j-law-ruby 0.0.3
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- checksums.yaml +7 -0
- data/Gemfile +9 -0
- data/README.md +109 -0
- data/Rakefile +87 -0
- data/ext/j_law_ruby/extconf.rb +34 -0
- data/lib/j_law_ruby/build_support.rb +129 -0
- data/lib/j_law_ruby/c_ffi.rb +662 -0
- data/lib/j_law_ruby.rb +532 -0
- data/rake_support/vendor_rust.rb +51 -0
- data/test/test_c_ffi_adapter.rb +46 -0
- data/test/test_consumption_tax.rb +66 -0
- data/test/test_gemspec.rb +82 -0
- data/test/test_income_tax.rb +77 -0
- data/test/test_income_tax_deductions.rb +82 -0
- data/test/test_real_estate.rb +98 -0
- data/test/test_stamp_tax.rb +68 -0
- data/test/test_withholding_tax.rb +65 -0
- data/vendor/rust/Cargo.lock +235 -0
- data/vendor/rust/Cargo.toml +12 -0
- data/vendor/rust/crates/j-law-c-ffi/Cargo.toml +20 -0
- data/vendor/rust/crates/j-law-c-ffi/j_law_c_ffi.h +493 -0
- data/vendor/rust/crates/j-law-c-ffi/src/lib.rs +1553 -0
- data/vendor/rust/crates/j-law-core/Cargo.toml +18 -0
- data/vendor/rust/crates/j-law-core/src/domains/consumption_tax/calculator.rs +216 -0
- data/vendor/rust/crates/j-law-core/src/domains/consumption_tax/context.rs +29 -0
- data/vendor/rust/crates/j-law-core/src/domains/consumption_tax/mod.rs +9 -0
- data/vendor/rust/crates/j-law-core/src/domains/consumption_tax/params.rs +24 -0
- data/vendor/rust/crates/j-law-core/src/domains/consumption_tax/policy.rs +34 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/assessment.rs +76 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/calculator.rs +222 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/context.rs +79 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/calculator.rs +167 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/context.rs +172 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/expense.rs +465 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/mod.rs +20 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/params.rs +205 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/personal.rs +324 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/deduction/types.rs +61 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/mod.rs +24 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/params.rs +109 -0
- data/vendor/rust/crates/j-law-core/src/domains/income_tax/policy.rs +103 -0
- data/vendor/rust/crates/j-law-core/src/domains/mod.rs +5 -0
- data/vendor/rust/crates/j-law-core/src/domains/real_estate/calculator.rs +197 -0
- data/vendor/rust/crates/j-law-core/src/domains/real_estate/context.rs +48 -0
- data/vendor/rust/crates/j-law-core/src/domains/real_estate/mod.rs +9 -0
- data/vendor/rust/crates/j-law-core/src/domains/real_estate/params.rs +43 -0
- data/vendor/rust/crates/j-law-core/src/domains/real_estate/policy.rs +40 -0
- data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/calculator.rs +321 -0
- data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/context.rs +408 -0
- data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/mod.rs +12 -0
- data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/params.rs +190 -0
- data/vendor/rust/crates/j-law-core/src/domains/stamp_tax/policy.rs +105 -0
- data/vendor/rust/crates/j-law-core/src/domains/withholding_tax/calculator.rs +247 -0
- data/vendor/rust/crates/j-law-core/src/domains/withholding_tax/context.rs +167 -0
- data/vendor/rust/crates/j-law-core/src/domains/withholding_tax/mod.rs +9 -0
- data/vendor/rust/crates/j-law-core/src/domains/withholding_tax/params.rs +80 -0
- data/vendor/rust/crates/j-law-core/src/domains/withholding_tax/policy.rs +49 -0
- data/vendor/rust/crates/j-law-core/src/error.rs +171 -0
- data/vendor/rust/crates/j-law-core/src/lib.rs +9 -0
- data/vendor/rust/crates/j-law-core/src/types/amount.rs +232 -0
- data/vendor/rust/crates/j-law-core/src/types/citation.rs +82 -0
- data/vendor/rust/crates/j-law-core/src/types/date.rs +280 -0
- data/vendor/rust/crates/j-law-core/src/types/mod.rs +11 -0
- data/vendor/rust/crates/j-law-core/src/types/rate.rs +219 -0
- data/vendor/rust/crates/j-law-core/src/types/rounding.rs +81 -0
- data/vendor/rust/crates/j-law-registry/Cargo.toml +15 -0
- data/vendor/rust/crates/j-law-registry/data/consumption_tax/consumption_tax.json +70 -0
- data/vendor/rust/crates/j-law-registry/data/income_tax/deductions.json +327 -0
- data/vendor/rust/crates/j-law-registry/data/income_tax/income_tax.json +352 -0
- data/vendor/rust/crates/j-law-registry/data/real_estate/brokerage_fee.json +125 -0
- data/vendor/rust/crates/j-law-registry/data/stamp_tax/stamp_tax.json +674 -0
- data/vendor/rust/crates/j-law-registry/data/withholding_tax/withholding_tax.json +70 -0
- data/vendor/rust/crates/j-law-registry/src/consumption_tax_loader.rs +325 -0
- data/vendor/rust/crates/j-law-registry/src/consumption_tax_schema.rs +49 -0
