j-law-ruby 0.0.3

data/lib/j_law_ruby.rb

@@ -0,0 +1,532 @@
+# frozen_string_literal: true
+
+require "date"
+require_relative "j_law_ruby/build_support"
+require_relative "j_law_ruby/c_ffi"
+
+# 日本の法令に基づく各種計算を提供するモジュール。
+#
+# `j-law-c-ffi` の C FFI を ffi gem 経由でラップし、
+# Ruby Date オブジェクトを受け取るインターフェースを提供する。
+module JLawRuby
+  # ── 消費税 ──────────────────────────────────────────────────────────────────
+
+  module ConsumptionTax
+    # 消費税の計算結果。
+    class ConsumptionTaxResult
+      attr_reader :tax_amount, :amount_with_tax, :amount_without_tax,
+                  :applied_rate_numer, :applied_rate_denom
+
+      def initialize(r)
+        @tax_amount = r.tax_amount
+        @amount_with_tax = r.amount_with_tax
+        @amount_without_tax = r.amount_without_tax
+        @applied_rate_numer = r.applied_rate_numer
+        @applied_rate_denom = r.applied_rate_denom
+        @is_reduced_rate = r.is_reduced_rate
+      end
+
+      # 軽減税率が適用されたか。
+      def is_reduced_rate?
+        @is_reduced_rate
+      end
+
+      def inspect
+        "#<JLawRuby::ConsumptionTax::ConsumptionTaxResult " \
+          "tax_amount=#{@tax_amount} " \
+          "amount_with_tax=#{@amount_with_tax} " \
+          "amount_without_tax=#{@amount_without_tax} " \
+          "applied_rate=#{@applied_rate_numer}/#{@applied_rate_denom} " \
+          "is_reduced_rate=#{@is_reduced_rate}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 消費税法第29条に基づく消費税額を計算する。
+    #
+    # @param amount [Integer] 課税標準額（税抜き・円）
+    # @param date [Date] 基準日
+    # @param is_reduced_rate [true, false] 軽減税率フラグ
+    # @return [ConsumptionTaxResult]
+    # @raise [TypeError] date が Date / DateTime 以外の場合
+    # @raise [RuntimeError] 計算エラーが発生した場合
+    def self.calc_consumption_tax(amount, date, is_reduced_rate = false)
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_consumption_tax(amount, date.year, date.month, date.day, is_reduced_rate)
+      ConsumptionTaxResult.new(r)
+    end
+  end
+
+  # ── 不動産（媒介報酬） ───────────────────────────────────────────────────────
+
+  module RealEstate
+    # 媒介報酬の計算結果。
+    class BrokerageFeeResult
+      attr_reader :total_without_tax, :total_with_tax, :tax_amount, :breakdown
+
+      def initialize(r)
+        @total_without_tax = r.total_without_tax
+        @total_with_tax = r.total_with_tax
+        @tax_amount = r.tax_amount
+        @low_cost_special_applied = r.low_cost_special_applied
+        @breakdown = r.breakdown.map do |step|
+          {
+            label: step.label,
+            base_amount: step.base_amount,
+            rate_numer: step.rate_numer,
+            rate_denom: step.rate_denom,
+            result: step.result,
+          }
+        end
+      end
+
+      # 低廉な空き家特例が適用されたか。
+      def low_cost_special_applied?
