kirico 1.0.5 → 1.1.0

data/lib/kirico/config/locales/ja.yml

@@ -49,6 +49,43 @@ ja:
         old_address_yomi: 変更前被保険者住所（カナ）
         old_address: 変更前被保険者住所（漢字）
         memo: 備考欄
+      # 月額変更届
+      kirico/data_record2221700:
+        prefecture_code: 都道府県コード
+        area_code: 群市区符号
+        office_code: 事業所記号
+        ip_code: 被保険者整理番号
+        ip_name_yomi: 被保険者氏名（カナ）
+        ip_name: 被保険者氏名（漢字）
+        birth_at: 生年月日
+        applied_at: 改定年月日
+        old_monthly_standard_income_hel_ins: 従前の標準報酬月額（健保）
+        old_monthly_standard_income_pns_ins: 従前の標準報酬月額（厚保）
+        old_applied_at: 従前の改定年
+        income_updated_at: 昇（降）給年月日
+        income_updated_type: 昇（降）給区分
+        retroacted_payment_at: 遡及支払月
+        retroacted_payment: 遡及支払額
+        before_3_month_days: 給与計算の基礎日数（前三ヶ月）
+        before_2_month_days: 給与計算の基礎日数（前二ヶ月）
+        before_1_month_days: 給与計算の基礎日数（前一ヶ月）
+        before_3_month_income_currency: 通貨によるものの額（前三ヶ月）
+        before_2_month_income_currency: 通貨によるものの額（前二ヶ月）
+        before_1_month_income_currency: 通貨によるものの額（前一ヶ月）
+        before_3_month_income_goods: 現物によるものの額（前三ヶ月）
+        before_2_month_income_goods: 現物によるものの額（前二ヶ月）
+        before_1_month_income_goods: 現物によるものの額（前一ヶ月）
+        avg_adjustment: 修正平均額
+        my_number: 個人番号
+        area_code_of_basic_pension_number: 基礎年金番号 課所符号
+        serial_number_of_basic_pension_number: 基礎年金番号 一連番号
+        seventy_years_and_over: 70歳以上被用者
+        work_in_multiple_company: 二以上勤務
+        short_time_worker: 短時間労働者（特定適用事業所等）
+        reason: 月額変更に該当することになった理由
+        change_only_hel_ins: 健康保険のみ月額変更
+        memo: 備考欄
+        submit_only_seventy_years_and_over: 70歳以上被用者届のみ提出
       # 算定基礎届
       kirico/data_record22257041:
         area_code: 都市区符号
@@ -78,9 +115,71 @@ ja:
         income_diff_amount: 昇（降）給差の月額
         income_updated_at: 昇（降）給年月日
         memo: 備考欄
+      # 2018年3月以降 算定基礎届
+      kirico/data_record2225700:
+        prefecture_code: 都道府県コード
+        area_code: 群市区符号
+        office_code: 事業所記号
+        ip_code: 被保険者整理番号
+        ip_name_yomi: 被保険者氏名（カナ）
+        ip_name: 被保険者氏名（漢字）
+        birth_at: 生年月日
+        applied_at: 適用年月日
+        old_monthly_standard_income_hel_ins: 従前の標準報酬月額（健保）
+        old_monthly_standard_income_pns_ins: 従前の標準報酬月額（厚保）
+        old_applied_at: 従前の改定年月日
+        apr_days: 支払基礎日数（4月）
+        may_days: 支払基礎日数（5月）
+        jun_days: 支払基礎日数（6月）
+        apr_income_currency: 通貨によるものの額（4月）
+        may_income_currency: 通貨によるものの額（5月）
+        jun_income_currency: 通貨によるものの額（6月）
+        apr_income_goods: 現物によるものの額（4月）
+        may_income_goods: 現物によるものの額（5月）
+        jun_income_goods: 現物によるものの額（6月）
+        avg_adjustment: 修正平均額
+        ip_type: 被保険者区分
+        income_updated_at: 昇（降）給年月日
+        income_updated_type: 昇（降）給区分
+        retroacted_payment_at: 遡及支払月
+        retroacted_payment: 遡及支払額
+        my_number: 個人番号
+        area_code_of_basic_pension_number: 基礎年金番号 課所符号
+        serial_number_of_basic_pension_number: 基礎年金番号 一連番号
+        seventy_years_and_over: 70歳以上被用者算定
+        seventy_years_old_months: 70歳以上被用者 算定基礎月
+        work_in_multiple_company: 二以上勤務
+        will_change_monthly_income: 月額変更予定
+        join_middle_of_month: 中途入社
+        leave_of_absence: 病休・育休・休職等
+        short_time_worker: 短時間労働者（特定適用事業所等）
+        part_time_worker: パート
+        annual_average_caluculation: 年間平均
+        memo: 備考欄
+        submit_only_seventy_years_and_over: 70歳以上被用者届のみ提出
+      # 賞与支払届
+      kirico/data_record2265700:
+        prefecture_code: 都道府県コード
+        area_code: 群市区符号
+        office_code: 事業所記号
+        ip_code: 被保険者整理番号
+        ip_name_yomi: 被保険者氏名（カナ）
+        ip_name: 被保険者氏名（漢字）
+        birth_at: 生年月日
+        bonus_payment_at: 賞与支払日
+        payment_in_currency: 通貨支給額
+        payment_in_goods: 現物支給額
+        my_number: 個人番号
+        area_code_of_basic_pension_number: 基礎年金番号 課所符号
+        serial_number_of_basic_pension_number: 基礎年金番号 一連番号
+        seventy_years_and_over: 70歳以上被用者算定
+        work_in_multiple_company: 二以上勤務
+        first_payment_day_of_multiple_payments_within_the_same_month: 同一月内の賞与合算 初回支払日
+        submit_only_seventy_years_and_over: 70歳以上被用者届のみ提出
       kirico/company:
         sr_name: 社会保険労務士氏名
         count: 事業所数情報
+        prefecture_code: 都道府県コード
         area_code: 都市区符号
         office_code: 事業所記号
         office_number: 事業所番号
@@ -89,8 +188,11 @@ ja:
         address: 事業所所在地
         name: 事業所名称
         owner_name: 事業主氏名
-        tel_number: 電話番号
+        tel_area_code: 電話番号 市外局番等
+        tel_city_code: 電話番号 市内局番等
+        tel_subscriber_number: 電話番号 加入者番号
       kirico/fd_management_record:
+        prefecture_code: 都道府県コード
         area_code: 都市区符号
         office_code: 事業所記号
         fd_seq_number: FD通番

