luca-jp 0.1.0 → 0.1.1
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 +4 -4
- data/exe/luca-jp +57 -0
- data/lib/luca/jp.rb +4 -0
- data/lib/luca/jp/aoiro.rb +409 -0
- data/lib/luca/jp/chihouzei.rb +200 -0
- data/lib/luca/jp/common.rb +49 -0
- data/lib/luca/jp/syouhizei.rb +119 -12
- data/lib/luca/jp/templates/aoiro.xtx.erb +21 -0
- data/lib/luca/jp/templates/beppyo1-next.xml.erb +31 -0
- data/lib/luca/jp/templates/beppyo1.xml.erb +69 -0
- data/lib/luca/jp/templates/beppyo15.xml.erb +30 -0
- data/lib/luca/jp/templates/beppyo2.xml.erb +9 -0
- data/lib/luca/jp/templates/beppyo4.xml.erb +54 -0
- data/lib/luca/jp/templates/beppyo51.xml.erb +85 -0
- data/lib/luca/jp/templates/beppyo52.xml.erb +179 -0
- data/lib/luca/jp/templates/consumption.xtx.erb +21 -0
- data/lib/luca/jp/templates/el-no6-43.xml.erb +178 -0
- data/lib/luca/jp/templates/el-no6.xml.erb +206 -0
- data/lib/luca/jp/templates/eltax.xml.erb +117 -0
- data/lib/luca/jp/templates/fuhyo43.xml.erb +37 -0
- data/lib/luca/jp/templates/fuhyo53.xml.erb +24 -0
- data/lib/luca/jp/templates/gaikyo.xml.erb +89 -0
- data/lib/luca/jp/templates/kariuke-meisai.xml.erb +37 -0
- data/lib/luca/jp/templates/syouhizei-shinkoku-kanni.xml.erb +93 -0
- data/lib/luca/jp/templates/tekiyougaku.xml.erb +35 -0
- data/lib/luca/jp/templates/yakuin-meisai.xml.erb +13 -0
- data/lib/luca/jp/templates/yokin-meisai.xml.erb +13 -0
- data/lib/luca/jp/util.rb +62 -0
- data/lib/luca/jp/version.rb +1 -1
- metadata +26 -2
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# frozen_string_literal: true
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require 'json'
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require 'cgi/escape'
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require 'luca_book'
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require 'luca_support'
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require 'luca_record/dict'
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require 'luca_support/config'
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require 'luca/jp'
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module Luca
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module Jp
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class Chihouzei < LucaBook::State
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include LucaSupport::View
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include Luca::Jp::Common
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include Luca::Jp::Util
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@dirname = 'journals'
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@record_type = 'raw'
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def kani(export: false)
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set_pl(4)
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set_bs(4)
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@issue_date = Date.today
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@company = CGI.escapeHTML(LucaSupport::CONFIG.dig('company', 'name'))
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@software = 'LucaJp'
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@jimusho_code = LucaSupport::CONFIG.dig('jp', 'eltax', 'jimusho_code')
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@jimusho_name = '都税事務所長'
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@均等割 = 70000
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@法人税割課税標準 = 法人税割課税標準
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@確定法人税割 = (法人税割 / 100).floor * 100
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@地方特別法人事業税中間納付 = prepaid_tax('1854')
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@所得割中間納付 = prepaid_tax('1855')
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@法人税割中間納付 = prepaid_tax('1859')
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@均等割中間納付 = prepaid_tax('185A')
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@所得割 = 所得割400万以下 + 所得割800万以下 + 所得割800万超
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if export
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{
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jigyouzei: {
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shotoku: {
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zeigaku: @所得割,
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chukan: @所得割中間納付
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},
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tokubetsu: {
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zeigaku: 地方法人特別税(@所得割),
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chukan: @地方特別法人事業税中間納付
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},
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},
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juminzei: {
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kinto: {
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zeigaku: @均等割,
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chukan: @均等割中間納付
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},
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houjinzei: {
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zeigaku: @確定法人税割,
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chukan: @法人税割中間納付
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}
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}
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}
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else
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@procedure_code = 'R0102100'
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@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'
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@form_sec = ['R0102AA190', 'R0102AG120'].map{ |c| form_attr(c) }.join('')
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@user_inf = render_erb(search_template('el-userinf.xml.erb'))
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@form_data = [第六号, 別表四三].join("\n")
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render_erb(search_template('eltax.xml.erb'))
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end
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end
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def export_json
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records = kani(export: true)
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[].tap do |res|
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item = {}
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item['date'] = @end_date