- data/vendor/rust/crates/j-law-registry/src/income_tax_deduction_loader.rs +636 -0
- data/vendor/rust/crates/j-law-registry/src/income_tax_deduction_schema.rs +111 -0
- data/vendor/rust/crates/j-law-registry/src/income_tax_loader.rs +445 -0
- data/vendor/rust/crates/j-law-registry/src/income_tax_schema.rs +44 -0
- data/vendor/rust/crates/j-law-registry/src/lib.rs +20 -0
- data/vendor/rust/crates/j-law-registry/src/loader.rs +221 -0
- data/vendor/rust/crates/j-law-registry/src/schema.rs +73 -0
- data/vendor/rust/crates/j-law-registry/src/stamp_tax_loader.rs +374 -0
- data/vendor/rust/crates/j-law-registry/src/stamp_tax_schema.rs +72 -0
- data/vendor/rust/crates/j-law-registry/src/validator.rs +204 -0
- data/vendor/rust/crates/j-law-registry/src/withholding_tax_loader.rs +310 -0
- data/vendor/rust/crates/j-law-registry/src/withholding_tax_schema.rs +61 -0
- metadata +148 -0
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use crate::consumption_tax_loader::load_consumption_tax_params;
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use crate::schema::{BrokerageFeeRegistry, HistoryEntry};
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use crate::validator::validate;
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use j_law_core::domains::real_estate::params::{
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BrokerageFeeParams, LowCostSpecialParams, TierParam,
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};
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use j_law_core::types::date::LegalDate;
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use j_law_core::{InputError, JLawError, RegistryError};
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/// `brokerage_fee.json` をロードして `target_date` に対応するパラメータを返す。
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///
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/// # 法的根拠
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/// 宅地建物取引業法 第46条第1項
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///
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/// # エラー
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/// - `target_date` がどの有効期間にも該当しない → `InputError::DateOutOfRange`
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/// - Registry データの不整合 → `RegistryError` でパニック(起動時バリデーション)
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pub fn load_brokerage_fee_params(target_date: LegalDate) -> Result<BrokerageFeeParams, JLawError> {
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target_date.validate()?;
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let json_str = include_str!("../data/real_estate/brokerage_fee.json");
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let registry: BrokerageFeeRegistry =
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serde_json::from_str(json_str).map_err(|e| RegistryError::ParseError {
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path: "real_estate/brokerage_fee.json".into(),
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cause: e.to_string(),
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})?;
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validate(®istry)?;
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let date_str = target_date.to_date_str();
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let entry = find_entry(®istry, &date_str).ok_or_else(|| InputError::DateOutOfRange {
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date: date_str.clone(),
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})?;
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to_params(entry, target_date)
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}
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/// `date_str` ("YYYY-MM-DD") に対応する履歴エントリを返す。
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fn find_entry<'a>(registry: &'a BrokerageFeeRegistry, date_str: &str) -> Option<&'a HistoryEntry> {
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registry.history.iter().find(|entry| {
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let from_ok = entry.effective_from.as_str() <= date_str;
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let until_ok = match &entry.effective_until {
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Some(until) => date_str <= until.as_str(),
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None => true,
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};
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from_ok && until_ok
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})
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}
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fn to_params(
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entry: &HistoryEntry,
