JP6409115B1 - Automatic journal server and automatic journal program - Google Patents

Abstract

To enable automatic and efficient journaling of virtual currency-based transactions.
A user database 2h stores a virtual currency address unique to each user who performs a virtual currency-based transaction. The block chain information acquisition unit 2b accesses the block chain constructed as a distributed network, and acquires transaction information of a transaction corresponding to the virtual currency address stored in the user database 2h. The transaction database 2i stores the transaction information acquired by the block chain information acquisition unit 2b for each transaction. The rate information acquisition unit 2c acquires the conversion rate of the virtual currency via the network. The journal processing unit 2e performs a transaction journaling process based on the transaction information read from the transaction database 2i and the conversion rate acquired by the rate information acquisition unit 2c.
[Selection] Figure 4

Description

  The present invention relates to an automatic journal server and an automatic journal program, and more particularly to a journal for a virtual currency-based transaction.

  In recent years, various virtual currencies such as Bitcoin, Ripple, Ethereum, and Monar Coin are rapidly spreading, and virtual currency-based transactions are expected to increase rapidly in the future. For example, Non-Patent Document 1 describes a virtual currency accounting process. According to this description, when there is an active market for virtual currency as accounting for the evaluation of virtual currency at the end of the period, the value based on the market price is the balance sheet price of the virtual currency, and the difference from the book value is the current period It is supposed to be treated as a profit or loss. In addition, a method of reflecting the gains and losses of the virtual currency on the financial statements on the basis of the point in time when the agreement on the buying and selling of the virtual currency is established.

  In addition, although not related to virtual currency, Patent Document 1 describes financial accounting that enables the creation of market value information by grasping the difference from the market value evaluation value as valuation profit / loss when creating securities and land breakdown details. A system is disclosed. Specifically, first, a website that provides market value information of securities owned by a company and land is registered. Next, when preparing the securities breakdown statement and the land breakdown statement, the market price is obtained from the website based on the securities code of the securities and the location of the name of the land. Then, the market capitalization and the valuation difference are automatically calculated.

JP 2003-167987 A

Corporate Accounting Standards Committee Practical Report Release Draft No. 53 “Current Handling (Draft) Regarding Accounting for Virtual Currency in the Fund Settlement Act” (Released on December 6, 2017)

  However, the current automatic journal server is not capable of dealing with virtual currency-based transactions, despite the rapid spread of virtual currency.

  Accordingly, an object of the present invention is to enable automatic and efficient journaling of virtual currency-based transactions.

In order to solve such a problem, the first invention includes a user database, a block chain information acquisition unit, a transaction database, a rate information acquisition unit, a journal request reception unit, and a journal processing unit, Provide an automatic journal server that journals transactions based. The user database stores a virtual currency address unique to each user who performs a virtual currency-based transaction. The block chain information acquisition unit accesses the block chain constructed as a distributed network and acquires transaction information of a transaction corresponding to the virtual currency address stored in the user database. The transaction database stores the transaction information acquired by the block chain information acquisition unit for each transaction. The rate information acquisition unit acquires the conversion rate of the virtual currency via the network. When the journal request accepting unit accepts a transaction journal request from a specific user, the journal request receiving unit stores the transaction information of the transaction related to the journal request acquired from the client of the specific user via the network in the transaction database. The journal processing unit performs a journal processing of a virtual currency-based transaction based on the transaction information read from the transaction database and the conversion rate acquired by the rate information acquisition unit. When the transaction information acquired by the journal request accepting unit and the transaction information acquired by the block chain information acquiring unit match for the transaction relating to the journal request, the journal processing unit performs the journal processing.

  Here, in the first invention, it is preferable that the journal processing unit performs, as the journal processing, a journal processing for transactions relating to deposit and withdrawal of virtual currency and a profit / loss processing associated with withdrawal of virtual currency. . In this case, the journal processing unit may perform the profit / loss process using a method selected by the user from among a plurality of calculation methods prepared in advance as the calculation method used in the profit / loss process.

  In the first invention, it is preferable that the block chain information acquisition unit periodically accesses the block chain and adds transaction information of a new transaction corresponding to the virtual currency address to the transaction database. In this case, it is desirable that the journal processing unit performs journal processing for a new transaction added to the transaction database. In this case, the journal processing unit may process the journals of new transactions as if they were sold and sold.

