@k2works/claude-code-booster 3.2.1 → 3.3.0

package/lib/assets/docs/article/practical-database-design/part4/chapter25.md

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+# 第25章：購買管理の設計
+
+本章では、MRP で生成された購買オーダを実際の発注に変換し、入荷・検収までの一連の購買業務を設計します。
+
+---
+
+## 25.1 発注業務の DB 設計
+
+発注業務は、購買オーダを基に取引先への発注を行い、納期管理を行う業務です。
+
+### 発注業務の流れ
+
+```plantuml
+@startuml
+
+title 発注から検収までの業務フロー
+
+|生産管理部|
+start
+:オーダ情報;
+
+|購買部|
+:発注;
+fork
+:検査表;
+fork again
+:現品票;
+fork again
+:受領書;
+fork again
+:納品書;
+fork again
+:注文書;
+fork end
+
+|仕入先|
+fork
+:検査表;
+fork again
+:現品票;
+fork again
+:受領書;
+fork again
+:納品書;
+fork again
+:注文書;
+fork end
+:材料;
+
+|資材倉庫|
+fork
+:現品表;
+fork again
+:材料;
+fork end
+
+|品質管理部|
+fork
+:現品表;
+fork again
+:材料;
+fork again
+:検査表;
+fork end
+
+|購買部|
+:検収;
+
+|品質管理部|
+:受入検査;
+if (不良品) then
+  |仕入先|
+  :材料;
+  |購買部|
+  :検収返品;
+  |仕入先|
+  :返品通知;
+else (合格品)
+  |資材倉庫|
+  fork
+  :現品表;
+  fork again
+  :材料;
+  fork end
+endif
+stop
+
+@enduml
+```
+
+### 発注業務のデータ関連
+
+発注業務では、オーダ情報を基に発注データを生成し、単価マスタを参照して発注金額を計算します。
+
+```plantuml
+@startuml
+
+title 発注業務のデータ関連図
+
+database "場所マスタ" as location
+database "オーダ情報" as order
+database "単価マスタ" as price
+
+rectangle "購買計画作成" as plan
+
+database "購買計画" as purchasePlan
+
+rectangle "発注" as po
+
+database "発注情報" as poData
+
+location --> plan
+order --> plan
+price --> plan
+plan --> purchasePlan
+purchasePlan --> po
+po --> poData
+
+@enduml
+```
+
+### 発注関連のスキーマ設計
+
+発注業務で使用するテーブルを定義します。
+
+#### テーブル構造
+
+| テーブル名 | 説明 |
+|-----------|------|
+| 単価マスタ | 品目・取引先ごとの単価情報を管理 |
+| 発注データ | 発注ヘッダ情報（発注番号、取引先、ステータス等） |
+| 発注明細データ | 発注明細情報（品目、数量、単価、金額等） |
+| 諸口品目情報 | マスタに登録されていない臨時品目の情報 |
+
+#### 発注ステータスの状態遷移
+
+```plantuml
+@startuml
+
+title 発注ステータスの状態遷移
+
+[*] --> 作成中 : 発注作成
+作成中 --> 発注済 : 発注確定
+作成中 --> 取消 : 取消
+発注済 --> 一部入荷 : 分割入荷
+発注済 --> 入荷完了 : 全数入荷
+一部入荷 --> 入荷完了 : 残数入荷
+入荷完了 --> 検収完了 : 検収処理
+検収完了 --> [*]
+取消 --> [*]
+
+@enduml
+```
+
+<details>
+<summary>DDL: 発注関連テーブル</summary>
+
+```sql
+-- V009__create_purchasing_tables.sql
+
+-- 発注ステータス
+CREATE TYPE 発注ステータス AS ENUM ('作成中', '発注済', '一部入荷', '入荷完了', '検収完了', '取消');
+
+-- 入荷受入区分
+CREATE TYPE 入荷受入区分 AS ENUM ('通常入荷', '分割入荷', '返品入荷');
+
+-- 単価マスタ
+CREATE TABLE "単価マスタ" (
+    "ID" SERIAL PRIMARY KEY,
+    "品目コード" VARCHAR(20) NOT NULL,
+    "取引先コード" VARCHAR(20) NOT NULL,
+    "ロット単位数" DECIMAL(15, 2) DEFAULT 1 NOT NULL,
+    "使用開始日" DATE NOT NULL,
+    "使用停止日" DATE,
+    "単価" DECIMAL(15, 2) NOT NULL,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_単価マスタ_品目"
+        FOREIGN KEY ("品目コード") REFERENCES "品目マスタ"("品目コード"),
+    CONSTRAINT "fk_単価マスタ_取引先"
+        FOREIGN KEY ("取引先コード") REFERENCES "取引先マスタ"("取引先コード"),
+    UNIQUE ("品目コード", "取引先コード", "ロット単位数", "使用開始日")
+);
+
+-- 発注データ
+CREATE TABLE "発注データ" (
+    "ID" SERIAL PRIMARY KEY,
+    "発注番号" VARCHAR(20) UNIQUE NOT NULL,
+    "発注日" DATE NOT NULL,
+    "取引先コード" VARCHAR(20) NOT NULL,
+    "発注担当者コード" VARCHAR(20),
+    "発注部門コード" VARCHAR(20),
+    "ステータス" 発注ステータス DEFAULT '作成中' NOT NULL,
+    "備考" TEXT,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_発注データ_取引先"
+        FOREIGN KEY ("取引先コード") REFERENCES "取引先マスタ"("取引先コード")
+);
+
+-- 発注明細データ
+CREATE TABLE "発注明細データ" (
+    "ID" SERIAL PRIMARY KEY,
+    "発注番号" VARCHAR(20) NOT NULL,
+    "発注行番号" INTEGER NOT NULL,
+    "オーダNO" VARCHAR(20),
+    "納入場所コード" VARCHAR(20),
+    "品目コード" VARCHAR(20) NOT NULL,
+    "諸口品目区分" BOOLEAN DEFAULT FALSE NOT NULL,
+    "受入予定日" DATE NOT NULL,
+    "回答納期" DATE,
+    "発注単価" DECIMAL(15, 2) NOT NULL,
+    "発注数量" DECIMAL(15, 2) NOT NULL,
+    "入荷済数量" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "検査済数量" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "検収済数量" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "発注金額" DECIMAL(15, 2) NOT NULL,
+    "消費税金額" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "完了フラグ" BOOLEAN DEFAULT FALSE NOT NULL,
+    "明細備考" TEXT,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_発注明細_発注"
+        FOREIGN KEY ("発注番号") REFERENCES "発注データ"("発注番号"),
+    CONSTRAINT "fk_発注明細_品目"
+        FOREIGN KEY ("品目コード") REFERENCES "品目マスタ"("品目コード"),
+    UNIQUE ("発注番号", "発注行番号")
+);
+
+-- 諸口品目情報（マスタに登録されていない臨時品目）
+CREATE TABLE "諸口品目情報" (
+    "ID" SERIAL PRIMARY KEY,
+    "発注番号" VARCHAR(20) NOT NULL,
+    "発注行番号" INTEGER NOT NULL,
+    "品目コード" VARCHAR(20) NOT NULL,
+    "品名" VARCHAR(100) NOT NULL,
+    "規格" VARCHAR(100),
+    "図番メーカー" VARCHAR(100),
+    "版数" VARCHAR(20),
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    UNIQUE ("発注番号", "発注行番号", "品目コード")
+);
+
+-- インデックス
+CREATE INDEX "idx_発注データ_取引先コード" ON "発注データ"("取引先コード");
+CREATE INDEX "idx_発注データ_発注日" ON "発注データ"("発注日");
+CREATE INDEX "idx_発注明細_発注番号" ON "発注明細データ"("発注番号");
+CREATE INDEX "idx_発注明細_品目コード" ON "発注明細データ"("品目コード");
+CREATE INDEX "idx_単価マスタ_品目取引先" ON "単価マスタ"("品目コード", "取引先コード");
+```
+
+</details>
+
+### オーダ情報・場所マスタ・単価マスタとの連携
+
+発注データは以下のマスタ情報と連携します。
+
+```plantuml
+@startuml
+
+title 発注データとマスタの関連
+
+entity "発注データ" as po {
+  * 発注番号 [PK]
+  --
+  取引先コード [FK]
+  発注日
+  ステータス
+}
+
+entity "発注明細データ" as pod {
+  * 発注番号 [PK,FK]
+  * 発注行番号 [PK]
+  --
+  オーダNO [FK]
+  品目コード [FK]
+  納入場所コード [FK]
+  発注数量
+  発注単価
+}
+
+entity "オーダ情報" as order {
+  * オーダNO [PK]
+  --
+  品目コード
+  所要数量
+  所要日
+}
+
+entity "単価マスタ" as price {
+  * ID [PK]
+  --
+  品目コード [FK]
+  取引先コード [FK]
+  単価
+  使用開始日
+  使用停止日
+}
+
+entity "場所マスタ" as location {
+  * 場所コード [PK]
+  --
+  場所名
+}
+
+entity "取引先マスタ" as supplier {
+  * 取引先コード [PK]
+  --
+  取引先名
+}
+
+po ||--o{ pod : contains
+po }o--|| supplier : 発注先
+pod }o--o| order : 紐付け
+pod }o--|| price : 単価参照
+pod }o--o| location : 納入先
+
+@enduml
+```
+
+### 諸口品目の扱い
+
+マスタに登録されていない臨時品目（諸口品目）を発注する場合、発注明細データの「諸口品目区分」を `TRUE` に設定し、諸口品目情報テーブルに品目の詳細情報を登録します。
+
+```plantuml
+@startuml
+
+title 諸口品目の関連
+
+entity "発注明細データ" as pod {
+  * 発注番号 [PK]
+  * 発注行番号 [PK]
+  --
+  品目コード
+  諸口品目区分
+}
+
+entity "諸口品目情報" as misc {
+  * ID [PK]
+  --
+  発注番号 [FK]
+  発注行番号 [FK]
+  品目コード
+  品名
+  規格
+  図番メーカー
+  版数
+}
+
+pod ||--o| misc : 諸口品目の場合
+
+note right of misc
+  品目マスタに登録されていない
+  臨時品目の情報を保持
+end note
+
+@enduml
+```
+
+### 納期管理・分納対応
+
+発注明細には「受入予定日」と「回答納期」の 2 つの日付を持ちます。
+
+| フィールド | 説明 |
+|-----------|------|
+| 受入予定日 | 発注時に指定した希望納期 |
+| 回答納期 | 仕入先から回答された実際の納期 |
+
+分納（分割納品）に対応するため、発注明細ごとに「入荷済数量」「検査済数量」「検収済数量」を管理します。
+
+### Java エンティティの定義
+
+<details>
+<summary>発注ステータス Enum</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/PurchaseOrderStatus.java
+package com.example.pms.domain.model.purchase;
+
+import lombok.Getter;
+import lombok.RequiredArgsConstructor;
+
+@Getter
+@RequiredArgsConstructor
+public enum PurchaseOrderStatus {
+    CREATING("作成中"),
+    ORDERED("発注済"),
+    PARTIALLY_RECEIVED("一部入荷"),
+    RECEIVED("入荷完了"),
+    ACCEPTED("検収完了"),
+    CANCELLED("取消");
+
+    private final String displayName;
+
+    public static PurchaseOrderStatus fromDisplayName(String displayName) {
+        for (PurchaseOrderStatus status : values()) {
+            if (status.displayName.equals(displayName)) {
+                return status;
+            }
+        }
+        throw new IllegalArgumentException("不正な発注ステータス: " + displayName);
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>入荷受入区分 Enum</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/ReceivingType.java
+package com.example.pms.domain.model.purchase;
+
+import lombok.Getter;
+import lombok.RequiredArgsConstructor;
+
+@Getter
+@RequiredArgsConstructor
+public enum ReceivingType {
+    NORMAL("通常入荷"),
+    SPLIT("分割入荷"),
+    RETURN("返品入荷");
+
+    private final String displayName;
+
+    public static ReceivingType fromDisplayName(String displayName) {
+        for (ReceivingType type : values()) {
+            if (type.displayName.equals(displayName)) {
+                return type;
+            }
+        }
+        throw new IllegalArgumentException("不正な入荷受入区分: " + displayName);
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>単価マスタエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/UnitPrice.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.item.Item;
+import com.example.pms.domain.model.supplier.Supplier;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class UnitPrice {
+    private Integer id;
+    private String itemCode;
+    private String supplierCode;
+    private BigDecimal lotUnitQuantity;
+    private LocalDate effectiveFrom;
+    private LocalDate effectiveTo;
+    private BigDecimal unitPrice;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private Item item;
+    private Supplier supplier;
+}
+```
+
+</details>
+
+<details>
+<summary>発注データエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/PurchaseOrder.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.supplier.Supplier;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class PurchaseOrder {
+    private Integer id;
+    private String purchaseOrderNumber;
+    private LocalDate orderDate;
+    private String supplierCode;
+    private String ordererCode;
+    private String departmentCode;
+    private PurchaseOrderStatus status;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private Supplier supplier;
+    private List<PurchaseOrderDetail> details;
+}
+```
+
+</details>
+
+<details>
+<summary>発注明細データエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/PurchaseOrderDetail.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.item.Item;
+import com.example.pms.domain.model.plan.Order;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class PurchaseOrderDetail {
+    private Integer id;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private String orderNumber;
+    private String deliveryLocationCode;
+    private String itemCode;
+    private Boolean miscellaneousItemFlag;
+    private LocalDate expectedReceivingDate;
+    private LocalDate confirmedDeliveryDate;
+    private BigDecimal orderUnitPrice;
+    private BigDecimal orderQuantity;
+    private BigDecimal receivedQuantity;
+    private BigDecimal inspectedQuantity;
+    private BigDecimal acceptedQuantity;
+    private BigDecimal orderAmount;
+    private BigDecimal taxAmount;
+    private Boolean completedFlag;
+    private String detailRemarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private PurchaseOrder purchaseOrder;
+    private Item item;
+    private Order order;
+    private MiscellaneousItem miscellaneousItem;
+    private List<Receiving> receivings;
+    private List<Acceptance> acceptances;
+}
+```
+
+</details>
+
+<details>
+<summary>諸口品目情報エンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/MiscellaneousItem.java
+package com.example.pms.domain.model.purchase;
+
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.time.LocalDateTime;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class MiscellaneousItem {
+    private Integer id;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private String itemCode;
+    private String itemName;
+    private String specification;
+    private String manufacturerDrawingNumber;
+    private String revision;
+    private LocalDateTime createdAt;
+    private LocalDateTime updatedAt;
+}
+```
+
+</details>
+
+### TypeHandler の実装
+
+PostgreSQL の日本語 ENUM 型と Java の英語 Enum を相互変換するために TypeHandler を実装します。
+
+<details>
+<summary>PurchaseOrderStatusTypeHandler</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/typehandler/PurchaseOrderStatusTypeHandler.java
+package com.example.pms.infrastructure.out.persistence.typehandler;
+
+import com.example.pms.domain.model.purchase.PurchaseOrderStatus;
+import org.apache.ibatis.type.BaseTypeHandler;
+import org.apache.ibatis.type.JdbcType;
+import org.apache.ibatis.type.MappedTypes;
+
+import java.sql.CallableStatement;
+import java.sql.PreparedStatement;
+import java.sql.ResultSet;
+import java.sql.SQLException;
+
+@MappedTypes(PurchaseOrderStatus.class)
+public class PurchaseOrderStatusTypeHandler extends BaseTypeHandler<PurchaseOrderStatus> {
+
+    @Override
+    public void setNonNullParameter(PreparedStatement ps, int i, PurchaseOrderStatus parameter, JdbcType jdbcType)
+            throws SQLException {
+        ps.setString(i, parameter.getDisplayName());
+    }
+
+    @Override
+    public PurchaseOrderStatus getNullableResult(ResultSet rs, String columnName) throws SQLException {
+        String value = rs.getString(columnName);
+        return value == null ? null : PurchaseOrderStatus.fromDisplayName(value);
+    }
+
+    @Override
+    public PurchaseOrderStatus getNullableResult(ResultSet rs, int columnIndex) throws SQLException {
+        String value = rs.getString(columnIndex);
+        return value == null ? null : PurchaseOrderStatus.fromDisplayName(value);
+    }
+
+    @Override
+    public PurchaseOrderStatus getNullableResult(CallableStatement cs, int columnIndex) throws SQLException {
+        String value = cs.getString(columnIndex);
