JP2022035895A - Tax exemption processing equipment, tax exemption processing method and tax exemption processing program - Google Patents

Abstract

[PROBLEMS] To reduce the work burden in tax-free sales by eliminating the procedures for reporting the performance of tax-free sales to the local tax office and applying for a refund of the tax-exempt amount in a duty-free shop. [Solution] A tax-free sales centralized management server provided by a tax-free sales coordinating business operator sells desired products purchased from a duty-free shop to prospective purchasers who are foreign tourists visiting Japan who have visited the duty-free shop. conduct. As a result, it becomes possible for the tax-free shop to eliminate the reporting of the tax-free sales performance to the tax office and the procedure for applying for a refund of the tax-exempt amount. [Selection drawing] Fig. 1

Description

The present invention relates to a tax exemption processing device, a tax exemption processing method and a tax exemption processing program, and more particularly to a tax exemption processing device, a tax exemption processing method, and a tax exemption processing program for performing processing related to tax exemption sales such as consumption tax, liquor tax, and tobacco tax.

The consumption tax exemption system is a system in which foreign travelers are exempted from consumption tax if certain conditions are met when purchasing products at stores in Japan. As a certain condition, there is a condition that the total amount (tax-excluded price) of the products purchased at the store for one day must be within a predetermined range.
Patent Document 1 describes tax exemption information (determination result of whether or not duty-free sales are possible, and if tax-free sales are possible, the tax-exempt amount and tax exemption) to the foreign tourist who purchased the product. A technology for displaying the excess / deficiency amount when sales are not possible is disclosed, which allows foreign travelers to obtain information (excess / deficiency amount, etc.) necessary for receiving duty-free sales of consumption tax. be able to.

Japanese Unexamined Patent Publication No. 2017-062569

However, in order to carry out duty-free sales, the store that sells the goods submits an application (export goods sales floor license application) to the tax office in charge to run a consumption tax duty-free shop and receives permission. There is a need. In addition, when the store sells duty-free goods, it is obliged to report the results of duty-free sales to the tax office in charge, and it is necessary to apply for a refund for the tax-free amount.
In other words, in order to carry out tax exemption sales, it is necessary to complete the tax exemption sales application procedure, obtain permission for tax exemption sales, report the tax exemption sales results, and apply for a tax exemption amount refund.
Comparing taxable sales and duty-free sales, the amount of work in duty-free sales is significantly larger and more complicated than taxable sales, which is a burden on retailers who carry out duty-free sales.

Although the number of foreign tourists visiting Japan has increased in recent years, the penetration rate of duty-free shops is low, especially in local cities. Foreign tourists visiting Japan who visited such local cities sometimes hesitated to purchase products that they liked at retail stores because they could not receive sales tax exemption. .. As a result, retail stores in local cities may lose opportunities to sell products.

Therefore, the present invention has been made in view of the above problems, and an object thereof is to enable a duty-free shop to report tax-free sales results to the competent tax office and to cancel the duty-free refund application business. To provide tax exemption processing equipment, tax exemption processing methods and tax exemption processing programs.

According to the subject of the present invention, according to the tax exemption processing device of the present invention, sales information including purchaser information regarding a purchaser and product information regarding a product desired to be purchased is acquired from a store terminal of a duty-free shop via a telecommunications line. The product desired to be purchased from the duty-free shop based on the sales information acquisition means, the tax-exempt sales possibility determination means for determining whether or not the product desired to be purchased is tax-free based on the sales information, and the determination result by the tax-exempt sales permission determination means. It is solved by providing a means for purchasing goods for executing the purchase process of.

According to the tax exemption processing device configured as described above, it is determined whether or not duty-free sales of the desired product can be performed based on the information about the purchase applicant and the product information obtained from the duty-free shop, and the duty-free sales are carried out. If possible, the desired product can be purchased from a duty-free shop and sold to the desired purchaser. In other words, a foreign tourist visiting Japan who visits a duty-free shop purchases a product from a duty-free sales coordinator (a business that has a duty-free sales license) that provides a duty-free processing device. As a result, when purchasing a product sold at a duty-free shop, it becomes possible to receive a consumption tax exemption sale, and it is possible to prevent the opportunity to sell the product from being lost.

The tax exemption processing device of the present invention includes a sales history storage means for storing the sales information, and the tax exemption sales possibility determination means aggregates and aggregates the sales information stored in the sales history storage means for the purchaser. It is preferable that the tax-exempt sales possibility is determined based on the result, and the product purchasing means transmits the determination result by the tax-free sales permission determination means to the store terminal.
With the above configuration, when a foreign tourist visiting Japan purchases products at multiple duty-free shops, the total amount of the products purchased at one duty-free shop is less than the tax exemption range (for example, 5,000 yen or more). Even if it does not exist, it is possible to receive duty-free sales if the aggregated results of the prices of goods purchased at multiple duty-free shops are within the tax-exempt range. As a result, it is possible to prevent the opportunity to sell the product from being lost.

It is preferable that the tax exemption processing apparatus of the present invention is provided with a settlement means for performing settlement processing of the unpaid tax amount based on the aggregation result.
With the above configuration, when a foreign tourist visiting Japan purchases a product at a duty-free shop, the product is purchased at a tax-excluded price, and at the end of the day, the aggregated result of the product price purchased on that day is the amount within the tax-free range ( For example, if it is less than 5,000 yen), it will be possible to settle the unpaid consumption tax. As a result, the consumption tax of the products purchased at a plurality of duty-free shops is paid at once, so that the tax payment procedure can be simplified.

In the tax exemption processing device of the present invention, the tax exemption sales possibility determination means determines whether or not consumption tax is exempt from sales based on the tax-excluded price of the product desired to be purchased, and is exempt from liquor tax or tobacco tax based on the quantity of the product desired to be purchased. It is preferable to determine whether or not it can be sold.
With the above configuration, foreign tourists visiting Japan will be able to receive tax-free sales of consumption tax, liquor tax and tobacco tax when purchasing products sold at duty-free shops, and a wide variety of duty-free sales will be possible. Since it can be received, it is possible to prevent the opportunity to sell the product from being lost.

The tax exemption processing device of the present invention includes a user information storage means for storing user information including passport information, and the tax exemption sale availability determination means is tax exemption sale based on the user information of the user specified by the purchaser information. It is preferable to judge whether or not it is possible.
With the above configuration, when a foreign tourist visiting Japan purchases a product at a duty-free shop, the procedure for the clerk to obtain passport information is reduced, and it becomes possible to easily receive duty-free sales, and the sales procedure at the store. Can be simplified and personal information can be prevented from being leaked through the clerk.

It is preferable that the tax exemption processing device of the present invention is provided with a delivery instruction means for acquiring delivery availability information based on the delivery time required for the purchase desired product and instructing delivery of the purchase desired product based on the delivery availability information. ..
With the above configuration, foreign travelers can receive the purchased products at the place of departure (for example, an international airport) at the time of departure, or at the place of stay after departure (for example, the place of return to a foreign country). , You don't have to carry around your purchased items during your stay in Japan, and you can enjoy a comfortable trip.

Further, according to the tax exemption processing method of the present invention, the above-mentioned problem is that a computer telecommunicationss sales information including purchaser information regarding a purchaser and product information regarding a purchaser from a duty-free shop terminal. The tax exemption step based on the determination result of the sales information acquisition step acquired via the line, the duty-free sales propriety determination step for determining the duty-free sales availability of the purchase desired product based on the sales information, and the duty-free sales approval / disapproval determination step. It is solved by executing the product purchase step of executing the purchase process of the product desired to be purchased from the store.
With the above method, it is possible to receive duty-free sales when purchasing a product sold at a duty-free shop, and it is possible to prevent the opportunity to sell the product from being lost.