+        @low_cost_special_applied
+      end
+
+      def inspect
+        "#<JLawRuby::RealEstate::BrokerageFeeResult " \
+          "total_without_tax=#{@total_without_tax} " \
+          "total_with_tax=#{@total_with_tax} " \
+          "tax_amount=#{@tax_amount} " \
+          "low_cost_special_applied=#{@low_cost_special_applied}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 宅建業法第46条に基づく媒介報酬を計算する。
+    #
+    # @param price [Integer] 売買価格（円）
+    # @param date [Date] 基準日
+    # @param is_low_cost_vacant_house [true, false] 低廉な空き家特例フラグ
+    # @param is_seller [true, false] 売主側フラグ
+    # @return [BrokerageFeeResult]
+    # @raise [TypeError] date が Date / DateTime 以外の場合
+    # @raise [RuntimeError] 計算エラーが発生した場合
+    def self.calc_brokerage_fee(price, date, is_low_cost_vacant_house, is_seller)
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_brokerage_fee(
+        price, date.year, date.month, date.day,
+        is_low_cost_vacant_house, is_seller
+      )
+      BrokerageFeeResult.new(r)
+    end
+  end
+
+  # ── 所得税 ──────────────────────────────────────────────────────────────────
+
+  module IncomeTax
+    # 所得税の計算結果。
+    class IncomeTaxResult
+      attr_reader :base_tax, :reconstruction_tax, :total_tax, :breakdown
+
+      def initialize(r)
+        @base_tax = r.base_tax
+        @reconstruction_tax = r.reconstruction_tax
+        @total_tax = r.total_tax
+        @reconstruction_tax_applied = r.reconstruction_tax_applied
+        @breakdown = r.breakdown.map do |step|
+          {
+            label: step.label,
+            taxable_income: step.taxable_income,
+            rate_numer: step.rate_numer,
+            rate_denom: step.rate_denom,
+            deduction: step.deduction,
+            result: step.result,
+          }
+        end
+      end
+
+      # 復興特別所得税が適用されたか。
+      def reconstruction_tax_applied?
+        @reconstruction_tax_applied
+      end
+
+      def inspect
+        "#<JLawRuby::IncomeTax::IncomeTaxResult " \
+          "base_tax=#{@base_tax} " \
+          "reconstruction_tax=#{@reconstruction_tax} " \
+          "total_tax=#{@total_tax} " \
+          "reconstruction_tax_applied=#{@reconstruction_tax_applied}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 所得控除の計算結果。
+    class IncomeDeductionResult
+      attr_reader :total_income_amount, :total_deductions,
+                  :taxable_income_before_truncation, :taxable_income, :breakdown
+
+      def initialize(r)
+        @total_income_amount = r.total_income_amount
+        @total_deductions = r.total_deductions
+        @taxable_income_before_truncation = r.taxable_income_before_truncation
+        @taxable_income = r.taxable_income
+        @breakdown = r.breakdown.map do |line|
+          {
+            kind: line.kind,
+            label: line.label,
+            amount: line.amount,
+          }
+        end
+      end
+
+      def inspect
+        "#<JLawRuby::IncomeTax::IncomeDeductionResult " \
+          "total_income_amount=#{@total_income_amount} " \
+          "total_deductions=#{@total_deductions} " \
+          "taxable_income=#{@taxable_income}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 所得控除から所得税額までの通し計算結果。
+    class IncomeTaxAssessmentResult
+      attr_reader :deductions, :tax
+
+      def initialize(r)
+        @deductions = IncomeDeductionResult.new(r.deductions)
+        @tax = IncomeTaxResult.new(r.tax)
+      end
+
+      def inspect
+        "#<JLawRuby::IncomeTax::IncomeTaxAssessmentResult " \
+          "taxable_income=#{@deductions.taxable_income} " \
+          "total_tax=#{@tax.total_tax}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 所得税法第89条に基づく所得税額を計算する。
+    #
+    # @param taxable_income [Integer] 課税所得金額（円）
+    # @param date [Date] 基準日
+    # @param apply_reconstruction_tax [true, false] 復興特別所得税を適用するか
+    # @return [IncomeTaxResult]
+    # @raise [TypeError] date が Date / DateTime 以外の場合