+        return value == null ? null : PurchaseOrderStatus.fromDisplayName(value);
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>ReceivingTypeTypeHandler</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/typehandler/ReceivingTypeTypeHandler.java
+package com.example.pms.infrastructure.out.persistence.typehandler;
+
+import com.example.pms.domain.model.purchase.ReceivingType;
+import org.apache.ibatis.type.BaseTypeHandler;
+import org.apache.ibatis.type.JdbcType;
+import org.apache.ibatis.type.MappedTypes;
+
+import java.sql.CallableStatement;
+import java.sql.PreparedStatement;
+import java.sql.ResultSet;
+import java.sql.SQLException;
+
+@MappedTypes(ReceivingType.class)
+public class ReceivingTypeTypeHandler extends BaseTypeHandler<ReceivingType> {
+
+    @Override
+    public void setNonNullParameter(PreparedStatement ps, int i, ReceivingType parameter, JdbcType jdbcType)
+            throws SQLException {
+        ps.setString(i, parameter.getDisplayName());
+    }
+
+    @Override
+    public ReceivingType getNullableResult(ResultSet rs, String columnName) throws SQLException {
+        String value = rs.getString(columnName);
+        return value == null ? null : ReceivingType.fromDisplayName(value);
+    }
+
+    @Override
+    public ReceivingType getNullableResult(ResultSet rs, int columnIndex) throws SQLException {
+        String value = rs.getString(columnIndex);
+        return value == null ? null : ReceivingType.fromDisplayName(value);
+    }
+
+    @Override
+    public ReceivingType getNullableResult(CallableStatement cs, int columnIndex) throws SQLException {
+        String value = cs.getString(columnIndex);
+        return value == null ? null : ReceivingType.fromDisplayName(value);
+    }
+}
+```
+
+</details>
+
+### MyBatis Mapper XML
+
+<details>
+<summary>UnitPriceMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/UnitPriceMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.UnitPriceMapper">
+
+    <resultMap id="UnitPriceResultMap" type="com.example.pms.domain.model.purchase.UnitPrice">
+        <id property="id" column="ID"/>
+        <result property="itemCode" column="品目コード"/>
+        <result property="supplierCode" column="取引先コード"/>
+        <result property="lotUnitQuantity" column="ロット単位数"/>
+        <result property="effectiveFrom" column="使用開始日"/>
+        <result property="effectiveTo" column="使用停止日"/>
+        <result property="unitPrice" column="単価"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <insert id="insert" useGeneratedKeys="true" keyProperty="id" keyColumn="ID">
+        INSERT INTO "単価マスタ" (
+            "品目コード", "取引先コード", "ロット単位数", "使用開始日",
+            "使用停止日", "単価", "作成者"
+        ) VALUES (
+            #{itemCode},
+            #{supplierCode},
+            #{lotUnitQuantity},
+            #{effectiveFrom},
+            #{effectiveTo},
+            #{unitPrice},
+            #{createdBy}
+        )
+    </insert>
+
+    <select id="findEffectiveUnitPrice" resultMap="UnitPriceResultMap">
+        SELECT * FROM "単価マスタ"
+        WHERE "品目コード" = #{itemCode}
+          AND "取引先コード" = #{supplierCode}
+          AND "使用開始日" &lt;= #{date}
+          AND ("使用停止日" IS NULL OR "使用停止日" &gt;= #{date})
+        ORDER BY "使用開始日" DESC
+        LIMIT 1
+    </select>
+
+    <delete id="deleteAll">
+        DELETE FROM "単価マスタ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+<details>
+<summary>PurchaseOrderMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/PurchaseOrderMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.PurchaseOrderMapper">
+
+    <resultMap id="PurchaseOrderResultMap" type="com.example.pms.domain.model.purchase.PurchaseOrder">
+        <id property="id" column="ID"/>
+        <result property="purchaseOrderNumber" column="発注番号"/>
+        <result property="orderDate" column="発注日"/>
+        <result property="supplierCode" column="取引先コード"/>
+        <result property="ordererCode" column="発注担当者コード"/>
+        <result property="departmentCode" column="発注部門コード"/>
+        <result property="status" column="ステータス"
+                typeHandler="com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler"/>
+        <result property="remarks" column="備考"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <!-- PostgreSQL用 INSERT -->
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.PurchaseOrder"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID" databaseId="postgresql">
+        INSERT INTO "発注データ" (
+            "発注番号", "発注日", "取引先コード", "発注担当者コード", "発注部門コード",
+            "ステータス", "備考", "作成者", "更新者"
+        ) VALUES (
+            #{purchaseOrderNumber},
+            #{orderDate},
+            #{supplierCode},
+            #{ordererCode},
+            #{departmentCode},
+            #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler}::発注ステータス,
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <!-- H2用 INSERT -->
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.PurchaseOrder"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID" databaseId="h2">
+        INSERT INTO "発注データ" (
+            "発注番号", "発注日", "取引先コード", "発注担当者コード", "発注部門コード",
+            "ステータス", "備考", "作成者", "更新者"
+        ) VALUES (
+            #{purchaseOrderNumber},
+            #{orderDate},
+            #{supplierCode},
+            #{ordererCode},
+            #{departmentCode},
+            #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler},
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <select id="findById" resultMap="PurchaseOrderResultMap">
+        SELECT * FROM "発注データ" WHERE "ID" = #{id}
+    </select>
+
+    <select id="findByPurchaseOrderNumber" resultMap="PurchaseOrderResultMap">
+        SELECT * FROM "発注データ" WHERE "発注番号" = #{purchaseOrderNumber}
+    </select>
+
+    <select id="findBySupplierCode" resultMap="PurchaseOrderResultMap">
+        SELECT * FROM "発注データ" WHERE "取引先コード" = #{supplierCode} ORDER BY "発注日" DESC
+    </select>
+
+    <!-- PostgreSQL用 findByStatus -->
+    <select id="findByStatus" resultMap="PurchaseOrderResultMap" databaseId="postgresql">
+        SELECT * FROM "発注データ" WHERE "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler}::発注ステータス ORDER BY "発注日" DESC
+    </select>
+
+    <!-- H2用 findByStatus -->
+    <select id="findByStatus" resultMap="PurchaseOrderResultMap" databaseId="h2">
+        SELECT * FROM "発注データ" WHERE "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler} ORDER BY "発注日" DESC
+    </select>
+
+    <select id="findAll" resultMap="PurchaseOrderResultMap">
+        SELECT * FROM "発注データ" ORDER BY "発注日" DESC
+    </select>
+
+    <!-- PostgreSQL用 updateStatus -->
+    <update id="updateStatus" databaseId="postgresql">
+        UPDATE "発注データ"
+        SET "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler}::発注ステータス,
+            "更新日時" = CURRENT_TIMESTAMP
+        WHERE "ID" = #{id}
+    </update>
+
+    <!-- H2用 updateStatus -->
+    <update id="updateStatus" databaseId="h2">
+        UPDATE "発注データ"
+        SET "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler},
+            "更新日時" = CURRENT_TIMESTAMP
+        WHERE "ID" = #{id}
+    </update>
+
+    <!-- PostgreSQL用 DELETE -->
+    <delete id="deleteAll" databaseId="postgresql">
+        TRUNCATE TABLE "発注データ" CASCADE
+    </delete>
+
+    <!-- H2用 DELETE -->
+    <delete id="deleteAll" databaseId="h2">
+        DELETE FROM "発注データ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+<details>
+<summary>PurchaseOrderDetailMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/PurchaseOrderDetailMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.PurchaseOrderDetailMapper">
+
+    <resultMap id="PurchaseOrderDetailResultMap" type="com.example.pms.domain.model.purchase.PurchaseOrderDetail">
+        <id property="id" column="ID"/>
+        <result property="purchaseOrderNumber" column="発注番号"/>
+        <result property="lineNumber" column="発注行番号"/>
+        <result property="orderNumber" column="オーダNO"/>
+        <result property="deliveryLocationCode" column="納入場所コード"/>
+        <result property="itemCode" column="品目コード"/>
+        <result property="miscellaneousItemFlag" column="諸口品目区分"/>
+        <result property="expectedReceivingDate" column="受入予定日"/>
+        <result property="confirmedDeliveryDate" column="回答納期"/>
+        <result property="orderUnitPrice" column="発注単価"/>
+        <result property="orderQuantity" column="発注数量"/>
+        <result property="receivedQuantity" column="入荷済数量"/>
+        <result property="inspectedQuantity" column="検査済数量"/>
+        <result property="acceptedQuantity" column="検収済数量"/>
+        <result property="orderAmount" column="発注金額"/>
+        <result property="taxAmount" column="消費税金額"/>
+        <result property="completedFlag" column="完了フラグ"/>
+        <result property="detailRemarks" column="明細備考"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <insert id="insert" useGeneratedKeys="true" keyProperty="id" keyColumn="ID">
+        INSERT INTO "発注明細データ" (
+            "発注番号", "発注行番号", "オーダNO", "納入場所コード", "品目コード",
+            "諸口品目区分", "受入予定日", "回答納期", "発注単価", "発注数量",
+            "発注金額", "消費税金額", "作成者"
+        ) VALUES (
+            #{purchaseOrderNumber},
+            #{lineNumber},
+            #{orderNumber},
+            #{deliveryLocationCode},
+            #{itemCode},
+            #{miscellaneousItemFlag},
+            #{expectedReceivingDate},
+            #{confirmedDeliveryDate},
+            #{orderUnitPrice},
+            #{orderQuantity},
+            #{orderAmount},
+            #{taxAmount},
+            #{createdBy}
+        )
+    </insert>
+
+    <select id="findByPurchaseOrderNumber" resultMap="PurchaseOrderDetailResultMap">
+        SELECT * FROM "発注明細データ"
+        WHERE "発注番号" = #{purchaseOrderNumber}
+        ORDER BY "発注行番号"
+    </select>
+
+    <select id="findByPurchaseOrderNumberAndLineNumber" resultMap="PurchaseOrderDetailResultMap">
+        SELECT * FROM "発注明細データ"
+        WHERE "発注番号" = #{purchaseOrderNumber} AND "発注行番号" = #{lineNumber}
+    </select>
+
+    <update id="updateReceivedQuantity">
+        UPDATE "発注明細データ"
+        SET "入荷済数量" = #{receivedQuantity}, "更新日時" = CURRENT_TIMESTAMP
+        WHERE "発注番号" = #{purchaseOrderNumber} AND "発注行番号" = #{lineNumber}
+    </update>
+
+    <update id="updateAcceptedQuantity">
+        UPDATE "発注明細データ"
+        SET "検収済数量" = #{acceptedQuantity}, "更新日時" = CURRENT_TIMESTAMP
+        WHERE "発注番号" = #{purchaseOrderNumber} AND "発注行番号" = #{lineNumber}
+    </update>
+
+    <delete id="deleteAll">
+        DELETE FROM "発注明細データ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+### Mapper インターフェース
+
+<details>
+<summary>UnitPriceMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/UnitPriceMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.UnitPrice;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.time.LocalDate;
+
+@Mapper
+public interface UnitPriceMapper {
+    void insert(UnitPrice unitPrice);
+    UnitPrice findEffectiveUnitPrice(@Param("itemCode") String itemCode,
+                                     @Param("supplierCode") String supplierCode,
+                                     @Param("date") LocalDate date);
+    void deleteAll();
+}
+```
+
+</details>
+
+<details>
+<summary>PurchaseOrderMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/PurchaseOrderMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.PurchaseOrder;
+import com.example.pms.domain.model.purchase.PurchaseOrderStatus;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface PurchaseOrderMapper {
+    void insert(PurchaseOrder purchaseOrder);
+    PurchaseOrder findById(Integer id);
+    PurchaseOrder findByPurchaseOrderNumber(String purchaseOrderNumber);
+    List<PurchaseOrder> findBySupplierCode(String supplierCode);
+    List<PurchaseOrder> findByStatus(PurchaseOrderStatus status);
+    List<PurchaseOrder> findAll();
+    void updateStatus(@Param("id") Integer id, @Param("status") PurchaseOrderStatus status);
+    void deleteAll();
+}
+```
+
+</details>
+
+<details>
+<summary>PurchaseOrderDetailMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/PurchaseOrderDetailMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.PurchaseOrderDetail;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Mapper
+public interface PurchaseOrderDetailMapper {
+    void insert(PurchaseOrderDetail detail);
+    List<PurchaseOrderDetail> findByPurchaseOrderNumber(String purchaseOrderNumber);
+    PurchaseOrderDetail findByPurchaseOrderNumberAndLineNumber(
+            @Param("purchaseOrderNumber") String purchaseOrderNumber,
+            @Param("lineNumber") Integer lineNumber);
+    void updateReceivedQuantity(@Param("purchaseOrderNumber") String purchaseOrderNumber,
+                                @Param("lineNumber") Integer lineNumber,
