luca-jp 0.1.0 → 0.1.5

checksums.yaml

@@ -1,7 +1,7 @@
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data/exe/luca-jp

@@ -0,0 +1,57 @@
+#!/usr/bin/ruby
+
+require 'optparse'
+require 'luca/jp'
+
+class LucaCmd
+  def self.syouhizei(args, params)
+    if params[:export]
+      Luca::Jp::Syouhizei.range(*args).export_json
+    else
+      puts Luca::Jp::Syouhizei.range(*args).kani
+    end
+  end
+
+  def self.houjinzei(args, params)
+    if params[:export]
+      Luca::Jp::Aoiro.range(*args).export_json
+    else
+      puts Luca::Jp::Aoiro.range(*args).kani
+    end
+  end
+
+  def self.chihouzei(args, params)
+    if params[:export]
+      Luca::Jp::Chihouzei.range(*args).export_json
+    else
+      puts Luca::Jp::Chihouzei.range(*args).kani
+    end
+  end
+end
+
+cmd = ARGV.shift
+params = {}
+
+case cmd
+when /hou?jinzei/
+  OptionParser.new do |opt|
+    opt.banner = 'Usage: luca-jp houjinzei [options] yyyy mm yyyy mm'
+    opt.on('--export', 'export json') { |_v| params[:export] = true }
+    args = opt.parse!(ARGV)
+    LucaCmd.houjinzei(args, params)
+  end
+when /s[yh]ou?hizei/
+    OptionParser.new do |opt|
+      opt.banner = 'Usage: luca-jp syouhizei [options] yyyy mm yyyy mm'
+      opt.on('--export', 'export json') { |_v| params[:export] = true }
+      args = opt.parse!(ARGV)
+      LucaCmd.syouhizei(args, params)
+    end
+when /chihou?zei/
+  OptionParser.new do |opt|
+    opt.banner = 'Usage: luca-jp chihouzei [options] yyyy mm yyyy mm'
+    opt.on('--export', 'export json') { |_v| params[:export] = true }
+    args = opt.parse!(ARGV)
+    LucaCmd.chihouzei(args, params)
+  end
+end

data/lib/luca/jp.rb

@@ -1,10 +1,23 @@
 # frozen_string_literal: true
 
 require 'luca/jp/version'
+require 'luca_support/config'
 
 module Luca
   module Jp
     autoload :Kessan, 'luca/jp/kessan'
+    autoload :Aoiro, 'luca/jp/aoiro'
     autoload :Syouhizei, 'luca/jp/syouhizei'
+    autoload :Chihouzei, 'luca/jp/chihouzei'
+    autoload :Common, 'luca/jp/common'
+    autoload :ItPart, 'luca/jp/it_part'
+    autoload :Sonshitsu, 'luca/jp/sonshitsu'
+    autoload :Util, 'luca/jp/util'
   end
+
+  EX_CONF = begin
+              YAML.load_file(Pathname(LucaSupport::PJDIR) / 'config-lucajp.yml')
+            rescue Errno::ENOENT
+              nil
+            end
 end