data/lib/kirico/models/application_record.rb

@@ -16,7 +16,7 @@ module Kirico
     end
 
     def to_csv
-      raise NoMethodError
+      raise NotImplementedError
     end
   end
 end

data/lib/kirico/models/company.rb

@@ -8,6 +8,7 @@ module Kirico
     include Virtus.model
     include ActiveModel::Validations
 
+    attribute :prefecture_code, String
     attribute :area_code, String
     attribute :office_code, String
     attribute :office_number, String
@@ -16,17 +17,22 @@ module Kirico
     attribute :address, String
     attribute :name, String
     attribute :owner_name, String
-    attribute :tel_number, String
+    attribute :tel_area_code, String
+    attribute :tel_city_code, String
+    attribute :tel_subscriber_number, String
 
+    validates :prefecture_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
     validates :area_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
-    validates :office_code, charset: { accept: %i(numeric latin katakana) }, sjis_bytesize: { in: 1..4 }
+    validates :office_code, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..4 }
     validates :office_number, charset: { accept: [:numeric] }, sjis_bytesize: { in: 1..5 }
     validates :zip_code1, charset: { accept: [:numeric] }, sjis_bytesize: { is: 3 }
     validates :zip_code2, charset: { accept: [:numeric] }, sjis_bytesize: { is: 4 }
     validates :address, charset: { accept: [:all] }, sjis_bytesize: { in: 1..75 }
-    validates :name, charset: { accept: %i(katakana kanji) }, sjis_bytesize: { in: 1..50 }
-    validates :owner_name, charset: { accept: %i(katakana kanji) }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :both_width }
-    validates :tel_number, charset: { accept: %i(latin numeric) }, sjis_bytesize: { in: 1..12 }
+    validates :name, charset: { accept: %i[katakana kanji] }, sjis_bytesize: { in: 1..50 }
+    validates :owner_name, charset: { accept: %i[katakana kanji] }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :both_width }
+    validates :tel_area_code, charset: { accept: %i[latin numeric] }, sjis_bytesize: { in: 2..5 }
+    validates :tel_city_code, charset: { accept: %i[latin numeric] }, sjis_bytesize: { in: 1..4 }
+    validates :tel_subscriber_number, charset: { accept: %i[latin numeric] }, sjis_bytesize: { in: 4..5 }
 
