luca-jp 0.17.2 → 0.18.1

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: 37f8b7dcf7b6a6a2f5d5ae058b87bbf7435de5b14f5d7a67ada3076a6a2f2455
-  data.tar.gz: 9a4178240a2afc5f19684e7789bda38c55c658bacb8967a9dfe8a05839841143
+  metadata.gz: b480588d30ad8662d44c2ab3f2c0575fa91250b2b24928d4ccc089f1fee34f48
+  data.tar.gz: 3843a90218ddccc9969d80ec955783a799e3095b6a1a01abe870632a3831f356
 SHA512:
-  metadata.gz: 95b9c21014bb450d76ad79e53c3968d3cb443276e645529ab60f774a32dc53caf39121082321bfdcf5f6616f87ebe8ff694e4c17ccf8a6844b83fdb39f3afb47
-  data.tar.gz: af47a5f2ec8e797d1b2150cf99c418bd486d4b905aa2a3de7982c6f54521e72ee2e2b9ba0ea0d241942884ca2c604a7969f23f2984905caf26eaec359842bba0
+  metadata.gz: 6a87556ce0b2da2c016624df23efa9e73d00816e0682713596841426d95be8a13b256e6b6ae848b3e6ef16ac10ef9b0e6763b964f6f2cf5a8f14057a6bb52add
+  data.tar.gz: f3dd2de0bc8686bc7643ade70cb584a1e8e5e3d3c9c6019249e8cbcff07ee85c36ac65465df408bc7cb82611624201988f3b42c277ee392128f961238206c1cb

data/exe/luca-jp

@@ -37,14 +37,14 @@ class LucaCmd
       puts JSON.dump(accounts)
     else
       Luca::Jp::Util.eltax_config('reports').each do |report|
-        File.open("chihouzei-#{report['jichitai_code']}#{report['jimusho_code']}.xml", 'w') { |f| f.puts(Luca::Jp::Chihouzei.range(*auto_range(args, params)).kani(report))}
+        File.open("chihouzei-#{report['jichitai_code']}#{report['jimusho_code']}.xml", 'w') { |f| f.puts(Luca::Jp::Chihouzei.range(*auto_range(args, params)).kani(report, ext_config: ext_config))}
       end
     end
   end
 
   def self.urikake(args, params)
     date = "#{args[0]}-#{args[1]}-1"
-    Luca::Jp::Urikake.new(date).report(params[:total], params[:encode])
+    Luca::Jp::Urikake.new(date).report(params[:encode])
   end
 
   def self.auto_range(args, params)
@@ -111,7 +111,6 @@ when 'c', /chihou?zei/
 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.check_dir('invoices', ext_conf: EXT_CONF) do

data/lib/luca/jp/aoiro.rb

@@ -86,15 +86,17 @@ module Luca
           @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,
+            'HOA112', 'HOA116', 'HOA201', 'HOA420', 'HOA511', 'HOA522',
+            別表六一フォーム, 別表七フォーム, 別表八一フォーム, 別表十四二フォーム, 別表十五フォーム,
+            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, 雑益雑損失内訳フォーム,
             '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,
+            別表一, 別表一次葉, 別表二, 別表四簡易, 別表五一, 別表五二,
+            別表六一, 別表七, 別表八一, 別表十四二, 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, 雑益雑損失内訳,
             概況説明
@@ -203,7 +205,6 @@ module Luca
         ].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]) }
@@ -224,7 +225,7 @@ module Luca
           @受取配当金の益金不算入額,
           @受贈益の益金不算入額,
         ].compact.sum
-        # TODO: 寄付金、所得税額控除、外国法人税の損金不算入調整
+        # TODO: 外国法人税の損金不算入調整
 
         render_erb(search_template('beppyo4.xml.erb'))
       end
@@ -259,6 +260,19 @@ module Luca
         render_erb(search_template('beppyo52.xml.erb'))
       end
 
+      def 別表六一フォーム
+        return nil if @所得税等の税額控除額 <= 0
+
+        'HOB016'
+      end
+
+      def 別表六一
+        return nil if @所得税等の税額控除額 <= 0
+
+        STDERR.puts "別表六一「所得税額の控除に関する明細書」： 受取配当金など所得税額控除の収入金額追記、内訳の追加"
+        render_erb(search_template('beppyo6-1.xml.erb'))
+      end
+
       def 別表七フォーム
         return nil if @繰越損失管理.records.length == 0
 
@@ -271,9 +285,45 @@ module Luca
         render_erb(search_template('beppyo7.xml.erb'))
       end
 
