j-law-ruby 0.0.3

data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/context.rs

@@ -0,0 +1,408 @@
+use std::collections::HashSet;
+use std::fmt;
+use std::str::FromStr;
+
+use crate::domains::stamp_tax::policy::StampTaxPolicy;
+use crate::error::InputError;
+use crate::types::date::LegalDate;
+
+/// 印紙税の文書コード。
+///
+/// 別表第一の税額表において税額行が変わる単位で定義する。
+///
+/// # 法的根拠
+/// 印紙税法 別表第一
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash, PartialOrd, Ord)]
+pub enum StampTaxDocumentCode {
+    Article1RealEstateTransfer,
+    Article1OtherTransfer,
+    Article1LandLeaseOrSurfaceRight,
+    Article1ConsumptionLoan,
+    Article1Transportation,
+    Article2ConstructionWork,
+    Article2GeneralContract,
+    Article3BillAmountTable,
+    Article3BillSpecialFlat200,
+    Article4SecurityCertificate,
+    Article5MergerOrSplit,
+    Article6ArticlesOfIncorporation,
+    Article7ContinuingTransactionBasic,
+    Article8DepositCertificate,
+    Article9TransportCertificate,
+    Article10InsuranceCertificate,
+    Article11LetterOfCredit,
+    Article12TrustContract,
+    Article13DebtGuarantee,
+    Article14DepositContract,
+    Article15AssignmentOrAssumption,
+    Article16DividendReceipt,
+    Article17SalesReceipt,
+    Article17OtherReceipt,
+    Article18Passbook,
+    Article19MiscPassbook,
+    Article20SealBook,
+}
+
+impl StampTaxDocumentCode {
+    /// 永続化・外部API向けの安定文字列コード。
+    pub fn as_str(self) -> &'static str {
+        match self {
+            Self::Article1RealEstateTransfer => "article1_real_estate_transfer",
+            Self::Article1OtherTransfer => "article1_other_transfer",
+            Self::Article1LandLeaseOrSurfaceRight => "article1_land_lease_or_surface_right",
+            Self::Article1ConsumptionLoan => "article1_consumption_loan",
+            Self::Article1Transportation => "article1_transportation",
+            Self::Article2ConstructionWork => "article2_construction_work",
+            Self::Article2GeneralContract => "article2_general_contract",
+            Self::Article3BillAmountTable => "article3_bill_amount_table",
+            Self::Article3BillSpecialFlat200 => "article3_bill_special_flat_200",
+            Self::Article4SecurityCertificate => "article4_security_certificate",
+            Self::Article5MergerOrSplit => "article5_merger_or_split",
+            Self::Article6ArticlesOfIncorporation => "article6_articles_of_incorporation",
+            Self::Article7ContinuingTransactionBasic => "article7_continuing_transaction_basic",
+            Self::Article8DepositCertificate => "article8_deposit_certificate",
+            Self::Article9TransportCertificate => "article9_transport_certificate",
+            Self::Article10InsuranceCertificate => "article10_insurance_certificate",
+            Self::Article11LetterOfCredit => "article11_letter_of_credit",
+            Self::Article12TrustContract => "article12_trust_contract",
+            Self::Article13DebtGuarantee => "article13_debt_guarantee",
+            Self::Article14DepositContract => "article14_deposit_contract",
+            Self::Article15AssignmentOrAssumption => "article15_assignment_or_assumption",
+            Self::Article16DividendReceipt => "article16_dividend_receipt",
+            Self::Article17SalesReceipt => "article17_sales_receipt",
+            Self::Article17OtherReceipt => "article17_other_receipt",
+            Self::Article18Passbook => "article18_passbook",
+            Self::Article19MiscPassbook => "article19_misc_passbook",
+            Self::Article20SealBook => "article20_seal_book",
+        }
+    }
+
+    /// C ABI 向けの整数コード。
+    pub fn ffi_code(self) -> u32 {
+        match self {
+            Self::Article1RealEstateTransfer => 1,
+            Self::Article1OtherTransfer => 2,
+            Self::Article1LandLeaseOrSurfaceRight => 3,
+            Self::Article1ConsumptionLoan => 4,
+            Self::Article1Transportation => 5,
+            Self::Article2ConstructionWork => 6,