  In the first invention, the journal processing unit may determine a transaction account item according to transaction information relating to a journal request.

The second invention relates to a user database for storing a virtual currency address unique to each user who performs a virtual currency-based transaction, and a transaction for storing transaction information acquired from a block chain constructed as a distributed network for each transaction. An automatic journalizing program that executes on a computer having a database and performs a journal of a virtual currency-based transaction is provided. This program causes a computer to execute processing having first to fourth steps. In the first step, the block chain is accessed, transaction information of a transaction corresponding to the virtual currency address stored in the user database is acquired, and stored in the transaction database. In the second step, the virtual currency conversion rate is acquired via the network. In the third step, when a transaction journal request is received from a specific user, transaction information related to the journal request obtained from the client of the specific user via the network is stored in the transaction database. In the fourth step, the transaction processing of the virtual currency based transaction is performed based on the transaction information read from the transaction database and the conversion rate. Here, the fourth step performs the above-described journal entry processing when the transaction information acquired in the third step and the transaction information acquired in the first step match for the transaction related to the journal request.

Here, in the second invention, the fourth step is a step of performing, as the journalizing process, a journalizing process for transactions relating to deposit and withdrawal of virtual currency and a profit / loss process associated with withdrawal of virtual currency. Preferably there is. In this case, the fourth step is a step of performing the profit / loss process using a method selected by the user from among a plurality of calculation methods prepared in advance as the calculation method used in the profit / loss process. Good.

In the second invention, the first step is preferably a step of periodically accessing the block chain and adding transaction information of a new transaction corresponding to the virtual currency address to the transaction database. In this case, it is desirable that the fourth step is a step of performing a journalizing process for a new transaction added to the transaction database. Further, in this case, the fourth step may be a step in which a new transaction journal is uniformly regarded as a sale.

2nd invention WHEREIN: The said 4th step may be a step which determines the account item of transaction according to the transaction information which concerns on a journal request.

  According to the present invention, a virtual currency address for each user who performs a virtual currency-based transaction is stored, and a block chain is searched using this as a key to acquire / manage transaction information related to a transaction performed by the user. . Then, based on this transaction information and the conversion rate of the virtual currency, the journal processing of the transaction based on the virtual currency is automatically performed. This eliminates the need for the user himself / herself to send his / her virtual currency address and access to the blockchain each time he / she requests a journal for a transaction, thus improving user convenience and system efficiency. Automatic journalizing service can be realized.

Overall view of the automatic journal network system Blockchain conceptual diagram Illustration of data structure in blockchain Journal server configuration diagram Logical structure diagram of user database Logical structure diagram of transaction database Flow chart of transaction batch processing Gain / loss processing flowchart A diagram showing an example of deposit and withdrawal of virtual currency Diagram showing exchange rate by trading day Diagram showing profit and loss by withdrawal transaction Diagram showing journal results by batch processing of transactions Flow chart for individual transaction processing Diagram showing journal results by individual transaction processing Figure showing the journal entry result at the end of the period

  FIG. 1 is an overall view of an automatic journal network system according to this embodiment. In the journal network system 1, a journal server 2, a large number of clients 3 operated by a user, a block chain 4, and a virtual currency exchange 5 are connected via a network such as the Internet. When receiving a “transaction” journal request from the client 3, the journal server 2 automatically performs the “transaction” journal processing and transmits the journal result to the client 2. The feature of this embodiment is that it corresponds not only to transactions performed on a real currency basis, but also to transactions performed on a virtual currency basis represented by bitcoin and the like. In the journal processing of the virtual currency-based transaction, the journal server 2 accesses the block chain 4 and the virtual currency exchange 5 as necessary. The block chain 4 is constructed as a distributed network. Further, the virtual currency exchange 5 (computer on the network) provides information on the conversion rate of the virtual currency.

  In this specification, “transaction” refers to bookkeeping transactions other than bookkeeping transactions that involve increases / decreases in assets (assets, liabilities), capital, revenue, and expenses owned by companies, etc. It is used to collectively refer to transactions necessary for recording.

  Here, the concept of the block chain will be described with reference to FIG. A virtual currency such as bitcoin is expressed as a transaction history, that is, a collection of individual transactions (transactions) through which the virtual currency has passed. Each transaction includes the hash value of the previous transaction and the public key of the new owner and is digitally signed with the original owner's encryption key. Information about all transactions is shared throughout the P2P network. By expressing the transaction in this way, it is not possible to transfer the currency without permission of the original owner, and the third party can objectively confirm the transfer of the currency. Have.

