luca-jp 0.1.3 → 0.1.8

data/lib/luca/jp/chihouzei.rb

@@ -24,8 +24,9 @@ module Luca
         @issue_date = Date.today
         @company = CGI.escapeHTML(config.dig('company', 'name'))
         @software = 'LucaJp'
-        @jimusho_code = config.dig('jp', 'eltax', 'jimusho_code')
-        @jimusho_name = '都税事務所長'
+        @jimusho_code = eltax_config('jimusho_code')
+        @jimusho_name = eltax_config('jimusho_name')
+        @app_version = eltax_config('app_version')
 
         @税額 = 税額計算
         @均等割 = @税額.dig(:kenmin, :kintou)
@@ -62,9 +63,9 @@ module Luca
         else
           @procedure_code = 'R0102100'
           @procedure_name = '法人都道府県民税・事業税・特別法人事業税又は地方法人特別税　確定申告'
-          @form_sec = ['R0102AA190', 'R0102AG120'].map{ |c| form_attr(c) }.join('')
-          @user_inf = render_erb(search_template('el-userinf.xml.erb'))
-          @form_data = [第六号, 別表四三].join("\n")
+          @form_sec = ['R0102AA190', 'R0102AG120', 別表九フォーム].compact.map{ |c| form_attr(c) }.join('')
+          @user_inf = render_erb(search_template('eltax-userinf.xml.erb'))
+          @form_data = [第六号, 別表四三, 別表九].compact.join("\n")
           render_erb(search_template('eltax.xml.erb'))
         end
       end
@@ -81,22 +82,22 @@ module Luca
               item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
             end
             if dat[:chukan] > dat[:zeigaku]
-              item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
+              item['debit'] << { 'label' => '未収地方事業税', 'amount' => dat[:chukan] - dat[:zeigaku] }
             else
               item['credit'] << { 'label' => '未払地方事業税', 'amount' => dat[:zeigaku] - dat[:chukan] }
             end
-            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
+            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
           end
           records[:juminzei].each do |k, dat|
             if dat[:chukan] > 0
               item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
             end
             if dat[:chukan] > dat[:zeigaku]
-              item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chukan] - dat[:zeigaku] }
+              item['debit'] << { 'label' => '未収都道府県住民税', 'amount' => dat[:chukan] - dat[:zeigaku] }
             else
               item['credit'] << { 'label' => '未払都道府県民税', 'amount' => dat[:zeigaku] - dat[:chukan] }
             end
-            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] }
+            item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
           end
           item['x-editor'] = 'LucaJp'
           res << item
@@ -105,6 +106,7 @@ module Luca
       end
 
       def 第六号
+        @資本金準備金 = eltax_config('shihon') || it_part_config('shihon_kin')
         render_erb(search_template('el-no6.xml.erb'))
       end
 
@@ -113,19 +115,76 @@ module Luca
         render_erb(search_template('el-no6-43.xml.erb'))
       end
 
+      def 別表九フォーム
+        return nil if @繰越損失管理.records.length == 0
+
+        'R0102AM190'
+      end
+
+      def 別表九
+        return nil if @繰越損失管理.records.length == 0
+
+        render_erb(search_template('el-no6-9.xml.erb'))
+      end
+
       private
 
       def 法人税割課税標準
-        national_tax = Luca::Jp::Aoiro.range(@start_date.year, @start_date.month, @end_date.year, @end_date.month).kani(export: true)
-        (national_tax[:kokuzei][:zeigaku] / 1000).floor * 1000
+        (@税額.dig(:houjin, :kokuzei) / 1000).floor * 1000
       end
 
