j-law-ruby 0.0.3

data/vendor/rust/crates/j-law-registry/data/withholding_tax/withholding_tax.json

@@ -0,0 +1,70 @@
+{
+  "domain": "withholding_tax",
+  "history": [
+    {
+      "effective_from": "2013-01-01",
+      "effective_until": "2037-12-31",
+      "status": "active",
+      "citation": {
+        "law_name": "所得税法",
+        "article": 204,
+        "paragraph": 1
+      },
+      "params": {
+        "categories": [
+          {
+            "code": "manuscript_and_lecture",
+            "label": "原稿料・講演料等",
+            "method": {
+              "kind": "two_tier",
+              "threshold": 1000000,
+              "base_rate": {
+                "numer": 1021,
+                "denom": 10000
+              },
+              "excess_rate": {
+                "numer": 2042,
+                "denom": 10000
+              }
+            },
+            "submission_prize_exemption_threshold": 50000
+          },
+          {
+            "code": "professional_fee",
+            "label": "税理士等の報酬・料金",
+            "method": {
+              "kind": "two_tier",
+              "threshold": 1000000,
+              "base_rate": {
+                "numer": 1021,
+                "denom": 10000
+              },
+              "excess_rate": {
+                "numer": 2042,
+                "denom": 10000
+              }
+            },
+            "submission_prize_exemption_threshold": null
+          },
+          {
+            "code": "exclusive_contract_fee",
+            "label": "専属契約金",
+            "method": {
+              "kind": "two_tier",
+              "threshold": 1000000,
+              "base_rate": {
+                "numer": 1021,
+                "denom": 10000
+              },
+              "excess_rate": {
+                "numer": 2042,
+                "denom": 10000
+              }
+            },
+            "submission_prize_exemption_threshold": null
+          }
+        ]
+      }
+    }
+  ]
+}

data/vendor/rust/crates/j-law-registry/src/consumption_tax_loader.rs

@@ -0,0 +1,325 @@
+use crate::consumption_tax_schema::{ConsumptionTaxHistoryEntry, ConsumptionTaxRegistry};
+use j_law_core::domains::consumption_tax::params::{ConsumptionTaxParams, ConsumptionTaxRate};
+use j_law_core::types::date::LegalDate;
+use j_law_core::{JLawError, RegistryError};
+
+const PATH: &str = "consumption_tax/consumption_tax.json";
+
+/// `consumption_tax.json` をロードして `target_date` に対応するパラメータを返す。
+///
+/// # 法的根拠
+/// 消費税法 第29条
+///
+/// # 日付の範囲外について
+/// 消費税導入前（1989年4月1日以前）の日付には消費税が存在しないため、
+/// エラーではなく税率0%のパラメータを返す。
+/// 返却される `standard_rate` は `{ numer: 0, denom: 1 }`（0/1 = 0%）。
+/// `denom: 1` はゼロ除算が起きない最小の分母であり、「導入前＝非課税」を意味する。
+pub fn load_consumption_tax_params(
+    target_date: LegalDate,
+) -> Result<ConsumptionTaxParams, JLawError> {
+    target_date.validate()?;
+
+    let json_str = include_str!("../data/consumption_tax/consumption_tax.json");
+
+    let registry: ConsumptionTaxRegistry =
+        serde_json::from_str(json_str).map_err(|e| RegistryError::ParseError {
+            path: PATH.into(),
+            cause: e.to_string(),
+        })?;
+    validate_registry(&registry)?;
+
+    let date_str = target_date.to_date_str();
+
+    match find_entry(&registry, &date_str) {
+        Some(entry) => Ok(to_params(entry)),
+        // 消費税導入前（1989-04-01以前）: エラーではなく0%を返す
+        None => Ok(ConsumptionTaxParams {
+            standard_rate: ConsumptionTaxRate { numer: 0, denom: 1 },
+            reduced_rate: None,
+        }),
+    }
+}
+
+/// `date_str` ("YYYY-MM-DD") に対応する履歴エントリを返す。
+fn find_entry<'a>(
+    registry: &'a ConsumptionTaxRegistry,
+    date_str: &str,
+) -> Option<&'a ConsumptionTaxHistoryEntry> {