data/lib/luca/jp/aoiro.rb

@@ -0,0 +1,470 @@
+# 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 Aoiro < LucaBook::State
+      include LucaSupport::View
+      include LucaSupport::Code
+      include Luca::Jp::Common
+      include Luca::Jp::ItPart
+      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(config.dig('company', 'name'))
+        @software = 'LucaJp'
+
+        @税額 = 税額計算
+        @確定法人税額 = @税額.dig(:houjin, :kokuzei)
+        @法人税額 = 中小企業の軽減税額 + 一般区分の税額
+        @地方法人税課税標準 = (@法人税額 / 1000).floor * 1000
+        @地方法人税額 = 地方法人税額(@地方法人税課税標準)
+        @確定地方法人税額 = @税額.dig(:houjin, :chihou)
+        @法人税中間納付 = prepaid_tax('1851')
+        @地方法人税中間納付 = prepaid_tax('1852')
+
+        if export
+          {
+            kokuzei: {
+              zeigaku: @確定法人税額,
+              chukan: @法人税中間納付
+            },
+            chihou: {
+              zeigaku: @確定地方法人税額,
+              chukan: @地方法人税中間納付
+            }
+          }
+        else
+          @procedure_code = 'RHO0012'
+          @procedure_name = '内国法人の確定申告(青色)'
+          @version = '20.0.2'
+          @都道府県民税中間納付 = prepaid_tax('1859') +  prepaid_tax('185A')
+          @市民税中間納付 = prepaid_tax('185D') +  prepaid_tax('185E')
+          @法人税期中増, @法人税期中減 = 未納法人税期中増減
+          @都道府県民税期中増, @都道府県民税期中減 = 未納都道府県民税期中増減
+          @市民税期中増, @市民税期中減 = 未納市民税期中増減
+          @事業税期中増, @事業税期中減 = 未納事業税期中増減
+          @納税充当金期中増, @納税充当金期中減 = 納税充当金期中増減
+          @還付法人税 = refund_tax('1502')
+          @還付都道府県住民税 = refund_tax('1503')
+          @還付市民税 = refund_tax('1505')
+          @概況売上 = gaikyo('A0')
+          @form_sec = ['HOA112', 'HOA116', 'HOA201', 'HOA420', 'HOA511', 'HOA522', 別表七フォーム, 'HOE200', 適用額明細フォーム, 'HOI010', 'HOI100', 'HOI141', 'HOK010'].compact.map{ |c| form_rdf(c) }.join('')
+          #@extra_form_sec = ['HOI040', 'HOI060', 'HOI090', 'HOI110']
+          @it = it_part
+          @form_data = [別表一, 別表一次葉, 別表二, 別表四簡易, 別表五一, 別表五二, 別表七, 別表十五, 適用額明細, 預貯金内訳, 仮受金内訳, 役員報酬内訳, 概況説明].compact.join("\n")
+          render_erb(search_template('aoiro.xtx.erb'))
+        end
+      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' => '仮払法人税', 'amount' => dat[:kokuzei][:chukan] }
+          end
+          if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
+            item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
+          else
+            item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:kokuzei][:zeigaku] - dat[:kokuzei][:chukan] }
+          end
+          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:kokuzei][:zeigaku] } if dat[:kokuzei][:zeigaku] > 0
+          if dat[:chihou][:chukan] > 0
+            item['credit'] << { 'label' => '仮払法人税(地方)', 'amount' => dat[:chihou][:chukan] }
+          end
+          if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
+            item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
+          else
+            item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:chihou][:zeigaku] - dat[:chihou][:chukan] }
+          end
+          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:chihou][:zeigaku] } if dat[:chihou][:zeigaku] > 0
+          item['x-editor'] = 'LucaJp'
+          res << item
+          puts JSON.dump(res)
+        end
