j-law-ruby 0.0.3

data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/expense.rs

@@ -0,0 +1,465 @@
+use crate::domains::income_tax::deduction::context::{
+    ExpenseDeductionInput, IncomeDeductionContext,
+};
+use crate::domains::income_tax::deduction::params::{
+    DonationDeductionParams, ExpenseDeductionParams, LifeInsuranceDeductionBracket,
+    LifeInsuranceDeductionParams, MedicalDeductionParams,
+};
+use crate::domains::income_tax::deduction::types::{IncomeDeductionKind, IncomeDeductionLine};
+use crate::error::{CalculationError, InputError, JLawError};
+use crate::types::amount::FinalAmount;
+
+pub(crate) fn calculate_expense_deductions(
+    ctx: &IncomeDeductionContext,
+    params: &ExpenseDeductionParams,
+) -> Result<Vec<IncomeDeductionLine>, JLawError> {
+    Ok(vec![
+        calculate_social_insurance_deduction(&ctx.deductions.expense),
+        calculate_medical_deduction(ctx, &params.medical)?,
+        calculate_life_insurance_deduction(ctx, &params.life_insurance)?,
+        calculate_donation_deduction(ctx, &params.donation)?,
+    ])
+}
+
+fn calculate_social_insurance_deduction(expense: &ExpenseDeductionInput) -> IncomeDeductionLine {
+    IncomeDeductionLine {
+        kind: IncomeDeductionKind::SocialInsurance,
+        label: "社会保険料控除".into(),
+        amount: FinalAmount::new(expense.social_insurance_premium_paid),
+    }
+}
+
+fn calculate_medical_deduction(
+    ctx: &IncomeDeductionContext,
+    params: &MedicalDeductionParams,
+) -> Result<IncomeDeductionLine, JLawError> {
+    let Some(medical) = ctx.deductions.expense.medical else {
+        return Ok(zero_line(IncomeDeductionKind::Medical, "医療費控除"));
+    };
+
+    let net_paid = medical
+        .medical_expense_paid
+        .checked_sub(medical.reimbursed_amount)
+        .ok_or(InputError::InvalidDeductionInput {
+            field: "medical.reimbursed_amount".into(),
+            reason: "補填額が支払医療費を上回っています".into(),
+        })?;
+
+    let income_threshold = calculate_rate_amount(
+        ctx.total_income_amount,
+        params.income_threshold_rate_numer,
+        params.income_threshold_rate_denom,
+        "medical_income_threshold",
+    )?;
+    let threshold = income_threshold.min(params.threshold_cap_amount);
+    let deduction_amount = net_paid
+        .saturating_sub(threshold)
+        .min(params.deduction_cap_amount);
+
+    Ok(IncomeDeductionLine {
+        kind: IncomeDeductionKind::Medical,
+        label: "医療費控除".into(),
+        amount: FinalAmount::new(deduction_amount),
+    })
+}
+
+fn calculate_life_insurance_deduction(
+    ctx: &IncomeDeductionContext,
+    params: &LifeInsuranceDeductionParams,
+) -> Result<IncomeDeductionLine, JLawError> {
+    let Some(life_insurance) = ctx.deductions.expense.life_insurance else {
+        return Ok(zero_line(
+            IncomeDeductionKind::LifeInsurance,
+            "生命保険料控除",
+        ));
+    };
+
+    let general = calculate_life_insurance_component(
+        life_insurance.new_general_paid_amount,
+        life_insurance.old_general_paid_amount,
+        params,
+        "life_insurance_general",
+    )?;
+    let pension = calculate_life_insurance_component(
+        life_insurance.new_individual_pension_paid_amount,
+        life_insurance.old_individual_pension_paid_amount,
+        params,
+        "life_insurance_pension",
+    )?;
+    let care =
+        calculate_life_insurance_new_amount(life_insurance.new_care_medical_paid_amount, params)?;
+
+    let total = general
+        .checked_add(pension)
+        .ok_or_else(|| CalculationError::Overflow {
+            step: "life_insurance_total".into(),
+        })?
+        .checked_add(care)
+        .ok_or_else(|| CalculationError::Overflow {
+            step: "life_insurance_total".into(),
+        })?