     def initialize
       yield(self) if block_given?
@@ -34,6 +40,7 @@ module Kirico
 
     def to_csv
       [
+        prefecture_code,
         area_code,
         office_code,
         office_number,
@@ -42,7 +49,9 @@ module Kirico
         address,
         name,
         owner_name,
-        tel_number
+        tel_area_code,
+        tel_city_code,
+        tel_subscriber_number
       ].map { |attr| attr.to_s.encode('CP932') }.join(',')
     end
   end

data/lib/kirico/models/data_record22187041.rb

@@ -23,18 +23,18 @@ module Kirico
     attribute :memo, String
 
     validates :area_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
-    validates :office_code, charset: { accept: %i(numeric latin katakana) }, sjis_bytesize: { in: 1..4 }
+    validates :office_code, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..4 }
     validates :ip_code, charset: { accept: [:numeric] }, sjis_bytesize: { in: 1..6 }
     validates :basic_pension_number1, charset: { accept: [:numeric] }, sjis_bytesize: { is: 4 }, allow_blank: true
     validates :basic_pension_number2, charset: { accept: [:numeric] }, sjis_bytesize: { is: 6 }, allow_blank: true
     validates :zip_code1, charset: { accept: [:numeric] }, sjis_bytesize: { is: 3 }
     validates :zip_code2, charset: { accept: [:numeric] }, sjis_bytesize: { is: 4 }
-    validates :new_address_yomi, charset: { accept: %i(numeric latin katakana) }, sjis_bytesize: { in: 1..75 }
+    validates :new_address_yomi, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..75 }
     validates :new_address, charset: { accept: [:all] }, sjis_bytesize: { in: 0..74 }, allow_blank: true
     validates :updated_at, timeliness: { on_or_before: :today, type: :date }
     validates :ip_name_yomi, charset: { accept: [:katakana] }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :half_width }
     validates :ip_name, charset: { accept: [:all] }, sjis_bytesize: { in: 0..24 }, allow_blank: true, space_divider: { space: :full_width }
-    validates :old_address_yomi, charset: { accept: %i(numeric latin katakana) }, sjis_bytesize: { in: 1..75 }
+    validates :old_address_yomi, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..75 }
     validates :old_address, charset: { accept: [:all] }, sjis_bytesize: { in: 0..74 }, allow_blank: true
     validates :memo, charset: { accept: [:all] }, sjis_bytesize: { in: 0..75 }, allow_blank: true
 

