著者

亀井 邦裕 児玉 公信 細澤 あゆみ 成田 雅彦

出版者

一般社団法人情報処理学会

雑誌

研究報告情報システムと社会環境(IS)

巻号頁・発行日

vol.2013, no.3, pp.1-7, 2013-09-05

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ビジネスシステムにおいて代金計算に伴う消費税の計算は必須であるが,消費税率の段階的引き上げや特例の導入などが見込まれている中で,税制改定に追随し,適用時点に応じた税額計算を,合理的に行う必要があるここには,過去の取引データの遡及的な修正も含む.このための概念モデルのあるべき姿を,取引 (商流) データおよび代金 (金流) データのモデルを含めて提案する.Calculation of consumption tax accompanied with the price calculation is inevitable in the business information system. However, it will be more difficult to catch up the tax revision and calculate the tax reasonably in accordance with the applicable time, because of expected gradual increase in the tax rate and uncertain application of special exceptions. In addition, the calculation must include retrospective fix of transaction data in the past. In this paper, we propose the conceptual model for consumption tax calculation, which can be an ideal one, because it includes models of the transaction representing commercial distribution and billing as the example of money distribution, which are the organizational basic activities.