+      end
+
+      def 別表一
+        render_erb(search_template('beppyo1.xml.erb'))
+      end
+
+      def 別表一次葉
+        @消費税期中増, @消費税期中減 = 未納消費税期中増減
+        render_erb(search_template('beppyo1-next.xml.erb'))
+      end
+
+      def 別表二
+        render_erb(search_template('beppyo2.xml.erb'))
+      end
+
+      def 別表四簡易
+        @当期純損益 = readable(@pl_data.dig('HA'))
+        @法人税等 = readable(@pl_data.dig('H0'))
+        _, @納付事業税 = 未納事業税期中増減
+        @還付事業税 = readable(還付事業税 || 0)
+        @別表四調整所得 = @当期純損益 + @法人税等 + @還付事業税 - @納付事業税
+
+        render_erb(search_template('beppyo4.xml.erb'))
+      end
+
+      def 別表五一
+        render_erb(search_template('beppyo51.xml.erb'))
+      end
+
+      def 別表五二
+        @その他事業税 = 租税公課
+        render_erb(search_template('beppyo52.xml.erb'))
+      end
+
+      def 別表七フォーム
+        return nil if @繰越損失管理.records.length == 0
+
+        'HOB710'
+      end
+
+      def 別表七
+        return nil if @繰越損失管理.records.length == 0
+
+        render_erb(search_template('beppyo7.xml.erb'))
+      end
+
+      def 別表十五
+        @交際費 = readable(@pl_data.dig('C1B') || 0)
+        @限度額 = @交際費 < 4_000_000 ? @交際費 : 4_000_000
+        @不算入額 = @交際費 < 4_000_000 ? 0 : @交際費 - 4_000_000
+        render_erb(search_template('beppyo15.xml.erb'))
+      end
+
+      def 預貯金内訳
+        @預金 = @bs_data.each.with_object({}) do |(k, v), h|
+          next unless /^110[0-9A-Z]/.match(k)
+          next unless readable(v || 0) > 0
+
+          h[@@dict.dig(k)[:label]] = readable(v)
+        end
+        render_erb(search_template('yokin-meisai.xml.erb'))
+      end
+
+      def 仮受金内訳
+        @源泉給与 = readable(@bs_data.dig('5191') || 0)
+        @源泉報酬 = readable(@bs_data.dig('5193') || 0)
+        render_erb(search_template('kariuke-meisai.xml.erb'))
+      end
+
+      def 役員報酬内訳
+        @役員報酬 = readable(@pl_data.dig('C11') || 0)
+        @給料 = readable(@pl_data.dig('C12') || 0)
+        render_erb(search_template('yakuin-meisai.xml.erb'))
+      end
+
+      def 適用額明細フォーム
+        return nil if @確定法人税額 == 0
+
+        'HOE990'
+      end
+
+      def 適用額明細
+        return nil if @確定法人税額 == 0
+
+        render_erb(search_template('tekiyougaku.xml.erb'))
+      end
+
+      def 概況説明
+        @概況粗利益 = gaikyo('BA')
+        @概況役員報酬 = gaikyo('C11')
+        @概況給料 = gaikyo('C12')
+        @概況交際費 = gaikyo('C1B')
+        @概況減価償却 = gaikyo('C1P')
+        @概況地代租税 = gaikyo('C1E') + gaikyo('C1I')
+        @概況営業損益 = gaikyo('CA')
+        @概況特別利益 = gaikyo('F0')
+        @概況特別損失 = gaikyo('G0')
+        @概況税引前損益 = gaikyo('GA')
+        @概況資産計 = gaikyo('5')
+        @概況現預金 = gaikyo('10')
+        @概況受取手形 = gaikyo('120')
+        @概況売掛金 = gaikyo('130')
+        @概況棚卸資産 = gaikyo('160')
+        @概況貸付金 = gaikyo('140') + gaikyo('333')
+        @概況建物 = gaikyo('311')
+        @概況機械 = gaikyo('313')
+        @概況車船 = gaikyo('314') + gaikyo('318')
+        @概況土地 = gaikyo('316')
+        @概況負債計 = gaikyo('8ZZ')
+        @概況支払手形 = gaikyo('510')
+        @概況買掛金 = gaikyo('511')
+        @概況個人借入金 = gaikyo('5121')
+        @概況ほか借入金 =  gaikyo('512') - gaikyo('5121')
+        @概況純資産 = gaikyo('9ZZ')
+        @代表者報酬 = gaikyo('C11')
+        @代表者借入 = gaikyo('5121')
+        @概況仕入 = gaikyo('B11') + gaikyo('B12')
