luca-jp 0.13.0 → 0.14.1

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
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-  data.tar.gz: e604cf213a42ace70a027f9911295751e290102d95bd5ab980ca088ca13a0b04
+  metadata.gz: 605b45fb833509ab94115fefbcd0d94db75f5a232c5391ca6b0f3ba06b62871e
+  data.tar.gz: 7270ff0d48471dc3a65653f5209f5d00fd0f035c9bdc65e38f3bbf2c4d33f1c0
 SHA512:
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-  data.tar.gz: 55ec28a0e227483ce9a6b28e0aa2caecb225228ae79191f7acac1b02cf0fe6b6c3df38f2e19035ce588badf3e5cf7967edbc87fe674985b0ec3fe5162abdc8fa
+  metadata.gz: 7bba7eaa908d2e124b7ff1e7f438486106b173001b1e646d5ded0445641585dca28c41697e3fc2e3b1f93c29363d30e81574609e0e46a6157ff4c6ff397c582f
+  data.tar.gz: d4ca22c3cb75086398b6ec40337f44bc4a0da0bb83f41a837336d31d0cc857aa1d476f05aeef2492c4cc5c724dc8ee1cc3f41d197442639a48d5eda99cea0641

data/exe/luca-jp

@@ -1,7 +1,9 @@
 #!/usr/bin/ruby
+# frozen_string_literal: true
 
 require 'optparse'
 require 'luca/jp'
+require 'luca_salary/jp_payreport'
 
 class LucaCmd
   def self.syouhizei(args, params)
@@ -54,6 +56,15 @@ class LucaCmd
   end
 end
 
+module LucaSalaryCmd
+  class Export
+    def self.payreport(args = nil, _params = nil)
+      puts LucaSalary::JpPayreport.export(args.first)
+    end
+  end
+end
+
+LucaRecord::Base.valid_project?
 cmd = ARGV.shift
 params = {}
 
@@ -89,6 +100,12 @@ when /urikake/
     args = opt.parse!(ARGV)
     LucaCmd.urikake(args, params)
   end
+when 'k', 'kyuyo', 'salary'
+  OptionParser.new do |opt|
+    opt.banner = 'Usage: luca-jp kyuyo [--export] year'
+    args = opt.parse(ARGV)
+    LucaSalaryCmd::Export.payreport(args)
+  end
 else
   puts 'Proper subcommand needed.'
   puts
@@ -96,6 +113,7 @@ else
   puts '  h[oujinzei]: 法人税の計算'
   puts '  s[youhizei]: 消費税の計算'
   puts '  c[hihouzei]: 地方税の計算'
+  puts '  k[yuyo]: 給与報告（所得税）の計算'
   puts '  urikake: 勘定科目内訳明細書の売掛金リスト(CSV)'
   exit 1
 end

data/lib/luca/jp/version.rb

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.13.0'
+    VERSION = '0.14.1'
   end
 end

data/lib/luca_salary/dict/code.tsv

@@ -0,0 +1,62 @@
+code	label	acct_label
+1	総支給額
+101	役員報酬	役員報酬
+102	基本給	給料手当
+103	残業手当	給料手当
+104	深夜手当	給料手当
+105	休日手当	給料手当
+106	遅刻早退	給料手当
+107	欠勤控除	給料手当
+108	reserved
+109	reserved
+10A	reserved
+10B	reserved
+10C	reserved
+10D	reserved
+10E	reserved
+10F	reserved
+111	役職手当	給料手当
+112	家族手当	給料手当
+113	住宅手当	給料手当
+114	役職手当	給料手当
+115	資格手当	給料手当
+116	通勤手当（非課税）	給料手当
+117	通勤手当（課税）	給料手当
+118	旅費手当（非課税）	給料手当
+119	宿日直料（非課税）	給料手当
+11A	夜食代（非課税）	給料手当
+11B	見舞金（非課税）	給料手当
+11C	reserved
+11D	reserved
+11E	reserved
+11F	reserved
+121	役員賞与	役員賞与
+122	賞与	賞与
+123	出張旅費	給料手当
+124	退職手当	退職金
+2	税・保険料控除額
+201	健康保険料	法定福利費
+202	厚生年金保険料	法定福利費
+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
+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
+3A1	年末調整不足分	預り金
+4	加算額
+4A1	年末調整還付	預り金
+5	差引支給金額	未払費用
+901	給与所得控除後の給与等の金額
+911	基礎控除
+912	社会保険料控除
+913	生命保険料控除
+914	地震保険料控除
+915	小規模企業共済等掛金控除
+916	配偶者控除
+917	配偶者特別控除
+918	扶養控除
+919	住宅借入金等特別控除
+920	障害者等の控除
+941	課税給与所得金額
+961	年調年税額