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item['debit'] = []
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item['credit'] = []
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records[:jigyouzei].each do |k, dat|
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if dat[:chukan] > 0
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item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
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end
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if dat[:chukan] > dat[:zeigaku]
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item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
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else
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item['credit'] << { 'label' => '未払地方事業税', 'amount' => dat[:zeigaku] - dat[:chukan] }
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end
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item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
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end
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records[:juminzei].each do |k, dat|
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if dat[:chukan] > 0
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item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
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end
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if dat[:chukan] > dat[:zeigaku]
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item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
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else
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item['credit'] << { 'label' => '未払都道府県民税', 'amount' => dat[:zeigaku] - dat[:chukan] }
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end
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item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
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end
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item['x-editor'] = 'LucaJp'
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res << item
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puts JSON.dump(res)
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end
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end
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def 第六号
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render_erb(search_template('el-no6.xml.erb'))
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end
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def 別表四三
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@office_23ku = LucaSupport::CONFIG.dig('jp', 'eltax', 'office_23ku')
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render_erb(search_template('el-no6-43.xml.erb'))
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end
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private
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def 法人税割課税標準
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national_tax = Luca::Jp::Aoiro.range(@start_date.year, @start_date.month, @end_date.year, @end_date.month).kani(export: true)
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(national_tax[:kokuzei][:zeigaku] / 1000).floor * 1000
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end
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def 法人税割
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(@法人税割課税標準 * 7 / 100).floor
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end
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def 地方法人特別税(事業税)
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((事業税 * 37 / 100) / 100).floor * 100
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end
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def 所得400万以下
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if 所得金額 >= 4_000_000
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4_000_000
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else
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(所得金額 / 1000).floor * 1000
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end
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end
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def 所得割400万以下
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((所得400万以下 * 3.5 / 100) / 100).floor * 100
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end
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def 所得800万以下
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if 所得金額 <= 4_000_000
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0
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elsif 所得金額 >= 8_000_000
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4_000_000
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else
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((所得金額 - 4_000_000) / 1000).floor * 1000
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end
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end
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def 所得割800万以下
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((所得800万以下 * 5.3 / 100) / 100).floor * 100
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end
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def 所得800万超
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if 所得金額 <= 8_000_000
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0
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else
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((所得金額 - 8_000_000) / 1000).floor * 1000
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end
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end
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def 所得割800万超
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((所得800万超 * 7.0 / 100) / 100).floor * 100
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end
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def 事業税中間納付
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@所得割中間納付
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end
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def form_attr(code)
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"<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>"
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end
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def karibarai_label(key)
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case key
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when :tokubetsu