+        .min(params.combined_cap_amount);
+
+    Ok(IncomeDeductionLine {
+        kind: IncomeDeductionKind::LifeInsurance,
+        label: "生命保険料控除".into(),
+        amount: FinalAmount::new(total),
+    })
+}
+
+fn calculate_donation_deduction(
+    ctx: &IncomeDeductionContext,
+    params: &DonationDeductionParams,
+) -> Result<IncomeDeductionLine, JLawError> {
+    let Some(donation) = ctx.deductions.expense.donation else {
+        return Ok(zero_line(IncomeDeductionKind::Donation, "寄附金控除"));
+    };
+
+    let income_cap = calculate_rate_amount(
+        ctx.total_income_amount,
+        params.income_cap_rate_numer,
+        params.income_cap_rate_denom,
+        "donation_income_cap",
+    )?;
+    let eligible_amount = donation.qualified_donation_amount.min(income_cap);
+    let deduction_amount = eligible_amount.saturating_sub(params.non_deductible_amount);
+
+    Ok(IncomeDeductionLine {
+        kind: IncomeDeductionKind::Donation,
+        label: "寄附金控除".into(),
+        amount: FinalAmount::new(deduction_amount),
+    })
+}
+
+fn calculate_life_insurance_component(
+    new_paid_amount: u64,
+    old_paid_amount: u64,
+    params: &LifeInsuranceDeductionParams,
+    overflow_step: &'static str,
+) -> Result<u64, JLawError> {
+    let new_amount =
+        calculate_life_insurance_amount(new_paid_amount, &params.new_contract_brackets, "新契約")?;
+    let old_amount =
+        calculate_life_insurance_amount(old_paid_amount, &params.old_contract_brackets, "旧契約")?;
+
+    let component_amount = if new_paid_amount > 0 && old_paid_amount > 0 {
+        new_amount
+            .checked_add(old_amount)
+            .ok_or_else(|| CalculationError::Overflow {
+                step: overflow_step.into(),
+            })?
+            .min(params.mixed_contract_cap_amount)
+    } else if new_paid_amount > 0 {
+        new_amount.min(params.new_contract_cap_amount)
+    } else {
+        old_amount.min(params.old_contract_cap_amount)
+    };
+
+    Ok(component_amount)
+}
+
+fn calculate_life_insurance_new_amount(
+    paid_amount: u64,
+    params: &LifeInsuranceDeductionParams,
+) -> Result<u64, JLawError> {
+    Ok(
+        calculate_life_insurance_amount(paid_amount, &params.new_contract_brackets, "新契約")?
+            .min(params.new_contract_cap_amount),
+    )
+}
+
+fn calculate_life_insurance_amount(
+    paid_amount: u64,
+    brackets: &[LifeInsuranceDeductionBracket],
+    contract_label: &'static str,
+) -> Result<u64, JLawError> {
+    if paid_amount == 0 {
+        return Ok(0);
+    }
+
+    let bracket = brackets
+        .iter()
+        .find(|bracket| matches_life_insurance_bracket(paid_amount, bracket))
+        .ok_or_else(|| CalculationError::PolicyNotApplicable {
+            reason: format!(
+                "{}の生命保険料控除ブラケットが見つかりません: {}円",
+                contract_label, paid_amount
+            ),
+        })?;
+
+    let computed = calculate_rate_amount(
+        paid_amount,
+        bracket.rate_numer,
+        bracket.rate_denom,
+        "life_insurance_bracket",
+    )?