+    # @raise [RuntimeError] 計算エラーが発生した場合
+    def self.calc_income_tax(taxable_income, date, apply_reconstruction_tax)
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_income_tax(
+        taxable_income, date.year, date.month, date.day,
+        apply_reconstruction_tax
+      )
+      IncomeTaxResult.new(r)
+    end
+
+    # 所得控除を計算し、課税所得金額までを返す。
+    def self.calc_income_deductions(
+      total_income_amount,
+      date,
+      spouse: nil,
+      dependent: {},
+      social_insurance_premium_paid: 0,
+      medical: nil,
+      life_insurance: nil,
+      donation: nil
+    )
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_income_deductions(
+        total_income_amount: total_income_amount,
+        year: date.year,
+        month: date.month,
+        day: date.day,
+        spouse: spouse,
+        dependent: dependent,
+        social_insurance_premium_paid: social_insurance_premium_paid,
+        medical: medical,
+        life_insurance: life_insurance,
+        donation: donation
+      )
+      IncomeDeductionResult.new(r)
+    end
+
+    # 所得控除から所得税額までを通しで計算する。
+    def self.calc_income_tax_assessment(
+      total_income_amount,
+      date,
+      apply_reconstruction_tax: true,
+      spouse: nil,
+      dependent: {},
+      social_insurance_premium_paid: 0,
+      medical: nil,
+      life_insurance: nil,
+      donation: nil
+    )
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_income_tax_assessment(
+        {
+          total_income_amount: total_income_amount,
+          year: date.year,
+          month: date.month,
+          day: date.day,
+          spouse: spouse,
+          dependent: dependent,
+          social_insurance_premium_paid: social_insurance_premium_paid,
+          medical: medical,
+          life_insurance: life_insurance,
+          donation: donation,
+        },
+        apply_reconstruction_tax
+      )
+      IncomeTaxAssessmentResult.new(r)
+    end
+  end
+
+  # ── 印紙税 ──────────────────────────────────────────────────────────────────
+
+  module StampTax
+    DOCUMENT_CODE_MAP = {
+      article1_real_estate_transfer: 1,
+      article1_other_transfer: 2,
+      article1_land_lease_or_surface_right: 3,
+      article1_consumption_loan: 4,
+      article1_transportation: 5,
+      article2_construction_work: 6,
+      article2_general_contract: 7,
+      article3_bill_amount_table: 8,
+      article3_bill_special_flat_200: 9,
+      article4_security_certificate: 10,
+      article5_merger_or_split: 11,
+      article6_articles_of_incorporation: 12,
+      article7_continuing_transaction_basic: 13,
+      article8_deposit_certificate: 14,
+      article9_transport_certificate: 15,
+      article10_insurance_certificate: 16,
+      article11_letter_of_credit: 17,
+      article12_trust_contract: 18,
+      article13_debt_guarantee: 19,
+      article14_deposit_contract: 20,
+      article15_assignment_or_assumption: 21,
+      article16_dividend_receipt: 22,
+      article17_sales_receipt: 23,
+      article17_other_receipt: 24,
+      article18_passbook: 25,
+      article19_misc_passbook: 26,
+      article20_seal_book: 27
+    }.freeze
+
+    FLAG_BIT_MAP = {
+      article3_copy_or_transcript_exempt: 1 << 0,
+      article4_specified_issuer_exempt: 1 << 1,
+      article4_restricted_beneficiary_certificate_exempt: 1 << 2,
+      article6_notary_copy_exempt: 1 << 3,
+      article8_small_deposit_exempt: 1 << 4,
+      article13_identity_guarantee_exempt: 1 << 5,
+      article17_non_business_exempt: 1 << 6,
+      article17_appended_receipt_exempt: 1 << 7,
+      article18_specified_financial_institution_exempt: 1 << 8,
+      article18_income_tax_exempt_passbook: 1 << 9,
+      article18_tax_reserve_deposit_passbook: 1 << 10
+    }.freeze
+
+    # 印紙税の計算結果。
+    class StampTaxResult
+      attr_reader :tax_amount, :rule_label, :applied_special_rule
+
+      def initialize(r)
+        @tax_amount = r.tax_amount
