luca-jp 0.1.4 → 0.2.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: 5886bcf2e412190983e76ad28e7f8bd2db42cd7716cd50f2a85c777b067a834c
-  data.tar.gz: a5af3fe9b55400dbdff2033acb8c00a8b9289d0a2ed8ebf456664682f5fa2708
+  metadata.gz: d797219b1ac78940861db1131f44024ddfce43b52dbaaf8b9d48fc6ac456fdf5
+  data.tar.gz: 054d31fcf2f6bfdf6a37a4f58804518ca1264dc20c10fc6161e03e6db7369ce9
 SHA512:
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-  data.tar.gz: 408768288d8c1b7c3faebfd14fe3227f7d140333f42f060e42f6b7170a3c48b2b898758d60991de771a4c51bcd8e882c10ac47ed77161822b87d43ac752b79a9
+  metadata.gz: 45620145366f9d2a519c438b1b11a69404f5f70a97be2529f4967a0a060297c99e490afc2e0b8fae0ac7bce95c99b6bba670adc01a63f157d55a174cb9c6faec
+  data.tar.gz: '08f51ad7ca1a249511b9e049a1dffd5246a64597c626bf04b9d0858360d81501da54b1a4f5a89b77df34131a9b03e8acee03e23e147066c293ae82c0b1f2d9fe'

data/exe/luca-jp

@@ -27,6 +27,11 @@ class LucaCmd
       puts Luca::Jp::Chihouzei.range(*args).kani
     end
   end
+
+  def self.urikake(args, params)
+    date = "#{args[0]}-#{args[1]}-1"
+    Luca::Jp::Urikake.new(date).report(params[:total])
+  end
 end
 
 cmd = ARGV.shift
@@ -54,4 +59,11 @@ when /chihou?zei/
     args = opt.parse!(ARGV)
     LucaCmd.chihouzei(args, params)
   end
+when /urikake/
+  OptionParser.new do |opt|
+    opt.banner = 'Usage: luca-jp urikake [options] yyyy mm'
+    opt.on('--total VAL', '売掛金総額') { |v| params[:total] = v&.to_i }
+    args = opt.parse!(ARGV)
+    LucaCmd.urikake(args, params)
+  end
 end

data/lib/luca/jp.rb

@@ -12,6 +12,8 @@ module Luca
     autoload :Common, 'luca/jp/common'
     autoload :ItPart, 'luca/jp/it_part'
     autoload :Sonshitsu, 'luca/jp/sonshitsu'
+    autoload :Urikake, 'luca/jp/urikake'
+    autoload :Uchiwake, 'luca/jp/uchiwake'
     autoload :Util, 'luca/jp/util'
   end
 

data/lib/luca/jp/aoiro.rb

@@ -16,6 +16,7 @@ module Luca
       include Luca::Jp::Common
       include Luca::Jp::ItPart
       include Luca::Jp::Util
+      include Luca::Jp::Uchiwake
 