+                                @Param("receivedQuantity") BigDecimal receivedQuantity);
+    void updateAcceptedQuantity(@Param("purchaseOrderNumber") String purchaseOrderNumber,
+                                @Param("lineNumber") Integer lineNumber,
+                                @Param("acceptedQuantity") BigDecimal acceptedQuantity);
+    void deleteAll();
+}
+```
+
+</details>
+
+### 発注サービスの実装
+
+<details>
+<summary>PurchaseOrderService</summary>
+
+```java
+// src/main/java/com/example/pms/application/service/PurchaseOrderService.java
+package com.example.pms.application.service;
+
+import com.example.pms.domain.model.purchase.*;
+import com.example.pms.infrastructure.out.persistence.mapper.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.ArrayList;
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class PurchaseOrderService {
+
+    private final PurchaseOrderMapper purchaseOrderMapper;
+    private final PurchaseOrderDetailMapper purchaseOrderDetailMapper;
+    private final UnitPriceMapper unitPriceMapper;
+
+    /**
+     * 発注番号を生成する
+     */
+    private String generatePurchaseOrderNumber(LocalDate orderDate) {
+        String prefix = "PO-" + orderDate.format(DateTimeFormatter.ofPattern("yyyyMM")) + "-";
+        String latestNumber = purchaseOrderMapper.findLatestPurchaseOrderNumber(prefix + "%");
+
+        int sequence = 1;
+        if (latestNumber != null) {
+            int currentSequence = Integer.parseInt(latestNumber.substring(latestNumber.length() - 4));
+            sequence = currentSequence + 1;
+        }
+
+        return prefix + String.format("%04d", sequence);
+    }
+
+    /**
+     * 発注を作成する
+     */
+    @Transactional
+    public PurchaseOrder createPurchaseOrder(PurchaseOrderCreateInput input) {
+        String purchaseOrderNumber = generatePurchaseOrderNumber(input.getOrderDate());
+        BigDecimal taxRate = input.getTaxRate() != null ? input.getTaxRate() : new BigDecimal("10");
+
+        // 発注ヘッダを作成
+        PurchaseOrder purchaseOrder = PurchaseOrder.builder()
+                .purchaseOrderNumber(purchaseOrderNumber)
+                .orderDate(input.getOrderDate())
+                .supplierCode(input.getSupplierCode())
+                .ordererCode(input.getOrdererCode())
+                .departmentCode(input.getDepartmentCode())
+                .status(PurchaseOrderStatus.CREATING)
+                .remarks(input.getRemarks())
+                .build();
+        purchaseOrderMapper.insert(purchaseOrder);
+
+        // 発注明細を作成
+        List<PurchaseOrderDetail> details = new ArrayList<>();
+        int lineNumber = 0;
+
+        for (PurchaseOrderDetailInput detailInput : input.getDetails()) {
+            lineNumber++;
+
+            // 単価を取得
+            UnitPrice unitPrice = unitPriceMapper.findEffectiveUnitPrice(
+                    detailInput.getItemCode(),
+                    input.getSupplierCode(),
+                    input.getOrderDate()
+            );
+
+            if (unitPrice == null) {
+                throw new IllegalArgumentException(
+                        "Unit price not found: " + detailInput.getItemCode() + " / " + input.getSupplierCode());
+            }
+
+            // 金額計算
+            BigDecimal orderAmount = unitPrice.getUnitPrice().multiply(detailInput.getOrderQuantity());
+            BigDecimal taxAmount = orderAmount.multiply(taxRate)
+                    .divide(new BigDecimal("100"), 0, RoundingMode.HALF_UP);
+
+            PurchaseOrderDetail detail = PurchaseOrderDetail.builder()
+                    .purchaseOrderNumber(purchaseOrderNumber)
+                    .lineNumber(lineNumber)
+                    .orderNumber(detailInput.getOrderNumber())
+                    .deliveryLocationCode(detailInput.getDeliveryLocationCode())
+                    .itemCode(detailInput.getItemCode())
+                    .miscellaneousItemFlag(false)
+                    .expectedReceivingDate(detailInput.getExpectedReceivingDate())
+                    .orderUnitPrice(unitPrice.getUnitPrice())
+                    .orderQuantity(detailInput.getOrderQuantity())
+                    .orderAmount(orderAmount)
+                    .taxAmount(taxAmount)
+                    .build();
+            purchaseOrderDetailMapper.insert(detail);
+
+            details.add(detail);
+        }
+
+        purchaseOrder.setDetails(details);
+        return purchaseOrder;
+    }
+
+    /**
+     * 発注を確定する
+     */
+    @Transactional
+    public PurchaseOrder confirmPurchaseOrder(String purchaseOrderNumber) {
+        PurchaseOrder purchaseOrder = purchaseOrderMapper.findByPurchaseOrderNumber(purchaseOrderNumber);
+
+        if (purchaseOrder == null) {
+            throw new IllegalArgumentException("Purchase order not found: " + purchaseOrderNumber);
+        }
+
+        if (purchaseOrder.getStatus() != PurchaseOrderStatus.CREATING) {
+            throw new IllegalStateException("Only creating purchase orders can be confirmed: " + purchaseOrderNumber);
+        }
+
+        purchaseOrderMapper.updateStatus(purchaseOrderNumber, PurchaseOrderStatus.ORDERED);
+        purchaseOrder.setStatus(PurchaseOrderStatus.ORDERED);
+        return purchaseOrder;
+    }
+
+    /**
+     * 発注を取消する
+     */
+    @Transactional
+    public PurchaseOrder cancelPurchaseOrder(String purchaseOrderNumber) {
+        PurchaseOrder purchaseOrder = purchaseOrderMapper.findByPurchaseOrderNumber(purchaseOrderNumber);
+
+        if (purchaseOrder == null) {
+            throw new IllegalArgumentException("Purchase order not found: " + purchaseOrderNumber);
+        }
+
+        List<PurchaseOrderDetail> details = purchaseOrderDetailMapper.findByPurchaseOrderNumber(purchaseOrderNumber);
+        boolean hasReceived = details.stream()
+                .anyMatch(d -> d.getReceivedQuantity() != null &&
+                        d.getReceivedQuantity().compareTo(BigDecimal.ZERO) > 0);
+
+        if (hasReceived) {
+            throw new IllegalStateException("Cannot cancel purchase order with received items: " + purchaseOrderNumber);
+        }
+
+        purchaseOrderMapper.updateStatus(purchaseOrderNumber, PurchaseOrderStatus.CANCELLED);
+        purchaseOrder.setStatus(PurchaseOrderStatus.CANCELLED);
+        return purchaseOrder;
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>入力 DTO クラス</summary>
+
+```java
+// src/main/java/com/example/pms/application/service/PurchaseOrderCreateInput.java
+package com.example.pms.application.service;
+
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.List;
+
+@Data
+@Builder
+public class PurchaseOrderCreateInput {
+    private String supplierCode;
+    private LocalDate orderDate;
+    private String ordererCode;
+    private String departmentCode;
+    private BigDecimal taxRate;
+    private String remarks;
+    private List<PurchaseOrderDetailInput> details;
+}
+```
+
+```java
+// src/main/java/com/example/pms/application/service/PurchaseOrderDetailInput.java
+package com.example.pms.application.service;
+
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+@Builder
+public class PurchaseOrderDetailInput {
+    private String itemCode;
+    private BigDecimal orderQuantity;
+    private LocalDate expectedReceivingDate;
+    private String orderNumber;
+    private String deliveryLocationCode;
+}
+```
+
+</details>
+
+### TDD: 発注データの登録テスト
+
+<details>
+<summary>PurchaseOrderServiceTest</summary>
+
+```java
+// src/test/java/com/example/pms/application/service/PurchaseOrderServiceTest.java
+package com.example.pms.application.service;
+
+import com.example.pms.domain.model.item.Item;
+import com.example.pms.domain.model.item.ItemCategory;
+import com.example.pms.domain.model.master.Supplier;
+import com.example.pms.domain.model.purchase.*;
+import com.example.pms.infrastructure.out.persistence.mapper.*;
+import org.junit.jupiter.api.*;
+import org.mybatis.spring.boot.test.autoconfigure.MybatisTest;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.jdbc.AutoConfigureTestDatabase;
+import org.springframework.context.annotation.Import;
+import org.springframework.test.context.DynamicPropertyRegistry;
+import org.springframework.test.context.DynamicPropertySource;
+import org.testcontainers.containers.PostgreSQLContainer;
+import org.testcontainers.junit.jupiter.Container;
+import org.testcontainers.junit.jupiter.Testcontainers;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.List;
+
+import static org.assertj.core.api.Assertions.*;
+
+@MybatisTest
+@AutoConfigureTestDatabase(replace = AutoConfigureTestDatabase.Replace.NONE)
+@Import(PurchaseOrderService.class)
+@Testcontainers
+@DisplayName("発注業務")
+class PurchaseOrderServiceTest {
+
+    @Container
+    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:15")
+            .withDatabaseName("testdb")
+            .withUsername("testuser")
+            .withPassword("testpass");
+
+    @DynamicPropertySource
+    static void configureProperties(DynamicPropertyRegistry registry) {
+        registry.add("spring.datasource.url", postgres::getJdbcUrl);
+        registry.add("spring.datasource.username", postgres::getUsername);
+        registry.add("spring.datasource.password", postgres::getPassword);
+    }
+
+    @Autowired
+    private PurchaseOrderService purchaseOrderService;
+
+    @Autowired
+    private PurchaseOrderMapper purchaseOrderMapper;
+
+    @Autowired
+    private PurchaseOrderDetailMapper purchaseOrderDetailMapper;
+
+    @Autowired
+    private ItemMapper itemMapper;
+
+    @Autowired
+    private SupplierMapper supplierMapper;
+
+    @Autowired
+    private UnitPriceMapper unitPriceMapper;
+
+    @BeforeEach
+    void setUp() {
+        purchaseOrderDetailMapper.deleteAll();
+        purchaseOrderMapper.deleteAll();
+        unitPriceMapper.deleteAll();
+        supplierMapper.deleteAll();
+        itemMapper.deleteAll();
+    }
+
+    @Nested
+    @DisplayName("発注データの作成")
+    class PurchaseOrderCreation {
+
+        @Test
+        @DisplayName("購買オーダから発注データを作成できる")
+        void canCreatePurchaseOrderFromOrder() {
+            // Arrange: マスタデータを準備
+            Supplier supplier = Supplier.builder()
+                    .supplierCode("SUP-001")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .supplierName("テスト仕入先株式会社")
+                    .supplierNameKana("テストシイレサキカブシキガイシャ")
+                    .build();
+            supplierMapper.insert(supplier);
+
+            Item item = Item.builder()
+                    .itemCode("MAT-001")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .itemName("材料A")
+                    .itemCategory(ItemCategory.MATERIAL)
+                    .build();
+            itemMapper.insert(item);
+
+            UnitPrice unitPrice = UnitPrice.builder()
+                    .itemCode("MAT-001")
+                    .supplierCode("SUP-001")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .unitPrice(new BigDecimal("1000"))
+                    .build();
+            unitPriceMapper.insert(unitPrice);
+
+            // Act: 発注を作成
+            PurchaseOrderCreateInput input = PurchaseOrderCreateInput.builder()
+                    .supplierCode("SUP-001")
+                    .orderDate(LocalDate.of(2025, 1, 15))
+                    .taxRate(new BigDecimal("10"))
+                    .details(List.of(
+                            PurchaseOrderDetailInput.builder()
+                                    .itemCode("MAT-001")
+                                    .orderQuantity(new BigDecimal("100"))
+                                    .expectedReceivingDate(LocalDate.of(2025, 1, 25))
+                                    .build()
+                    ))
+                    .build();
+
+            PurchaseOrder purchaseOrder = purchaseOrderService.createPurchaseOrder(input);
+
+            // Assert
+            assertThat(purchaseOrder).isNotNull();
+            assertThat(purchaseOrder.getPurchaseOrderNumber()).startsWith("PO-");
+            assertThat(purchaseOrder.getStatus()).isEqualTo(PurchaseOrderStatus.CREATING);
+            assertThat(purchaseOrder.getDetails()).hasSize(1);
+            assertThat(purchaseOrder.getDetails().get(0).getOrderQuantity())
+                    .isEqualByComparingTo(new BigDecimal("100"));
+            assertThat(purchaseOrder.getDetails().get(0).getOrderUnitPrice())
+                    .isEqualByComparingTo(new BigDecimal("1000"));
+            assertThat(purchaseOrder.getDetails().get(0).getOrderAmount())
+                    .isEqualByComparingTo(new BigDecimal("100000"));
+        }
+
+        @Test
+        @DisplayName("発注を発注済ステータスに変更できる")
+        void canConfirmPurchaseOrder() {
+            // Arrange: 発注データを準備
+            Supplier supplier = Supplier.builder()
