luca-jp 0.1.1 → 0.1.6

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@@ -0,0 +1,102 @@
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+ # frozen_string_literal: true
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+
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+ require 'date'
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+ require 'pathname'
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+ require 'yaml'
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+ require 'luca_book'
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+ require 'luca_support/config'
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+
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+ module Luca
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+ module Jp
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+ # 青色申告に基く繰越損失の計算
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+ #
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+ class Sonshitsu
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+ # 当期控除額
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+ attr_reader :deduction
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+ # 控除後所得
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+ attr_reader :profit
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+ # 各期繰越損失
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+ attr_reader :records
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+
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+ def initialize(records, date)
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+ @records = records
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+ @report_date = date
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+ net_amount
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+ @deduction = 0
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+ @profit = 0
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+ end
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+
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+ # sonshitsu format is as bellows:
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+ #
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+ # - start_date: 2020-01-01
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+ # end_date: 2020-12-31
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+ # increase: 1000000
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+ # - start_date: 2021-01-01
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+ # end_date: 2021-12-31
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+ # decrease: 800000
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+ #
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+ def self.load(this_year)
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+ records = if File.exist?(record_file)
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+ YAML.load_file(record_file)
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+ .filter { |record| record['start_date'] > this_year.prev_year(11) && record['end_date'] < this_year }
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+ .sort { |a, b| a['start_date'] <=> b['start_date'] }
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+ else
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+ []
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+ end
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+ new(records, this_year)
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+ end
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+
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+ def save
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+ File.open(self.class.record_file, 'w') { |f| f.puts YAML.dump(@records)}
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+ self
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+ end
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+
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+ def update(profit_or_loss)
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+ return self if profit_or_loss == 0
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+
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+ if profit_or_loss < 0
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+ start_date, end_date = LucaBook::Util.current_fy(@report_date)
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+ @records << {
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+ 'start_date' => start_date,
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+ 'end_date' => end_date,
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+ 'increase' => profit_or_loss.abs
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+ }
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+ @profit = profit_or_loss
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+ return self
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+ end
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+
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+ @records.each do |record|
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+ next if profit_or_loss <= 0
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+ next if record['amount'] <= 0
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+
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+ decrease_amount = [record['amount'], profit_or_loss].min
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+ record['decrease'] ||= []
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+ record['decrease'] << { 'date' => @report_date, 'val' => decrease_amount }
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+ record['amount'] -= decrease_amount
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+ profit_or_loss -= decrease_amount
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+ @deduction += decrease_amount
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+ end
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+ @profit = profit_or_loss
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+ self
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+ end
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+
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+ def net_amount
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+ @records.each do |record|
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+ record['amount'] = record['increase'] - past_decreased(record['decrease'])
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+ record['decrease'] = record['decrease']&.reject { |decrease_record| decrease_record['date'] > @report_date.prev_year }
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+ end
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+ end
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+
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+ def past_decreased(decrease_records)
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+ return 0 if decrease_records.nil?
