An account title guessing device 1 that comprises: an acquisition unit 122 that acquires a plurality of pieces of transaction data that represent transaction details; an extraction unit 123 that extracts a common character string that is common to the plurality of pieces of transaction data; a guessing unit 124 that guesses an account title that corresponds to the common character string extracted by the extraction unit 123; and a selection unit 125 that associates the guessed account title with the transaction data that corresponds to the common character string extracted by the extraction unit 123 and outputs the account title.
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