Further, according to the tax exemption processing program of the present invention, the above-mentioned problem is to telecommunications the sales information including the purchaser information about the purchaser and the product information about the purchase desired product from the store terminal of the duty-free shop. From the tax-exempt store based on the sales information acquisition means acquired via the line, the tax-exempt sales possibility determination means for determining whether the product desired to be purchased is tax-exempt based on the sales information, and the determination result by the tax-exempt sales permission determination means. The solution is to make the computer function as a product purchasing means for executing the purchase processing of the desired product.
By executing the above tax exemption processing program on the computer, it is possible to receive tax exemption sales when purchasing products sold at duty free shops, and it is possible to prevent the opportunity to sell products from being lost. can.

According to the present invention, the duty-free sales performance report and the tax-exempt amount refund application procedure, which are required at the time of duty-free sales, are eliminated, so that the business burden on the duty-free shop can be reduced. As a result, the number of duty-free shops will increase, and it will be possible to receive duty-free sales when purchasing products, so it is possible to prevent the opportunity to sell products from being lost.

It is a figure which shows the whole structure of the duty-free sales collective management system. It is a figure which shows the hardware configuration of the duty-free sales collective management server. It is a figure which shows the data structure of a user information database. It is a figure which shows the data structure of the purchase history database. It is a figure which shows the data structure of the purchase history database. It is a figure which shows the functional structure of the duty-free sales collective management server. It is a figure which shows the functional structure of a user terminal. It is a figure which shows the functional structure of a store terminal. It is a figure which shows the sequence of the user information registration process. It is a figure which shows the registration screen of a user information. It is a figure which shows the sequence of the duty-free goods purchase. It is a figure which shows the sequence of the duty-free goods purchase. It is a figure which shows the input screen of the product information. It is a figure which shows the functional structure of the duty-free sales collective management server of the 2nd Embodiment. It is a figure which shows the operation of the settlement process of 2nd Embodiment. It is a figure which shows the sequence of the tax exemption information notification method of 2nd Embodiment. It is a figure which shows the tax exemption information output screen of the 2nd Embodiment.

Hereinafter, the tax exemption sales collective management system (hereinafter, also referred to as the present system) 1 as the tax exemption processing system of the present invention will be described with reference to FIGS. 1 to 16.
(I) Outline of Embodiment First, the outline of the duty-free sales collective management system 1 will be described.
The tax-exempt sales batch management system 1 according to this embodiment manages duty-free sales collectively for those who wish to purchase products (foreign tourists visiting Japan, etc.) who have visited the duty-free shop, thereby selling tax-free sales. Used to enable.

FIG. 1 is a diagram showing an outline of the duty-free sales collective management system 1.
The duty-free sales batch management system 1 is used by a tax-free sales batch management server 2 provided by a business entity licensed by the tax office (hereinafter referred to as a duty-free sales coordinating business) and a user who wishes to purchase. It is composed of a user terminal 3 and a store terminal 4 used by a duty-free shop clerk, etc., and the duty-free sales collective management server 2, the user terminal 3 and the store terminal 4 communicate with each other via a telecommunications line such as the Internet. It is connected as possible. In addition, a plurality of user terminals 3 and a plurality of duty-free shop store terminals 4 may be connected to a telecommunication line.

The tax-exempt sales collective management server 2 as a tax-exempt processing device is a server device provided by a tax-exempt sales coordinating business operator. Here, the duty-free sales coordinating business is a business entity that has obtained permission for duty-free sales of consumption tax from the tax office, and has sales bases such as sales stores and distribution centers in local cities where the penetration rate of duty-free shops is particularly low. The business entity that is operating is suitable.
The user terminal 3 is a mobile terminal used by a purchaser. Specifically, it can be a smartphone, a tablet terminal, a PDA or a notebook computer.

The store terminal 4 is a terminal used by a clerk of a duty-free shop. In the present embodiment, the store terminal 4 is a tablet terminal communicably connected to a POS terminal (not shown), but the store terminal 4 and the POS terminal may be integrally configured. In addition to tablet terminals, smartphones, PDAs, and notebook computers can also be used.
Here, a duty-free shop is a retail shop, a mass retailer, etc. that has received permission for duty-free sales of consumption tax from the tax office, and makes various contracts and arrangements necessary for duty-free sales in advance with the duty-free sales coordinating business operator. It shall be concluded. Further, it is assumed that the information regarding the store name and the store location of the duty-free shop is recorded in advance in the storage unit 27 of the duty-free sales collective management server 2.

The flow of receiving duty-free sales of products by this system 1 will be described below for those who wish to purchase.
(1) The purchase applicant accesses the duty-free sales batch management server 2 from the user terminal 3 to register the user information before the duty-free purchase, and (2) receives the issuance of the user ID. The user information registered here includes the user's name, nationality, passport number, entry date, departure date and time, payment method (credit card information, etc.) and the like.

(3) After that, the person who wants to purchase at the duty-free shop selects the product and presents the product to be purchased to the clerk. (4) At this time, if the purchaser wishes to sell the consumption tax exempt, the user information as the purchaser information issued in (2) is also presented.
(5) Subsequently, the clerk of the duty-free shop who receives the presentation of the desired product and the user information inputs the presented information into the store terminal 4, and manages the sales information consisting of the user information and the product information in a tax-free sales package. Send to server 2. (6) Then, the duty-free sales batch management server 2 determines whether or not the duty-free sales of the product desired to be purchased can be made to the purchase applicant. The method for determining whether or not duty-free sales are possible will be described later.

(7) If it is determined in (6) that tax-free sales are possible, the tax-exempt sales batch management server 2 executes a purchase process of purchasing the desired product from the duty-free shop at a tax-included price, and (8) purchases to the duty-free shop. Notify the conclusion of the contract and process the payment of the tax-included price. (9) The clerk who confirms the establishment of the purchase contract at the duty-free shop delivers the desired product. In addition, by the payment method registered by the purchase applicant in (1), the payment is made between the purchase applicant and the duty-free sales coordinating business operator at a tax-excluded price.

(10) Duty-free sales coordinator The business operator may receive a consumption tax refund by generating purchase record information that is a record of duty-free sales and by carrying out a refund procedure with the National Tax Bureau at a later date. can.
The above is the flow of exemption from consumption tax when a purchaser purchases a product at a duty-free shop.

In the past, in order for a person who wishes to purchase (foreign tourists visiting Japan, etc.) to be exempt from consumption tax, they had to purchase the product at a duty-free shop approved by the tax office, and the duty-free shop has a tax-free sales record. It was necessary to report to the tax office in charge and apply for a refund of the tax exemption amount.
On the other hand, in this system 1, the duty-free sales coordinating business operator and the purchase applicant perform the purchase processing of the products desired to be purchased from the duty-free shop on the tax-exempt sales collective management server 2 provided by the tax-exempt sales coordinating business operator. Make a payment. That is, by selling the products purchased from the duty-free shop by the tax-exempt sales coordinating business operator, it is possible to sell the products desired to be purchased at the tax-excluded price (tax-free sales).
Then, the duty-free shop does not "sell" the product to the person who wants to purchase it, but "delivers" the product purchased by the duty-free sales coordinator.

(II) Details of Embodiment In the following, two embodiments (first embodiment and second embodiment) are listed for the tax exemption sales collective management system 1 according to the present embodiment, and the tax exemption sales collective management system according to each embodiment is listed below. A configuration example and an operation example of 1 will be described.
In the first embodiment, the tax-exempt sales batch management server 2 determines whether or not duty-free sales are possible based on the sales information when the purchase applicant wishes to purchase the product at one duty-free shop, and when the duty-free sales are possible. Is configured to perform a purchase process for the desired product.
Hereinafter, the duty-free sales batch management system 1 according to the first embodiment will be described with reference to FIGS. 1 to 12.

<< About the hardware configuration of the duty-free sales batch management server 2 >>
FIG. 2 shows the hardware configuration of the tax-exempt sales batch management server 2. As shown in the figure, the duty-free sales batch management server 2 includes a CPU 21, a ROM 22, a RAM 23, an input unit 24, a display unit 25, a communication interface 26, and a storage unit 27. They are connected to each other via a bus line such as a data bus.

