luca-jp 0.20.0 → 0.20.2

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: ba1a44cc2c4fb3c68846033a3f74f4791a298a9d0c4efcd0786d9cebc75954ce
-  data.tar.gz: 30ab64d9b5a8a733848ca07968f545958e8f28584ad68425763b0e7e13e8250e
+  metadata.gz: a73bee2f25ed4af12e32ccc92d1c0ab5348c2bcac591c8a7607b0fb9a053c7c8
+  data.tar.gz: f955ad158c4d83234e838411f9de681318a13dbba546f1b0fe79d6e0cba3cb98
 SHA512:
-  metadata.gz: 47ced553bf51ef56c53875947c421ca42ff76d28aa29a8f1239c7b88908dcaf9a0d8e61491b69ec2e62e249d7d34e5c2329e158a4b086a359565f295217eec3c
-  data.tar.gz: 217197462328275f4ccf4a59ec706d5515196036b1eb3f0950bd701a0017d24ba0a79f695170e11e7ca463c6aa23ef9c00aed5e570e92ed8279da2584b79f5d1
+  metadata.gz: 7521797d4b074badbbc3e2c7f6a8e4a9469acb05df1e7a1acacef7e3570fbadbbcf167ce109de06171eb0c18d3a519907a9c233fb3c90a98611e9bd045c65aee
+  data.tar.gz: 2aca672676e1fafe39865b4724ff259b99c191cfb049a99bcdc364d7ace00ba85724ad7931d95db4602a0b7fbe80af55f102a6b88f7fcd4c79776f735702ebf9

data/lib/luca/jp/aoiro.rb

@@ -333,19 +333,16 @@ module Luca
       end
 
       def 適用額明細フォーム
-        return nil if @確定法人税額 == 0
+        return nil if 中小企業の軽減税率対象所得(所得金額) == 0
 
         'HOE990'
       end
 
       def 適用額明細
-        if 期末資本金 <= 10_000_000
+        unless 軽減税率不適用法人
           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
+        return nil if 適用額明細フォーム.nil?
 
         render_erb(search_template('tekiyougaku.xml.erb'))
       end

data/lib/luca/jp/common.rb

@@ -30,13 +30,13 @@ module Luca
       # -----------------------------------------------------
 
       def 中小企業の軽減税率対象所得(所得 = nil)
+        return 0 if 軽減税率不適用法人
+
         所得 ||= 所得金額
         return 0 if 所得 <= 0
 
         if 所得 >= 8_000_000
           8_000_000
-        elsif 所得 < 0
-          0
         else
           (所得 / 1000).floor * 1000
         end
@@ -48,16 +48,19 @@ module Luca
 
       def 中小企業の軽減税率対象を超える所得(所得 = nil)
         所得 ||= 所得金額
-        return 0 if 所得 <= 0
+        return 0 if 所得 <= 8_000_000
 
-        if 所得 <= 8_000_000
-          0
-        else
-          ((所得 - 8_000_000) / 1000).floor * 1000
-        end
+        ((所得 - 8_000_000) / 1000).floor * 1000
       end
 
       def 一般区分の税額(所得 = nil)
+        所得 ||= 所得金額
+        return 0 if 所得 <= 0
+
+        if 軽減税率不適用法人
+          return ((所得 / 1000).floor * 1000 * 23.2 / 100).to_i
+        end
+
         (中小企業の軽減税率対象を超える所得(所得) * 23.2 / 100).to_i
       end
 

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

@@ -26,7 +26,7 @@
             <BGA00260><kubun_CD>1</kubun_CD></BGA00260>
         </BGA00210>
         <%= render_attr('BGA00290', @概況売上) %>
-        <BGA00300><kubun_CD>1</kubun_CD></BGA00300>
+        <BGA00300><kubun_CD><%= 適用額明細フォーム ? "1" : "2" -%></kubun_CD></BGA00300>
         <BGA00330>
             <BGA00340 IDREF="JIGYO_NENDO_FROM"/>
             <BGA00350 IDREF="JIGYO_NENDO_TO"/>

data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.20.0'
+    VERSION = '0.20.2'
   end
 end

data/lib/luca_salary/jp/insurance.rb

@@ -23,8 +23,11 @@ class InsuranceJP < LucaRecord::Base
     load_data(File.open(file_path))
   end
 
-  def health_insurance_salary(rank)
-    round6(select_health_insurance(rank).dig('insurance_elder_salary'))
+  def health_insurance_salary(rank, elder)
+    return nil if elder.nil?
+
+    category = elder ? 'insurance_elder_salary' : 'insurance_younger_salary'
+    round6(select_health_insurance(rank).dig(category))
   end
 
   def pension_salary(rank)

data/lib/luca_salary/jp.rb

@@ -21,7 +21,10 @@ class LucaSalary::Jp < LucaSalary::Base
     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['201'] = @insurance.health_insurance_salary(
+        insurance_rank(profile),
+        介護保険?(profile['birth_date'])
+      )
       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, 配偶者控除, 扶養控除)
@@ -29,7 +32,7 @@ class LucaSalary::Jp < LucaSalary::Base
       select_code(profile, '3').each { |k, v| h[k] = v }
       select_code(profile, '4').each { |k, v| h[k] = v }
       h.merge!(amount_by_code(h))
-      h['id'] = profile.dig('id')
+      h['id'] = profile.fetch('id')
     end
   end
 
@@ -149,14 +152,32 @@ class LucaSalary::Jp < LucaSalary::Base
     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]
+  private
+
+  # 満40歳に達したときより徴収が始まり、満65歳に達したときより徴収されなくなる
+  #
+  def 介護保険?(birth_date)
+    return nil if birth_date.nil?
+
+    due_init = birth_date.next_year(40).prev_day
+    return false if @date.year < due_init.year
+    return false if @date.year == due_init.year && @date.month < due_init.month
+
+    due_last = birth_date.next_year(65).prev_day
+    return false if @date.year > due_last.year
+    return false if @date.year == due_last.year && @date.month >= due_last.month
+
+    true
   end
 
   def insurance_rank(dat)
     dat.dig('insurance', 'rank')
   end
 
+  def income_tax_exception
+    %w[116 118 119 11A 11B]
+  end
+
   def pension_rank(dat)
     dat.dig('pension', 'rank')
   end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.20.0
+  version: 0.20.2
 platform: ruby
 authors:
 - Chuma Takahiro
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2025-04-21 00:00:00.000000000 Z
+date: 2025-04-23 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook