, even if the determination unit 131 does not have a function for identifying the transaction date.

If the determination unit 131 has a function for identifying a transaction date, the creation unit 132 may compare the transaction date identified by the determination unit 131 with the transaction date provided from the large-scale language model. If the two transaction dates differ by a predetermined number of days (e.g., three days) or more, the creation unit 132 may output warning information via the output unit 133.

The output unit 133 outputs the purchase statement to be issued to the business partner. The output unit 133 transmits electronic data of the purchase statement to the business partner's address stored in the memory unit 12 via the communication unit 11. The output unit 133 may transmit the electronic data of the purchase statement after executing a remittance process for the amount stated in the purchase statement. The remittance process is a process of remittance of the amount stated in the purchase statement to a bank account associated with the business partner and stored in the memory unit 12. The remittance process may be a process of notifying an accounting staff member that a remittance is necessary and receiving input from the accounting staff member that the remittance has been completed.

[Processing flow in data processing device 1]
Fig. 6 is a flowchart showing the flow of the process of creating a purchase statement in the data processing device 1. The flowchart shown in Fig. 6 starts from the point when the determination unit 131 determines that it is necessary to determine whether or not a qualified invoice has been issued. In other words, the flowchart shown in Fig. 6 starts from the point when the accounting staff starts the operation of the journal entry process, when an invoice has been issued in the past, or when an operation to start accounting is performed on the transaction date or expense payment date written on the transaction evidence document.

The determination unit 131 selects one of one or more business partners for which to determine whether a qualified invoice has been issued (S11). The determination unit 131 selects, for example, a business partner listed on a journal entry voucher issued by a journal entry processing operation. The determination unit 131 references the invoice database (S12) and determines whether an invoice corresponding to the selected business partner has been issued (S13). If the determination unit 131 determines that the invoice has been issued (YES in S13), the determination unit 131 determines whether the invoice is a proper invoice that meets the requirements for a qualified invoice (S14).

If the determination unit 131 determines in S13 that the invoice has not been issued (NO in S13) or that the invoice is not valid (NO in S14), the creation unit 132 reads out the transaction evidence document data stored in the memory unit 12 in association with the business partner (S15). The creation unit 132 instructs the large-scale language model to create a purchase statement by sending, via the communication unit 11, a transaction content text based on the read transaction evidence document data and an instruction text for instructing the creation of a purchase statement (S16).

When the creation unit 132 obtains the provisional purchase statement output from the large-scale language model (S17), it determines whether or not the transaction date is listed on the provisional purchase statement (S18). If the creation unit 132 determines that the issue date is not listed (NO in S18), it adds the transaction date identified by, for example, the determination unit 131 or the large-scale language model as the transaction date on the purchase statement (S19). If the creation unit 132 determines that the transaction date is listed on the provisional purchase statement (YES in S18), it proceeds to S20 without changing the provisional purchase statement.

The creation unit 132 also determines whether the provisional purchase statement contains the client's registration number (S20). If the creation unit 132 determines that the registration number is not included (NO in S20), the creation unit 132 creates a purchase statement by adding the registration number associated with the client and stored in the memory unit 12 to the provisional purchase statement (S21). If the creation unit 132 determines that the registration number is included in the provisional purchase statement (YES in S20), the creation unit 132 proceeds to S22 without adding the registration number to the provisional purchase statement. The output unit 133 issues a purchase statement by transmitting the provisional purchase statement or the purchase statement to which the issue date or registration number has been added via the communication unit 11 (S22).

If the determination unit 131 determines in S14 that the invoice is valid (YES in S14), the determination unit 131 determines whether there are other business partners for which a purchase statement is to be created (S23). If the determination unit 131 determines that there are other business partners (YES in S23), the process returns to S11 and the processes from S11 to S23 are repeated. If the determination unit 131 determines that there are no other business partners (NO in S23), the control unit 13 ends the process of creating the purchase statement.

[Effects of the data processing device 1]
As described above, the data processing device 1 has a determination unit 131 that determines whether a proper qualified invoice has been issued by the trading partner for a transaction for which a transaction evidence document has been issued, and a creation unit 132 that creates a purchase statement indicating the transaction content and the amount based on the expenses by referring to a transaction content text indicating the transaction content and expenses when it is determined that a qualified invoice has not been issued. Because the data processing device 1 is configured in this way, even if a trading partner has not issued a qualified invoice, the business entity that pays the expenses can easily issue a purchase statement, so that even if the business entity does not receive a proper qualified invoice, the business entity that pays the expenses can receive an input tax credit.

Although the present invention has been described above using embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of the gist of the invention. For example, all or part of the device can be configured by distributing or integrating functionally or physically in any unit. In addition, new embodiments resulting from any combination of multiple embodiments are also included in the embodiments of the present invention. The effect of the new embodiment resulting from the combination also has the effect of the original embodiment.

Reference Signs List 1 Data processing device 2 Information terminal 11 Communication unit 12 Storage unit 13 Control unit 131 Determination unit 132 Creation unit 133 Output unit

Claims (10)

a determination unit that determines whether or not a proper qualified invoice has been issued by a trading partner of a transaction for which a transaction evidence document has been issued;
a creation unit that creates a purchase statement that describes the content of the transaction and an amount based on the cost by referring to a transaction content text that indicates the content of the transaction and the cost when the determination unit determines that the qualified invoice has not been issued;
an output unit that outputs the purchase statement to be issued to the business partner;
A data processing device comprising: The creation unit creates the invoice statement including the registration number by referring to data indicating the registration number of the qualified invoice issuer corresponding to the business partner.
2. A data processing apparatus according to claim 1. the determination unit determines whether the qualified invoice has been issued in response to the start of an accounting process for the transaction;
3. A data processing device according to claim 1 or 2. the determination unit determines whether the eligible invoice was issued on the transaction date or expense payment date stated in the transaction evidence document;
3. A data processing device according to claim 1 or 2. the creation unit inputs the transaction content text and an instruction text including an instruction to create the invoice into a large-scale language model, and creates the invoice based on a provisional invoice provided from the large-scale language model;
3. A data processing device according to claim 1 or 2. When the provisional purchase statement provided from the large-scale language model does not include a transaction date, or when there is an error in the transaction date stated in the provisional purchase statement, the creation unit creates the purchase statement by entering the date on which the determination unit determines whether the qualified invoice has been issued as the transaction date in the provisional purchase statement.
6. A data processing apparatus according to claim 5. The creation unit inputs the transaction content text and an instruction text including an instruction for identifying a transaction date into a large-scale language model, and acquires a text indicating the transaction date provided from the large-scale language model, thereby identifying the transaction date.
7. A data processing apparatus according to claim 6. The transaction content text includes the registration number of the qualified invoice issuer,
The creation unit acquires the provisional purchase statement including the registration number described in the transaction content text from the large-scale language model.
6. A data processing apparatus according to claim 5. On the computer,
A step of determining whether or not a proper qualified invoice has been issued by a trading partner of a transaction for which a transaction supporting document has been issued;
creating a purchase statement indicating the content of the transaction and an amount based on the cost by referring to a transaction content text indicating the content of the transaction and the cost when it is determined that the qualified invoice has not been issued;
outputting the purchase statement for issuance to the trading partner;
A program for executing. The computer executes
A step of determining whether or not a proper qualified invoice has been issued by a trading partner of a transaction for which a transaction supporting document has been issued;
creating a purchase statement indicating the content of the transaction and an amount based on the cost by referring to a transaction content text indicating the content of the transaction and the cost when it is determined that the qualified invoice has not been issued;
outputting the purchase statement for issuance to the trading partner;
A data processing method comprising the steps of:

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