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+
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+ decrease_records.filter { |record| record['date'] <= @report_date.prev_year }
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+ .map { |record| record['val'] }.sum || 0
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+ end
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+
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+ def self.record_file
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+ Pathname(LucaSupport::PJDIR) / 'data' / 'balance' / 'sonshitsu.yml'
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+ end
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+ end
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+ end
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+ end
@@ -12,6 +12,7 @@ module Luca
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  module Jp
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  class Syouhizei < LucaBook::State
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  include LucaSupport::View
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+ include Luca::Jp::ItPart
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  include Luca::Jp::Util
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  @dirname = 'journals'
@@ -23,18 +24,18 @@ module Luca
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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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+ @company = CGI.escapeHTML(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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+ @みなし仕入税額 = (@tax_amount * みなし仕入率(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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+ @中間納付額 = 消費税中間納付額
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+ @地方税中間納付額 = 地方消費税中間納付額
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  if export
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  {
@@ -119,7 +120,7 @@ module Luca
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  end
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  def 事業区分
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- tags = case LucaSupport::CONFIG.dig('jp', 'syouhizei_kubun')
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+ tags = case config.dig('jp', 'syouhizei_kubun')
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  when 1
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  ['ABL00030', 'ABL00040', 'ABL00050']
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  when 2
@@ -44,11 +44,13 @@
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  <%= render_attr('BGB00200', @法人税中間納付) %>
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  <%= render_attr('BGB00210', 納付税額(@確定法人税額, @法人税中間納付)) %>
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  <BGB00320>
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- <%= render_attr('BGB00340', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
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+ <%= render_attr('BGB00340', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
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  <BGB00380>
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  <%= render_attr('BGB00400', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
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  </BGB00380>
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  </BGB00320>
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+ <%= render_attr('BGB00460', 当期控除計) %>
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+ <%= render_attr('BGB00470', 翌期繰越損失 + 当期繰越損失) %>
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  </BGB00000>
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  <BGC00000>
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  <BGC00010>
@@ -11,14 +11,29 @@
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  <%= render_attr('ARB00020', @当期純損益) %>
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  </ARB00000>
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  <ARC00000>
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+ <ARC00010>
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+ <%= render_attr('ARC00020', 法人税損金納付額 + 法人税仮払納付額) %>
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+ <%= render_attr('ARC00030', 法人税損金納付額 + 法人税仮払納付額) %>
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+ </ARC00010>
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+ <ARC00040>
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+ <%= 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)) %>
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+ <%= 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)) %>
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+ </ARC00040>
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  <ARC00100>
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- <%= render_attr('ARC00110', @法人税等) %>
