luca-jp 0.16.2 → 0.17.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: 4a2439c73cf61040d39604aba50f3765abd94a42ca9a6a3f531864993856e2c6
-  data.tar.gz: 6ecf8ad72b8fe7c6ac1a68c04360f0a5dc4f7c5ec754291c728d4a172319c6fe
+  metadata.gz: 1eb3cc018828ad1a0e466b86bac2280a7db7661118c6a47748bfa2feae045824
+  data.tar.gz: '080aef29106f45e7a0188f646f8098d047decd6bc4adc70453d36ec2ae147f22'
 SHA512:
-  metadata.gz: d9983fbb9704f1867813024e0da0653d2079443190673c62964074d4c81cac6d92a5a8a6a86c1c8b4988b6f1e0db7d974ba9ed504ff0c35176961dd8e755c63f
-  data.tar.gz: 7e0303ee440175e577d7ef1c563f06278edf4f48e42a4e9c4a930c92cd353f9e7a511dcea715491c37e6f31af72b46dc687b3f31ff08949bc7cca9c12e9bd64b
+  metadata.gz: 0ba0df576a6bb63923a33a0dc124a3a3539a1bda7346fa428228304fc371cc0218f3e855d18dbbc935d7a7352ace49f7ef012c46fe04f9abcca0b26b3af59217
+  data.tar.gz: e10900edeed0d1596fcd7f02225d4e49fef3f9656ece12604d631bf5c788fd14e011cf41c5cf0ff043fee02f3171156c109d86a2e6bc70e819f0d7fdec92e42e

data/exe/luca-jp

@@ -6,6 +6,9 @@ require 'luca/jp'
 require 'luca_salary/jp_payreport'
 require 'luca_cmd'
 require 'luca_support/const'
+require 'yaml'
+
+EXT_CONF = 'config-lucajp.yml'
 
 class LucaCmd
   def self.syouhizei(args, params)
@@ -17,17 +20,19 @@ class LucaCmd
   end
 
   def self.houjinzei(args, params)
+    ext_config = params[:extra] ? YAML.load_file(params[:extra]) : nil
     if params[:export]
-      Luca::Jp::Aoiro.range(*auto_range(args, params)).export_json
+      puts Luca::Jp::Aoiro.range(*auto_range(args, params)).export_json(ext_config: ext_config)
     else
-      puts Luca::Jp::Aoiro.range(*auto_range(args, params)).kani
+      puts Luca::Jp::Aoiro.range(*auto_range(args, params)).kani(ext_config: ext_config)
     end
   end
 
   def self.chihouzei(args, params)
+    ext_config = params[:extra] ? YAML.load_file(params[:extra]) : nil
     if params[:export]
       accounts = Luca::Jp::Util.eltax_config('reports').map do |report|
-        Luca::Jp::Chihouzei.range(*auto_range(args, params)).export_json(report)
+        Luca::Jp::Chihouzei.range(*auto_range(args, params)).export_json(report, ext_config: ext_config)
       end
       puts JSON.dump(accounts)
     else
@@ -56,26 +61,6 @@ class LucaCmd
       [r[0].year, r[0].month, r[1].year, r[1].month]
     end
   end
-
-  def self.check_dir_jp(target)
-    check_dir(target) do
-      begin
-        ex_conf = YAML.safe_load(
-          File.read(Pathname(LucaSupport::CONST.pjdir) / 'config-lucajp.yml'),
-          permitted_classes: [Date]
-        )
-        if ex_conf
-          LucaSupport::CONST.set_config(
-            LucaSupport::CONST.config.merge(ex_conf)
-          )
-        end
-      rescue Errno::ENOENT
-        nil
-      end
-
-      yield
-    end
-  end
 end
 