The CPU 21 executes various programs stored in the ROM 22 and the storage unit 27, and performs various information processing and control based on the temporary data stored in the RAM 23. As an example, the user registration process and the product purchase process, which will be described later, are executed according to the duty-free sales batch management program 274 stored in the storage unit 27.

The ROM 22 corresponds to the main storage device of the tax-exempt sales batch management server 2, and is a non-volatile memory in which the basic input / output programs of the tax-exempt sales batch management server 2 and the like are stored.
The RAM 23 is a volatile memory that has a program storage area and a data storage area, and forms a work area for temporarily storing data necessary for the CPU 21 to execute a process. In this embodiment, tax exemption conditions used when determining whether or not duty-free sales are possible, information on products desired to be purchased, user information of a person wishing to purchase, and the like are temporarily stored.

The input unit 24 is an input device including a keyboard and a mouse, and can receive input from an administrator or the like who manages the duty-free sales batch management server 2.
The display unit 25 is a display device made of an LCD (liquid crystal display) and can be used when performing maintenance and management of the duty-free sales collective management server 2.

The communication interface 26 is connected to a public telecommunication line such as the Internet, and performs bidirectional data communication with a plurality of user terminals 3 and store terminals 4 of a plurality of duty-free shops.
Specifically, the user information is received from the user terminal 3 that wants to register the user information, and the user ID for identifying the user is transmitted to the user terminal 3. In addition, the user ID and information on the product desired to be purchased are received from the store terminal 4, and the fact that the purchase contract has been established is transmitted to the store terminal 4.

The storage unit 27 is a non-volatile auxiliary storage device including an HDD (Hard Disk Drive), an SSD (Solid State Drive), or the like. The storage unit 27 stores a user information database 271, a purchase history database 272, and a purchase history database 273, as well as application programs such as the tax-exempt sales batch management program 274, which will be described later.

FIG. 3 shows an example of the data structure of the user information database 271. As shown in FIG. 3, the user information database 271 has a user ID, a password, a name, a gender, a date of birth, a nationality, a passport number as personal attributes, and an entry place, an entry date, and an departure information as immigration information. It consists of data records including the place of departure, the date and time of departure, the place of stay, and the payment method and expiration date as payment information.
The user ID as purchaser information is an identification number for identifying a user who wants to purchase, and is issued by the duty-free sales batch management server 2. The password is information for user authentication when the user logs in to the duty-free sales batch management server 2, and is stored in a state where a predetermined encryption process is performed. The name, gender and date of birth are the user's name, gender and date of birth, respectively. The nationality and passport number are the nationality and passport number written on the passport of the user who wishes to purchase.

The place of entry and the date of entry are the place of entry (for example, an international airport such as Narita Airport, a port available to foreign tourists, etc.) and the date of entry when a user (for example, a foreign tourist visiting Japan) enters Japan. Is.
The departure place and departure date and time are the departure place and departure date and time (scheduled departure time of the departure flight) when the user leaves Japan. The place of stay is a place where the user plans to stay after leaving Japan, for example, a foreign travel destination or a return home after leaving Japan.
The entry information and departure information may include entry flight information or departure flight information consisting of an airline company, date and time, flight number, and the like.

The payment method is information that identifies a credit card, a prepaid card, a debit card, or the like used for payment while the user is staying in Japan. The expiration date is date information indicating the expiration date when the payment method such as a credit card, a prepaid card, or a debit card has an expiration date. In the present embodiment, it is assumed that a storage area for storing a plurality of payment methods for one user ID is provided.
In such a user information database 271, user information is recorded in the user information registration process described later. That is, the user information database 271 functions as a user information storage means.

FIG. 4 shows an example of the data structure of the purchase history database 272. As shown in FIG. 4, the purchase history database 272 includes a user ID, a purchase date and time, a retail store ID, a product code, a product name, a unit price, a quantity, a tax rate, and a tax exemption amount as product information purchased by the user. Consists of data records containing.
The user ID is identification information issued in advance by the duty-free sales collective management server 2 in order to identify a purchase applicant. The purchase date and time and the retail store ID are information that identifies the date and time when the purchase applicant purchased the product at the duty-free shop and the duty-free shop. Specifically, as will be described later, it is the date and time when the store terminal 4 of the duty-free shop sends the user ID and the product information to the tax-exempt sales batch management server 2 and the identification information for identifying the duty-free shop.

The product code, product name, unit price, and quantity are information indicating the product code, product name, sales unit price (price excluding tax), and sales quantity, which are identification information for identifying each product.
The tax rate is the consumption tax rate that is levied when selling goods at duty-free shops, and the tax exemption amount is the consumption tax amount that is exempt from taxation when duty-free sales are made. In this embodiment, if it is determined that duty-free sales are not possible and duty-free sales are not performed (when sold at a price including consumption tax), the tax-free amount is recorded as "0 yen". The value of may not be recorded either.
In such a purchase history database 272, purchase history information is recorded when the duty-free sales batch management server 2 executes the purchase process in the purchase process described later. That is, the purchase history database 272 functions as a sales history storage means.

FIG. 5 shows an example of the data structure of the purchase history database 273. As shown in FIG. 5, the purchase history database 273 includes a retail store ID, a purchase date and time, a user ID, and product code, product name, unit price, quantity, tax rate, and tax amount as product information purchased from the retail store. Consists of data records containing.
Since the retail store ID, purchase date and time, user ID, product code, product name, and quantity are the same as in the case of the purchase history database 272, the description thereof will be omitted. The unit price is the purchase unit price (tax-excluded price) when the duty-free sales coordinator purchases the product from the duty-free shop. The tax rate is a consumption tax rate determined for each purchased product. The tax amount is the consumption tax amount that is levied based on the purchase unit price of the product.
Similar to the purchase history database 272 described above, the purchase history database 273 records purchase history information when the duty-free sales batch management server 2 executes the purchase process in the purchase process described later.
Based on the above-mentioned purchase history information and purchase history information, the purchase amount and sales amount related to duty-free sales can be aggregated and used for grasping the business condition.

By loading and executing the tax-exempt sales batch management program 274 stored in the storage unit 27 into the program storage area of the RAM 23, the CPU 21 loads the tax-exempt sales batch management program 274 as software and the above hardware device (specifically, , CPU 21, ROM 22, RAM 23, communication interface 26, and storage unit 27) cooperate to realize the user information registration process and the product purchase process, which will be described later.

Similar to the duty-free sales batch management server 2, the user terminal 3 and the store terminal 4 are also composed of a CPU, a ROM, a RAM, an input unit, a display unit, a communication interface, and a storage unit as a basic hardware configuration (as a basic hardware configuration). Not shown). In addition to this, a touch panel, an optical reader such as a QR code reader for reading a QR code (registered trademark), a camera for photographing, or the like may be provided as an input unit. Further, a printer or the like may be provided as an output unit.

<< About the functional configuration of the duty-free sales batch management server 2 >>
Next, the function of the duty-free sales batch management server 2 will be described.
FIG. 6 shows the functional configuration of the duty-free sales batch management server 2. The duty-free sales batch management server 2 includes a user information registration unit 201, a sales information acquisition unit 202, a duty-free sales availability determination unit 203, a product purchase unit 204, a delivery instruction unit 205, a purchase record information creation unit 206, and the like. Have.

The user information registration unit 201 receives user information from the user terminal 3 via a telecommunication line, issues a user ID that identifies a user who wants to purchase, and associates the user ID with the user information to provide user information. Store in database 271. Here, the user information acquired from the user terminal 3 includes the name, gender, date of birth, nationality, and passport number of the purchaser, which is the data record of the user information database 271 shown in FIG. 3, and the entry into Japan. It is composed of the place, the date of entry, the place of departure when leaving Japan, the date and time of departure, the next place of stay, the payment method as payment information, and the expiration date.
After storing the user information in the user information database 271, the user information registration unit 201 transmits the user ID to the user terminal 3.

