jct 0.3.1

checksums.yaml

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+---
+SHA256:
+  metadata.gz: 999863b6aff0596f9de9e81a5901977188fed109b6910d13115c105fa26aeabd
+  data.tar.gz: 290c91deb5b83e1b061d9b4dd191e8f45f203f64e5c8ee2ae8c7eba4399ee642
+SHA512:
+  metadata.gz: 074226647e6e2e0ecb87fe0ca08801eb8eb11c69257e834a11cc92a2a43ece7baac7c79c3a145ef6c30b6427b2eface7ba029dc5909ed4ceca20fa977920eb58
+  data.tar.gz: a6322bd07ab29617bacd9e7688038191f4af12da086b93c812d66e2c06873eaed7b9c6083a04f50e0767bc1a67c035eec56842c965465f69a4a7ee0ef994912a

data/.github/workflows/ci.yml

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+name: CI
+
+on:
+  push:
+    branches:
+      - main
+    paths-ignore:
+      - 'LICENSE'
+      - '**.md'
+  pull_request:
+    paths-ignore:
+      - 'LICENSE'
+      - '**.md'
+
+jobs:
+  test:
+    strategy:
+      fail-fast: false
+      matrix:
+        os: [ubuntu-latest]
+        ruby: ['2.5', '2.6', '2.7', '3.1']
+    runs-on: ${{ matrix.os }}
+    steps:
+      - uses: actions/checkout@v2
+      - name: Set up Ruby ${{ matrix.ruby }}
+        uses: ruby/setup-ruby@v1
+        with:
+          ruby-version: ${{ matrix.ruby }}
+      - name: Generate Gemfile.lock
+        run: bundle lock --lockfile=Gemfile.lock
+      - uses: actions/cache@v2
+        with:
+          path: vendor/bundle
+          key: bundle-use-ruby-${{ matrix.os }}-${{ matrix.ruby }}-${{ hashFiles('**/Gemfile.lock') }}
+          restore-keys: |
+            bundle-use-ruby-${{ matrix.os }}-${{ matrix.ruby }}-
+      - run: bundle check --path .bundle || bundle install --path .bundle
+      - name: MiniTest
+        run: bundle exec rake no_slow_test
+        timeout-minutes: 5
+
+  slow_test:
+    strategy:
+      fail-fast: false
+      matrix:
+        os: [ubuntu-latest]
+        ruby: ['2.5', '2.6', '2.7', '3.1']
+    runs-on: ${{ matrix.os }}
+    steps:
+      - uses: actions/checkout@v2
+      - name: Set up Ruby ${{ matrix.ruby }}
+        uses: ruby/setup-ruby@v1
+        with:
+          ruby-version: ${{ matrix.ruby }}
+      - name: Generate Gemfile.lock
+        run: bundle lock --lockfile=Gemfile.lock
+      - uses: actions/cache@v2
+        with:
+          path: vendor/bundle
+          key: bundle-use-ruby-${{ matrix.os }}-${{ matrix.ruby }}-${{ hashFiles('**/Gemfile.lock') }}
+          restore-keys: |
+            bundle-use-ruby-${{ matrix.os }}-${{ matrix.ruby }}-
+      - run: bundle check --path .bundle || bundle install --path .bundle
+      - name: MiniTest
+        run: |
+            TESTFILES=$(ls -d test/jct/slow_test/*)
+            bundle exec ruby -e "%w[$TESTFILES].each { |test_file| load test_file }"
+        timeout-minutes: 60

data/.github/workflows/release.yml

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+name: Publish gem
+
+on:
+  push:
+    branches:
+      - main
+
+jobs:
+  build:
+    runs-on: ubuntu-latest
+    steps:
+      - uses: actions/checkout@v2
+      - name: Tag with the gem version
+        run: |
+          GEM_VERSION=$(ruby -e "require 'rubygems'; gemspec = Dir.glob(\"./**/*.gemspec\").first; puts Gem::Specification::load(gemspec).version")
+          TAG="v$GEM_VERSION"
+          git tag $TAG && git push origin $TAG
+      - name: Build and push gem
+        run: |
+          gem build *.gemspec
+          gem push ./*.gem
+        env:
+          GEM_HOST_API_KEY: ${{ secrets.GEM_HOST_API_KEY }}

data/.gitignore

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+.bundle
+Gemfile.lock
+vendor

data/Gemfile

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+source 'https://rubygems.org'
+
+group :development do
+  gem 'pry'
+  gem 'pry-power_assert'
+end
+
+group :test do
+  gem 'minitest'
+  gem 'minitest-around'
+  gem 'minitest-power_assert'
+end
+
+# Specify your gem's dependencies in jct.gemspec
+gemspec