data/lib/kirico/models/data_record2221700.rb

@@ -0,0 +1,175 @@
+# frozen_string_literal: true
+
+# 月額変更届・70歳以上被用者月額変更届データレコード
+module Kirico
+  class DataRecord2221700 < ApplicationRecord
+    DOC_CODE = '2221700'
+
+    attribute :prefecture_code, String
+    attribute :area_code, String
+    attribute :office_code, String
+    attribute :ip_code, String
+    attribute :ip_name_yomi, String
+    attribute :ip_name, String
+    attribute :birth_at, Date
+    attribute :applied_at, Date
+    attribute :old_monthly_standard_income_hel_ins, Integer
+    attribute :old_monthly_standard_income_pns_ins, Integer
+    attribute :old_applied_at, Date
+    attribute :income_updated_at, Date
+    attribute :income_updated_type, Symbol
+    attribute :retroacted_payment_at, Date
+    attribute :retroacted_payment, Integer
+    [3, 2, 1].each do |month|
+      attribute "before_#{month}_month_days", String
+      attribute "before_#{month}_month_income_currency", String
+      attribute "before_#{month}_month_income_goods", String
+    end
+    attribute :avg_adjustment, Integer
+    attribute :my_number, String
+    attribute :area_code_of_basic_pension_number, String
+    attribute :serial_number_of_basic_pension_number, String
+    attribute :seventy_years_and_over, Integer
+    attribute :work_in_multiple_company, Integer
+    attribute :short_time_worker, Integer
+    attribute :reason, String
+    attribute :change_only_hel_ins, Integer
+    attribute :memo, String
+    attribute :submit_only_seventy_years_and_over, Integer
+
+    define_format_date_method :birth_at, :applied_at, :old_applied_at, :income_updated_at, :retroacted_payment_at
+    define_code_mapper_method :birth_at_era_nengo, :applied_at_era_nengo, :old_applied_at_era_nengo, :income_updated_type
+    define_in_k_method :old_monthly_standard_income_hel_ins, :old_monthly_standard_income_pns_ins
+
+    validates :prefecture_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
+    validates :area_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
+    validates :office_code, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..4 }
+    validates :ip_code, charset: { accept: [:numeric] }, sjis_bytesize: { in: 0..6 }, allow_blank: true
+    validates :ip_name_yomi, charset: { accept: [:katakana] }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :half_width }
+    validates :ip_name, charset: { accept: [:all] }, sjis_bytesize: { in: 0..24 }, allow_blank: true, space_divider: { space: :full_width }
+    validates :applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
+    validates :old_monthly_standard_income_hel_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :old_monthly_standard_income_pns_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :old_applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
+    validates :income_updated_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }, allow_blank: true
+    validates :income_updated_type, inclusion: { in: %i[income_updated_type_0 income_updated_type_1] }, allow_blank: true
+    validates :retroacted_payment_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }, allow_blank: true
+    validates :retroacted_payment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    [3, 2, 1].each do |month|
+      validates "before_#{month}_month_income_currency", numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }
+      validates "before_#{month}_month_income_goods", numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }
+    end
+    validates :avg_adjustment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :my_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 12 }, allow_nil: true
+    validates :area_code_of_basic_pension_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 4 }, allow_nil: true
+    validates :serial_number_of_basic_pension_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 6 }, allow_nil: true
+    validates :seventy_years_and_over, inclusion: { in: [1] }, allow_nil: true
+    validates :work_in_multiple_company, inclusion: { in: [1] }, allow_nil: true
+    validates :short_time_worker, inclusion: { in: [1] }, allow_nil: true
+    validates :reason, charset: { accept: [:all] }, sjis_bytesize: { in: 0..75 }