+            Self::Article2GeneralContract => 7,
+            Self::Article3BillAmountTable => 8,
+            Self::Article3BillSpecialFlat200 => 9,
+            Self::Article4SecurityCertificate => 10,
+            Self::Article5MergerOrSplit => 11,
+            Self::Article6ArticlesOfIncorporation => 12,
+            Self::Article7ContinuingTransactionBasic => 13,
+            Self::Article8DepositCertificate => 14,
+            Self::Article9TransportCertificate => 15,
+            Self::Article10InsuranceCertificate => 16,
+            Self::Article11LetterOfCredit => 17,
+            Self::Article12TrustContract => 18,
+            Self::Article13DebtGuarantee => 19,
+            Self::Article14DepositContract => 20,
+            Self::Article15AssignmentOrAssumption => 21,
+            Self::Article16DividendReceipt => 22,
+            Self::Article17SalesReceipt => 23,
+            Self::Article17OtherReceipt => 24,
+            Self::Article18Passbook => 25,
+            Self::Article19MiscPassbook => 26,
+            Self::Article20SealBook => 27,
+        }
+    }
+
+    /// C ABI の整数コードを Rust enum に戻す。
+    pub fn from_ffi_code(code: u32) -> Result<Self, InputError> {
+        match code {
+            1 => Ok(Self::Article1RealEstateTransfer),
+            2 => Ok(Self::Article1OtherTransfer),
+            3 => Ok(Self::Article1LandLeaseOrSurfaceRight),
+            4 => Ok(Self::Article1ConsumptionLoan),
+            5 => Ok(Self::Article1Transportation),
+            6 => Ok(Self::Article2ConstructionWork),
+            7 => Ok(Self::Article2GeneralContract),
+            8 => Ok(Self::Article3BillAmountTable),
+            9 => Ok(Self::Article3BillSpecialFlat200),
+            10 => Ok(Self::Article4SecurityCertificate),
+            11 => Ok(Self::Article5MergerOrSplit),
+            12 => Ok(Self::Article6ArticlesOfIncorporation),
+            13 => Ok(Self::Article7ContinuingTransactionBasic),
+            14 => Ok(Self::Article8DepositCertificate),
+            15 => Ok(Self::Article9TransportCertificate),
+            16 => Ok(Self::Article10InsuranceCertificate),
+            17 => Ok(Self::Article11LetterOfCredit),
+            18 => Ok(Self::Article12TrustContract),
+            19 => Ok(Self::Article13DebtGuarantee),
+            20 => Ok(Self::Article14DepositContract),
+            21 => Ok(Self::Article15AssignmentOrAssumption),
+            22 => Ok(Self::Article16DividendReceipt),
+            23 => Ok(Self::Article17SalesReceipt),
+            24 => Ok(Self::Article17OtherReceipt),
+            25 => Ok(Self::Article18Passbook),
+            26 => Ok(Self::Article19MiscPassbook),
+            27 => Ok(Self::Article20SealBook),
+            _ => Err(InputError::InvalidStampTaxInput {
+                field: "document_code".into(),
+                reason: format!("未知の印紙税文書コードです: {code}"),
+            }),
+        }
+    }
+}
+
+impl fmt::Display for StampTaxDocumentCode {
+    fn fmt(&self, f: &mut fmt::Formatter<'_>) -> fmt::Result {
+        f.write_str(self.as_str())
+    }
+}
+
+impl From<StampTaxDocumentCode> for u32 {
+    fn from(value: StampTaxDocumentCode) -> Self {
+        value.ffi_code()
+    }
+}
+
+impl FromStr for StampTaxDocumentCode {
+    type Err = InputError;
+
+    fn from_str(s: &str) -> Result<Self, Self::Err> {
+        match s {
+            "article1_real_estate_transfer" => Ok(Self::Article1RealEstateTransfer),
+            "article1_other_transfer" => Ok(Self::Article1OtherTransfer),
+            "article1_land_lease_or_surface_right" => Ok(Self::Article1LandLeaseOrSurfaceRight),
+            "article1_consumption_loan" => Ok(Self::Article1ConsumptionLoan),
+            "article1_transportation" => Ok(Self::Article1Transportation),
+            "article2_construction_work" => Ok(Self::Article2ConstructionWork),
+            "article2_general_contract" => Ok(Self::Article2GeneralContract),