+    .checked_add(bracket.addition_amount)
+    .ok_or_else(|| CalculationError::Overflow {
+        step: "life_insurance_bracket".into(),
+    })?;
+
+    Ok(computed.min(bracket.deduction_cap_amount))
+}
+
+fn matches_life_insurance_bracket(
+    paid_amount: u64,
+    bracket: &LifeInsuranceDeductionBracket,
+) -> bool {
+    paid_amount >= bracket.paid_from
+        && match bracket.paid_to_inclusive {
+            Some(to) => paid_amount <= to,
+            None => true,
+        }
+}
+
+fn calculate_rate_amount(
+    amount: u64,
+    numer: u64,
+    denom: u64,
+    overflow_step: &'static str,
+) -> Result<u64, JLawError> {
+    if denom == 0 {
+        return Err(InputError::ZeroDenominator.into());
+    }
+
+    let multiplied = amount
+        .checked_mul(numer)
+        .ok_or_else(|| CalculationError::Overflow {
+            step: overflow_step.into(),
+        })?;
+
+    // SAFETY: denom != 0 はこの関数の先頭ガードで保証済み。
+    Ok(multiplied / denom)
+}
+
+fn zero_line(kind: IncomeDeductionKind, label: &'static str) -> IncomeDeductionLine {
+    IncomeDeductionLine {
+        kind,
+        label: label.into(),
+        amount: FinalAmount::new(0),
+    }
+}
+
+#[cfg(test)]
+#[allow(clippy::disallowed_methods)]
+mod tests {
+    use super::*;
+    use crate::domains::income_tax::deduction::context::{
+        DependentDeductionInput, DonationDeductionInput, ExpenseDeductionInput,
+        IncomeDeductionInput, LifeInsuranceDeductionInput, MedicalDeductionInput,
+        PersonalDeductionInput,
+    };
+    use crate::domains::income_tax::deduction::params::{
+        DonationDeductionParams, LifeInsuranceDeductionBracket, MedicalDeductionParams,
+        SocialInsuranceDeductionParams,
+    };
+    use crate::types::date::LegalDate;
+
+    fn params() -> ExpenseDeductionParams {
+        ExpenseDeductionParams {
+            social_insurance: SocialInsuranceDeductionParams,
+            medical: MedicalDeductionParams {
+                income_threshold_rate_numer: 5,
+                income_threshold_rate_denom: 100,
+                threshold_cap_amount: 100_000,
+                deduction_cap_amount: 2_000_000,
+            },
+            life_insurance: LifeInsuranceDeductionParams {
+                new_contract_brackets: vec![
+                    LifeInsuranceDeductionBracket {
+                        label: "2万円以下".into(),
+                        paid_from: 0,
+                        paid_to_inclusive: Some(20_000),
+                        rate_numer: 1,
+                        rate_denom: 1,
+                        addition_amount: 0,
+                        deduction_cap_amount: 20_000,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "2万円超4万円以下".into(),
+                        paid_from: 20_001,
+                        paid_to_inclusive: Some(40_000),
+                        rate_numer: 1,
+                        rate_denom: 2,
+                        addition_amount: 10_000,
+                        deduction_cap_amount: 30_000,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "4万円超8万円以下".into(),
+                        paid_from: 40_001,
+                        paid_to_inclusive: Some(80_000),
+                        rate_numer: 1,
+                        rate_denom: 4,
+                        addition_amount: 20_000,
+                        deduction_cap_amount: 40_000,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "8万円超".into(),
+                        paid_from: 80_001,
+                        paid_to_inclusive: None,
+                        rate_numer: 0,
+                        rate_denom: 1,
+                        addition_amount: 40_000,
+                        deduction_cap_amount: 40_000,
+                    },
+                ],
+                old_contract_brackets: vec![
+                    LifeInsuranceDeductionBracket {
+                        label: "2万5千円以下".into(),