  FIG. 3 is an explanatory diagram of a data structure (transaction information) in a transaction. In addition to the transaction date, the data structure of the transaction has “output (currency for withdrawal)”, “input (currency used for deposit)”, and the like. For remittance, the currency (face value) to be sent to the other party and the destination are required, but the output is a representation of them. To use the currency addressed to you (= send money to someone), you must refer to the output of a past transaction, which corresponds to the input in the current transaction. Multiple outputs and inputs can be specified for each transaction. In order to send an arbitrary amount of money, it is necessary to collect the output of past transactions addressed to itself and specify it as an input for a future transaction.

  In the configuration shown in FIG. 1, the entity providing the information in the block chain 4 and the operating entity of the virtual currency exchange 5 are separate, but they may be the same.

  FIG. 4 is a configuration diagram of the journal server 2 that forms the core of the journal network system 1. The journal server 2 is mainly composed of a control unit 2a, a block chain information acquisition unit 2b, a rate information acquisition unit 2c, a journal request reception unit 2d, a journal processing unit 2e, and various databases 2h to 2j. ing. The control unit 2a performs overall control of the journalizing server 2 including batch processing and individual processing of transactions to be described later. The block chain acquisition unit 2b accesses the block chain 4 on the network periodically or every time a transaction journal request is received from a user, and acquires transaction information of a transaction corresponding to a predetermined virtual currency address. The rate information acquisition unit 2c accesses the virtual currency exchange 5 on the network and acquires the conversion rate of the virtual currency on a desired day. The journal request accepting unit 2d accepts a transaction journal request from a specific user (client 3), and stores the transaction information of the transaction related to the journal request acquired from the client of this user via the network in the transaction database 2i.

  The journal processing unit 2e performs the journal processing of the virtual currency-based transaction based on the transaction information read from the transaction database 2i and the conversion rate acquired by the rate information acquisition unit 2c. The journal processing unit 2e includes a transaction authentication unit 2f and a profit / loss calculation unit 2g as functions unique to the virtual currency-based transaction. The transaction authentication unit 2f is used only at the time of individual processing of a transaction for which a journal request has been received. Is the transaction information acquired by the journal request receiving unit 2d consistent with the transaction information acquired by the blockchain information acquisition unit 2b? Authenticate. If the two match, individual processing of the transaction related to the journal entry request is performed. If the two do not match, the individual processing is not performed and an error notification is transmitted to the user (requester). The difference profit / loss calculation unit 2g is used for both the collective processing and the individual processing of transactions, and calculates the difference (real currency basis) associated with the withdrawal of virtual currency. The journal result by the journal processing unit 2e is stored in the journal database 2j as a journal record.

  FIG. 5 is a logical configuration diagram of the user database 2h. The user database 2h stores and manages information related to each “user” in a centralized manner. In particular, the “virtual currency address”, “API” is related to the journal processing of virtual currency-based transactions. “Key 1”, “API key 2”, and “calculation method” are important. These are registered on the journal server 2 side through a predetermined setting procedure by the user. Here, the “virtual currency address” corresponds to an account number when using the virtual currency, and a unique symbol string is assigned to each user of the virtual currency. In the case of bitcoin, a virtual currency address (bitcoin address) is composed of 27 to 34 alphanumeric characters starting from 1 or 3, and is generated from a public key. When the journal server 2 (block chain information acquisition unit 2b) tries to acquire, for example, transaction information of the user “A” from the block chain 4, the virtual currency address “a” corresponding to the user “A” is stored in the block chain 4 To the side.

  The “API key 1” is a user-specific authentication key issued from the block chain 4 side in order to authenticate access to the block chain 4. When the journal server 2 (block chain information acquisition unit 2b) tries to acquire, for example, transaction information of the user “A” from the block chain 4, “a1” is used as the API key 1 corresponding to the user “A”. This is sent to the 4-side API (Application Programming Interface). If access authentication of the block chain 4 is not necessary, the API key 1 is not necessary.

