luca-jp 0.14.2 → 0.16.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: 51503b8d2c4e5ff7ec98bead91c34a6972d73a54c145249252f42bbdc9f4bcfe
-  data.tar.gz: 61741745b41a9ebea245c6c3dbde8dd27d9b5d5eaa74b1836d7cb449088453ab
+  metadata.gz: ca379cda7bf415ef81ed4c7c72da443f1565f6b34e1bfad2e93c842aa71c011f
+  data.tar.gz: 8b5143397b416820bce2337169f4ff90b936bb712477b28bf3e5b2c457347471
 SHA512:
-  metadata.gz: 78168441bdb7700c6359e8e80ee492baa32516ec975b01c67515c318e1c588a478bfac2418f9d78170effd4b14545234645965fe258790c9da12e076232210cc
-  data.tar.gz: 8077bf6ea387c86108e5ef44f66e405853bc7047037aea1feded14f5cc83ef4c292caab495eb2cc811d5539ac4901f949404c37473ac698a0408a03da3a322de
+  metadata.gz: 8e3812b030abf84a467eb10689c6dd9bd15b5265cbfcbf4ba2993a258b0c5a55454c276b69f95e23bdd07be93336d107d2de8360a4c6169559eded86eaecb502
+  data.tar.gz: 82f9f7fee16b38b1dbb63980a5a30e1ea9499bedb55608d93c3a759dd2e872df080e0c1a5ac3f776fa201cddc463c4af3fff88ccad3423311870a4591567c170

data/exe/luca-jp

@@ -37,7 +37,7 @@ class LucaCmd
 
   def self.urikake(args, params)
     date = "#{args[0]}-#{args[1]}-1"
-    Luca::Jp::Urikake.new(date).report(params[:total])
+    Luca::Jp::Urikake.new(date).report(params[:total], params[:encode])
   end
 
   def self.auto_range(args, params)
@@ -97,6 +97,7 @@ 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 }
+    opt.on('--utf8', 'UTF-8でファイル生成') { |_v| params[:encode] = 'UTF-8' }
     args = opt.parse!(ARGV)
     LucaCmd.urikake(args, params)
   end

data/lib/luca/jp/aoiro.rb

@@ -64,13 +64,14 @@ module Luca
           @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')
+          @事業税中間納付 = ['1854', '1855', '1856', '1857', '1858']
+                              .map{ |k| prepaid_tax(k) }.compact.sum
           @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', 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,
+            '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, 雑益雑損失内訳フォーム,
             'HOK010'
             ].compact.map{ |c| form_rdf(c) }.join('')
           #@extra_form_sec = ['HOI040']
@@ -78,7 +79,7 @@ module Luca
           @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,
+            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, 雑益雑損失内訳,
             概況説明
             ].compact.join("\n")
           render_erb(search_template('aoiro.xtx.erb'))
@@ -140,11 +141,12 @@ module Luca
 
         @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 = readable(@bs_data['1503'])
+        @翌期還付都道府県住民税 = readable(@bs_data['1503']) || 0
         @当期還付市民税 = refund_tax('1505')
         @翌期還付市民税 = readable(@bs_data['1505']) || 0
         @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)
-        @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
+        @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]
+                      .compact.sum
 
         render_erb(search_template('beppyo4.xml.erb'))
       end
@@ -186,6 +188,7 @@ module Luca
 
       def 別表十五
         @交際費 = readable(@pl_data.dig('C1B') || 0)
+        STDERR.puts "別表十五： 交際費計上額なし。必要に応じて帳票削除" if @交際費 == 0
         @限度額 = @交際費 < 4_000_000 ? @交際費 : 4_000_000
         @不算入額 = @交際費 < 4_000_000 ? 0 : @交際費 - 4_000_000
         render_erb(search_template('beppyo15.xml.erb'))
@@ -198,7 +201,13 @@ module Luca
       end
 
       def 適用額明細
-        return nil if @確定法人税額 == 0
+        if 期末資本金 <= 10_000_000
+          STDERR.puts "適用額明細： 必要に応じて「少額減価償却資産の損金算入」（67条の5第1項, 00277。別表16[7]）の確認が必要"
+        end
+        if @確定法人税額 == 0
+          STDERR.puts "別表一：適用額明細書の有無の確認が必要"
+          return nil
+        end
 