+        @概況外注費 = gaikyo('C10')
+        @概況人件費 = gaikyo('C11') + gaikyo('C12') + gaikyo('C13')
+        render_erb(search_template('gaikyo.xml.erb'))
+      end
+
+      private
+
+      def 期首未納事業税
+        readable(@start_balance.dig('5152')) || 0
+      end
+
+      def 期末未納事業税
+        readable(@bs_data.dig('5152')) || 0
+      end
+
+      def 当期事業税納付
+        readable(@pl_data.dig('C1I2')) || 0
+      end
+
+      def 租税公課
+        readable(LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: 'C1I')[:debit]['C1I']) || 0
+      end
+
+      def 別表四還付事業税
+        return nil if @還付事業税 == 0
+
+        "<ARC00220><ARC00230>仮払事業税消却(未収計上した還付事業税)</ARC00230>#{render_attr('ARC00240', @還付事業税)}#{render_attr('ARC00250', @還付事業税)}</ARC00220>\n"
+      end
+
+      def 期首繰越損益
+        readable(@start_balance.dig('914')) || 0
+      end
+
+      def 期末繰越損益
+        readable(@bs_data.dig('914')) || 0
+      end
+
+      def 期首納税充当金
+        readable(@start_balance.dig('515')) || 0
+      end
+
+      def 期末納税充当金
+        readable(@bs_data.dig('515')) || 0
+      end
+
+      def 納税充当金期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '515')
+        [
+          readable(r[:credit]['515'] || 0) + @法人税期中増 + @都道府県民税期中増 + @市民税期中増 + @事業税期中増,
+          readable(r[:debit]['515'] || 0) + @法人税期中減 + @都道府県民税期中減 + @市民税期中減 + @事業税期中減
+        ]
+      end
+
+      def 期首未納法人税
+        readable(@start_balance.dig('5151')) || 0
+      end
+
+      def 期末未納法人税
+        readable(@bs_data.dig('5151')) || 0
+      end
+
+      def 未納法人税期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5151')
+        [readable(r[:credit]['5151'] || 0), readable(r[:debit]['5151'] || 0)]
+      end
+
+      # 中間納付した金額のうち税額とならず、還付されるべき額
+      #
+      def 法人税仮払納付額
+        [(@法人税中間納付 + @地方法人税中間納付 - @確定法人税額 - @確定地方法人税額), 0].max
+      end
+
+      # 中間納付した金額のうち税額として確定した額
+      #
+      def 法人税損金納付額
+        [@法人税中間納付 + @地方法人税中間納付, @確定法人税額 + @確定地方法人税額].min
+      end
+
+      def 確定都道府県住民税
+        @税額.dig(:kenmin, :kintou) + @税額.dig(:kenmin, :houjinzei)
+      end
+
+      def 期首未納都道府県民税
+        readable(@start_balance.dig('5153')) || 0
+      end
+
+      def 期末未納都道府県民税
+        readable(@bs_data.dig('5153')) || 0
+      end
+
+      def 未納都道府県民税期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5153')
+        [readable(r[:credit]['5153'] || 0), readable(r[:debit]['5153'] || 0)]
+      end
+
+      def 都道府県民税仮払納付
+        [(@都道府県民税中間納付 - 確定都道府県住民税), 0].max
+      end
+
+      def 都道府県民税損金納付
+        [[確定都道府県住民税, 0].max, @都道府県民税中間納付].min
+      end
+
+      def 確定市民税
+        @税額.dig(:shimin, :kintou) - @税額.dig(:shimin, :houjinzei)
+      end
+
+      def 期首未納市民税
+        readable(@start_balance.dig('5154')) || 0
+      end
+
+      def 期末未納市民税
+        readable(@bs_data.dig('5154')) || 0
+      end
+
+      def 未納市民税期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5154')
+        [readable(r[:credit]['5154'] || 0), readable(r[:debit]['5154'] || 0)]
+      end
+
+      def 市民税仮払納付
+        [0, (@市民税中間納付 - 確定市民税)].max
+      end
+
+      def 市民税損金納付
+        [@市民税中間納付, [確定市民税, 0].max].min
+      end
+
+      def 別表五一期首差引金額
+        期首繰越損益 + 期首納税充当金 - 期首未納法人税 - 期首未納都道府県民税 - 期首未納市民税
+      end
+
+      def 別表五一期末差引金額
