luca-jp 0.1.3 → 0.1.8
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 +12 -0
- data/lib/luca/jp.rb +2 -0
- data/lib/luca/jp/aoiro.rb +226 -42
- data/lib/luca/jp/chihouzei.rb +72 -13
- data/lib/luca/jp/common.rb +62 -6
- data/lib/luca/jp/it_part.rb +1 -1
- data/lib/luca/jp/sonshitsu.rb +102 -0
- data/lib/luca/jp/syouhizei.rb +3 -2
- data/lib/luca/jp/templates/beppyo1.xml.erb +3 -1
- data/lib/luca/jp/templates/beppyo2.xml.erb +31 -0
- data/lib/luca/jp/templates/beppyo4.xml.erb +38 -12
- data/lib/luca/jp/templates/beppyo51.xml.erb +14 -7
- data/lib/luca/jp/templates/beppyo52.xml.erb +50 -13
- data/lib/luca/jp/templates/beppyo7.xml.erb +31 -0
- data/lib/luca/jp/templates/el-no6-43.xml.erb +1 -1
- data/lib/luca/jp/templates/el-no6-9.xml.erb +51 -0
- data/lib/luca/jp/templates/el-no6.xml.erb +26 -34
- data/lib/luca/jp/templates/eltax-userinf.xml.erb +20 -0
- data/lib/luca/jp/templates/eltax.xml.erb +7 -7
- data/lib/luca/jp/templates/gaikyo.xml.erb +1 -0
- data/lib/luca/jp/templates/syouhizei-shinkoku-kanni.xml.erb +3 -1
- data/lib/luca/jp/templates/tekiyougaku.xml.erb +2 -0
- data/lib/luca/jp/urikake.rb +47 -0
- data/lib/luca/jp/util.rb +23 -1
- data/lib/luca/jp/version.rb +1 -1
- metadata +7 -2
data/lib/luca/jp/chihouzei.rb
CHANGED
@@ -24,8 +24,9 @@ module Luca
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@issue_date = Date.today
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@company = CGI.escapeHTML(config.dig('company', 'name'))
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@software = 'LucaJp'
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-
@jimusho_code =
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-
@jimusho_name = '
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+
@jimusho_code = eltax_config('jimusho_code')
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@jimusho_name = eltax_config('jimusho_name')
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@app_version = eltax_config('app_version')
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@税額 = 税額計算
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@均等割 = @税額.dig(:kenmin, :kintou)
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@@ -62,9 +63,9 @@ module Luca
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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('
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-
@form_data = [第六号,
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@form_sec = ['R0102AA190', 'R0102AG120', 別表九フォーム].compact.map{ |c| form_attr(c) }.join('')
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@user_inf = render_erb(search_template('eltax-userinf.xml.erb'))
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@form_data = [第六号, 別表四三, 別表九].compact.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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@@ -81,22 +82,22 @@ module Luca
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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' => '
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+
item['debit'] << { 'label' => '未収地方事業税', '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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+
item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
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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' => '
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item['debit'] << { 'label' => '未収都道府県住民税', '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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item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
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end
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item['x-editor'] = 'LucaJp'
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res << item
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@@ -105,6 +106,7 @@ module Luca
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end
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def 第六号
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@資本金準備金 = eltax_config('shihon') || it_part_config('shihon_kin')
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render_erb(search_template('el-no6.xml.erb'))
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end
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@@ -113,19 +115,76 @@ module Luca
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render_erb(search_template('el-no6-43.xml.erb'))
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end
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def 別表九フォーム
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return nil if @繰越損失管理.records.length == 0
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'R0102AM190'
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end
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def 別表九
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return nil if @繰越損失管理.records.length == 0
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render_erb(search_template('el-no6-9.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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-
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-
(national_tax[:kokuzei][:zeigaku] / 1000).floor * 1000
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+
(@税額.dig(:houjin, :kokuzei) / 1000).floor * 1000
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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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# TODO: 損失の区分
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#
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def 別表九各期青色損失
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tags = @繰越損失管理.records
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.filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
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.map do |record|
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deduction = record['decrease']&.filter{ |r| r['date'] >= @start_date }&.dig(0, 'val') || 0
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next if deduction == 0 && record['amount'] == 0
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%Q(<AMB00200>
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<AMB00210>#{etax_date(@start_date)}</AMB00210>
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<AMB00220>#{etax_date(@end_date)}</AMB00220>
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<AMB00225 />
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#{render_attr('AMB00230', deduction + record['amount'])}
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#{render_attr('AMB00240', deduction)}
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#{render_attr('AMB00250', record['amount'])}
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</AMB00200>)
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end
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return tags.compact.join("\n") if tags.length > 0
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%Q(<AMB00200>