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- <%= render_attr('ARC00120', @法人税等) %>
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+ <%= 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 - 事業税損金納付)) %>
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+ <%= 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 - 事業税損金納付)) %>
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  </ARC00100>
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  <%= 別表四還付事業税 %>
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+ <% if (@当期還付法人税 + @当期還付都道府県住民税 + @当期還付市民税) > 0 %>
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+ <ARC00220>
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+ <%= render_attr('ARC00230', '前期仮払税金否認') %>
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+ <%= render_attr('ARC00240', (@当期還付法人税 + @当期還付都道府県住民税 + @当期還付市民税)) %>
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+ <%= render_attr('ARC00250', (@当期還付法人税 + @当期還付都道府県住民税 + @当期還付市民税)) %>
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+ </ARC00220>
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+ <% end %>
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  <ARC00325>
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- <%= render_attr('ARC00330', @法人税等 + @還付事業税) %>
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- <%= render_attr('ARC00340', @法人税等 + @還付事業税) %>
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+ <%= render_attr('ARC00330', @法人税等 + @当期還付事業税 + 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) %>
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+ <%= render_attr('ARC00340', @法人税等 + @当期還付事業税 + 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) %>
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  </ARC00325>
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  </ARC00000>
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  <ARD00000>
@@ -26,9 +41,20 @@
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  <%= render_attr('ARD00050', @納付事業税) %>
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  <%= render_attr('ARD00060', @納付事業税) %>
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  </ARD00040>
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+ <ARD00100>
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+ <%= render_attr('ARD00110', @当期還付法人税 + @当期還付都道府県住民税 + @当期還付市民税) %>
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+ <%= render_attr('ARD00120', @当期還付法人税 + @当期還付都道府県住民税 + @当期還付市民税) %>
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+ </ARD00100>
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+ <% 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 %>
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+ <ARD00215>
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+ <%= render_attr('ARD00220', '仮払税金認定損') %>
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+ <%= 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)) %>
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+ <%= 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)) %>
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+ </ARD00215>
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+ <% end %>
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  <ARD00280>
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- <%= render_attr('ARD00290', @納付事業税) %>
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- <%= render_attr('ARD00300', @納付事業税) %>
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+ <%= 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)) %>
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+ <%= 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)) %>
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  </ARD00280>
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  </ARD00000>
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  <ARE00000>
@@ -47,8 +73,12 @@
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  <%= render_attr('ARS00010', @別表四調整所得) %>
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  <%= render_attr('ARS00020', @別表四調整所得) %>
49
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  </ARS00000>
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+ <ART00000>
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+ <%= render_attr('ART00010', @繰越損失管理.deduction) %>
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+ <%= render_attr('ART00020', @繰越損失管理.deduction) %>
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+ </ART00000>
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  <ARV00000>
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- <%= render_attr('ARV00010', @別表四調整所得) %>
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- <%= render_attr('ARV00020', @別表四調整所得) %>
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+ <%= render_attr('ARV00010', @別表四調整所得 - @繰越損失管理.deduction) %>
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+ <%= render_attr('ARV00020', @別表四調整所得 - @繰越損失管理.deduction) %>
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  </ARV00000>