The sales information acquisition unit 202, which functions as a sales information acquisition means, receives the user ID of the purchase applicant and the product information regarding the product desired to be purchased from the store terminal 4. Here, the product information received by the sales information acquisition unit 202 from the store terminal 4 includes a product code, a product name, a unit price, a quantity, and a tax rate.

The duty-free sales availability determination unit 203, which functions as a duty-free sales availability determination means, determines whether or not the duty-free sales of the product desired to be purchased are possible. Specifically, the user information database 271 stored in the storage unit 27 is searched using the user ID acquired by the sales information acquisition unit 202, and the user information (personal information and immigration information) corresponding to the user ID is used by the user. Read from information database 271. Then, the duty-free sales possibility determination unit 203 determines whether or not the duty-free sales are possible as follows, based on the user information read from the user information database 271 and the product information acquired by the sales information acquisition unit 202.

The determination of whether or not tax exemption is possible includes three determinations: whether or not the purchase price is subject to tax exemption, a non-resident determination, and a confirmation determination of precautions.
First, in the determination of whether or not the purchase amount is subject to tax exemption, it is determined whether or not the total amount of the tax-excluded prices of the products desired to be purchased is within the "tax exemption range". Here, the "amount in the tax exemption range" means an amount in a predetermined range in which tax exemption sales of the product can be permitted based on the tax-excluded price of the product. In the present embodiment, the tax exemption range for consumables among the products desired to be purchased is 5,000 yen or more and up to 500,000 yen. Here, the consumables include foods, beverages, cosmetics, pharmaceuticals and the like.
On the other hand, the tax exemption range for general goods among the products desired to be purchased is 5,000 yen or more. Here, general goods include home appliances, daily necessities, clothing (clothes and kimonos), jewelry, folk crafts, and the like.
In this way, it is determined whether the purchased product is a consumable item or a general item based on the predetermined type of purchased product, and if the total amount of the tax-excluded price is within the tax exemption range, tax exemption sales are possible. The following non-resident judgment is made. However, the method for determining whether or not the purchase amount is subject to tax exemption is not limited to the above method. For example, it is determined whether the total tax-excluded price of consumables and general goods is within the range of 5,000 yen or more and up to 500,000 yen. Residents may be determined.

In the non-resident determination, it is determined whether or not the purchase applicant falls under the category of "non-resident". Specifically, the nationality and the date of entry of the purchase applicant are acquired from the user information database 271, and it is determined that the person has a foreign nationality and six months have not passed since the date of entry. If 6 months have passed, tax exemption sales will not be permitted even if the purchase applicant is a foreign national, as he / she will be considered as a resident in Japan.

Finally, in the confirmation judgment of the precautions, it is determined whether or not the purchase applicant has confirmed the precautions until departure. Here, the precautions are "take out general goods overseas", "take out consumables overseas within 30 days of purchase without using them", and "if it is discovered that they have not been taken out, leave the country. In some cases, consumption tax will be levied. "
In the present embodiment, precautions are displayed on the display unit of the store terminal 4, and the purchase applicant operates the confirmation button of the store terminal 4, so that the duty-free sales batch management server 2 receives a confirmation signal (purchase) from the store terminal 4. When the applicant receives a signal that the applicant has confirmed the precautions), it is determined that the product desired to be purchased can be sold duty-free. However, even if the precautions are displayed on the display unit of the user terminal 3 and the purchase applicant operates the confirmation button of the user terminal 3, the duty-free sales batch management server 2 receives the confirmation signal from the user terminal 3. good.
In the present embodiment, the determination of whether or not the tax exemption is possible is executed in the order of first determining whether the purchase price is subject to tax exemption, then determining non-resident, and finally confirming the precautions. You may change in the order of.

The product purchase unit 204, which functions as a product purchase means, executes the purchase process based on the determination result of the duty-free sales possibility determination unit 203. That is, when the duty-free sales possibility determination unit 203 determines that the duty-free sales are possible, the purchase process of purchasing the desired product from the duty-free shop is executed.
In the purchase process in this embodiment, the following process is executed. First, the duty-free shop and the tax-exempt sales coordinator decide to conclude a purchase contract for the product to be purchased, and store the contents of the purchase contract in the purchase history database 272 and the purchase history database 273. Specifically, the product purchase unit 204 receives the retail store ID, the purchase date and time (purchase date and time), the purchaser's user ID, and the product information (product code, product name, purchase unit price, quantity, tax rate) received from the store terminal 4. , Tax amount) is recorded in the purchase history database 273. Similarly, the user ID of the purchaser, the purchase date and time (purchase date and time), the retail store ID, and the product information (product code, product name, sales unit price, quantity, tax rate, tax exemption amount) are recorded in the purchase history database 272.
Next, the product purchase unit 204 generates payment information including the tax-included price of the purchased product and makes a payment with the duty-free shop. Here, the price including tax is calculated based on the product unit price, the purchase coefficient, the quantity, and the tax rate in the product information. Settlement is made by a settlement method previously concluded between the duty-free shop and the duty-free sales coordinating business operator. In addition, the product purchase unit 204 generates billing information including the tax-excluded price of the purchased product, and makes a payment with the purchase applicant. Payment for the purchase applicant is performed by the payment method specified in advance by the purchase applicant.
Finally, the product purchase unit 204 transmits a purchase notification to the store terminal 4. That is, the information that the purchase contract has been established is transmitted to the store terminal 4.

On the other hand, when the duty-free sales possibility determination unit 203 determines that the duty-free sales are not possible, the product purchase unit 204 determines that the purchase contract has not been established for the store terminal 4 and the reason for the determination that the duty-free sales are not possible (for example, "purchase". A message such as "The total price of the product is 500 yen short of the tax exemption range" or "The period of stay in Japan has exceeded 6 months") is sent.

The delivery instruction unit 205, which functions as a delivery instruction means, generates delivery instruction information for delivering goods from a duty-free shop to a place of departure such as an airport or a place of stay after departure, and transmits the information to an information terminal managed by an external distribution center. Perform processing. Here, the delivery instruction information is information including a delivery source, a delivery destination, a delivery item, and a delivery charge, each of which has the location of the duty-free shop as the delivery source and the departure place or the place of stay as the delivery destination. The purchased item is the delivery item.
Further, the delivery instruction unit 205 determines whether or not the product can be delivered to the delivery destination by the departure date and time (or the desired delivery date and time specified by the user) prior to the generation of the delivery instruction information (acquisition of delivery availability information). ), And if delivery is possible, delivery instruction information may be generated. Specifically, it is determined whether or not delivery is possible as follows. First, the delivery instruction unit 205 estimates the delivery lead time (delivery required time, that is, the number of days and hours required for delivery of the product) from the positional relationship between the delivery destination and the delivery source (location of the duty-free shop). Here, the delivery destination is a point designated in advance by the user as described later, and is, for example, a place of departure or a place of stay registered in the user information database 271. Further, the lead time of delivery is estimated by referring to a delivery time table that stores a predetermined delivery time based on past results and the like for a combination between a plurality of delivery bases. Then, if the estimated delivery date and time obtained by adding the lead time to the current time is earlier than the departure date and time (or the desired delivery date and time), the delivery instruction unit 205 determines that delivery is possible, and the estimated delivery date and time is the departure date and time. If it is after that, it is judged that delivery is not possible. A plurality of delivery time tables may be prepared in advance for conditions such as time, day of the week, and product type, and one delivery time table may be selected according to the conditions.