       @dirname = 'journals'
       @record_type = 'raw'
@@ -51,18 +52,34 @@ module Luca
           @procedure_code = 'RHO0012'
           @procedure_name = '内国法人の確定申告(青色)'
           @version = '20.0.2'
-          @都道府県民税中間納付 = prepaid_tax('1859') +  prepaid_tax('185A')
-          @市民税中間納付 = prepaid_tax('185D') +  prepaid_tax('185E')
+          @都道府県民税法人税割中間納付 = prepaid_tax('1859')
+          @都道府県民税均等割中間納付 = prepaid_tax('185A')
+          @都道府県民税中間納付 = @都道府県民税法人税割中間納付 + @都道府県民税均等割中間納付
+          @市民税法人税割中間納付 = prepaid_tax('185D')
+          @市民税均等割中間納付 = prepaid_tax('185E')
+          @市民税中間納付 = @市民税法人税割中間納付 + @市民税均等割中間納付
           @法人税期中増, @法人税期中減 = 未納法人税期中増減
           @都道府県民税期中増, @都道府県民税期中減 = 未納都道府県民税期中増減
           @市民税期中増, @市民税期中減 = 未納市民税期中増減
           @事業税期中増, @事業税期中減 = 未納事業税期中増減
+          @事業税中間納付 = prepaid_tax('1854') + prepaid_tax('1855') + prepaid_tax('1856') + prepaid_tax('1857') + prepaid_tax('1858')
           @納税充当金期中増, @納税充当金期中減 = 納税充当金期中増減
+          @翌期還付法人税 = 中間還付税額(@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)
           @概況売上 = gaikyo('A0')
-          @form_sec = ['HOA112', 'HOA116', 'HOA201', 'HOA420', 'HOA511', 'HOA522', 別表七フォーム, 'HOE200', 'HOE990', 'HOI010', 'HOI100', 'HOI141', 'HOK010'].compact.map{ |c| form_rdf(c) }.join('')
-          #@extra_form_sec = ['HOI040', 'HOI060', 'HOI090', 'HOI110']
+          @form_sec = [
+            'HOA112', 'HOA116', 'HOA201', 'HOA420', 'HOA511', 'HOA522', 別表七フォーム,
+            'HOE200', 適用額明細フォーム,
+            'HOI010', 有価証券内訳フォーム, 買掛金内訳フォーム, 'HOI100', 借入金内訳フォーム, 'HOI141', 地代家賃内訳フォーム,
+            'HOK010'
+            ].compact.map{ |c| form_rdf(c) }.join('')
+          #@extra_form_sec = ['HOI040']
           @it = it_part
-          @form_data = [別表一, 別表一次葉, 別表二, 別表四簡易, 別表五一, 別表五二, 別表七, 別表十五, 適用額明細, 預貯金内訳, 仮受金内訳, 役員報酬内訳, 概況説明].compact.join("\n")
+          @form_data = [
+            別表一, 別表一次葉, 別表二, 別表四簡易, 別表五一, 別表五二, 別表七, 別表十五,
+            適用額明細,
+            預貯金内訳, 有価証券内訳, 買掛金内訳, 仮受金内訳, 借入金内訳, 役員報酬内訳, 地代家賃内訳,
+            概況説明
+            ].compact.join("\n")
           render_erb(search_template('aoiro.xtx.erb'))
         end
       end
@@ -82,7 +99,7 @@ module Luca
           else
             item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:kokuzei][:zeigaku] - dat[:kokuzei][:chukan] }
           end
-          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:kokuzei][:zeigaku] }
+          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:kokuzei][:zeigaku] } if dat[:kokuzei][:zeigaku] > 0
           if dat[:chihou][:chukan] > 0
             item['credit'] << { 'label' => '仮払法人税(地方)', 'amount' => dat[:chihou][:chukan] }
           end
@@ -91,7 +108,7 @@ module Luca
           else
             item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:chihou][:zeigaku] - dat[:chihou][:chukan] }
           end
-          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:chihou][:zeigaku] }
+          item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:chihou][:zeigaku] } if dat[:chihou][:zeigaku] > 0
           item['x-editor'] = 'LucaJp'
           res << item
           puts JSON.dump(res)
@@ -115,8 +132,17 @@ module Luca
         @当期純損益 = readable(@pl_data.dig('HA'))
         @法人税等 = readable(@pl_data.dig('H0'))
         _, @納付事業税 = 未納事業税期中増減
-        @還付事業税 = readable(還付事業税 || 0)
-        @別表四調整所得 = @当期純損益 + @法人税等 + @還付事業税 - @納付事業税
+        @別表四調整所得 = @当期純損益 + @法人税等 - @納付事業税
+
+        @当期還付法人税 = refund_tax('1502')
+        @当期還付都道府県住民税 = refund_tax('1503')
+        @翌期還付都道府県住民税 = 中間還付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 中間還付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
+        @当期還付市民税 = refund_tax('1505')
+        @翌期還付市民税 = 中間還付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 中間還付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
+        @当期還付事業税 = 還付事業税
+        @事業税期首残高 = 期首未納事業税 > 0 ? 期首未納事業税 : (@当期還付事業税 * -1)
+        @翌期還付事業税 = 中間還付税額(確定事業税, @事業税中間納付)
+        @仮払税金 = @翌期還付法人税 + @翌期還付都道府県住民税 + @翌期還付事業税 + @翌期還付市民税
 
         render_erb(search_template('beppyo4.xml.erb'))
       end
@@ -126,6 +152,10 @@ module Luca
       end
 
       def 別表五二
+        @消費税中間納付額 = 消費税中間納付額 + 地方消費税中間納付額
+        @当期還付消費税 = refund_tax('1501')
+        @消費税期首残高 = 期首未納消費税 > 0 ? 期首未納消費税 : (@当期還付消費税 * -1)
+        @翌期還付消費税 = 中間還付税額(@消費税期中増, @消費税中間納付額)
         @その他事業税 = 租税公課
         render_erb(search_template('beppyo52.xml.erb'))
       end
@@ -149,29 +179,15 @@ module Luca
         render_erb(search_template('beppyo15.xml.erb'))
       end
 