  The “API key 2” is a user-specific authentication key issued from the virtual currency exchange 5 side in order to authenticate access to the virtual currency exchange 5. When the journal server 2 (rate information acquisition unit 2c) tries to acquire, for example, the conversion rate of the user “A” from the virtual currency exchange 5, “a2” is virtually used as the API key 2 corresponding to the user “A”. It is sent to the API on the currency exchange 5 side. If access authentication to the virtual currency exchange 5 is not required, the API key 2 is not necessary.

  The “calculation method” is a calculation method used in the profit / loss processing (payout unit price calculation). In this embodiment, a plurality of calculation methods are prepared in advance, and the one selected by the user is used. This calculation method includes (1) moving average method, (2) gross average method, (3) final purchase cost method, (4) individual method, (5) first-in first-out method, and (6) selling price reduction method. Exists. The above (1) to (2) are calculation methods used for securities and inventory, and the above (3) to (6) are calculation methods used for inventory. Among these calculation methods, an appropriate combination of system specifications is presented to the user as an option. However, the calculation method can be selected only in the first year of service subscription, and the calculation method selected in the first year is used from the following year.

  The journal server 2 may manage a plurality of virtual currency addresses for one user as “virtual currency addresses” in the user database 2h. As a result, it is possible to deal with even a case where the allocation of a plurality of addresses to one user is permitted as the specification of the virtual currency and the address is dynamically changed. In this case, the user may register a new virtual currency address assigned to the user in the journal server 2 each time. In addition, the journal server 2 instead of the user accesses the virtual currency exchange 5 or the like by using a pre-registered API key, acquires a new virtual currency address relating to the user, and automatically enters the user database 2h. You may make it register (update).

  FIG. 6 is a logical configuration diagram of the transaction database 2i. The transaction database 2i stores and manages information related to each transaction in an integrated manner, and includes a large number of transaction records provided for each transaction. One transaction record includes fields such as “transaction information A”, “transaction information B”, and “journal entry” in addition to “user” associated with the user database 2h.

  Here, “transaction information A” is transaction information (information described in the transaction) acquired from the block chain 4, and specifically includes transaction date, virtual currency-based transaction volume (BTC), deposit / Withdrawal distinction, transaction ID (identification information for identifying individual transactions in the block chain 4) is included.

  “Transaction information B” is transaction information (user input information) related to a journal entry request for a transaction, and specifically includes a transaction date, a virtual currency-based transaction volume (BTC), and a deposit / withdrawal distinction. Further, the “transaction information B” may include an account item input / designated by the user. When the account item is included in the “transaction information B”, this account item is reflected in the journal entry result of the transaction for which the journal request is received from the user (this is used as it is). Further, “transaction information B” is described only for a transaction for which a journal entry request has been received from the user, and is blank when no transaction is received (during batch processing).

  The “journal status” is a flag for managing whether or not the journal processing by the journal processing unit 2e has been performed, and “completed” when the processing is performed, and “no” when the processing is not performed. Set to "Not done". When the journal server 2 performs only one of the batch processing and the individual processing, only “Done” is sufficient. However, when performing both processes, the “Done” is subdivided into “Done (batch)”, It may be managed as “done (individual)”.

  It should be noted that the configuration of the transaction record shown in FIG. 6 is logical only and does not indicate a physical configuration. That is, each of “user”, “transaction information A”, “transaction information B”, “journal status”, or any combination thereof is individually managed in a plurality of tables, and these tables are shared by a common ID. Even if the data structure is linked with (for example, transaction ID), there is no difference from the function performed by the illustrated transaction record, and it is logically equivalent. The “transaction record” in the present specification is used in a concept that broadly includes a data structure that associates information necessary for the journal server 2 to perform management and processing regardless of the physical data structure. In that sense, the “database” can also be understood as a collection of tables and the like associated with each other. This applies not only to the transaction database 2i but also to the user database 2h and the journal database 2j.

  FIG. 7 is a flowchart of batch processing of transactions performed by the journalizing server 2. All processes executed in the journal server 2 including this batch process and individual processes described later are executed by installing a computer program (automatic journal program) in the journal server 2. The control unit 2a periodically calls this routine every hour or every day, and batch-processes the transaction group to be processed.

  First, in step 1, the control unit 2 a specifies a search target for the block chain 4. The search target is all virtual currency addresses managed by the user database 2h shown in FIG. 5, that is, all persons who subscribe to this service and perform virtual currency-based transactions. Further, the period to be searched is from the previous batch processing to the current date and time. In addition, when acquiring transaction information so far for a new subscriber of this service, the virtual currency address of this user is a search target without specifying a period.

