lucabook 0.2.20 → 0.2.25

data/lib/luca_book/state.rb

@@ -1,6 +1,8 @@
 # frozen_string_literal: true
 
+require 'cgi/escape'
 require 'csv'
+require 'mail'
 require 'pathname'
 require 'date'
 require 'luca_support'
@@ -15,31 +17,18 @@ module LucaBook
     @dirname = 'journals'
     @record_type = 'raw'
 
-    attr_reader :statement
+    attr_reader :statement, :pl_data, :bs_data, :start_balance
 
-    def initialize(data, count = nil, date: nil)
-      @data = data
+    def initialize(data, count = nil, start_d: nil, end_d: nil)
+      @monthly = data
       @count = count
       @dict = LucaRecord::Dict.load('base.tsv')
-      @start_date = date
+      @start_date = start_d
+      @end_date = end_d
       @start_balance = set_balance
     end
 
-    # TODO: not compatible with LucaRecord::Base.open_records
-    def search_tag(code)
-      count = 0
-      Dir.children(LucaSupport::Config::Pjdir).sort.each do |dir|
-        next if ! FileTest.directory?(LucaSupport::Config::Pjdir+dir)
-
-        open_records(datadir, dir, 3) do |row, i|
-          next if i == 2
-          count += 1 if row.include?(code)
-        end
-      end
-      puts "#{code}: #{count}"
-    end
-
-    def self.term(from_year, from_month, to_year = from_year, to_month = from_month)
+    def self.range(from_year, from_month, to_year = from_year, to_month = from_month)
       date = Date.new(from_year.to_i, from_month.to_i, -1)
       last_date = Date.new(to_year.to_i, to_month.to_i, -1)
       raise 'invalid term specified' if date > last_date
@@ -53,39 +42,41 @@ module LucaBook
           date = Date.new(date.next_month.year, date.next_month.month, -1)
         end
       end
-      new(reports, counts, date: Date.new(from_year.to_i, from_month.to_i, -1))
+      new(reports, counts,
+          start_d: Date.new(from_year.to_i, from_month.to_i, 1),
+          end_d: Date.new(to_year.to_i, to_month.to_i, -1)
+         )
     end
 
-    def by_code(code, year=nil, month=nil)
-      raise 'not supported year range yet' if ! year.nil? && month.nil?
-
-      balance = @book.load_start.dig(code) || 0
-      full_term = self.class.scan_terms
-      if ! month.nil?
-        pre_term = full_term.select { |y, m| y <= year.to_i && m < month.to_i }
-        balance += pre_term.map { |y, m| self.class.net(y, m)}.inject(0){|sum, h| sum + h[code] }
-        [{ code: code, balance: balance, note: "#{code} #{@dict.dig(code, :label)}" }] + records_with_balance(year, month, code, balance)
-      else
-        start = { code: code, balance: balance, note: "#{code} #{@dict.dig(code, :label)}" }
-        full_term.map { |y, m| y }.uniq.map { |y|
-          records_with_balance(y, nil, code, balance)
-        }.flatten.prepend(start)
-      end
-    end
+    def self.by_code(code, from_year, from_month, to_year = from_year, to_month = from_month)
+      date = Date.new(from_year.to_i, from_month.to_i, -1)
+      last_date = Date.new(to_year.to_i, to_month.to_i, -1)
+      raise 'invalid term specified' if date > last_date
 
-    def records_with_balance(year, month, code, balance)
-      @book.search(year, month, nil, code).each do |h|
-        balance += Util.calc_diff(Util.amount_by_code(h[:debit], code), code) - Util.calc_diff(Util.amount_by_code(h[:credit], code), code)
-        h[:balance] = balance
+      reports = [].tap do |r|
+        while date <= last_date do
+          diff = {}.tap do |h|
+            g = gross(date.year, date.month, code: code)
+            sum = g.dig(:debit).nil? ? BigDecimal('0') : Util.calc_diff(g[:debit], code)
+            sum -= g.dig(:credit).nil? ? BigDecimal('0') : Util.calc_diff(g[:credit], code)
+            h['code'] = code
+            h['label'] = LucaRecord::Dict.load('base.tsv').dig(code, :label)
+            h['net'] = sum
+            h['debit_amount'] = g[:debit]
+            h['debit_count'] = g[:debit_count]
+            h['credit_amount'] = g[:credit]
+            h['credit_count'] = g[:credit_count]
+            h['_d'] = date.to_s
+          end
+          r << diff
+          date = Date.new(date.next_month.year, date.next_month.month, -1)
+        end
       end
-    end
-
-    def to_yaml
-      YAML.dump(readable(code2label)).tap { |data| puts data }
+      LucaSupport::Code.readable(reports)
     end
 