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  </HOA420>
@@ -7,6 +7,10 @@
7
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  <ICA00040 IDREF="NOZEISHA_NM"/>
8
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  </ICA00000>
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  <ICB00000>
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+ <%= 別表五一仮払税金 %>
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+ <%= 別表五一還付法人税 %>
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+ <%= 別表五一還付都道府県住民税 %>
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+ <%= 別表五一還付市民税 %>
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14
  <ICB00400>
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  <%= render_attr('ICB00410', 期首繰越損益) %>
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  <ICB00420>
@@ -21,15 +25,16 @@
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  <%= render_attr('ICB00490', @納税充当金期中減) %>
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  <%= render_attr('ICB00500', @納税充当金期中増) %>
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  </ICB00480>
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- <%= render_attr('ICB00510', 期末納税充当金) %>
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+ <%= render_attr('ICB00510', @納税充当金期中増) %>
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  </ICB00460>
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  <ICB00520>
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  <ICB00530>
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  <%= render_attr('ICB00540', 期首未納法人税) %>
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  <ICB00550>
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- <%= render_attr('ICB00560', @法人税期中減) %>
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+ <%= render_attr('ICB00560', @法人税期中減 + @翌期還付法人税) %>
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  <ICB00570>
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- <%= render_attr('ICB00590', @法人税期中増) %>
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+ <%= render_attr('ICB00580', @法人税中間納付 + @地方法人税中間納付) %>
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+ <%= render_attr('ICB00590', 期末未納法人税) %>
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  </ICB00570>
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  </ICB00550>
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  <%= render_attr('ICB00610', 期末未納法人税) %>
@@ -37,9 +42,10 @@
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  <ICB00620>
38
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  <%= render_attr('ICB00630', 期首未納都道府県民税) %>
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  <ICB00640>
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- <%= render_attr('ICB00650', @都道府県民税期中減) %>
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+ <%= render_attr('ICB00650', @都道府県民税期中減 + @翌期還付都道府県住民税) %>
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  <ICB00660>
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- <%= render_attr('ICB00680', @都道府県民税期中増) %>
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+ <%= render_attr('ICB00670', @都道府県民税中間納付) %>
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+ <%= render_attr('ICB00680', 期末未納都道府県民税) %>
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  </ICB00660>
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  </ICB00640>
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  <%= render_attr('ICB00700', 期末未納都道府県民税) %>
@@ -47,9 +53,10 @@
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  <ICB00710>
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  <%= render_attr('ICB00720', 期首未納市民税) %>
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  <ICB00730>
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- <%= render_attr('ICB00740', @市民税期中減) %>
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+ <%= render_attr('ICB00740', @市民税期中減 + @翌期還付市民税) %>
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  <ICB00750>
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- <%= render_attr('ICB00770', @市民税期中増) %>
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+ <%= render_attr('ICB00760', @市民税中間納付) %>
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+ <%= render_attr('ICB00770', 期末未納市民税) %>
53
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  </ICB00750>
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  </ICB00730>
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  <%= render_attr('ICB00790', 期末未納市民税) %>
@@ -10,18 +10,37 @@
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  <IEB00010>
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11
  <%= render_attr('IEB00020', etax_date(@start_date.prev_year)) %>
12
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  <%= render_attr('IEB00030', etax_date(@end_date.prev_year)) %>
13
+ <%= render_attr('IEB00040', @当期還付法人税 * -1) %>
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  <%= render_attr('IEB00050', 期首未納法人税) %>
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  <IEB00060>