The purchase record information creation unit 206 generates purchase record information when the duty-free sales availability determination unit 203 determines that duty-free sales are possible, and transmits the generated purchase record information to the NTA via a telecommunication line. Submit the purchase record information to the NTA. Here, the purchase record information is adopted by the computerization system of the tax exemption sales procedure introduced by the National Tax Agency from April 1, 2nd year of Reiwa, and the fact of tax exemption sales instead of the paper medium (purchase record slip) up to that point. It is electronic information that proves.
Instead of generating the purchase record information, electronic data corresponding to the previous purchase record slip may be generated and transmitted to the store terminal 4 of the duty-free shop. In this case, the store terminal 4 that has received the electronic data of the purchase record slip may print out the purchase record slip from the printer connected to the store terminal 4. As a result, the duty-free shop clerk can affix the purchase record slip printed out from the printer to the purchaser's passport.

<< About the functional configuration of user terminal 3 >>
Next, the function of the user terminal 3 will be described.
FIG. 7 shows the functional configuration of the user terminal 3. The user terminal 3 has a user information input unit 301, a user ID recording unit 302, a payment method selection unit 303, a delivery destination input unit 304, and a QR code generation unit 305.

The user information input unit 301 accepts the input of the user information and transmits the input user information to the duty-free sales batch management server 2. As described above, the user information is composed of personal information that identifies the user, entry / exit information that specifies entry / exit, and payment information that specifies the payment method. Here, a plurality of payment methods can be input as the payment method.

The user ID recording unit 302 receives the user ID from the duty-free sales batch management server 2 and records the received user ID in the storage unit of the user terminal 3.

When purchasing a product at a duty-free shop, the payment method selection unit 303 accepts selection input of a payment method actually used from one or a plurality of pre-registered payment methods. At this time, the payment method selected in the past and the number of selections thereof are accumulated, and the payment method selected most frequently in the past is preferentially displayed, or the payment method selected last time is preferentially displayed. It may be possible to easily perform selection input.

The delivery destination input unit 304 accepts input of the delivery destination of the product purchased at the duty-free shop. At this time, it is possible to select a pre-registered departure place or a place of stay after departure as a delivery destination, or to input an unregistered delivery place. Further, it may be possible to input that the user does not want to deliver the product but wants to take it home.

The QR code generation unit 305 is a QR code based on the user ID stored in the storage unit of the user terminal 3, the payment method selected by the payment method selection unit 303, and the delivery destination input by the delivery destination input unit 304. Is generated and output to the display unit of the user terminal 3. As will be described later, the QR code output to the display unit of the user terminal 3 is read by the QR code reader of the store terminal 4. Although the QR code is generated in the present embodiment, a one-dimensional code such as a barcode or a two-dimensional code such as DataMatrix or VeriCode may be output.

<< About the functional configuration of the store terminal 4 >>
Next, the function of the store terminal 4 will be described.
FIG. 8 shows the functional configuration of the store terminal 4. The store terminal 4 has a product information acquisition unit 401, a QR code reading unit 402, and a purchase notification display unit 403.

The product information acquisition unit 401 acquires information on the desired product selected by the purchase applicant. Specifically, when a person who wants to purchase a product brings the product to be purchased to the cash register (sales area) of a tax-exempt store, the clerk reads the barcode attached to the product to be purchased using the barcode reader of the POS terminal. The POS terminal acquires the product information. Then, the product information acquisition unit 401 of the store terminal 4 connected to the POS terminal by a communication line acquires the product information of the product desired to be purchased via the communication line. The product information includes product code, product name, sales unit price (excluding tax), quantity, and tax rate information.

The QR code reading unit 402 reads the QR code displayed on the display unit of the user terminal 3, decodes the read QR code, and acquires the user ID, payment method, and delivery destination. The acquired user ID, payment method, and delivery destination are transmitted from the store terminal 4 to the duty-free sales batch management server 2 together with the product information acquired by the product information acquisition unit 401. The QR code reading unit 402 may read not only the QR code but also a one-dimensional code such as a barcode or a two-dimensional code such as DataMatrix or VeriCode.

The purchase notification display unit 403 receives the purchase notification from the duty-free sales batch management server 2 and outputs it to the display unit of the store terminal 4. Specifically, when the purchase contract is concluded, that fact is displayed. On the other hand, if the purchase contract is unsuccessful, that fact and the reason why duty-free sales are not possible (for example, "The total amount of purchased products is 500 yen short of the tax-free range" and " A message such as "The length of stay in Japan has exceeded 6 months.") Is displayed.

<< Sequence of user information registration processing according to this embodiment >>
Next, the user information registration process will be described as an operation example of the duty-free sales batch management server 2 and the user terminal 3.
FIG. 9 shows a sequence of user information registration processing.
First, the CPU of the user terminal 3 displays the user information registration screen on the display unit and monitors whether or not the user information has been input (step S11).

FIG. 10 shows an example of the user information registration screen.
10 (a) is an input screen related to personal attributes among user information, FIG. 10 (b) is an input screen related to immigration information among user information, and FIG. 10 (c) is payment information among user information. It is an input screen displayed on the display unit of the user terminal 3 by selecting the tabs of "personal attribute", "immigration information", and "payment information", respectively.
Here, the user information registration screen is displayed in the native language of the foreigner in order to facilitate input / operation by the foreigner who is planning to visit Japan, but in FIG. 10, for convenience of explanation, Japanese is used. It is displayed in.

On the input screen for personal attributes in FIG. 10A, the user's name, gender, date of birth, nationality, and passport number can be input.
On the input screen for immigration information in FIG. 10B, it is possible to input the place of entry, the date of entry, the place of departure, the date and time of departure, and the place of stay.
On the input screen for payment information in FIG. 10 (c), the payment method and the expiration date thereof can be input. Here, only one payment method and its expiration date may be registered, but a plurality of payment methods and their expiration dates may be registered. As a result, when purchasing a product at a duty-free shop, the payment method can be specified by simply selecting the desired payment method from the pre-registered payment methods, and for example, for a plurality of payment methods. It is possible to use them properly according to the situation.

By pressing the registration button after the input for all the input items shown in FIGS. 10 (a) to 10 (c) is completed, the input user information is transmitted from the user terminal 3 to the tax-exempt sales batch management server 2. To.

Returning to FIG. 9, when the user information is input and the registration button is pressed, the CPU of the user terminal 3 transmits the user information to the tax-exempt sales batch management server 2 via the communication interface of the user terminal 3, and the tax-free sales are performed. The CPU 21 of the batch management server 2 receives user information from the user terminal 3 (step S12).
The CPU 21 of the duty-free sales batch management server 2 determines whether or not the received user information has been registered by collating it with a record stored in the user information database 271. If it is not registered, the CPU 21 determines that it is a new user registration and issues a new user ID (step S13). Then, the CPU 21 associates the user ID and the user information and stores the user information as the user information database 271 of the storage unit 27 (step S14).

The CPU 21 transmits the newly issued user ID to the user terminal 3 via the communication interface 26. The CPU of the user terminal 3 receives the user ID (step S15) and records it in the storage unit of the user terminal 3 (step S16). With the above, the duty-free sales batch management server 2 and the user terminal 3 complete the user information registration process.

By executing the user information registration process by the above procedure, passport information and immigration information of foreign tourists visiting Japan are pre-registered, so when purchasing products at duty-free shops, as described later. The procedure for acquiring passport information, etc. at the store is reduced, and it becomes possible to smoothly purchase products.

<< Sequence of product purchase processing according to this embodiment >>
Next, as an operation example of the duty-free sales collective management server 2, the user terminal 3, and the store terminal 4, the product purchase process in the duty-free shop will be described. The product purchase process is a process performed when a person who wants to purchase a product brings the product to be purchased to a duty-free shop's cash register (sales area).
11A and 11B show a sequence of merchandise purchase processing.
As shown in FIG. 11A, the CPU of the store terminal 4 displays a product information input screen on the display unit of the store terminal 4 and monitors whether or not the product information of the product desired to be purchased has been input by the store clerk (step). S21). The product information may be directly input by the store clerk to the store terminal 4, or may be acquired from the POS terminal operated by the store clerk via the communication line.
When the product information is input (step S21; Yes), the CPU of the store terminal 4 stands by with the product information input screen displayed (step S25).