  In step 2, the block chain information acquisition unit 2 b requests the block chain 4 to search the block chain 4 side API by specifying the search target (such as a virtual currency address) specified in step 1. At that time, if access authentication of the block chain 4 is necessary, the API key 1 corresponding to the user to be requested is read from the user database 2h and transmitted to the API on the block chain 4 side.

  In step 3, the block chain information acquisition unit 2b acquires transaction information of a transaction (transaction) related to the search request from the API on the block chain 4 side. In step 4, the block chain information acquisition unit 2 b adds a transaction record related to “new transaction” to the transaction database 2 i via the control unit 2 a. Here, the “new transaction” is a transaction that is not managed by the transaction database 2 i among the transactions acquired from the block chain 4. In this transaction record, “user” describes the user name corresponding to the virtual currency address to be searched. In the “transaction information A”, the transaction information acquired by the block chain information acquisition unit 2b is described. Then, the “journal status” is set to “incomplete” (see FIG. 6). In the case of batch processing, “transaction information B” remains blank. By the process of step 4, that of the block chain 4 is reflected in the contents held in the transaction database 2i, and the consistency between the two is ensured.

  The following processing is repeatedly performed while shifting the processing target one by one for all transaction records whose journal status is set to “incomplete” (hereinafter referred to as “incomplete transaction record”).

  First, in step 5, the journal entry processing unit 2e reads one outstanding transaction record from the transaction database 2i as a processing target. Next, in Step 7, the journal processing unit 2e acquires the conversion rate at the time of the transaction date described as “transaction information A” of the outstanding transaction record to be processed. Specifically, the journal processing unit 2e designates a transaction date to the rate information acquisition unit 2c via the control unit 2a and instructs that the conversion rate at that time should be acquired. Based on this, the rate information acquisition unit 2c requests the API on the virtual currency exchange 5 side to provide the conversion rate for the specified date. At that time, if access authentication of the virtual currency exchange 5 is required, the API key 1 corresponding to the user to be requested is read from the user database 2h and transmitted to the API on the virtual currency exchange 5 side. . And the rate information acquisition part 2c acquires the conversion rate of the designated date from the virtual currency exchange 5, and transfers this to the journal process part 2e via the control part 2a.

  In step 8, the journal processing unit 2 e performs the transaction processing of the virtual currency based transaction based on the “transaction information A” of the outstanding transaction record to be processed and the conversion rate acquired in step 7.

  In step 9, it is determined whether or not the transaction relating to the outstanding transaction record is a withdrawal. If the determination result in step 9 is affirmative, that is, in the case of a withdrawal transaction, the journal entry processing unit 2e performs the profit / loss process in step 10. On the other hand, if the determination result in step 9 is negative, that is, in the case of a deposit transaction, the journal entry processing unit 2e skips the difference profit / loss process in step 10 and proceeds to step 11.

  FIG. 10 is a flowchart of the profit / loss process performed for the withdrawal transaction, which is called from step 10 as a subroutine. First, in step 20, the profit / loss calculation unit 2 g refers to the user database 2 h and specifies the “calculation method” selected by the user related to the outstanding transaction record to be processed. Next, the profit / loss calculation unit 2g calculates the average unit price of the virtual currency by this calculation method (step 21), and calculates the profit / loss difference based on the actual currency using the average unit price (step 22). As a result, the process exits from this subroutine and returns to step 10.

  Referring to FIG. 7 again, in step 11, the journal processing unit 2e reflects the result of the journal processing in step 8 (and the profit / loss processing in step 10 at the time of withdrawal transaction) in the journal database 2j. Then, by changing the “journal status” of the incomplete transaction record related to the processing target from “incomplete” to “completed” (or “completed (collective)”), the processing related to the transaction to be processed is completed.

  In step 12, it is determined whether or not processing of all outstanding transaction records has been completed. If the determination result of step 12 is negative, the process target is shifted to the next unfinished transaction record (step 13), and then the processes of steps 5 to 11 are performed on the new process target (unfinished transaction record). Then, when the above process is repeated and the last process target process is completed, the determination result of step 12 is switched from negative to positive. As a result, a series of processing ends and the routine exits.

