luca-jp 0.1.0 → 0.1.1

data/lib/luca/jp/chihouzei.rb

@@ -0,0 +1,200 @@
+# frozen_string_literal: true
+
+require 'json'
+require 'cgi/escape'
+require 'luca_book'
+require 'luca_support'
+require 'luca_record/dict'
+require 'luca_support/config'
+require 'luca/jp'
+
+module Luca
+  module Jp
+    class Chihouzei < LucaBook::State
+      include LucaSupport::View
+      include Luca::Jp::Common
+      include Luca::Jp::Util
+
+      @dirname = 'journals'
+      @record_type = 'raw'
+
+      def kani(export: false)
+        set_pl(4)
+        set_bs(4)
+        @issue_date = Date.today
+        @company = CGI.escapeHTML(LucaSupport::CONFIG.dig('company', 'name'))
+        @software = 'LucaJp'
+        @jimusho_code = LucaSupport::CONFIG.dig('jp', 'eltax', 'jimusho_code')
+        @jimusho_name = '都税事務所長'
+
+        @均等割 = 70000
+        @法人税割課税標準 = 法人税割課税標準
+        @確定法人税割 = (法人税割 / 100).floor * 100
+        @地方特別法人事業税中間納付 = prepaid_tax('1854')
+        @所得割中間納付 = prepaid_tax('1855')
+        @法人税割中間納付 = prepaid_tax('1859')
+        @均等割中間納付 = prepaid_tax('185A')
+        @所得割 = 所得割400万以下 + 所得割800万以下 + 所得割800万超
+        if export
+          {
+            jigyouzei: {
+              shotoku: {
+                zeigaku: @所得割,
+                chukan: @所得割中間納付
+              },
+              tokubetsu: {
+                zeigaku: 地方法人特別税(@所得割),
+                chukan: @地方特別法人事業税中間納付
+              },
+            },
+            juminzei: {
+              kinto: {
+                zeigaku: @均等割,
+                chukan: @均等割中間納付
+              },
+              houjinzei: {
+                zeigaku: @確定法人税割,
+                chukan: @法人税割中間納付
+              }
+            }
+          }
+        else
+          @procedure_code = 'R0102100'
+          @procedure_name = '法人都道府県民税・事業税・特別法人事業税又は地方法人特別税　確定申告'
+          @form_sec = ['R0102AA190', 'R0102AG120'].map{ |c| form_attr(c) }.join('')
+          @user_inf = render_erb(search_template('el-userinf.xml.erb'))
+          @form_data = [第六号, 別表四三].join("\n")
+          render_erb(search_template('eltax.xml.erb'))
+        end
+      end
+
+      def export_json
+        records = kani(export: true)
+        [].tap do |res|
+          item = {}
+          item['date'] = @end_date
+          item['debit'] = []
+          item['credit'] = []
+          records[:jigyouzei].each do |k, dat|
+            if dat[:chukan] > 0
+              item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
+            end
+            if dat[:chukan] > dat[:zeigaku]
+              item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
+            else
+              item['credit'] << { 'label' => '未払地方事業税', 'amount' => dat[:zeigaku] - dat[:chukan] }
+            end
+            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
+          end
+          records[:juminzei].each do |k, dat|
+            if dat[:chukan] > 0
+              item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
+            end
+            if dat[:chukan] > dat[:zeigaku]
+              item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
+            else
+              item['credit'] << { 'label' => '未払都道府県民税', 'amount' => dat[:zeigaku] - dat[:chukan] }
+            end
+            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
+          end
+          item['x-editor'] = 'LucaJp'
+          res << item
+          puts JSON.dump(res)
+        end
+      end
+
+      def 第六号
+        render_erb(search_template('el-no6.xml.erb'))
+      end
+
+      def 別表四三
+        @office_23ku = LucaSupport::CONFIG.dig('jp', 'eltax', 'office_23ku')
+        render_erb(search_template('el-no6-43.xml.erb'))
+      end
+
+      private
+
+      def 法人税割課税標準
+        national_tax = Luca::Jp::Aoiro.range(@start_date.year, @start_date.month, @end_date.year, @end_date.month).kani(export: true)
+        (national_tax[:kokuzei][:zeigaku] / 1000).floor * 1000
+      end
+
+      def 法人税割
+        (@法人税割課税標準 * 7 / 100).floor
+      end
+
+      def 地方法人特別税(事業税)
+        ((事業税 * 37 / 100) / 100).floor * 100
+      end
+
+      def 所得400万以下
+        if 所得金額 >= 4_000_000
+          4_000_000
+        else
+          (所得金額 / 1000).floor * 1000
+        end
+      end
+
+      def 所得割400万以下
+        ((所得400万以下 * 3.5 / 100) / 100).floor * 100
+      end
+
+      def 所得800万以下
+        if 所得金額 <= 4_000_000
+          0
+        elsif 所得金額 >= 8_000_000
+          4_000_000
+        else
+          ((所得金額 - 4_000_000) / 1000).floor * 1000
+        end
+      end
+
+      def 所得割800万以下
+        ((所得800万以下 * 5.3 / 100) / 100).floor * 100
+      end
+
+      def 所得800万超
+        if 所得金額 <= 8_000_000
+          0
+        else
+          ((所得金額 - 8_000_000) / 1000).floor * 1000
+        end
+      end
+
+      def 所得割800万超
+        ((所得800万超 * 7.0 / 100) / 100).floor * 100
+      end
+
+      def 事業税中間納付
+        @所得割中間納付
+      end
+
+      def form_attr(code)
+        "<FORM_ATTR><FORM_ID>#{code}</FORM_ID><FORM_NAME></FORM_NAME><FORM_FILE_NAME></FORM_FILE_NAME><FORM_XSL_NAME></FORM_XSL_NAME></FORM_ATTR>"
+      end
+
+      def karibarai_label(key)
+        case key
+        when :tokubetsu
+          '仮払地方税特別法人事業税'
+        when :shotoku
+          '仮払地方税所得割'
+        when :syunyu
+          '仮払地方税収入割'
+        when :shihon
+          '仮払地方税資本割'
+        when :fukakachi
+          '仮払地方税付加価値割'
+        when :hojinzei
+          '仮払地方税法人税割'
+        when :kinto
+          '仮払地方税均等割'
+        end
+      end
+
+      def lib_path
+        __dir__
+      end
+    end
+  end
+end