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  <IEB00070>
16
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  <%= render_attr('IEB00090', @法人税期中減) %>
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  </IEB00070>
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+ <IEB00100>
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+ <%= render_attr('IEB00110', @当期還付法人税 * -1) %>
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+ </IEB00100>
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  </IEB00060>
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  <%= render_attr('IEB00160', 期首未納法人税 - @法人税期中減) %>
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  </IEB00010>
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  <IEB00170>
26
+ <% if @法人税中間納付 > 0 %>
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+ <IEB00180>
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+ <%= render_attr('IEB00190', @法人税中間納付 + @地方法人税中間納付) %>
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+ <IEB00200>
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+ <IEB00240>
31
+ <%= render_attr('IEB00260', 法人税仮払納付額) %>
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+ </IEB00240>
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+ <IEB00270>
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+ <%= render_attr('IEB00290', 法人税損金納付額) %>
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+ </IEB00270>
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+ </IEB00200>
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+ <%= render_attr('IEB00300', (@法人税中間納付 + @地方法人税中間納付 - 法人税仮払納付額 - 法人税損金納付額)) %>
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+ </IEB00180>
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+ <% end %>
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  <IEB00310>
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- <%= render_attr('IEB00320', @法人税期中増) %>
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+ <%= render_attr('IEB00320', (@確定法人税額 + @確定地方法人税額 - @法人税中間納付 - @地方法人税中間納付)) %>
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  <IEB00330>
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+ <%= render_attr('IEB00340', @翌期還付法人税 * -1) %>
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  <%= render_attr('IEB00350', 期末未納法人税) %>
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  </IEB00330>
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  </IEB00310>
@@ -33,8 +52,16 @@
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52
  <IEB00410>
34
53
  <%= render_attr('IEB00430', @法人税期中減) %>
35
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  </IEB00410>
55
+ <IEB00440>
56
+ <%= render_attr('IEB00450', @当期還付法人税 * -1) %>
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+ <%= render_attr('IEB00460', 法人税仮払納付額) %>
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+ </IEB00440>
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+ <IEB00470>
60
+ <%= render_attr('IEB00490', 法人税損金納付額) %>
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+ </IEB00470>
36
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  </IEB00400>
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  <IEB00500>
64
+ <%= render_attr('IEB00510', @翌期還付法人税 * -1) %>
38
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  <%= render_attr('IEB00520', 期末未納法人税) %>
39
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  </IEB00500>
40
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  </IEB00360>
@@ -43,18 +70,35 @@
43
70
  <IEC00010>
44
71
  <%= render_attr('IEC00020', etax_date(@start_date.prev_year)) %>
45
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  <%= render_attr('IEC00030', etax_date(@end_date.prev_year)) %>
73
+ <%= render_attr('IEC00040', @当期還付都道府県住民税 * -1) %>
46
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  <%= render_attr('IEC00050', 期首未納都道府県民税) %>
47
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  <IEC00060>
48
76
  <IEC00070>
49
77
  <%= render_attr('IEC00090', @都道府県民税期中減) %>
50
78
  </IEC00070>
79
+ <IEC00100>
80
+ <%= render_attr('IEC00110', @当期還付都道府県住民税 * -1) %>
81
+ </IEC00100>
51
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  </IEC00060>
52
83
  <%= render_attr('IEC00160', 期首未納都道府県民税 - @都道府県民税期中減) %>
53
84
  </IEC00010>
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  <IEC00170>
86
+ <IEC00310>
87
+ <%= render_attr('IEC00320', @都道府県民税中間納付) %>
88
+ <IEC00330>
89
+ <IEC00370>
90
+ <%= render_attr('IEC00390', 都道府県民税仮払納付) %>
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+ </IEC00370>
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+ <IEC00400>
93
+ <%= render_attr('IEC00420', 都道府県民税損金納付) %>
94
+ </IEC00400>
95
+ </IEC00330>
96
+ <%= render_attr('IEC00430', (@都道府県民税中間納付 - 都道府県民税仮払納付 - 都道府県民税損金納付)) %>
97
+ </IEC00310>
55
98
  <IEC00440>
56
- <%= render_attr('IEC00450', @都道府県民税期中増) %>
99
+ <%= render_attr('IEC00450', (確定都道府県住民税 - @都道府県民税中間納付)) %>
57
100
  <IEC00460>
101
+ <%= render_attr('IEC00470', @翌期還付都道府県住民税 * -1) %>
58
102
  <%= render_attr('IEC00480', 期末未納都道府県民税) %>