 module LucaSalaryCmd
@@ -94,10 +79,11 @@ case cmd
 when 'h', /hou?jinzei/
   OptionParser.new do |opt|
     opt.banner = 'Usage: luca-jp h|houjinzei [options] [yyyy mm yyyy mm]'
+    opt.on('-x VAL', 'extra config') { |v| params[:extra] = v }
     opt.on('--export', 'export json') { |_v| params[:export] = true }
     opt.on('--lastyear', 'report on last Financial year') { |_v| params[:lastyear] = true }
     args = opt.parse!(ARGV)
-    LucaCmd.check_dir_jp('journals') do
+    LucaCmd.check_dir('journals', ext_conf: EXT_CONF) do
       LucaCmd.houjinzei(args, params)
     end
   end
@@ -107,17 +93,18 @@ when 's', /s[yh]ou?hizei/
       opt.on('--export', 'export json') { |_v| params[:export] = true }
       opt.on('--lastyear', 'report on last Financial year') { |_v| params[:lastyear] = true }
       args = opt.parse!(ARGV)
-      LucaCmd.check_dir_jp('journals') do
+      LucaCmd.check_dir('journals', ext_conf: EXT_CONF) do
         LucaCmd.syouhizei(args, params)
       end
     end
 when 'c', /chihou?zei/
   OptionParser.new do |opt|
     opt.banner = 'Usage: luca-jp c|chihouzei [options] [yyyy mm yyyy mm]'
+    opt.on('-x VAL', 'extra config') { |v| params[:extra] = v }
     opt.on('--export', 'export json') { |_v| params[:export] = true }
     opt.on('--lastyear', 'report on last Financial year') { |_v| params[:lastyear] = true }
     args = opt.parse!(ARGV)
-    LucaCmd.check_dir_jp('journals') do
+    LucaCmd.check_dir('journals', ext_conf: EXT_CONF) do
       LucaCmd.chihouzei(args, params)
     end
   end
@@ -127,7 +114,7 @@ when /urikake/
     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.check_dir_jp('invoices') do
+    LucaCmd.check_dir('invoices', ext_conf: EXT_CONF) do
       LucaCmd.urikake(args, params)
     end
   end
@@ -135,7 +122,7 @@ when 'k', 'kyuyo', 'salary'
   OptionParser.new do |opt|
     opt.banner = 'Usage: luca-jp kyuyo [--export] year'
     args = opt.parse(ARGV)
-    LucaCmd.check_dir_jp('profiles') do
+    LucaCmd.check_dir('profiles', ext_conf: EXT_CONF) do
       LucaSalaryCmd::Export.payreport(args)
     end
   end

data/lib/luca/jp/aoiro.rb

@@ -20,7 +20,7 @@ module Luca
       @dirname = 'journals'
       @record_type = 'raw'
 
-      def kani(export: false)
+      def kani(ext_config: nil, export: false)
         set_pl(4)
         set_bs(4)
         @issue_date = Date.today
@@ -28,12 +28,14 @@ module Luca
         @software = 'LucaJp'
         @shinkoku_kbn = '30' # 確定申告
 
+        別表四所得調整(ext_config)
         @税額 = 税額計算
         @確定法人税額 = @税額.dig(:houjin, :kokuzei)
         @法人税額 = 中小企業の軽減税額 + 一般区分の税額
         @地方法人税課税標準 = (@法人税額 / 1000).floor * 1000
         @地方法人税額 = 地方法人税額(@地方法人税課税標準)
         @確定地方法人税額 = @税額.dig(:houjin, :chihou)
+
         @法人税中間納付 = prepaid_tax('1851')
         @地方法人税中間納付 = prepaid_tax('1852')
 
@@ -63,8 +65,6 @@ 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 = ['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 = [
@@ -85,35 +85,35 @@ module Luca
         end
       end
 