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target_date: LegalDate,
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) -> Result<BrokerageFeeParams, JLawError> {
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let tiers = entry
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.params
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.tiers
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.iter()
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.map(|t| TierParam {
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label: t.label.clone(),
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price_from: t.price_from,
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price_to_inclusive: t.price_to_inclusive,
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rate_numer: t.rate.numer,
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rate_denom: t.rate.denom,
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})
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.collect();
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let low_cost_special = entry
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.params
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.low_cost_special
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.as_ref()
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.map(|s| LowCostSpecialParams {
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price_ceiling_inclusive: s.price_ceiling_inclusive,
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fee_ceiling_exclusive_tax: s.fee_ceiling_exclusive_tax,
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seller_only: s.seller_only,
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});
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// 消費税ドメインに委譲(不動産仲介報酬には軽減税率は適用されない)
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let consumption_tax = load_consumption_tax_params(target_date)?;
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Ok(BrokerageFeeParams {
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tiers,
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consumption_tax,
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low_cost_special,
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})
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}
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#[cfg(test)]
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#[allow(clippy::disallowed_methods)] // テストコードでは unwrap 使用を許可
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mod tests {
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use super::*;
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#[test]
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fn load_2024_active_params() {
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let params = load_brokerage_fee_params(LegalDate::new(2024, 8, 1)).unwrap();
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assert_eq!(params.tiers.len(), 3);
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assert_eq!(params.consumption_tax.standard_rate.numer, 10);
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assert_eq!(params.consumption_tax.standard_rate.denom, 100);
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assert!(params.low_cost_special.is_some());
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let special = params.low_cost_special.unwrap();
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assert_eq!(special.price_ceiling_inclusive, 8_000_000);
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assert_eq!(special.fee_ceiling_exclusive_tax, 330_000);
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}
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#[test]
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fn load_2019_superseded_params() {
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let params = load_brokerage_fee_params(LegalDate::new(2019, 12, 1)).unwrap();
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assert_eq!(params.tiers.len(), 3);
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// 2019年告示は低廉特例あり(売主限定・400万円以下)
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let special = params.low_cost_special.as_ref().unwrap();
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assert_eq!(special.price_ceiling_inclusive, 4_000_000);
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assert_eq!(special.fee_ceiling_exclusive_tax, 180_000);
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assert!(special.seller_only);
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// 2019年10月以降は消費税10%(消費税ドメインから取得)
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assert_eq!(params.consumption_tax.standard_rate.numer, 10);
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}