-      def 預貯金内訳
-        @預金 = @bs_data.each.with_object({}) do |(k, v), h|
-          next unless /^110[0-9A-Z]/.match(k)
-          next unless readable(v || 0) > 0
+      def 適用額明細フォーム
+        return nil if @確定法人税額 == 0
 
-          h[@@dict.dig(k)[:label]] = readable(v)
-        end
-        render_erb(search_template('yokin-meisai.xml.erb'))
-      end
-
-      def 仮受金内訳
-        @源泉給与 = readable(@bs_data.dig('5191') || 0)
-        @源泉報酬 = readable(@bs_data.dig('5193') || 0)
-        render_erb(search_template('kariuke-meisai.xml.erb'))
-      end
-
-      def 役員報酬内訳
-        @役員報酬 = readable(@pl_data.dig('C11') || 0)
-        @給料 = readable(@pl_data.dig('C12') || 0)
-        render_erb(search_template('yakuin-meisai.xml.erb'))
+        'HOE990'
       end
 
       def 適用額明細
+        return nil if @確定法人税額 == 0
+
         render_erb(search_template('tekiyougaku.xml.erb'))
       end
 
@@ -210,6 +226,10 @@ module Luca
         render_erb(search_template('gaikyo.xml.erb'))
       end
 
+      def self.dict
+        @@dict
+      end
+
       private
 
       def 期首未納事業税
@@ -228,10 +248,122 @@ module Luca
         readable(LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: 'C1I')[:debit]['C1I']) || 0
       end
 
+      def 別表二株主リスト
+        return '' if beppyo2_config('owners').nil?
+
+        tags = beppyo2_config('owners')[1..-1]&.map.with_index(2) do |owner, i|
+          %Q(<VAE00170>
+          <VAE00180>
+            <VAE00190>#{i}</VAE00190>
+            <VAE00200>#{i}</VAE00200>
+          </VAE00180>
+            <VAE00210>
+              #{render_attr('VAE00220', owner['address'])}
+              #{render_attr('VAE00230', owner['name'])}
+            </VAE00210>
+            #{render_attr('VAE00235', owner['relation'] || '<kubun_CD>90</kubun_CD>')}
+          <VAE00250>
+          <VAE00290>
+          #{render_attr('VAE00300', owner['shares'])}
+                      <VAE00310>
+                          #{render_attr('VAE00330', owner['votes'])}
+                      </VAE00310>
+          </VAE00290>
+              </VAE00250>
+          </VAE00170>)
+        end
+        tags.compact.join("\n")
+      end
+
+      def 別表二上位株数
+        return nil if beppyo2_config('owners').nil?
+
+        beppyo2_config('owners')[0..2].map{ |owner| owner['shares']&.to_i || 0 }.sum
+      end
+
+      def 別表二上位株割合
+        return nil if beppyo2_config('total_shares').nil?
+        return nil if beppyo2_config('owners').nil?
+
+        (別表二上位株数 * 100.0 / beppyo2_config('total_shares')).round(1).to_s
+      end
+
+      def 別表二上位議決権数
+        return nil if beppyo2_config('owners').nil?
+
+        beppyo2_config('owners')[0..2].map{ |owner| owner['votes']&.to_i || 0 }.sum
+      end
+
+      def 別表二上位議決権割合
+        return nil if beppyo2_config('total_votes').nil?
+        return nil if beppyo2_config('owners').nil?
+
+        (別表二上位議決権数 * 100.0 / beppyo2_config('total_votes')).round(1).to_s
+      end
+
+      def 別表四還付法人税等金額
+        refund_tax()
+      end
+
       def 別表四還付事業税
-        return nil if @還付事業税 == 0
+        return nil if @当期還付事業税 == 0
 