         render_erb(search_template('tekiyougaku.xml.erb'))
       end
@@ -209,7 +218,7 @@ module Luca
         @概況給料 = gaikyo('C12')
         @概況交際費 = gaikyo('C1B')
         @概況減価償却 = gaikyo('C1P')
-        @概況地代租税 = gaikyo('C1E') + gaikyo('C1I')
+        @概況地代租税 = ['C1E', 'C1I'].map { |k| gaikyo(k) }.compact.sum
         @概況営業損益 = gaikyo('CA')
         @概況特別利益 = gaikyo('F0')
         @概況特別損失 = gaikyo('G0')
@@ -219,10 +228,10 @@ module Luca
         @概況受取手形 = gaikyo('120')
         @概況売掛金 = gaikyo('130')
         @概況棚卸資産 = gaikyo('160')
-        @概況貸付金 = gaikyo('140') + gaikyo('333')
+        @概況貸付金 = ['140', '333'].map { |k| gaikyo(k) }.compact.sum
         @概況建物 = gaikyo('311')
         @概況機械 = gaikyo('313')
-        @概況車船 = gaikyo('314') + gaikyo('318')
+        @概況車船 = ['314', '318'].map { |k| gaikyo(k) }.compact.sum
         @概況土地 = gaikyo('316')
         @概況負債計 = gaikyo('8ZZ')
         @概況支払手形 = gaikyo('510')
@@ -232,9 +241,9 @@ module Luca
         @概況純資産 = gaikyo('9ZZ')
         @代表者報酬 = gaikyo('C11')
         @代表者借入 = gaikyo('5121')
-        @概況仕入 = gaikyo('B11') + gaikyo('B12')
+        @概況仕入 = ['B11', 'B12'].map { |k| gaikyo(k) }.compact.sum
         @概況外注費 = gaikyo('C1O')
-        @概況人件費 = gaikyo('C11') + gaikyo('C12') + gaikyo('C13')
+        @概況人件費 = ['C11', 'C12', 'C13'].map { |k| gaikyo(k) }.compact.sum
         render_erb(search_template('gaikyo.xml.erb'))
       end
 
@@ -367,7 +376,8 @@ module Luca
       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
+        未収仮払税金 = ['1502', '1503', '1504', '1505']
+                         .map { |k| @start_balance[k] }.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
 
@@ -571,7 +581,7 @@ module Luca
       end
 
       def 別表五一期首資本
-        readable(@start_balance.dig('911')||0 + @start_balance.dig('913')||0)
+        readable(['911', '913', '916'].map { |k| @start_balance.dig(k) }.compact.sum)
       end
 
       # 資本金、資本準備金、その他資本剰余金、自己株式（控除）の合算
@@ -648,11 +658,13 @@ module Luca
       end
 
       def 概況月仕入(idx)
-        gaikyo_month(idx, 'B11') + gaikyo_month(idx, 'B12')
+        ['B11', 'B12']
+          .map { |k| gaikyo_month(idx, k) }.compact.sum
       end
 
       def 概況月人件費(idx)
-        gaikyo_month(idx, 'C11') + gaikyo_month(idx, 'C12') + gaikyo_month(idx, 'C13') + gaikyo_month(idx, 'C14')
+        ['C11', 'C12', 'C13', 'C14']
+          .map { |k| gaikyo_month(idx, k) }.compact.sum
       end
 
       def 概況月外注費(idx)
@@ -690,10 +702,12 @@ module Luca
       end
 
       def proc_version
-        if @end_date >= Date.parse('2021-4-1')
-          { 'proc' => '21.0.2', 'HOA112' => '3.1', 'HOA116' => '2.0', 'HOA420' => '20.0', 'HOA522' => '7.0', 'HOK010' => '6.0' }
+        if @end_date >= Date.parse('2022-4-1')
+          { 'proc' => '22.0.3', 'HOA112' => '4.0', 'HOA116' => '3.0', 'HOA420' => '21.0', 'HOA511' => '14.0', 'HOA522' => '8.0', 'HOB710' => '12.0', 'HOE200' => '14.0', 'HOE990' => '6.1', 'HOK010' => '6.0' }
+        elsif @end_date >= Date.parse('2021-4-1')
+          { 'proc' => '21.0.2', 'HOA112' => '3.1', 'HOA116' => '2.0', 'HOA420' => '20.0', 'HOA511' => '13.0', 'HOA522' => '7.0', 'HOB710' => '11.0', 'HOE200' => '13.0', 'HOE990' => '5.0', 'HOK010' => '6.0' }
         else
-          { 'proc' => '20.0.2', 'HOA112' => '2.0', 'HOA116' => '1.0', 'HOA420' => '19.0', 'HOA522' => '6.0', 'HOK010' => '5.0' }
+          { 'proc' => '20.0.2', 'HOA112' => '2.0', 'HOA116' => '1.0', 'HOA420' => '19.0', 'HOA511' => '13.0', 'HOA522' => '6.0', 'HOB710' => '11.0', 'HOE200' => '13.0', 'HOE990' => '5.0', 'HOK010' => '5.0' }
         end
       end
 