  The above collective processing will be described by taking as an example the deposit and withdrawal of virtual currency as shown in FIG. This figure shows a case where eight virtual currency-based transactions (unit = BTC) having different transaction dates are acquired for a certain user as a search result of the block chain 4 (step 3). In this case, as shown in FIG. 10, the conversion rate is acquired for each of the eight trading days (step 7). For example, at the time of “2017/11/01”, the rate per 1 (BTC) is “500,000 (JPY)” (JPY = Japanese yen).

  In this case, as shown in FIG. 11, for each withdrawal transaction of “2017/11/18”, “2017/11/28” and “2017/12/08”, “withdrawal (average unit price) and“ difference ” "Profit and loss" is calculated (step 10). Here, the “average unit price” uses a value calculated based on the moving average. “Withdrawal (average unit price)” is calculated as (withdrawal amount of virtual currency) × (average unit price). Further, the “gain / loss” is calculated as (virtual currency withdrawal amount) × (transaction day unit price−average unit price). For example, when paying attention to a withdrawal transaction with “2017/11/18” (withdrawal amount = 0.2 (BTC)), “withdrawal (average unit price)” is 508,000 × 0.2 = 101,600 (JPY), “gain / loss” Is 0.2 x (560,000-508,000) = 10,400 (JPY).

  FIG. 12 is a diagram showing a journal entry result by a batch processing of transactions. In the journal based only on the transaction information acquired from the block chain 4, since the specific contents of the transaction are unknown, the original transaction journal and the profit / loss journal are uniformly regarded as buying and selling. That is, for the deposit transaction, the debit is recorded as virtual currency and the credit is recorded as ordinary deposit. In contrast to withdrawal transactions, withdrawal transactions are recorded as ordinary deposits and credits as virtual currencies. In addition, gains and losses arising during withdrawal transactions are recorded as ordinary deposits as debits and foreign exchange gains as debits. This journal result is reflected in the journal database 2j (step 11).

  FIG. 13 is a flowchart of individual transaction processing performed by the journalizing server 2. When receiving a transaction journal request from the client 3 on the user side via the journal request accepting unit 2d, the control unit 2a calls this routine and individually processes the transaction related to the journal request.

  The main difference between this flowchart and that of FIG. 7 is that, since only transactions related to journal requests are processed, step 12 and step 13 shown in FIG. 7 do not exist. When there are a plurality of transactions related to the journal request, individual processing is performed a plurality of times for each transaction. Second, step 6 exists between step 5 and step 7 shown in FIG. Hereinafter, differences from the flowchart of FIG. 7 will be described with emphasis, and other common points will be denoted by the same step numbers, and description thereof will be omitted or simplified.

  First, in step 1, the control unit 2 a specifies a search target for the block chain 4. Here, the search target is the virtual currency address of the user (for example, “A”) who requested the journal of the transaction. The control unit 2a specifies the virtual currency address “a” of the user A with reference to the user database 2h shown in FIG. Through Steps 2 to 3, transaction information of a transaction related to the virtual currency address a is acquired as a search result of the block chain 4.

  In step 4, a new transaction record is added to the transaction database 2i. In this new transaction record, “user” describes the user A who requested the journal of the transaction. In the “transaction information A”, the transaction information acquired by the block chain information acquisition unit 2b is described. Further, in “transaction information B”, the transaction information acquired by the journal request acceptance unit 2d is described. When the user A requests a journal entry from the journal server 2, the transaction information of the transaction is transmitted as necessary information, which becomes “transaction information B”. Then, the “journal status” is set to “incomplete”.

  Note that, depending on the frequency of the batch processing (batch processing) performed periodically, it is assumed that the transaction record related to the journal request has already been generated in the individual processing. In this case, the transaction information is described in “transaction information B” in the existing record without newly adding a transaction record.

  In step 5, the journal processing unit 2e reads the transaction record of the user A related to the journal request from the transaction database 2i as a processing target.

  In step 6, the transaction authentication unit 2 f compares “transaction information A” and “transaction information B” described in the transaction record, and determines whether or not the contents are consistent. Specifically, it is authenticated that the transaction subject (user A) matches, the transaction date matches, and the transaction amount matches. However, regarding the coincidence of transaction dates, it should be taken into account that there is a slight time lag (for example, about 10 minutes) between the transaction incorporation into the block chain 4 and the transaction execution date. If both contents match, the process proceeds to step 7 and the process is continued. On the other hand, if the two do not match, an error notification is transmitted to the user (step 14) and the routine is exited. By authenticating such transaction details, it is possible to prevent an erroneous input by the user and to ensure consistency with transaction information acquired from the block chain 4.