       def 事業税中間納付
         @所得割中間納付
       end
 
+      # TODO: 損失の区分
+      #
+      def 別表九各期青色損失
+        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(<AMB00200>
+          <AMB00210>#{etax_date(@start_date)}</AMB00210>
+          <AMB00220>#{etax_date(@end_date)}</AMB00220>
+          <AMB00225 />
+          #{render_attr('AMB00230', deduction + record['amount'])}
+          #{render_attr('AMB00240', deduction)}
+          #{render_attr('AMB00250', record['amount'])}
+          </AMB00200>)
+        end
+        return tags.compact.join("\n") if tags.length > 0
+
+        %Q(<AMB00200>
+        <AMB00210><gen:era /><gen:yy /><gen:mm /><gen:dd /></AMB00210>
+        <AMB00220><gen:era /><gen:yy /><gen:mm /><gen:dd /></AMB00220>
+        <AMB00225 />
+        <AMB00230 />
+        <AMB00240 />
+        <AMB00250 />
+        </AMB00200>)
+      end
+
+     def eltax_kouza
+       items = it_part_config('kanpu_kinyukikan').split('-')
+       %Q(<gen:kubun_CD />
+       <gen:kinyukikan_NM>#{items[0]}</gen:kinyukikan_NM>
+          <gen:shiten_NM>#{items[1]}</gen:shiten_NM>
+       <gen:kinyukikan_CD />
+       <gen:shiten_CD />
+       <gen:yokin>1</gen:yokin>
+          <gen:koza>#{items[3]}</gen:koza>)
+     end
+
       def form_attr(code)
-        "<FORM_ATTR><FORM_ID>#{code}</FORM_ID><FORM_NAME></FORM_NAME><FORM_FILE_NAME></FORM_FILE_NAME><FORM_XSL_NAME></FORM_XSL_NAME></FORM_ATTR>"
+        name = {
+          'R0102AA' => '中間・確定申告書',
+          'R0102AG' => '均等割額の計算に関する明細書',
+          'R0102AM' => '欠損金額等及び災害損失金の控除明細書'
+        }[code[0,7]]
+        "<FORM_ATTR><FORM_ID>#{code}</FORM_ID><FORM_NAME>#{name}</FORM_NAME><FORM_FILE_NAME></FORM_FILE_NAME><FORM_XSL_NAME></FORM_XSL_NAME></FORM_ATTR>"
       end
 
       def karibarai_label(key)
@@ -140,7 +199,7 @@ module Luca
           '仮払地方税資本割'
         when :fukakachi
           '仮払地方税付加価値割'
-        when :hojinzei
+        when :houjinzei
           '仮払地方税法人税割'
         when :kinto
           '仮払地方税均等割'

data/lib/luca/jp/common.rb

@@ -31,6 +31,8 @@ module Luca
 
       def 中小企業の軽減税率対象所得(所得 = nil)
         所得 ||= 所得金額
+        return 0 if 所得 <= 0
+
         if 所得 >= 8_000_000
           8_000_000
         elsif 所得 < 0
@@ -41,11 +43,13 @@ module Luca
       end
 
       def 中小企業の軽減税額(所得 = nil)
-        中小企業の軽減税率対象所得(所得) * 15 / 100
+          中小企業の軽減税率対象所得(所得) * 15 / 100
       end
 
       def 中小企業の軽減税率対象を超える所得(所得 = nil)
         所得 ||= 所得金額
+        return 0 if 所得 <= 0
+
         if 所得 <= 8_000_000
           0
         else
@@ -61,15 +65,48 @@ module Luca
         (地方法人税課税標準 * 10.3 / 100).to_i
       end
 
+      # 繰越損失適用後の所得金額
+      #
+      def 所得金額
+        @繰越損失管理 = Sonshitsu.load(@end_date).update(当期所得金額).save if @繰越損失管理.nil?
+        @繰越損失管理.profit
+      end
+
       # 税引前当期利益をもとに計算
       # 消費税を租税公課に計上している場合、控除済みの金額
-      # 未払/未収事業税は精算時に認識
+      # 未払事業税は精算時に認識
       #
-      def 所得金額
+      def 当期所得金額
         _, 納付事業税 = 未納事業税期中増減
-        LucaSupport::Code.readable(@pl_data.dig('GA') - 納付事業税 + 還付事業税)
+        LucaSupport::Code.readable(@pl_data.dig('GA') - 納付事業税)
+      end
+
+      # -----------------------------------------------------
+      # :section: 繰越損失の計算
+      # -----------------------------------------------------
+
+      def 期首繰越損失
+        @繰越損失管理.records
+          .filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
+          .inject(0) { |sum, record| sum + (record['amount'] || 0) }
+      end
+
+      def 当期控除計
+        @繰越損失管理.deduction
+      end
+
+      def 翌期繰越損失
+        @繰越損失管理.records
+          .filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
+          .inject(0) { |sum, record| sum + (record['amount'] || 0) }
+      end
+
+      def 当期繰越損失
+        @繰越損失管理.records
+          .filter { |record| record['start_date'] == @start_date }.dig(0, 'increase') || 0
       end
 
