lucasalary-jp 0.1.1

data/lib/luca_salary/jp-national-tax/income-tax/income_kouran_2020.rb

@@ -0,0 +1,106 @@
+require "date"
+require "bigdecimal"
+
+module JP
+  module IncomeTax
+    module Kouran2020
+
+      module_function
+
+      def effective_date
+        Date.parse("2020-01-01")
+      end
+
+      #
+      # 月額表の甲欄を適用する給与等につき、電子計算機等を使用して源泉徴収税額を計算する方法
+      #
+      def monthly_kouran (その月の社会保険料等控除後の給与等の金額, 配偶者 = false, 控除対象扶養親族の数 = 0)
+
+        b = その月の社会保険料等控除後の給与等の金額
+
+        配偶者控除の額及び扶養控除の額 = 扶養控除の額 (控除対象扶養親族の数)
+        配偶者控除の額及び扶養控除の額 += 配偶者控除の額 if 配偶者
+
+        課税給与所得金額 = b - 配偶者控除の額及び扶養控除の額 - 給与所得控除の額(b) - 基礎控除の額(b)
+
+        源泉徴収額 = 税額(課税給与所得金額).to_i
+
+        if 源泉徴収額 > 0
+          源泉徴収額
+        else
+          0
+        end
+
+      end
+
+
+      def 給与所得控除の額 (その月の社会保険料控除後の給与等の金額)
+
+        case その月の社会保険料控除後の給与等の金額
+        when 0 .. 135_416
+          45_834
+        when 135_417 .. 149_999
+          (その月の社会保険料控除後の給与等の金額 * BigDecimal("0.4")).ceil - 8_333
+        when 150_000 .. 299_999
+          (その月の社会保険料控除後の給与等の金額 * BigDecimal("0.3")).ceil + 6_667
+        when 300_000 .. 549_999
+          (その月の社会保険料控除後の給与等の金額 * BigDecimal("0.2")).ceil + 36_667
+        when 550_000 .. 708_330
+          (その月の社会保険料控除後の給与等の金額 * BigDecimal("0.1")).ceil + 91_667
+        else
+          162_500
+        end
+
+      end
+
+
+      def 配偶者控除の額
+        31_667
+      end
+
+
+      def 扶養控除の額 (控除対象扶養親族の数)
+        31_667 * 控除対象扶養親族の数
+      end
+
+
+      def 基礎控除の額 (その月の社会保険料等控除後の給与等の金額)
+
+        case その月の社会保険料等控除後の給与等の金額
+        when 0 .. 2_162_499
+          40_000
+        when 2_162_500 .. 2_204_166
+          26_667
+        when 2_204_167 .. 2_245_833
+          13_334
+        else
+          0
+        end
+
+      end
+
+
+      def 税額 (その月の課税給与所得金額)
+
+        case その月の課税給与所得金額
+        when 0 .. 162_500
+          (その月の課税給与所得金額 * BigDecimal("0.05105")).round(0, BigDecimal::ROUND_HALF_UP)
+        when 162_501 .. 275_000
+          (その月の課税給与所得金額 * BigDecimal("0.10210")).round(0, BigDecimal::ROUND_HALF_UP) - 8_296
+        when 275_001 .. 579_166
+          (その月の課税給与所得金額 * BigDecimal("0.20420")).round(0, BigDecimal::ROUND_HALF_UP) - 36_374
+        when 579_001 .. 750_000
+          (その月の課税給与所得金額 * BigDecimal("0.23483")).round(0, BigDecimal::ROUND_HALF_UP) - 54_113
+        when 750_001 .. 1_500_000
+          (その月の課税給与所得金額 * BigDecimal("0.33693")).round(0, BigDecimal::ROUND_HALF_UP) - 130_688
+        when 1_500_001 .. 3_333_333
+          (その月の課税給与所得金額 * BigDecimal("0.40840")).round(0, BigDecimal::ROUND_HALF_UP) - 237_893
+        else
+          (その月の課税給与所得金額 * BigDecimal("0.45945")).round(0, BigDecimal::ROUND_HALF_UP) - 408_061
+        end
+
+      end
+
+    end
+  end
+end

data/lib/luca_salary/jp-national-tax/income_tax.rb

@@ -0,0 +1,33 @@
+require "date"
+Dir[File.expand_path("income-tax/income*.rb", __dir__)].each{|f| require_relative(f)}
+
+module JP
+  module IncomeTax
+  MOD = [Kouran2020]
+
+    module_function
+
+    def calc_kouran(pay_amount, pay_date, partner = false, dependent = 0)
+      responsible_module(pay_date)
+        .send(:monthly_kouran, pay_amount, partner, dependent)
+        .to_i
+    end
+
+    def responsible_module(date = nil)
+      if date.nil?
+        raise UndefinedDateError
+      elsif date.class.name == "String"
+        date = Date.parse(date)
+      end
+
+      rules = MOD.map{|mod| [mod.send(:effective_date), mod] }.filter{|a| date >= a[0]}
+
+      if rules.length > 0
+        rules.sort_by{|a| a[0]}.reverse!.first[1]
+      else
+        raise NoValidModuleError 
+      end
+    end
+
+  end
+end

data/lib/luca_salary/jp.rb

@@ -0,0 +1,50 @@
+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 = 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 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/insurance.rb

@@ -0,0 +1,66 @@
+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
+
+  # TODO: need selection logic
+  def select_active_filename
+    list = load_json
+    list.first[1]
+  end
+
+  def load_json
+    table_list = [].tap do |a|
+      open_tables do |f, name|
+        data = JSON.parse(f.read)
+        a << [Date.parse(data['effective_date']), name]
+      end
+    end
+  end
+
+  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 +1,3 @@
+module LucaSalaryJp
+    VERSION = '0.1.1'
+end

metadata

@@ -0,0 +1,114 @@
+--- !ruby/object:Gem::Specification
+name: lucasalary-jp
+version: !ruby/object:Gem::Version
+  version: 0.1.1
+platform: ruby
+authors:
+- Chuma Takahiro
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2020-10-07 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: lucasalary
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: bundler
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '1.17'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '1.17'
+- !ruby/object:Gem::Dependency
+  name: rake
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 12.3.3
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 12.3.3
+- !ruby/object:Gem::Dependency
+  name: minitest
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '5.0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '5.0'
+description: 'LucaSalary calculation module for Japan
+
+'
+email:
+- co.chuma@gmail.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- LICENSE
+- lib/luca_salary/dict/code.tsv
+- lib/luca_salary/jp-national-tax/.git
+- lib/luca_salary/jp-national-tax/.gitignore
+- lib/luca_salary/jp-national-tax/LICENSE
+- lib/luca_salary/jp-national-tax/income-tax/income_kouran_2020.rb
+- lib/luca_salary/jp-national-tax/income_tax.rb
+- lib/luca_salary/jp.rb
+- lib/luca_salary/jp/insurance.rb
+- lib/luca_salary/jp/version.rb
+homepage: https://github.com/chumaltd/luca-salary-jp
+licenses:
+- GPL
+metadata:
+  homepage_uri: https://github.com/chumaltd/luca-salary-jp
+  source_code_uri: https://github.com/chumaltd/luca-salary-jp
+  changelog_uri: https://github.com/chumaltd/luca-salary-jp/CHANGELOG.md
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: 2.6.0
+required_rubygems_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubygems_version: 3.1.2
+signing_key: 
+specification_version: 4
+summary: LucaSalary calculation molule for Japan
+test_files: []