FIG. 12 shows an example of the product information input screen.
On the product information input screen, the product information input by the clerk is displayed in a list, and the "payment" button and the "cancel" button are displayed at the bottom of the list display.
When the clerk presses the "payment" button, the screen transitions to the QR code reading screen, and the QR code can be read.

Returning to FIG. 11A, the CPU of the user terminal 3 monitors whether or not the purchase applicant has input the payment method and the delivery destination (step S22). When the payment method and the delivery destination are input (step S22; Yes), the user ID is read from the storage unit of the user terminal 3 and a QR code is generated based on the user ID, the payment method and the delivery destination (step S23). ..
The CPU of the user terminal 3 displays the generated QR code on the display unit of the user terminal 3 and waits until it is read by the QR code reader of the store terminal 4 (step S24).

When the CPU of the store terminal 4 determines that the QR code has been read (step S25; Yes), it analyzes the QR code to acquire the user ID, the payment method, and the delivery destination, and the product input in step S21. It is sent to the duty-free sales batch management server 2 together with the information. The CPU 21 of the duty-free sales batch management server 2 receives the user ID, product information, payment method, and delivery destination from the store terminal 4 (step S26). That is, the duty-free sales batch management server 2 acquires sales information including purchaser information and product information in step S26 (sales information acquisition step).

Subsequently, the CPU 21 of the duty-free sales batch management server 2 acquires the user information of the purchase applicant from the user information database 271 (step S27). That is, the CPU 21 acquires the user information of the purchase applicant by searching the user information database 271 using the received user ID as a key.
Next, the CPU 21 determines whether or not duty-free sales are possible (step S28) (step to determine whether or not duty-free sales are possible). As mentioned above, here, three judgments are made: whether the purchase price is subject to tax exemption, non-resident judgment, and confirmation judgment of precautions, and when it is judged that tax exemption sales are possible in all judgments. In addition, tax-free sales will be possible.
The CPU 21 first determines whether or not the total amount of the tax-excluded price of the product desired to be purchased is within the tax exemption range. That is, the total amount of the purchased products excluding tax is calculated, and the calculated total amount is compared with the tax exemption range stored in advance in the RAM 23. If it is determined that the total amount is within the tax exemption range, the following non-resident determination is made.

In the non-resident determination, it is determined whether or not the purchaser has a foreign nationality based on the user information read from the user information database 271. If it is determined that the purchaser has a foreign nationality, the elapsed period from the time the purchaser entered Japan to the present is calculated, and it is determined that 6 months or more have not passed. And finally, the confirmation judgment of the precautions is made. That is, it is determined whether or not a signal indicating that the precautions have been confirmed has been received from the store terminal 4 via the communication interface 26.

When it is determined that duty-free sales are possible (step S29; Yes), the CPU 21 executes a purchase process including steps S30 to S33 and step S37 (purchase step). That is, the CPU 21 first determines the establishment of a purchase contract for the desired product received from the store terminal 4 (step S30).
Subsequently, as shown in FIG. 11B, the CPU 21 calculates the consumption tax amount based on the purchase price (purchase price) of the product desired to be purchased from the duty-free shop, and purchases the product together with the retail store ID, purchase date and time, user ID, and product information. Record in the history database 273 (step S31). Next, the CPU 21 calculates the consumption tax amount (tax exemption amount) based on the selling price of the product to the purchase applicant, and records it in the purchase history database 272 together with the user ID, the purchase date and time, the retail store ID, and the product information (step S32). ..
Subsequently, the CPU 21 generates payment information and billing information (step S33). That is, payment information (tax-included price) for the purchase (purchase) of the desired product from the duty-free shop and billing information (tax-excluded price) for the sale of the product to the purchaser are generated, and payment is made based on this information. conduct. Settlement to the duty-free shop may be done by sending the transfer information consisting of the transfer account (duty-free shop account) and the transfer amount (tax-included price) to the server of an external financial institution. Any payment method can be used as long as it is a method previously concluded between the two. Further, the payment to the purchase applicant is performed by the payment method selected and input in step S23 described above.
On the other hand, if it is determined that duty-free sales are not possible (step S29; No), the process proceeds to step S34.

Subsequently, the CPU 21 estimates the delivery lead time (step S34). Specifically, the location of the duty-free shop is used as the delivery source, and the lead time to the delivery destination (for example, the place of departure or the place of stay) specified in advance is estimated by referring to the above-mentioned delivery time table. Then, the CPU 21 determines whether or not delivery is possible (step S35). That is, if the date and time (estimated delivery date and time) obtained by adding the lead time estimated in step S34 to the current time is before the departure date and time (or desired delivery date and time), it is determined that delivery is possible (step S35; Y), and the product Generate delivery instruction information (step S36). That is, the location of the duty-free shop is set as the delivery source, the point input in step S22 is set as the delivery destination, and the delivery instruction information with the purchased product as the delivery item is generated and transmitted to the delivery management server managed by the external delivery center. Perform processing. As a result, foreign travelers who are purchasers can receive the purchased products at the place of departure or the next place of stay at the time of departure, so that they do not have to carry the purchased products during their stay in Japan and are comfortable. You can enjoy your trip. On the other hand, if the estimated delivery date and time is after the departure date and time, it is determined that delivery is not possible, and the process proceeds to step S37.

Further, the CPU 21 transmits a purchase notification to the store terminal 4 via the communication interface 26 (step S37). That is, when the purchase contract is established, the fact that the purchase contract is established is transmitted. On the other hand, if the purchase contract is not concluded, the reason for determining that duty-free sales are not possible (for example, "The total amount of purchased products is 500 yen short of the duty-free range" and " I have been in Japan for more than 6 months. "
The CPU of the store terminal 4 receives the purchase notification (step S36) and displays the purchase notification display screen on the display unit of the store terminal 4 (step S38).

By executing the product purchase process by the above procedure, the duty-free sales coordinator that provides the duty-free sales batch management server 2 can purchase the products desired by foreign tourists visiting Japan from the duty-free shop. Since it is bought and sold, duty-free sales of the desired product can be carried out.

Although the embodiment of the tax-exempt sales batch management system 1 of the present invention has been described above, the present invention is not limited to the described embodiment, and various modifications can be made without departing from the gist of the present invention. It is possible.
For example, in the present embodiment, when purchasing a product at a duty-free shop, only the user ID is presented, and it is not necessary to present the passport.
On the other hand, when purchasing a product for the first time at a duty-free shop (for example, at the time of the first purchase of the day), both the user ID and the passport may have to be presented at the shop. In this case, the tax-exempt sales batch management server 2 extracts user information from the user information database 271 based on the user ID, and executes a collation process for collating the extracted user information with the passport information presented at the store. If the verification is successful, it is not necessary to show the passport at the time of the second and subsequent purchases of the product, and the product can be purchased by presenting only the user ID.
This prevents fraudulent acts by registering false user information and receiving consumption tax exemption sales, and fraudulent acts by so-called "spoofing", in which consumption tax exemption sales are received using another person's user ID, and 2 Since it is not necessary to show the passport at the time of the second and subsequent purchases, it is possible to smoothly purchase the products at the store.

Further, in the present embodiment, the user, a foreign tourist to Japan, visits the duty-free shop after registering the user information in advance and receiving the issuance of the user ID, and presents the user ID at the shop to purchase the product. explained.
On the other hand, even a user who has not been issued a user ID may be able to receive duty-free sales by presenting his passport at the duty-free shop. In this case, when a user who has not been issued a user ID presents a passport or the like at a duty-free shop, the store terminal 4 of the duty-free shop contains purchaser information and product information including personal information and immigration information displayed on the passport. Is sent to the duty-free sales batch management server 2. Then, the duty-free sales batch management server 2 determines whether or not the duty-free sales are possible based on the purchaser information and the product information received from the store terminal 4, and if it is determined that the duty-free sales are possible, the purchase process is executed.
As a result, even a foreign tourist who visits a duty-free shop without registering user information can receive a consumption tax-free sale at the duty-free shop.