data/lib/luca/jp/chihouzei.rb

@@ -82,7 +82,7 @@ module Luca
                         ["R0102AA#{@form_vers['R0102AA']}", 別表九フォーム]
                           .compact.map{ |c| form_attr(c) }.join('')
                       when '23ku'
-                        ["R0102AA#{@form_vers['R0102AA']}", "R0102AG120", 別表九フォーム]
+                        ["R0102AA#{@form_vers['R0102AA']}", "R0102AG#{@form_vers['R0102AG']}", 別表九フォーム]
                           .compact.map{ |c| form_attr(c) }.join('')
                       when 'city'
                         ["R0504AA180"].compact.map{ |c| form_attr(c) }.join('')
@@ -138,7 +138,7 @@ module Luca
 
       def 第六号
         @資本金準備金 = readable(['911', '9131'].map { |cd| @bs_data.dig(cd) }.compact.sum)
-        STDERR.puts "第六号様式： 「決算確定の日」「国外関連者」などの追記が必要"
+        STDERR.puts "第六号様式： 「決算確定の日」などの追記が必要。「国外関連者」の確認が必要"
         render_erb(search_template('el-no6.xml.erb'))
       end
 
@@ -180,7 +180,7 @@ module Luca
         @所得割中間納付
       end
 
-      # TODO: 損失の区分
+      # 災害損失は考慮していない
       #
       def 別表九各期青色損失
         tags = @繰越損失管理.records
@@ -192,7 +192,7 @@ module Luca
           %Q(<AMB00200>
           <AMB00210>#{etax_date(@start_date)}</AMB00210>
           <AMB00220>#{etax_date(@end_date)}</AMB00220>
-          <AMB00225 />
+          <AMB00225>1</AMB00225>
           #{render_attr('AMB00230', deduction + record['amount'])}
           #{render_attr('AMB00240', deduction)}
           #{render_attr('AMB00250', record['amount'])}
@@ -250,10 +250,12 @@ module Luca
       end
 
       def proc_version
-        if @start_date >= Date.parse('2020-4-1')
-          { 'R0102AA' => '200', 'R0102AM' => '200' }
+        if @end_date >= Date.parse('2022-4-1')
+          { 'R0102AA' => '211', 'R0102AG' => '211', 'R0102AM' => '211' }
+        elsif @start_date >= Date.parse('2020-4-1')
+          { 'R0102AA' => '200', 'R0102AG' => '120','R0102AM' => '200' }
         else
-          { 'R0102AA' => '190', 'R0102AM' => '190' }
+          { 'R0102AA' => '190', 'R0102AG' => '120', 'R0102AM' => '190' }
         end
       end
 

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

@@ -30,4 +30,7 @@
             <%= render_attr('QHC00050', 地方法人税額(@地方法人税課税標準)) %>
         </QHC00030>
     </QHC00000>
+    <%# QHD00000 この申告が修正申告である場合の計算 %>
+    <%# QHF00000 土地譲渡税額の内訳 %>
+    <%# QHG00000 外国税額の控除額の計算 %>
 </HOA116>

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

@@ -38,7 +38,8 @@
     <BGB00000>
         <%= render_attr('BGB00010', 所得金額) %>
         <%= render_attr('BGB00020', @法人税額) %>
-        <%= render_attr('BGB00040', @法人税額) %>
+        <%= render_attr('BGB00040', @法人税額) if @form_vers['HOA112'].to_f < 4.0 %>
+        <%# BGB00055 税額控除超過額相当額の加算額 %>
         <BGB00120>
             <%= render_attr('BGB00150', @法人税額) %>
         </BGB00120>
@@ -62,12 +63,21 @@
             <%= render_attr('BGC00050', @地方法人税課税標準) %>
         </BGC00010>
         <%= render_attr('BGC00060', @地方法人税額) %>
+        <%# BGC00065 税額控除超過額相当額の加算額 %>
         <%= render_attr('BGC00080', @地方法人税額) %>
         <%= render_attr('BGC00120', @確定地方法人税額) %>
         <%= render_attr('BGC00130', @地方法人税中間納付) %>
         <%= render_attr('BGC00140', 納付税額(@確定地方法人税額, @地方法人税中間納付)) %>
         <BGC00150>
-            <%= render_attr('BGC00170', 中間還付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+            <% if @form_vers['HOA112'].to_f >= 4.0 %>
+                <%# BGC00240 外国税額の還付金額 %>
+                <%= render_attr('BGC00250', 中間還付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+                <BGC00260>
+                    <%= render_attr('BGC00280', 中間還付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+                </BGC00260>
+            <% else %>
+                <%= render_attr('BGC00170', 中間還付税額(@確定地方法人税額, @地方法人税中間納付)) %>
+            <% end %>
         </BGC00150>
     </BGC00000>
 </HOA112>