data/LICENSE

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+MIT License
+
+Copyright (c) 2022 Money Forward, Inc.
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

data/README.md

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+# Jct
+Japanese excise tax calculator
+
+## Installation
+
+```
+$ gem install jct
+```
+
+## Usage
+```ruby
+require 'jct'
+
+today = Date.new(2014, 3, 31)
+Jct.amount_with_tax(100, date: today)      # => 105
+Jct.rate(today)                            # => 1.05
+
+Jct.amount_with_tax(100)                   # => 108
+Jct.rate                                   # => 1.08
+
+# Calculate using 10% sales tax from 10/01/2019.
+today = Date.new(2019, 10, 1)
+Jct.amount_with_tax(100)                   # => 110
+Jct.rate                                   # => 1.1
+
+Jct.amount_with_tax(999)                   # => 1078
+Jct.amount_with_tax(999, fraction: :floor) # => 1078
+Jct.amount_with_tax(999, fraction: :ceil)  # => 1079
+```
+
+## Contributing
+
+Bug reports and pull requests are welcome on GitHub at https://github.com/moneyforward/jct.
+
+### tips
+- Please separate the PR for additional features from the PR for versioning.
+

data/Rakefile

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+require "bundler/gem_tasks"
+require "rake/testtask"
+
+# Run all tests including slow tests
+Rake::TestTask.new(:test) do |t|
+  t.libs << "test"
+  t.libs << "lib"
+  t.test_files = FileList['test/**/*_test.rb']
+end
+
+Rake::TestTask.new(:no_slow_test) do |t|
+  t.libs << "test"
+  t.libs << "lib"
+  t.test_files = FileList['test/jct/*_test.rb']
+end
+
+# No rake task for slow tests is prepared. (CI does not need it since ruby commands run them one at a time)
+
+task :default => :test

data/bin/console

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+#!/usr/bin/env ruby
+
+require "bundler/setup"
+require "jct"
+
+# You can add fixtures and/or initialization code here to make experimenting
+# with your gem easier. You can also use a different console, if you like.
+
+require "pry"
+Pry.start

data/bin/setup

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+#!/bin/bash
+set -euo pipefail
+IFS=$'\n\t'
+
+bundle install
+
+# Do any other automated setup that you need to do here

data/jct.gemspec

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+# coding: utf-8
+lib = File.expand_path('../lib', __FILE__)
+$LOAD_PATH.unshift(lib) unless $LOAD_PATH.include?(lib)
+require 'jct/version'
+
+Gem::Specification.new do |spec|
+  spec.name          = "jct"
+  spec.version       = Jct::VERSION
+  spec.authors       = ["Ryo Shibuya"]
+  spec.email         = ["shibuya.ryo@moneyforward.co.jp"]
+
+  spec.summary       = %q{Japanese excise tax calculator}
+  spec.description   = %q{Japanese excise tax calculator}
+  spec.homepage      = "https://github.com/moneyforward/jct"
+
+  spec.files         = `git ls-files -z`.split("\x0").reject { |f| f.match(%r{^(test|spec|features)/}) }
+  spec.bindir        = "exe"
+  spec.executables   = spec.files.grep(%r{^exe/}) { |f| File.basename(f) }
+  spec.require_paths = ["lib"]
+
+  spec.add_development_dependency "bundler", "> 1.10"
+  spec.add_development_dependency "rake", "> 10.0"
+end

data/lib/jct/version.rb

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+module Jct
+  VERSION = "0.3.1"
+end