+    validates :change_only_hel_ins, inclusion: { in: [1] }, allow_nil: true
+    validates :memo, charset: { accept: [:all] }, sjis_bytesize: { in: 0..75 }, allow_nil: true
+    validates :submit_only_seventy_years_and_over, inclusion: { in: [1] }, allow_nil: true
+
+    validate :each_month_days_should_be_greater_than_or_equal_11_or_17
+    validate :seventy_years_and_over_employee_need_to_input_my_number_or_basic_pension_number
+
+    def initialize
+      yield(self) if block_given?
+    end
+
+    # rubocop:disable all
+    def to_csv
+      [
+        DOC_CODE,
+        prefecture_code,
+        area_code,
+        office_code,
+        ip_code,
+        ip_name_yomi,
+        ip_name,
+        mapped_birth_at_era_nengo,
+        fmt_era_ymd_birth_at,
+        mapped_applied_at_era_nengo,
+        applied_at_era_year,
+        applied_at_month,
+        old_monthly_standard_income_hel_ins.nil? ? nil : old_monthly_standard_income_hel_ins_in_k.to_s.rjust(4, '0'),
+        old_monthly_standard_income_pns_ins.nil? ? nil : old_monthly_standard_income_pns_ins_in_k.to_s.rjust(4, '0'),
+        mapped_old_applied_at_era_nengo,
+        old_applied_at_era_year,
+        old_applied_at_month,
+        income_updated_at.nil? ? nil : income_updated_at_month,
+        mapped_income_updated_type,
+        retroacted_payment_at.nil? ? nil : retroacted_payment_at_month,
+        retroacted_payment.nil? ? nil : retroacted_payment,
+        applied_at.prev_month(3).strftime('%m'),
+        applied_at.prev_month(2).strftime('%m'),
+        applied_at.prev_month(1).strftime('%m'),
+        before_3_month_days.to_s.rjust(2, '0'),
+        before_2_month_days.to_s.rjust(2, '0'),
+        before_1_month_days.to_s.rjust(2, '0'),
+        before_3_month_income_currency,
+        before_2_month_income_currency,
+        before_1_month_income_currency,
+        before_3_month_income_goods,
+        before_2_month_income_goods,
+        before_1_month_income_goods,
+        round_income(income_total(before_3_month_income_currency, before_3_month_income_goods)),
+        round_income(income_total(before_2_month_income_currency, before_2_month_income_goods)),
+        round_income(income_total(before_1_month_income_currency, before_1_month_income_goods)),
+        round_income(income_all_total),
+        round_income(income_average),
+        avg_adjustment.nil? ? nil : avg_adjustment,
+        my_number,
+        area_code_of_basic_pension_number,
+        serial_number_of_basic_pension_number,
+        seventy_years_and_over,
+        work_in_multiple_company,
+        short_time_worker,
+        reason,
+        change_only_hel_ins,
+        memo,
+        submit_only_seventy_years_and_over,
+      ].map { |attr| attr.to_s.encode('CP932') }.join(',')
+    end
+    # rubocop:enable all
+
+    def income_total(currency, goods)
+      currency.to_i + goods.to_i
+    end
+
+    def income_all_total
+      [
+        income_total(before_3_month_income_currency, before_3_month_income_goods),
+        income_total(before_2_month_income_currency, before_2_month_income_goods),
+        income_total(before_1_month_income_currency, before_1_month_income_goods)
+      ].sum
+    end
+
+    # 1 円未満は切り捨て
+    def income_average
+      income_all_total / 3
+    end
+
+    def round_income(income)
+      income < 10_000_000 ? income : 9_999_999
+    end
+
+    private
+
+    # 一般の被保険者（短時間労働者以外）の場合、17～31 日の範囲で設定する
+    # 短時間労働者（特定適用事業所のみ）の場合、11～31 日の範囲で設定する
+    def each_month_days_should_be_greater_than_or_equal_11_or_17
+      threshold = short_time_worker == 1 ? 11 : 17
+      [3, 2, 1].each do |month|
+        errors.add(:base, "前#{month}ヶ月の給与計算の基礎日数は、#{threshold}~31日の範囲で設定しなくてはいけません") unless threshold <= send(:"before_#{month}_month_days").to_i && send(:"before_#{month}_month_days").to_i <= 31
+      end
+    end
+
+    def seventy_years_and_over_employee_need_to_input_my_number_or_basic_pension_number
+      return if seventy_years_and_over.nil?
+
+      errors.add(:base, '70歳以上被用者の場合、マイナンバー、もしくは基礎年金番号の入力は必須です。') if my_number.nil? && area_code_of_basic_pension_number.nil? && serial_number_of_basic_pension_number.nil?
+    end
+  end
+end