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<AMB00210><gen:era /><gen:yy /><gen:mm /><gen:dd /></AMB00210>
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<AMB00220><gen:era /><gen:yy /><gen:mm /><gen:dd /></AMB00220>
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<AMB00225 />
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<AMB00230 />
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<AMB00240 />
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<AMB00250 />
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</AMB00200>)
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end
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def eltax_kouza
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items = it_part_config('kanpu_kinyukikan').split('-')
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%Q(<gen:kubun_CD />
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<gen:kinyukikan_NM>#{items[0]}</gen:kinyukikan_NM>
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<gen:shiten_NM>#{items[1]}</gen:shiten_NM>
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<gen:kinyukikan_CD />
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<gen:shiten_CD />
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<gen:yokin>1</gen:yokin>
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<gen:koza>#{items[3]}</gen:koza>)
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end
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def form_attr(code)
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-
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name = {
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'R0102AA' => '中間・確定申告書',
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'R0102AG' => '均等割額の計算に関する明細書',
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'R0102AM' => '欠損金額等及び災害損失金の控除明細書'
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}[code[0,7]]
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"<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>"
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end
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def karibarai_label(key)
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@@ -140,7 +199,7 @@ module Luca
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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 :
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+
when :houjinzei
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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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data/lib/luca/jp/common.rb
CHANGED
@@ -31,6 +31,8 @@ module Luca
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def 中小企業の軽減税率対象所得(所得 = nil)
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所得 ||= 所得金額
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return 0 if 所得 <= 0
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if 所得 >= 8_000_000
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8_000_000
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elsif 所得 < 0
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@@ -41,11 +43,13 @@ module Luca
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end
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def 中小企業の軽減税額(所得 = nil)
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-
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+
中小企業の軽減税率対象所得(所得) * 15 / 100
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end
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def 中小企業の軽減税率対象を超える所得(所得 = nil)
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所得 ||= 所得金額
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return 0 if 所得 <= 0
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+
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if 所得 <= 8_000_000
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0
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else
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@@ -61,15 +65,48 @@ module Luca
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(地方法人税課税標準 * 10.3 / 100).to_i
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end
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# 繰越損失適用後の所得金額
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#
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def 所得金額
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@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?
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@繰越損失管理.profit
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end
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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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-
#
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# 未払事業税は精算時に認識
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#
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-
def
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def 当期所得金額
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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
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LucaSupport::Code.readable(@pl_data.dig('GA') - 納付事業税)
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end
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# -----------------------------------------------------
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# :section: 繰越損失の計算
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# -----------------------------------------------------
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def 期首繰越損失
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@繰越損失管理.records
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.filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
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.inject(0) { |sum, record| sum + (record['amount'] || 0) }
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end
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def 当期控除計
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@繰越損失管理.deduction
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end
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def 翌期繰越損失
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@繰越損失管理.records
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.filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
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.inject(0) { |sum, record| sum + (record['amount'] || 0) }
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end
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def 当期繰越損失
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@繰越損失管理.records
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.filter { |record| record['start_date'] == @start_date }.dig(0, 'increase') || 0
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end
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# -----------------------------------------------------
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# :section: 地方税額の計算
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# -----------------------------------------------------