Further, in the present embodiment, the tax exemption process for the consumption tax exemption has been described.
On the other hand, tax exemption processing may be performed for liquor tax and tobacco tax. In this case, the tax-exempt sales possibility determination unit 203 described above determines whether or not the purchased quantity is subject to tax exemption, instead of determining whether or not the purchase amount is subject to tax exemption. For example, in the case of liquor, it may be determined that duty-free sales are possible when the number of 760 ml liquor is 3 or less.

Further, in the present embodiment, it has been described that delivery instruction information is generated by the duty-free sales collective management server 2 for all purchased products, delivered to the departure place by the delivery company, and delivered at the departure place.
On the other hand, it is preferable to allow the purchaser to select whether or not the product is desired to be delivered.
As a result, it is possible to prevent the delivery cost from being incurred by the delivery company even when the product that does not become a large package is purchased.

Further, in the present embodiment, it has been described that the delivery instruction unit 205 of the duty-free sales batch management server 2 calculates the estimated delivery time and determines whether or not the delivery is possible based on the calculated estimated delivery time.
On the other hand, the delivery information including the delivery source, the delivery destination, the delivery product, and the departure date and time (or the desired delivery date and time) is transmitted to the information terminal operated and managed by the external distribution center, and the information of the distribution center is transmitted. The tax-exempt sales batch management server 2 may receive the delivery availability determination result (delivery availability information) determined by the terminal.
As a result, the processing load of the duty-free sales batch management server 2 can be reduced.

Further, in the present embodiment, it has been described that the purchase record information creation unit 206 creates the purchase record information and transmits it to the NTA via a telecommunication line.
On the other hand, the external approval sender and the duty-free shop share the prescribed information necessary for creating the purchase record information, and the approval sender creates the purchase record information and sends it to the NTA. You may ask for.
This makes it possible to reduce the business cost related to the purchase record information.

<< About the duty-free sales batch management system according to the second embodiment >>
Next, the duty-free sales collective management server 2a according to the second embodiment of the present invention will be described with reference to FIGS. 13 to 16.
In the first embodiment described above, the duty-free sales batch management server 2 determines whether or not duty-free sales are possible based on the sales information when the purchase applicant wishes to purchase the product at one duty-free shop, and the duty-free sales are performed. It was explained that the purchase process of the desired product is executed when possible.
On the other hand, the tax-exempt sales batch management server 2a of the second embodiment described below is the product price (excluding tax) when the purchase applicant wishes to purchase the product at a plurality of duty-free shops within a predetermined period. It is configured to determine whether or not duty-free sales are possible based on the aggregated results, execute the purchase process of the product if duty-free sales are possible, and settle the consumption tax payment amount as necessary.
Here, the predetermined period is a period during which tax-free sales can be permitted based on the aggregated result of the tax-excluded price of the purchased products within that period, and in this embodiment, one day, that is, the next day starting at midnight. It is a period that ends before midnight. Hereinafter, it is also referred to as an aggregation period.
The settlement process is a process in which when the amount of consumption tax paid is insufficient for the products purchased during the aggregation period, the shortage is paid after the fact.

FIG. 13 shows the functional configuration of the duty-free sales batch management server 2a in the second embodiment, and the tax-free sales batch management server 2a includes a user information registration unit 201, a sales information acquisition unit 202, and a tax-exempt sales availability determination unit. It has a 203a, a product purchase unit 204, a delivery instruction unit 205, a purchase record information creation unit 206, a settlement processing unit 207a, and a tax exemption information output unit 208a.
The tax-exempt sales batch management server 2a of the second embodiment changes the tax-exempt sales permission determination unit 203 of the tax-exempt sales batch management server 2 shown in FIG. 208a is added. Since other configurations are the same as those of the duty-free sales batch management server 2 of the first embodiment, the same reference numerals are given and the description is omitted, and only the different parts will be described.

The duty-free sales possibility determination unit 203 in the first embodiment determines whether or not the purchase amount is subject to tax exemption in order to determine whether or not the purchase desired product can be sold tax-free at the time of purchasing the product at the duty-free shop. It was explained that three judgments, a resident judgment and a confirmation judgment of precautions, are performed.
On the other hand, the duty-free sales possibility determination unit 203a in the second embodiment performs a primary determination executed at the time of purchasing a product at a duty-free shop and a secondary determination executed after the aggregation period has elapsed. Here, as the primary determination, only two determinations, a non-resident determination and a confirmation determination of precautions, are performed. That is, when purchasing a product at a duty-free shop, it is determined whether or not duty-free sales are possible without determining whether or not the tax-excluded price of the product desired to be purchased is within the tax-exempt range. If it is primarily determined that duty-free sales are possible, the purchaser can receive the purchased product without paying the consumption tax. Then, after the aggregation period has elapsed, the tax-excluded prices of the purchased products at the plurality of duty-free shops purchased during the aggregation period are aggregated and compared with the amount in the tax exemption range to determine whether or not the duty-free sales are possible. This is the secondary judgment. If it is determined in the secondary determination that duty-free sales are not possible after the primary determination determines that duty-free sales are possible, the settlement processing unit 207a, which will be described later, will settle the consumption tax amount that has not been paid.

After the aggregation period has elapsed, the settlement processing unit 207a, which functions as a settlement means, performs settlement when there is a consumption tax amount that has not been paid for the products purchased during the aggregation period.
As mentioned above, if it is determined that tax exemption sales are possible in the primary judgment and then tax exemption judgment is not possible in the secondary judgment, the products purchased at the tax-excluded price will not be subject to tax exemption sales. Unpaid consumption tax will occur.
Therefore, the settlement processing unit 207a refers to the purchase history database 272, calculates the consumption tax amount based on the information of the unit price, quantity and tax rate of the purchased product for which the consumption tax has not been paid, and consumes it to the purchaser. In addition to generating tax billing information, information on payment of consumption tax to the National Tax Agency is generated and each settlement is performed.

The tax exemption information output unit 208a outputs the tax exemption information to the user terminal 3 when the user terminal 3 requests an inquiry for the tax exemption information. Here, the tax exemption information is the purchase history information obtained by extracting only the records related to the user for whom the inquiry request has been made from the purchase history database 272, and the tax-excluded price of the purchased product is aggregated for each aggregation period based on the purchase history information. However, if the aggregated result is within the tax exemption range, the tax exemption amount is added, and if it is not within the tax exemption range, the excess or deficiency amount is added.
By outputting such tax exemption information to the user terminal 3, the user can confirm his / her own tax exemption information and recognize the tax exemption amount due to tax exemption sales or the excess / deficiency amount required to receive the consumption tax exemption. This will make it possible and increase the convenience of foreign tourists visiting Japan for shopping in Japan.

<< Flow of settlement processing according to the second embodiment >>
Next, the settlement process of the duty-free sales batch management server 2 will be described.
FIG. 14 is a flowchart showing the operation of the settlement process. The settlement process is a process executed by the CPU 21 of the duty-free sales batch management server 2 after the purchase amount for the aggregation period (1 day in the present embodiment) is fixed.
The CPU 21 determines whether or not the consumption tax payment amount needs to be settled by the above-mentioned secondary determination (step S41). That is, by acquiring the purchase history information from the purchase history database 272 and calculating the total value of the tax-excluded prices of the purchased products within the aggregation period for each user, the tax-excluded prices of the products purchased at one or more stores are aggregated. Ask for the result. Then, by comparing the amount of the tax exemption range stored in advance in the RAM 23 with the aggregation result, it is determined whether or not the tax exemption sale is possible, and whether or not there is a consumption tax that has not been paid.