data/lib/luca/jp/common.rb

@@ -0,0 +1,49 @@
+# frozen_string_literal: true
+
+require 'luca_support'
+
+module Luca
+  module Jp
+    module Common
+      module_function
+
+      # 税引前当期利益をもとに計算
+      # 消費税を租税公課に計上している場合、控除済みの金額
+      # 未払/未収事業税は精算時に認識
+      #
+      def 所得金額
+        _, 納付事業税 = 未納事業税期中増減
+        LucaSupport::Code.readable(@pl_data.dig('GA') - 納付事業税 + 還付事業税)
+      end
+
+      def 消費税課税売上高(税率 = 10)
+        LucaSupport::Code.readable(@pl_data.dig('A0') * 100 / (100 + 税率).floor || 0)
+      end
+
+      def 納付税額(税額, 中間納付額)
+        if 税額 > 中間納付額
+          税額 - 中間納付額
+        else
+          0
+        end
+      end
+
+      def 中間還付税額(税額, 中間納付額)
+        if 税額 < 中間納付額
+          中間納付額 - 税額
+        else
+          0
+        end
+      end
+
+      def 還付事業税
+        LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '1504')[:credit]
+      end
+
+      def 未納事業税期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5152')
+        [LucaSupport::Code.readable(r[:credit] || 0), LucaSupport::Code.readable(r[:debit] || 0)]
+      end
+    end
+  end
+end

data/lib/luca/jp/syouhizei.rb

@@ -1,31 +1,112 @@
 # frozen_string_literal: true
 
+require 'json'
+require 'cgi/escape'
 require 'luca_book'
 require 'luca_support'
 require 'luca_record/dict'
 require 'luca_support/config'
+require 'luca/jp/util'
 
 module Luca
   module Jp
-    class Syouhizei
-      def initialize(from_year, from_month, to_year = from_year, to_month = from_month)
-        @dict = LucaRecord::Dict.load('base.tsv')
-        @state = LucaBook::State.range(from_year, from_month, to_year, to_month)
-      end
+    class Syouhizei < LucaBook::State
+      include LucaSupport::View
+      include Luca::Jp::Util
+
+      @dirname = 'journals'
+      @record_type = 'raw'
 