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

@@ -1,4 +1,4 @@
-<HOE200 page="1" VR="13.0" id="HOE200" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+<HOE200 page="1" VR="<%= @form_vers['HOE200'] %>" id="HOE200" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
     <EGA00000>
         <EGA00010>
             <EGA00020 IDREF="JIGYO_NENDO_FROM"/>

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

@@ -28,13 +28,14 @@
             <% end %>
         </ARC00100>
         <%= 別表四還付事業税 %>
+        <%# ARC00360 通算法人に係る加算額 %>
         <% 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 %>
-            <ARC00220>
-                <%= render_attr('ARC00230', '前期仮払税金否認') %>
-                <% ['ARC00240', 'ARC00250'].each do |code| %>
+            <ARC00275>
+                <%= render_attr('ARC00280', '前期仮払税金否認') %>
+                <% ['ARC00290', 'ARC00300'].each do |code| %>
                     <%= render_attr(code, [@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].compact.sum) %>
                 <% end %>
-            </ARC00220>
+            </ARC00275>
         <% end %>
         <ARC00325>
             <% ['ARC00330', 'ARC00340'].each do |code| %>
@@ -53,6 +54,7 @@
                 <%= render_attr(code, [@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].compact.sum) %>
             <% end %>
         </ARD00100>
+        <%# ARD00400 通算法人に係る減算額 %>
         <% if (法人税仮払納付額 + 都道府県民税仮払納付 + 市民税仮払納付) > 0 %>
             <ARD00215>
                 <%= render_attr('ARD00220', '仮払税金認定損') %>
@@ -100,6 +102,13 @@
             <%= render_attr(code, @別表四調整所得) %>
         <% end %>
     </ARS00000>
+    <%# ARS10000 更生欠損金又は民事再生等評価換えが行われる場合の再生等欠損金の損金算入額 %>
+    <%# ARS20000 通算対象欠損金額の損金算入額又は通算対象所得金額の益金算入額 %>
+    <ARS50000>
+        <% ['ARS50010', 'ARS50020'].each do |code| %>
+            <%= render_attr(code, @別表四調整所得) %>
+        <% end %>
+    </ARS50000>
     <ART00000>
         <% ['ART00010', 'ART00020'].each do |code| %>
             <%= render_attr(code, @繰越損失管理.deduction) %>

data/lib/luca/jp/templates/beppyo51.xml.erb

@@ -1,4 +1,4 @@
-<HOA511 page="1" VR="13.0" id="HOA511" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+<HOA511 page="1" VR="<%= @form_vers['HOA511'] %>" id="HOA511" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
     <ICA00000>
         <ICA00010>
             <ICA00020 IDREF="JIGYO_NENDO_FROM"/>
@@ -39,6 +39,7 @@
                 </ICB00550>
                 <%= render_attr('ICB00610', 期末未納法人税) %>
             </ICB00530>
+            <%# ICB00860 未払通算税効果額 %>
             <ICB00620>
                 <%= render_attr('ICB00630', 期首未納都道府県民税) %>
                 <ICB00640>

data/lib/luca/jp/templates/beppyo52.xml.erb

@@ -272,4 +272,5 @@
         </IEG00080>
         <%= render_attr('IEG00190', 当期納税充当金) %>
     </IEG00000>
+    <%# IEI00000 通算法人の通算税効果額又は連結法人税個別帰属額及び連結地方法人税個別帰属額の発生状況等の明細 %>
 </HOA522>

data/lib/luca/jp/templates/beppyo7.xml.erb

@@ -1,4 +1,4 @@
-<HOB710 page="1" VR="11.0" id="HOB710" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+<HOB710 page="1" VR="<%= @form_vers['HOB710'] %>" id="HOB710" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
     <MCA00000>
         <MCA00010>
             <MCA00020 IDREF="JIGYO_NENDO_FROM"/>

