Tax-free processing system and related information processing apparatus and program

An electronic receipt processing system comprising:

• an electronic receipt management server configured to
• store electronic receipt information, each corresponding to a purchase of one or more sales objects and stored in correlation with:
• a tax-free classification code,
• a group ID corresponding to a group of one or more stores, and
• a membership ID corresponding to a customer who has made purchases corresponding to the electronic receipt information;
• and
• an information processing terminal configured to
• in response to a request for a tax refund processing from a customer who made one or more of the purchases, acquire the electronic receipt information corresponding to the purchases,
• upon input of passport information by the customer, determine, based on the acquired electronic receipt information, tax-exempt sales objects purchased by the customer during a predetermined period,
• determine, based on the determined tax-exempt sales objects, an amount of tax refund, and
• transmit, to the electronic receipt management server, tax refund information indicating the amount of tax refund paid for the determined tax-exempt sales objects.