+            "article3_bill_amount_table" => Ok(Self::Article3BillAmountTable),
+            "article3_bill_special_flat_200" => Ok(Self::Article3BillSpecialFlat200),
+            "article4_security_certificate" => Ok(Self::Article4SecurityCertificate),
+            "article5_merger_or_split" => Ok(Self::Article5MergerOrSplit),
+            "article6_articles_of_incorporation" => Ok(Self::Article6ArticlesOfIncorporation),
+            "article7_continuing_transaction_basic" => Ok(Self::Article7ContinuingTransactionBasic),
+            "article8_deposit_certificate" => Ok(Self::Article8DepositCertificate),
+            "article9_transport_certificate" => Ok(Self::Article9TransportCertificate),
+            "article10_insurance_certificate" => Ok(Self::Article10InsuranceCertificate),
+            "article11_letter_of_credit" => Ok(Self::Article11LetterOfCredit),
+            "article12_trust_contract" => Ok(Self::Article12TrustContract),
+            "article13_debt_guarantee" => Ok(Self::Article13DebtGuarantee),
+            "article14_deposit_contract" => Ok(Self::Article14DepositContract),
+            "article15_assignment_or_assumption" => Ok(Self::Article15AssignmentOrAssumption),
+            "article16_dividend_receipt" => Ok(Self::Article16DividendReceipt),
+            "article17_sales_receipt" => Ok(Self::Article17SalesReceipt),
+            "article17_other_receipt" => Ok(Self::Article17OtherReceipt),
+            "article18_passbook" => Ok(Self::Article18Passbook),
+            "article19_misc_passbook" => Ok(Self::Article19MiscPassbook),
+            "article20_seal_book" => Ok(Self::Article20SealBook),
+            _ => Err(InputError::InvalidStampTaxInput {
+                field: "document_code".into(),
+                reason: format!("未知の印紙税文書コードです: {s}"),
+            }),
+        }
+    }
+}
+
+/// 印紙税の適用フラグ。
+///
+/// WARNING: このフラグの事実認定はライブラリの責任範囲外です。
+/// 呼び出し元が正しく判断した上で指定してください。
+///
+/// # 法的根拠
+/// 印紙税法 別表第一
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub enum StampTaxFlag {
+    Article3CopyOrTranscriptExempt,
+    Article4SpecifiedIssuerExempt,
+    Article4RestrictedBeneficiaryCertificateExempt,
+    Article6NotaryCopyExempt,
+    Article8SmallDepositExempt,
+    Article13IdentityGuaranteeExempt,
+    Article17NonBusinessExempt,
+    Article17AppendedReceiptExempt,
+    Article18SpecifiedFinancialInstitutionExempt,
+    Article18IncomeTaxExemptPassbook,
+    Article18TaxReserveDepositPassbook,
+}
+
+impl StampTaxFlag {
+    pub fn as_str(self) -> &'static str {
+        match self {
+            Self::Article3CopyOrTranscriptExempt => "article3_copy_or_transcript_exempt",
+            Self::Article4SpecifiedIssuerExempt => "article4_specified_issuer_exempt",
+            Self::Article4RestrictedBeneficiaryCertificateExempt => {
+                "article4_restricted_beneficiary_certificate_exempt"
+            }
+            Self::Article6NotaryCopyExempt => "article6_notary_copy_exempt",
+            Self::Article8SmallDepositExempt => "article8_small_deposit_exempt",
+            Self::Article13IdentityGuaranteeExempt => "article13_identity_guarantee_exempt",
+            Self::Article17NonBusinessExempt => "article17_non_business_exempt",
+            Self::Article17AppendedReceiptExempt => "article17_appended_receipt_exempt",
+            Self::Article18SpecifiedFinancialInstitutionExempt => {
+                "article18_specified_financial_institution_exempt"
+            }
+            Self::Article18IncomeTaxExemptPassbook => "article18_income_tax_exempt_passbook",
+            Self::Article18TaxReserveDepositPassbook => "article18_tax_reserve_deposit_passbook",
+        }
+    }
+
+    pub fn bitmask(self) -> u64 {
+        match self {
+            Self::Article3CopyOrTranscriptExempt => 1_u64 << 0,
+            Self::Article4SpecifiedIssuerExempt => 1_u64 << 1,
+            Self::Article4RestrictedBeneficiaryCertificateExempt => 1_u64 << 2,