59
103
  </IEC00460>
60
104
  </IEC00440>
@@ -66,8 +110,16 @@
66
110
  <IEC00540>
67
111
  <%= render_attr('IEC00560', @都道府県民税期中減) %>
68
112
  </IEC00540>
113
+ <IEC00570>
114
+ <%= render_attr('IEC00580', @当期還付都道府県住民税 * -1) %>
115
+ <%= render_attr('IEC00590', 都道府県民税仮払納付) %>
116
+ </IEC00570>
117
+ <IEC00600>
118
+ <%= render_attr('IEC00620', 都道府県民税損金納付) %>
119
+ </IEC00600>
69
120
  </IEC00530>
70
121
  <IEC00630>
122
+ <%= render_attr('IEC00640', @翌期還付都道府県住民税 * -1) %>
71
123
  <%= render_attr('IEC00650', 期末未納都道府県民税) %>
72
124
  </IEC00630>
73
125
  </IEC00490>
@@ -76,18 +128,35 @@
76
128
  <IED00010>
77
129
  <%= render_attr('IED00020', etax_date(@start_date.prev_year)) %>
78
130
  <%= render_attr('IED00030', etax_date(@end_date.prev_year)) %>
131
+ <%= render_attr('IED00040', @当期還付市民税 * -1) %>
79
132
  <%= render_attr('IED00050', 期首未納市民税) %>
80
133
  <IED00060>
81
134
  <IED00070>
82
135
  <%= render_attr('IED00090', @市民税期中減) %>
83
136
  </IED00070>
137
+ <IED00100>
138
+ <%= render_attr('IED00110', @当期還付市民税 * -1) %>
139
+ </IED00100>
84
140
  </IED00060>
85
141
  <%= render_attr('IED00160', 期首未納市民税 - @市民税期中減) %>
86
142
  </IED00010>
87
143
  <IED00170>
144
+ <IED00180>
145
+ <%= render_attr('IED00190', @市民税中間納付) %>
146
+ <IED00200>
147
+ <IED00240>
148
+ <%= render_attr('IED00260', 市民税仮払納付) %>
149
+ </IED00240>
150
+ <IED00270>
151
+ <%= render_attr('IED00290', 市民税損金納付) %>
152
+ </IED00270>
153
+ </IED00200>
154
+ <%= render_attr('IED00300', (@市民税中間納付 - 市民税仮払納付 - 市民税損金納付)) %>
155
+ </IED00180>
88
156
  <IED00310>
89
- <%= render_attr('IED00320', @市民税期中増) %>
157
+ <%= render_attr('IED00320', (確定市民税 - @市民税中間納付)) %>
90
158
  <IED00330>
159
+ <%= render_attr('IED00340', @翌期還付市民税 * -1) %>
91
160
  <%= render_attr('IED00350', 期末未納市民税) %>
92
161
  </IED00330>
93
162
  </IED00310>
@@ -99,8 +168,16 @@
99
168
  <IED00410>
100
169
  <%= render_attr('IED00430', @市民税期中減) %>
101
170
  </IED00410>
171
+ <IED00440>
172
+ <%= render_attr('IED00450', @当期還付市民税 * -1) %>
173
+ <%= render_attr('IED00460', 市民税仮払納付) %>
174
+ </IED00440>
175
+ <IED00470>
176
+ <%= render_attr('IED00490', 市民税損金納付) %>
177
+ </IED00470>
102
178
  </IED00400>
103
179
  <IED00500>
180
+ <%= render_attr('IED00510', @翌期還付市民税 * -1) %>
104
181
  <%= render_attr('IED00520', 期末未納市民税) %>
105
182
  </IED00500>
106
183
  </IED00360>
@@ -109,31 +186,40 @@
109
186
  <IEE00010>
110
187
  <%= render_attr('IEE00020', etax_date(@start_date.prev_year)) %>
111
188
  <%= render_attr('IEE00030', etax_date(@end_date.prev_year)) %>
112
- <%= render_attr('IEE00040', 期首未納事業税) %>
189
+ <%= render_attr('IEE00050', @事業税期首残高) %>
113
190
  <IEE00060>
114
191
  <IEE00070>
115
192
  <%= render_attr('IEE00090', @事業税期中減) %>
116
193
  </IEE00070>
194
+ <IEE00100>
195
+ <%= render_attr('IEE00110', @当期還付事業税 * -1) %>
196
+ </IEE00100>
117
197
  </IEE00060>
118
198
  <%= render_attr('IEE00160', 期首未納事業税 - @事業税期中減) %>
119
199
  </IEE00010>
120
200
  <IEE00170>
121
- <%= render_attr('IEE00180', 当期事業税納付) %>
201
+ <%= render_attr('IEE00180', @事業税中間納付) %>
122
202
  <IEE00190>
203
+ <IEE00230>
204
+ <%= render_attr('IEE00250', @事業税中間納付 - 事業税損金納付) %>
205
+ </IEE00230>
123
206
  <IEE00260>
124
- <%= render_attr('IEE00280', 当期事業税納付) %>
207
+ <%= render_attr('IEE00280', 事業税損金納付) %>
125
208
  </IEE00260>
126
209
  </IEE00190>
127
210
  </IEE00170>
128
211
  <IEE00300>
129
- <%= render_attr('IEE00310', 期首未納事業税) %>
130
- <%= render_attr('IEE00320', 当期事業税納付) %>
212
+ <%= render_attr('IEE00320', @事業税期首残高 + @事業税中間納付) %>
131
213
  <IEE00330>
132
214
  <IEE00340>
133
215
  <%= render_attr('IEE00360', @事業税期中減) %>
134
216
  </IEE00340>
217
+ <IEE00370>
218
+ <%= render_attr('IEE00380', @当期還付事業税 * -1) %>
219
+ <%= render_attr('IEE00390', @事業税中間納付 - 事業税損金納付) %>
220
+ </IEE00370>
135
221
  <IEE00400>
136
- <%= render_attr('IEE00420', 当期事業税納付) %>
222
+ <%= render_attr('IEE00420', 当期事業税納付 + 事業税損金納付) %>
137
223
  </IEE00400>
138
224
  </IEE00330>
139
225
  <%= render_attr('IEE00430', 期首未納事業税 - @事業税期中減) %>
@@ -143,14 +229,21 @@
143
229
  <IEF00010>
144
230
  <IEF00300>
145
231
  <%= render_attr('IEF00310', '消費税') %>
146
- <%= render_attr('IEF00320', 期首未納消費税) %>
232
+ <%= render_attr('IEF00320', @消費税期首残高) %>
147
233
  <%= render_attr('IEF00330', @消費税期中増) %>
148
234
  <IEF00340>
149
235
  <IEF00350>
150
236
  <%= render_attr('IEF00370', @消費税期中減) %>
151
237
  </IEF00350>
238
+ <IEF00380>
239
+ <%= render_attr('IEF00390', @当期還付消費税 * -1) %>
240
+ <%= render_attr('IEF00400', @翌期還付消費税) %>
241
+ </IEF00380>
242
+ <IEF00410>
243
+ <%= render_attr('IEF00430', @消費税期中増 - 期末未納消費税) %>
244
+ </IEF00410>
152
245
  </IEF00340>
153
- <%= render_attr('IEF00440', 期末未納消費税) %>
246
+ <%= render_attr('IEF00440', @消費税期中増 - @消費税中間納付額) %>
154
247
  </IEF00300>
155
248
  <IEF00300>
156
249
  <%= render_attr('IEF00310', '印紙税等') %>
@@ -174,6 +267,6 @@
174
267
  <%= render_attr('IEG00100', @事業税期中減) %>
175
268
  <%= render_attr('IEG00180', @納税充当金期中減) %>
176
269
  </IEG00080>
177
- <%= render_attr('IEG00190', 期末納税充当金) %>
270
+ <%= render_attr('IEG00190', @納税充当金期中増) %>
178
271
  </IEG00000>
179
272
  </HOA522>