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@@ -97,6 +134,8 @@ module Luca
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def 所得400万以下(所得 = nil)
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所得 ||= 所得金額
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return 0 if 所得 < 0
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if 所得 >= 4_000_000
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4_000_000
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else
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@@ -110,6 +149,8 @@ module Luca
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def 所得800万以下(所得 = nil)
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所得 ||= 所得金額
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return 0 if 所得 < 0
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if 所得 <= 4_000_000
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0
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elsif 所得 >= 8_000_000
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@@ -125,6 +166,8 @@ module Luca
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def 所得800万超(所得 = nil)
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所得 ||= 所得金額
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return 0 if 所得 < 0
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+
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if 所得 <= 8_000_000
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0
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else
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@@ -161,12 +204,25 @@ module Luca
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end
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def 還付事業税
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-
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+
refund_tax('1504')
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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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+
[LucaSupport::Code.readable(r[:credit]['5152'] || 0), LucaSupport::Code.readable(r[:debit]['5152'] || 0)]
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end
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# -----------------------------------------------------
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# :section: 消費税の計算
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# -----------------------------------------------------
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+
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+
def 消費税中間納付額
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+
prepaid_tax('185B')
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+
end
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+
|
224
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def 地方消費税中間納付額
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+
prepaid_tax('185C')
|
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end
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end
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end
|
data/lib/luca/jp/it_part.rb
CHANGED
@@ -24,7 +24,7 @@ module Luca
|
|
24
24
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entries << %Q(<TETSUZUKI ID="TETSUZUKI"><procedure_CD>#{@procedure_code}</procedure_CD><procedure_NM>#{@procedure_name}</procedure_NM></TETSUZUKI>)
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entries.concat([jigyo_nendo_from, jigyo_nendo_to, kazei_kikan_from, kazei_kikan_to])
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entries << render_it_tag('keiri_sekininsha')
|
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|
-
entries << '<SHINKOKU_KBN ID="SHINKOKU_KBN"><kubun_CD>
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+
entries << '<SHINKOKU_KBN ID="SHINKOKU_KBN"><kubun_CD>30</kubun_CD></SHINKOKU_KBN>'
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entries.concat(['eltax_id'].map{ |key| render_it_tag(key) })
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entries << '</IT>'
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entries.compact.join("\n")
|
@@ -0,0 +1,102 @@
|
|
1
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+
# frozen_string_literal: true
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2
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+
|
3
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+
require 'date'
|
4
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+
require 'pathname'
|
5
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+
require 'yaml'
|
6
|
+
require 'luca_book'
|
7
|
+
require 'luca_support/config'
|
8
|
+
|
9
|
+
module Luca
|
10
|
+
module Jp
|
11
|
+
# 青色申告に基く繰越損失の計算
|
12
|
+
#
|
13
|
+
class Sonshitsu
|
14
|
+
# 当期控除額
|
15
|
+
attr_reader :deduction
|
16
|
+
# 控除後所得
|
17
|
+
attr_reader :profit
|
18
|
+
# 各期繰越損失
|
19
|
+
attr_reader :records
|
20
|
+
|
21
|
+
def initialize(records, date)
|
22
|
+
@records = records
|
23
|
+
@report_date = date
|
24
|
+
net_amount
|
25
|
+
@deduction = 0
|
26
|
+
@profit = 0
|
27
|
+
end
|
28
|
+
|
29
|
+
# sonshitsu format is as bellows:
|
30
|
+
#
|
31
|
+
# - start_date: 2020-01-01
|
32
|
+
# end_date: 2020-12-31
|
33
|
+
# increase: 1000000
|
34
|
+
# - start_date: 2021-01-01
|
35
|
+
# end_date: 2021-12-31
|
36
|
+
# decrease: 800000
|
37
|
+
#
|
38
|
+
def self.load(this_year)
|
39
|
+
records = if File.exist?(record_file)
|
40
|
+
YAML.load_file(record_file)
|
41
|
+
.filter { |record| record['start_date'] > this_year.prev_year(11) && record['end_date'] < this_year }
|
42
|
+
.sort { |a, b| a['start_date'] <=> b['start_date'] }
|
43
|
+
else
|
44
|
+
[]
|
45
|
+
end
|
46
|
+
new(records, this_year)
|
47
|
+
end
|
48
|
+
|
49
|
+
def save
|
50
|
+
File.open(self.class.record_file, 'w') { |f| f.puts YAML.dump(@records)}
|
51
|
+
self
|
52
|
+
end
|
53
|
+
|
54
|
+
def update(profit_or_loss)
|
55
|
+
return self if profit_or_loss == 0
|
56
|
+
|
57
|
+
if profit_or_loss < 0
|
58
|
+
start_date, end_date = LucaBook::Util.current_fy(@report_date)
|
59
|
+
@records << {
|
60
|
+
'start_date' => start_date,
|
61
|
+
'end_date' => end_date,
|
62
|
+
'increase' => profit_or_loss.abs
|
63
|
+
}
|
64
|
+
@profit = profit_or_loss
|
65
|
+
return self
|
66
|
+
end
|
67
|
+
|
68
|
+
@records.each do |record|
|
69
|
+
next if profit_or_loss <= 0
|
70
|
+
next if record['amount'] <= 0
|
71
|
+
|
72
|
+
decrease_amount = [record['amount'], profit_or_loss].min
|
73
|
+
record['decrease'] ||= []
|
74
|
+
record['decrease'] << { 'date' => @report_date, 'val' => decrease_amount }
|
75
|
+
record['amount'] -= decrease_amount
|
76
|
+
profit_or_loss -= decrease_amount
|
77
|
+
@deduction += decrease_amount
|
78
|
+
end
|
79
|
+
@profit = profit_or_loss
|
80
|
+
self
|
81
|
+
end
|
82
|
+
|
83
|
+
def net_amount
|
84
|
+
@records.each do |record|
|
85
|
+
record['amount'] = record['increase'] - past_decreased(record['decrease'])
|
86
|
+
record['decrease'] = record['decrease']&.reject { |decrease_record| decrease_record['date'] > @report_date.prev_year }
|
87
|
+
end
|
88
|
+
end
|
89
|
+
|
90
|
+
def past_decreased(decrease_records)
|
91
|
+
return 0 if decrease_records.nil?