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#[test]
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fn load_2018_params() {
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let params = load_brokerage_fee_params(LegalDate::new(2018, 6, 1)).unwrap();
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assert_eq!(params.tiers.len(), 3);
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let special = params.low_cost_special.as_ref().unwrap();
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assert_eq!(special.price_ceiling_inclusive, 4_000_000);
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assert_eq!(special.fee_ceiling_exclusive_tax, 180_000);
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assert!(special.seller_only);
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// 2018年は消費税8%(消費税ドメインから取得)
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assert_eq!(params.consumption_tax.standard_rate.numer, 8);
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}
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#[test]
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fn boundary_2024_07_01_uses_new_params() {
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let params = load_brokerage_fee_params(LegalDate::new(2024, 7, 1)).unwrap();
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let special = params.low_cost_special.as_ref().unwrap();
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assert_eq!(special.price_ceiling_inclusive, 8_000_000);
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assert_eq!(special.fee_ceiling_exclusive_tax, 330_000);
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assert!(!special.seller_only);
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}
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#[test]
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fn boundary_2024_06_30_uses_old_params() {
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// 2024-06-30 は旧告示(売主限定・400万円以下の低廉特例)
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let params = load_brokerage_fee_params(LegalDate::new(2024, 6, 30)).unwrap();
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let special = params.low_cost_special.as_ref().unwrap();
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assert_eq!(special.price_ceiling_inclusive, 4_000_000);
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assert_eq!(special.fee_ceiling_exclusive_tax, 180_000);
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assert!(special.seller_only);
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}
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#[test]
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fn boundary_2019_10_01_uses_10pct_tax() {
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// 2019-10-01 から消費税10%(消費税ドメインから取得)
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let params = load_brokerage_fee_params(LegalDate::new(2019, 10, 1)).unwrap();
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assert_eq!(params.consumption_tax.standard_rate.numer, 10);
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// 2018-2024-06-30 エントリ内なので低廉特例は売主限定・400万円以下
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let special = params.low_cost_special.as_ref().unwrap();
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assert_eq!(special.price_ceiling_inclusive, 4_000_000);
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assert!(special.seller_only);
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}
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#[test]
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fn boundary_2019_09_30_uses_8pct_tax() {
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// 2019-09-30 まで消費税8%(消費税ドメインから取得)
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let params = load_brokerage_fee_params(LegalDate::new(2019, 9, 30)).unwrap();
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assert_eq!(params.consumption_tax.standard_rate.numer, 8);
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}
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// ─── 2018年以前(全期間対応)─────────────────────────────────────────────
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#[test]
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fn load_2017_pre_special_params() {
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// 2017年12月31日(特例導入前): 低廉特例なし・基本ティア計算のみ
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let params = load_brokerage_fee_params(LegalDate::new(2017, 12, 31)).unwrap();
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assert_eq!(params.tiers.len(), 3);
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assert!(params.low_cost_special.is_none());