     def code2label
-      @statement ||= @data
+      @statement ||= @monthly
       @statement.map do |report|
         {}.tap do |h|
           report.each { |k, v| h[@dict.dig(k, :label) || k] = v }
@@ -114,39 +105,52 @@ module LucaBook
       end
       keys.map! { |k| k[0, level] }.uniq.select! { |k| k.length <= level } if level
       @count.prepend({}.tap { |header| keys.each { |k| header[k] = @dict.dig(k, :label) }})
-      puts YAML.dump(@count)
       @count
     end
 
+    # TODO: pl/bs may not be immutable
+    def report_mail(level = 3)
+      @company = CONFIG.dig('company', 'name')
+      {}.tap do |res|
+        pl(level).reverse.each do |month|
+          month.each do |k, v|
+            res[k] ||= []
+            res[k] << v
+          end
+        end
+        @months = res['_d']
+        @pl = res.select{ |k,v| k != '_d' }
+      end
+      @bs = bs
+
+      mail = Mail.new
+      mail.to = CONFIG.dig('mail', 'preview') || CONFIG.dig('mail', 'from')
+      mail.subject = 'Financial Report available'
+      mail.html_part = Mail::Part.new(body: render_erb(search_template('monthly-report.html.erb')), content_type: 'text/html; charset=UTF-8')
+      LucaSupport::Mail.new(mail, PJDIR).deliver
+    end
+
     def bs(level = 3, legal: false)
-      @start_balance.keys.each { |k| @data.first[k] ||= 0 }
-      @data.map! { |data| data.select { |k, _v| k.length <= level } }
-      @data.map! { |data| code_sum(data).merge(data) } if legal
-      base = accumulate_balance(@data)
+      set_bs(level, legal: legal)
+      base = accumulate_balance(@bs_data)
       rows = [base[:debit].length, base[:credit].length].max
       @statement = [].tap do |a|
         rows.times do |i|
           {}.tap do |res|
             res['debit_label'] = base[:debit][i] ? @dict.dig(base[:debit][i].keys[0], :label) : ''
-            res['debit_balance'] = base[:debit][i] ? (@start_balance.dig(base[:debit][i].keys[0]) || 0) + base[:debit][i].values[0] : ''
-            res['debit_diff'] = base[:debit][i] ? base[:debit][i].values[0] : ''
+            #res['debit_balance'] = base[:debit][i] ? (@start_balance.dig(base[:debit][i].keys[0]) || 0) + base[:debit][i].values[0] : ''
+            res['debit_balance'] = base[:debit][i] ? base[:debit][i].values[0] : ''
             res['credit_label'] = base[:credit][i] ? @dict.dig(base[:credit][i].keys[0], :label) : ''
-            res['credit_balance'] = base[:credit][i] ? (@start_balance.dig(base[:credit][i].keys[0]) || 0) + base[:credit][i].values[0] : ''
-            res['credit_diff'] = base[:credit][i] ? base[:credit][i].values[0] : ''
+            #res['credit_balance'] = base[:credit][i] ? (@start_balance.dig(base[:credit][i].keys[0]) || 0) + base[:credit][i].values[0] : ''
+            res['credit_balance'] = base[:credit][i] ? base[:credit][i].values[0] : ''
             a << res
           end
         end
       end
-      puts YAML.dump(readable(@statement))
-      self
+      readable(@statement)
     end
 