-      def export_json
-        dat = kani(export: true)
-        [].tap do |res|
-          item = {}
-          item['date'] = @end_date
-          item['debit'] = []
-          item['credit'] = []
-          if dat[:kokuzei][:chukan] > 0
-            item['credit'] << { 'label' => '仮払法人税', 'amount' => dat[:kokuzei][:chukan] }
-          end
-          if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
-            item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
-          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] } 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
-          if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
-            item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
-          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] } if dat[:chihou][:zeigaku] > 0
-          item['x-editor'] = 'LucaJp'
-          res << item
-          puts JSON.dump(res)
+      def export_json(ext_config: nil, raw: false)
+        dat = kani(export: true, ext_config: ext_config)
+        res = []
+        item = {}
+        item['date'] = @end_date
+        item['debit'] = []
+        item['credit'] = []
+        if dat[:kokuzei][:chukan] > 0
+          item['credit'] << { 'label' => '仮払法人税', 'amount' => dat[:kokuzei][:chukan] }
+        end
+        if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
+          item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
+        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] }
+        if dat[:chihou][:chukan] > 0
+          item['credit'] << { 'label' => '仮払法人税(地方)', 'amount' => dat[:chihou][:chukan] }
         end
+        if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
+          item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
+        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] } if dat[:chihou][:zeigaku] > 0
+        item['x-editor'] = 'LucaJp'
+        res << item
+
+        raw ? res : JSON.dump(res)
       end
 
       def 別表一
@@ -130,28 +130,74 @@ module Luca
         render_erb(search_template('beppyo2.xml.erb'))
       end
 
+      # NOTE: 別表四所得調整に依存
       def 別表四簡易
         @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
-        @当期還付事業税 = 還付事業税
-        @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)
-        @別表四調整所得 = @当期純損益 + @法人税等 - @納付事業税 - @翌期還付事業税 + @当期還付事業税
 
-        @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 = 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]
-                      .compact.sum
+        ### 損金不算入額の計算
+
+        @損金経理をした法人税及び地方法人税 = 法人税損金納付額
+        @損金経理をした道府県民税及び市町村民税 = [
+          都道府県民税損金納付,
+          市民税損金納付,
+        ].compact.sum
+        @損金経理をした納税充当金 = 当期納税充当金
+        @損金不算入額 = [
+          @損金不算入額税額未確定,
+          @損金経理をした法人税及び地方法人税,
+          @損金経理をした道府県民税及び市町村民税,
+          @損金経理をした納税充当金,
+        ].compact.sum
+        @損金不算入額留保 = [
+          @減価償却の償却超過額,
+          @当期還付事業税,
+          @損金経理をした法人税及び地方法人税,
+          @損金経理をした道府県民税及び市町村民税,
+          @損金経理をした納税充当金,
+        ].compact.sum
+        @損金不算入額社外流出 = [
+          @役員給与の損金不算入額,
+          @交際費等の損金不算入額,
+          # TODO: 附帯税
+        ].compact.sum
+
+        ### 益金不算入額の計算
+        STDERR.puts "別表八「受取配当等の益金算入に関する明細書」の追加作成が必要" if @受取配当金の益金不算入額
+
+        @翌期還付事業税 = ['1504', '1854', '1855', '1856', '1857', '1858']
+                            .map{ |code| readable(@bs_data[code]) }
+                            .compact.sum
+        @益金不算入額 = [
+          @益金不算入額税額未確定,
+          # NOTE: 確定税額は会計上も費用認識しているため相殺
+          (@事業税中間納付 * -1),
+          @翌期還付事業税
+        ].compact.sum
+        @益金不算入額留保 = [
+          @納付事業税,
+          @減価償却超過額の当期認容額,
+          @翌期還付事業税
+        ].compact.sum
+        @益金不算入額社外流出 = [
+          # TODO: 欠損金繰戻還付、欠損金当期控除
+          @受取配当金の益金不算入額,
+          @受贈益の益金不算入額,
+        ].compact.sum
+        @別表四調整所得留保 = @当期純損益 + @損金不算入額留保 - @益金不算入額留保
+        @別表四調整所得社外流出 = @当期純損益 + @損金不算入額社外流出 - @益金不算入額社外流出
+        # TODO: 寄付金、所得税額控除、外国法人税の損金不算入調整
 