+      def 別表八一フォーム
+        return nil unless @受取配当金の益金不算入額
+
+        'HOB800'
+      end
+
+      def 別表八一
+        return nil unless @受取配当金の益金不算入額
+
+        STDERR.puts "別表八（一）「受取配当等の益金算入に関する明細書」： 受取配当額や明細の追記が必要"
+        render_erb(search_template('beppyo8-1.xml.erb'))
+      end
+
+      def 別表十四二フォーム
+        return nil if readable(@pl_data.dig('C1X')||0) <= 0
+
+        'HOE099'
+      end
+
+      def 別表十四二
+        @寄付金 = readable(@pl_data.dig('C1X')||0)
+        return nil if @寄付金 <= 0
+
+        STDERR.puts "別表十四（二）「寄附金の損金算入に関する明細書」： 損金算入可能な寄付金の明細追記が必要"
+        @指定寄付金 = readable(@pl_data.dig('C1X1')||0)
+        render_erb(search_template('beppyo14-2.xml.erb'))
+      end
+
+      def 別表十五フォーム
+        return nil if readable(@pl_data.dig('C1B') || 0) <= 0
+
+        'HOE200'
+      end
+
       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
+        return nil if @交際費 <= 0
+
+        STDERR.puts "別表十五「交際費等の損金算入に関する明細書」： 飲食費など明細の追記が必要"
         @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'))
@@ -482,6 +532,7 @@ module Luca
       def 別表四調整所得合計
         [
           別表四調整所得仮計,
+          寄付金の損金不算入額,
           @所得税等の損金不算入額,
         ].compact.sum
       end
@@ -493,6 +544,7 @@ module Luca
       def 別表四調整所得合計社外流出
         [
           別表四調整所得仮計社外流出,
+          寄付金の損金不算入額,
           @所得税等の損金不算入額,
         ].compact.sum
       end
@@ -685,10 +737,6 @@ 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
         [
           @当期還付法人税,

data/lib/luca/jp/chihouzei.rb

@@ -40,7 +40,7 @@ module Luca
         @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(
-          @report_category == 'city' ? '185D' :'1859',
+          @report_category == 'city' ? '185D' : '1859',
           @jimusho_name
         )
         @均等割中間納付 = prepaid_tax(

data/lib/luca/jp/common.rb

@@ -109,7 +109,7 @@ module Luca
           @受贈益の益金不算入額,
         ].compact.sum
 
-        @別表四調整所得 = @税引前損益 + @損金不算入額税額未確定 - @益金不算入額税額未確定
+        @別表四調整所得 = @税引前損益 + @損金不算入額税額未確定 - @益金不算入額税額未確定 + 寄付金の損金不算入額
         # 税引前損益に含まれない税額控除対象所得税の認識
         @所得税等の損金不算入額 = [
           @所得税等の損金不算入額,
@@ -117,6 +117,26 @@ module Luca
         ].compact.sum
       end
 
+      def 寄付金の損金不算入額
+        寄付金 = LucaSupport::Code.readable(@pl_data.dig('C1X')||0)
+        指定寄付金 = LucaSupport::Code.readable(@pl_data.dig('C1X1')||0)
+
+        [
+          寄付金 - 指定寄付金 - 一般寄付金の損金算入限度額,
+          0
+        ].max
+      end
+
+      def 一般寄付金の損金算入限度額
+        寄付金算定所得 = @税引前損益 + @損金不算入額税額未確定 - @益金不算入額税額未確定 + LucaSupport::Code.readable(@pl_data.dig('C1X')||0)
+        期末資本準備金 = LucaSupport::Code.readable(@bs_data.dig('9131')||0)
+
+        ([
+          ([寄付金算定所得, 0].max * 2.5 / 100).floor,
+          ([期末資本金, 期末資本準備金].compact.sum * 2.5 / 1000).floor
+        ].compact.sum / 4).floor
+      end
+
       # -----------------------------------------------------
       # :section: 繰越損失の計算
       # -----------------------------------------------------

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

@@ -58,7 +58,7 @@
             <%= render_attr('BGB00330', @所得税等の還付額) %>
             <%= render_attr('BGB00340', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
             <BGB00380>
-                <%= render_attr('BGB00400', 中間還付税額(@確定法人税額, @法人税中間納付)) %>
+                <%= render_attr('BGB00400', @所得税等の還付額 + 中間還付税額(@確定法人税額, @法人税中間納付)) %>
             </BGB00380>
         </BGB00320>
         <%= render_attr('BGB00460', 当期控除計) %>

