luca-jp 0.20.1 → 0.20.3

checksums.yaml

@@ -1,7 +1,7 @@
 ---
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+  data.tar.gz: c7b1dc9f95b4d5a0a0430a312d32eb17e679e8ca0e9a7679f0b28fb8d754b7fd
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data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.20.1'
+    VERSION = '0.20.3'
   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/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module LucaSalaryJp
-  VERSION = '0.1.5'
+  VERSION = '0.2.0'
 end

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)
@@ -29,21 +32,23 @@ 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
 
   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
 
+    給与等の金額 = JpNationalTax::IncomeTax.year_salary_taxable(payment['1'], date)
     payment.tap do |p|
-      p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
+      p['901'] = 給与等の金額
+      p['911'] = JpNationalTax::IncomeTax.basic_deduction(給与等の金額, date)
       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'] - ['911', '912', '916', '917', '918'].map{ |cd| p[cd] }.compact.sum
+      課税給与所得金額 = 給与等の金額 - ['911', '912', '916', '917', '918'].map{ |cd| p[cd] }.compact.sum
+      p['941'] = (課税給与所得金額 / 1000).floor * 1000
       p['961'] = JpNationalTax::IncomeTax.year_tax(p['941'], date)
       diff = p['961'] - p['203']
       if diff.positive?
@@ -149,14 +154,32 @@ 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: 0.20.1
+  version: 0.20.3
 platform: ruby
 authors:
 - Chuma Takahiro
 autorequire:
 bindir: exe
 cert_chain: []
-date: 2025-04-22 00:00:00.000000000 Z
+date: 2026-01-09 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -208,7 +208,7 @@ required_rubygems_version: !ruby/object:Gem::Requirement
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.4.10
+rubygems_version: 3.4.20
 signing_key:
 specification_version: 4
 summary: JP tax extension for Luca