luca-jp 0.1.0 → 0.1.5

data/lib/luca/jp/sonshitsu.rb

@@ -0,0 +1,102 @@
+# frozen_string_literal: true
+
+require 'date'
+require 'pathname'
+require 'yaml'
+require 'luca_book'
+require 'luca_support/config'
+
+module Luca
+  module Jp
+    # 青色申告に基く繰越損失の計算
+    #
+    class Sonshitsu
+      # 当期控除額
+      attr_reader :deduction
+      # 控除後所得
+      attr_reader :profit
+      # 各期繰越損失
+      attr_reader :records
+
+      def initialize(records, date)
+        @records = records
+        @report_date = date
+        net_amount
+        @deduction = 0
+        @profit = 0
+      end
+
+      # sonshitsu format is as bellows:
+      #
+      #   - start_date: 2020-01-01
+      #     end_date: 2020-12-31
+      #     increase: 1000000
+      #   - start_date: 2021-01-01
+      #     end_date: 2021-12-31
+      #     decrease: 800000
+      #
+      def self.load(this_year)
+        records = if File.exist?(record_file)
+                    YAML.load_file(record_file)
+                      .filter { |record| record['start_date'] > this_year.prev_year(11) && record['end_date'] < this_year }
+                      .sort { |a, b| a['start_date'] <=> b['start_date'] }
+                 else
+                   []
+                 end
+        new(records, this_year)
+      end
+
+      def save
+        File.open(self.class.record_file, 'w') { |f| f.puts YAML.dump(@records)}
+        self
+      end
+
+      def update(profit_or_loss)
+        return self if profit_or_loss == 0
+
+        if profit_or_loss < 0
+          start_date, end_date = LucaBook::Util.current_fy(@report_date)
+          @records << {
+            'start_date' => start_date,
+            'end_date' => end_date,
+            'increase' => profit_or_loss.abs
+          }
+          @profit = profit_or_loss
+          return self
+        end
+
+        @records.each do |record|
+          next if profit_or_loss <= 0
+          next if record['amount'] <= 0
+
+          decrease_amount = [record['amount'], profit_or_loss].min
+          record['decrease'] ||= []
+          record['decrease'] << { 'date' => @report_date, 'val' => decrease_amount }
+          record['amount'] -= decrease_amount
+          profit_or_loss -= decrease_amount
+          @deduction += decrease_amount
+        end
+        @profit = profit_or_loss
+        self
+      end
+
+      def net_amount
+        @records.each do |record|
+          record['amount'] = record['increase'] - past_decreased(record['decrease'])
+          record['decrease'] = record['decrease']&.reject { |decrease_record| decrease_record['date'] > @report_date.prev_year }
+        end
+      end
+
+      def past_decreased(decrease_records)
+        return 0 if decrease_records.nil?
+
+        decrease_records.filter { |record| record['date'] <= @report_date.prev_year }
+          .map { |record| record['val'] }.sum || 0
+      end
+
+      def self.record_file
+        Pathname(LucaSupport::PJDIR) / 'data' / 'balance' / 'sonshitsu.yml'
+      end
+    end
+  end
+end

data/lib/luca/jp/syouhizei.rb

@@ -1,31 +1,113 @@
 # 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::ItPart
+      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(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(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 +118,32 @@ module Luca
           6 => 40
         }[事業区分]
       end
+
+      def 事業区分
+        tags = case 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>