+                    .supplierCode("SUP-003")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .supplierName("ステータス確認用仕入先")
+                    .build();
+            supplierMapper.insert(supplier);
+
+            Item item = Item.builder()
+                    .itemCode("MAT-004")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .itemName("材料D")
+                    .itemCategory(ItemCategory.MATERIAL)
+                    .build();
+            itemMapper.insert(item);
+
+            unitPriceMapper.insert(UnitPrice.builder()
+                    .itemCode("MAT-004")
+                    .supplierCode("SUP-003")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .unitPrice(new BigDecimal("2000"))
+                    .build());
+
+            PurchaseOrderCreateInput input = PurchaseOrderCreateInput.builder()
+                    .supplierCode("SUP-003")
+                    .orderDate(LocalDate.of(2025, 1, 15))
+                    .details(List.of(
+                            PurchaseOrderDetailInput.builder()
+                                    .itemCode("MAT-004")
+                                    .orderQuantity(new BigDecimal("10"))
+                                    .expectedReceivingDate(LocalDate.of(2025, 1, 25))
+                                    .build()
+                    ))
+                    .build();
+
+            PurchaseOrder purchaseOrder = purchaseOrderService.createPurchaseOrder(input);
+
+            // Act: 発注確定
+            PurchaseOrder confirmedOrder = purchaseOrderService.confirmPurchaseOrder(
+                    purchaseOrder.getPurchaseOrderNumber());
+
+            // Assert
+            assertThat(confirmedOrder.getStatus()).isEqualTo(PurchaseOrderStatus.ORDERED);
+        }
+    }
+
+    @Nested
+    @DisplayName("消費税計算")
+    class TaxCalculation {
+
+        @Test
+        @DisplayName("消費税額が正しく計算される")
+        void calculatesTaxCorrectly() {
+            // Arrange
+            Supplier supplier = Supplier.builder()
+                    .supplierCode("SUP-004")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .supplierName("消費税確認用仕入先")
+                    .build();
+            supplierMapper.insert(supplier);
+
+            Item item = Item.builder()
+                    .itemCode("MAT-005")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .itemName("材料E")
+                    .itemCategory(ItemCategory.MATERIAL)
+                    .build();
+            itemMapper.insert(item);
+
+            unitPriceMapper.insert(UnitPrice.builder()
+                    .itemCode("MAT-005")
+                    .supplierCode("SUP-004")
+                    .effectiveFrom(LocalDate.of(2025, 1, 1))
+                    .unitPrice(new BigDecimal("1000"))
+                    .build());
+
+            // Act
+            PurchaseOrderCreateInput input = PurchaseOrderCreateInput.builder()
+                    .supplierCode("SUP-004")
+                    .orderDate(LocalDate.of(2025, 1, 15))
+                    .taxRate(new BigDecimal("10"))
+                    .details(List.of(
+                            PurchaseOrderDetailInput.builder()
+                                    .itemCode("MAT-005")
+                                    .orderQuantity(new BigDecimal("100"))
+                                    .expectedReceivingDate(LocalDate.of(2025, 1, 25))
+                                    .build()
+                    ))
+                    .build();
+
+            PurchaseOrder purchaseOrder = purchaseOrderService.createPurchaseOrder(input);
+
+            // Assert: 100 × 1000 = 100,000円、消費税 10,000円
+            assertThat(purchaseOrder.getDetails().get(0).getOrderAmount())
+                    .isEqualByComparingTo(new BigDecimal("100000"));
+            assertThat(purchaseOrder.getDetails().get(0).getTaxAmount())
+                    .isEqualByComparingTo(new BigDecimal("10000"));
+        }
+    }
+}
+```
+
+</details>
+
+---
+
+## 25.2 入荷・検収業務の DB 設計
+
+入荷・検収業務は、発注した品目が納品された後の一連の処理を管理します。
+
+### 入荷・受入業務の流れ
+
+```plantuml
+@startuml
+
+title 入荷から検収までの流れ
+
+start
+
+:発注明細;
+
+:入荷受付;
+note right
+・納品書と現品の確認
+・入荷数量の記録
+end note
+
+:受入検査;
+note right
+・品質検査の実施
+・良品/不良品の判定
+end note
+
+if (検査結果) then (合格)
+  :検収処理;
+  note right
+  ・検収数量の確定
+  ・仕入計上
+  end note
+
+  :在庫計上;
+else (不合格)
+  :検収返品;
+  note right
+  ・返品処理
+  ・仕入先への通知
+  end note
+endif
+
+stop
+
+@enduml
+```
+
+### 入荷・検収関連のスキーマ設計
+
+#### テーブル構造
+
+| テーブル名 | 説明 |
+|-----------|------|
+| 入荷受入データ | 入荷情報（入荷番号、数量、担当者等） |
+| 欠点マスタ | 不良品の欠点コード・内容 |
+| 受入検査データ | 受入検査情報（良品数、不良品数等） |
+| 検収データ | 検収情報（検収数、検収金額等） |
+
+#### データの関連
+
+```plantuml
+@startuml
+
+title 入荷・検収データの関連
+
+entity "発注明細データ" as pod {
+  * 発注番号 [PK]
+  * 発注行番号 [PK]
+  --
+  発注数量
+  入荷済数量
+  検収済数量
+}
+
+entity "入荷受入データ" as rcv {
+  * 入荷番号 [PK]
+  --
+  発注番号 [FK]
+  発注行番号 [FK]
+  入荷日
+  入荷数量
+  入荷受入区分
+}
+
+entity "受入検査データ" as ins {
+  * 受入検査番号 [PK]
+  --
+  入荷番号 [FK]
+  受入検査日
+  良品数
+  不良品数
+}
+
+entity "検収データ" as acc {
+  * 検収番号 [PK]
+  --
+  受入検査番号 [FK]
+  発注番号 [FK]
+  発注行番号 [FK]
+  検収日
+  検収数
+  検収金額
+}
+
+pod ||--o{ rcv : 入荷
+rcv ||--o{ ins : 検査
+ins ||--o{ acc : 検収
+pod ||--o{ acc : 検収
+
+@enduml
+```
+
+<details>
+<summary>DDL: 入荷・検収関連テーブル</summary>
+
+```sql
+-- V010__create_receiving_tables.sql
+
+-- 入荷受入データ
+CREATE TABLE "入荷受入データ" (
+    "ID" SERIAL PRIMARY KEY,
+    "入荷番号" VARCHAR(20) UNIQUE NOT NULL,
+    "発注番号" VARCHAR(20) NOT NULL,
+    "発注行番号" INTEGER NOT NULL,
+    "入荷日" DATE NOT NULL,
+    "入荷担当者コード" VARCHAR(20),
+    "入荷受入区分" 入荷受入区分 DEFAULT '通常入荷' NOT NULL,
+    "品目コード" VARCHAR(20) NOT NULL,
+    "諸口品目区分" BOOLEAN DEFAULT FALSE NOT NULL,
+    "入荷数量" DECIMAL(15, 2) NOT NULL,
+    "入荷備考" TEXT,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_入荷受入_発注明細"
+        FOREIGN KEY ("発注番号", "発注行番号") REFERENCES "発注明細データ"("発注番号", "発注行番号"),
+    CONSTRAINT "fk_入荷受入_品目"
+        FOREIGN KEY ("品目コード") REFERENCES "品目マスタ"("品目コード")
+);
+
+-- 欠点マスタ
+CREATE TABLE "欠点マスタ" (
+    "ID" SERIAL PRIMARY KEY,
+    "欠点コード" VARCHAR(20) UNIQUE NOT NULL,
+    "欠点内容" VARCHAR(200) NOT NULL,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50)
+);
+
+-- 受入検査データ
+CREATE TABLE "受入検査データ" (
+    "ID" SERIAL PRIMARY KEY,
+    "受入検査番号" VARCHAR(20) UNIQUE NOT NULL,
+    "入荷番号" VARCHAR(20) NOT NULL,
+    "発注番号" VARCHAR(20) NOT NULL,
+    "発注行番号" INTEGER NOT NULL,
+    "受入検査日" DATE NOT NULL,
+    "受入検査担当者コード" VARCHAR(20),
+    "品目コード" VARCHAR(20) NOT NULL,
+    "諸口品目区分" BOOLEAN DEFAULT FALSE NOT NULL,
+    "良品数" DECIMAL(15, 2) NOT NULL,
+    "不良品数" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "受入検査備考" TEXT,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_受入検査_入荷"
+        FOREIGN KEY ("入荷番号") REFERENCES "入荷受入データ"("入荷番号"),
+    CONSTRAINT "fk_受入検査_品目"
+        FOREIGN KEY ("品目コード") REFERENCES "品目マスタ"("品目コード")
+);
+
+-- 検収データ
+CREATE TABLE "検収データ" (
+    "ID" SERIAL PRIMARY KEY,
+    "検収番号" VARCHAR(20) UNIQUE NOT NULL,
+    "受入検査番号" VARCHAR(20) NOT NULL,
+    "発注番号" VARCHAR(20) NOT NULL,
+    "発注行番号" INTEGER NOT NULL,
+    "検収日" DATE NOT NULL,
+    "検収担当者コード" VARCHAR(20),
+    "取引先コード" VARCHAR(20) NOT NULL,
+    "品目コード" VARCHAR(20) NOT NULL,
+    "諸口品目区分" BOOLEAN DEFAULT FALSE NOT NULL,
+    "検収数" DECIMAL(15, 2) NOT NULL,
+    "検収単価" DECIMAL(15, 2) NOT NULL,
+    "検収金額" DECIMAL(15, 2) NOT NULL,
+    "検収消費税額" DECIMAL(15, 2) DEFAULT 0 NOT NULL,
+    "検収備考" TEXT,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "作成者" VARCHAR(50),
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新者" VARCHAR(50),
+    CONSTRAINT "fk_検収_受入検査"
+        FOREIGN KEY ("受入検査番号") REFERENCES "受入検査データ"("受入検査番号"),
+    CONSTRAINT "fk_検収_発注明細"
+        FOREIGN KEY ("発注番号", "発注行番号") REFERENCES "発注明細データ"("発注番号", "発注行番号"),
+    CONSTRAINT "fk_検収_取引先"
+        FOREIGN KEY ("取引先コード") REFERENCES "取引先マスタ"("取引先コード"),
+    CONSTRAINT "fk_検収_品目"
+        FOREIGN KEY ("品目コード") REFERENCES "品目マスタ"("品目コード")
+);
+
+-- インデックス
+CREATE INDEX "idx_入荷受入_発注番号" ON "入荷受入データ"("発注番号", "発注行番号");
+CREATE INDEX "idx_入荷受入_入荷日" ON "入荷受入データ"("入荷日");
+CREATE INDEX "idx_受入検査_入荷番号" ON "受入検査データ"("入荷番号");
+CREATE INDEX "idx_検収_受入検査番号" ON "検収データ"("受入検査番号");
+CREATE INDEX "idx_検収_発注番号" ON "検収データ"("発注番号", "発注行番号");
+```
+
+</details>
+
+### 発注明細との紐付け
+
+入荷受入データは発注明細データと紐付けられ、入荷のたびに発注明細の「入荷済数量」が更新されます。これにより、分納への対応が可能になります。
+
+### 入荷受入区分（入荷 / 受入返品）
+
+入荷受入区分は以下の値を取ります。
+
+| 区分 | 説明 |
+|-----|------|
+| 通常入荷 | 通常の入荷処理 |
+| 分割入荷 | 発注数量を分割して入荷する場合 |
+| 返品入荷 | 検収後の返品を受け入れる場合 |
+
+### Java エンティティの定義
+
+<details>
+<summary>入荷受入データエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/Receiving.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.item.Item;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class Receiving {
+    private Integer id;
+    private String receivingNumber;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private LocalDate receivingDate;
+    private String receiverCode;
+    private ReceivingType receivingType;
+    private String itemCode;
+    private Boolean miscellaneousItemFlag;
+    private BigDecimal receivingQuantity;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private PurchaseOrderDetail purchaseOrderDetail;
+    private Item item;
+    private List<Inspection> inspections;
+}
+```
+
+</details>
+
+<details>
+<summary>受入検査データエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/Inspection.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.item.Item;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class Inspection {
+    private Integer id;
+    private String inspectionNumber;
+    private String receivingNumber;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private LocalDate inspectionDate;
+    private String inspectorCode;
+    private String itemCode;
+    private Boolean miscellaneousItemFlag;
+    private BigDecimal goodQuantity;
+    private BigDecimal defectQuantity;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private Receiving receiving;
+    private Item item;
+    private List<Acceptance> acceptances;
+}
+```
+
+</details>
+
+<details>
+<summary>検収データエンティティ</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/Acceptance.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.item.Item;
+import com.example.pms.domain.model.supplier.Supplier;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class Acceptance {
+    private Integer id;
+    private String acceptanceNumber;
+    private String inspectionNumber;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private LocalDate acceptanceDate;
+    private String acceptorCode;
+    private String supplierCode;
+    private String itemCode;
+    private Boolean miscellaneousItemFlag;
+    private BigDecimal acceptedQuantity;
+    private BigDecimal unitPrice;
+    private BigDecimal amount;
+    private BigDecimal taxAmount;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // リレーション
+    private Inspection inspection;
+    private PurchaseOrderDetail purchaseOrderDetail;
+    private Supplier supplier;
+    private Item item;
+}
+```
+
+</details>
+
+### MyBatis Mapper XML（入荷・検収）
+
+<details>
+<summary>ReceivingMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/ReceivingMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.ReceivingMapper">
+
+    <resultMap id="ReceivingResultMap" type="com.example.pms.domain.model.purchase.Receiving">
+        <id property="id" column="ID"/>
+        <result property="receivingNumber" column="入荷番号"/>
+        <result property="purchaseOrderNumber" column="発注番号"/>
+        <result property="lineNumber" column="発注行番号"/>
+        <result property="receivingDate" column="入荷日"/>
+        <result property="receiverCode" column="入荷担当者コード"/>
+        <result property="receivingType" column="入荷受入区分"
+                typeHandler="com.example.pms.infrastructure.out.persistence.typehandler.ReceivingTypeTypeHandler"/>
+        <result property="itemCode" column="品目コード"/>
+        <result property="miscellaneousItemFlag" column="諸口品目区分"/>
+        <result property="receivingQuantity" column="入荷数量"/>
+        <result property="remarks" column="入荷備考"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <!-- PostgreSQL用 INSERT -->
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.Receiving"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID" databaseId="postgresql">
+        INSERT INTO "入荷受入データ" (
+            "入荷番号", "発注番号", "発注行番号", "入荷日", "入荷担当者コード",
+            "入荷受入区分", "品目コード", "諸口品目区分", "入荷数量", "入荷備考", "作成者", "更新者"
+        ) VALUES (
+            #{receivingNumber},
+            #{purchaseOrderNumber},
+            #{lineNumber},
+            #{receivingDate},
+            #{receiverCode},
+            #{receivingType, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.ReceivingTypeTypeHandler}::入荷受入区分,
+            #{itemCode},
+            #{miscellaneousItemFlag},