data/lib/luca/jp/templates/el-no6-43.xml.erb

@@ -1,4 +1,4 @@
-<R0102AG120 xmlns="http://eltax.jp/HOJIN_DOFUKEN" vr="120" page="" seiseiSoft="<%= @software %>" seiseiVr="1" seiseiDay="<%= Date.today.strftime('%Y%m%d') %>" seiseiNM="<%= it_part_config('nozeisha_nm') %>" koshinSoft="" koshinVr="" koshinDay="" koshinNM="" taari="">
+<R0102AG<%= @form_vers['R0102AG'] %> xmlns="http://eltax.jp/HOJIN_DOFUKEN" vr="<%= @form_vers['R0102AG'] %>" page="" seiseiSoft="<%= @software %>" seiseiVr="1" seiseiDay="<%= Date.today.strftime('%Y%m%d') %>" seiseiNM="<%= it_part_config('nozeisha_nm') %>" koshinSoft="" koshinVr="" koshinDay="" koshinNM="" taari="">
     <AGA_JIGYO_SDATE idref="SDATE">
         <gen:era></gen:era><gen:yy></gen:yy><gen:mm></gen:mm><gen:dd></gen:dd>
         <gen:yyyymmdd></gen:yyyymmdd>
@@ -142,37 +142,41 @@
         <AGF00800 />
         <AGF00900><%= "12" if @employee <= 50 %></AGF00900>
         <AGF01000><%= @均等割 if @employee <= 50 %></AGF01000>
-        <AGF01100 />
-        <AGF01200 />
-        <AGF01300 />
-        <AGF01400 />
-        <AGF01500 />
-        <AGF01600 />
-        <AGF01700 />
-        <AGF01800 />
-        <AGF01900 />
-        <AGF02000 />
-        <AGF02100 />
-        <AGF02200 />
-        <AGF02300 />
-        <AGF02400 />
+        <AGF01050>
+            <AGF01100 />
+            <AGF01200 />
+            <AGF01300 />
+            <AGF01400 />
+            <AGF01500 />
+            <AGF01600 />
+            <AGF01700 />
+            <AGF01800 />
+            <AGF01900 />
+            <AGF02000 />
+            <AGF02100 />
+            <AGF02200 />
+            <AGF02300 />
+            <AGF02400 />
+        </AGF01050>
         <AGF02500 />
         <AGF02600 />
         <AGF02700 />
-        <AGF02800 />
-        <AGF02900 />
-        <AGF03000 />
-        <AGF03100 />
-        <AGF03200 />
-        <AGF03300 />
-        <AGF03400 />
-        <AGF03500 />
-        <AGF03600 />
-        <AGF03700 />
-        <AGF03800 />
-        <AGF03900 />
-        <AGF04000 />
-        <AGF04100 />
+        <AGF02750>
+            <AGF02800 />
+            <AGF02900 />
+            <AGF03000 />
+            <AGF03100 />
+            <AGF03200 />
+            <AGF03300 />
+            <AGF03400 />
+            <AGF03500 />
+            <AGF03600 />
+            <AGF03700 />
+            <AGF03800 />
+            <AGF03900 />
+            <AGF04000 />
+            <AGF04100 />
+        </AGF02750>
         <AGF04200><%= @均等割 %></AGF04200>
         <AGG00100 />
-</R0102AG120>
+</R0102AG<%= @form_vers['R0102AG'] %>>

data/lib/luca/jp/templates/el-no6.xml.erb

@@ -70,6 +70,7 @@
         <AAB00800><%= 法人税割税率[0] unless tokyo23? %></AAB00800>
         <AAB00810><%= 法人税割[0] %></AAB00810>
         <AAB00820 />
+        <AAB00830 />
         <AAB00850 />
         <AAB00900 />
         <AAB01000 />
@@ -194,7 +195,7 @@
         <AAI00400>1</AAI00400>
         <AAI00450><%= @税額.dig(:houjin, :kokuzei) %></AAI00450>
         <AAI00700><%= @税額.dig(:houjin, :kokuzei) > 200000 ? 1 : 2 %></AAI00700>
-        <AAI00800 />
+        <AAI00800>2</AAI00800>
         <AAJ_DAIRI_NAME></AAJ_DAIRI_NAME>
         <AAJ_DAIRI_TEL_NUM></AAJ_DAIRI_TEL_NUM>
 </R0102AA<%= @form_vers['R0102AA'] %>>