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// 消費税は消費税ドメインから取得(2017年は8%)
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assert_eq!(params.consumption_tax.standard_rate.numer, 8);
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}
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#[test]
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fn boundary_2018_01_01_activates_special() {
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// 2018-01-01 から低廉特例が有効になる
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let params = load_brokerage_fee_params(LegalDate::new(2018, 1, 1)).unwrap();
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assert!(params.low_cost_special.is_some());
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}
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#[test]
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fn boundary_2017_12_31_no_special() {
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// 2017-12-31 では低廉特例なし
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let params = load_brokerage_fee_params(LegalDate::new(2017, 12, 31)).unwrap();
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assert!(params.low_cost_special.is_none());
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}
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#[test]
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194
|
+
fn load_1990_params() {
|
|
195
|
+
// 1990年(消費税3%時代)でも計算可能
|
|
196
|
+
let params = load_brokerage_fee_params(LegalDate::new(1990, 1, 1)).unwrap();
|
|
197
|
+
assert_eq!(params.tiers.len(), 3);
|
|
198
|
+
assert!(params.low_cost_special.is_none());
|
|
199
|
+
// 1990年は消費税3%(消費税ドメインから取得)
|
|
200
|
+
assert_eq!(params.consumption_tax.standard_rate.numer, 3);
|
|
201
|
+
}
|
|
202
|
+
|
|
203
|
+
#[test]
|
|
204
|
+
fn registry_validation_passes() {
|
|
205
|
+
let json_str = include_str!("../data/real_estate/brokerage_fee.json");
|
|
206
|
+
let registry: BrokerageFeeRegistry = serde_json::from_str(json_str).unwrap();
|
|
207
|
+
validate(®istry).unwrap();
|
|
208
|
+
}
|
|
209
|
+
|
|
210
|
+
#[test]
|
|
211
|
+
fn invalid_month_returns_error() {
|
|
212
|
+
let result = load_brokerage_fee_params(LegalDate::new(2024, 13, 1));
|
|
213
|
+
assert!(matches!(result, Err(JLawError::Input(_))));
|
|
214
|
+
}
|
|
215
|
+
|
|
216
|
+
#[test]
|
|
217
|
+
fn invalid_day_returns_error() {
|
|
218
|
+
let result = load_brokerage_fee_params(LegalDate::new(2024, 2, 30));
|
|
219
|
+
assert!(matches!(result, Err(JLawError::Input(_))));
|
|
220
|
+
}
|
|
221
|
+
}
|
|
@@ -0,0 +1,73 @@
|
|
|
1
|
+
use serde::Deserialize;
|
|
2
|
+
|
|
3
|
+
/// JSON の分数表現 `{ "numer": N, "denom": N }`。
|
|
4
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
5
|
+
pub struct Fraction {
|
|
6
|
+
pub numer: u64,
|
|
7
|
+
pub denom: u64,
|
|
8
|
+
}
|
|
9
|
+
|
|
10
|
+
/// 1ティアの定義。
|
|
11
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
12
|
+
pub struct TierParam {
|
|
13
|
+
pub label: String,
|
|
14
|
+
pub price_from: u64,
|
|
15
|
+
/// `null` は「上限なし」を意味する。
|
|
16
|
+
pub price_to_inclusive: Option<u64>,
|
|
17
|
+
pub rate: Fraction,
|
|
18
|
+
}
|
|
19
|
+
|
|
20
|
+
/// 低廉な空き家特例パラメータ(2018年1月施行・2024年7月改正)。
|
|
21
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
22
|
+
pub struct LowCostSpecialParam {
|
|
23
|
+
/// 特例が適用される売買価格の上限(以下)。
|
|
24
|
+
pub price_ceiling_inclusive: u64,
|
|
25
|
+
/// 税抜き報酬額の上限(最低保証額として機能)。
|
|
26
|
+
pub fee_ceiling_exclusive_tax: u64,
|
|
27
|
+
/// `true` の場合、売主側の取引にのみ特例が適用される。
|
|
28
|
+
///
|
|
29
|
+
/// 2018年1月1日〜2024年6月30日の特例は売主のみ対象(平成29年国土交通省告示第98号)。
|
|
30
|
+
/// `false` の場合、売主・買主双方に適用される(2024年7月1日施行以降)。
|
|
31
|
+
pub seller_only: bool,
|
|
32
|
+
}
|
|
33
|
+
|
|
34
|
+
/// 1世代の計算パラメータ群。
|
|
35
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
36
|
+
pub struct ParamsEntry {
|
|
37
|
+
pub tiers: Vec<TierParam>,
|
|
38
|
+
pub low_cost_special: Option<LowCostSpecialParam>,
|
|
39
|
+
}
|
|
40
|
+
|
|
41
|
+
/// 法令引用情報。
|
|
42
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
43
|
+
#[allow(dead_code)]
|
|
44
|
+
pub struct CitationEntry {
|
|
45
|
+
pub law_id: String,
|
|
46
|
+
pub law_name: String,
|
|
47
|
+
pub article: u16,
|
|
48
|
+
pub paragraph: Option<u16>,
|
|
49
|
+
pub ministry: String,
|
|
50
|
+
}
|
|
51
|
+
|
|
52
|
+
/// 1世代の履歴エントリ。
|
|
53
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
54
|
+
pub struct HistoryEntry {
|
|
55
|
+
/// 施行日 `"YYYY-MM-DD"`。
|
|
56
|
+
pub effective_from: String,
|
|
57
|
+
/// 廃止日 `"YYYY-MM-DD"`。現行版は `null`。
|
|
58
|
+
pub effective_until: Option<String>,
|
|
59
|
+
/// `"active"` または `"superseded"`。
|
|
60
|
+
#[allow(dead_code)]
|
|
61
|
+
pub status: String,
|
|
62
|
+
#[allow(dead_code)]
|
|
63
|
+
pub citation: CitationEntry,
|
|
64
|
+
pub params: ParamsEntry,
|
|
65
|
+