+    registry.history.iter().find(|entry| {
+        let from_ok = entry.effective_from.as_str() <= date_str;
+        let until_ok = match &entry.effective_until {
+            Some(until) => date_str <= until.as_str(),
+            None => true,
+        };
+        from_ok && until_ok
+    })
+}
+
+/// `ConsumptionTaxRegistry` の整合性を検証する。
+///
+/// # 検証内容
+/// - 適用期間の重複（Overlap）
+/// - 適用期間の空白（Gap）
+/// - 分母ゼロ（standard_rate.denom / reduced_rate.denom）
+fn validate_registry(registry: &ConsumptionTaxRegistry) -> Result<(), RegistryError> {
+    let domain = &registry.domain;
+
+    // 分母ゼロチェック
+    for (i, entry) in registry.history.iter().enumerate() {
+        if entry.params.standard_rate.denom == 0 {
+            return Err(RegistryError::ZeroDenominator {
+                path: format!("{domain}/history[{i}]/standard_rate.denom"),
+            });
+        }
+        if let Some(reduced) = &entry.params.reduced_rate {
+            if reduced.denom == 0 {
+                return Err(RegistryError::ZeroDenominator {
+                    path: format!("{domain}/history[{i}]/reduced_rate.denom"),
+                });
+            }
+        }
+    }
+
+    // 期間の重複・ギャップチェック
+    let mut sorted = registry.history.clone();
+    sorted.sort_by(|a, b| a.effective_from.cmp(&b.effective_from));
+
+    for [current, next] in sorted.array_windows::<2>() {
+        let current_until = match &current.effective_until {
+            Some(d) => d.clone(),
+            None => {
+                return Err(RegistryError::PeriodOverlap {
+                    domain: domain.clone(),
+                    from: next.effective_from.clone(),
+                    until: "open-ended".into(),
+                });
+            }
+        };
+
+        if current_until >= next.effective_from {
+            return Err(RegistryError::PeriodOverlap {
+                domain: domain.clone(),
+                from: next.effective_from.clone(),
+                until: current_until.clone(),
+            });
+        }
+
+        let until_date = LegalDate::from_date_str(&current_until).ok_or_else(|| {
+            RegistryError::InvalidDateFormat {
+                domain: domain.clone(),
+                value: current_until.clone(),
+            }
+        })?;
+        let expected_next_from = until_date.next_day().to_date_str();
+        if expected_next_from != next.effective_from {
+            return Err(RegistryError::PeriodGap {
+                domain: domain.clone(),
+                end: current_until,
+                next_start: next.effective_from.clone(),
+            });
+        }
+    }
+
+    Ok(())
+}
+
+fn to_params(entry: &ConsumptionTaxHistoryEntry) -> ConsumptionTaxParams {
+    ConsumptionTaxParams {
+        standard_rate: ConsumptionTaxRate {
+            numer: entry.params.standard_rate.numer,
+            denom: entry.params.standard_rate.denom,
+        },
+        reduced_rate: entry
+            .params
+            .reduced_rate
+            .as_ref()
+            .map(|r| ConsumptionTaxRate {
+                numer: r.numer,
+                denom: r.denom,
+            }),
+    }
+}
+
+#[cfg(test)]
+#[allow(clippy::disallowed_methods)] // テストコードでは unwrap 使用を許可
+mod tests {
+    use super::*;
+    use crate::consumption_tax_schema::{
+        ConsumptionTaxCitationEntry, ConsumptionTaxFraction, ConsumptionTaxHistoryEntry,
+        ConsumptionTaxParamsEntry, ConsumptionTaxRegistry,
+    };
+
+    fn make_registry(entries: Vec<ConsumptionTaxHistoryEntry>) -> ConsumptionTaxRegistry {
+        ConsumptionTaxRegistry {
+            domain: "consumption_tax".into(),
+            history: entries,
+        }
+    }
+
+    fn make_entry(from: &str, until: Option<&str>) -> ConsumptionTaxHistoryEntry {