data/lib/kirico/models/data_record2225700.rb

@@ -0,0 +1,227 @@
+# frozen_string_literal: true
+
+# 2018年3月以降の算定基礎届データレコード
+module Kirico
+  class DataRecord2225700 < ApplicationRecord
+    DOC_CODE = '2225700'
+    COVERED_MONTHS = %i[apr may jun].freeze
+
+    attribute :prefecture_code, String
+    attribute :area_code, String
+    attribute :office_code, String
+    attribute :ip_code, String
+    attribute :ip_name_yomi, String
+    attribute :ip_name, String
+    attribute :birth_at, Date
+    attribute :applied_at, Date
+    attribute :old_monthly_standard_income_hel_ins, Integer
+    attribute :old_monthly_standard_income_pns_ins, Integer
+    attribute :old_applied_at, Date
+    attribute :income_updated_at, Date
+    attribute :income_updated_type, Symbol
+    attribute :retroacted_payment_at, Date
+    attribute :retroacted_payment, Integer
+    COVERED_MONTHS.each do |month|
+      attribute "#{month}_days", Integer
+      attribute "#{month}_income_currency", Integer
+      attribute "#{month}_income_goods", Integer
+    end
+    attribute :avg_adjustment, Integer
+    attribute :my_number, String
+    attribute :ip_type, Symbol
+    attribute :area_code_of_basic_pension_number, String
+    attribute :serial_number_of_basic_pension_number, String
+    attribute :seventy_years_and_over, Integer
+    attribute :seventy_years_old_months, String
+    attribute :work_in_multiple_company, Integer
+    attribute :will_change_monthly_income, Integer
+    attribute :join_middle_of_month, Integer
+    attribute :leave_of_absence, Integer
+    attribute :short_time_worker, Integer
+    attribute :part_time_worker, Integer
+    attribute :annual_average_caluculation, Integer
+    attribute :memo, String
+    attribute :submit_only_seventy_years_and_over, Integer
+
+    define_format_date_method :birth_at, :applied_at, :old_applied_at, :income_updated_at, :retroacted_payment_at
+    define_code_mapper_method :birth_at_era_nengo, :applied_at_era_nengo,
+                              :old_applied_at_era_nengo, :income_updated_at_era_nengo,
+                              :ip_type, :income_updated_type
+    define_in_k_method :old_monthly_standard_income_hel_ins, :old_monthly_standard_income_pns_ins
+
+    validates :prefecture_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
+    validates :area_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
+    validates :office_code, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..4 }
+    validates :ip_code, charset: { accept: [:numeric] }, sjis_bytesize: { in: 1..6 }, allow_blank: true
+    validates :ip_code, presence: true, if: proc { |record| record.seventy_years_and_over.nil? }
+    validates :ip_name_yomi, charset: { accept: [:katakana] }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :half_width }
+    validates :ip_name, charset: { accept: [:all] }, sjis_bytesize: { in: 0..24 }, allow_blank: true, space_divider: { space: :full_width }
+    validates :applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
+    validates :old_monthly_standard_income_hel_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :old_monthly_standard_income_pns_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :old_applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
+    validates :apr_days, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 31 }
+    validates :may_days, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 31 }
+    validates :jun_days, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 31 }
+    COVERED_MONTHS.each do |month|
+      validates "#{month}_income_currency", numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }
+      validates "#{month}_income_goods", numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }
+    end
+    validates :avg_adjustment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :ip_type, inclusion: { in: %i[ip_type_0 ip_type_1 ip_type_2] }
+    validates :retroacted_payment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
+    validates :retroacted_payment_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }, allow_blank: true
+    validates :income_updated_type, inclusion: { in: %i[income_updated_type_0 income_updated_type_1] }, allow_blank: true
+    validates :income_updated_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }, allow_blank: true
+    validates :my_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 12 }, allow_nil: true
+    validates :area_code_of_basic_pension_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 4 }, allow_nil: true
+    validates :serial_number_of_basic_pension_number, charset: { accept: [:numeric] }, sjis_bytesize: { is: 6 }, allow_nil: true
+    validates :seventy_years_and_over, inclusion: { in: [1] }, allow_nil: true
+    validates :seventy_years_old_months, charset: { accept: [:numeric] }, sjis_bytesize: { in: 2..4 }, allow_blank: true
+    validates :work_in_multiple_company, inclusion: { in: [1] }, allow_nil: true
+    validates :will_change_monthly_income, inclusion: { in: [1] }, allow_nil: true