+                        paid_from: 0,
+                        paid_to_inclusive: Some(25_000),
+                        rate_numer: 1,
+                        rate_denom: 1,
+                        addition_amount: 0,
+                        deduction_cap_amount: 25_000,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "2万5千円超5万円以下".into(),
+                        paid_from: 25_001,
+                        paid_to_inclusive: Some(50_000),
+                        rate_numer: 1,
+                        rate_denom: 2,
+                        addition_amount: 12_500,
+                        deduction_cap_amount: 37_500,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "5万円超10万円以下".into(),
+                        paid_from: 50_001,
+                        paid_to_inclusive: Some(100_000),
+                        rate_numer: 1,
+                        rate_denom: 4,
+                        addition_amount: 25_000,
+                        deduction_cap_amount: 50_000,
+                    },
+                    LifeInsuranceDeductionBracket {
+                        label: "10万円超".into(),
+                        paid_from: 100_001,
+                        paid_to_inclusive: None,
+                        rate_numer: 0,
+                        rate_denom: 1,
+                        addition_amount: 50_000,
+                        deduction_cap_amount: 50_000,
+                    },
+                ],
+                mixed_contract_cap_amount: 40_000,
+                new_contract_cap_amount: 40_000,
+                old_contract_cap_amount: 50_000,
+                combined_cap_amount: 120_000,
+            },
+            donation: DonationDeductionParams {
+                income_cap_rate_numer: 40,
+                income_cap_rate_denom: 100,
+                non_deductible_amount: 2_000,
+            },
+        }
+    }
+
+    fn ctx(expense: ExpenseDeductionInput) -> IncomeDeductionContext {
+        IncomeDeductionContext {
+            total_income_amount: 5_000_000,
+            target_date: LegalDate::new(2024, 1, 1),
+            deductions: IncomeDeductionInput {
+                personal: PersonalDeductionInput {
+                    spouse: None,
+                    dependent: DependentDeductionInput::default(),
+                },
+                expense,
+            },
+        }
+    }
+
+    #[test]
+    fn social_insurance_deduction_uses_full_paid_amount() {
+        let result = calculate_expense_deductions(
+            &ctx(ExpenseDeductionInput {
+                social_insurance_premium_paid: 480_900,
+                medical: None,
+                life_insurance: None,
+                donation: None,
+            }),
+            &params(),
+        )
+        .unwrap();
+        assert_eq!(result[0].amount.as_yen(), 480_900);
+    }
+
+    #[test]
+    fn medical_deduction_uses_five_percent_threshold_for_low_income() {
+        let result = calculate_expense_deductions(
+            &ctx(ExpenseDeductionInput {
+                social_insurance_premium_paid: 0,
+                medical: Some(MedicalDeductionInput {
+                    medical_expense_paid: 400_000,
+                    reimbursed_amount: 50_000,
+                }),
+                life_insurance: None,
+                donation: None,
+            }),
+            &params(),
+        )
+        .unwrap();
+
+        assert_eq!(result[1].amount.as_yen(), 250_000);
+    }
+
+    #[test]
+    fn medical_deduction_rejects_reimbursements_above_paid_amount() {
+        let result = calculate_expense_deductions(
+            &ctx(ExpenseDeductionInput {
+                social_insurance_premium_paid: 0,
+                medical: Some(MedicalDeductionInput {
+                    medical_expense_paid: 100_000,
+                    reimbursed_amount: 100_001,
+                }),
+                life_insurance: None,
