The journal element output unit 11 includes an image analysis unit 20 that specifies a portion corresponding to a journal element including at least a date and an amount from voucher image data, and a journal element that corresponds to the content of the portion specified by the image analysis unit 20 by learning in advance. A journal element output unit 21 for outputting a journal element corresponding to the content of the part specified by the image analysis unit 20 as text by a journal element output AI for outputting a journal element to be output as text; And a journal element determination unit 23 that determines the validity of the text output from 21 as a journal element, and outputs display information related to the text in two or more modes according to the validity.
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