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

@@ -0,0 +1,71 @@
+<HOA112 page="1" VR="2.0" id="HOA112" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <BGA00000>
+        <BGA00010 IDREF="TEISYUTSU_DAY"/>
+        <BGA00020 IDREF="ZEIMUSHO"/>
+        <BGA00030 IDREF="NOZEISHA_ADR"/>
+        <BGA00040 IDREF="NOZEISHA_TEL"/>
+        <BGA00050>
+            <BGA00060 IDREF="NOZEISHA_NM_KN"/>
+            <BGA00070 IDREF="NOZEISHA_NM"/>
+        </BGA00050>
+        <BGA00080 IDREF="NOZEISHA_BANGO"/>
+        <BGA00090>
+            <BGA00100 IDREF="DAIHYO_NM_KN"/>
+            <BGA00110 IDREF="DAIHYO_NM"/>
+        </BGA00090>
+        <BGA00120 IDREF="DAIHYO_ADR"/>
+        <BGA00140 IDREF="JIGYO_NAIYO"/>
+        <BGA00150 IDREF="SHIHON_KIN"/>
+        <BGA00210>
+            <BGA00220><kubun_CD>1</kubun_CD></BGA00220>
+            <BGA00230><kubun_CD>1</kubun_CD></BGA00230>
+            <BGA00240><kubun_CD>1</kubun_CD></BGA00240>
+            <BGA00250><kubun_CD>1</kubun_CD></BGA00250>
+            <BGA00260><kubun_CD>1</kubun_CD></BGA00260>
+        </BGA00210>
+        <%= render_attr('BGA00290', @概況売上) %>
+        <BGA00300><kubun_CD>1</kubun_CD></BGA00300>
+        <BGA00330>
+            <BGA00340 IDREF="JIGYO_NENDO_FROM"/>
+            <BGA00350 IDREF="JIGYO_NENDO_TO"/>
+        </BGA00330>
+        <BGA00360 IDREF="SHINKOKU_KBN"/>
+        <BGA00420 IDREF="KANPU_KINYUKIKAN"/>
+    </BGA00000>
+
+    <BGB00000>
+        <%= render_attr('BGB00010', 所得金額) %>
+        <%= render_attr('BGB00020', @法人税額) %>
+        <%= render_attr('BGB00040', @法人税額) %>
+        <BGB00120>
+            <%= render_attr('BGB00150', @法人税額) %>
+        </BGB00120>
+        <%= render_attr('BGB00190', @確定法人税額) %>
+        <%= render_attr('BGB00200', @法人税中間納付) %>
+        <%= render_attr('BGB00210', 納付税額(@確定法人税額, @法人税中間納付)) %>
+        <BGB00320>
+            <%= render_attr('BGB00340', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
+            <BGB00380>
+                <%= render_attr('BGB00400', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
+            </BGB00380>
+        </BGB00320>
+        <%= render_attr('BGB00460', 当期控除計) %>
+        <%= render_attr('BGB00470', 翌期繰越損失 + 当期繰越損失) %>
+    </BGB00000>
+    <BGC00000>
+        <BGC00010>
+            <BGC00020>
+                <%= render_attr('BGC00030', 中小企業の軽減税額 + 一般区分の税額) %>
+            </BGC00020>
+            <%= render_attr('BGC00050', @地方法人税課税標準) %>
+        </BGC00010>
+        <%= render_attr('BGC00060', @地方法人税額) %>
+        <%= render_attr('BGC00080', @地方法人税額) %>
+        <%= render_attr('BGC00120', @確定地方法人税額) %>
+        <%= render_attr('BGC00130', @地方法人税中間納付) %>
+        <%= render_attr('BGC00140', 納付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+        <BGC00150>
+            <%= render_attr('BGC00170', 中間還付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+        </BGC00150>
+    </BGC00000>
+</HOA112>

data/lib/luca/jp/templates/beppyo15.xml.erb

@@ -0,0 +1,30 @@
+<HOE200 page="1" VR="13.0" id="HOE200" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <EGA00000>
+        <EGA00010>
+            <EGA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <EGA00030 IDREF="JIGYO_NENDO_TO"/>
+        </EGA00010>
+        <EGA00040 IDREF="NOZEISHA_NM"/>
+    </EGA00000>
+    <%= render_attr('EGB00000', @交際費) %>
+    <EGC00000>
+        <%= render_attr('EGC00020', 12) %>
+        <%= render_attr('EGC00030', @限度額) %>
+    </EGC00000>
+    <EGD00000>
+        <%= render_attr('EGD00020', @限度額) %>
+    </EGD00000>
+    <%= render_attr('EGE00000', @不算入額) %>
+    <EGF00000>
+        <EGF00010>
+            <%= render_attr('EGF00020', @交際費) %>
+            <%= render_attr('EGF00030', 0) %>
+            <%= render_attr('EGF00040', @交際費) %>
+        </EGF00010>
+        <EGF00100>
+            <%= render_attr('EGF00110', @交際費) %>
+            <%= render_attr('EGF00120', 0) %>
+            <%= render_attr('EGF00130', @交際費) %>
+        </EGF00100>
+    </EGF00000>
+</HOE200>

data/lib/luca/jp/templates/beppyo2.xml.erb

@@ -0,0 +1,9 @@
+<HOA201 page="1" VR="4.0" id="HOA201" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <VAA00000>
+        <VAA00010>
+            <VAA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <VAA00030 IDREF="JIGYO_NENDO_TO"/>
+        </VAA00010>
+        <VAA00040 IDREF="NOZEISHA_NM"/>
+    </VAA00000>
+</HOA201>