+            Self::Article6NotaryCopyExempt => 1_u64 << 3,
+            Self::Article8SmallDepositExempt => 1_u64 << 4,
+            Self::Article13IdentityGuaranteeExempt => 1_u64 << 5,
+            Self::Article17NonBusinessExempt => 1_u64 << 6,
+            Self::Article17AppendedReceiptExempt => 1_u64 << 7,
+            Self::Article18SpecifiedFinancialInstitutionExempt => 1_u64 << 8,
+            Self::Article18IncomeTaxExemptPassbook => 1_u64 << 9,
+            Self::Article18TaxReserveDepositPassbook => 1_u64 << 10,
+        }
+    }
+
+    pub fn from_bitmask(mask: u64) -> Result<HashSet<Self>, InputError> {
+        let mut flags = HashSet::new();
+        let mut remaining = mask;
+
+        for flag in Self::all() {
+            if remaining & flag.bitmask() != 0 {
+                flags.insert(*flag);
+                remaining &= !flag.bitmask();
+            }
+        }
+
+        if remaining != 0 {
+            return Err(InputError::InvalidStampTaxInput {
+                field: "flags".into(),
+                reason: format!("未知の印紙税フラグビットです: 0x{remaining:x}"),
+            });
+        }
+
+        Ok(flags)
+    }
+
+    pub fn all() -> &'static [Self] {
+        &[
+            Self::Article3CopyOrTranscriptExempt,
+            Self::Article4SpecifiedIssuerExempt,
+            Self::Article4RestrictedBeneficiaryCertificateExempt,
+            Self::Article6NotaryCopyExempt,
+            Self::Article8SmallDepositExempt,
+            Self::Article13IdentityGuaranteeExempt,
+            Self::Article17NonBusinessExempt,
+            Self::Article17AppendedReceiptExempt,
+            Self::Article18SpecifiedFinancialInstitutionExempt,
+            Self::Article18IncomeTaxExemptPassbook,
+            Self::Article18TaxReserveDepositPassbook,
+        ]
+    }
+
+    pub fn allowed_document_codes(self) -> &'static [StampTaxDocumentCode] {
+        match self {
+            Self::Article3CopyOrTranscriptExempt => {
+                &[StampTaxDocumentCode::Article3BillAmountTable]
+            }
+            Self::Article4SpecifiedIssuerExempt
+            | Self::Article4RestrictedBeneficiaryCertificateExempt => {
+                &[StampTaxDocumentCode::Article4SecurityCertificate]
+            }
+            Self::Article6NotaryCopyExempt => {
+                &[StampTaxDocumentCode::Article6ArticlesOfIncorporation]
+            }
+            Self::Article8SmallDepositExempt => &[StampTaxDocumentCode::Article8DepositCertificate],
+            Self::Article13IdentityGuaranteeExempt => {
+                &[StampTaxDocumentCode::Article13DebtGuarantee]
+            }
+            Self::Article17NonBusinessExempt | Self::Article17AppendedReceiptExempt => {
+                &[StampTaxDocumentCode::Article17SalesReceipt]
+            }
+            Self::Article18SpecifiedFinancialInstitutionExempt
+            | Self::Article18IncomeTaxExemptPassbook
+            | Self::Article18TaxReserveDepositPassbook => {
+                &[StampTaxDocumentCode::Article18Passbook]
+            }
+        }
+    }
+
+    pub fn requires_stated_amount(self) -> bool {
+        matches!(self, Self::Article8SmallDepositExempt)
+    }
+}
+
+impl fmt::Display for StampTaxFlag {
+    fn fmt(&self, f: &mut fmt::Formatter<'_>) -> fmt::Result {
+        f.write_str(self.as_str())
+    }
+}
+
+impl FromStr for StampTaxFlag {
+    type Err = InputError;
+
+    fn from_str(s: &str) -> Result<Self, Self::Err> {
+        match s {
+            "article3_copy_or_transcript_exempt" => Ok(Self::Article3CopyOrTranscriptExempt),
+            "article4_specified_issuer_exempt" => Ok(Self::Article4SpecifiedIssuerExempt),
+            "article4_restricted_beneficiary_certificate_exempt" => {
+                Ok(Self::Article4RestrictedBeneficiaryCertificateExempt)
+            }
+            "article6_notary_copy_exempt" => Ok(Self::Article6NotaryCopyExempt),
+            "article8_small_deposit_exempt" => Ok(Self::Article8SmallDepositExempt),