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

@@ -1,4 +1,4 @@
-<HOE990 page="1" VR="5.0" id="HOE990" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+<HOE990 page="1" VR="<%= @form_vers['HOE990'] %>" id="HOE990" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
     <MAA00000>
         <MAA00010>
             <MAA00020 IDREF="JIGYO_NENDO_FROM"/>
@@ -22,7 +22,7 @@
         </MAA00140>
         <MAA00170 IDREF="JIGYO_NAIYO"/>
     </MAA00000>
-    <% if 所得金額 > 0 %>
+    <% if 所得金額 > 0 && 期末資本金 <= 100_000_000 %>
     <MAB00000>
         <MAB00010>
             <%= render_attr('MAB00020', 42) %>

data/lib/luca/jp/templates/yakuin-meisai.xml.erb

@@ -1,4 +1,13 @@
 <HOI141 page="1" VR="5.0" id="HOI141" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <ILA00000>
+        <ILA00010>
+            <ILA00025><kubun_CD>01</kubun_CD></ILA00025>
+            <ILA00030><%= it_part_config('daihyo_nm') %></ILA00030>
+            <ILA00045><kubun_CD>01</kubun_CD></ILA00045>
+            <ILA00050><%= it_part_config('daihyo_adr') %></ILA00050>
+            <ILA00060><kubun_CD>1</kubun_CD></ILA00060>
+        </ILA00010>
+    </ILA00000>
     <ILB00000>
         <ILB00010>
             <%= render_attr('ILB00020', @役員報酬) %>

data/lib/luca/jp/templates/zatsueki-meisai.xml.erb

@@ -0,0 +1,16 @@
+<HOI160 page="1" VR="3.0" id="HOI160" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+  <% @雑益.each do |profit| %>
+    <HPB00000>
+      <HPB00100>雑収入</HPB00100>
+      <%= render_attr('HPB00200', profit[:note]) %>
+      <%= render_attr('HPB00500', profit[:amount]) %>
+    </HPB00000>
+  <% end %>
+  <% @雑損失.each do |loss| %>
+    <HPC00000>
+      <HPC00100>雑損失</HPC00100>
+      <%= render_attr('HPC00200', loss[:note]) %>
+      <%= render_attr('HPC00500', loss[:amount]) %>
+    </HPC00000>
+  <% end %>
+</HOI160>

data/lib/luca/jp/uchiwake.rb

@@ -169,6 +169,7 @@ module Luca #:nodoc:
         account_codes = uchiwake_account_config('C1E').map { |account| account['code'].to_s }
         return nil if account_codes.length == 0
 
+        STDERR.puts "勘定科目内訳書（地代家賃）の支払対象期間の追記が必要"
         @地代家賃 = @bs_data.each.with_object({}) do |(k, v), h|
           next unless account_codes.include?(k)
           next unless readable(v || 0) > 0
@@ -191,10 +192,66 @@ module Luca #:nodoc:
       end
 
       def 役員報酬内訳
+        STDERR.puts "勘定科目内訳書（役員報酬）の個人別金額の追記が必要"
         @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'))
       end
+
+      # 雑収入のうち、10万円以上または未収入金とのセット仕訳
+      # 雑収入の補助科目のうち、10万円以上
+      # 雑損失とその補助科目のうち、10万円以上の仕訳
+      #
+      def 雑益雑損失内訳フォーム
+        @雑益 = LucaBook::List.term(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: 'D16')
+                        .data
+                        .map { |journal| {
+                                 note: journal[:note],
+                                 amount: readable(journal[:credit].select { |entry| entry[:code] == 'D16' }
+                                   .map { |entry| entry[:amount] }.compact.sum),
+                                 tax_refund: journal[:credit].index { |entry| entry[:code] =~ /^150/ }
+                               } }
+                        .select { |obj| obj[:amount] >= 100_000 || obj[:tax_refund] }
+        @pl_data.keys
+          .select { |k| k =~ /^D16[0-9A-Z]+/ && @pl_data[k] >= 100_000 }
+          .each do |k|
+          @雑益.push({
+                       note: self.class.dict.dig(k)[:label],
+                       amount: @pl_data[k]
+                     })
+        end
+        @雑益 = @雑益.sort_by{ |obj| obj[:amount] }
+                .reverse.take(10)
+
+        @雑損失 = LucaBook::List.term(@start_date.year, @start_date.month, @end_date.year, @end_date.month, code: 'E16')
+                        .data
+                        .map { |journal| {
+                                 note: journal[:note],
+                                 amount: readable(journal[:debit].select { |entry| entry[:code] == 'E16' }
+                                   .map { |entry| entry[:amount] }.compact.sum)
+                               } }
+                        .select { |obj| obj[:amount] >= 100_000 }
+        @pl_data.keys
+          .select { |k| k =~ /^E16[0-9A-Z]+/ && @pl_data[k] >= 100_000 }
+          .each do |k|
+          @雑損失.push({
+                         note: self.class.dict.dig(k)[:label],
+                         amount: @pl_data[k]
+                       })
+        end
+        @雑損失 = @雑損失.sort_by{ |obj| obj[:amount] }
+                  .reverse.take(10)
+        return nil if @雑益.empty? && @雑損失.empty?
+
+        'HOI160'
+      end
+
+      def 雑益雑損失内訳
+        return nil if @雑益.empty? && @雑損失.empty?
+
+        STDERR.puts "勘定科目内訳書（雑益雑損失）の内容確認"
+        render_erb(search_template('zatsueki-meisai.xml.erb'))
+      end
     end
   end
 end

data/lib/luca/jp/urikake.rb

@@ -12,9 +12,10 @@ module Luca
     class Urikake < LucaDeal::Invoice
       @dirname = 'invoices'
 