-        "<ARC00220><ARC00230>仮払事業税消却(未収計上した還付事業税)</ARC00230>#{render_attr('ARC00240', @還付事業税)}#{render_attr('ARC00250', @還付事業税)}</ARC00220>\n"
+        "<ARC00220><ARC00230>仮払事業税消却(未収計上した還付事業税)</ARC00230>#{render_attr('ARC00240', @当期還付事業税)}#{render_attr('ARC00250', @当期還付事業税)}</ARC00220>\n"
+      end
+
+      def 別表五一仮払税金
+        未収仮払税金 = [@start_balance['1502'], @start_balance['1503'], @start_balance['1504'], @start_balance['1505']].compact.sum
+        還付税金 = [@当期還付法人税, @当期還付都道府県住民税, @当期還付事業税, @当期還付市民税].compact.sum
+        return '' if 未収仮払税金 == 0 && 還付税金 == 0 && @仮払税金 == 0
+
+        %Q(<ICB00140>
+        #{render_attr('ICB00150', '仮払税金')}
+        #{render_attr('ICB00160', readable(未収仮払税金) * -1)}
+        <ICB00170>
+        #{render_attr('ICB00190', readable(還付税金) * -1)}
+        #{render_attr('ICB00200', @仮払税金 * -1)}
+        </ICB00170>
+        #{render_attr('ICB00210', @仮払税金 * -1)}
+        </ICB00140>)
+      end
+
+      def 別表五一還付法人税
+        return '' if (@start_balance['1502']||0) == 0 && @翌期還付法人税 == 0
+
+        %Q(<ICB00220>
+        #{render_attr('ICB00230', @start_balance['1502'] || 0)}
+        <ICB00240>
+        #{render_attr('ICB00250', @当期還付法人税)}
+        #{render_attr('ICB00260', @翌期還付法人税)}
+        </ICB00240>
+        #{render_attr('ICB00270', @翌期還付法人税)}
+        </ICB00220>)
+      end
+
+      def 別表五一還付都道府県住民税
+        return '' if (@start_balance['1503']||0) == 0 && @翌期還付都道府県住民税 == 0
+
+        %Q(<ICB00280>
+        #{render_attr('ICB00290', @start_balance['1503'] || 0)}
+        <ICB00300>
+        #{render_attr('ICB00310', @当期還付都道府県住民税)}
+        #{render_attr('ICB00320', @翌期還付都道府県住民税)}
+        </ICB00300>
+        #{render_attr('ICB00330', @翌期還付都道府県住民税)}
+        </ICB00280>)
+      end
+
+      def 別表五一還付市民税
+        return '' if (@start_balance['1505']||0) == 0 && @翌期還付市民税 == 0
+
+        %Q(<ICB00340>
+        #{render_attr('ICB00350', @start_balance['1505'] || 0)}
+        <ICB00360>
+        #{render_attr('ICB00370', @当期還付市民税)}
+        #{render_attr('ICB00380', @翌期還付市民税)}
+        </ICB00360>
+        #{render_attr('ICB00390', @翌期還付市民税)}
+        </ICB00340>)
       end
 
       def 期首繰越損益
@@ -246,16 +378,11 @@ module Luca
         readable(@start_balance.dig('515')) || 0
       end
 
-      def 期末納税充当金
-        readable(@bs_data.dig('515')) || 0
-      end
-
       def 納税充当金期中増減
-        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '515')
-        [
-          readable(r[:credit]['515'] || 0) + @法人税期中増 + @都道府県民税期中増 + @市民税期中増 + @事業税期中増,
-          readable(r[:debit]['515'] || 0) + @法人税期中減 + @都道府県民税期中減 + @市民税期中減 + @事業税期中減
-        ]
+        r = debit_amount('515', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        納付 = 納付税額(@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) + 期末未納都道府県民税 + 期末未納市民税 + 納付税額(確定事業税, @事業税中間納付)
+
+        [納付, readable(r)]
       end
 
       def 期首未納法人税
@@ -263,12 +390,12 @@ module Luca
       end
 
       def 期末未納法人税
-        readable(@bs_data.dig('5151')) || 0
+        納付税額(@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)
       end
 
       def 未納法人税期中増減
-        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5151')
-        [readable(r[:credit]['5151'] || 0), readable(r[:debit]['5151'] || 0)]
+        r = debit_amount('5151', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        [(@確定法人税額 + @確定地方法人税額), readable(r)]
       end
 