+    validates :join_middle_of_month, inclusion: { in: [1] }, allow_nil: true
+    validates :leave_of_absence, inclusion: { in: [1] }, allow_nil: true
+    validates :short_time_worker, inclusion: { in: [1] }, allow_nil: true
+    validates :part_time_worker, inclusion: { in: [1] }, allow_nil: true
+    validates :annual_average_caluculation, inclusion: { in: [1] }, allow_nil: true
+    validates :memo, charset: { accept: [:all] }, sjis_bytesize: { in: 0..75 }
+    validates :submit_only_seventy_years_and_over, inclusion: { in: [1] }, allow_nil: true
+    validate :seventy_years_and_over_employee_need_to_input_my_number_or_basic_pension_number
+
+    def initialize
+      yield(self) if block_given?
+    end
+
+    # rubocop:disable all
+    def to_csv
+      [
+        DOC_CODE,
+        prefecture_code,
+        area_code,
+        office_code,
+        ip_code,
+        ip_name_yomi,
+        ip_name,
+        mapped_birth_at_era_nengo,
+        fmt_era_ymd_birth_at,
+        mapped_applied_at_era_nengo,
+        applied_at_era_year,
+        '09',
+        old_monthly_standard_income_hel_ins.nil? ? nil : old_monthly_standard_income_hel_ins_in_k.to_s.rjust(4, '0'),
+        old_monthly_standard_income_pns_ins.nil? ? nil : old_monthly_standard_income_pns_ins_in_k.to_s.rjust(4, '0'),
+        mapped_old_applied_at_era_nengo,
+        old_applied_at_era_year,
+        old_applied_at_month,
+        income_updated_at.nil? ? nil : income_updated_at_month,
+        mapped_income_updated_type,
+        retroacted_payment_at.nil? ? nil : retroacted_payment_at_month,
+        retroacted_payment.nil? ? nil : retroacted_payment.to_s.rjust(7, '0'),
+        '04',
+        '05',
+        '06',
+        apr_days.to_s.rjust(2, '0'),
+        may_days.to_s.rjust(2, '0'),
+        jun_days.to_s.rjust(2, '0'),
+        apr_income_currency.to_s.rjust(7, '0'),
+        may_income_currency.to_s.rjust(7, '0'),
+        jun_income_currency.to_s.rjust(7, '0'),
+        apr_income_goods.to_s.rjust(7, '0'),
+        may_income_goods.to_s.rjust(7, '0'),
+        jun_income_goods.to_s.rjust(7, '0'),
+        income_total(apr_income_currency, apr_income_goods).to_s.rjust(7, '0'),
+        income_total(may_income_currency, may_income_goods).to_s.rjust(7, '0'),
+        income_total(jun_income_currency, jun_income_goods).to_s.rjust(7, '0'),
+        income_all_total_with_round.to_s.rjust(7, '0'),
+        income_average.to_s.rjust(7, '0'),
+        avg_adjustment.nil? ? nil : avg_adjustment.to_s.rjust(7, '0'),
+        my_number,
+        area_code_of_basic_pension_number,
+        serial_number_of_basic_pension_number,
+        seventy_years_and_over,
+        seventy_years_old_months,
+        work_in_multiple_company,
+        will_change_monthly_income,
+        join_middle_of_month,
+        leave_of_absence,
+        short_time_worker,
+        part_time_worker,
+        annual_average_caluculation,
+        memo,
+        submit_only_seventy_years_and_over
+      ].map { |attr| attr.to_s.encode('CP932') }.join(',')
+    end
+    # rubocop:enable all
+
+    def income_total(currency, goods)
+      total = currency.to_i + goods.to_i
+      total < 10_000_000 ? total : 9_999_999
+    end
+
+    # 総計を計算する
+    # 算定対象月の合計値を返す。
+    def income_all_total
+      return 0 if target_months.empty?
+
+      target_months.map do |month|
+        send("#{month}_income_currency").to_i + send("#{month}_income_goods").to_i
+      end.inject(:+)
+    end
+
+    # 総計を計算する
+    # CSVへ出力する際、10,000,000 円以上は 9,999,999 を返す
+    def income_all_total_with_round
+      total = income_all_total
+      total < 10_000_000 ? total : 9_999_999
+    end
+
+    # 平均額を計算する
+    #
+    # 算定対象月の合計値を算定対象月数で割った値を返す。
+    #
+    # ただし、
+    # - 1 円未満は切り捨て
+    # - 10,000,000 円以上は 9,999,999 を返す
+    # - 算定対象月が存在しない場合は「0」を返す
+    def income_average
+      return 0 if target_months.empty?
+
+      avg = income_all_total / target_months.length
+      avg < 10_000_000 ? avg : 9_999_999
+    end
+
+    # 算定対象月の配列を返却する
+    #
+    # 1. 一般の被保険者の場合
+    #    17 日以上の月を対象とする
+    #
+    # 2. 短時間労働者の場合
+    #    11 日以上の月を対象とする
+    #
+    # 3. パートタイマーの場合
+    #    17 日以上の月を対象とする。
+    #    ただし、全ての算定基礎月の支払基礎日数が 17 日未満の場合は、
+    #    15 日以上の月を対象とする。
+    def target_months
+      threshold = case ip_type
+                  when :ip_type_0
+                    17
+                  when :ip_type_1
+                    COVERED_MONTHS.all? { |month| send("#{month}_days").to_i < 17 } ? 15 : 17
+                  when :ip_type_2
+                    11
+                  else
+                    17
+                  end
+      COVERED_MONTHS.select { |month| threshold <= send("#{month}_days").to_i }
+    end
+
+    private
+
+    def seventy_years_and_over_employee_need_to_input_my_number_or_basic_pension_number
+      return if seventy_years_and_over.nil?
+
+      errors.add(:base, '70歳以上被用者の場合、マイナンバー、もしくは基礎年金番号の入力は必須です。') if my_number.nil? && area_code_of_basic_pension_number.nil? && serial_number_of_basic_pension_number.nil?
+    end
+  end
+end