-      def report(total = nil)
+      def report(total = nil, encoding = nil)
         listed_amount = 0
-        str = CSV.generate(String.new, headers: false, col_sep: ',', encoding: 'UTF-8') do |f|
+        encoding ||= 'SJIS'
+        str = CSV.generate(String.new, headers: false, col_sep: ',', encoding: encoding) do |f|
           list.map do |invoice|
             amount = readable(invoice.dig('subtotal', 0, 'items') + invoice.dig('subtotal', 0, 'tax'))
             listed_amount += amount
@@ -23,6 +24,8 @@ module Luca
           if total
             f << ['3', '0', '売掛金', 'その他', nil, total - listed_amount, nil ]
             f << ['3', '1', nil, nil, nil, total, nil ]
+          else
+            f << ['3', '1', nil, nil, nil, listed_amount, nil ]
           end
         end
         File.open('HOI030_3.0.csv', 'w') { |f| f.write(str) }

data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.14.2'
+    VERSION = '0.16.0'
   end
 end

data/lib/luca_salary/jp.rb

@@ -16,13 +16,15 @@ class LucaSalary::Jp < LucaSalary::Base
     __dir__
   end
 
-  def calc_payment(profile)
+  def calc_payment(profile, date)
+    配偶者控除 = profile.include?('spouse')
+    扶養控除 = self.class.扶養控除対象者の数(profile['family'], Date.new(date.year, 12, 31))
     {}.tap do |h|
       select_code(profile, '1').each { |k, v| h[k] = v }
       h['201'] = @insurance.health_insurance_salary(insurance_rank(profile))
       h['202'] = @insurance.pension_salary(pension_rank(profile))
       tax_base = self.class.sum_code(h, '1', income_tax_exception) - h['201'] - h['202']
-      h['203'] = JpNationalTax::IncomeTax.calc_kouran(tax_base, Date.today, true)
+      h['203'] = JpNationalTax::IncomeTax.calc_kouran(tax_base, Date.today, 配偶者控除, 扶養控除)
       h['211'] = resident_tax(profile)
       select_code(profile, '3').each { |k, v| h[k] = v }
       select_code(profile, '4').each { |k, v| h[k] = v }
@@ -31,13 +33,17 @@ class LucaSalary::Jp < LucaSalary::Base
     end
   end
 
-  def self.year_total(payment, date)
+  def self.year_total(profile, payment, date)
+    raise '年末調整の対象となりません' if payment['1'] == 0
+
     payment.tap do |p|
       p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
-      p['916'] = partner_deduction(p['1'])
+      p['916'] = 配偶者控除の金額(p['1'], profile['spouse'], date)
+      p['917'] = 配偶者特別控除の金額(p['1'], profile['spouse'], date)
+      p['918'] = 扶養控除の金額(profile['family'], date)
       p['912'] = ['201', '202', '204', '205'].map{ |cd| p[cd] }.compact.sum
       p['901'] = JpNationalTax::IncomeTax.year_salary_taxable(p['1'], date)
-      p['941'] = p['901'] - p['911'] - p['912'] - p['916']
+      p['941'] = p['901'] - ['911', '912', '916', '917', '918'].map{ |cd| p[cd] }.compact.sum
       p['961'] = JpNationalTax::IncomeTax.year_tax(p['941'], date)
       diff = p['961'] - p['203']
       if diff.positive?
@@ -54,18 +60,95 @@ class LucaSalary::Jp < LucaSalary::Base
     end
   end
 
-  def self.partner_deduction(income)
-    if income <= 9_000_000
-      380_000
-    elsif income <= 9_500_000
-      260_000
-    elsif income <= 10_000_000
-      130_000
+  def self.配偶者控除の金額(income, spouse, date)
+    puts spouse
+    return nil if spouse.nil?
+
+    puts spouse
+    spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
+    return 0 if spouse_salary > 480_000
+
+    salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
+    birth_date = spouse['birth_date'] || date
+    if salary <= 9_000_000
+      birth_date <= date.prev_year(70) ? 480_000 : 380_000
+    elsif salary <= 9_500_000
+      birth_date <= date.prev_year(70) ? 320_000 : 260_000
+    elsif salary <= 10_000_000
+      birth_date <= date.prev_year(70) ? 160_000 : 130_000
     else
       0
     end
   end
 