         render_erb(search_template('beppyo4.xml.erb'))
       end
 
       def 別表五一
-        @期首資本金 = readable(@start_balance.dig('911'))
+        @当期還付法人税 = refund_tax('1502')
+        @当期還付都道府県住民税 = refund_tax('1503')
+        @当期還付市民税 = refund_tax('1505')
+        @翌期還付都道府県住民税 = readable(@bs_data['1503']) || 0
+        @翌期還付市民税 = readable(@bs_data['1505']) || 0
+
+        @期首資本金 = readable(@start_balance.dig('911')) || 0
         @資本金期中減, @資本金期中増 = 純資産期中増減('911')
         @期首資本準備金, @期末資本準備金 = 期首期末残高('9131')
         @資本準備金期中減, @資本準備金期中増 = 純資産期中増減('9131')
@@ -169,6 +215,7 @@ module Luca
         @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)
+        @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)
         @その他事業税 = 租税公課 - @消費税期中増
         render_erb(search_template('beppyo52.xml.erb'))
       end
@@ -374,21 +421,18 @@ module Luca
         "<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 = ['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
+      def 別表五一仮払事業税
+        return '' if @当期還付事業税 == 0 && @翌期還付事業税 == 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>)
+          #{render_attr('ICB00150', '仮払事業税')}
+          #{render_attr('ICB00160', @当期還付事業税 * -1)}
+            <ICB00170>
+          #{render_attr('ICB00190', @当期還付事業税 * -1)}
+          #{render_attr('ICB00200', @翌期還付事業税 * -1)}
+            </ICB00170>
+          #{render_attr('ICB00210', @翌期還付事業税 * -1)}
+            </ICB00140>)
       end
 
       def 別表五一還付法人税
@@ -448,7 +492,12 @@ module Luca
       end
 
       def 当期納税充当金
-        readable(@pl_data.dig('H0')) - [法人税損金納付額, 都道府県民税損金納付, 市民税損金納付, 事業税損金納付].compact.sum
+        r = credit_amount('515', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
+        readable(r)
+      end
+
+      def 期末納税充当金
+        readable(@bs_data.dig('515')) || 0
       end
 
       def 期首未納法人税
@@ -465,6 +514,7 @@ module Luca
       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
+      # 決算後において、未収法人税・仮払法人税・仮払法人税(地方)の合計金額の想定
       #
       def 法人税仮払納付額
         [(@法人税中間納付 + @地方法人税中間納付 - @確定法人税額 - @確定地方法人税額), 0].max
@@ -489,8 +539,15 @@ module Luca
         [確定都道府県住民税, readable(r)]
       end
 
+      # 決算後において、仮払地方税法人税割・仮払地方税均等割の金額は
+      # 本来都道府県と市区町村に区分すべきだが、全額市民税とみなしている
+      #
       def 都道府県民税仮払納付
-        readable(@bs_data['1503']) || 0
+        [
+          readable(@bs_data['1503']),
+          readable(@bs_data['1859']),
+          readable(@bs_data['185A']),
+        ].compact.sum
       end
 
       # 期末納付済金額のうち税額として確定したもの
@@ -499,6 +556,10 @@ module Luca
         @都道府県民税均等割中間納付 + @都道府県民税法人税割中間納付 - 都道府県民税仮払納付
       end
 
+      def 期末未納都道府県民税
+        readable(@bs_data.dig('5153')) || 0
+      end
+
       def 確定市民税
         readable(@pl_data['H113']) || 0
       end
@@ -517,7 +578,11 @@ module Luca
       end
 
       def 市民税仮払納付
-        readable(@bs_data['1505']) || 0
+        [
+          readable(@bs_data['1505']),
+          readable(@bs_data['185D']),
+          readable(@bs_data['185E']),
+        ].compact.sum
       end
 