data/lib/luca/jp/templates/beppyo14-2.xml.erb

@@ -0,0 +1,36 @@
+<HOE099 page="1" VR="12.0" id="HOE099" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <WWA00000>
+        <WWA00010>
+            <WWA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <WWA00030 IDREF="JIGYO_NENDO_TO"/>
+        </WWA00010>
+        <WWA00040 IDREF="NOZEISHA_NM"/>
+    </WWA00000>
+    <WWB00000>
+        <WWB00010>
+            <WWB00020>
+                <%= render_attr('WWB00030', @指定寄付金) %>
+                <%= render_attr('WWB00050', @寄付金 - @指定寄付金) %>
+                <%= render_attr('WWB00060', @寄付金) %>
+                <%= render_attr('WWB00080', @寄付金) %>
+            </WWB00020>
+            <%= render_attr('WWB00090', 別表四調整所得仮計) %>
+            <%= render_attr('WWB00100', [@寄付金 + 別表四調整所得仮計, 0].max) %>
+            <%= render_attr('WWB00110', ([@寄付金 + 別表四調整所得仮計, 0].max * 2.5 / 100).floor) %>
+            <%= render_attr('WWB00120', [期末資本金, @期末資本準備金].sum) %>
+            <WWB00130>
+                <%= render_attr('WWB00150', [期末資本金, @期末資本準備金].compact.sum) %>
+            </WWB00130>
+            <%= render_attr('WWB00160', ([期末資本金, @期末資本準備金].compact.sum * 2.5 / 1000).floor) %>
+            <%= render_attr('WWB00170', 一般寄付金の損金算入限度額) %>
+        </WWB00010>
+        <%# WWB00180 特定公益増進法人等に対する寄附金の特別損金算入限度額の計算 %>
+        <%= render_attr('WWB00230', @指定寄付金) %>
+        <%# WWB00240 国外関連者に対する寄附金額及び本店等に対する内部寄附金額 %>
+        <%= render_attr('WWB00250', @寄付金) %>
+        <WWB00260>
+            <%= render_attr('WWB00270', 寄付金の損金不算入額) %>
+            <%= render_attr('WWB00300', 寄付金の損金不算入額) %>
+        </WWB00260>
+    </WWB00000>
+</HOE099>

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

@@ -114,7 +114,10 @@
             <%= render_attr('ARZ10050', 別表四調整所得仮計社外流出) %>
         </ARZ10030>
     </ARZ10000>
-    <%# ARF00000 寄附金の損金不算入額 %>
+    <ARF00000>
+        <%= render_attr('ARF00010', 寄付金の損金不算入額) %>
+        <%= render_attr('ARF00020', 寄付金の損金不算入額) %>
+    </ARF00000>
     <% if @所得税等の損金不算入額 %>
         <ARI00000>
             <%= render_attr('ARI00010', @所得税等の損金不算入額) %>
@@ -130,10 +133,10 @@
         </ARK00030>
     </ARK00000>
     <ARM00000>
-        <%= render_attr('ARM00010', 別表四調整所得合計) %>
+        <%= render_attr('ARM00010', 別表四調整所得合計 - @繰越損失管理.deduction) %>
         <%= render_attr('ARM00020', 別表四調整所得合計留保) %>
         <ARM00030>
-            <%= render_attr('ARM00050', 別表四調整所得合計社外流出) %>
+            <%= render_attr('ARM00050', 別表四調整所得合計社外流出 - @繰越損失管理.deduction) %>
         </ARM00030>
     </ARM00000>
     <%# ARN10010 中間申告における繰戻しによる還付に係る災害損失欠損金額の益金算入額 %>

data/lib/luca/jp/templates/beppyo6-1.xml.erb

@@ -0,0 +1,19 @@
+<HOB016 page="1" VR="6.0" id="HOB016" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <FZA00000>
+        <FZA00010>
+            <FZA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <FZA00030 IDREF="JIGYO_NENDO_TO"/>
+        </FZA00010>
+        <FZA00040 IDREF="NOZEISHA_NM"/>
+    </FZA00000>
+    <FZC00000>
+        <FZC00260>
+            <%= render_attr('FZC00280', @所得税等の税額控除額) %>
+            <%= render_attr('FZC00290', @所得税等の税額控除額) %>
+        </FZC00260>
+        <FZC00300>
+            <%= render_attr('FZC00320', @所得税等の税額控除額) %>
+            <%= render_attr('FZC00330', @所得税等の税額控除額) %>
+        </FZC00300>
+    </FZC00000>
+</HOB016>

data/lib/luca/jp/templates/beppyo8-1.xml.erb

@@ -0,0 +1,12 @@
+<HOB800 page="1" VR="18.0" id="HOB800" sakuseiNM="<%= @company %>" softNM="<%= @software %> <%= @company %>" sakuseiDay="<%= @issue_date %>">
+    <CBA00000>
+        <CBA00010>
+            <CBA00020 IDREF="JIGYO_NENDO_FROM"/>
+            <CBA00030 IDREF="JIGYO_NENDO_TO"/>
+        </CBA00010>
+        <CBA00040 IDREF="NOZEISHA_NM"/>
+    </CBA00000>
+    <CBB00000>
+        <%= render_attr('CBB00150', @受取配当金の益金不算入額) %>
+    </CBB00000>
+</HOB800>

data/lib/luca/jp/uchiwake.rb

@@ -41,10 +41,11 @@ module Luca #:nodoc:
 