+            #{receivingQuantity},
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <!-- H2用 INSERT -->
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.Receiving"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID" databaseId="h2">
+        INSERT INTO "入荷受入データ" (
+            "入荷番号", "発注番号", "発注行番号", "入荷日", "入荷担当者コード",
+            "入荷受入区分", "品目コード", "諸口品目区分", "入荷数量", "入荷備考", "作成者", "更新者"
+        ) VALUES (
+            #{receivingNumber},
+            #{purchaseOrderNumber},
+            #{lineNumber},
+            #{receivingDate},
+            #{receiverCode},
+            #{receivingType, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.ReceivingTypeTypeHandler},
+            #{itemCode},
+            #{miscellaneousItemFlag},
+            #{receivingQuantity},
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <select id="findById" resultMap="ReceivingResultMap">
+        SELECT * FROM "入荷受入データ" WHERE "ID" = #{id}
+    </select>
+
+    <select id="findByReceivingNumber" resultMap="ReceivingResultMap">
+        SELECT * FROM "入荷受入データ" WHERE "入荷番号" = #{receivingNumber}
+    </select>
+
+    <select id="findByPurchaseOrderNumber" resultMap="ReceivingResultMap">
+        SELECT * FROM "入荷受入データ" WHERE "発注番号" = #{purchaseOrderNumber} ORDER BY "入荷日" DESC
+    </select>
+
+    <select id="findByPurchaseOrderNumberAndLineNumber" resultMap="ReceivingResultMap">
+        SELECT * FROM "入荷受入データ"
+        WHERE "発注番号" = #{purchaseOrderNumber} AND "発注行番号" = #{lineNumber}
+        ORDER BY "入荷日" DESC
+    </select>
+
+    <select id="findAll" resultMap="ReceivingResultMap">
+        SELECT * FROM "入荷受入データ" ORDER BY "入荷日" DESC
+    </select>
+
+    <!-- PostgreSQL用 DELETE -->
+    <delete id="deleteAll" databaseId="postgresql">
+        TRUNCATE TABLE "入荷受入データ" CASCADE
+    </delete>
+
+    <!-- H2用 DELETE -->
+    <delete id="deleteAll" databaseId="h2">
+        DELETE FROM "入荷受入データ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+<details>
+<summary>InspectionMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/InspectionMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.InspectionMapper">
+
+    <resultMap id="InspectionResultMap" type="com.example.pms.domain.model.purchase.Inspection">
+        <id property="id" column="ID"/>
+        <result property="inspectionNumber" column="受入検査番号"/>
+        <result property="receivingNumber" column="入荷番号"/>
+        <result property="purchaseOrderNumber" column="発注番号"/>
+        <result property="lineNumber" column="発注行番号"/>
+        <result property="inspectionDate" column="受入検査日"/>
+        <result property="inspectorCode" column="受入検査担当者コード"/>
+        <result property="itemCode" column="品目コード"/>
+        <result property="miscellaneousItemFlag" column="諸口品目区分"/>
+        <result property="goodQuantity" column="良品数"/>
+        <result property="defectQuantity" column="不良品数"/>
+        <result property="remarks" column="受入検査備考"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.Inspection"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID">
+        INSERT INTO "受入検査データ" (
+            "受入検査番号", "入荷番号", "発注番号", "発注行番号", "受入検査日",
+            "受入検査担当者コード", "品目コード", "諸口品目区分", "良品数", "不良品数",
+            "受入検査備考", "作成者", "更新者"
+        ) VALUES (
+            #{inspectionNumber},
+            #{receivingNumber},
+            #{purchaseOrderNumber},
+            #{lineNumber},
+            #{inspectionDate},
+            #{inspectorCode},
+            #{itemCode},
+            #{miscellaneousItemFlag},
+            #{goodQuantity},
+            #{defectQuantity},
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <select id="findById" resultMap="InspectionResultMap">
+        SELECT * FROM "受入検査データ" WHERE "ID" = #{id}
+    </select>
+
+    <select id="findByInspectionNumber" resultMap="InspectionResultMap">
+        SELECT * FROM "受入検査データ" WHERE "受入検査番号" = #{inspectionNumber}
+    </select>
+
+    <select id="findByReceivingNumber" resultMap="InspectionResultMap">
+        SELECT * FROM "受入検査データ" WHERE "入荷番号" = #{receivingNumber} ORDER BY "受入検査日" DESC
+    </select>
+
+    <select id="findAll" resultMap="InspectionResultMap">
+        SELECT * FROM "受入検査データ" ORDER BY "受入検査日" DESC
+    </select>
+
+    <!-- PostgreSQL用 DELETE -->
+    <delete id="deleteAll" databaseId="postgresql">
+        TRUNCATE TABLE "受入検査データ" CASCADE
+    </delete>
+
+    <!-- H2用 DELETE -->
+    <delete id="deleteAll" databaseId="h2">
+        DELETE FROM "受入検査データ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+<details>
+<summary>AcceptanceMapper.xml</summary>
+
+```xml
+<!-- src/main/resources/mapper/AcceptanceMapper.xml -->
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.AcceptanceMapper">
+
+    <resultMap id="AcceptanceResultMap" type="com.example.pms.domain.model.purchase.Acceptance">
+        <id property="id" column="ID"/>
+        <result property="acceptanceNumber" column="検収番号"/>
+        <result property="inspectionNumber" column="受入検査番号"/>
+        <result property="purchaseOrderNumber" column="発注番号"/>
+        <result property="lineNumber" column="発注行番号"/>
+        <result property="acceptanceDate" column="検収日"/>
+        <result property="acceptorCode" column="検収担当者コード"/>
+        <result property="supplierCode" column="取引先コード"/>
+        <result property="itemCode" column="品目コード"/>
+        <result property="miscellaneousItemFlag" column="諸口品目区分"/>
+        <result property="acceptedQuantity" column="検収数"/>
+        <result property="unitPrice" column="検収単価"/>
+        <result property="amount" column="検収金額"/>
+        <result property="taxAmount" column="検収消費税額"/>
+        <result property="remarks" column="検収備考"/>
+        <result property="createdAt" column="作成日時"/>
+        <result property="createdBy" column="作成者"/>
+        <result property="updatedAt" column="更新日時"/>
+        <result property="updatedBy" column="更新者"/>
+    </resultMap>
+
+    <insert id="insert" parameterType="com.example.pms.domain.model.purchase.Acceptance"
+            useGeneratedKeys="true" keyProperty="id" keyColumn="ID">
+        INSERT INTO "検収データ" (
+            "検収番号", "受入検査番号", "発注番号", "発注行番号", "検収日",
+            "検収担当者コード", "取引先コード", "品目コード", "諸口品目区分",
+            "検収数", "検収単価", "検収金額", "検収消費税額", "検収備考", "作成者", "更新者"
+        ) VALUES (
+            #{acceptanceNumber},
+            #{inspectionNumber},
+            #{purchaseOrderNumber},
+            #{lineNumber},
+            #{acceptanceDate},
+            #{acceptorCode},
+            #{supplierCode},
+            #{itemCode},
+            #{miscellaneousItemFlag},
+            #{acceptedQuantity},
+            #{unitPrice},
+            #{amount},
+            #{taxAmount},
+            #{remarks},
+            #{createdBy},
+            #{updatedBy}
+        )
+    </insert>
+
+    <select id="findById" resultMap="AcceptanceResultMap">
+        SELECT * FROM "検収データ" WHERE "ID" = #{id}
+    </select>
+
+    <select id="findByAcceptanceNumber" resultMap="AcceptanceResultMap">
+        SELECT * FROM "検収データ" WHERE "検収番号" = #{acceptanceNumber}
+    </select>
+
+    <select id="findByInspectionNumber" resultMap="AcceptanceResultMap">
+        SELECT * FROM "検収データ" WHERE "受入検査番号" = #{inspectionNumber} ORDER BY "検収日" DESC
+    </select>
+
+    <select id="findByPurchaseOrderNumber" resultMap="AcceptanceResultMap">
+        SELECT * FROM "検収データ" WHERE "発注番号" = #{purchaseOrderNumber} ORDER BY "検収日" DESC
+    </select>
+
+    <select id="findAll" resultMap="AcceptanceResultMap">
+        SELECT * FROM "検収データ" ORDER BY "検収日" DESC
+    </select>
+
+    <!-- PostgreSQL用 DELETE -->
+    <delete id="deleteAll" databaseId="postgresql">
+        TRUNCATE TABLE "検収データ" CASCADE
+    </delete>
+
+    <!-- H2用 DELETE -->
+    <delete id="deleteAll" databaseId="h2">
+        DELETE FROM "検収データ"
+    </delete>
+</mapper>
+```
+
+</details>
+
+### Mapper インターフェース（入荷・検収）
+
+<details>
+<summary>ReceivingMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/ReceivingMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.Receiving;
+import org.apache.ibatis.annotations.Mapper;
+import org.apache.ibatis.annotations.Param;
+
+import java.util.List;
+
+@Mapper
+public interface ReceivingMapper {
+    void insert(Receiving receiving);
+    Receiving findByReceivingNumber(String receivingNumber);
+    String findLatestReceivingNumber(String prefix);
+    List<Receiving> findByPurchaseOrderNumber(String purchaseOrderNumber);
+    void deleteAll();
+}
+```
+
+</details>
+
+<details>
+<summary>InspectionMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/InspectionMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.Inspection;
+import org.apache.ibatis.annotations.Mapper;
+
+@Mapper
+public interface InspectionMapper {
+    void insert(Inspection inspection);
+    Inspection findByInspectionNumber(String inspectionNumber);
+    String findLatestInspectionNumber(String prefix);
+    void deleteAll();
+}
+```
+
+</details>
+
+<details>
+<summary>AcceptanceMapper</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/out/persistence/mapper/AcceptanceMapper.java
+package com.example.pms.infrastructure.out.persistence.mapper;
+
+import com.example.pms.domain.model.purchase.Acceptance;
+import org.apache.ibatis.annotations.Mapper;
+
+import java.util.List;
+
+@Mapper
+public interface AcceptanceMapper {
+    void insert(Acceptance acceptance);
+    Acceptance findByAcceptanceNumber(String acceptanceNumber);
+    String findLatestAcceptanceNumber(String prefix);
+    List<Acceptance> findByPurchaseOrderNumber(String purchaseOrderNumber);
+    void deleteAll();
+}
+```
+
+</details>
+
+### コマンドクラス
+
+ヘキサゴナルアーキテクチャに従い、入力用 DTO は `application/port/in/command` に配置し、命名は `xxxCommand` とします。
+
+<details>
+<summary>ReceivingCommand</summary>
+
+```java
+// src/main/java/com/example/pms/application/port/in/command/ReceivingCommand.java
+package com.example.pms.application.port.in.command;
+
+import com.example.pms.domain.model.purchase.ReceivingType;
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+@Builder
+public class ReceivingCommand {
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private LocalDate receivingDate;
+    private String receiverCode;
+    private ReceivingType receivingType;
+    private BigDecimal receivingQuantity;
+    private String remarks;
+}
+```
+
+</details>
+
+<details>
+<summary>InspectionCommand</summary>
+
+```java
+// src/main/java/com/example/pms/application/port/in/command/InspectionCommand.java
+package com.example.pms.application.port.in.command;
+
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+@Builder
+public class InspectionCommand {
+    private String receivingNumber;
+    private LocalDate inspectionDate;
+    private String inspectorCode;
+    private BigDecimal goodQuantity;
+    private BigDecimal defectQuantity;
+    private String remarks;
+}
+```
+
+</details>
+
+<details>
+<summary>AcceptanceCommand</summary>
+
+```java
+// src/main/java/com/example/pms/application/port/in/command/AcceptanceCommand.java
+package com.example.pms.application.port.in.command;
+
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+@Data
+@Builder
+public class AcceptanceCommand {
+    private String inspectionNumber;
+    private LocalDate acceptanceDate;
+    private String acceptorCode;
+    private BigDecimal taxRate;
+    private String remarks;
+}
+```
+
+</details>
+
+### 入荷検収サービスの実装
+
+<details>
+<summary>ReceivingService</summary>
+
+```java
+// src/main/java/com/example/pms/application/service/ReceivingService.java
+package com.example.pms.application.service;
+
+import com.example.pms.domain.model.purchase.*;
+import com.example.pms.infrastructure.out.persistence.mapper.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+
+@Service
+@RequiredArgsConstructor
+public class ReceivingService {
+
+    private final ReceivingMapper receivingMapper;
+    private final InspectionMapper inspectionMapper;
+    private final AcceptanceMapper acceptanceMapper;
+    private final PurchaseOrderMapper purchaseOrderMapper;
+    private final PurchaseOrderDetailMapper purchaseOrderDetailMapper;
+
+    /**
+     * 入荷を登録する
+     */
+    @Transactional
+    public Receiving registerReceiving(ReceivingCommand command) {
+        PurchaseOrderDetail detail = purchaseOrderDetailMapper.findByPurchaseOrderNumberAndLineNumber(
+                command.getPurchaseOrderNumber(), command.getLineNumber());
+
+        if (detail == null) {
+            throw new IllegalArgumentException(
+                    "Purchase order detail not found: " + command.getPurchaseOrderNumber() + "-" + command.getLineNumber());
+        }
+
+        BigDecimal receivedQuantity = detail.getReceivedQuantity() != null ?