  In steps 7 to 11, transaction journal processing and profit / loss processing are performed, and the journal results are reflected in the journal database 2j. Then, by changing the “journal status” of the transaction record related to the processing target from “incomplete” to “completed” (or “completed (collective)” to “completed (individual)”), Processing is complete.

  In the individual transaction processing, unlike the case of collective processing, the specific content of the transaction is known. Therefore, the transaction journal content (account item) depends on the content of the transaction information B input by the user. It is determined. FIG. 14 is a diagram illustrating a journal entry result by individual transaction processing. If the account information (for example, withdrawal = “purchase”, receipt = “sales”) is included in the transaction information input by the user at the time of the transaction journal request, the account item of the journal entry result is determined. Specifically, for deposit transactions, the debit is recorded as virtual currency and the credit is recorded as sales. For withdrawal transactions, the debit is recorded as purchase amount and the credit is recorded as virtual currency. In addition, the gains and losses that occur during withdrawal transactions (as of the execution date) are recorded as debit as virtual currency and debit as virtual currency exchange gain. This journal result is reflected in the journal database 2j (step 11).

  In the present embodiment, the journal result of individual processing has priority over the journal result of batch processing. In other words, for the three transactions “2017/11/28”, “2017/12/08”, and “2017/12/12”, the journal results (see Fig. 11) that are considered to be sold and sold are the contents of each transaction. Is changed to a journal entry result that reflects By updating such journal entries, it is possible to perform fine journaling while ensuring consistency with the block chain 4 for transactions that have received journal requests from users.

  In addition, when the account information is not included in the transaction information input by the user at the time of the transaction journal request, an account item suitable for the user-input transaction information may be automatically determined using machine learning or the like. For example, Japanese Patent No. 6161229, which is a patent of the present applicant, discloses an automatic journal that outputs an account item suitable for transaction information using a learning device in which internal parameters of a function that the user has are adjusted by supervised learning. The system is described.

  Thus, according to this embodiment, the virtual currency address for every user who performs a virtual currency-based transaction is stored, and the block chain 4 is searched using this as a key, whereby the transaction related to the transaction performed by the user is performed. Acquire and manage information. Then, based on this transaction information and the conversion rate of the virtual currency, the journal processing of the transaction based on the virtual currency is automatically performed. This eliminates the need for the user himself / herself to send his / her own virtual currency address or access to the block chain 4 every time he / she requests a journal for a transaction, thus improving user convenience and system efficiency. Automatic journalizing service.

  In addition, according to the present embodiment, as transaction journaling processing, not only transaction journaling processing related to virtual currency deposit and withdrawal, but also profit / loss processing associated with virtual currency withdrawal is performed together. The convenience can be further improved. At that time, if the user can select the calculation method used in the profit / loss processing, the user's needs can be accurately met.

  In addition, according to the present embodiment, transaction information on transactions related to users registered in the user database 2h is acquired from the block chain information acquisition unit 2b by periodic batch processing, and these transactions are collectively processed. A large amount of transactions can be processed efficiently and at high speed.

  Further, according to the present embodiment, by performing the transaction individual processing based on the journal request from the user, it is possible to finely reflect the transaction content input by the user in the journal result. At that time, by checking the consistency between the transaction information acquired by the journal request accepting unit 2d and the transaction information acquired by the block chain information acquiring unit 2b, it is possible to prevent an erroneous input by the user. Consistency with the acquired transaction information can be reliably ensured.

  Furthermore, according to the present embodiment, by utilizing the journal result (journal history) held in the journal data 2j, for example, as shown in FIG. In addition, an accounting book can be provided from a user's individual request (e.g., revaluation processing for settlement).

  In the above-described embodiment, the description is made on the assumption that there is a single virtual currency used in the transaction. However, the present invention is not limited to this, and the present invention is applicable even if there are multiple types of virtual currency. It is. In this case, in the user database 2h, information such as the virtual currency address, API key 1, and API key 2 is managed for each type of virtual currency, and the virtual currency exchange 5 corresponding to each virtual currency may be accessed. .

  Furthermore, the present invention can be understood as an automatic journalizing system according to the above-described embodiment, and is also a computer program (particularly, flowcharts of FIGS. 7, 8, and 13) that is executed in the journalizing server 3 to realize this. As a routine).