+            "article13_identity_guarantee_exempt" => Ok(Self::Article13IdentityGuaranteeExempt),
+            "article17_non_business_exempt" => Ok(Self::Article17NonBusinessExempt),
+            "article17_appended_receipt_exempt" => Ok(Self::Article17AppendedReceiptExempt),
+            "article18_specified_financial_institution_exempt" => {
+                Ok(Self::Article18SpecifiedFinancialInstitutionExempt)
+            }
+            "article18_income_tax_exempt_passbook" => Ok(Self::Article18IncomeTaxExemptPassbook),
+            "article18_tax_reserve_deposit_passbook" => {
+                Ok(Self::Article18TaxReserveDepositPassbook)
+            }
+            _ => Err(InputError::InvalidStampTaxInput {
+                field: "flags".into(),
+                reason: format!("未知の印紙税フラグです: {s}"),
+            }),
+        }
+    }
+}
+
+/// 印紙税計算のコンテキスト。
+///
+/// # 法的根拠
+/// 印紙税法 第2条（課税文書）/ 別表第一（課税物件表）
+pub struct StampTaxContext {
+    /// 印紙税の文書コード。
+    pub document_code: StampTaxDocumentCode,
+    /// 記載金額、券面金額、受取金額などの金額。
+    pub stated_amount: Option<u64>,
+    /// 契約書等の作成日。
+    pub target_date: LegalDate,
+    /// 主な非課税文書に対応する適用フラグ。
+    pub flags: HashSet<StampTaxFlag>,
+    /// 特例適用判定ポリシー。
+    pub policy: Box<dyn StampTaxPolicy>,
+}
+
+#[cfg(test)]
+#[allow(clippy::disallowed_methods)]
+mod tests {
+    use super::*;
+
+    #[test]
+    fn document_code_roundtrip() {
+        let code = StampTaxDocumentCode::from_str("article17_sales_receipt").unwrap();
+        assert_eq!(code, StampTaxDocumentCode::Article17SalesReceipt);
+        assert_eq!(code.as_str(), "article17_sales_receipt");
+        assert_eq!(
+            StampTaxDocumentCode::from_ffi_code(code.ffi_code()).unwrap(),
+            code
+        );
+    }
+
+    #[test]
+    fn flag_roundtrip_from_bitmask() {
+        let mask = StampTaxFlag::Article3CopyOrTranscriptExempt.bitmask()
+            | StampTaxFlag::Article17AppendedReceiptExempt.bitmask();
+        let flags = StampTaxFlag::from_bitmask(mask).unwrap();
+        assert!(flags.contains(&StampTaxFlag::Article3CopyOrTranscriptExempt));
+        assert!(flags.contains(&StampTaxFlag::Article17AppendedReceiptExempt));
+    }
+}

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

@@ -0,0 +1,12 @@
+pub mod calculator;
+pub mod context;
+pub mod params;
+pub mod policy;
+
+pub use calculator::{calculate_stamp_tax, StampTaxBreakdownStep, StampTaxResult};
+pub use context::{StampTaxContext, StampTaxDocumentCode, StampTaxFlag};
+pub use params::{
+    StampTaxAmountUsage, StampTaxBracket, StampTaxChargeMode, StampTaxCitation,
+    StampTaxDocumentParams, StampTaxParams, StampTaxSpecialRule,
+};
+pub use policy::StandardNtaPolicy;

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

@@ -0,0 +1,190 @@
+use std::collections::BTreeMap;
+use std::str::FromStr;
+
+use crate::domains::stamp_tax::context::{StampTaxDocumentCode, StampTaxFlag};
+use crate::error::InputError;
+
+/// 税額適用の法的根拠。
+#[derive(Debug, Clone)]
+pub struct StampTaxCitation {
+    pub law_name: String,
+    pub article: String,
+}
+
+/// 印紙税額のブラケット（1区間分）。
+///
+/// # 法的根拠
+/// 印紙税法 別表第一
+#[derive(Debug, Clone)]
+pub struct StampTaxBracket {
+    pub label: String,
+    pub amount_from: u64,
+    pub amount_to_inclusive: Option<u64>,
+    pub tax_amount: u64,
+}
+
+impl StampTaxBracket {
+    pub fn matches(&self, amount: u64) -> bool {
+        amount >= self.amount_from
+            && match self.amount_to_inclusive {
+                Some(to) => amount <= to,
+                None => true,
+            }
+    }
+}
+
+/// 税額表の課税モード。
+#[derive(Debug, Clone, Copy, PartialEq, Eq)]
+pub enum StampTaxChargeMode {
+    AmountBrackets,
+    FixedPerDocument,
+    FixedPerYear,
+}
+
+impl FromStr for StampTaxChargeMode {
+    type Err = InputError;
+
+    fn from_str(s: &str) -> Result<Self, Self::Err> {
+        match s {
+            "amount_brackets" => Ok(Self::AmountBrackets),
