luca-jp 0.15.0 → 0.16.0

checksums.yaml

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

@@ -2,6 +2,6 @@
 
 module Luca
   module Jp
-    VERSION = '0.15.0'
+    VERSION = '0.16.0'
   end
 end

data/lib/luca_salary/jp.rb

@@ -16,13 +16,15 @@ class LucaSalary::Jp < LucaSalary::Base
     __dir__
   end
 
-  def calc_payment(profile)
+  def calc_payment(profile, date)
+    配偶者控除 = profile.include?('spouse')
+    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['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['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 }
       select_code(profile, '4').each { |k, v| h[k] = v }
@@ -31,13 +33,17 @@ class LucaSalary::Jp < LucaSalary::Base
     end
   end
 
-  def self.year_total(payment, date)
+  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
+
     payment.tap do |p|
       p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
-      p['916'] = partner_deduction(p['1'])
+      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'] - p['911'] - p['912'] - p['916']
+      p['941'] = p['901'] - ['911', '912', '916', '917', '918'].map{ |cd| p[cd] }.compact.sum
       p['961'] = JpNationalTax::IncomeTax.year_tax(p['941'], date)
       diff = p['961'] - p['203']
       if diff.positive?
@@ -54,18 +60,95 @@ class LucaSalary::Jp < LucaSalary::Base
     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
+  def self.配偶者控除の金額(income, spouse, date)
+    puts spouse
+    return nil if spouse.nil?
+
+    puts spouse
+    spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
+    return 0 if spouse_salary > 480_000
+
+    salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
+    birth_date = spouse['birth_date'] || date
+    if salary <= 9_000_000
+      birth_date <= date.prev_year(70) ? 480_000 : 380_000
+    elsif salary <= 9_500_000
+      birth_date <= date.prev_year(70) ? 320_000 : 260_000
+    elsif salary <= 10_000_000
+      birth_date <= date.prev_year(70) ? 160_000 : 130_000
     else
       0
     end
   end
 
+  def self.配偶者特別控除の金額(income, spouse, date)
+    return nil if spouse.nil?
+
+    salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
+    return 0 if salary > 10_000_000
+
+    spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
+    return 0 if spouse_salary <= 480_000
+    return 0 if spouse_salary > 1_330_000
+
+    if salary <= 9_000_000
+      return 380_000 if spouse_salary <= 950_000
+      return 360_000 if spouse_salary <= 1_000_000
+      return 310_000 if spouse_salary <= 1_050_000
+      return 260_000 if spouse_salary <= 1_100_000
+      return 210_000 if spouse_salary <= 1_150_000
+      return 160_000 if spouse_salary <= 1_200_000
+      return 110_000 if spouse_salary <= 1_250_000
+      return 60_000 if spouse_salary <= 1_300_000
+      return 30_000
+    elsif salary <= 9_500_000
+      return 260_000 if spouse_salary <= 950_000
+      return 240_000 if spouse_salary <= 1_000_000
+      return 210_000 if spouse_salary <= 1_050_000
+      return 180_000 if spouse_salary <= 1_100_000
+      return 140_000 if spouse_salary <= 1_150_000
+      return 110_000 if spouse_salary <= 1_200_000
+      return 80_000 if spouse_salary <= 1_250_000
+      return 40_000 if spouse_salary <= 1_300_000
+      return 20_000
+    else
+      return 130_000 if spouse_salary <= 950_000
+      return 120_000 if spouse_salary <= 1_000_000
+      return 110_000 if spouse_salary <= 1_050_000
+      return 90_000 if spouse_salary <= 1_100_000
+      return 70_000 if spouse_salary <= 1_150_000
+      return 60_000 if spouse_salary <= 1_200_000
+      return 40_000 if spouse_salary <= 1_250_000
+      return 20_000 if spouse_salary <= 1_300_000
+      return 10_000
+    end
+  end
+
+  def self.扶養控除の金額(family, date)
+    return if family.nil?
+
+    family.map { |person| 各家族の扶養控除の額(person, date) }.sum
+  end
+
+  def self.各家族の扶養控除の額(person, date)
+    birth_date = person['birth_date']
+    return 0 if birth_date.nil?
+
+    if birth_date > date.prev_year(16)
+      0
+    elsif birth_date <= date.prev_year(70)
+      person['live_with'] ? 580_000 : 480_000 # 老人扶養親族
+    elsif birth_date <= date.prev_year(19) and birth_date > date.prev_year(23)
+      630_000 # 特定扶養親族
+    else
+      380_000
+    end
+  end
+
+  def self.扶養控除対象者の数(family, date)
+    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]
   end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: luca-jp
 version: !ruby/object:Gem::Version
-  version: 0.15.0
+  version: 0.16.0
 platform: ruby
 authors:
 - Chuma Takahiro
-autorequire: 
+autorequire:
 bindir: exe
 cert_chain: []
-date: 2023-04-19 00:00:00.000000000 Z
+date: 2024-01-06 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucabook
@@ -174,7 +174,7 @@ 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: 
+post_install_message:
 rdoc_options: []
 require_paths:
 - lib
@@ -189,8 +189,8 @@ required_rubygems_version: !ruby/object:Gem::Requirement
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.3.5
-signing_key: 
+rubygems_version: 3.4.10
+signing_key:
 specification_version: 4
 summary: JP tax extension for Luca
 test_files: []