       # TODO: 軽減税率売上の識別
       #
-      def kani
-        税率 = 10 # percent
-        @state.pl
-        sales = @state.pl_data.dig('A0')
-        tax_amount = sales * 10 / 100
-        みなし仕入額 = tax_amount * みなし仕入率(LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')) / 100
-        税額 = LucaSupport::Code.readable(tax_amount - みなし仕入額)
+      def kani(export: false)
+        set_pl(4)
+        set_bs(4)
+        @issue_date = Date.today
+        @company = CGI.escapeHTML(LucaSupport::CONFIG.dig('company', 'name'))
+        @software = 'LucaJp'
+        税率 = BigDecimal('7.8') # percent
+        地方税率 = BigDecimal('2.2')
+
+        @sales = @pl_data.dig('A0') * 100 / (100 + 税率 + 地方税率).floor
+        @tax_amount = (課税標準額(@sales) * 税率 / 100).floor
+        @みなし仕入税額 = (@tax_amount * みなし仕入率(LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')) / 100).floor
+        @税額 = LucaSupport::Code.readable(((@tax_amount - @みなし仕入税額) / 100).floor * 100)
+        @譲渡割額 = (@税額 * 地方税率 / (税率*100)).floor * 100
+        @中間納付額 = prepaid_tax('185B')
+        @地方税中間納付額 = prepaid_tax('185C')
+
+        if export
+          {
+            kokuzei: {
+              zeigaku: @税額,
+              chukan: @中間納付額
+            },
+            chihou: {
+              zeigaku: @譲渡割額,
+              chukan: @地方税中間納付額
+            }
+          }
+        else
+          @procedure_code = 'RSH0040'
+          @procedure_name = '消費税及び地方消費税申告(簡易課税・法人)'
+          @version = '20.0.0'
+          @form_sec = ['SHA020', 'SHB047', 'SHB067'].map{ |c| form_rdf(c) }.join('')
+          @it = it_part
+          @form_data = [申告書簡易課税, 付表四の三, 付表五の三].join("\n")
+          render_erb(search_template('consumption.xtx.erb'))
+        end
+      end
+
+      def 申告書簡易課税
+        render_erb(search_template('syouhizei-shinkoku-kanni.xml.erb'))
+      end
+
+      def 付表四の三
+        render_erb(search_template('fuhyo43.xml.erb'))
+      end
+
+      def 付表五の三
+        render_erb(search_template('fuhyo53.xml.erb'))
+      end
+
+      def export_json
+        dat = kani(export: true)
+        [].tap do |res|
+          item = {}
+          item['date'] = @end_date
+          item['debit'] = []
+          item['credit'] = []
+          if dat[:kokuzei][:chukan] > 0
+            item['credit'] << { 'label' => '仮払消費税', 'amount' => dat[:kokuzei][:chukan] }
+          end
+          if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
+            item['debit'] << { 'label' => '未収消費税等', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
+          else
+            item['credit'] << { 'label' => '未払消費税等', 'amount' => dat[:kokuzei][:zeigaku] - dat[:kokuzei][:chukan] }
+          end
+          item['debit'] << { 'label' => '消費税', 'amount' => dat[:kokuzei][:zeigaku] }
+          if dat[:chihou][:chukan] > 0
+            item['credit'] << { 'label' => '仮払地方消費税', 'amount' => dat[:chihou][:chukan] }
+          end
+          if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
+            item['debit'] << { 'label' => '未収消費税等', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
+          else
+            item['credit'] << { 'label' => '未払消費税等', 'amount' => dat[:chihou][:zeigaku] - dat[:chihou][:chukan] }
+          end
+          item['debit'] << { 'label' => '消費税', 'amount' => dat[:chihou][:zeigaku] }
+          item['x-editor'] = 'LucaJp'
+          res << item
+          puts JSON.dump(res)
+        end
       end
 