+            "fixed_per_document" => Ok(Self::FixedPerDocument),
+            "fixed_per_year" => Ok(Self::FixedPerYear),
+            _ => Err(InputError::InvalidStampTaxInput {
+                field: "charge_mode".into(),
+                reason: format!("未知の charge_mode です: {s}"),
+            }),
+        }
+    }
+}
+
+/// 文書コードごとの金額入力の扱い。
+#[derive(Debug, Clone, Copy, PartialEq, Eq)]
+pub enum StampTaxAmountUsage {
+    Required,
+    Optional,
+    Unsupported,
+}
+
+impl FromStr for StampTaxAmountUsage {
+    type Err = InputError;
+
+    fn from_str(s: &str) -> Result<Self, Self::Err> {
+        match s {
+            "required" => Ok(Self::Required),
+            "optional" => Ok(Self::Optional),
+            "unsupported" => Ok(Self::Unsupported),
+            _ => Err(InputError::InvalidStampTaxInput {
+                field: "amount_usage".into(),
+                reason: format!("未知の amount_usage です: {s}"),
+            }),
+        }
+    }
+}
+
+/// 軽減・非課税などの特例ルール。
+#[derive(Debug, Clone)]
+pub struct StampTaxSpecialRule {
+    pub code: String,
+    pub label: String,
+    pub priority: u16,
+    pub effective_from: Option<String>,
+    pub effective_until: Option<String>,
+    pub required_flags: Vec<StampTaxFlag>,
+    pub tax_amount: Option<u64>,
+    pub rule_label: Option<String>,
+    pub brackets: Vec<StampTaxBracket>,
+    pub no_amount_tax_amount: Option<u64>,
+    pub no_amount_rule_label: Option<String>,
+}
+
+impl StampTaxSpecialRule {
+    pub fn matches_date(&self, date_str: &str) -> bool {
+        let from_ok = match self.effective_from.as_deref() {
+            Some(from) => date_str >= from,
+            None => true,
+        };
+        let until_ok = match self.effective_until.as_deref() {
+            Some(until) => date_str <= until,
+            None => true,
+        };
+        from_ok && until_ok
+    }
+
+    pub fn matches_amount(&self, stated_amount: Option<u64>) -> bool {
+        if self.tax_amount.is_some() {
+            return true;
+        }
+
+        match stated_amount {
+            Some(amount) => self.brackets.iter().any(|bracket| bracket.matches(amount)),
+            None => self.no_amount_tax_amount.is_some(),
+        }
+    }
+}
+
+/// 文書コードごとのパラメータ。
+///
+/// # 法的根拠
+/// 印紙税法 別表第一
+#[derive(Debug, Clone)]
+pub struct StampTaxDocumentParams {
+    pub code: StampTaxDocumentCode,
+    pub label: String,
+    pub citation: StampTaxCitation,
+    pub charge_mode: StampTaxChargeMode,
+    pub amount_usage: StampTaxAmountUsage,
+    pub base_rule_label: String,
+    pub base_tax_amount: Option<u64>,
+    pub brackets: Vec<StampTaxBracket>,
+    pub no_amount_tax_amount: Option<u64>,
+    pub no_amount_rule_label: Option<String>,
+    pub special_rules: Vec<StampTaxSpecialRule>,
+}
+
+/// 印紙税計算に使うパラメータセット。
+#[derive(Debug, Clone)]
+pub struct StampTaxParams {
+    pub documents: BTreeMap<StampTaxDocumentCode, StampTaxDocumentParams>,
+}
+
+impl StampTaxParams {
+    pub(crate) fn document_params(
+        &self,
+        document_code: StampTaxDocumentCode,
+    ) -> Option<&StampTaxDocumentParams> {
+        self.documents.get(&document_code)
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+
+    #[test]
+    fn charge_mode_parses() {
+        assert_eq!(
+            StampTaxChargeMode::from_str("fixed_per_year").unwrap(),
+            StampTaxChargeMode::FixedPerYear
+        );
+    }
+
+    #[test]
+    fn amount_usage_parses() {
+        assert_eq!(
+            StampTaxAmountUsage::from_str("optional").unwrap(),
+            StampTaxAmountUsage::Optional
+        );
+    }
+
+    #[test]
+    fn bracket_match_inclusive_upper_bound() {
+        let bracket = StampTaxBracket {
+            label: "100万円以下".into(),
+            amount_from: 100_000,
+            amount_to_inclusive: Some(1_000_000),
+            tax_amount: 200,
+        };
+        assert!(bracket.matches(1_000_000));
+        assert!(!bracket.matches(1_000_001));
+    }
+}