data/lib/kirico/models/data_record22257041.rb

@@ -4,7 +4,7 @@
 module Kirico
   class DataRecord22257041 < ApplicationRecord
     DOC_CODE = '22257041'
-    COVERED_MONTHS = %i(apr may jun).freeze
+    COVERED_MONTHS = %i[apr may jun].freeze
 
     attribute :area_code, String
     attribute :office_code, String
@@ -37,12 +37,12 @@ module Kirico
     define_in_k_method :old_monthly_standard_income_hel_ins, :old_monthly_standard_income_pns_ins
 
     validates :area_code, charset: { accept: [:numeric] }, sjis_bytesize: { is: 2 }
-    validates :office_code, charset: { accept: %i(numeric latin katakana) }, sjis_bytesize: { in: 1..4 }
+    validates :office_code, charset: { accept: %i[numeric latin katakana] }, sjis_bytesize: { in: 1..4 }
     validates :ip_code, charset: { accept: [:numeric] }, sjis_bytesize: { in: 1..6 }
     validates :applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
     validates :ip_name_yomi, charset: { accept: [:katakana] }, sjis_bytesize: { in: 1..25 }, space_divider: { space: :half_width }
     validates :ip_name, charset: { accept: [:all] }, sjis_bytesize: { in: 0..24 }, allow_blank: true, space_divider: { space: :full_width }
-    validates :gender_type, inclusion: { in: %i(gender_type_1 gender_type_2 gender_type_3 gender_type_5 gender_type_6 gender_type_7) }
+    validates :gender_type, inclusion: { in: %i[gender_type_1 gender_type_2 gender_type_3 gender_type_5 gender_type_6 gender_type_7] }
     validates :old_monthly_standard_income_hel_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
     validates :old_monthly_standard_income_pns_ins, numericality: { greater_than_or_equal_to: 1_000, less_than_or_equal_to: 9_999_999 }, allow_blank: true
     validates :old_applied_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }
@@ -54,9 +54,9 @@ module Kirico
       validates "#{month}_income_goods", numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }
     end
     validates :avg_adjustment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
-    validates :ip_type, inclusion: { in: %i(ip_type_0 ip_type_1 ip_type_2) }
+    validates :ip_type, inclusion: { in: %i[ip_type_0 ip_type_1 ip_type_2] }
     validates :retroacted_payment, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
-    validates :income_updated_type, inclusion: { in: %i(income_updated_type_0 income_updated_type_1) }, allow_blank: true
+    validates :income_updated_type, inclusion: { in: %i[income_updated_type_0 income_updated_type_1] }, allow_blank: true
     validates :income_diff_amount, numericality: { greater_than_or_equal_to: 0, less_than_or_equal_to: 9_999_999 }, allow_blank: true
     validates :income_updated_at, timeliness: { on_or_after: -> { Date.new(1989, 1, 8) }, type: :date }, allow_blank: true
     validates :memo, charset: { accept: [:all] }, sjis_bytesize: { in: 0..75 }, allow_blank: true
@@ -132,6 +132,7 @@ module Kirico
     # - 算定対象月が存在しない場合は「0」を返す
     def income_average
       return 0 if target_months.empty?
+
       total = target_months.map do |month|
         send("#{month}_income_currency").to_i + send("#{month}_income_goods").to_i
       end.inject(:+)