+                detail.getReceivedQuantity() : BigDecimal.ZERO;
+        BigDecimal remainingQuantity = detail.getOrderQuantity().subtract(receivedQuantity);
+
+        if (command.getReceivingQuantity().compareTo(remainingQuantity) > 0) {
+            throw new IllegalStateException("Cannot receive more than ordered quantity");
+        }
+
+        String receivingNumber = generateReceivingNumber(command.getReceivingDate());
+
+        Receiving receiving = Receiving.builder()
+                .receivingNumber(receivingNumber)
+                .purchaseOrderNumber(command.getPurchaseOrderNumber())
+                .lineNumber(command.getLineNumber())
+                .receivingDate(command.getReceivingDate())
+                .receiverCode(command.getReceiverCode())
+                .receivingType(command.getReceivingType() != null ? command.getReceivingType() : ReceivingType.NORMAL)
+                .itemCode(detail.getItemCode())
+                .miscellaneousItemFlag(detail.getMiscellaneousItemFlag())
+                .receivingQuantity(command.getReceivingQuantity())
+                .remarks(command.getRemarks())
+                .build();
+        receivingMapper.insert(receiving);
+
+        BigDecimal newReceivedQuantity = receivedQuantity.add(command.getReceivingQuantity());
+        purchaseOrderDetailMapper.updateReceivedQuantity(
+                command.getPurchaseOrderNumber(), command.getLineNumber(), newReceivedQuantity);
+
+        PurchaseOrderStatus newStatus = newReceivedQuantity.compareTo(detail.getOrderQuantity()) >= 0
+                ? PurchaseOrderStatus.RECEIVED : PurchaseOrderStatus.PARTIALLY_RECEIVED;
+        purchaseOrderMapper.updateStatus(command.getPurchaseOrderNumber(), newStatus);
+
+        return receiving;
+    }
+
+    private String generateReceivingNumber(LocalDate date) {
+        String prefix = "RCV-" + date.format(DateTimeFormatter.ofPattern("yyyyMM")) + "-";
+        String latestNumber = receivingMapper.findLatestReceivingNumber(prefix + "%");
+
+        int sequence = 1;
+        if (latestNumber != null) {
+            int currentSequence = Integer.parseInt(latestNumber.substring(latestNumber.length() - 4));
+            sequence = currentSequence + 1;
+        }
+
+        return prefix + String.format("%04d", sequence);
+    }
+
+    /**
+     * 受入検査を登録する
+     */
+    @Transactional
+    public Inspection registerInspection(InspectionCommand command) {
+        Receiving receiving = receivingMapper.findByReceivingNumber(command.getReceivingNumber());
+
+        if (receiving == null) {
+            throw new IllegalArgumentException("Receiving not found: " + command.getReceivingNumber());
+        }
+
+        BigDecimal totalQuantity = command.getGoodQuantity().add(command.getDefectQuantity());
+        if (totalQuantity.compareTo(receiving.getReceivingQuantity()) > 0) {
+            throw new IllegalStateException("Inspection quantity exceeds receiving quantity");
+        }
+
+        String inspectionNumber = generateInspectionNumber(command.getInspectionDate());
+
+        Inspection inspection = Inspection.builder()
+                .inspectionNumber(inspectionNumber)
+                .receivingNumber(command.getReceivingNumber())
+                .purchaseOrderNumber(receiving.getPurchaseOrderNumber())
+                .lineNumber(receiving.getLineNumber())
+                .inspectionDate(command.getInspectionDate())
+                .inspectorCode(command.getInspectorCode())
+                .itemCode(receiving.getItemCode())
+                .miscellaneousItemFlag(receiving.getMiscellaneousItemFlag())
+                .goodQuantity(command.getGoodQuantity())
+                .defectQuantity(command.getDefectQuantity())
+                .remarks(command.getRemarks())
+                .build();
+        inspectionMapper.insert(inspection);
+
+        return inspection;
+    }
+
+    private String generateInspectionNumber(LocalDate date) {
+        String prefix = "INS-" + date.format(DateTimeFormatter.ofPattern("yyyyMM")) + "-";
+        String latestNumber = inspectionMapper.findLatestInspectionNumber(prefix + "%");
+
+        int sequence = 1;
+        if (latestNumber != null) {
+            int currentSequence = Integer.parseInt(latestNumber.substring(latestNumber.length() - 4));
+            sequence = currentSequence + 1;
+        }
+
+        return prefix + String.format("%04d", sequence);
+    }
+
+    /**
+     * 検収処理を行う
+     */
+    @Transactional
+    public Acceptance processAcceptance(AcceptanceCommand command) {
+        Inspection inspection = inspectionMapper.findByInspectionNumber(command.getInspectionNumber());
+
+        if (inspection == null) {
+            throw new IllegalArgumentException("Inspection not found: " + command.getInspectionNumber());
+        }
+
+        PurchaseOrderDetail detail = purchaseOrderDetailMapper.findByPurchaseOrderNumberAndLineNumber(
+                inspection.getPurchaseOrderNumber(), inspection.getLineNumber());
+
+        PurchaseOrder purchaseOrder = purchaseOrderMapper.findByPurchaseOrderNumber(
+                inspection.getPurchaseOrderNumber());
+
+        BigDecimal taxRate = command.getTaxRate() != null ? command.getTaxRate() : new BigDecimal("10");
+
+        BigDecimal amount = detail.getOrderUnitPrice().multiply(inspection.getGoodQuantity());
+        BigDecimal taxAmount = amount.multiply(taxRate)
+                .divide(new BigDecimal("100"), 0, RoundingMode.HALF_UP);
+
+        String acceptanceNumber = generateAcceptanceNumber(command.getAcceptanceDate());
+
+        Acceptance acceptance = Acceptance.builder()
+                .acceptanceNumber(acceptanceNumber)
+                .inspectionNumber(command.getInspectionNumber())
+                .purchaseOrderNumber(inspection.getPurchaseOrderNumber())
+                .lineNumber(inspection.getLineNumber())
+                .acceptanceDate(command.getAcceptanceDate())
+                .acceptorCode(command.getAcceptorCode())
+                .supplierCode(purchaseOrder.getSupplierCode())
+                .itemCode(inspection.getItemCode())
+                .miscellaneousItemFlag(inspection.getMiscellaneousItemFlag())
+                .acceptedQuantity(inspection.getGoodQuantity())
+                .unitPrice(detail.getOrderUnitPrice())
+                .amount(amount)
+                .taxAmount(taxAmount)
+                .remarks(command.getRemarks())
+                .build();
+        acceptanceMapper.insert(acceptance);
+
+        return acceptance;
+    }
+
+    private String generateAcceptanceNumber(LocalDate date) {
+        String prefix = "ACC-" + date.format(DateTimeFormatter.ofPattern("yyyyMM")) + "-";
+        String latestNumber = acceptanceMapper.findLatestAcceptanceNumber(prefix + "%");
+
+        int sequence = 1;
+        if (latestNumber != null) {
+            int currentSequence = Integer.parseInt(latestNumber.substring(latestNumber.length() - 4));
+            sequence = currentSequence + 1;
+        }
+
+        return prefix + String.format("%04d", sequence);
+    }
+}
+```
+
+</details>
+
+### 在庫計上処理
+
+検収処理が完了すると、良品数が在庫に計上されます。在庫計上処理の詳細は第28章で解説します。
+
+### TDD: 入荷・検収のテスト
+
+<details>
+<summary>ReceivingServiceTest</summary>
+
+```java
+// src/test/java/com/example/pms/application/service/ReceivingServiceTest.java
+package com.example.pms.application.service;
+
+import com.example.pms.domain.model.item.Item;
+import com.example.pms.domain.model.item.ItemCategory;
+import com.example.pms.domain.model.master.Supplier;
+import com.example.pms.domain.model.purchase.*;
+import com.example.pms.infrastructure.out.persistence.mapper.*;
+import org.junit.jupiter.api.*;
+import org.mybatis.spring.boot.test.autoconfigure.MybatisTest;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.jdbc.AutoConfigureTestDatabase;
+import org.springframework.context.annotation.Import;
+import org.springframework.test.context.DynamicPropertyRegistry;
+import org.springframework.test.context.DynamicPropertySource;
+import org.testcontainers.containers.PostgreSQLContainer;
+import org.testcontainers.junit.jupiter.Container;
+import org.testcontainers.junit.jupiter.Testcontainers;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.List;
+
+import static org.assertj.core.api.Assertions.*;
+
+@MybatisTest
+@AutoConfigureTestDatabase(replace = AutoConfigureTestDatabase.Replace.NONE)
+@Import({ReceivingService.class, PurchaseOrderService.class})
+@Testcontainers
+@DisplayName("入荷・検収業務")
+class ReceivingServiceTest {
+
+    @Container
+    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:15")
+            .withDatabaseName("testdb")
+            .withUsername("testuser")
+            .withPassword("testpass");
+
+    @DynamicPropertySource
+    static void configureProperties(DynamicPropertyRegistry registry) {
+        registry.add("spring.datasource.url", postgres::getJdbcUrl);
+        registry.add("spring.datasource.username", postgres::getUsername);
+        registry.add("spring.datasource.password", postgres::getPassword);
+    }
+
+    @Autowired
+    private ReceivingService receivingService;
+
+    @Autowired
+    private PurchaseOrderService purchaseOrderService;
+
+    @Autowired
+    private ItemMapper itemMapper;
+
+    @Autowired
+    private SupplierMapper supplierMapper;
+
+    @Autowired
+    private UnitPriceMapper unitPriceMapper;
+
+    @Autowired
+    private AcceptanceMapper acceptanceMapper;
+
+    @Autowired
+    private InspectionMapper inspectionMapper;
+
+    @Autowired
+    private ReceivingMapper receivingMapper;
+
+    @Autowired
+    private PurchaseOrderDetailMapper purchaseOrderDetailMapper;
+
+    @Autowired
+    private PurchaseOrderMapper purchaseOrderMapper;
+
+    private PurchaseOrder testPurchaseOrder;
+
+    @BeforeEach
+    void setUp() {
+        // テストデータのクリーンアップ
+        acceptanceMapper.deleteAll();
+        inspectionMapper.deleteAll();
+        receivingMapper.deleteAll();
+        purchaseOrderDetailMapper.deleteAll();
+        purchaseOrderMapper.deleteAll();
+        unitPriceMapper.deleteAll();
+        supplierMapper.deleteAll();
+        itemMapper.deleteAll();
+
+        // マスタデータの準備
+        Supplier supplier = Supplier.builder()
+                .supplierCode("SUP-RCV-001")
+                .effectiveFrom(LocalDate.of(2025, 1, 1))
+                .supplierName("入荷テスト用仕入先")
+                .build();
+        supplierMapper.insert(supplier);
+
+        Item item = Item.builder()
+                .itemCode("MAT-RCV-001")
+                .effectiveFrom(LocalDate.of(2025, 1, 1))
+                .itemName("入荷テスト用材料")
+                .itemCategory(ItemCategory.MATERIAL)
+                .build();
+        itemMapper.insert(item);
+
+        unitPriceMapper.insert(UnitPrice.builder()
+                .itemCode("MAT-RCV-001")
+                .supplierCode("SUP-RCV-001")
+                .effectiveFrom(LocalDate.of(2025, 1, 1))
+                .unitPrice(new BigDecimal("1000"))
+                .build());
+
+        // テスト用発注を作成
+        PurchaseOrderCreateInput poInput = PurchaseOrderCreateInput.builder()
+                .supplierCode("SUP-RCV-001")
+                .orderDate(LocalDate.of(2025, 1, 15))
+                .details(List.of(
+                        PurchaseOrderDetailInput.builder()
+                                .itemCode("MAT-RCV-001")
+                                .orderQuantity(new BigDecimal("100"))
+                                .expectedReceivingDate(LocalDate.of(2025, 1, 25))
+                                .build()
+                ))
+                .build();
+        testPurchaseOrder = purchaseOrderService.createPurchaseOrder(poInput);
+        purchaseOrderService.confirmPurchaseOrder(testPurchaseOrder.getPurchaseOrderNumber());
+    }
+
+    @Nested
+    @DisplayName("入荷登録")
+    class ReceivingRegistration {
+
+        @Test
+        @DisplayName("発注に対して入荷を登録できる")
+        void canRegisterReceiving() {
+            // Act
+            ReceivingCommand command = ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 25))
+                    .receivingQuantity(new BigDecimal("50"))
+                    .build();
+
+            Receiving receiving = receivingService.registerReceiving(command);
+
+            // Assert
+            assertThat(receiving).isNotNull();
+            assertThat(receiving.getReceivingNumber()).startsWith("RCV-");
+            assertThat(receiving.getReceivingQuantity()).isEqualByComparingTo(new BigDecimal("50"));
+            assertThat(receiving.getReceivingType()).isEqualTo(ReceivingType.NORMAL);
+        }
+
+        @Test
+        @DisplayName("分割入荷を登録できる")
+        void canRegisterSplitReceiving() {
+            // Arrange: 1回目の入荷
+            receivingService.registerReceiving(ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 25))
+                    .receivingQuantity(new BigDecimal("30"))
+                    .receivingType(ReceivingType.SPLIT)
+                    .build());
+
+            // Act: 2回目の入荷
+            Receiving secondReceiving = receivingService.registerReceiving(ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 28))
+                    .receivingQuantity(new BigDecimal("70"))