       # 期末納付済金額のうち税額として確定したもの
@@ -534,8 +599,18 @@ module Luca
         [@事業税中間納付, 確定事業税].min
       end
 
+      def 期末未納事業税
+        readable(@bs_data['5152']) || 0
+      end
+
       def 別表五一期首差引金額
-        [期首繰越損益, 期首納税充当金].compact.sum - [
+        [
+          @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,
+          期首繰越損益,
+          期首納税充当金
+        ].compact.sum - [
           期首未納法人税,
           期首未納都道府県民税,
           期首未納市民税,
@@ -544,16 +619,28 @@ module Luca
       end
 
       def 別表五一期末差引金額
-        [期末繰越損益, 当期納税充当金].compact.sum - [
+        [
+          @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,
+          期末繰越損益,
+          期末納税充当金
+        ].compact.sum - [
           期末未納法人税,
-          確定都道府県住民税,
-          確定市民税,
+          期末未納都道府県民税,
+          期末未納市民税,
           @翌期還付事業税
         ].compact.sum
       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].compact.sum - [
+        [
+          @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,
+          期首繰越損益,
+          納税充当金期中減
+        ].compact.sum - [
           @法人税期中減,
           @都道府県民税期中減,
           @市民税期中減,
@@ -566,11 +653,20 @@ module Luca
       end
 
       def 別表五一期中増差引金額
-        [期末繰越損益, 納付税額(確定事業税, @事業税中間納付)].compact.sum - [
+        [
+          @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,
+          期末繰越損益,
+          期末納税充当金
+        ].compact.sum - [
           @法人税中間納付,
           @地方法人税中間納付,
+          期末未納法人税,
           @都道府県民税中間納付,
+          期末未納都道府県民税,
           @市民税中間納付,
+          期末未納市民税,
           @翌期還付事業税
         ].compact.sum
       end
@@ -701,12 +797,14 @@ module Luca
       end
 
       def proc_version
-        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' }
+        if @end_date >= Date.parse('2023-4-1')
+          { 'proc' => '23.0.2', 'HOA112' => '5.0', 'HOA116' => '4.0', 'HOA201' => '5.0', 'HOA420' => '22.0', 'HOA511' => '14.0', 'HOA522' => '9.0', 'HOB710' => '13.0', 'HOE200' => '14.0', 'HOE990' => '7.0', 'HOK010' => '6.0' }
+        elsif @end_date >= Date.parse('2022-4-1')
+          { 'proc' => '22.0.3', 'HOA112' => '4.0', 'HOA116' => '3.0', 'HOA201' => '4.0', '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' }
+          { 'proc' => '21.0.2', 'HOA112' => '3.1', 'HOA116' => '2.0', 'HOA201' => '4.0', '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', 'HOA511' => '13.0', 'HOA522' => '6.0', 'HOB710' => '11.0', 'HOE200' => '13.0', 'HOE990' => '5.0', 'HOK010' => '5.0' }
+          { 'proc' => '20.0.2', 'HOA112' => '2.0', 'HOA116' => '1.0', 'HOA201' => '4.0', '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

@@ -17,7 +17,7 @@ module Luca
       @dirname = 'journals'
       @record_type = 'raw'
 
-      def kani(report_cfg, export: false)
+      def kani(report_cfg, export: false, ext_config: nil)
         set_pl(4)
         set_bs(4)
         @issue_date = Date.today
@@ -32,28 +32,25 @@ module Luca
         @shotoku401 = report_cfg['shotoku401']
         @shotoku801 = report_cfg['shotoku801']
 