data/lib/jct.rb

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+require 'date'
+require 'bigdecimal'
+require 'bigdecimal/util'
+require 'jct/version'
+
+module Jct
+  extend self
+
+  RATE100 = 1r.freeze
+  RATE103 = 1.03r.freeze
+  RATE105 = 1.05r.freeze
+  RATE108 = 1.08r.freeze
+  RATE110 = 1.10r.freeze
+  EXCISE_HASHES = [
+    # 1873/1/1 is the date when Japan changed its calendar to the solar calendar (Meiji era).
+    { rate: RATE100, start_on: Date.new(1873, 1, 1), end_on: Date.new(1989, 3, 31) },
+    { rate: RATE103, start_on: Date.new(1989, 4, 1), end_on: Date.new(1997, 3, 31) },
+    { rate: RATE105, start_on: Date.new(1997, 4, 1), end_on: Date.new(2014, 3, 31) },
+    { rate: RATE108, start_on: Date.new(2014, 4, 1), end_on: Date.new(2019, 9, 30) },
+    # If we were to use Date::Infinity.new for end_on, an exception would occur in the later calculation, 
+    # so here we will use a date far in the future.
+    { rate: RATE110, start_on: Date.new(2019, 10, 1), end_on: Date.new(2999, 1, 1) }
+  ]
+
+  private_constant :EXCISE_HASHES
+
+  def amount_with_tax(amount, date: Date.today, fraction: :truncate)
+    return amount if amount < 0
+
+    (BigDecimal("#{amount}") * rate(date)).__send__(fraction)
+  end
+
+  def yearly_amount_with_tax(amount:, start_on:, end_on:, fraction: :truncate)
+    # You can convert Integer/BigDecimal/Float/String/Rational classes to Rational,
+    # but the `amount` keyword argument does not accept BigDeciaml, Float and String for the following reasons.
+    #   - Rational objects may be implicitly converted to BigDecimal type when performing arithmetic operations using BigDecimal and Rational.
+    #     - Also, when you try to convert BigDecimal to Rational, the resulting value may not be Rational, but BigDecimal.
+    #   - Float is not accepted because it is not suitable for calculating sales tax rates.
+    #   - String is not accepted because an exception is raised by data that cannot be converted, such as 1.1.1, for example.
+    raise ArgumentError.new('amount data-type must be Integer or Rational') unless amount.is_a?(Integer) || amount.is_a?(Rational)
+    raise ArgumentError.new('start_on data-type must be Date') unless start_on.is_a?(Date)
+    raise ArgumentError.new('end_on data-type must be Date') unless end_on.is_a?(Date)
+    raise ArgumentError.new('start_on must not be after than end_on') if start_on > end_on
+    return amount if amount < 0
+
+    daily_amount = Rational(amount, (start_on..end_on).count)
+
+    EXCISE_HASHES.inject(0) do |sum, hash|
+      # It determines whether there are overlapping periods by comparing the start and end dates of a certain consumption tax with 
+      # the start and end dates of the period for which the tax-inclusive price is to be calculated this time.
+      # If there is an overlap, the tax-inclusive price is calculated by multiplying the consumption tax rate for the applicable period
+      # by the number of days and pro rata amount for the overlapping period.
+      larger_start_on = [start_on, hash[:start_on]].max
+      smaller_end_on = [end_on, hash[:end_on]].min
+
+      # Check if there is an overlapping period
+      if larger_start_on <= smaller_end_on
+        # Number of days of overlapping period
+        number_of_days_in_this_excise_rate_term = (larger_start_on..smaller_end_on).count
+
+        sum += (daily_amount * number_of_days_in_this_excise_rate_term * hash[:rate]).__send__(fraction)
+      end
+
+      sum
+    end
+  end
+
+  # Takes the amount and period and returns a HASH with the amount divided by the sales tax period.
+  # e.g. 1000, Date.new(1997, 3, 31), Date.new(1997, 4, 9)
+  # => { Jct::RATE103 => 100, Jct::RATE105 => 900 }
+  #
+  # MEMO: This method does not perform sales tax calculations
+  # For example, if there is an amount to which the 8% tax rate applies and an amount to which the 10% tax rate applies,
+  # and there are other charges that should be combined (e.g., the annual basic fee and the optional fee),
+  # if this method returns the amount including tax, it cannot be combined with the other charges.
+  def amount_separated_by_rate(amount:, start_on:, end_on:)
+    # You can convert Integer/BigDecimal/Float/String/Rational classes to Rational,
+    # but the `amount` keyword argument does not accept BigDeciaml, Float and String in for the following reasons.
+    #   - Rational objects may be implicitly converted to BigDecimal or Float type 
+    #     when performing arithmetic operations using BigDecimal and Rational, or Float and Rational.
+    #   - String is not accepted because an exception is raised by data that cannot be converted, such as 1.1.1, for example.
+    raise ArgumentError.new('amount data-type must be Integer or Rational') unless amount.is_a?(Integer) || amount.is_a?(Rational)
+    raise ArgumentError.new('start_on data-type must be Date') unless start_on.is_a?(Date)
+    raise ArgumentError.new('end_on data-type must be Date') unless end_on.is_a?(Date)
+
+    # By using the modified Julian date, we can handle all Date as Integer. This speeds up the process.
+    start_on_mjd = start_on.mjd
+    end_on_mjd = end_on.mjd
+
+    raise ArgumentError.new('start_on must not be after than end_on') if start_on_mjd > end_on_mjd
+    raise ArgumentError.new('start_on must bigger than 1873/1/1') if start_on_mjd < EXCISE_HASHES.first[:start_on].mjd
+    raise ArgumentError.new('amount must be greater than or equal to zero') if amount < 0
+
+    # Use the number of days until end_on_mjd.
+    daily_amount = Rational(amount, (start_on_mjd..end_on_mjd).count)
+
+    {}.tap do |return_hash|
+      EXCISE_HASHES.inject(0) do |sum, hash|
+        # It determines whether there are overlapping periods by comparing the start and end dates of a certain consumption tax with 
+        # the start and end dates of the period for which the tax-inclusive price is to be calculated this time.
+        # If there is an overlap, the price for the subject period is calculated by multiplying the number of days of the overlapping period
+        # by the pro rata amount.
+        larger_start_on_mjd = [start_on_mjd, hash[:start_on].mjd].max
+        smaller_end_on_mjd = [end_on_mjd, hash[:end_on].mjd].min
+
+        # Check if there is an overlapping period
+        if larger_start_on_mjd <= smaller_end_on_mjd
+          # Number of days of overlapping period
+          number_of_days_in_this_excise_rate_term = (larger_start_on_mjd..smaller_end_on_mjd).count
+          return_hash[hash[:rate]] = (daily_amount * number_of_days_in_this_excise_rate_term).truncate
+        end
+      end
+
+      # If the divided amount is not divisible by the number of target tax rates, 
+      # the sum of the amount in the argument and the divided amount may be less than the actual value.
+      # This is because the undivided value is truncated at the time of division.
+      # e.g.
+      #    amount: 100000, start_on: 1997/3/31, end_on 2014/4/1の場合
+      #    3%:16
+      #    5%:99_967
+      #    8%:16
+      #    => 16+99967+16=99999
+      # Add the amount that is out of alignment to the amount that belongs to the lowest sales tax amount
+      # to equal the sum of the argument amount and the divided amount.
+      # The reason for adding the shortfall to the amount that belongs to the least amount of consumption tax 
+      # is so that the user will have an advantage when the consumption tax is calculated based on this amount.
+      # Example 1
+      #    amount: 100000, start_on: 1997/3/31, end_on 2014/4/1の場合
+      #    3%:17 <- Actually 16, but add 1 yen.
+      #    5%:99_967
+      #    8%:16
+      #    => 17+99967+16=100000
+      #
+      # Example 2:
+      #    amount: 100000, start_on: 2014/3/31, end_on 2019/10/1の場合
+      #    5%:51 <- Actually 49, but add 2 yen.
+      #    8%:99_900
+      #    10%:49
+      #    => 51+99900+49=100000
+      #
+      # FIXME: `Enumerable#sum` has been supported since ruby 2.4, but this gem uses `reduce` because it still needs to support ruby 2.3 series.
+      summarize_separated_amount = return_hash.each_value.reduce(&:+)
+      if amount != summarize_separated_amount
+        return_hash[return_hash.each_key.min] += (amount - summarize_separated_amount)
+      end
+    end
+  end
+
+  def rate(date = Date.today)
+    case date
+    when Date.new(1989, 4, 1)..Date.new(1997, 3, 31)
+      RATE103
+    when Date.new(1997, 4, 1)..Date.new(2014, 3, 31)
+      RATE105
+    when Date.new(2014, 4, 1)..Date.new(2019, 9, 30)
+      RATE108
+    when Date.new(2019, 10, 1)..Date::Infinity.new
+      RATE110
+    else
+      RATE100
+    end
+  end
+end