-    def accumulate_balance(monthly_diffs)
-      data = monthly_diffs.each_with_object({}) do |month, h|
-        month.each do |k, v|
-          h[k] = h[k].nil? ? v : h[k] + v
-        end
-      end
+    def accumulate_balance(data)
       { debit: [], credit: [] }.tap do |res|
         data.sort.to_h.each do |k, v|
           case k
@@ -160,29 +164,14 @@ module LucaBook
     end
 
     def pl(level = 2)
-      term_keys = @data.inject([]) { |a, data| a + data.keys }
-                    .compact.select { |k| /^[A-H_].+/.match(k) }
-      fy = @start_balance.select { |k, _v| /^[A-H].+/.match(k) }
-      keys = (term_keys + fy.keys).uniq.sort
-      keys.select! { |k| k.length <= level }
-      @statement = @data.map do |data|
+      set_pl(level)
+      @statement = @monthly.map do |data|
         {}.tap do |h|
-          keys.each { |k| h[k] = data[k] || BigDecimal('0') }
+          @pl_data.keys.each { |k| h[k] = data[k] || BigDecimal('0') }
         end
       end
-      term = @statement.each_with_object({}) do |item, h|
-        item.each do |k, v|
-          h[k] = h[k].nil? ? v : h[k] + v if /^[^_]/.match(k)
-        end
-      end
-      fy = {}.tap do |h|
-        keys.each do |k|
-          h[k] = BigDecimal(fy[k] || '0') + BigDecimal(term[k] || '0')
-        end
-      end
-      @statement << term.tap { |h| h['_d'] = 'Period Total' }
-      @statement << fy.tap { |h| h['_d'] = 'FY Total' }
-      self
+      @statement << @pl_data
+      readable(code2label)
     end
 
     def self.accumulate_term(start_year, start_month, end_year, end_month)
@@ -191,14 +180,11 @@ module LucaBook
       return nil if date > last_date
 
       {}.tap do |res|
-        while date <= last_date do
-          diff, _count = net(date.year, date.month)
-          diff.each do |k, v|
-            next if /^[_]/.match(k)
+        diff, _count = net(date.year, date.month, last_date.year, last_date.month)
+        diff.each do |k, v|
+          next if /^[_]/.match(k)
 
-            res[k] = res[k].nil? ? v : res[k] + v
-          end
-          date = date.next_month
+          res[k] = res[k].nil? ? v : res[k] + v
         end
       end
     end
@@ -228,19 +214,22 @@ module LucaBook
 
         report['9142'] = (report['9142'] || BigDecimal('0')) + res['HA']
         res['9142'] = report['9142']
-        res['10'] = sum_matched(report, /^[123][0-9A-Z]{2,}/)
-        res['40'] = sum_matched(report, /^[4][0-9A-Z]{2,}/)
+        res['10'] = sum_matched(report, /^[12][0-9A-Z]{2,}/)
+        jp_4v = sum_matched(report, /^[4][V]{2,}/) # deferred assets for JP GAAP
+        res['30'] = sum_matched(report, /^[34][0-9A-Z]{2,}/) - jp_4v
+        res['4V'] = jp_4v if CONFIG['country'] == 'jp'
         res['50'] = sum_matched(report, /^[56][0-9A-Z]{2,}/)
         res['70'] = sum_matched(report, /^[78][0-9A-Z]{2,}/)
         res['91'] = sum_matched(report, /^91[0-9A-Z]{1,}/)
         res['8ZZ'] = res['50'] + res['70']
         res['9ZZ'] = sum_matched(report, /^[9][0-9A-Z]{2,}/)
 
-        res['1'] = res['10'] + res['40']
+        res['1'] = res['10'] + res['30']
         res['5'] = res['8ZZ'] + res['9ZZ']
         res['_d'] = report['_d']
 
         report.each do |k, v|
+          res[k] ||= sum_matched(report, /^#{k}[0-9A-Z]{1,}/) if k.length == 2
           res[k] = v if k.length == 3
         end
 