+        期末繰越損益 + 期末納税充当金 - 期末未納法人税 - 期末未納都道府県民税 - 期末未納市民税
+      end
+
+      def 別表五一期中減差引金額
+        期首繰越損益 + @納税充当金期中減 - @法人税期中減 - @都道府県民税期中減 - @市民税期中減
+      end
+
+      def 別表五一期中増差引金額
+        期末繰越損益 + @納税充当金期中増 - @法人税期中増 - @都道府県民税期中増 - @市民税期中増
+      end
+
+      def 期末未収税金(code)
+        readable((@bs_data[code] || 0) * -1)
+      end
+
+      def 別表七各期青色損失
+        tags = @繰越損失管理.records
+                 .filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
+                 .map do |record|
+          deduction = record['decrease']&.filter{ |r| r['date'] >= @start_date }&.dig(0, 'val') || 0
+          next if deduction == 0 && record['amount'] == 0
+
+          %Q(<MCB00110>
+          <MCB00120>
+          #{render_attr('MCB00130', etax_date(record['start_date']))}
+          #{render_attr('MCB00140', etax_date(record['end_date']))}
+          </MCB00120>
+          <MCB00150>
+            <MCB00160><kubun_CD>1</kubun_CD></MCB00160>
+          </MCB00150>
+          #{render_attr('MCB00190', deduction + record['amount'])}
+          #{render_attr('MCB00200', deduction)}
+          #{render_attr('MCB00210', record['amount'])}
+          </MCB00110)
+        end
+        tags.compact.join("\n")
+      end
+
+      def 期首資本金
+        readable(@start_balance.dig('911')) || 0
+      end
+
+      def 期末資本金
+        readable(@bs_data.dig('911')) || 0
+      end
+
+      def 別表五一期首資本
+        期首資本金
+      end
+
+      def 別表五一期末資本
+        期末資本金
+      end
+
+      def 期首未納消費税
+        readable(@start_balance.dig('516')) || 0
+      end
+
+      def 期末未納消費税
+        readable(@bs_data.dig('516')) || 0
+      end
+
+      def 未納消費税期中増減
+        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '516')
+        [readable(r[:credit]['516'] || 0), readable(r[:debit]['516'] || 0)]
+      end
+
+      def 概況月(idx)
+        @start_date.next_month(idx).month
+      end
+
+      def 概況月売上(idx)
+        gaikyo_month(idx, 'A0')
+      end
+
+      def 概況月仕入(idx)
+        gaikyo_month(idx, 'B11') + gaikyo_month(idx, 'B12')
+      end
+
+      def 概況月人件費(idx)
+        gaikyo_month(idx, 'C11') + gaikyo_month(idx, 'C12') + gaikyo_month(idx, 'C13') + gaikyo_month(idx, 'C14')
+      end
+
+      def 概況月外注費(idx)
+        gaikyo_month(idx, 'C10')
+      end
+
+      def 概況月源泉徴収(idx)
+        target = @start_date.next_month(idx)
+        readable(LucaBook::State.gross(target.year, target.month, code: '5191')[:credit]['5191'] || 0)
+        + readable(LucaBook::State.gross(target.year, target.month, code: '5193')[:credit]['5193'] || 0)
+      end
+
+      def 概況源泉徴収
+        readable(LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5191')[:credit]['5191'] || 0)
+        + readable(LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5193')[:credit]['5193'] || 0)
+      end
+
+      def gaikyo(code)
+        case code
+        when /^[0-9]/
+          readable(@bs_data.dig(code) || 0)
+        when /^[A-H]/
+          readable(@pl_data.dig(code) || 0)
+        else
+          raise 'invalid code supplied'
+        end
+      end
+
+      def gaikyo_month(index, code)
+        readable(@monthly.dig(index, code) || 0)
+      end
+
+      def lib_path
+        __dir__
+      end
+    end
+  end
+end