+        ConsumptionTaxHistoryEntry {
+            effective_from: from.into(),
+            effective_until: until.map(|s| s.into()),
+            status: "active".into(),
+            citation: ConsumptionTaxCitationEntry {
+                law_id: "test".into(),
+                law_name: "消費税法".into(),
+                article: 29,
+                paragraph: None,
+                ministry: "財務省".into(),
+            },
+            params: ConsumptionTaxParamsEntry {
+                standard_rate: ConsumptionTaxFraction {
+                    numer: 10,
+                    denom: 100,
+                },
+                reduced_rate: None,
+            },
+        }
+    }
+
+    #[test]
+    fn registry_validation_passes_for_current_data() {
+        let json_str = include_str!("../data/consumption_tax/consumption_tax.json");
+        let registry: ConsumptionTaxRegistry = serde_json::from_str(json_str).unwrap();
+        assert!(validate_registry(&registry).is_ok());
+    }
+
+    #[test]
+    fn registry_validation_detects_overlap() {
+        let reg = make_registry(vec![
+            make_entry("1989-04-01", Some("1997-04-15")),
+            make_entry("1997-04-01", None),
+        ]);
+        let err = validate_registry(&reg).unwrap_err();
+        assert!(matches!(err, RegistryError::PeriodOverlap { .. }));
+    }
+
+    #[test]
+    fn registry_validation_detects_gap() {
+        let reg = make_registry(vec![
+            make_entry("1989-04-01", Some("1997-03-31")),
+            make_entry("1997-04-03", None),
+        ]);
+        let err = validate_registry(&reg).unwrap_err();
+        assert!(matches!(err, RegistryError::PeriodGap { .. }));
+    }
+
+    #[test]
+    fn registry_validation_detects_zero_denominator_standard_rate() {
+        let mut reg = make_registry(vec![make_entry("1989-04-01", None)]);
+        reg.history[0].params.standard_rate.denom = 0;
+        let err = validate_registry(&reg).unwrap_err();
+        assert!(matches!(err, RegistryError::ZeroDenominator { .. }));
+    }
+
+    #[test]
+    fn registry_validation_detects_zero_denominator_reduced_rate() {
+        let mut reg = make_registry(vec![make_entry("2019-10-01", None)]);
+        reg.history[0].params.reduced_rate = Some(ConsumptionTaxFraction { numer: 8, denom: 0 });
+        let err = validate_registry(&reg).unwrap_err();
+        assert!(matches!(err, RegistryError::ZeroDenominator { .. }));
+    }
+
+    #[test]
+    fn registry_validation_detects_open_ended_before_next() {
+        let reg = make_registry(vec![
+            make_entry("1989-04-01", None), // effective_until なし（open-ended）
+            make_entry("1997-04-01", None),
+        ]);
+        let err = validate_registry(&reg).unwrap_err();
+        assert!(matches!(err, RegistryError::PeriodOverlap { .. }));
+    }
+
+    #[test]
+    fn load_3pct_1990() {
+        let params = load_consumption_tax_params(LegalDate::new(1990, 1, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 3);
+        assert_eq!(params.standard_rate.denom, 100);
+        assert!(params.reduced_rate.is_none());
+    }
+
+    #[test]
+    fn load_5pct_2000() {
+        let params = load_consumption_tax_params(LegalDate::new(2000, 1, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 5);
+        assert_eq!(params.standard_rate.denom, 100);
+        assert!(params.reduced_rate.is_none());
+    }
+
+    #[test]
+    fn load_8pct_2016() {
+        let params = load_consumption_tax_params(LegalDate::new(2016, 1, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 8);
+        assert_eq!(params.standard_rate.denom, 100);
+        assert!(params.reduced_rate.is_none());
+    }
