REAL ESTATE SALES PRICE CONSUMPTION TAX CALCULATION DEVICE, REAL ESTATE SALES PRICE CONSUMPTION TAX CALCULATION METHOD, AND REAL ESTATE SALES PRICE CONSUMPTION TAX CALCULATION PROGRAM

摘要

To provide a real estate sales price consumption tax calculation device, a real estate sales price consumption tax calculation method and a real estate sales price consumption tax calculation program that can automatically calculate a tax-included real estate sales price of a building with a land into a land consideration, a building consideration, and a consumption tax amount.SOLUTION: A storage unit 106 includes: balance sheet data 106a that stores a building cost and a land cost; building cost data 106b for each block that stores costs of buildings for each block; price list data 106c that stores tax-included prices of buildings with lands for each block and a total of all blocks thereof; and a basic master 106d that stores profit rates expected from the building costs to the building considerations and consumption tax rates of the buildings. A control unit 102 includes: a balance determination unit 102a that determines a balance with a difference subtracting a total cost from a total of all the blocks of tax-excluded prices; a building consideration calculation unit 102b that calculates, when a profit can be expected, a building consideration by anticipating a default profit rate from a building cost; a consumption tax calculation unit 102c that calculates a consumption tax from the building consideration; and a sales price proportional distribution unit 102d that divides the tax-included price into the land consideration, the building consideration and the consumption tax.SELECTED DRAWING: Figure 1