}
|
|
66
|
+
|
|
67
|
+
/// `brokerage_fee.json` のルートスキーマ。
|
|
68
|
+
#[derive(Debug, Clone, Deserialize)]
|
|
69
|
+
pub struct BrokerageFeeRegistry {
|
|
70
|
+
#[allow(dead_code)]
|
|
71
|
+
pub domain: String,
|
|
72
|
+
pub history: Vec<HistoryEntry>,
|
|
73
|
+
}
|
|
@@ -0,0 +1,374 @@
|
|
|
1
|
+
use std::collections::BTreeMap;
|
|
2
|
+
use std::str::FromStr;
|
|
3
|
+
|
|
4
|
+
use crate::stamp_tax_schema::{
|
|
5
|
+
StampTaxBracketEntry, StampTaxDocumentParamsEntry, StampTaxHistoryEntry, StampTaxRegistry,
|
|
6
|
+
StampTaxSpecialRuleEntry,
|
|
7
|
+
};
|
|
8
|
+
use j_law_core::domains::stamp_tax::context::{StampTaxDocumentCode, StampTaxFlag};
|
|
9
|
+
use j_law_core::domains::stamp_tax::params::{
|
|
10
|
+
StampTaxAmountUsage, StampTaxBracket, StampTaxChargeMode, StampTaxCitation,
|
|
11
|
+
StampTaxDocumentParams, StampTaxParams, StampTaxSpecialRule,
|
|
12
|
+
};
|
|
13
|
+
use j_law_core::types::date::LegalDate;
|
|
14
|
+
use j_law_core::{InputError, JLawError, RegistryError};
|
|
15
|
+
|
|
16
|
+
const PATH: &str = "stamp_tax/stamp_tax.json";
|
|
17
|
+
|
|
18
|
+
/// `stamp_tax.json` をロードして `target_date` に対応するパラメータを返す。
|
|
19
|
+
pub fn load_stamp_tax_params(target_date: LegalDate) -> Result<StampTaxParams, JLawError> {
|
|
20
|
+
target_date.validate()?;
|
|
21
|
+
|
|
22
|
+
let json_str = include_str!("../data/stamp_tax/stamp_tax.json");
|
|
23
|
+
|
|
24
|
+
let registry: StampTaxRegistry =
|
|
25
|
+
serde_json::from_str(json_str).map_err(|e| RegistryError::ParseError {
|
|
26
|
+
path: PATH.into(),
|
|
27
|
+
cause: e.to_string(),
|
|
28
|
+
})?;
|
|
29
|
+
validate_registry(®istry)?;
|
|
30
|
+
|
|
31
|
+
let date_str = target_date.to_date_str();
|
|
32
|
+
|
|
33
|
+
let entry = find_entry(®istry, &date_str).ok_or_else(|| InputError::DateOutOfRange {
|
|
34
|
+
date: date_str.clone(),
|
|
35
|
+
})?;
|
|
36
|
+
|
|
37
|
+
to_params(entry)
|
|
38
|
+
}
|
|
39
|
+
|
|
40
|
+
/// `StampTaxRegistry` の整合性を検証する。
|
|
41
|
+
///
|
|
42
|
+
/// # 検証内容
|
|
43
|
+
/// - 適用期間の重複(Overlap)
|
|
44
|
+
/// - 適用期間の空白(Gap)
|
|
45
|
+
fn validate_registry(registry: &StampTaxRegistry) -> Result<(), RegistryError> {
|
|
46
|
+
let domain = ®istry.domain;
|
|
47
|
+
|
|
48
|
+
// 期間の重複・ギャップチェック
|
|
49
|
+
let mut sorted = registry.history.clone();
|
|
50
|
+
sorted.sort_by(|a, b| a.effective_from.cmp(&b.effective_from));
|
|
51
|
+
|
|
52
|
+
for [current, next] in sorted.array_windows::<2>() {
|
|
53
|
+
let current_until = match ¤t.effective_until {
|
|
54
|
+
Some(d) => d.clone(),
|
|
55
|
+
None => {
|
|
56
|
+
return Err(RegistryError::PeriodOverlap {
|
|
57
|
+
domain: domain.clone(),
|
|
58
|
+
from: next.effective_from.clone(),
|
|
59
|
+
until: "open-ended".into(),
|
|
60
|
+
});
|
|
61
|
+
}
|
|
62
|
+
};
|
|
63
|
+
|
|
64
|
+
if current_until >= next.effective_from {
|
|
65
|
+
return Err(RegistryError::PeriodOverlap {
|
|
66
|
+
domain: domain.clone(),
|
|
67
|
+
from: next.effective_from.clone(),
|
|
68
|
+
until: current_until.clone(),
|
|
69
|
+
});
|
|
70
|
+
}
|
|
71
|
+
|
|
72
|
+
let until_date = LegalDate::from_date_str(¤t_until).ok_or_else(|| {
|
|
73
|
+
RegistryError::InvalidDateFormat {
|
|
74
|
+
domain: domain.clone(),
|
|
75
|
+
value: current_until.clone(),
|
|
76
|
+
}
|
|
77
|
+
})?;
|
|
78
|
+
let expected_next_from = until_date.next_day().to_date_str();
|
|
79
|
+
if expected_next_from != next.effective_from {
|
|
80
|
+
return Err(RegistryError::PeriodGap {
|
|
81
|
+
domain: domain.clone(),
|
|
82
|
+
end: current_until,
|
|
83
|
+
next_start: next.effective_from.clone(),
|
|
84
|
+
});
|
|
85
|
+
}
|
|
86
|
+
}
|
|
87
|
+
|
|
88
|
+
Ok(())
|
|
89
|
+
}
|
|
90
|
+
|
|
91
|
+
fn find_entry<'a>(
|
|
92
|
+
registry: &'a StampTaxRegistry,
|
|
93
|
+
date_str: &str,
|
|
94
|
+
) -> Option<&'a StampTaxHistoryEntry> {
|
|
95
|
+
registry.history.iter().find(|entry| {
|
|
96
|
+
let from_ok = entry.effective_from.as_str() <= date_str;
|
|
97
|
+
let until_ok = match &entry.effective_until {
|
|
98
|
+
Some(until) => date_str <= until.as_str(),
|
|
99
|
+
None => true,
|
|
100
|
+
};
|
|
101
|
+
from_ok && until_ok
|
|
102
|
+
})
|
|
103
|
+
}
|
|
104
|
+
|
|
105
|
+
fn to_params(entry: &StampTaxHistoryEntry) -> Result<StampTaxParams, JLawError> {
|
|
106
|
+
let mut documents = BTreeMap::new();
|
|
107
|
+
|
|
108
|
+
for (key, value) in &entry.params.documents {
|
|
109
|
+
let document_code = StampTaxDocumentCode::from_str(key).map_err(registry_parse_error)?;
|
|
110
|
+
let document_params = to_document_params(document_code, value)?;
|
|
111
|
+
documents.insert(document_code, document_params);
|
|
112
|
+
}
|
|
113
|
+
|
|
114
|
+
if documents.is_empty() {
|
|
115
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
116
|
+
field: "documents".into(),
|
|
117
|
+