metadata

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+--- !ruby/object:Gem::Specification
+name: jct
+version: !ruby/object:Gem::Version
+  version: 0.3.1
+platform: ruby
+authors:
+- Ryo Shibuya
+autorequire: 
+bindir: exe
+cert_chain: []
+date: 2022-03-22 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: bundler
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">"
+      - !ruby/object:Gem::Version
+        version: '1.10'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">"
+      - !ruby/object:Gem::Version
+        version: '1.10'
+- !ruby/object:Gem::Dependency
+  name: rake
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">"
+      - !ruby/object:Gem::Version
+        version: '10.0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">"
+      - !ruby/object:Gem::Version
+        version: '10.0'
+description: Japanese excise tax calculator
+email:
+- shibuya.ryo@moneyforward.co.jp
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- ".github/workflows/ci.yml"
+- ".github/workflows/release.yml"
+- ".gitignore"
+- Gemfile
+- LICENSE
+- README.md
+- Rakefile
+- bin/console
+- bin/setup
+- jct.gemspec
+- lib/jct.rb
+- lib/jct/version.rb
+homepage: https://github.com/moneyforward/jct
+licenses: []
+metadata: {}
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubygems_version: 3.1.2
+signing_key: 
+specification_version: 4
+summary: Japanese excise tax calculator
+test_files: []