+        @rule_label = r.rule_label
+        @applied_special_rule = r.applied_special_rule
+      end
+
+      def inspect
+        "#<JLawRuby::StampTax::StampTaxResult " \
+          "tax_amount=#{@tax_amount} " \
+          "rule_label=#{@rule_label.inspect} " \
+          "applied_special_rule=#{@applied_special_rule.inspect}>"
+      end
+
+      alias to_s inspect
+    end
+
+    # 印紙税法 別表第一に基づく印紙税額を計算する。
+    #
+    # @param document_code [Symbol, String] 文書コード
+    # @param stated_amount [Integer, nil] 記載金額。記載がない場合は nil
+    # @param date [Date] 契約書作成日
+    # @param flags [Array<Symbol,String>] 主な非課税文書フラグ
+    # @return [StampTaxResult]
+    # @raise [TypeError] date / document_code / flags の型が不正な場合
+    # @raise [RuntimeError] 計算エラーが発生した場合
+    def self.calc_stamp_tax(document_code, stated_amount, date, flags: [])
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+      document_code_value = normalize_document_code(document_code)
+      flags_bitset = normalize_flags(flags)
+
+      r = Internal::CFFI.calc_stamp_tax(
+        document_code_value,
+        stated_amount,
+        date.year,
+        date.month,
+        date.day,
+        flags_bitset
+      )
+      StampTaxResult.new(r)
+    end
+
+    def self.normalize_document_code(document_code)
+      key = case document_code
+            when Symbol
+              document_code
+            when String
+              document_code.to_sym
+            else
+              raise TypeError,
+                    "document_code には Symbol または String を指定してください " \
+                    "(got #{document_code.class})"
+            end
+
+      DOCUMENT_CODE_MAP.fetch(key)
+    rescue KeyError
+      raise ArgumentError,
+            "unsupported stamp tax document_code: #{document_code}"
+    end
+
+    def self.normalize_flags(flags)
+      unless flags.is_a?(Array)
+        raise TypeError, "flags には Array を指定してください (got #{flags.class})"
+      end
+
+      flags.reduce(0) do |mask, flag|
+        key = case flag
+              when Symbol
+                flag
+              when String
+                flag.to_sym
+              else
+                raise TypeError,
+                      "flags の各要素には Symbol または String を指定してください " \
+                      "(got #{flag.class})"
+              end
+        mask | FLAG_BIT_MAP.fetch(key)
+      rescue KeyError
+        raise ArgumentError, "unsupported stamp tax flag: #{flag}"
+      end
+    end
+
+    private_class_method :normalize_document_code, :normalize_flags
+  end
+
+  # ── 源泉徴収 ────────────────────────────────────────────────────────────────
+
+  module WithholdingTax
+    MANUSCRIPT_AND_LECTURE = 1
+    PROFESSIONAL_FEE = 2
+    EXCLUSIVE_CONTRACT_FEE = 3
+
+    # 源泉徴収税額の計算結果。
+    class WithholdingTaxResult
+      attr_reader :gross_payment_amount, :taxable_payment_amount, :tax_amount,
+                  :net_payment_amount, :category, :breakdown
+
+      def initialize(r)
+        @gross_payment_amount = r.gross_payment_amount
+        @taxable_payment_amount = r.taxable_payment_amount
+        @tax_amount = r.tax_amount
+        @net_payment_amount = r.net_payment_amount
+        @category = self.class.category_to_symbol(r.category)
+        @submission_prize_exempted = r.submission_prize_exempted
+        @breakdown = r.breakdown.map do |step|
+          {
+            label: step.label,
+            base_amount: step.base_amount,
+            rate_numer: step.rate_numer,
+            rate_denom: step.rate_denom,
+            result: step.result,
+          }
+        end
+      end
+
+      def self.category_to_symbol(category)
+        case category
+        when MANUSCRIPT_AND_LECTURE then :manuscript_and_lecture
+        when PROFESSIONAL_FEE then :professional_fee
+        when EXCLUSIVE_CONTRACT_FEE then :exclusive_contract_fee
+        else category
+        end
+      end
+
+      def submission_prize_exempted?