         @有価証券 = @bs_data.each.with_object({}) do |(k, v), h|
           next unless account_codes.include?(k.to_s)
-          next if v.nil? || v <= 0
 
           inc = debit_amount(k, @start_date.year, @start_date.month, @end_date.year, @end_date.month) || 0
           dec = credit_amount(k, @start_date.year, @start_date.month, @end_date.year, @end_date.month) || 0
+          next if v.nil? || (v <= 0 && inc <= 0 && dec <= 0)
+
           h[k] = {
             name: self.class.dict.dig(k)[:label],
             amount: readable(v),

data/lib/luca/jp/urikake.rb

@@ -11,38 +11,37 @@ module Luca
     class Urikake < LucaDeal::Invoice
       @dirname = 'invoices'
 
-      def report(total = nil, encoding = nil)
+      def report(encoding = nil)
         listed_amount = 0
         encoding ||= 'SJIS'
+        customers, total = list
         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'))
+          customers.map do |c|
+            amount = readable(c['unsettled'])
             listed_amount += amount
-            f << ['3', '0', '売掛金', invoice.dig('customer', 'name'), invoice.dig('customer', 'address'), amount, nil ]
+            f << ['3', '0', '売掛金', c['customer'], c['address'], amount, nil ]
           end
-          if total
+          if total - listed_amount > 0
             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
+          f << ['3', '1', nil, nil, nil, total, nil ]
         end
         File.open('HOI030_3.0.csv', 'w') { |f| f.write(str) }
       end
 
       def list
-        invoices = self.class.asof(@date.year, @date.month)
-                     .map { |dat, _path| dat }
-                     .sort_by { |invoice| invoice.dig('subtotal', 0, 'items') }
+        customers = self.class.report(@date, detail: true)
+                     .sort_by { |customer| customer['unsettled'] }
                      .reverse
+        total = customers.inject(0) { |sum, customer| sum + customer['unsettled'] }
 
-        reports = invoices.filter { |invoice| 500_000 <= invoice['subtotal'].inject(0) { |sum, i| sum + i['items'] + i['tax'] } }
-        return reports if reports.length >= 5
+        reports = customers.filter { |customer| 500_000 <= customer['unsettled'] }
+        return [reports, total] if reports.length >= 5
 
-        additional = invoices
-                       .filter { |invoice| 500_000 > invoice['subtotal'].inject(0) { |sum, i| sum + i['items'] + i['tax'] } }
+        additional = customers
+                       .filter { |customer| 500_000 > customer['unsettled'] }
                        .take(5 - reports.length)
-        reports.concat(additional)
+        [reports.concat(additional), total]
       end
     end
   end

data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.17.2'
+    VERSION = '0.18.1'
   end
 end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.17.2
+  version: 0.18.1
 platform: ruby
 authors:
 - Chuma Takahiro
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2024-03-31 00:00:00.000000000 Z
+date: 2024-04-11 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -24,6 +24,20 @@ dependencies:
     - - ">="
       - !ruby/object:Gem::Version
         version: 0.5.3
+- !ruby/object:Gem::Dependency
+  name: lucadeal
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: 0.5.5
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: 0.5.5
 - !ruby/object:Gem::Dependency
   name: lucasalary
   requirement: !ruby/object:Gem::Requirement
@@ -132,12 +146,15 @@ files:
 - lib/luca/jp/templates/aoiro.xtx.erb
 - lib/luca/jp/templates/beppyo1-next.xml.erb
 - lib/luca/jp/templates/beppyo1.xml.erb
+- lib/luca/jp/templates/beppyo14-2.xml.erb
 - lib/luca/jp/templates/beppyo15.xml.erb
 - lib/luca/jp/templates/beppyo2.xml.erb
 - lib/luca/jp/templates/beppyo4.xml.erb
 - lib/luca/jp/templates/beppyo51.xml.erb
 - lib/luca/jp/templates/beppyo52.xml.erb
+- lib/luca/jp/templates/beppyo6-1.xml.erb
 - lib/luca/jp/templates/beppyo7.xml.erb
+- lib/luca/jp/templates/beppyo8-1.xml.erb
 - lib/luca/jp/templates/chidai-meisai.xml.erb
 - lib/luca/jp/templates/consumption.xtx.erb
 - lib/luca/jp/templates/el-no20.xml.erb