data/lib/luca_salary/jp/insurance.rb

@@ -0,0 +1,70 @@
+require 'bigdecimal'
+require 'date'
+require 'json'
+require 'pathname'
+
+class InsuranceJP
+  attr_reader :table
+
+  # load config
+  def initialize(dir_path, area=nil, date=nil)
+    @pjdir = Pathname(dir_path) + 'dict'
+    @area = area
+    @date = date
+    @table = load_table
+  end
+
+  def load_table
+    file_name = @pjdir + select_active_filename
+    JSON.parse(File.read(file_name.to_s))
+  end
+
+  def health_insurance_salary(rank)
+    round6(select_health_insurance(rank).dig('insurance_elder_salary'))
+  end
+
+  def pension_salary(rank)
+    round6(select_pension(rank).dig('pension_salary'))
+  end
+
+  def select_health_insurance(rank)
+    @table['fee'].filter{|h| h['rank'] == rank}.first
+  end
+
+  def select_pension(rank)
+    @table['fee'].filter{|h| h['pension_rank'] == rank}.first
+  end
+
+  private
+
+  def round6(num)
+    BigDecimal(num).round(0, BigDecimal::ROUND_HALF_DOWN).to_i
+  end
+
+  def select_active_filename
+    list_json
+             .filter { |tbl| tbl[0] <= @date }
+             .max { |a, b| a[0] <=> b[0] }
+             .last
+  end
+
+  def list_json
+    table_list = [].tap do |a|
+      open_tables do |f, name|
+        data = JSON.parse(f.read)
+        next if @area && data['area'] != @area
+
+        a << [Date.parse(data['effective_date']), name]
+      end
+    end
+  end
+
+  # TODO: Limit only to pension tables.
+  def open_tables
+    Dir.chdir(@pjdir.to_s) do
+      Dir.glob("*.json").each do |file_name|
+        File.open(file_name, 'r') {|f| yield(f, file_name)}
+      end
+    end
+  end
+end

data/lib/luca_salary/jp/version.rb

@@ -0,0 +1,5 @@
+# frozen_string_literal: true
+
+module LucaSalaryJp
+  VERSION = '0.1.4'
+end

data/lib/luca_salary/jp.rb

@@ -0,0 +1,85 @@
+require 'luca_salary/jp/version'
+require 'date'
+require 'luca_salary'
+require 'luca_salary/jp/insurance'
+require 'jp_national_tax'
+
+class LucaSalary::Jp < LucaSalary::Base
+  def initialize(dir_path, config = nil, date = nil)
+    @pjdir = dir_path
+    @date = date
+    @insurance = InsuranceJP.new(@pjdir, config.dig('jp', 'area'), date)
+  end
+
+  # need for local dictionary loading
+  def self.country_path
+    __dir__
+  end
+
+  def calc_payment(profile)
+    {}.tap do |h|
+      select_code(profile, '1').each { |k, v| h[k] = v }
+      h['201'] = @insurance.health_insurance_salary(insurance_rank(profile))
+      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, true)
+      h['211'] = resident_tax(profile)
+      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')
+    end
+  end
+
+  def self.year_total(payment, date)
+    payment.tap do |p|
+      p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
+      p['916'] = partner_deduction(p['1'])
+      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'] - p['911'] - p['912'] - p['916']
+      p['961'] = JpNationalTax::IncomeTax.year_tax(p['941'], date)
+      diff = p['961'] - p['203']
+      if diff.positive?
+        p['3A1'] = diff
+        p['4A1'] = BigDecimal('0')
+      else
+        p['4A1'] = diff * -1
+        p['3A1'] = BigDecimal('0')
+      end
+      p.delete '3'
+      p.delete '4'
+      p['3'] = sum_code(p, '3')
+      p['4'] = sum_code(p, '4')
+    end
+  end
+
+  def self.partner_deduction(income)
+    if income <= 9_000_000
+      380_000
+    elsif income <= 9_500_000
+      260_000
+    elsif income <= 10_000_000
+      130_000
+    else
+      0
+    end
+  end
+
+  def income_tax_exception
+    %w[116 118 119 11A 11B]
+  end
+
+  def insurance_rank(dat)
+    dat.dig('insurance', 'rank')
+  end
+
+  def pension_rank(dat)
+    dat.dig('pension', 'rank')
+  end
+
+  def resident_tax(dat)
+    attr = @date.month == 6 ? 'extra' : 'ordinal'
+    dat.dig('resident', attr)
+  end
+end

data/lib/luca_salary/jp_payreport.rb

@@ -0,0 +1,248 @@
+# frozen_string_literal: true
+require 'luca_salary'
+require 'luca_support/config'
+require 'csv'
+require 'open3'
+
+module LucaSalary
+  class JpPayreport < LucaSalary::Base
+
+      def self.export(year)
+        if !system("uconv --version > /dev/null")
+          exit 1 # 半角カナ必須
+        end
+
+        slips = LucaSalary::Total.new(year).slips
+        company = set_company(year.to_i)
+        CSV.generate() do |csv|
+          slips.each do |s|
+            csv << 給与支払報告明細行(LucaSupport::Code.readable(s), company, year.to_i)
+          end
+        end
+      end
+
+      # TODO: extract effective field
+      def self.set_company(year)
+        {}.tap do |h|
+          h['name'] = CONFIG.dig('company', 'name')
+          h['address'] = CONFIG.dig('company', 'address')
+          h['address2'] = CONFIG.dig('company', 'address2')
+          h['tel'] = CONFIG.dig('company', 'tel')
+          h['tax_id'] = CONFIG.dig('company', 'tax_id')
+
+          raise "会社名、住所の設定は必須" if h['name'].nil? or h['address'].nil?
+        end
+      end
+  end
+end
+
+private
+
+def 給与支払報告明細行(slip, company, year)
+  [
+    315, # 法定資料の種類
+    提出義務者(company),
+    0, # 提出区分（新規0, 追加1, 訂正2, 取消3）
+    和暦(Date.new(year, 12, -1))[1], # 年分
+    支払を受ける者(slip['profile']),
+    支払(slip, year),
+    支払を受ける者の詳細(slip, year),
+    company['tax_id'], # 法人番号
+    支払を受ける者の扶養情報(slip['profile'], year),
+    slip['911'], # 基礎控除の額
+    nil, # 所得金額調整控除額 TODO: 未実装 措法41の3の3
+    nil, # ひとり親
+    提出先判定(slip), # 必須：作成区分（国税のみ0, 地方のみ1, 両方2）
+  ].flatten
+end
+
+def 提出義務者(company)
+  [
+    nil,  # 整理番号1
+    nil,  # 本支店等区分番号
+    ['address', 'address2'].map { |attr| company[attr] }
+      .compact.join('　'), # 必須：住所又は所在地
+    company['name'], # 必須：氏名又は名称
+    company['tel'],  # 電話番号
+    nil,  # 整理番号2
+    nil,  # 提出者の住所（省略する）
+    nil,  # 提出者の氏名（省略する）
+  ]
+end
+
+def 支払を受ける者(profile)
+  [
+    ['address', 'address2'].map { |attr| profile[attr] }
+      .compact.join('　'), # 必須：住所又は居所
+    nil, # 国外住所表示（国内は"0"、国外は"1"）
+    profile['name'], # 必須：氏名
+    nil, # 役職名
+  ]
+end
+
+def 支払(slip, year)
+  配偶者控除等 = [slip['916'], slip['917']].compact.sum
+  [
+    '給料', # 種別
+    slip['1'], # 支払金額
+    nil, # 未払金額
+    slip['901'], # 給与所得控除後の給与等の金額
+    slip['901'] - slip['941'], # 所得控除の額の金額
+    slip['961'], # 源泉徴収税額
+    nil, # 未徴収税額
+    配偶者控除等 > 0 ? 1 : 2, # 控除対象配偶者の有無 TODO: 従たる給与
+    老人控除対象配偶者(slip.dig('profile', 'spouse'), year),
+    配偶者控除等, # 配偶者控除の額
+    nil, # 控除対象扶養親族の数 特定 主
+    nil, # 控除対象扶養親族の数 特定 従
+    nil, # 控除対象扶養親族の数 老人 主
+    nil, # 控除対象扶養親族の数 老人 上の内訳
+    nil, # 控除対象扶養親族の数 老人 従
+    nil, # 控除対象扶養親族の数 その他 主
+    nil, # 控除対象扶養親族の数 その他 従
+    nil, # 障害者の数 特別障害者
+    nil, # 障害者の数 上の内訳 NOTE: 同居・同一生計
+    nil, # 障害者の数 その他
+    slip['912'], # 社会保険料等の額
+    nil, # 上の内訳 NOTE: 小規模企業共済等掛金
+  ]
+end
+
+def 支払を受ける者の詳細(slip, year)
+  birth = if slip.dig('profile', 'birth_date').is_a?(String)
+            Date.parse(slip.dig('profile', 'birth_date'))
+               else
+                 slip.dig('profile', 'birth_date')
+               end
+  生年月日 = 和暦(birth)
+  扶養対象 = 扶養親族分類(slip.dig('profile', 'family'), year)
+
+  [
+    nil, # 生命保険料の控除額
+    nil, # 地震保険料の控除額
+    nil, # 住宅借入金等特別控除等の額
+    nil, # 旧個人年金保険料の額
+    slip.dig('spouse', 'income'), # 配偶者の合計所得
+    nil, # 旧長期損害保険料の額
+    生年月日[0], # 必須：受給者の生年月日 元号
+    生年月日[1], # 必須：受給者の生年月日 年
+    生年月日[2], # 必須：受給者の生年月日 月
+    生年月日[3], # 必須：受給者の生年月日 日
+    nil, # 夫あり（省略する）
+    birth.next_year(18) < Date.new(year, 12, -1) ? 0 : 1, # 未成年者
+    nil, # 乙欄適用
+    nil, # 本人が特別障害者
+    nil, # 本人がその他障害者
+    nil, # 老年者（省略する）
+    nil, # 寡婦
+    nil, # 寡夫（省略する）
+    Array.new(35), # col90まで未実装
+    扶養対象['16才未満'].length,
+    nil, # 国民年金保険料等の額
+    nil, # 非居住者である親族の数
+  ]
+end
+
+def 支払を受ける者の扶養情報(profile, year)
+  扶養対象 = 扶養親族分類(profile['family'], year)
+
+  [
+    profile['tax_id'], # 個人番号
+    profile.dig('spouse', 'katakana'), # 控除対象配偶者カナ
+    profile.dig('spouse', 'name'), # 控除対象配偶者 氏名
+    profile.dig('spouse') ? '00' : nil, # 控除対象配偶者 区分 TODO: 非居住者(01)の設定
+    profile.dig('spouse', 'tax_id'), # 控除対象配偶者 個人番号
+    [0, 1, 2, 3].map { |i|
+      [
+        扶養対象.dig('16才以上', i, 'katakana'), # カナ
+        扶養対象.dig('16才以上', i, 'name'), # 氏名
+        扶養対象.dig('16才以上', i) ? '00' : nil, # 区分 TODO: 非居住者(01)の設定
+        扶養対象.dig('16才以上', i, 'tax_id'), # 個人番号
+      ]
+    },
+    [0, 1, 2, 3].map { |i|
+      [
+        扶養対象.dig('16才未満', i, 'katakana'), # カナ
+        扶養対象.dig('16才未満', i, 'name'), # 氏名
+        扶養対象.dig('16才未満', i) ? '00' : nil, # 区分 TODO: 非居住者(01)の設定
+        扶養対象.dig('16才未満', i, 'tax_id'), # 個人番号
+      ]
+    },
+    Array(扶養対象.dig('16才以上'))[4..]&.map{ |p| "(#{p['tax_id']})#{p['name']}" }&.join('　'), # 5人目以降
+    Array(扶養対象.dig('16才未満'))[4..]&.map{ |p| "(#{p['tax_id']})#{p['name']}" }&.join('　'), # 5人目以降
+    nil, # 普通徴収
+    nil, # 青色専従者
+    nil, # 条約免除
+    半角変換(profile['katakana']), # 必須：支払を受ける者のフリガナ（半角）
+    nil, # 需給者番号
+    profile.dig('resident', 'area_code'), # 必須：提出先市町村コード
+    profile.dig('resident', 'tax_id'), # 指定番号
+  ]
+end
+
+# https://www.nta.go.jp/taxes/shiraberu/taxanswer/hotei/7411.htm
+# TODO: 役員・弁護士の考慮
+def 提出先判定(slip)
+  case slip['1']
+  when 0 .. 5_000_000
+    1
+  else
+    2
+  end
+end
+
+def 老人控除対象配偶者(spouse, year)
+  return nil if spouse.nil?
+  date = spouse['birth_date']
+  return 0 if date.nil?
+
+  date = Date.parse(date) if date.is_a?(String)
+  date.next_year(70) < Date.new(year, 12, -1) ? 1 : 0
+end
+
+def 扶養親族分類(family, year)
+  return {} if family.nil?
+
+  { '16才以上' => [], '16才未満' => [] }.tap do |result|
+    family.each do |p|
+      if !p['birth_date']
+        result['16才以上'] << p
+      else
+        date = p['birth_date']
+        date = Date.parse(date) if date.is_a?(String)
+        if date.next_year(16) < Date.new(year, 12, -1)
+          result['16才以上'] << p
+        else
+          result['16才未満'] << p
+        end
+      end
+    end
+  end
+end
+
+def 和暦(date)
+  return [nil, nil, nil, nil] if date.nil?
+
+  date = Date.parse(date) if date.is_a?(String)
+  case date
+  when Date.new(0, 1, 1) .. Date.new(1868, 10, 22)
+    raise "Not supported before 明治"
+  when Date.new(1868, 10, 23) .. Date.new(1912, 7, 29)