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'仮払地方税特別法人事業税'
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when :shotoku
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'仮払地方税所得割'
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when :syunyu
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'仮払地方税収入割'
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when :shihon
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'仮払地方税資本割'
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when :fukakachi
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'仮払地方税付加価値割'
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when :hojinzei
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'仮払地方税法人税割'
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when :kinto
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'仮払地方税均等割'
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end
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end
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def lib_path
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__dir__
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end
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end
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end
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end
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# frozen_string_literal: true
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require 'luca_support'
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module Luca
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module Jp
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module Common
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module_function
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# 税引前当期利益をもとに計算
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# 消費税を租税公課に計上している場合、控除済みの金額
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# 未払/未収事業税は精算時に認識
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#
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def 所得金額
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_, 納付事業税 = 未納事業税期中増減
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LucaSupport::Code.readable(@pl_data.dig('GA') - 納付事業税 + 還付事業税)
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end
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def 消費税課税売上高(税率 = 10)
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LucaSupport::Code.readable(@pl_data.dig('A0') * 100 / (100 + 税率).floor || 0)
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end
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def 納付税額(税額, 中間納付額)
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if 税額 > 中間納付額
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税額 - 中間納付額
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else
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0
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end
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end
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def 中間還付税額(税額, 中間納付額)
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if 税額 < 中間納付額
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中間納付額 - 税額
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else
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0
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end
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end
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def 還付事業税
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LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '1504')[:credit]
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end
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def 未納事業税期中増減
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r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5152')
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[LucaSupport::Code.readable(r[:credit] || 0), LucaSupport::Code.readable(r[:debit] || 0)]
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end
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end
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end
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end
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data/lib/luca/jp/syouhizei.rb
CHANGED
@@ -1,31 +1,112 @@
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# frozen_string_literal: true
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require 'json'
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require 'cgi/escape'
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require 'luca_book'
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require 'luca_support'
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require 'luca_record/dict'
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require 'luca_support/config'
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require 'luca/jp/util'
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module Luca
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module Jp
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class Syouhizei
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class Syouhizei < LucaBook::State
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include LucaSupport::View
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include Luca::Jp::Util
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@dirname = 'journals'
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@record_type = 'raw'
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# TODO: 軽減税率売上の識別
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#
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def kani
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def kani(export: false)
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set_pl(4)
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set_bs(4)
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@issue_date = Date.today
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@company = CGI.escapeHTML(LucaSupport::CONFIG.dig('company', 'name'))
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@software = 'LucaJp'
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税率 = BigDecimal('7.8') # percent
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地方税率 = BigDecimal('2.2')
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@sales = @pl_data.dig('A0') * 100 / (100 + 税率 + 地方税率).floor
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@tax_amount = (課税標準額(@sales) * 税率 / 100).floor