+                donation: None,
+            }),
+            &params(),
+        );
+
+        assert!(matches!(
+            result,
+            Err(JLawError::Input(InputError::InvalidDeductionInput { .. }))
+        ));
+    }
+
+    #[test]
+    fn life_insurance_deduction_caps_total_at_120k() {
+        let result = calculate_expense_deductions(
+            &ctx(ExpenseDeductionInput {
+                social_insurance_premium_paid: 0,
+                medical: None,
+                life_insurance: Some(LifeInsuranceDeductionInput {
+                    new_general_paid_amount: 100_000,
+                    new_individual_pension_paid_amount: 100_000,
+                    new_care_medical_paid_amount: 100_000,
+                    old_general_paid_amount: 0,
+                    old_individual_pension_paid_amount: 0,
+                }),
+                donation: None,
+            }),
+            &params(),
+        )
+        .unwrap();
+
+        assert_eq!(result[2].amount.as_yen(), 120_000);
+    }
+
+    #[test]
+    fn donation_deduction_uses_income_cap_and_self_burden() {
+        let result = calculate_expense_deductions(
+            &ctx(ExpenseDeductionInput {
+                social_insurance_premium_paid: 0,
+                medical: None,
+                life_insurance: None,
+                donation: Some(DonationDeductionInput {
+                    qualified_donation_amount: 3_000_000,
+                }),
+            }),
+            &params(),
+        )
+        .unwrap();
+
+        assert_eq!(result[3].amount.as_yen(), 1_998_000);
+    }
+}

data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/mod.rs

@@ -0,0 +1,20 @@
+pub mod calculator;
+pub mod context;
+pub mod expense;
+pub mod params;
+pub mod personal;
+pub mod types;
+
+pub use calculator::calculate_income_deductions;
+pub use context::{
+    DependentDeductionInput, DonationDeductionInput, ExpenseDeductionInput, IncomeDeductionContext,
+    IncomeDeductionInput, LifeInsuranceDeductionInput, MedicalDeductionInput,
+    PersonalDeductionInput, SpouseDeductionInput,
+};
+pub use params::{
+    BasicDeductionBracket, BasicDeductionParams, DependentDeductionParams, DonationDeductionParams,
+    ExpenseDeductionParams, IncomeDeductionParams, LifeInsuranceDeductionBracket,
+    LifeInsuranceDeductionParams, MedicalDeductionParams, PersonalDeductionParams,
+    SocialInsuranceDeductionParams, SpouseDeductionParams, SpouseIncomeBracket,
+};
+pub use types::{IncomeDeductionKind, IncomeDeductionLine, IncomeDeductionResult};

data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/params.rs

@@ -0,0 +1,205 @@
+/// 所得控除計算で使用するパラメータセット。
+///
+/// # 法的根拠
+/// 所得税法 第73条（医療費控除）
+/// 所得税法 第74条（社会保険料控除）
+/// 所得税法 第76条（生命保険料控除）
+/// 所得税法 第78条（寄附金控除）
+/// 所得税法 第83条（配偶者控除）
+/// 所得税法 第84条（扶養控除）
+/// 所得税法 第86条（基礎控除）
+#[derive(Debug, Clone)]
+pub struct IncomeDeductionParams {
+    /// 人的控除パラメータ。
+    pub personal: PersonalDeductionParams,
+    /// 支出系控除パラメータ。
+    pub expense: ExpenseDeductionParams,
+}
+
+/// 人的控除パラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第83条（配偶者控除）
+/// 所得税法 第84条（扶養控除）
+/// 所得税法 第86条（基礎控除）
+#[derive(Debug, Clone)]
+pub struct PersonalDeductionParams {
+    /// 基礎控除のパラメータ。
+    pub basic: BasicDeductionParams,
+    /// 配偶者控除のパラメータ。
+    pub spouse: SpouseDeductionParams,
+    /// 扶養控除のパラメータ。
+    pub dependent: DependentDeductionParams,
+}
+
+/// 基礎控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第86条（基礎控除）
+#[derive(Debug, Clone)]
+pub struct BasicDeductionParams {
+    /// 総所得金額等に応じた基礎控除額テーブル。
+    pub brackets: Vec<BasicDeductionBracket>,
+}
+
+/// 基礎控除の所得閾値テーブル。
+///
+/// # 法的根拠
+/// 所得税法 第86条（基礎控除）
+#[derive(Debug, Clone)]
+pub struct BasicDeductionBracket {
+    /// ブラケットの表示名。
+    pub label: String,
+    /// 総所得金額等の下限（円・この金額以上）。
+    pub income_from: u64,
+    /// 総所得金額等の上限（円・この金額以下）。`None` は上限なし。