@@ -251,6 +240,7 @@ module LucaBook
             else
               res[k[0, 3]] = v
             end
+            res[k] = v
           end
         end
         res.sort.to_h
@@ -265,14 +255,16 @@ module LucaBook
 
     def set_balance
       pre_last = @start_date.prev_month
-      pre = if @start_date.month > LucaSupport::CONFIG['fy_start'].to_i
-              self.class.accumulate_term(pre_last.year, LucaSupport::CONFIG['fy_start'], pre_last.year, pre_last.month)
-            elsif @start_date.month < LucaSupport::CONFIG['fy_start'].to_i
-              self.class.accumulate_term(pre_last.year - 1, LucaSupport::CONFIG['fy_start'], pre_last.year, pre_last.month)
-            end
+      start_year = if @start_date.month > CONFIG['fy_start'].to_i
+                     pre_last.year
+                   else
+                     pre_last.year - 1
+                   end
+      pre = self.class.accumulate_term(start_year, CONFIG['fy_start'], pre_last.year, pre_last.month)
 
       base = Dict.latest_balance.each_with_object({}) do |(k, v), h|
         h[k] = BigDecimal(v[:balance].to_s) if v[:balance]
+        h[k] ||= BigDecimal('0') if k.length == 2
       end
       if pre
         idx = (pre.keys + base.keys).uniq
@@ -289,15 +281,17 @@ module LucaBook
 
     # for assert purpose
     #
-    def self.gross(year, month = nil, code = nil, date_range = nil, rows = 4)
+    def self.gross(start_year, start_month, end_year = nil, end_month = nil,  code:  nil, date_range: nil, rows: 4)
       if ! date_range.nil?
         raise if date_range.class != Range
         # TODO: date based range search
       end
 
+      end_year ||= start_year
+      end_month ||= start_month
       sum = { debit: {}, credit: {}, debit_count: {}, credit_count: {} }
       idx_memo = []
-      asof(year, month) do |f, _path|
+      term(start_year, start_month, end_year, end_month, code) do |f, _path|
         CSV.new(f, headers: false, col_sep: "\t", encoding: 'UTF-8')
           .each_with_index do |row, i|
           break if i >= rows
@@ -305,17 +299,23 @@ module LucaBook
           case i
           when 0
             idx_memo = row.map(&:to_s)
+            next if code && !idx_memo.include?(code)
+
             idx_memo.each do |r|
               sum[:debit][r] ||= BigDecimal('0')
               sum[:debit_count][r] ||= 0
             end
           when 1
+            next if code && !idx_memo.include?(code)
+
             row.each_with_index do |r, j|
               sum[:debit][idx_memo[j]] += BigDecimal(r.to_s)
               sum[:debit_count][idx_memo[j]] += 1
             end
           when 2
             idx_memo = row.map(&:to_s)
+            break if code && !idx_memo.include?(code)
+
             idx_memo.each do |r|
               sum[:credit][r] ||= BigDecimal('0')
               sum[:credit_count][r] ||= 0
@@ -330,13 +330,19 @@ module LucaBook
           end
         end
       end
+      if code
+        sum[:debit] = sum[:debit][code] || BigDecimal('0')
+        sum[:credit] = sum[:credit][code] || BigDecimal('0')
+        sum[:debit_count] = sum[:debit_count][code] || 0
+        sum[:credit_count] = sum[:credit_count][code] || 0
+      end
       sum
     end
 
     # netting vouchers in specified term
     #
-    def self.net(year, month = nil, code = nil, date_range = nil)
-      g = gross(year, month, code, date_range)
+    def self.net(start_year, start_month, end_year = nil, end_month = nil, code: nil, date_range: nil)
+      g = gross(start_year, start_month, end_year, end_month, code: code, date_range: date_range)
       idx = (g[:debit].keys + g[:credit].keys).uniq.sort
       count = {}
       diff = {}.tap do |sum|
@@ -349,23 +355,82 @@ module LucaBook
       [diff, count]
     end
 