       private
 
+      def 課税標準額(課税資産の譲渡等の対価の額)
+        (課税資産の譲渡等の対価の額 / 1000).floor * 1000
+      end
+
       def みなし仕入率(事業区分)
         {
           1 => 90,
@@ -36,6 +117,32 @@ module Luca
           6 => 40
         }[事業区分]
       end
+
+      def 事業区分
+        tags = case LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')
+               when 1
+                 ['ABL00030', 'ABL00040', 'ABL00050']
+               when 2
+                 ['ABL00060', 'ABL00070', 'ABL00080']
+               when 3
+                 ['ABL00090', 'ABL00100', 'ABL00110']
+               when 4
+                 ['ABL00120', 'ABL00130', 'ABL00140']
+               when 5
+                 ['ABL00150', 'ABL00160', 'ABL00170']
+               when 6
+                 ['ABL00180', 'ABL00190', 'ABL00200']
+               else
+                 return nil
+               end
+        amount = render_attr(tags[1], LucaSupport::Code.readable(@sales))
+        share = render_attr(tags[2], '100.0')
+        render_attr(tags[0], [amount, share].join(''))
+      end
+
+      def lib_path
+        __dir__
+      end
     end
   end
 end

data/lib/luca/jp/templates/aoiro.xtx.erb

@@ -0,0 +1,21 @@
+<?xml version="1.0" encoding="UTF-8" standalone="no" ?>
+<DATA id="DATA" xmlns="http://xml.e-tax.nta.go.jp/XSD/hojin" xmlns:gen="http://xml.e-tax.nta.go.jp/XSD/general" xmlns:kyo="http://xml.e-tax.nta.go.jp/XSD/kyotsu" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
+    <<%= @procedure_code %> VR="<%= @version %>" id="<%= @procedure_code %>">
+    <CATALOG id="CATALOG">
+      <rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#">
+        <rdf:description id="REPORT">
+            <SEND_DATA/>
+            <FORM_SEC><rdf:Seq><%= @form_sec %></rdf:Seq></FORM_SEC>
+            <IT_SEC><rdf:description about="#IT"/></IT_SEC>
+            <TENPU_SEC/><XBRL_SEC/><XBRL_2_1_SEC/>
+            <SOFUSHO_SEC/><ATTACH_SEC/><CSV_SEC/>
+        </rdf:description>
+      </rdf:RDF>
+  </CATALOG>
+  <CONTENTS id="CONTENTS">
+
+      <%= @it %>
+      <%= @form_data %>
+  </CONTENTS>
+</<%= @procedure_code %>>
+</DATA>

data/lib/luca/jp/templates/beppyo1-next.xml.erb

@@ -0,0 +1,31 @@
+<HOA116 page="1" VR="1.0" id="HOA116" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+
+    <QHA00000><QHA00010>
+        <QHA00020 IDREF="JIGYO_NENDO_FROM"/>
+        <QHA00030 IDREF="JIGYO_NENDO_TO"/>
+    </QHA00010>
+    <QHA00040 IDREF="NOZEISHA_NM"/>
+    </QHA00000>
+    <QHB00000>
+        <QHB00010>
+            <%= render_attr('QHB00020', '12') %>
+            <%= render_attr('QHB00030', 中小企業の軽減税率対象所得) %>
+        </QHB00010>
+        <%= render_attr('QHB00070', 中小企業の軽減税率対象を超える所得) %>
+        <QHB00080>
+            <QHB00090><kubun_CD>1</kubun_CD></QHB00090><%# 15% %>
+            <%= render_attr('QHB00100', 中小企業の軽減税額) %>
+        </QHB00080>
+        <QHB00120>
+            <QHB00130><kubun_CD>2</kubun_CD></QHB00130><%# 23.2% %>
+            <%= render_attr('QHB00140', 一般区分の税額) %>
+        </QHB00120>
+    </QHB00000>
+    <QHC00000>
+        <%= render_attr('QHC00010', @地方法人税課税標準) %>
+        <QHC00030>
+            <QHC00040><kubun_CD>2</kubun_CD></QHC00040><%# 10.3% %>
+            <%= render_attr('QHC00050', 地方法人税額(@地方法人税課税標準)) %>
+        </QHC00030>
+    </QHC00000>
+</HOA116>