|
92
|
+
|
93
|
+
decrease_records.filter { |record| record['date'] <= @report_date.prev_year }
|
94
|
+
.map { |record| record['val'] }.sum || 0
|
95
|
+
end
|
96
|
+
|
97
|
+
def self.record_file
|
98
|
+
Pathname(LucaSupport::PJDIR) / 'data' / 'balance' / 'sonshitsu.yml'
|
99
|
+
end
|
100
|
+
end
|
101
|
+
end
|
102
|
+
end
|
data/lib/luca/jp/syouhizei.rb
CHANGED
@@ -12,6 +12,7 @@ module Luca
|
|
12
12
|
module Jp
|
13
13
|
class Syouhizei < LucaBook::State
|
14
14
|
include LucaSupport::View
|
15
|
+
include Luca::Jp::ItPart
|
15
16
|
include Luca::Jp::Util
|
16
17
|
|
17
18
|
@dirname = 'journals'
|
@@ -33,8 +34,8 @@ module Luca
|
|
33
34
|
@みなし仕入税額 = (@tax_amount * みなし仕入率(config.dig('jp', 'syouhizei_kubun')) / 100).floor
|
34
35
|
@税額 = LucaSupport::Code.readable(((@tax_amount - @みなし仕入税額) / 100).floor * 100)
|
35
36
|
@譲渡割額 = (@税額 * 地方税率 / (税率*100)).floor * 100
|
36
|
-
@中間納付額 =
|
37
|
-
@地方税中間納付額 =
|
37
|
+
@中間納付額 = 消費税中間納付額
|
38
|
+
@地方税中間納付額 = 地方消費税中間納付額
|
38
39
|
|
39
40
|
if export
|
40
41
|
{
|
@@ -44,11 +44,13 @@
|
|
44
44
|
<%= render_attr('BGB00200', @法人税中間納付) %>
|
45
45
|
<%= render_attr('BGB00210', 納付税額(@確定法人税額, @法人税中間納付)) %>
|
46
46
|
<BGB00320>
|
47
|
-
|
47
|
+
<%= render_attr('BGB00340', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
|
48
48
|
<BGB00380>
|
49
49
|
<%= render_attr('BGB00400', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
|
50
50
|
</BGB00380>
|
51
51
|
</BGB00320>
|
52
|
+
<%= render_attr('BGB00460', 当期控除計) %>
|
53
|
+
<%= render_attr('BGB00470', 翌期繰越損失 + 当期繰越損失) %>
|
52
54
|
</BGB00000>
|
53
55
|
<BGC00000>
|
54
56
|
<BGC00010>
|
@@ -6,4 +6,35 @@
|
|
6
6
|
</VAA00010>
|
7
7
|
<VAA00040 IDREF="NOZEISHA_NM"/>
|
8
8
|
</VAA00000>
|
9
|
+
<VAB00000>
|
10
|
+
<%= render_attr('VAB00010', beppyo2_config('total_shares')) %>
|
11
|
+
<%= render_attr('VAB00020', 別表二上位株数) %>
|
12
|
+
<%= render_attr('VAB00030', 別表二上位株割合) %>
|
13
|
+
<VAB00040>
|
14
|
+
<%= render_attr('VAB00060', beppyo2_config('total_votes')) %>
|
15
|
+
</VAB00040>
|
16
|
+
<%= render_attr('VAB00070', 別表二上位議決権数) %>
|
17
|
+
<%= render_attr('VAB00080', 別表二上位議決権割合) %>
|
18
|
+
</VAB00000>
|
19
|
+
<VAE00000>
|
20
|
+
<VAE00010>
|
21
|
+
<VAE00020>
|
22
|
+
<VAE00030>1</VAE00030>
|
23
|
+
<VAE00040>1</VAE00040>
|
24
|
+
</VAE00020>
|
25
|
+
<VAE00050>
|
26
|
+
<%= render_attr('VAE00060', beppyo2_config('owners')&.dig(0, 'address')) %>
|
27
|
+
<%= render_attr('VAE00070', beppyo2_config('owners')&.dig(0, 'name')) %>
|
28
|
+
</VAE00050>
|
29
|
+
<VAE00080>
|
30
|
+
<VAE00120>
|
31
|
+
<%= render_attr('VAE00130', beppyo2_config('owners')&.dig(0, 'shares')) %>
|
32
|
+
<VAE00140>
|
33
|
+
<%= render_attr('VAE00160', beppyo2_config('owners')&.dig(0, 'votes')) %>
|
34
|
+
</VAE00140>
|
35
|
+
</VAE00120>
|
36
|
+
</VAE00080>
|
37
|
+
</VAE00010>
|
38
|
+
<%= 別表二株主リスト %>
|
39
|
+
</VAE00000>
|
9
40
|
</HOA201>
|