+  def self.配偶者特別控除の金額(income, spouse, date)
+    return nil if spouse.nil?
+
+    salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
+    return 0 if salary > 10_000_000
+
+    spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
+    return 0 if spouse_salary <= 480_000
+    return 0 if spouse_salary > 1_330_000
+
+    if salary <= 9_000_000
+      return 380_000 if spouse_salary <= 950_000
+      return 360_000 if spouse_salary <= 1_000_000
+      return 310_000 if spouse_salary <= 1_050_000
+      return 260_000 if spouse_salary <= 1_100_000
+      return 210_000 if spouse_salary <= 1_150_000
+      return 160_000 if spouse_salary <= 1_200_000
+      return 110_000 if spouse_salary <= 1_250_000
+      return 60_000 if spouse_salary <= 1_300_000
+      return 30_000
+    elsif salary <= 9_500_000
+      return 260_000 if spouse_salary <= 950_000
+      return 240_000 if spouse_salary <= 1_000_000
+      return 210_000 if spouse_salary <= 1_050_000
+      return 180_000 if spouse_salary <= 1_100_000
+      return 140_000 if spouse_salary <= 1_150_000
+      return 110_000 if spouse_salary <= 1_200_000
+      return 80_000 if spouse_salary <= 1_250_000
+      return 40_000 if spouse_salary <= 1_300_000
+      return 20_000
+    else
+      return 130_000 if spouse_salary <= 950_000
+      return 120_000 if spouse_salary <= 1_000_000
+      return 110_000 if spouse_salary <= 1_050_000
+      return 90_000 if spouse_salary <= 1_100_000
+      return 70_000 if spouse_salary <= 1_150_000
+      return 60_000 if spouse_salary <= 1_200_000
+      return 40_000 if spouse_salary <= 1_250_000
+      return 20_000 if spouse_salary <= 1_300_000
+      return 10_000
+    end
+  end
+
+  def self.扶養控除の金額(family, date)
+    return if family.nil?
+
+    family.map { |person| 各家族の扶養控除の額(person, date) }.sum
+  end
+
+  def self.各家族の扶養控除の額(person, date)
+    birth_date = person['birth_date']
+    return 0 if birth_date.nil?
+
+    if birth_date > date.prev_year(16)
+      0
+    elsif birth_date <= date.prev_year(70)
+      person['live_with'] ? 580_000 : 480_000 # 老人扶養親族
+    elsif birth_date <= date.prev_year(19) and birth_date > date.prev_year(23)
+      630_000 # 特定扶養親族
+    else
+      380_000
+    end
+  end
+
+  def self.扶養控除対象者の数(family, date)
+    family.map { |person| 各家族の扶養控除の額(person, date) > 0 ? 1 : 0 }.sum
+  end
+
   def income_tax_exception
     %w[116 118 119 11A 11B]
   end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.14.2
+  version: 0.16.0
 platform: ruby
 authors:
 - Chuma Takahiro
-autorequire: 
+autorequire:
 bindir: exe
 cert_chain: []
-date: 2023-04-17 00:00:00.000000000 Z
+date: 2024-01-06 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -157,6 +157,7 @@ files:
 - lib/luca/jp/templates/tekiyougaku.xml.erb
 - lib/luca/jp/templates/yakuin-meisai.xml.erb
 - lib/luca/jp/templates/yokin-meisai.xml.erb
+- lib/luca/jp/templates/zatsueki-meisai.xml.erb
 - lib/luca/jp/uchiwake.rb
 - lib/luca/jp/urikake.rb
 - lib/luca/jp/util.rb
@@ -173,7 +174,7 @@ metadata:
   homepage_uri: https://github.com/chumaltd/luca-jp
   source_code_uri: https://github.com/chumaltd/luca-jp
   changelog_uri: https://github.com/chumaltd/luca-jp/CHANGELOG.md
-post_install_message: 
+post_install_message:
 rdoc_options: []
 require_paths:
 - lib
@@ -188,8 +189,8 @@ required_rubygems_version: !ruby/object:Gem::Requirement
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.3.5
-signing_key: 
+rubygems_version: 3.4.10
+signing_key:
 specification_version: 4
 summary: JP tax extension for Luca
 test_files: []