-    # TODO: obsolete in favor of Dict.latest_balance()
-    def load_start
-      file = Pathname(LucaSupport::Config::Pjdir) / 'data' / 'balance' / 'start.tsv'
-      {}.tap do |dict|
-        LucaRecord::Dict.load_tsv_dict(file).each { |k, v| h[k] = v[:balance] if !v[:balance].nil? }
-      end
+    def render_xbrl(filename = nil)
+      set_bs(3, legal: true)
+      set_pl(3)
+      country_suffix = CONFIG['country'] || 'en'
+      @company = CGI.escapeHTML(CONFIG.dig('company', 'name'))
+      @balance_sheet_selected = 'true'
+      @pl_selected = 'true'
+      @capital_change_selected = 'true'
+      @issue_date = Date.today
+
+      prior_bs = @start_balance.filter { |k, _v| /^[9]/.match(k) }
+      @xbrl_entries = @bs_data.map{ |k, v| xbrl_line(k, v, prior_bs[k]) }.compact.join("\n")
+      @xbrl_entries += @pl_data.map{ |k, v| xbrl_line(k, v) }.compact.join("\n")
+      @filename = filename || @issue_date.to_s
+
+      File.open("#{@filename}.xbrl", 'w') { |f| f.write render_erb(search_template("base-#{country_suffix}.xbrl.erb")) }
+      File.open("#{@filename}.xsd", 'w') { |f| f.write render_erb(search_template("base-#{country_suffix}.xsd.erb")) }
+    end
+
+    def xbrl_line(code, amount, prior_amount = nil)
+      return nil if /^_/.match(code)
+
+      context = /^[0-9]/.match(code) ? 'CurrentYearNonConsolidatedInstant' : 'CurrentYearNonConsolidatedDuration'
+      tag = @dict.dig(code, :xbrl_id)
+      #raise "xbrl_id not found: #{code}" if tag.nil?
+      return nil if tag.nil?
+      return nil if readable(amount).zero? && prior_amount.nil?
+
+      prior = prior_amount.nil? ? '' : "<#{tag} decimals=\"0\" unitRef=\"JPY\" contextRef=\"Prior1YearNonConsolidatedInstant\">#{readable(prior_amount)}</#{tag}>\n"
+      current = "<#{tag} decimals=\"0\" unitRef=\"JPY\" contextRef=\"#{context}\">#{readable(amount)}</#{tag}>"
+
+      prior + current
     end
 
     private
 
+    def set_bs(level = 3, legal: false)
+      @start_balance.each do |k, v|
+        next if /^_/.match(k)
+        @monthly.first[k] = (v || 0) + (@monthly.first[k] || 0)
+      end
+      list = @monthly.map { |data| data.select { |k, _v| k.length <= level } }
+      list.map! { |data| code_sum(data).merge(data) } if legal
+      @bs_data = list.each_with_object({}) do |month, h|
+        month.each do |k, v|
+          next if /^_/.match(k)
+
+          h[k] = (h[k] || BigDecimal('0')) + v
+        end
+      end
+    end
+
+    def set_pl(level = 2)
+      keys = @monthly.inject([]) { |a, data| a + data.keys }
+               .compact.select { |k| /^[A-H_].+/.match(k) }
+               .uniq.sort
+      keys.select! { |k| k.length <= level }
+      @pl_data = @monthly.each_with_object({}) do |item, h|
+        keys.each do |k|
+          h[k] = (h[k] || BigDecimal('0')) + (item[k] || BigDecimal('0')) if /^[^_]/.match(k)
+        end
+        h['_d'] = 'Period Total'
+      end
+    end
+
     def legal_items
-      return [] unless LucaSupport::Config::COUNTRY
+      return [] unless CONFIG['country']
 
-      case LucaSupport::Config::COUNTRY
+      case CONFIG['country']
       when 'jp'
-        ['91', '911', '912', '913', '9131', '9132', '914', '9141', '9142', '915', '916', '92', '93']
+        ['31', '32', '33', '91', '911', '912', '913', '9131', '9132', '914', '9141', '9142', '915', '916', '92', '93']
       end
     end
+
+    def lib_path
+      __dir__
+    end
   end
 end