+    [3, format("%02d", date.year - 1867), format("%02d", date.month), format("%02d", date.day)]
+  when Date.new(1912, 7, 30) .. Date.new(1926, 12, 24)
+    [2, format("%02d", date.year - 1911), format("%02d", date.month), format("%02d", date.day)]
+  when Date.new(1926, 12, 25) .. Date.new(1989, 1, 7)
+    [1, format("%02d", date.year - 1925), format("%02d", date.month), format("%02d", date.day)]
+  when Date.new(1989, 1, 8) .. Date.new(2019, 4, 30)
+    [4, format("%02d", date.year - 1988), format("%02d", date.month), format("%02d", date.day)]
+  else
+    [5, format("%02d", date.year - 2018), format("%02d", date.month), format("%02d", date.day)]
+  end
+end
+
+def 半角変換(str)
+  return nil if str.nil? or str.empty?
+
+  result, _e, _s = Open3.capture3("uconv -x 'Fullwidth-Halfwidth'", stdin_data: str)
+  result
+end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.13.0
+  version: 0.14.1
 platform: ruby
 authors:
 - Chuma Takahiro
-autorequire:
+autorequire: 
 bindir: exe
 cert_chain: []
-date: 2022-04-20 00:00:00.000000000 Z
+date: 2023-04-17 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -25,19 +25,47 @@ dependencies:
       - !ruby/object:Gem::Version
         version: '0.4'
 - !ruby/object:Gem::Dependency
-  name: bundler
+  name: lucasalary
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - ">="
       - !ruby/object:Gem::Version
-        version: '1.17'
-  type: :development
+        version: 0.1.26
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: 0.1.26
+- !ruby/object:Gem::Dependency
+  name: jp-national-tax
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: 0.1.3
+  type: :runtime
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - ">="
       - !ruby/object:Gem::Version
-        version: '1.17'
+        version: 0.1.3
+- !ruby/object:Gem::Dependency
+  name: bundler
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '2.3'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '2.3'
 - !ruby/object:Gem::Dependency
   name: minitest
   requirement: !ruby/object:Gem::Requirement
@@ -119,13 +147,19 @@ files:
 - lib/luca/jp/urikake.rb
 - lib/luca/jp/util.rb
 - lib/luca/jp/version.rb
-homepage: https://github.com/chumaltd/luca-jp/tree/main
+- lib/luca_salary/dict/code.tsv
+- lib/luca_salary/jp.rb
+- lib/luca_salary/jp/insurance.rb
+- lib/luca_salary/jp/version.rb
+- lib/luca_salary/jp_payreport.rb
+homepage: https://github.com/chumaltd/luca-jp
 licenses:
 - GPL
 metadata:
-  homepage_uri: https://github.com/chumaltd/luca-jp/tree/main
-  source_code_uri: https://github.com/chumaltd/luca-jp/tree/main
-post_install_message:
+  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
@@ -133,15 +167,15 @@ required_ruby_version: !ruby/object:Gem::Requirement
   requirements:
   - - ">="
     - !ruby/object:Gem::Version
-      version: 2.6.0
+      version: 2.7.0
 required_rubygems_version: !ruby/object:Gem::Requirement
   requirements:
   - - ">="
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.2.5
-signing_key:
+rubygems_version: 3.3.5
+signing_key: 
 specification_version: 4
 summary: JP tax extension for Luca
 test_files: []