reason: "印紙税文書コードが1件も定義されていません".into(),
|
|
118
|
+
}));
|
|
119
|
+
}
|
|
120
|
+
|
|
121
|
+
Ok(StampTaxParams { documents })
|
|
122
|
+
}
|
|
123
|
+
|
|
124
|
+
fn to_document_params(
|
|
125
|
+
code: StampTaxDocumentCode,
|
|
126
|
+
entry: &StampTaxDocumentParamsEntry,
|
|
127
|
+
) -> Result<StampTaxDocumentParams, JLawError> {
|
|
128
|
+
let charge_mode =
|
|
129
|
+
StampTaxChargeMode::from_str(&entry.charge_mode).map_err(registry_parse_error)?;
|
|
130
|
+
let amount_usage =
|
|
131
|
+
StampTaxAmountUsage::from_str(&entry.amount_usage).map_err(registry_parse_error)?;
|
|
132
|
+
let brackets = to_brackets(&entry.brackets)?;
|
|
133
|
+
validate_brackets(code, &brackets)?;
|
|
134
|
+
|
|
135
|
+
let special_rules = entry
|
|
136
|
+
.special_rules
|
|
137
|
+
.iter()
|
|
138
|
+
.map(|rule| to_special_rule(code, rule))
|
|
139
|
+
.collect::<Result<Vec<_>, _>>()?;
|
|
140
|
+
|
|
141
|
+
match charge_mode {
|
|
142
|
+
StampTaxChargeMode::AmountBrackets => {
|
|
143
|
+
if brackets.is_empty() {
|
|
144
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
145
|
+
field: code.to_string(),
|
|
146
|
+
reason: "amount_brackets には brackets が必要です".into(),
|
|
147
|
+
}));
|
|
148
|
+
}
|
|
149
|
+
if entry.base_tax_amount.is_some() {
|
|
150
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
151
|
+
field: code.to_string(),
|
|
152
|
+
reason: "amount_brackets に base_tax_amount は指定できません".into(),
|
|
153
|
+
}));
|
|
154
|
+
}
|
|
155
|
+
}
|
|
156
|
+
StampTaxChargeMode::FixedPerDocument | StampTaxChargeMode::FixedPerYear => {
|
|
157
|
+
if entry.base_tax_amount.is_none() {
|
|
158
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
159
|
+
field: code.to_string(),
|
|
160
|
+
reason: "固定税額文書には base_tax_amount が必要です".into(),
|
|
161
|
+
}));
|
|
162
|
+
}
|
|
163
|
+
if !brackets.is_empty() {
|
|
164
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
165
|
+
field: code.to_string(),
|
|
166
|
+
reason: "固定税額文書の base brackets は空である必要があります".into(),
|
|
167
|
+
}));
|
|
168
|
+
}
|
|
169
|
+
}
|
|
170
|
+
}
|
|
171
|
+
|
|
172
|
+
if matches!(amount_usage, StampTaxAmountUsage::Unsupported)
|
|
173
|
+
&& entry.no_amount_tax_amount.is_some()
|
|
174
|
+
{
|
|
175
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
176
|
+
field: code.to_string(),
|
|
177
|
+
reason: "amount_usage=unsupported では no_amount_tax_amount を指定できません".into(),
|
|
178
|
+
}));
|
|
179
|
+
}
|
|
180
|
+
|
|
181
|
+
Ok(StampTaxDocumentParams {
|
|
182
|
+
code,
|
|
183
|
+
label: entry.label.clone(),
|
|
184
|
+
citation: StampTaxCitation {
|
|
185
|
+
law_name: entry.citation.law_name.clone(),
|
|
186
|
+
article: entry.citation.article.clone(),
|
|
187
|
+
},
|
|
188
|
+
charge_mode,
|
|
189
|
+
amount_usage,
|
|
190
|
+
base_rule_label: entry.base_rule_label.clone(),
|
|
191
|
+
base_tax_amount: entry.base_tax_amount,
|
|
192
|
+
brackets,
|
|
193
|
+
no_amount_tax_amount: entry.no_amount_tax_amount,
|
|
194
|
+
no_amount_rule_label: entry.no_amount_rule_label.clone(),
|
|
195
|
+
special_rules,
|
|
196
|
+
})
|
|
197
|
+
}
|
|
198
|
+
|
|
199
|
+
fn to_special_rule(
|
|
200
|
+
document_code: StampTaxDocumentCode,
|
|
201
|
+
entry: &StampTaxSpecialRuleEntry,
|
|
202
|
+
) -> Result<StampTaxSpecialRule, JLawError> {
|
|
203
|
+
let required_flags = entry
|
|
204
|
+
.required_flags
|
|
205
|
+
.iter()
|
|
206
|
+
.map(|flag| StampTaxFlag::from_str(flag).map_err(registry_parse_error))
|
|
207
|
+
.collect::<Result<Vec<_>, _>>()?;
|
|
208
|
+
|
|
209
|
+
for flag in &required_flags {
|
|
210
|
+
if !flag.allowed_document_codes().contains(&document_code) {
|
|
211
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
212
|
+
field: document_code.to_string(),
|
|
213
|
+
reason: format!(
|
|
214
|
+
"特例ルール {} で許可されない flag {} を参照しています",
|
|
215
|
+
entry.code, flag
|
|
216
|
+
),
|
|
217
|
+
}));
|
|
218
|
+
}
|
|
219
|
+
}
|
|
220
|
+
|
|
221
|
+
let brackets = to_brackets(&entry.brackets)?;
|
|
222
|
+
if !brackets.is_empty() {
|
|
223
|
+
validate_brackets(document_code, &brackets)?;
|
|
224
|
+
}
|
|
225
|
+
|
|
226
|
+
Ok(StampTaxSpecialRule {
|
|
227
|
+
code: entry.code.clone(),
|
|
228
|
+
label: entry.label.clone(),
|
|
229
|
+
priority: entry.priority,
|
|
230
|
+
effective_from: entry.effective_from.clone(),
|
|
231
|
+
effective_until: entry.effective_until.clone(),
|
|
232
|
+
required_flags,
|
|
233
|
+
tax_amount: entry.tax_amount,
|
|
234
|
+
rule_label: entry.rule_label.clone(),
|
|
235
|
+
brackets,
|
|
236
|
+
no_amount_tax_amount: entry.no_amount_tax_amount,
|
|
237
|
+
no_amount_rule_label: entry.no_amount_rule_label.clone(),
|
|
238
|
+
})
|
|
239
|
+
}
|
|
240
|
+
|
|
241
|
+
fn to_brackets(entries: &[StampTaxBracketEntry]) -> Result<Vec<StampTaxBracket>, JLawError> {
|
|
242
|
+
Ok(entries
|
|
243
|
+
.iter()
|
|
244
|
+