+                    .receivingType(ReceivingType.SPLIT)
+                    .build());
+
+            // Assert
+            assertThat(secondReceiving).isNotNull();
+            assertThat(secondReceiving.getReceivingType()).isEqualTo(ReceivingType.SPLIT);
+        }
+
+        @Test
+        @DisplayName("発注数量を超える入荷はエラーになる")
+        void cannotReceiveMoreThanOrdered() {
+            // Act & Assert
+            ReceivingCommand command = ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 25))
+                    .receivingQuantity(new BigDecimal("150"))
+                    .build();
+
+            assertThatThrownBy(() -> receivingService.registerReceiving(command))
+                    .isInstanceOf(IllegalStateException.class)
+                    .hasMessageContaining("Cannot receive more than ordered quantity");
+        }
+    }
+
+    @Nested
+    @DisplayName("受入検査")
+    class InspectionRegistration {
+
+        @Test
+        @DisplayName("入荷に対して受入検査を登録できる")
+        void canRegisterInspection() {
+            // Arrange
+            Receiving receiving = receivingService.registerReceiving(ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 25))
+                    .receivingQuantity(new BigDecimal("100"))
+                    .build());
+
+            // Act
+            InspectionCommand command = InspectionCommand.builder()
+                    .receivingNumber(receiving.getReceivingNumber())
+                    .inspectionDate(LocalDate.of(2025, 1, 26))
+                    .goodQuantity(new BigDecimal("95"))
+                    .defectQuantity(new BigDecimal("5"))
+                    .build();
+
+            Inspection inspection = receivingService.registerInspection(command);
+
+            // Assert
+            assertThat(inspection).isNotNull();
+            assertThat(inspection.getInspectionNumber()).startsWith("INS-");
+            assertThat(inspection.getGoodQuantity()).isEqualByComparingTo(new BigDecimal("95"));
+            assertThat(inspection.getDefectQuantity()).isEqualByComparingTo(new BigDecimal("5"));
+        }
+    }
+
+    @Nested
+    @DisplayName("検収処理")
+    class AcceptanceProcessing {
+
+        @Test
+        @DisplayName("検査合格品を検収できる")
+        void canProcessAcceptance() {
+            // Arrange
+            Receiving receiving = receivingService.registerReceiving(ReceivingCommand.builder()
+                    .purchaseOrderNumber(testPurchaseOrder.getPurchaseOrderNumber())
+                    .lineNumber(1)
+                    .receivingDate(LocalDate.of(2025, 1, 25))
+                    .receivingQuantity(new BigDecimal("100"))
+                    .build());
+
+            Inspection inspection = receivingService.registerInspection(InspectionCommand.builder()
+                    .receivingNumber(receiving.getReceivingNumber())
+                    .inspectionDate(LocalDate.of(2025, 1, 26))
+                    .goodQuantity(new BigDecimal("100"))
+                    .defectQuantity(BigDecimal.ZERO)
+                    .build());
+
+            // Act
+            AcceptanceCommand command = AcceptanceCommand.builder()
+                    .inspectionNumber(inspection.getInspectionNumber())
+                    .acceptanceDate(LocalDate.of(2025, 1, 27))
+                    .taxRate(new BigDecimal("10"))
+                    .build();
+
+            Acceptance acceptance = receivingService.processAcceptance(command);
+
+            // Assert
+            assertThat(acceptance).isNotNull();
+            assertThat(acceptance.getAcceptanceNumber()).startsWith("ACC-");
+            assertThat(acceptance.getAcceptedQuantity()).isEqualByComparingTo(new BigDecimal("100"));
+            // 100個 × 1000円 = 100,000円
+            assertThat(acceptance.getAmount()).isEqualByComparingTo(new BigDecimal("100000"));
+            // 消費税 10% = 10,000円
+            assertThat(acceptance.getTaxAmount()).isEqualByComparingTo(new BigDecimal("10000"));
+        }
+    }
+}
+```
+
+</details>
+
+---
+
+## 25.3 リレーションと楽観ロックの設計
+
+### MyBatis ネストした ResultMap によるリレーション設定
+
+購買管理データは、発注→発注明細、入荷→発注明細、検収→入荷 という複数のリレーションを持ちます。MyBatis でこれらの関係を効率的に取得するための設定を実装します。
+
+#### ネストした ResultMap の定義
+
+<details>
+<summary>PurchaseOrderMapper.xml（リレーション設定）</summary>
+
+```xml
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+
+<!-- src/main/resources/mapper/PurchaseOrderMapper.xml -->
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.PurchaseOrderMapper">
+
+    <!-- 発注データ ResultMap（明細込み） -->
+    <resultMap id="purchaseOrderWithDetailsResultMap" type="com.example.pms.domain.model.purchase.PurchaseOrder">
+        <id property="id" column="po_ID"/>
+        <result property="purchaseOrderNumber" column="po_発注番号"/>
+        <result property="orderDate" column="po_発注日"/>
+        <result property="supplierCode" column="po_取引先コード"/>
+        <result property="purchaserCode" column="po_発注担当者コード"/>
+        <result property="departmentCode" column="po_発注部門コード"/>
+        <result property="status" column="po_ステータス"
+                typeHandler="com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler"/>
+        <result property="remarks" column="po_備考"/>
+        <result property="version" column="po_バージョン"/>
+        <result property="createdAt" column="po_作成日時"/>
+        <result property="createdBy" column="po_作成者"/>
+        <result property="updatedAt" column="po_更新日時"/>
+        <result property="updatedBy" column="po_更新者"/>
+        <!-- 取引先マスタとの N:1 関連 -->
+        <association property="supplier" javaType="com.example.pms.domain.model.master.Supplier">
+            <id property="supplierCode" column="s_取引先コード"/>
+            <result property="supplierName" column="s_取引先名"/>
+            <result property="supplierType" column="s_取引先区分"/>
+        </association>
+        <!-- 発注明細との 1:N 関連 -->
+        <collection property="details" ofType="com.example.pms.domain.model.purchase.PurchaseOrderDetail"
+                    resultMap="purchaseOrderDetailNestedResultMap"/>
+    </resultMap>
+
+    <!-- 発注明細のネスト ResultMap -->
+    <resultMap id="purchaseOrderDetailNestedResultMap" type="com.example.pms.domain.model.purchase.PurchaseOrderDetail">
+        <id property="id" column="pod_ID"/>
+        <result property="purchaseOrderNumber" column="pod_発注番号"/>
+        <result property="lineNumber" column="pod_発注行番号"/>
+        <result property="orderNumber" column="pod_オーダNO"/>
+        <result property="deliveryLocationCode" column="pod_納入場所コード"/>
+        <result property="itemCode" column="pod_品目コード"/>
+        <result property="isMiscellaneous" column="pod_諸口品目区分"/>
+        <result property="expectedReceiveDate" column="pod_受入予定日"/>
+        <result property="confirmedDeliveryDate" column="pod_回答納期"/>
+        <result property="unitPrice" column="pod_発注単価"/>
+        <result property="orderQuantity" column="pod_発注数量"/>
+        <result property="receivedQuantity" column="pod_入荷済数量"/>
+        <result property="inspectedQuantity" column="pod_検査済数量"/>
+        <result property="acceptedQuantity" column="pod_検収済数量"/>
+        <result property="amount" column="pod_発注金額"/>
+        <result property="taxAmount" column="pod_消費税金額"/>
+        <result property="isCompleted" column="pod_完了フラグ"/>
+        <result property="lineRemarks" column="pod_明細備考"/>
+        <result property="version" column="pod_バージョン"/>
+        <!-- 品目マスタとの N:1 関連 -->
+        <association property="item" javaType="com.example.pms.domain.model.item.Item">
+            <id property="itemCode" column="i_品目コード"/>
+            <result property="itemName" column="i_品名"/>
+            <result property="itemCategory" column="i_品目区分"/>
+            <result property="unit" column="i_単位"/>
+        </association>
+    </resultMap>
+
+    <!-- JOIN による一括取得クエリ -->
+    <select id="findWithDetailsByPurchaseOrderNumber" resultMap="purchaseOrderWithDetailsResultMap">
+        SELECT
+            -- 発注データ
+            po."ID" AS po_ID,
+            po."発注番号" AS po_発注番号,
+            po."発注日" AS po_発注日,
+            po."取引先コード" AS po_取引先コード,
+            po."発注担当者コード" AS po_発注担当者コード,
+            po."発注部門コード" AS po_発注部門コード,
+            po."ステータス" AS po_ステータス,
+            po."備考" AS po_備考,
+            po."バージョン" AS po_バージョン,
+            po."作成日時" AS po_作成日時,
+            po."作成者" AS po_作成者,
+            po."更新日時" AS po_更新日時,
+            po."更新者" AS po_更新者,
+            -- 取引先マスタ
+            s."取引先コード" AS s_取引先コード,
+            s."取引先名" AS s_取引先名,
+            s."取引先区分" AS s_取引先区分,
+            -- 発注明細データ
+            pod."ID" AS pod_ID,
+            pod."発注番号" AS pod_発注番号,
+            pod."発注行番号" AS pod_発注行番号,
+            pod."オーダNO" AS pod_オーダNO,
+            pod."納入場所コード" AS pod_納入場所コード,
+            pod."品目コード" AS pod_品目コード,
+            pod."諸口品目区分" AS pod_諸口品目区分,
+            pod."受入予定日" AS pod_受入予定日,
+            pod."回答納期" AS pod_回答納期,
+            pod."発注単価" AS pod_発注単価,
+            pod."発注数量" AS pod_発注数量,
+            pod."入荷済数量" AS pod_入荷済数量,
+            pod."検査済数量" AS pod_検査済数量,
+            pod."検収済数量" AS pod_検収済数量,
+            pod."発注金額" AS pod_発注金額,
+            pod."消費税金額" AS pod_消費税金額,
+            pod."完了フラグ" AS pod_完了フラグ,
+            pod."明細備考" AS pod_明細備考,
+            pod."バージョン" AS pod_バージョン,
+            -- 品目マスタ
+            i."品目コード" AS i_品目コード,
+            i."品名" AS i_品名,
+            i."品目区分" AS i_品目区分,
+            i."単位" AS i_単位
+        FROM "発注データ" po
+        LEFT JOIN "取引先マスタ" s ON po."取引先コード" = s."取引先コード"
+        LEFT JOIN "発注明細データ" pod ON po."発注番号" = pod."発注番号"
+        LEFT JOIN "品目マスタ" i ON pod."品目コード" = i."品目コード"
+            AND i."適用開始日" = (
+                SELECT MAX("適用開始日") FROM "品目マスタ"
+                WHERE "品目コード" = pod."品目コード"
+                AND "適用開始日" <= CURRENT_DATE
+            )
+        WHERE po."発注番号" = #{purchaseOrderNumber}
+        ORDER BY pod."発注行番号"
+    </select>
+
+</mapper>
+```
+
+</details>
+
+<details>
+<summary>ReceivingMapper.xml（リレーション設定）</summary>
+
+```xml
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+        "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+
+<!-- src/main/resources/mapper/ReceivingMapper.xml -->
+<mapper namespace="com.example.pms.infrastructure.out.persistence.mapper.ReceivingMapper">
+
+    <!-- 入荷受入データ ResultMap（発注明細・検査・検収込み） -->
+    <resultMap id="receivingWithRelationsResultMap" type="com.example.pms.domain.model.purchase.Receiving">
+        <id property="id" column="r_ID"/>
+        <result property="receivingNumber" column="r_入荷受入番号"/>
+        <result property="purchaseOrderNumber" column="r_発注番号"/>
+        <result property="lineNumber" column="r_発注行番号"/>
+        <result property="receivingDate" column="r_入荷日"/>
+        <result property="receivingType" column="r_入荷受入区分"
+                typeHandler="com.example.pms.infrastructure.out.persistence.typehandler.ReceivingTypeTypeHandler"/>
+        <result property="receivedQuantity" column="r_入荷数量"/>
+        <result property="locationCode" column="r_入荷場所コード"/>
+        <result property="remarks" column="r_備考"/>
+        <result property="version" column="r_バージョン"/>
+        <result property="createdAt" column="r_作成日時"/>
+        <result property="updatedAt" column="r_更新日時"/>
+        <!-- 発注明細との N:1 関連 -->
+        <association property="purchaseOrderDetail" javaType="com.example.pms.domain.model.purchase.PurchaseOrderDetail">
+            <id property="id" column="pod_ID"/>
+            <result property="purchaseOrderNumber" column="pod_発注番号"/>
+            <result property="lineNumber" column="pod_発注行番号"/>
+            <result property="itemCode" column="pod_品目コード"/>
+            <result property="orderQuantity" column="pod_発注数量"/>
+            <result property="unitPrice" column="pod_発注単価"/>
+        </association>
+        <!-- 検査データとの 1:1 関連 -->
+        <association property="inspection" javaType="com.example.pms.domain.model.purchase.Inspection">
+            <id property="id" column="ins_ID"/>
+            <result property="inspectionNumber" column="ins_検査番号"/>
+            <result property="inspectionDate" column="ins_検査日"/>
+            <result property="inspectedQuantity" column="ins_検査数量"/>
+            <result property="goodQuantity" column="ins_良品数量"/>
+            <result property="defectQuantity" column="ins_不良数量"/>
+        </association>
+        <!-- 検収データとの 1:1 関連 -->
+        <association property="acceptance" javaType="com.example.pms.domain.model.purchase.Acceptance">
+            <id property="id" column="acc_ID"/>
+            <result property="acceptanceNumber" column="acc_検収番号"/>
+            <result property="acceptanceDate" column="acc_検収日"/>
+            <result property="acceptedQuantity" column="acc_検収数量"/>
+            <result property="amount" column="acc_検収金額"/>
+            <result property="taxAmount" column="acc_消費税額"/>
+        </association>
+    </resultMap>
+
+    <!-- JOIN による一括取得クエリ -->
+    <select id="findWithRelationsByReceivingNumber" resultMap="receivingWithRelationsResultMap">
+        SELECT
+            -- 入荷受入データ
+            r."ID" AS r_ID,
+            r."入荷受入番号" AS r_入荷受入番号,
+            r."発注番号" AS r_発注番号,
+            r."発注行番号" AS r_発注行番号,
+            r."入荷日" AS r_入荷日,
+            r."入荷受入区分" AS r_入荷受入区分,
+            r."入荷数量" AS r_入荷数量,
