lucasalary-jp 0.1.2 → 0.1.4

checksums.yaml

@@ -1,7 +1,7 @@
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+  data.tar.gz: 19b8490e555293b74f1d8a22304a12880c79ee6f238e74e2816d87fb814075c1
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+  data.tar.gz: ea2e34d29189ebca7b84d301a97d3d85cb2522ca9c7704f98e7124436034cf51fc95d07ef773dbdbd45d5dd5b942cb5b140c8fbfeb0ada5c258f2b38f7e4ae56

data/exe/luca-salary-jp

@@ -0,0 +1,32 @@
+#!/usr/bin/ruby
+# frozen_string_literal: true
+
+require 'optparse'
+require 'luca_salary/jp_payreport'
+
+module LucaSalaryJpCmd
+  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 = {}
+
+case cmd
+when /export/
+    OptionParser.new do |opt|
+      opt.banner = 'Usage: luca-salary-jp export year'
+      args = opt.parse(ARGV)
+      LucaSalaryJpCmd::Export.payreport(args)
+    end
+else
+  puts 'Proper subcommand needed.'
+  puts
+  puts 'Usage: luca-salary-jp subcommand [options]'
+  puts '        export: puts CSV payment report for eLTAX'
+  exit 1
+end

data/lib/luca_salary/jp/version.rb

@@ -1,5 +1,5 @@
 # frozen_string_literal: true
 
 module LucaSalaryJp
-  VERSION = '0.1.2'
+  VERSION = '0.1.4'
 end

data/lib/luca_salary/jp.rb

@@ -21,7 +21,7 @@ class LucaSalary::Jp < LucaSalary::Base
       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']
+      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 }
@@ -31,88 +31,26 @@ class LucaSalary::Jp < LucaSalary::Base
     end
   end
 
-  def self.year_total(payment)
+  def self.year_total(payment, date)
     payment.tap do |p|
-      p['911'] = basic_deduction(p['1'])
+      p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
       p['916'] = partner_deduction(p['1'])
-      p['912'] = (p['201'] || 0) + (p['202'] || 0)
-      p['901'] = year_salary(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'] = year_tax(p['941'])
+      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
-    end
-  end
-
-  def self.year_salary(income)
-    rounded = if income < 1_619_000
-                income
-              elsif income < 1_620_000
-                income - ((income - 1_619_000) % 1_000)
-              elsif income < 1_624_000
-                income - ((income - 1_620_000) % 2_000)
-              elsif income < 1_624_000
-                income - ((income - 1_624_000) % 4_000)
-              else
-                income
-              end
-    if rounded < 551_000
-      0
-    elsif rounded < 1_619_000
-      rounded - 550_000
-    elsif rounded < 1_620_000
-      rounded * 0.6 + 97_600
-    elsif rounded < 1_622_000
-      rounded * 0.6 + 98_000
-    elsif rounded < 1_624_000
-      rounded * 0.6 + 98_800
-    elsif rounded < 1_628_000
-      rounded * 0.6 + 99_600
-    elsif rounded < 1_800_000
-      rounded * 0.6 + 100_000
-    elsif rounded < 3_600_000
-      rounded * 0.7 - 80_000
-    elsif rounded < 6_600_000
-      rounded * 0.8 - 440_000
-    elsif rounded < 8_500_000
-      rounded * 0.9 - 1_100_000
-    else
-      rounded - 1_950_000
-    end
-  end
-
-  def self.year_tax(income)
-    tax = if income < 1_950_000
-            income * 0.05
-          elsif income <= 3_300_000
-            income * 0.1 - 97_500
-          elsif income <= 6_950_000
-            income * 0.2 - 427_500
-          elsif income <= 9_000_000
-            income * 0.23 - 636_000
-          elsif income <= 18_000_000
-            income * 0.33 - 1_536_000
-          elsif income <= 18_050_000
-            income * 0.4 - 2_796_000
-          else
-            raise "no target"
-          end
-    (tax / 1000).floor * 1000
-  end
-
-  def self.basic_deduction(income)
-    if income <= 24_000_000
-      480_000
-    elsif income <= 24_500_000
-      320_000
-    elsif income <= 25_000_000
-      160_000
-    else
-      0
+      p.delete '3'
+      p.delete '4'
+      p['3'] = sum_code(p, '3')
+      p['4'] = sum_code(p, '4')
     end
   end
 

data/lib/luca_salary/jp_payreport.rb

@@ -0,0 +1,247 @@
+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['profile'], 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(profile, year)
+  birth = if profile['birth_date'].is_a?(String)
+                 Date.parse(profile['birth_date'])
+               else
+                 profile['birth_date']
+               end
+  生年月日 = 和暦(birth)
+  扶養対象 = 扶養親族分類(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
+    nil, # 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: lucasalary-jp
 version: !ruby/object:Gem::Version
-  version: 0.1.2
+  version: 0.1.4
 platform: ruby
 authors:
 - Chuma Takahiro
 autorequire: 
-bindir: bin
+bindir: exe
 cert_chain: []
-date: 2020-11-30 00:00:00.000000000 Z
+date: 2023-01-18 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: lucasalary
@@ -16,28 +16,28 @@ dependencies:
     requirements:
     - - ">="
       - !ruby/object:Gem::Version
-        version: 0.1.14
+        version: 0.1.26
   type: :runtime
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - ">="
       - !ruby/object:Gem::Version
-        version: 0.1.14
+        version: 0.1.26
 - !ruby/object:Gem::Dependency
   name: bundler
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '1.17'
+        version: '2.3'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '1.17'
+        version: '2.3'
 - !ruby/object:Gem::Dependency
   name: rake
   requirement: !ruby/object:Gem::Requirement
@@ -68,14 +68,16 @@ dependencies:
         version: '5.0'
 description: 'LucaSalary calculation module for Japan
 
-'
+  '
 email:
 - co.chuma@gmail.com
-executables: []
+executables:
+- luca-salary-jp
 extensions: []
 extra_rdoc_files: []
 files:
 - LICENSE
+- exe/luca-salary-jp
 - lib/luca_salary/dict/code.tsv
 - lib/luca_salary/jp-national-tax/.git
 - lib/luca_salary/jp-national-tax/.gitignore
@@ -85,6 +87,7 @@ files:
 - 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-salary-jp
 licenses:
 - GPL
@@ -100,14 +103,14 @@ required_ruby_version: !ruby/object:Gem::Requirement
   requirements:
   - - ">="
     - !ruby/object:Gem::Version
-      version: 2.6.0
+      version: 3.0.0
 required_rubygems_version: !ruby/object:Gem::Requirement
   requirements:
   - - ">="
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubygems_version: 3.1.2
+rubygems_version: 3.4.1
 signing_key: 
 specification_version: 4
 summary: LucaSalary calculation molule for Japan