+    pub income_to_inclusive: Option<u64>,
+    /// 当該ブラケットで適用する基礎控除額（円）。
+    pub deduction_amount: u64,
+}
+
+/// 支出系控除パラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第73条（医療費控除）
+/// 所得税法 第74条（社会保険料控除）
+/// 所得税法 第76条（生命保険料控除）
+/// 所得税法 第78条（寄附金控除）
+#[derive(Debug, Clone)]
+pub struct ExpenseDeductionParams {
+    /// 社会保険料控除のパラメータ。
+    pub social_insurance: SocialInsuranceDeductionParams,
+    /// 医療費控除のパラメータ。
+    pub medical: MedicalDeductionParams,
+    /// 生命保険料控除のパラメータ。
+    pub life_insurance: LifeInsuranceDeductionParams,
+    /// 寄附金控除のパラメータ。
+    pub donation: DonationDeductionParams,
+}
+
+/// 社会保険料控除のパラメータ。
+///
+/// 現段階では全額控除のため追加設定を持たない。
+///
+/// # 法的根拠
+/// 所得税法 第74条（社会保険料控除）
+#[derive(Debug, Clone, Copy)]
+pub struct SocialInsuranceDeductionParams;
+
+/// 医療費控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第73条（医療費控除）
+#[derive(Debug, Clone, Copy)]
+pub struct MedicalDeductionParams {
+    /// 足切額に用いる所得割合の分子。
+    pub income_threshold_rate_numer: u64,
+    /// 足切額に用いる所得割合の分母。
+    pub income_threshold_rate_denom: u64,
+    /// 足切額の固定上限額（円）。
+    pub threshold_cap_amount: u64,
+    /// 医療費控除額の上限額（円）。
+    pub deduction_cap_amount: u64,
+}
+
+/// 生命保険料控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第76条（生命保険料控除）
+#[derive(Debug, Clone)]
+pub struct LifeInsuranceDeductionParams {
+    /// 新契約に適用する計算ブラケット。
+    pub new_contract_brackets: Vec<LifeInsuranceDeductionBracket>,
+    /// 旧契約に適用する計算ブラケット。
+    pub old_contract_brackets: Vec<LifeInsuranceDeductionBracket>,
+    /// 新旧両方の契約がある区分の控除上限額（円）。
+    pub mixed_contract_cap_amount: u64,
+    /// 新契約のみの区分に適用する控除上限額（円）。
+    pub new_contract_cap_amount: u64,
+    /// 旧契約のみの区分に適用する控除上限額（円）。
+    pub old_contract_cap_amount: u64,
+    /// 全区分合計の控除上限額（円）。
+    pub combined_cap_amount: u64,
+}
+
+/// 生命保険料控除のブラケット。
+///
+/// # 法的根拠
+/// 所得税法 第76条（生命保険料控除）
+#[derive(Debug, Clone)]
+pub struct LifeInsuranceDeductionBracket {
+    /// ブラケットの表示名。
+    pub label: String,
+    /// 支払保険料の下限（円・この金額以上）。
+    pub paid_from: u64,
+    /// 支払保険料の上限（円・この金額以下）。`None` は上限なし。
+    pub paid_to_inclusive: Option<u64>,
+    /// 控除額計算に用いる乗率の分子。
+    pub rate_numer: u64,
+    /// 控除額計算に用いる乗率の分母。
+    pub rate_denom: u64,
+    /// 控除額に加算する固定額（円）。
+    pub addition_amount: u64,
+    /// 当該ブラケット単体での控除上限額（円）。
+    pub deduction_cap_amount: u64,
+}
+
+/// 寄附金控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第78条（寄附金控除）
+#[derive(Debug, Clone, Copy)]
+pub struct DonationDeductionParams {
+    /// 総所得金額等に対する控除対象上限割合の分子。
+    pub income_cap_rate_numer: u64,
+    /// 総所得金額等に対する控除対象上限割合の分母。
+    pub income_cap_rate_denom: u64,
+    /// 控除対象外となる自己負担額（円）。
+    pub non_deductible_amount: u64,
+}
+
+/// 配偶者控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第83条（配偶者控除）
+#[derive(Debug, Clone)]
+pub struct SpouseDeductionParams {
+    /// 控除対象配偶者に該当する配偶者の合計所得金額上限（円）。
+    pub qualifying_spouse_income_max: u64,
+    /// 納税者本人の合計所得金額に応じた控除額テーブル。
+    pub taxpayer_income_brackets: Vec<SpouseIncomeBracket>,
+}
+
+/// 配偶者控除の所得閾値テーブル。
+///
+/// # 法的根拠
+/// 所得税法 第83条（配偶者控除）
+#[derive(Debug, Clone)]
+pub struct SpouseIncomeBracket {
+    /// ブラケットの表示名。
+    pub label: String,
+    /// 納税者本人の合計所得金額の下限（円・この金額以上）。
+    pub taxpayer_income_from: u64,
+    /// 納税者本人の合計所得金額の上限（円・この金額以下）。`None` は上限なし。
+    pub taxpayer_income_to_inclusive: Option<u64>,
+    /// 一般の控除対象配偶者に適用する控除額（円）。
+    pub deduction_amount: u64,
+    /// 老人控除対象配偶者に適用する控除額（円）。
+    pub elderly_deduction_amount: u64,
+}
+
+/// 扶養控除のパラメータ。
+///
+/// # 法的根拠
+/// 所得税法 第84条（扶養控除）
+#[derive(Debug, Clone, Copy)]
+pub struct DependentDeductionParams {
+    /// 一般の控除対象扶養親族1人当たりの控除額（円）。
+    pub general_deduction_amount: u64,
+    /// 特定扶養親族1人当たりの控除額（円）。
+    pub specific_deduction_amount: u64,
+    /// 同居老親等1人当たりの控除額（円）。
+    pub elderly_cohabiting_deduction_amount: u64,
+    /// 同居老親等以外の老人扶養親族1人当たりの控除額（円）。
+    pub elderly_other_deduction_amount: u64,
+}