data/lib/luca_book/templates/base-jp.xbrl.erb

@@ -1,57 +1,33 @@
 <?xml version="1.0" encoding="UTF-8"?>
-<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:jpfr-etax-di="http://xml.e-tax.nta.go.jp/jp/fr/etax/o/di/2013-03-25" xmlns:jpfr-oe="http://info.edinet-fsa.go.jp/jp/fr/gaap/o/oe/2012-01-25" xmlns:jppfs_cor="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor">
-<%# eTax spec Begin: conflict with EDINET %>
-<xbrli:context_id="CurrentYearNonConsolidatedInstant">
-    <xbrli:entity>
-        <xbrli:identifier scheme="http://www.e-tax.nta.go.jp"><%= @company %></xbrli:identifier>
-    </xbrli:entity>
-    <xbrli:period>
-        <xbrli:instant><%= @end_date %></xbrli:instant>
-    </xbrli:period>
-    <xbrli:scenario>
-        <jpfr-oe:NonConsolidated />
-    </xbrli:scenario>
-</xbrli:context>
-
-<xbrli:context_id="CurrentYearNonConsolidatedDuration">
-    <xbrli:entity>
-        <xbrli:identifier scheme="http://www.e-tax.nta.go.jp"><%= @company %></xbrli:identifier>
-    </xbrli:entity>
-    <xbrli:period>
-        <xbrli:startDate><%= @start_date %></xbrli:startDate>
-        <xbrli:endDate><%= @end_date %></xbrli:endDate>
-    </xbrli:period>
-    <xbrli:scenario>
-        <jpfr-oe:NonConsolidated />
-    </xbrli:scenario>
-</xbrli:context>
+<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:jpfr-etax-di="http://xml.e-tax.nta.go.jp/jp/fr/etax/o/di/2013-03-25" xmlns:jpfr-oe="http://info.edinet-fsa.go.jp/jp/fr/gaap/o/oe/2012-01-25" xmlns:jpfr-t-cte="http://info.edinet-fsa.go.jp/jp/fr/gaap/t/cte/2012-01-25" xmlns:jppfs_cor="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor" xmlns:jpfr-etax-t-cte="http://xml.e-tax.nta.go.jp/jp/fr/etax/t/cte/2013-03-25">
+    <link:schemaRef xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:type="simple" xlink:href="<%= @filename %>.xsd" />
 
-<xbrli:context_id="Prior1YearNonConsolidatedInstant">
-    <xbrli:entity>
-        <xbrli:identifier scheme="http://www.e-tax.nta.go.jp"><%= @company %></xbrli:identifier>
-    </xbrli:entity>
-    <xbrli:period>
-        <xbrli:instant><%= @previous_fy_end_date %></xbrli:instant>
-    </xbrli:period>
-    <xbrli:scenario>
-        <jpfr-oe:NonConsolidated />
-    </xbrli:scenario>
-</xbrli:context>
+<%# eTax spec Begin: conflict with EDINET %>
+    <xbrli:context id="Prior1YearNonConsolidatedInstant">
+        <xbrli:entity><xbrli:identifier scheme="http://www.e-tax.nta.go.jp/"><%= @company %></xbrli:identifier></xbrli:entity>
+        <xbrli:period><xbrli:instant><%= @start_date.prev_day %></xbrli:instant></xbrli:period>
+        <xbrli:scenario><jpfr-oe:NonConsolidated /></xbrli:scenario></xbrli:context>
+    <xbrli:context id="CurrentYearNonConsolidatedInstant">
+        <xbrli:entity><xbrli:identifier scheme="http://www.e-tax.nta.go.jp/"><%= @company %></xbrli:identifier></xbrli:entity>
+        <xbrli:period><xbrli:instant><%= @end_date %></xbrli:instant></xbrli:period>
+        <xbrli:scenario> <jpfr-oe:NonConsolidated /></xbrli:scenario></xbrli:context>
+    <xbrli:context id="CurrentYearNonConsolidatedDuration">
+        <xbrli:entity><xbrli:identifier scheme="http://www.e-tax.nta.go.jp/"><%= @company %></xbrli:identifier></xbrli:entity>
+        <xbrli:period><xbrli:startDate><%= @start_date %></xbrli:startDate><xbrli:endDate><%= @end_date %></xbrli:endDate></xbrli:period>
+        <xbrli:scenario> <jpfr-oe:NonConsolidated /></xbrli:scenario></xbrli:context>
 <%# eTax spec End %>
 
+        <%# eTax spec Begin: extra items %>
+        <xbrli:context id="DocumentInfo">
+            <xbrli:entity><xbrli:identifier scheme="http://www.e-tax.nta.go.jp/"><%= @company %></xbrli:identifier></xbrli:entity>
+            <xbrli:period><xbrli:instant><%= @issue_date %></xbrli:instant></xbrli:period>
+        </xbrli:context>
+
 <xbrli:unit id="JPY">
     <xbrli:measure>iso4217:JPY</xbrli:measure>
 </xbrli:unit>
 
