To facilitate calculation of a consumption tax amount to be paid by providing an information column regarding a suspence receipt consumption tax and information column regarding a suspence payment in addition to a column for filling in receipt and payment of an amount.

In the case that a transaction regarding a purchase is applied by a principle taxation system when the transactions are all taxation transactions, a taxation transaction amount to be applied is filled in a first amount detail column 29. Meanwhile, when part or all of the transactions are tax exemption or tax-free, a transaction part except the taxation is filled in a second amount detail column 32. And, when the transaction regards as sales, 'house-rent income' is, for example, filled in an item column 18 as a sales content, and amounts are filled in a receipt column 19 and balance column 21. When a simple taxation system is applied, a consumption tax to be paid can be accurately and easily calculated based on fill-in information of a business type detail column 27 and information of the column 19.