+
+    #[test]
+    fn load_10pct_with_reduced_2020() {
+        let params = load_consumption_tax_params(LegalDate::new(2020, 1, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 10);
+        assert_eq!(params.standard_rate.denom, 100);
+        let reduced = params.reduced_rate.unwrap();
+        assert_eq!(reduced.numer, 8);
+        assert_eq!(reduced.denom, 100);
+    }
+
+    #[test]
+    fn before_introduction_returns_zero_rate() {
+        // 消費税導入前はエラーではなく0%を返す
+        let params = load_consumption_tax_params(LegalDate::new(1988, 12, 31)).unwrap();
+        assert_eq!(params.standard_rate.numer, 0);
+        assert!(params.reduced_rate.is_none());
+    }
+
+    #[test]
+    fn boundary_1989_04_01_is_3pct() {
+        let params = load_consumption_tax_params(LegalDate::new(1989, 4, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 3);
+    }
+
+    #[test]
+    fn boundary_1997_03_31_is_3pct() {
+        // 1997-03-31 まで3%
+        let params = load_consumption_tax_params(LegalDate::new(1997, 3, 31)).unwrap();
+        assert_eq!(params.standard_rate.numer, 3);
+    }
+
+    #[test]
+    fn boundary_1997_04_01_is_5pct() {
+        // 1997-04-01 から5%
+        let params = load_consumption_tax_params(LegalDate::new(1997, 4, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 5);
+    }
+
+    #[test]
+    fn boundary_2014_04_01_is_8pct() {
+        let params = load_consumption_tax_params(LegalDate::new(2014, 4, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 8);
+    }
+
+    #[test]
+    fn boundary_2019_09_30_is_8pct() {
+        let params = load_consumption_tax_params(LegalDate::new(2019, 9, 30)).unwrap();
+        assert_eq!(params.standard_rate.numer, 8);
+        assert!(params.reduced_rate.is_none());
+    }
+
+    #[test]
+    fn boundary_2019_10_01_is_10pct() {
+        let params = load_consumption_tax_params(LegalDate::new(2019, 10, 1)).unwrap();
+        assert_eq!(params.standard_rate.numer, 10);
+        assert!(params.reduced_rate.is_some());
+    }
+
+    #[test]
+    fn invalid_date_returns_input_error() {
+        let result = load_consumption_tax_params(LegalDate::new(2024, 13, 1));
+        assert!(matches!(
+            result,
+            Err(JLawError::Input(j_law_core::InputError::InvalidDate { .. }))
+        ));
+    }
+}

data/vendor/rust/crates/j-law-registry/src/consumption_tax_schema.rs

@@ -0,0 +1,49 @@
+use serde::Deserialize;
+
+/// JSON の分数表現 `{ "numer": N, "denom": N }`。
+#[derive(Debug, Clone, Deserialize)]
+pub struct ConsumptionTaxFraction {
+    pub numer: u64,
+    pub denom: u64,
+}
+
+/// 1世代の消費税パラメータ群。
+#[derive(Debug, Clone, Deserialize)]
+pub struct ConsumptionTaxParamsEntry {
+    pub standard_rate: ConsumptionTaxFraction,
+    pub reduced_rate: Option<ConsumptionTaxFraction>,
+}
+
+/// 法令引用情報。
+#[derive(Debug, Clone, Deserialize)]
+#[allow(dead_code)]
+pub struct ConsumptionTaxCitationEntry {
+    pub law_id: String,
+    pub law_name: String,
+    pub article: u16,
+    pub paragraph: Option<u16>,
+    pub ministry: String,
+}
+
+/// 1世代の履歴エントリ。
+#[derive(Debug, Clone, Deserialize)]
+pub struct ConsumptionTaxHistoryEntry {
+    /// 施行日 `"YYYY-MM-DD"`。
+    pub effective_from: String,
+    /// 廃止日 `"YYYY-MM-DD"`。現行版は `null`。
+    pub effective_until: Option<String>,
+    /// `"active"` または `"superseded"`。
+    #[allow(dead_code)]
+    pub status: String,
+    #[allow(dead_code)]
+    pub citation: ConsumptionTaxCitationEntry,
+    pub params: ConsumptionTaxParamsEntry,
+}
+
+/// `consumption_tax.json` のルートスキーマ。
+#[derive(Debug, Clone, Deserialize)]
+pub struct ConsumptionTaxRegistry {
+    #[allow(dead_code)]
+    pub domain: String,
+    pub history: Vec<ConsumptionTaxHistoryEntry>,
+}