.map(|entry| StampTaxBracket {
|
|
245
|
+
label: entry.label.clone(),
|
|
246
|
+
amount_from: entry.amount_from,
|
|
247
|
+
amount_to_inclusive: entry.amount_to_inclusive,
|
|
248
|
+
tax_amount: entry.tax_amount,
|
|
249
|
+
})
|
|
250
|
+
.collect())
|
|
251
|
+
}
|
|
252
|
+
|
|
253
|
+
fn validate_brackets(
|
|
254
|
+
document_code: StampTaxDocumentCode,
|
|
255
|
+
brackets: &[StampTaxBracket],
|
|
256
|
+
) -> Result<(), JLawError> {
|
|
257
|
+
let mut previous_to: Option<u64> = None;
|
|
258
|
+
for bracket in brackets {
|
|
259
|
+
if let Some(previous) = previous_to {
|
|
260
|
+
if bracket.amount_from <= previous {
|
|
261
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
262
|
+
field: document_code.to_string(),
|
|
263
|
+
reason: format!(
|
|
264
|
+
"ブラケットが重複または未整列です: {} starts at {} after {}",
|
|
265
|
+
bracket.label, bracket.amount_from, previous
|
|
266
|
+
),
|
|
267
|
+
}));
|
|
268
|
+
}
|
|
269
|
+
if bracket.amount_from != previous.saturating_add(1) {
|
|
270
|
+
return Err(registry_parse_error(InputError::InvalidStampTaxInput {
|
|
271
|
+
field: document_code.to_string(),
|
|
272
|
+
reason: format!(
|
|
273
|
+
"ブラケットに空白があります: previous_to={}, next_from={}",
|
|
274
|
+
previous, bracket.amount_from
|
|
275
|
+
),
|
|
276
|
+
}));
|
|
277
|
+
}
|
|
278
|
+
}
|
|
279
|
+
previous_to = bracket.amount_to_inclusive;
|
|
280
|
+
}
|
|
281
|
+
Ok(())
|
|
282
|
+
}
|
|
283
|
+
|
|
284
|
+
fn registry_parse_error(err: impl Into<JLawError>) -> JLawError {
|
|
285
|
+
match err.into() {
|
|
286
|
+
JLawError::Input(inner) => RegistryError::ParseError {
|
|
287
|
+
path: PATH.into(),
|
|
288
|
+
cause: inner.to_string(),
|
|
289
|
+
}
|
|
290
|
+
.into(),
|
|
291
|
+
other => other,
|
|
292
|
+
}
|
|
293
|
+
}
|
|
294
|
+
|
|
295
|
+
#[cfg(test)]
|
|
296
|
+
#[allow(clippy::disallowed_methods)]
|
|
297
|
+
mod tests {
|
|
298
|
+
use super::*;
|
|
299
|
+
use crate::stamp_tax_schema::{StampTaxHistoryEntry, StampTaxParamsEntry, StampTaxRegistry};
|
|
300
|
+
|
|
301
|
+
fn make_registry(entries: Vec<StampTaxHistoryEntry>) -> StampTaxRegistry {
|
|
302
|
+
StampTaxRegistry {
|
|
303
|
+
domain: "stamp_tax".into(),
|
|
304
|
+
history: entries,
|
|
305
|
+
}
|
|
306
|
+
}
|
|
307
|
+
|
|
308
|
+
fn make_entry(from: &str, until: Option<&str>) -> StampTaxHistoryEntry {
|
|
309
|
+
StampTaxHistoryEntry {
|
|
310
|
+
effective_from: from.into(),
|
|
311
|
+
effective_until: until.map(|s| s.into()),
|
|
312
|
+
params: StampTaxParamsEntry {
|
|
313
|
+
documents: BTreeMap::new(),
|
|
314
|
+
},
|
|
315
|
+
}
|
|
316
|
+
}
|
|
317
|
+
|
|
318
|
+
#[test]
|
|
319
|
+
fn registry_validation_passes_for_current_data() {
|
|
320
|
+
let json_str = include_str!("../data/stamp_tax/stamp_tax.json");
|
|
321
|
+
let registry: StampTaxRegistry = serde_json::from_str(json_str).unwrap();
|
|
322
|
+
assert!(validate_registry(®istry).is_ok());
|
|
323
|
+
}
|
|
324
|
+
|
|
325
|
+
#[test]
|
|
326
|
+
fn registry_validation_detects_overlap() {
|
|
327
|
+
let reg = make_registry(vec![
|
|
328
|
+
make_entry("2014-04-01", Some("2020-01-15")),
|
|
329
|
+
make_entry("2020-01-01", None),
|
|
330
|
+
]);
|
|
331
|
+
let err = validate_registry(®).unwrap_err();
|
|
332
|
+
assert!(matches!(err, RegistryError::PeriodOverlap { .. }));
|
|
333
|
+
}
|
|
334
|
+
|
|
335
|
+
#[test]
|
|
336
|
+
fn registry_validation_detects_gap() {
|
|
337
|
+
let reg = make_registry(vec![
|
|
338
|
+
make_entry("2014-04-01", Some("2019-12-31")),
|
|
339
|
+
make_entry("2020-01-03", None),
|
|
340
|
+
]);
|
|
341
|
+
let err = validate_registry(®).unwrap_err();
|
|
342
|
+
assert!(matches!(err, RegistryError::PeriodGap { .. }));
|
|
343
|
+
}
|
|
344
|
+
|
|
345
|
+
#[test]
|
|
346
|
+
fn registry_validation_detects_open_ended_before_next() {
|
|
347
|
+
let reg = make_registry(vec![
|
|
348
|
+
make_entry("2014-04-01", None),
|
|
349
|
+
make_entry("2020-01-01", None),
|
|
350
|
+
]);
|
|
351
|
+
let err = validate_registry(®).unwrap_err();
|
|
352
|
+
assert!(matches!(err, RegistryError::PeriodOverlap { .. }));
|
|
353
|
+
}
|
|
354
|
+
|
|
355
|
+
#[test]
|
|
356
|
+
fn load_2024_params() {
|
|
357
|
+
let params = load_stamp_tax_params(LegalDate::new(2024, 1, 1)).unwrap();
|
|
358
|
+
assert!(params
|
|
359
|
+
.documents
|
|
360
|
+
.contains_key(&StampTaxDocumentCode::Article1RealEstateTransfer));
|
|
361
|
+
assert!(params
|
|
362
|
+
.documents
|
|
363
|
+
.contains_key(&StampTaxDocumentCode::Article20SealBook));
|
|
364
|
+
}
|
|
365
|
+
|
|
366
|
+
#[test]
|
|
367
|
+
fn date_out_of_range_returns_error() {
|
|
368
|
+
let result = load_stamp_tax_params(LegalDate::new(2014, 3, 31));
|
|
369
|
+
assert!(matches!(
|
|
370
|
+
result,
|
|
371
|
+
Err(JLawError::Input(InputError::DateOutOfRange { .. }))
|
|
372
|
+
));
|
|
373
|
+
}
|
|
374
|
+
}
|