+        別表四所得調整(ext_config)
         @税額 = 税額計算
         jichitai = @report_category == 'city' ? :shimin : :kenmin
         @均等割 = report_cfg['kintouwari'] || @税額.dig(jichitai, :kintou)
         @確定法人税割 = @税額.dig(jichitai, :houjinzei)
         @地方特別法人事業税中間納付 = prepaid_tax('1854', @jimusho_name)
         @所得割中間納付 = prepaid_tax('1855', @jimusho_name)
-        @法人税割中間納付 = prepaid_tax('1859', @jimusho_name)
-        @均等割中間納付 = prepaid_tax('185A', @jimusho_name)
+        @法人税割中間納付 = prepaid_tax(
+          @report_category == 'city' ? '185D' :'1859',
+          @jimusho_name
+        )
+        @均等割中間納付 = prepaid_tax(
+          @report_category == 'city' ? '185E' : '185A',
+          @jimusho_name
+        )
         @所得割 = @税額.dig(:kenmin, :shotoku)
         if export
           {
             customer: @jimusho_name,
-            jigyouzei: {
-              shotoku: {
-                zeigaku: @所得割,
-                chukan: @所得割中間納付
-              },
-              tokubetsu: {
-                zeigaku: @税額.dig(:kenmin, :tokubetsu),
-                chukan: @地方特別法人事業税中間納付
-              },
-            },
             juminzei: {
               kinto: {
                 zeigaku: @均等割,
@@ -64,7 +61,20 @@ module Luca
                 chukan: @法人税割中間納付
               }
             }
-          }
+          }.tap do |record|
+            if @report_category != 'city'
+              record[:jigyouzei] = {
+                shotoku: {
+                  zeigaku: @所得割,
+                  chukan: @所得割中間納付
+                },
+                tokubetsu: {
+                  zeigaku: @税額.dig(:kenmin, :tokubetsu),
+                  chukan: @地方特別法人事業税中間納付
+                },
+              }
+            end
+          end
         else
           @company = CGI.escapeHTML(config.dig('company', 'name'))
           @form_vers = proc_version
@@ -99,8 +109,8 @@ module Luca
         end
       end
 
-      def export_json(report_cfg)
-        records = kani(report_cfg, export: true)
+      def export_json(report_cfg, ext_config: nil)
+        records = kani(report_cfg, export: true, ext_config: ext_config)
         label = @report_category == 'city' ? '市町村住民税' : '都道府県住民税'
         {}.tap do |item|
           item['date'] = @end_date
@@ -109,7 +119,7 @@ module Luca
           unless @report_category == 'city'
             records[:jigyouzei].each do |k, dat|
               if dat[:chukan] > 0
-                item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
+                item['credit'] << { 'label' => karibarai_label(k, @report_category), 'amount' => dat[:chukan] }
               end
               if dat[:chukan] > dat[:zeigaku]
                 item['debit'] << { 'label' => '未収地方事業税', 'amount' => dat[:chukan] - dat[:zeigaku] }
@@ -121,7 +131,7 @@ module Luca
           end
           records[:juminzei].each do |k, dat|
             if dat[:chukan] > 0
-              item['credit'] << { 'label' => karibarai_label(k), 'amount' => dat[:chukan] }
+              item['credit'] << { 'label' => karibarai_label(k, @report_category), 'amount' => dat[:chukan] }
             end
             if dat[:chukan] > dat[:zeigaku]
               item['debit'] << { 'label' => "未収#{label}", 'amount' => dat[:chukan] - dat[:zeigaku] }
@@ -229,22 +239,31 @@ module Luca
         "<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)
-        case key
-        when :tokubetsu
-          '仮払地方税特別法人事業税'
-        when :shotoku
-          '仮払地方税所得割'
-        when :syunyu
-          '仮払地方税収入割'
-        when :shihon
-          '仮払地方税資本割'
-        when :fukakachi
-          '仮払地方税付加価値割'
-        when :houjinzei
-          '仮払地方税法人税割'
-        when :kinto
-          '仮払地方税均等割'
+      def karibarai_label(key, category)
+        if category == 'city'
+          case key
+          when :houjinzei
+            '仮払市民税法人税割'
+          when :kinto
+            '仮払市民税均等割'
+          end
+        else
+          case key
+          when :tokubetsu
+            '仮払地方税特別法人事業税'
+          when :shotoku
+            '仮払地方税所得割'
+          when :syunyu
+            '仮払地方税収入割'
+          when :shihon
+            '仮払地方税資本割'
+          when :fukakachi
+            '仮払地方税付加価値割'
+          when :houjinzei
+            '仮払地方税法人税割'
+          when :kinto
+            '仮払地方税均等割'
+          end
         end
       end