DESCRIPTION OF SYMBOLS 1 Automatic journal network system 2 Journal server 2a Control part 2b Block chain information acquisition part 2c Rate information acquisition part 2d Journal request reception part 2e Journal processing part 2f Transaction authentication part 2g Profit / loss calculation part 2h User database 2i Transaction database 2j Journal database 3 Client 4 Blockchain 5 Virtual currency exchange

Claims (14)

In an automatic journal server that journals virtual currency-based transactions,
A user database that stores a unique virtual currency address for each user performing a virtual currency-based transaction;
A block chain information acquisition unit that accesses a block chain constructed as a decentralized network and acquires transaction information of a transaction corresponding to a virtual currency address stored in the user database;
A transaction database for storing the transaction information acquired by the block chain information acquisition unit for each transaction;
A rate information acquisition unit for acquiring a virtual currency conversion rate via a network;
When a transaction journal request is received from a specific user, a journal request reception unit that stores transaction information of the transaction related to the journal request acquired from the client of the specific user via the network in the transaction database;
Wherein the transaction information read from the transaction database, based on the exchange rate obtained by the rate information acquiring unit, possess a journal processing unit that performs a journal processing of the virtual currency transactions,
When the transaction information acquired by the journal request accepting unit and the transaction information acquired by the block chain information acquiring unit match for the transaction related to the journal request, the journal processing unit Rules server and performs.   The journal entry processing unit, as the journal entry process, performs a journal entry process for transactions related to deposit and withdrawal of virtual currency and a profit / loss process associated with withdrawal of virtual currency. Automatic journal server.   The journal processing unit performs the profit / loss process using a method selected by a user from a plurality of calculation methods prepared in advance as a calculation method used in the profit / loss process. 2. The automatic journal server described in 2.   The block chain information acquisition unit periodically accesses the block chain and adds transaction information of a new transaction corresponding to the virtual currency address to the transaction database. Automatic journal server listed in one of these.   The automatic journalizing server according to claim 4, wherein the journal processing unit performs the journal processing on a new transaction added to the transaction database.   6. The automatic journal server according to claim 5, wherein the journal processing unit processes the journal of the new transaction as uniform buying and selling. The automatic journalizing server according to claim 1 , wherein the journal processing unit determines a transaction account item according to transaction information related to the journal request. In a computer having a user database that stores a unique virtual currency address for each user who performs a virtual currency-based transaction, and a transaction database that stores transaction information acquired from a block chain constructed as a distributed network for each transaction In an automatic journal program that runs and journals virtual currency-based transactions,
A first step of accessing the block chain, obtaining transaction information of a transaction corresponding to a virtual currency address stored in the user database, and storing the transaction information in the transaction database;
A second step of acquiring a virtual currency exchange rate via a network;
A third step of storing, in the transaction database, transaction information of a transaction related to a journal request acquired from a client of the specific user via a network when a transaction journal request is received from a specific user;
A transaction information read from the transaction database, on the basis of said exchange rate, to execute the process of chromatic and a fourth step of performing a journal processing of the virtual currency transactions in a computer,
In the fourth step, when the transaction related to the journal request matches the transaction information acquired in the third step and the transaction information acquired in the first step, the journal processing Rules program and performs. The fourth step is, claim wherein the journal processing, the journal processing transactions on a deposit and withdrawal of virtual currency, characterized in that the step of performing the gains and losses process accompanying the dispensing of virtual currency 8 Automatic journal entry program described in. The fourth step is a step of performing the profit / loss process using a method selected by a user from a plurality of calculation methods prepared in advance as a calculation method used in the profit / loss process. An automatic journalizing program according to claim 9 . The first step is to periodically access the block chain, from claim 8, characterized in that the transaction information of the new transaction is a step of adding to said transaction database corresponding to the virtual currency address The automatic journalizing program described in any one of 10 above. 12. The automatic journalizing program according to claim 11 , wherein the fourth step is a step of performing the journalizing process for a new transaction added to the transaction database. 13. The automatic journalizing program according to claim 12 , wherein the fourth step is a step of processing the journals of the new transactions as if they were uniformly bought and sold. 9. The automatic journalizing program according to claim 8 , wherein the fourth step is a step of determining a transaction account item according to transaction information related to the journal request.

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