luca-jp 0.21.0 → 0.22.0

checksums.yaml

@@ -1,7 +1,7 @@
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data/lib/luca/jp/aoiro.rb

@@ -976,7 +976,9 @@ module Luca
           'HOI150' => '3.0',
           'HOI160' => '3.0',
         }
-        if @end_date >= Date.parse('2024-4-1')
+        if @end_date >= Date.parse('2025-4-1')
+          { 'proc' => '25.0.2', 'HOA112' => '6.0', 'HOA116' => '5.0', 'HOA201' => '5.0', 'HOA420' => '24.0', 'HOA511' => '15.0', 'HOA522' => '9.0', 'HOB710' => '13.0', 'HOE200' => '15.0', 'HOE990' => '7.0', 'HOI090' => '5.0', 'HOI100' => '6.0', 'HOI150' => '4.0', 'HOI160' => '4.0', 'HOK010' => '7.0' }
+        elsif @end_date >= Date.parse('2024-4-1')
           { 'proc' => '24.0.2', 'HOA112' => '6.0', 'HOA116' => '4.0', 'HOA201' => '5.0', 'HOA420' => '23.0', 'HOA511' => '15.0', 'HOA522' => '9.0', 'HOB710' => '13.0', 'HOE200' => '14.0', 'HOE990' => '7.0', 'HOI090' => '5.0', 'HOI100' => '6.0', 'HOI150' => '4.0', 'HOI160' => '4.0', 'HOK010' => '7.0' }
         elsif @end_date >= Date.parse('2023-4-1')
           init_version.merge({ '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' })

data/lib/luca/jp/chihouzei.rb

@@ -269,7 +269,9 @@ module Luca
       end
 
       def proc_version
-        if @start_date >= Date.parse('2025-4-1')
+        if @start_date >= Date.parse('2026-4-1')
+          { 'R0102AA' => '260', 'R0102AG' => '211', 'R0102AM' => '260' }
+        elsif @start_date >= Date.parse('2025-4-1')
           { 'R0102AA' => '250', 'R0102AG' => '211', 'R0102AM' => '240' }
         elsif @end_date >= Date.parse('2024-4-1')
           { 'R0102AA' => '240', 'R0102AG' => '211', 'R0102AM' => '240' }

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

@@ -8,6 +8,7 @@
     </QHA00000>
     <QHB00000>
         <QHB00010>
+            <%# QHB00015 別表一付表5 を選択する場合の区分 %>
             <%= render_attr('QHB00020', '12') %>
             <%= render_attr('QHB00030', 中小企業の軽減税率対象所得) %>
         </QHB00010>

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

@@ -8,6 +8,7 @@
     </EGA00000>
     <%= render_attr('EGB00000', @交際費) %>
     <EGC00000>
+        <%= render_attr('EGC00017', 1) %><%# 別表十五付表5を選択する場合の区分 %>
         <%= render_attr('EGC00020', 12) %>
         <%= render_attr('EGC00030', @限度額) %>
     </EGC00000>
@@ -21,6 +22,7 @@
             <%= render_attr('EGF00030', 0) %>
             <%= render_attr('EGF00040', @交際費) %>
         </EGF00010>
+        <%# 税抜経理の場合の交際費等の額に係る控除対象外消費税額等 %>
         <EGF00100>
             <%= render_attr('EGF00110', @交際費) %>
             <%= render_attr('EGF00120', 0) %>

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

@@ -127,6 +127,7 @@
         </ARI00000>
     <% end %>
     <%# ARJ00000 税額控除の対象となる外国法人税の額 %>
+    <%# ARJ20000 組合等損失額の損金不算入額又は組合等損失超過合計額の損金算入額 %>
     <ARK00000>
         <%= render_attr('ARK00010', 別表四調整所得合計) %>
         <%= render_attr('ARK00020', 別表四調整所得合計留保) %>

data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.21.0'
+    VERSION = '0.22.0'
   end
 end

data/lib/luca_salary/dict/code.tsv

@@ -40,6 +40,7 @@ code	label	acct_label
 203	所得税	所得税源泉給与
 204	雇用保険料	預り金
 205	介護保険料	法定福利費
+206	子育て支援金	法定福利費
 211	住民税	住民税
 3	その他控除額
 311	社宅本人負担分	雑収入

data/lib/luca_salary/jp/insurance.rb

@@ -30,6 +30,12 @@ class InsuranceJP < LucaRecord::Base
     round6(select_health_insurance(rank).dig(category))
   end
 
+  def childcare_salary(rank)
+    return nil if @date < Date.new(2026, 4, 1) # 徴収開始日
+
+    round6(select_health_insurance(rank).dig('childcare_salary'))
+  end
+
   def pension_salary(rank)
     round6(select_pension(rank).dig('pension_salary'))
   end

data/lib/luca_salary/jp/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module LucaSalaryJp
-  VERSION = '0.2.2'
+  VERSION = '0.3.0'
 end

data/lib/luca_salary/jp.rb

@@ -26,7 +26,8 @@ class LucaSalary::Jp < LucaSalary::Base
         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['206'] = @insurance.childcare_salary(insurance_rank(profile))
+      tax_base = self.class.sum_code(h, '1', income_tax_exception) - ['201', '202', '204', '205', '206'].map{ |cd| h[cd] }.compact.sum
       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 }
@@ -46,7 +47,7 @@ class LucaSalary::Jp < LucaSalary::Base
       p['916'] = 配偶者控除の金額(給与等の金額, profile['spouse'], date)
       p['917'] = 配偶者特別控除の金額(給与等の金額, 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['912'] = ['201', '202', '204', '205', '206'].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)
@@ -99,6 +100,8 @@ class LucaSalary::Jp < LucaSalary::Base
   end
 
   def self.扶養控除対象者の数(family, date)
+    return 0 if family.nil?
+
     family.map { |person| 各家族の扶養控除の額(person, date) > 0 ? 1 : 0 }.sum
   end
 

metadata

@@ -1,14 +1,13 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.21.0
+  version: 0.22.0
 platform: ruby
 authors:
 - Chuma Takahiro
-autorequire:
 bindir: exe
 cert_chain: []
-date: 2026-01-30 00:00:00.000000000 Z
+date: 1980-01-02 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -222,7 +221,6 @@ 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:
 rdoc_options: []
 require_paths:
 - lib
@@ -237,8 +235,7 @@ required_rubygems_version: !ruby/object:Gem::Requirement
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.4.20
-signing_key:
+rubygems_version: 3.6.7
 specification_version: 4
 summary: JP tax extension for Luca
 test_files: []