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@みなし仕入税額 = (@tax_amount * みなし仕入率(LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')) / 100).floor
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@税額 = LucaSupport::Code.readable(((@tax_amount - @みなし仕入税額) / 100).floor * 100)
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@譲渡割額 = (@税額 * 地方税率 / (税率*100)).floor * 100
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@中間納付額 = prepaid_tax('185B')
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@地方税中間納付額 = prepaid_tax('185C')
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if export
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{
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kokuzei: {
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zeigaku: @税額,
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chukan: @中間納付額
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},
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chihou: {
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zeigaku: @譲渡割額,
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chukan: @地方税中間納付額
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}
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}
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else
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@procedure_code = 'RSH0040'
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@procedure_name = '消費税及び地方消費税申告(簡易課税・法人)'
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53
|
+
@version = '20.0.0'
|
54
|
+
@form_sec = ['SHA020', 'SHB047', 'SHB067'].map{ |c| form_rdf(c) }.join('')
|
55
|
+
@it = it_part
|
56
|
+
@form_data = [申告書簡易課税, 付表四の三, 付表五の三].join("\n")
|
57
|
+
render_erb(search_template('consumption.xtx.erb'))
|
58
|
+
end
|
59
|
+
end
|
60
|
+
|
61
|
+
def 申告書簡易課税
|
62
|
+
render_erb(search_template('syouhizei-shinkoku-kanni.xml.erb'))
|
63
|
+
end
|
64
|
+
|
65
|
+
def 付表四の三
|
66
|
+
render_erb(search_template('fuhyo43.xml.erb'))
|
67
|
+
end
|
68
|
+
|
69
|
+
def 付表五の三
|
70
|
+
render_erb(search_template('fuhyo53.xml.erb'))
|
71
|
+
end
|
72
|
+
|
73
|
+
def export_json
|
74
|
+
dat = kani(export: true)
|
75
|
+
[].tap do |res|
|
76
|
+
item = {}
|
77
|
+
item['date'] = @end_date
|
78
|
+
item['debit'] = []
|
79
|
+
item['credit'] = []
|
80
|
+
if dat[:kokuzei][:chukan] > 0
|
81
|
+
item['credit'] << { 'label' => '仮払消費税', 'amount' => dat[:kokuzei][:chukan] }
|
82
|
+
end
|
83
|
+
if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
|
84
|
+
item['debit'] << { 'label' => '未収消費税等', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
|
85
|
+
else
|
86
|
+
item['credit'] << { 'label' => '未払消費税等', 'amount' => dat[:kokuzei][:zeigaku] - dat[:kokuzei][:chukan] }
|
87
|
+
end
|
88
|
+
item['debit'] << { 'label' => '消費税', 'amount' => dat[:kokuzei][:zeigaku] }
|
89
|
+
if dat[:chihou][:chukan] > 0
|
90
|
+
item['credit'] << { 'label' => '仮払地方消費税', 'amount' => dat[:chihou][:chukan] }
|
91
|
+
end
|
92
|
+
if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
|
93
|
+
item['debit'] << { 'label' => '未収消費税等', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
|
94
|
+
else
|
95
|
+
item['credit'] << { 'label' => '未払消費税等', 'amount' => dat[:chihou][:zeigaku] - dat[:chihou][:chukan] }
|
96
|
+
end
|
97
|
+
item['debit'] << { 'label' => '消費税', 'amount' => dat[:chihou][:zeigaku] }
|
98
|
+
item['x-editor'] = 'LucaJp'
|
99
|
+
res << item
|
100
|
+
puts JSON.dump(res)
|
101
|
+
end
|
25
102
|
end
|
26
103
|
|
27
104
|
private
|
28
105
|
|
106
|
+
def 課税標準額(課税資産の譲渡等の対価の額)
|
107
|
+
(課税資産の譲渡等の対価の額 / 1000).floor * 1000
|
108
|
+
end
|
109
|
+
|
29
110
|
def みなし仕入率(事業区分)
|
30
111
|
{
|
31
112
|
1 => 90,
|
@@ -36,6 +117,32 @@ module Luca
|
|
36
117
|
6 => 40
|
37
118
|
}[事業区分]
|
38
119
|
end
|
120
|
+
|
121
|
+
def 事業区分
|
122
|
+
tags = case LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')
|
123
|
+
when 1
|
124
|
+
['ABL00030', 'ABL00040', 'ABL00050']
|
125
|
+
when 2
|
126
|
+
['ABL00060', 'ABL00070', 'ABL00080']
|
127
|
+
when 3
|
128
|
+
['ABL00090', 'ABL00100', 'ABL00110']
|
129
|
+
when 4
|
130
|
+
['ABL00120', 'ABL00130', 'ABL00140']
|
131
|
+
when 5
|
132
|
+
['ABL00150', 'ABL00160', 'ABL00170']
|
133
|
+
when 6
|
134
|
+
['ABL00180', 'ABL00190', 'ABL00200']
|
135
|
+
else
|
136
|
+
return nil
|
137
|
+
end
|
138
|
+
amount = render_attr(tags[1], LucaSupport::Code.readable(@sales))
|
139
|
+
share = render_attr(tags[2], '100.0')
|
140
|
+
render_attr(tags[0], [amount, share].join(''))
|
141
|
+
end
|
142
|
+
|
143
|
+
def lib_path
|
144
|
+
__dir__
|
145
|
+
end
|
39
146
|
end
|
40
147
|
end
|
41
148
|
end
|
@@ -0,0 +1,21 @@
|
|
1
|
+
<?xml version="1.0" encoding="UTF-8" standalone="no" ?>
|
2
|
+
<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">
|
3
|
+
<<%= @procedure_code %> VR="<%= @version %>" id="<%= @procedure_code %>">
|
4
|
+
<CATALOG id="CATALOG">
|
5
|
+
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#">
|
6
|
+
<rdf:description id="REPORT">
|
7
|
+
<SEND_DATA/>
|
8
|
+
<FORM_SEC><rdf:Seq><%= @form_sec %></rdf:Seq></FORM_SEC>
|
9
|
+
<IT_SEC><rdf:description about="#IT"/></IT_SEC>
|
10
|
+
<TENPU_SEC/><XBRL_SEC/><XBRL_2_1_SEC/>
|
11
|
+
<SOFUSHO_SEC/><ATTACH_SEC/><CSV_SEC/>
|
12
|
+
</rdf:description>
|
13
|
+
</rdf:RDF>
|
14
|
+
</CATALOG>
|
15
|
+
<CONTENTS id="CONTENTS">
|
16
|
+
|
17
|
+
<%= @it %>
|
18
|
+
<%= @form_data %>
|
19
|
+
</CONTENTS>
|
20
|
+
</<%= @procedure_code %>>
|
21
|
+
</DATA>
|
@@ -0,0 +1,31 @@
|
|
1
|
+
<HOA116 page="1" VR="1.0" id="HOA116" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
|
2
|
+
|
3
|
+
<QHA00000><QHA00010>
|
4
|
+
<QHA00020 IDREF="JIGYO_NENDO_FROM"/>
|
5
|
+
<QHA00030 IDREF="JIGYO_NENDO_TO"/>
|
6
|
+
</QHA00010>
|
7
|
+
<QHA00040 IDREF="NOZEISHA_NM"/>
|
8
|
+
</QHA00000>
|
9
|
+
<QHB00000>
|
10
|
+
<QHB00010>
|
11
|
+
<%= render_attr('QHB00020', '12') %>
|
12
|
+
<%= render_attr('QHB00030', 中小企業の軽減税率対象所得) %>
|
13
|
+
</QHB00010>
|
14
|
+
<%= render_attr('QHB00070', 中小企業の軽減税率対象を超える所得) %>
|
15
|
+
<QHB00080>
|
16
|
+
<QHB00090><kubun_CD>1</kubun_CD></QHB00090><%# 15% %>
|
17
|
+
<%= render_attr('QHB00100', 中小企業の軽減税額) %>
|
18
|
+
</QHB00080>
|
19
|
+
<QHB00120>
|
20
|
+
<QHB00130><kubun_CD>2</kubun_CD></QHB00130><%# 23.2% %>
|
21
|
+
<%= render_attr('QHB00140', 一般区分の税額) %>
|
22
|
+
</QHB00120>
|
23
|
+
</QHB00000>
|
24
|
+
<QHC00000>
|
25
|
+
<%= render_attr('QHC00010', @地方法人税課税標準) %>
|
26
|
+
<QHC00030>
|
27
|
+
<QHC00040><kubun_CD>2</kubun_CD></QHC00040><%# 10.3% %>
|
28
|
+
<%= render_attr('QHC00050', 地方法人税額(@地方法人税課税標準)) %>
|
29
|
+
</QHC00030>
|
30
|
+
</QHC00000>
|
31
|
+
</HOA116>
|