+        @submission_prize_exempted
+      end
+
+      def inspect
+        "#<JLawRuby::WithholdingTax::WithholdingTaxResult " \
+          "gross_payment_amount=#{@gross_payment_amount} " \
+          "taxable_payment_amount=#{@taxable_payment_amount} " \
+          "tax_amount=#{@tax_amount} " \
+          "net_payment_amount=#{@net_payment_amount} " \
+          "category=#{@category.inspect} " \
+          "submission_prize_exempted=#{@submission_prize_exempted}>"
+      end
+
+      alias to_s inspect
+    end
+
+    def self.calc_withholding_tax(
+      payment_amount,
+      date,
+      category,
+      is_submission_prize: false,
+      separated_consumption_tax_amount: 0
+    )
+      unless date.is_a?(::Date) || date.is_a?(::DateTime)
+        raise TypeError,
+              "date には Date または DateTime を指定してください (got #{date.class})"
+      end
+
+      r = Internal::CFFI.calc_withholding_tax(
+        payment_amount,
+        separated_consumption_tax_amount,
+        date.year,
+        date.month,
+        date.day,
+        normalize_category(category),
+        is_submission_prize
+      )
+      WithholdingTaxResult.new(r)
+    end
+
+    def self.normalize_category(category)
+      case category
+      when Integer then category
+      when String then normalize_category(category.to_sym)
+      when :manuscript_and_lecture then MANUSCRIPT_AND_LECTURE
+      when :professional_fee then PROFESSIONAL_FEE
+      when :exclusive_contract_fee then EXCLUSIVE_CONTRACT_FEE
+      else
+        raise ArgumentError, "unknown withholding tax category: #{category.inspect}"
+      end
+    end
+  end
+end

data/rake_support/vendor_rust.rb

@@ -0,0 +1,51 @@
+# frozen_string_literal: true
+
+require "fileutils"
+
+module JLawRuby
+  module VendorRust
+    module_function
+
+    WORKSPACE_TOML = <<~TOML
+      [workspace]
+      members = [
+          "crates/j-law-core",
+          "crates/j-law-registry",
+          "crates/j-law-c-ffi",
+      ]
+      resolver = "2"
+
+      [workspace.lints.clippy]
+      disallowed_methods = "warn"
+      disallowed_types = "warn"
+      disallowed_macros = "warn"
+    TOML
+
+    COPY_MAP = {
+      "crates/j-law-c-ffi" => %w[Cargo.toml src j_law_c_ffi.h],
+      "crates/j-law-core" => %w[Cargo.toml src],
+      "crates/j-law-registry" => %w[Cargo.toml src data],
+    }.freeze
+
+    def prepare!(gem_root)
+      vendor_root = File.join(gem_root, "vendor", "rust")
+      repo_root = File.expand_path("../..", gem_root)
+
+      FileUtils.rm_rf(vendor_root)
+      FileUtils.mkdir_p(vendor_root)
+      File.write(File.join(vendor_root, "Cargo.toml"), WORKSPACE_TOML)
+
+      cargo_lock = File.join(repo_root, "Cargo.lock")
+      FileUtils.cp(cargo_lock, File.join(vendor_root, "Cargo.lock")) if File.file?(cargo_lock)
+
+      COPY_MAP.each do |crate_dir, entries|
+        entries.each do |entry|
+          source = File.join(repo_root, crate_dir, entry)
+          destination = File.join(vendor_root, crate_dir, entry)
+          FileUtils.mkdir_p(File.dirname(destination))
+          FileUtils.cp_r(source, destination)
+        end
+      end
+    end
+  end
+end

data/test/test_c_ffi_adapter.rb

@@ -0,0 +1,46 @@
+# frozen_string_literal: true
+
+require "minitest/autorun"
+require "j_law_ruby"
+
+class TestCFFIAdapter < Minitest::Test
+  def test_ffi_version_matches
+    assert_equal 4, JLawRuby::Internal::CFFI.ffi_version
+  end
+
+  def test_compiled_library_is_loaded_from_gem_path
+    expected_path = File.expand_path(
+      "../lib/j_law_ruby/native/#{JLawRuby::BuildSupport.shared_library_filename}",
