摘要 |
PURPOSE:To divide an amount to be paid at optimum so that the stamp duty is minimized. CONSTITUTION:The bill limit amounts of respective legal stages, the stamp duties corresponding to the bill limit amounts and the combination of bill limit amounts whose stamp duty is less than the stamp duties of respective bill limit amounts and approximate to the stamp duties are found out and a bill stamp duty table 30 consisting of a set amount equal to the sum of these bill limit amounts is parepared. While referring to the table 30, the set amount larger than the amount to be paid and most close to the amount to be paid is detected, the bill limit amount corresponding to the detected set amount is compared with the amount to be paid, and when the amount to be paid is the same or less as than the bill limit amount, the amount to be paid is set up as the bill amount. When the amount to be paid exceeds the bill limit amount, the amount to be paid is divided by the bill limit amount, the detecting, comparing and dividing processing of the set amount for the residual is repeated and the amount to be paid is divided into one or plural bill amounts so that the stamp duty is minimized. |