+
       # -----------------------------------------------------
       # :section: 地方税額の計算
       # -----------------------------------------------------
@@ -97,6 +134,8 @@ module Luca
 
       def 所得400万以下(所得 = nil)
         所得 ||= 所得金額
+        return 0 if 所得 < 0
+
         if 所得 >= 4_000_000
           4_000_000
         else
@@ -110,6 +149,8 @@ module Luca
 
       def 所得800万以下(所得 = nil)
         所得 ||= 所得金額
+        return 0 if 所得 < 0
+
         if 所得 <= 4_000_000
           0
         elsif 所得 >= 8_000_000
@@ -125,6 +166,8 @@ module Luca
 
       def 所得800万超(所得 = nil)
         所得 ||= 所得金額
+        return 0 if 所得 < 0
+
         if 所得 <= 8_000_000
           0
         else
@@ -161,12 +204,25 @@ module Luca
       end
 
       def 還付事業税
-        LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '1504')[:credit]
+        refund_tax('1504')
       end
 
       def 未納事業税期中増減
         r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5152')
-        [LucaSupport::Code.readable(r[:credit] || 0), LucaSupport::Code.readable(r[:debit] || 0)]
+        [LucaSupport::Code.readable(r[:credit]['5152'] || 0), LucaSupport::Code.readable(r[:debit]['5152'] || 0)]
+      end
+
+
+      # -----------------------------------------------------
+      # :section: 消費税の計算
+      # -----------------------------------------------------
+
+      def 消費税中間納付額
+        prepaid_tax('185B')
+      end
+
+      def 地方消費税中間納付額
+        prepaid_tax('185C')
       end
     end
   end

data/lib/luca/jp/it_part.rb

@@ -24,7 +24,7 @@ module Luca
         entries << %Q(<TETSUZUKI ID="TETSUZUKI"><procedure_CD>#{@procedure_code}</procedure_CD><procedure_NM>#{@procedure_name}</procedure_NM></TETSUZUKI>)
         entries.concat([jigyo_nendo_from, jigyo_nendo_to, kazei_kikan_from, kazei_kikan_to])
         entries << render_it_tag('keiri_sekininsha')
-        entries << '<SHINKOKU_KBN ID="SHINKOKU_KBN"><kubun_CD>1</kubun_CD></SHINKOKU_KBN>'
+        entries << '<SHINKOKU_KBN ID="SHINKOKU_KBN"><kubun_CD>30</kubun_CD></SHINKOKU_KBN>'
         entries.concat(['eltax_id'].map{ |key| render_it_tag(key) })
         entries << '</IT>'
         entries.compact.join("\n")

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

@@ -12,6 +12,7 @@ module Luca
   module Jp
     class Syouhizei < LucaBook::State
       include LucaSupport::View
+      include Luca::Jp::ItPart
       include Luca::Jp::Util
 
       @dirname = 'journals'
@@ -33,8 +34,8 @@ module Luca
         @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')
+        @中間納付額 = 消費税中間納付額
+        @地方税中間納付額 = 地方消費税中間納付額
 
         if export
           {

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

@@ -44,11 +44,13 @@
         <%= 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)) %>
+            <%= 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>

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

@@ -6,4 +6,35 @@
         </VAA00010>
         <VAA00040 IDREF="NOZEISHA_NM"/>
     </VAA00000>
+    <VAB00000>
+        <%= render_attr('VAB00010', beppyo2_config('total_shares')) %>
+        <%= render_attr('VAB00020', 別表二上位株数) %>
+        <%= render_attr('VAB00030', 別表二上位株割合) %>
+        <VAB00040>
+            <%= render_attr('VAB00060', beppyo2_config('total_votes')) %>
+        </VAB00040>
+        <%= render_attr('VAB00070', 別表二上位議決権数) %>
+        <%= render_attr('VAB00080', 別表二上位議決権割合) %>
+    </VAB00000>
+    <VAE00000>
+        <VAE00010>
+            <VAE00020>
+                <VAE00030>1</VAE00030>
+                <VAE00040>1</VAE00040>
+            </VAE00020>
+            <VAE00050>
+                <%= render_attr('VAE00060', beppyo2_config('owners')&.dig(0, 'address')) %>
+                <%= render_attr('VAE00070', beppyo2_config('owners')&.dig(0, 'name')) %>
+            </VAE00050>
+            <VAE00080>
+                <VAE00120>
+                    <%= render_attr('VAE00130', beppyo2_config('owners')&.dig(0, 'shares')) %>
+                    <VAE00140>
+                        <%= render_attr('VAE00160', beppyo2_config('owners')&.dig(0, 'votes')) %>
+                    </VAE00140>
+                </VAE00120>
+            </VAE00080>
+        </VAE00010>
+        <%= 別表二株主リスト %>
+    </VAE00000>
 </HOA201>