+      __dir__
+    )
+
+    assert_equal expected_path, JLawRuby::Internal::CFFI.library_path
+  end
+
+  def test_fixed_length_strings_are_restored
+    brokerage = JLawRuby::Internal::CFFI.calc_brokerage_fee(5_000_000, 2024, 8, 1, false, false)
+    assert_equal %w[tier1 tier2 tier3], brokerage.breakdown.map(&:label)
+
+    stamp = JLawRuby::Internal::CFFI.calc_stamp_tax(2, 5_000_000, 2024, 8, 1, 0)
+    refute_empty stamp.rule_label
+
+    withholding = JLawRuby::Internal::CFFI.calc_withholding_tax(1_500_000, 0, 2026, 1, 1, 2, false)
+    assert_equal 2, withholding.breakdown.length
+  end
+
+  def test_error_path_raises_runtime_error
+    error = assert_raises(RuntimeError) do
+      JLawRuby::Internal::CFFI.calc_consumption_tax(100_000, 2016, 1, 1, true)
+    end
+
+    refute_empty error.message
+  end
+
+  def test_invalid_date_parts_are_rejected
+    error = assert_raises(ArgumentError) do
+      JLawRuby::Internal::CFFI.calc_brokerage_fee(5_000_000, 2024, 13, 1, false, false)
+    end
+
+    assert_match(/2024-13-01/, error.message)
+  end
+end

data/test/test_consumption_tax.rb

@@ -0,0 +1,66 @@
+# frozen_string_literal: true
+
+require "minitest/autorun"
+require "json"
+require "date"
+require "j_law_ruby"
+
+# 消費税法第29条に基づく消費税額計算のテスト。
+#
+# 法的根拠: 消費税法 第29条（税率）
+# テストケースは tests/fixtures/consumption_tax.json から読み込む。
+class TestConsumptionTax < Minitest::Test
+  FIXTURES = JSON.parse(File.read(File.join(__dir__, "../../../tests/fixtures/consumption_tax.json")))
+
+  # ─── データ駆動テスト ─────────────────────────────────────────────────────
+
+  FIXTURES["consumption_tax"].each do |tc|
+    define_method("test_#{tc['id']}") do
+      inp = tc["input"]
+      exp = tc["expected"]
+
+      date = Date.parse(inp["date"])
+      result = JLawRuby::ConsumptionTax.calc_consumption_tax(
+        inp["amount"],
+        date,
+        inp["is_reduced_rate"]
+      )
+
+      assert_equal exp["tax_amount"],        result.tax_amount,        "#{tc['id']}: tax_amount"
+      assert_equal exp["amount_with_tax"],   result.amount_with_tax,   "#{tc['id']}: amount_with_tax"
+      assert_equal exp["amount_without_tax"], result.amount_without_tax, "#{tc['id']}: amount_without_tax"
+      assert_equal exp["applied_rate_numer"], result.applied_rate_numer, "#{tc['id']}: applied_rate_numer"
+      assert_equal exp["applied_rate_denom"], result.applied_rate_denom, "#{tc['id']}: applied_rate_denom"
+      assert_equal exp["is_reduced_rate"],   result.is_reduced_rate?,  "#{tc['id']}: is_reduced_rate"
+    end
+  end
+
+  # ─── 言語固有テスト ───────────────────────────────────────────────────────
+
+  def test_error_reduced_rate_without_support
+    err = assert_raises(RuntimeError) do
+      JLawRuby::ConsumptionTax.calc_consumption_tax(100_000, Date.new(2016, 1, 1), true)
+    end
+    refute_nil err.message
+  end
+
+  def test_before_introduction_no_tax
+    result = JLawRuby::ConsumptionTax.calc_consumption_tax(100_000, Date.new(1988, 1, 1), false)
+    assert_equal 0, result.tax_amount
+    assert_equal 100_000, result.amount_with_tax
+  end
+
+  def test_inspect
+    result = JLawRuby::ConsumptionTax.calc_consumption_tax(100_000, Date.new(2024, 1, 1), false)
+    assert_match(/ConsumptionTaxResult/, result.inspect)
+  end
+
+  def test_type_error_invalid_date
+    assert_raises(TypeError) do
+      JLawRuby::ConsumptionTax.calc_consumption_tax(100_000, "2024-01-01", false)
+    end
+    assert_raises(TypeError) do
+      JLawRuby::ConsumptionTax.calc_consumption_tax(100_000, 20_240_101, false)
+    end
+  end
+end