       # 中間納付した金額のうち税額とならず、還付されるべき額
@@ -292,20 +419,21 @@ module Luca
       end
 
       def 期末未納都道府県民税
-        readable(@bs_data.dig('5153')) || 0
+        納付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 納付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
       end
 
       def 未納都道府県民税期中増減
-        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5153')
-        [readable(r[:credit]['5153'] || 0), readable(r[:debit]['5153'] || 0)]
+        r = debit_amount('5153', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        [確定都道府県住民税, readable(r)]
       end
 
       def 都道府県民税仮払納付
         [(@都道府県民税中間納付 - 確定都道府県住民税), 0].max
+        中間還付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 中間還付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
       end
 
       def 都道府県民税損金納付
-        [[確定都道府県住民税, 0].max, @都道府県民税中間納付].min
+        [@都道府県民税均等割中間納付, @税額.dig(:kenmin, :kintou)].min + [@都道府県民税法人税割中間納付, @税額.dig(:kenmin, :houjinzei)].min
       end
 
       def 確定市民税
@@ -317,20 +445,28 @@ module Luca
       end
 
       def 期末未納市民税
-        readable(@bs_data.dig('5154')) || 0
+        納付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 納付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
       end
 
       def 未納市民税期中増減
-        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '5154')
-        [readable(r[:credit]['5154'] || 0), readable(r[:debit]['5154'] || 0)]
+        r = debit_amount('5154', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        [確定市民税, readable(r)]
       end
 
       def 市民税仮払納付
-        [0, (@市民税中間納付 - 確定市民税)].max
+        中間還付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 中間還付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
       end
 
       def 市民税損金納付
-        [@市民税中間納付, [確定市民税, 0].max].min
+        [@市民税均等割中間納付, @税額.dig(:shimin, :kintou)].min + [@市民税法人税割中間納付, @税額.dig(:shimin, :houjinzei)].min
+      end
+
+      def 確定事業税
+        @税額.dig(:kenmin, :shotoku) + @税額.dig(:kenmin, :tokubetsu)
+      end
+
+      def 事業税損金納付
+        [@事業税中間納付, 確定事業税].min
       end
 
       def 別表五一期首差引金額
@@ -338,15 +474,19 @@ module Luca
       end
 
       def 別表五一期末差引金額
-        期末繰越損益 + 期末納税充当金 - 期末未納法人税 - 期末未納都道府県民税 - 期末未納市民税
+        期末繰越損益 + @納税充当金期中増 - 期末未納法人税 - 期末未納都道府県民税 - 期末未納市民税 - @翌期還付事業税
       end
 
       def 別表五一期中減差引金額
-        期首繰越損益 + @納税充当金期中減 - @法人税期中減 - @都道府県民税期中減 - @市民税期中減
+        期首繰越損益 + @納税充当金期中減 - @法人税期中減 - @都道府県民税期中減 - @市民税期中減 - @翌期還付法人税 - @翌期還付都道府県住民税 - @翌期還付市民税
       end
 
       def 別表五一期中増差引金額
-        期末繰越損益 + @納税充当金期中増 - @法人税期中増 - @都道府県民税期中増 - @市民税期中増
+        期末繰越損益 + 納付税額(確定事業税, @事業税中間納付) - @法人税中間納付 - @地方法人税中間納付 - @都道府県民税中間納付 - @市民税中間納付 - @翌期還付事業税
+      end
+
+      def 期末未収税金(code)
+        readable((@bs_data[code] || 0) * -1)
       end
 
       def 別表七各期青色損失
@@ -397,8 +537,22 @@ module Luca
       end
 
       def 未納消費税期中増減
-        r = LucaBook::State.gross(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: '516')
-        [readable(r[:credit]['516'] || 0), readable(r[:debit]['516'] || 0)]
+        increase = debit_amount('C1I1', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        r = debit_amount('516', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        [readable(increase), readable(r)]
+      end
+
+      def 概況源泉徴収種類
+        tags = []
+        if credit_count('5191', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+          tags << render_attr('IAF03100', '<kubun_CD>1</kubun_CD>')
+        end
+        if credit_count('5193', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+          tags << render_attr('IAF03200', '<kubun_CD>1</kubun_CD>')
+        elsif credit_count('5194', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+          tags << render_attr('IAF03200', '<kubun_CD>1</kubun_CD>')
+        end
+        tags.compact.join("\n")
       end
 
       def 概況月(idx)