data/lib/luca/jp/templates/beppyo4.xml.erb

@@ -0,0 +1,84 @@
+<HOA420 page="1" VR="19.0" id="HOA420" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <ARA00000>
+        <ARA00010>
+            <ARA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <ARA00030 IDREF="JIGYO_NENDO_TO"/>
+        </ARA00010>
+        <ARA00040 IDREF="NOZEISHA_NM"/>
+    </ARA00000>
+    <ARB00000>
+        <%= render_attr('ARB00010', @当期純損益) %>
+        <%= render_attr('ARB00020', @当期純損益) %>
+    </ARB00000>
+    <ARC00000>
+        <ARC00010>
+            <%= render_attr('ARC00020', 法人税損金納付額 + 法人税仮払納付額) %>
+            <%= render_attr('ARC00030', 法人税損金納付額 + 法人税仮払納付額) %>
+        </ARC00010>
+        <ARC00040>
+            <%= render_attr('ARC00050', (都道府県民税損金納付 + 市民税損金納付 + 都道府県民税仮払納付 + 市民税仮払納付)) %>
+            <%= render_attr('ARC00060', (都道府県民税損金納付 + 市民税損金納付 + 都道府県民税仮払納付 + 市民税仮払納付)) %>
+        </ARC00040>
+        <ARC00100>
+            <%= render_attr('ARC00110', (@法人税等 - 法人税損金納付額 - 都道府県民税損金納付 - 市民税損金納付)) %>
+            <%= render_attr('ARC00120', (@法人税等 - 法人税損金納付額 - 都道府県民税損金納付 - 市民税損金納付)) %>
+        </ARC00100>
+        <%= 別表四還付事業税 %>
+        <% if (@還付法人税 + @還付都道府県住民税 + @還付市民税) > 0 %>
+            <ARC00220>
+                <%= render_attr('ARC00230', '前期仮払税金否認') %>
+                <%= render_attr('ARC00240', (@還付法人税 + @還付都道府県住民税 + @還付市民税)) %>
+                <%= render_attr('ARC00250', (@還付法人税 + @還付都道府県住民税 + @還付市民税)) %>
+            </ARC00220>
+        <% end %>
+        <ARC00325>
+            <%= render_attr('ARC00330', @法人税等 + @還付事業税 + 法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付 + @還付法人税 + @還付都道府県住民税 + @還付市民税) %>
+            <%= render_attr('ARC00340', @法人税等 + @還付事業税 + 法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付 + @還付法人税 + @還付都道府県住民税 + @還付市民税) %>
+        </ARC00325>
+    </ARC00000>
+    <ARD00000>
+        <ARD00040>
+            <%= render_attr('ARD00050', @納付事業税) %>
+            <%= render_attr('ARD00060', @納付事業税) %>
+        </ARD00040>
+        <ARD00100>
+            <%= render_attr('ARD00110', @還付法人税 + @還付都道府県住民税 + @還付市民税) %>
+            <%= render_attr('ARD00120', @還付法人税 + @還付都道府県住民税 + @還付市民税) %>
+        </ARD00100>
+        <% if (法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付) > 0 %>
+            <ARD00215>
+                <%= render_attr('ARD00220', '仮払税金認定損') %>
+                <%= render_attr('ARD00230', (法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付)) %>
+                <%= render_attr('ARD00240', (法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付)) %>
+            </ARD00215>
+        <% end %>
+        <ARD00280>
+            <%= render_attr('ARD00290', (@納付事業税 + 法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付 + @還付法人税 + @還付都道府県住民税 + @還付市民税)) %>
+            <%= render_attr('ARD00300', (@納付事業税 + 法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付 + @還付法人税 + @還付都道府県住民税 + @還付市民税)) %>
+        </ARD00280>
+    </ARD00000>
+    <ARE00000>
+        <%= render_attr('ARE00010', @別表四調整所得) %>
+        <%= render_attr('ARE00020', @別表四調整所得) %>
+    </ARE00000>
+    <ARK00000>
+        <%= render_attr('ARK00010', @別表四調整所得) %>
+        <%= render_attr('ARK00020', @別表四調整所得) %>
+    </ARK00000>
+    <ARM00000>
+        <%= render_attr('ARM00010', @別表四調整所得) %>
+        <%= render_attr('ARM00020', @別表四調整所得) %>
+    </ARM00000>
+    <ARS00000>
+        <%= render_attr('ARS00010', @別表四調整所得) %>
+        <%= render_attr('ARS00020', @別表四調整所得) %>
+    </ARS00000>
+    <ART00000>
+        <%= render_attr('ART00010', @繰越損失管理.deduction) %>
+        <%= render_attr('ART00020', @繰越損失管理.deduction) %>
+    </ART00000>
+    <ARV00000>
+        <%= render_attr('ARV00010', @別表四調整所得 - @繰越損失管理.deduction) %>
+        <%= render_attr('ARV00020', @別表四調整所得 - @繰越損失管理.deduction) %>
+    </ARV00000>
+</HOA420>