If it is determined that the consumption tax payment amount does not need to be settled (step S41; No), the CPU 21 ends the settlement process without performing the subsequent processing. On the other hand, if it is determined that the consumption tax payment amount needs to be settled (step S41; Yes), the purchase history database 272 is modified (step S42). That is, among the purchase history information stored in the purchase history database 272, the tax exemption amount is corrected to 0 yen for the record of the purchase history information of the target user whose purchase date and time is within the aggregation period.
Subsequently, billing information for the purchaser is generated (step S43). Here, the billing information is information including the consumption tax amount that has not been paid, and based on this billing information, the purchase applicant makes a payment by a payment method specified in advance.

By executing the settlement process by the above procedure, when a foreign tourist visiting Japan purchases products at multiple duty-free shops, the total amount of the products purchased at one duty-free shop is the amount within the tax exemption range ( Even if it is less than 5,000 yen), if the aggregated result of the product prices purchased at multiple duty-free shops is within the tax exemption range, it is possible to receive the consumption tax exemption sale. As a result, it is possible to prevent the opportunity to sell the product from being lost.
In addition, when a foreign tourist visiting Japan purchases a product at a duty-free shop, the tax exemption range is the aggregated result of the product price purchased on that day after the purchase price is fixed at the store. If the amount is less than the above amount, the unpaid consumption tax can be settled. As a result, the consumption tax of the products purchased at a plurality of duty-free shops is paid at once, so that the tax payment procedure can be simplified.

<< Sequence of tax exemption information output processing according to the second embodiment >>
Next, the tax exemption information output processing will be described as an operation example of the user terminal 3 and the tax exemption sales batch management server 2.
FIG. 15 shows a sequence of tax exemption information output processing. First, the CPU of the user terminal 3 displays a login screen on the display unit and monitors whether or not the user ID and password have been input (step S51). When it is determined that the user ID and password have been input (step S51; Yes), the CPU of the user terminal 3 transmits the user ID and password information to the duty-free sales batch management server 2 (step S52).

The CPU 21 of the duty-free sales batch management server 2 receives the user ID and password from the user terminal 3 and authenticates the user (step S53). That is, the user ID and password are acquired from the user information database 271 and collated with the user ID and password received in step S52. If the user ID and password match, it is determined that the user authentication has been successful. If the user authentication fails, the user terminal 3 is notified of the authentication failure, but in the following description, it is assumed that the user authentication has succeeded.

Subsequently, the CPU 21 extracts a record of the user ID that matches the user ID acquired in step S52 from the purchase history information stored in the purchase history database 272 (step S54). Then, tax exemption information is generated based on the extracted purchase history information (step S55). That is, the tax-excluded price of the purchased product is totaled based on the extracted purchase history information, and the totaled result is compared with the amount of the tax exemption range. If the amount is within the tax exemption range, the tax exemption amount is calculated from the tax-excluded price and tax rate information of the purchased product. On the other hand, if the amount does not fall within the tax exemption range, the excess or deficiency amount with respect to the tax exemption range amount is calculated.

The CPU 21 transmits the generated tax exemption information to the user terminal 3 (step S56). The CPU of the user terminal 3 receives the tax exemption information, displays the tax exemption information output screen on the display unit, and outputs the tax exemption information (step S57).

FIG. 16 shows an example of the tax exemption information output screen.
Here, the tax exemption information output screen is displayed in the native language of the foreigner in order to facilitate input and operation by a foreign tourist visiting Japan, but in FIG. 16, it is displayed in Japanese for convenience of explanation. is doing.
As shown in FIG. 16, the tax exemption information output screen displays the purchase date, the purchase history information on the purchase date, and the total amount of the total amount of the tax-excluded prices of the purchased products. If the aggregated result is within the tax exemption range, the tax exemption amount is also displayed. On the other hand, if the aggregated result does not fall within the tax exemption range, the excess or deficiency amount is also displayed. FIG. 15 shows an example in which the aggregated result is 400 yen short of the tax exemption range. Instead of displaying the excess / deficiency amount for the tax exemption range in this way, a message such as "The total amount of purchased products is 400 yen short of the tax exemption range" may be displayed.
With the above, the user terminal 3 and the tax exemption sales batch management server 2 end the tax exemption information output processing.

By executing the tax exemption information output processing by the above procedure, the foreign tourist visiting Japan confirms the tax exemption information displayed on the display unit of the user terminal 3, and the user can obtain his / her own tax exemption amount or tax exemption. You will be able to recognize the amount of excess or deficiency to receive.

Although some embodiments of the present invention have been described, these embodiments are examples for facilitating the understanding of the present invention, and do not limit the present invention. That is, the present invention can be modified and improved without departing from the spirit thereof, and it goes without saying that the present invention includes an equivalent thereof.

The program executed by each device of the above-described embodiment or modification shall be provided by incorporating it into a storage medium (ROM or storage unit) provided in each device in advance, but the program is not limited to this. For example, a file in an installable format or an executable format may be configured to be recorded and provided on a computer-readable recording medium such as a CD-ROM, CD-R, or DVD. Further, the program executed by each device of the above-described embodiment or modification may be stored on a computer connected to a network such as the Internet and provided by downloading via the network.

1 Duty-free sales batch management system 2 Duty-free sales batch management server 3 User terminal 4 Store terminal 21 CPU
22 ROM
23 RAM
24 Input unit 25 Display unit 26 Communication interface 27 Storage unit

Claims (8)

A sales information acquisition means for acquiring sales information including purchaser information about a purchaser and product information about a desired product from a duty-free shop terminal via a telecommunication line.
A duty-free sales possibility determination means for determining whether or not the product desired to be purchased is duty-free based on the sales information,
A product purchasing means for executing the purchase processing of the product desired to be purchased from the duty-free shop based on the determination result by the tax-exempt sales possibility determination means.
A tax exemption processing device characterized by being equipped with. A sales history storage means for storing the sales information is provided.
The duty-free sales possibility determination means aggregates the sales information stored in the sales history storage means for the purchaser, and determines whether the duty-free sales are possible based on the aggregation result.
The tax exemption processing device according to claim 1, wherein the product purchasing means transmits a determination result by the tax exemption sales possibility determination means to the store terminal. The tax exemption processing apparatus according to claim 2, further comprising a settlement means for performing settlement processing of an unpaid tax amount based on the aggregation result. The duty-free sales possibility determination means determines whether or not consumption tax is exempt from sales based on the tax-excluded price of the desired purchase product, and determines whether or not liquor tax or tobacco tax is exempt from sales based on the quantity of the desired purchase product. The tax exemption processing apparatus according to any one of claims 1 to 3, wherein the tax exemption processing apparatus is characterized. Equipped with a user information storage means for storing user information including passport information
The tax exemption process according to any one of claims 1 to 4, wherein the tax exemption sales possibility determination means determines whether tax exemption sales are possible based on the user information of the user specified by the purchaser information. Device. Claims 1 to 5 are provided with a delivery instruction means for acquiring delivery availability information based on the delivery required time of the purchase desired product and instructing delivery of the purchase desired product based on the delivery availability information. The tax exemption processing device described in any one of the items. The computer
A sales information acquisition step for acquiring sales information including purchaser information regarding a purchaser and product information regarding a product desired to be purchased from a duty-free shop terminal via a telecommunication line.
Based on the sales information, the duty-free sales availability determination step for determining whether or not the product desired to be purchased is duty-free, and
A product purchase step for executing the purchase process of the product desired to be purchased from the duty-free shop based on the determination result of the tax-exempt sales availability determination step, and
A tax exemption processing method characterized by performing. A sales information acquisition method for acquiring sales information including purchaser information regarding a purchaser and product information regarding a product desired to be purchased from a duty-free shop terminal via a telecommunication line.
Duty-free sales availability determination means for determining whether or not the product desired to be purchased is duty-free based on the sales information,
A product purchasing means that executes a purchasing process of the product desired to be purchased from the duty-free shop based on the determination result by the tax-exempt sales possibility determination means.
A tax exemption program that features a computer as a function.

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