-<%# eTax spec Begin: extra items %>
-<xbrli:context_id="DocumentInfo">
-    <xbrli:entity>
-        <xbrli:identifier scheme="http://www.e-tax.nta.go.jp"><%= @company %></xbrli:identifier>
-    </xbrli:entity>
-    <xbrli:period>
-        <xbrli:instant><%= @issue_date %></xbrli:instant>
-    </xbrli:period>
-</xbrli:context>
+<jpfr-etax-di:EntityName contextRef="DocumentInfo"><%= @company %></jpfr-etax-di:EntityName>
 <jpfr-etax-di:NonconsolidatedBalanceSheetsDocInfo contextRef="DocumentInfo"><%= @balance_sheet_selected %></jpfr-etax-di:NonconsolidatedBalanceSheetsDocInfo>
 <jpfr-etax-di:ExtendedLinkRoleLabelBalanceSheets contextRef="DocumentInfo">http://www.xbrl.org/2003/role/link</jpfr-etax-di:ExtendedLinkRoleLabelBalanceSheets>
 <jpfr-etax-di:ExtendedLinkRolePresentationBalanceSheets contextRef="DocumentInfo">http://xml.e-tax.nta.go.jp/jp/fr/etax/role/NonConsolidatedBalanceSheets</jpfr-etax-di:ExtendedLinkRolePresentationBalanceSheets>
@@ -62,11 +38,10 @@
 <jpfr-etax-di:ExtendedLinkRolePresentationStatementsOfIncome contextRef="DocumentInfo">http://xml.e-tax.nta.go.jp/jp/fr/etax/role/NonConsolidatedStatementsOfIncome</jpfr-etax-di:ExtendedLinkRolePresentationStatementsOfIncome>
 <jpfr-etax-di:ContextIDPeriodStatementsOfIncome contextRef="DocumentInfo">CurrentYearNonConsolidatedDuration</jpfr-etax-di:ContextIDPeriodStatementsOfIncome>
 
-
 <jpfr-etax-di:NonconsolidatedScheduleOfCostOfGoodsManufacturedDocInfo contextRef="DocumentInfo">false</jpfr-etax-di:NonconsolidatedScheduleOfCostOfGoodsManufacturedDocInfo>
 <jpfr-etax-di:NonconsolidatedNotesDocInfo contextRef="DocumentInfo">false</jpfr-etax-di:NonconsolidatedNotesDocInfo>
 
-<jpfr-etax-di:NonconsolidatedStatementsOfChangesInNetAssetsDocInfo contextRef="DocumentInfo"><%= @balance_sheet_selected %></jpfr-etax-di:NonconsolidatedStatementsOfChangesInNetAssetsDocInfo>
+<jpfr-etax-di:NonconsolidatedStatementsOfChangesInNetAssetsDocInfo contextRef="DocumentInfo"><%= @capital_change_selected %></jpfr-etax-di:NonconsolidatedStatementsOfChangesInNetAssetsDocInfo>
 <jpfr-etax-di:ExtendedLinkRoleLabelStatementsOfChangesInNetAssets contextRef="DocumentInfo">http://www.xbrl.org/2003/role/link</jpfr-etax-di:ExtendedLinkRoleLabelStatementsOfChangesInNetAssets>
 <jpfr-etax-di:ExtendedLinkRolePresentationStatementsOfChangesInNetAssets contextRef="DocumentInfo">http://xml.e-tax.nta.go.jp/jp/fr/etax/role/NonConsolidatedStatementsOfChangesInNetAssets</jpfr-etax-di:ExtendedLinkRolePresentationStatementsOfChangesInNetAssets>
 <jpfr-etax-di:ContextIDBeginningOfPeriodStatementsOfChangesInNetAssets contextRef="DocumentInfo">Prior1YearNonConsolidatedInstant</jpfr-etax-di:ContextIDBeginningOfPeriodStatementsOfChangesInNetAssets>