+            r."入荷場所コード" AS r_入荷場所コード,
+            r."備考" AS r_備考,
+            r."バージョン" AS r_バージョン,
+            r."作成日時" AS r_作成日時,
+            r."更新日時" AS r_更新日時,
+            -- 発注明細データ
+            pod."ID" AS pod_ID,
+            pod."発注番号" AS pod_発注番号,
+            pod."発注行番号" AS pod_発注行番号,
+            pod."品目コード" AS pod_品目コード,
+            pod."発注数量" AS pod_発注数量,
+            pod."発注単価" AS pod_発注単価,
+            -- 受入検査データ
+            ins."ID" AS ins_ID,
+            ins."検査番号" AS ins_検査番号,
+            ins."検査日" AS ins_検査日,
+            ins."検査数量" AS ins_検査数量,
+            ins."良品数量" AS ins_良品数量,
+            ins."不良数量" AS ins_不良数量,
+            -- 検収データ
+            acc."ID" AS acc_ID,
+            acc."検収番号" AS acc_検収番号,
+            acc."検収日" AS acc_検収日,
+            acc."検収数量" AS acc_検収数量,
+            acc."検収金額" AS acc_検収金額,
+            acc."消費税額" AS acc_消費税額
+        FROM "入荷受入データ" r
+        LEFT JOIN "発注明細データ" pod
+            ON r."発注番号" = pod."発注番号" AND r."発注行番号" = pod."発注行番号"
+        LEFT JOIN "受入検査データ" ins ON r."入荷受入番号" = ins."入荷受入番号"
+        LEFT JOIN "検収データ" acc ON r."入荷受入番号" = acc."入荷受入番号"
+        WHERE r."入荷受入番号" = #{receivingNumber}
+    </select>
+
+</mapper>
+```
+
+</details>
+
+#### リレーション設定のポイント
+
+| 設定項目 | 説明 |
+|---------|------|
+| `<collection>` | 発注→発注明細 の 1:N 関連 |
+| `<association>` | 入荷→発注明細、入荷→検査、入荷→検収 の N:1/1:1 関連 |
+| エイリアス | `po_`（発注）、`pod_`（発注明細）、`r_`（入荷）、`ins_`（検査）、`acc_`（検収） |
+| 有効日サブクエリ | 品目マスタの適用開始日を考慮した最新レコード取得 |
+
+### 楽観ロックの実装
+
+発注から検収までの一連の業務で複数ユーザーが同時に操作する可能性があるため、楽観ロックを実装します。
+
+#### Flyway マイグレーション: バージョンカラム追加
+
+<details>
+<summary>V010__add_purchasing_version_columns.sql</summary>
+
+```sql
+-- src/main/resources/db/migration/V010__add_purchasing_version_columns.sql
+
+-- 発注データテーブルにバージョンカラムを追加
+ALTER TABLE "発注データ" ADD COLUMN "バージョン" INTEGER DEFAULT 1 NOT NULL;
+
+-- 発注明細データテーブルにバージョンカラムを追加
+ALTER TABLE "発注明細データ" ADD COLUMN "バージョン" INTEGER DEFAULT 1 NOT NULL;
+
+-- 入荷受入データテーブルにバージョンカラムを追加
+ALTER TABLE "入荷受入データ" ADD COLUMN "バージョン" INTEGER DEFAULT 1 NOT NULL;
+
+-- 受入検査データテーブルにバージョンカラムを追加
+ALTER TABLE "受入検査データ" ADD COLUMN "バージョン" INTEGER DEFAULT 1 NOT NULL;
+
+-- 検収データテーブルにバージョンカラムを追加
+ALTER TABLE "検収データ" ADD COLUMN "バージョン" INTEGER DEFAULT 1 NOT NULL;
+
+-- コメント追加
+COMMENT ON COLUMN "発注データ"."バージョン" IS '楽観ロック用バージョン番号';
+COMMENT ON COLUMN "発注明細データ"."バージョン" IS '楽観ロック用バージョン番号';
+COMMENT ON COLUMN "入荷受入データ"."バージョン" IS '楽観ロック用バージョン番号';
+COMMENT ON COLUMN "受入検査データ"."バージョン" IS '楽観ロック用バージョン番号';
+COMMENT ON COLUMN "検収データ"."バージョン" IS '楽観ロック用バージョン番号';
+```
+
+</details>
+
+#### エンティティへのバージョンフィールド追加
+
+<details>
+<summary>PurchaseOrder.java（バージョンフィールド追加）</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/PurchaseOrder.java
+package com.example.pms.domain.model.purchase;
+
+import com.example.pms.domain.model.master.Supplier;
+import lombok.Builder;
+import lombok.Data;
+
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.List;
+
+@Data
+@Builder
+public class PurchaseOrder {
+    private Integer id;
+    private String purchaseOrderNumber;
+    private LocalDate orderDate;
+    private String supplierCode;
+    private String purchaserCode;
+    private String departmentCode;
+    private PurchaseOrderStatus status;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private String createdBy;
+    private LocalDateTime updatedAt;
+    private String updatedBy;
+
+    // 楽観ロック用バージョン
+    @Builder.Default
+    private Integer version = 1;
+
+    // リレーション
+    private Supplier supplier;
+    @Builder.Default
+    private List<PurchaseOrderDetail> details = new ArrayList<>();
+}
+```
+
+</details>
+
+<details>
+<summary>Receiving.java（バージョンフィールド追加）</summary>
+
+```java
+// src/main/java/com/example/pms/domain/model/purchase/Receiving.java
+package com.example.pms.domain.model.purchase;
+
+import lombok.Builder;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+
+@Data
+@Builder
+public class Receiving {
+    private Integer id;
+    private String receivingNumber;
+    private String purchaseOrderNumber;
+    private Integer lineNumber;
+    private LocalDate receivingDate;
+    private ReceivingType receivingType;
+    private BigDecimal receivedQuantity;
+    private String locationCode;
+    private String remarks;
+    private LocalDateTime createdAt;
+    private LocalDateTime updatedAt;
+
+    // 楽観ロック用バージョン
+    @Builder.Default
+    private Integer version = 1;
+
+    // リレーション
+    private PurchaseOrderDetail purchaseOrderDetail;
+    private Inspection inspection;
+    private Acceptance acceptance;
+}
+```
+
+</details>
+
+#### MyBatis Mapper: 楽観ロック対応の更新
+
+<details>
+<summary>PurchaseOrderMapper.xml（楽観ロック対応 UPDATE）</summary>
+
+```xml
+<!-- 楽観ロック対応の更新（バージョンチェック付き） -->
+<update id="updateWithOptimisticLock" parameterType="com.example.pms.domain.model.purchase.PurchaseOrder">
+    UPDATE "発注データ"
+    SET
+        "発注日" = #{orderDate},
+        "取引先コード" = #{supplierCode},
+        "発注担当者コード" = #{purchaserCode},
+        "発注部門コード" = #{departmentCode},
+        "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler}::発注ステータス,
+        "備考" = #{remarks},
+        "更新日時" = CURRENT_TIMESTAMP,
+        "更新者" = #{updatedBy},
+        "バージョン" = "バージョン" + 1
+    WHERE "ID" = #{id}
+    AND "バージョン" = #{version}
+</update>
+
+<!-- ステータス更新（楽観ロック対応） -->
+<update id="updateStatusWithOptimisticLock">
+    UPDATE "発注データ"
+    SET
+        "ステータス" = #{status, typeHandler=com.example.pms.infrastructure.out.persistence.typehandler.PurchaseOrderStatusTypeHandler}::発注ステータス,
+        "更新日時" = CURRENT_TIMESTAMP,
+        "バージョン" = "バージョン" + 1
+    WHERE "ID" = #{id}
+    AND "バージョン" = #{version}
+</update>
+
+<!-- 現在のバージョン取得 -->
+<select id="findVersionById" resultType="java.lang.Integer">
+    SELECT "バージョン" FROM "発注データ" WHERE "ID" = #{id}
+</select>
+```
+
+</details>
+
+<details>
+<summary>PurchaseOrderDetailMapper.xml（楽観ロック対応 UPDATE）</summary>
+
+```xml
+<!-- 入荷数量更新（楽観ロック対応） -->
+<update id="updateReceivedQuantityWithOptimisticLock">
+    UPDATE "発注明細データ"
+    SET
+        "入荷済数量" = "入荷済数量" + #{additionalQuantity},
+        "更新日時" = CURRENT_TIMESTAMP,
+        "バージョン" = "バージョン" + 1
+    WHERE "ID" = #{id}
+    AND "バージョン" = #{version}
+</update>
+
+<!-- 検収数量更新（楽観ロック対応） -->
+<update id="updateAcceptedQuantityWithOptimisticLock">
+    UPDATE "発注明細データ"
+    SET
+        "検収済数量" = "検収済数量" + #{additionalQuantity},
+        "完了フラグ" = CASE
+            WHEN "検収済数量" + #{additionalQuantity} >= "発注数量" THEN TRUE
+            ELSE FALSE
+        END,
+        "更新日時" = CURRENT_TIMESTAMP,
+        "バージョン" = "バージョン" + 1
+    WHERE "ID" = #{id}
+    AND "バージョン" = #{version}
+</update>
+
+<!-- 現在のバージョン取得 -->
+<select id="findVersionById" resultType="java.lang.Integer">
+    SELECT "バージョン" FROM "発注明細データ" WHERE "ID" = #{id}
+</select>
+```
+
+</details>
+
+#### Repository 実装: 楽観ロック対応
+
+<details>
+<summary>PurchaseOrderRepositoryImpl.java（楽観ロック対応）</summary>
+
+```java
+// src/main/java/com/example/pms/infrastructure/persistence/repository/PurchaseOrderRepositoryImpl.java
+package com.example.pms.infrastructure.out.persistence.typehandler.repository;
+
+import com.example.pms.application.port.out.PurchaseOrderRepository;
+import com.example.pms.domain.exception.OptimisticLockException;
+import com.example.pms.domain.model.purchase.PurchaseOrder;
+import com.example.pms.domain.model.purchase.PurchaseOrderStatus;
+import com.example.pms.infrastructure.out.persistence.mapper.PurchaseOrderMapper;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Repository;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.Optional;
+
+@Repository
+@RequiredArgsConstructor
+public class PurchaseOrderRepositoryImpl implements PurchaseOrderRepository {
+
+    private final PurchaseOrderMapper mapper;
+
+    @Override
+    @Transactional
+    public void update(PurchaseOrder purchaseOrder) {
+        int updatedCount = mapper.updateWithOptimisticLock(purchaseOrder);
+
+        if (updatedCount == 0) {
+            Integer currentVersion = mapper.findVersionById(purchaseOrder.getId());
+            if (currentVersion == null) {
+                throw new OptimisticLockException("発注", purchaseOrder.getId());
+            } else {
+                throw new OptimisticLockException("発注", purchaseOrder.getId(),
+                        purchaseOrder.getVersion(), currentVersion);
+            }
+        }
+    }
+
+    @Override
+    @Transactional
+    public void updateStatus(Integer id, PurchaseOrderStatus status, Integer version) {
+        int updatedCount = mapper.updateStatusWithOptimisticLock(id, status, version);
+
+        if (updatedCount == 0) {
+            Integer currentVersion = mapper.findVersionById(id);
+            if (currentVersion == null) {
+                throw new OptimisticLockException("発注", id);
+            } else {
+                throw new OptimisticLockException("発注", id, version, currentVersion);
+            }
+        }
+    }
+
+    @Override
+    public Optional<PurchaseOrder> findWithDetailsByPurchaseOrderNumber(String purchaseOrderNumber) {
+        return Optional.ofNullable(mapper.findWithDetailsByPurchaseOrderNumber(purchaseOrderNumber));
+    }
+
+    // その他のメソッド...
+}
+```
+
+</details>
+
+#### TDD: 楽観ロックのテスト
+
+<details>
+<summary>PurchaseOrderRepositoryOptimisticLockTest.java</summary>
+
+```java
+// src/test/java/com/example/pms/infrastructure/persistence/repository/PurchaseOrderRepositoryOptimisticLockTest.java
+package com.example.pms.infrastructure.out.persistence.typehandler.repository;
+
+import com.example.pms.application.port.out.PurchaseOrderRepository;
+import com.example.pms.domain.exception.OptimisticLockException;
+import com.example.pms.domain.model.purchase.PurchaseOrder;
+import com.example.pms.domain.model.purchase.PurchaseOrderStatus;
+import com.example.pms.testsetup.BaseIntegrationTest;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+
+import java.time.LocalDate;
+
+import static org.assertj.core.api.Assertions.*;
+
+@DisplayName("発注リポジトリ - 楽観ロック")
+class PurchaseOrderRepositoryOptimisticLockTest extends BaseIntegrationTest {
+
+    @Autowired
+    private PurchaseOrderRepository purchaseOrderRepository;
+
+    @BeforeEach
+    void setUp() {
+        purchaseOrderRepository.deleteAll();
+    }
+
+    @Nested
+    @DisplayName("楽観ロック")
+    class OptimisticLocking {
+
+        @Test
+        @DisplayName("同じバージョンで更新できる")
+        void canUpdateWithSameVersion() {
+            // Arrange
+            var po = PurchaseOrder.builder()
+                    .purchaseOrderNumber("PO-2025-0001")
+                    .orderDate(LocalDate.of(2025, 1, 20))
+                    .supplierCode("SUP-001")
+                    .status(PurchaseOrderStatus.CREATING)
+                    .build();
+            purchaseOrderRepository.save(po);
+
+            // Act
+            var fetched = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0001").get();
+            fetched.setRemarks("更新テスト");
+            purchaseOrderRepository.update(fetched);
+
+            // Assert
+            var updated = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0001").get();
+            assertThat(updated.getRemarks()).isEqualTo("更新テスト");
+            assertThat(updated.getVersion()).isEqualTo(2);
+        }
+
+        @Test
+        @DisplayName("異なるバージョンで更新すると楽観ロック例外が発生する")
+        void throwsExceptionWhenVersionMismatch() {
+            // Arrange
+            var po = PurchaseOrder.builder()
+                    .purchaseOrderNumber("PO-2025-0002")
+                    .orderDate(LocalDate.of(2025, 1, 20))
+                    .supplierCode("SUP-001")
+                    .status(PurchaseOrderStatus.CREATING)
+                    .build();
+            purchaseOrderRepository.save(po);
+
+            // ユーザーAが取得
+            var poA = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0002").get();
+            // ユーザーBが取得
+            var poB = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0002").get();
+
+            // ユーザーAが更新（成功）
+            poA.setRemarks("ユーザーAの更新");
+            purchaseOrderRepository.update(poA);
+
+            // Act & Assert: ユーザーBが古いバージョンで更新（失敗）
+            poB.setRemarks("ユーザーBの更新");
+            assertThatThrownBy(() -> purchaseOrderRepository.update(poB))
+                    .isInstanceOf(OptimisticLockException.class)
+                    .hasMessageContaining("他のユーザーによって更新されています");
+        }
+
+        @Test
+        @DisplayName("ステータス更新も楽観ロックが適用される")
+        void statusUpdateWithOptimisticLock() {
+            // Arrange
+            var po = PurchaseOrder.builder()
+                    .purchaseOrderNumber("PO-2025-0003")
+                    .orderDate(LocalDate.of(2025, 1, 20))
+                    .supplierCode("SUP-001")
+                    .status(PurchaseOrderStatus.CREATING)
+                    .build();
+            purchaseOrderRepository.save(po);
+
+            // ユーザーAとBが同時に取得
+            var poA = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0003").get();
+            var poB = purchaseOrderRepository.findByPurchaseOrderNumber("PO-2025-0003").get();
+
+            // ユーザーAがステータス更新（成功）
+            purchaseOrderRepository.updateStatus(poA.getId(), PurchaseOrderStatus.ORDERED, poA.getVersion());
+
+            // Act & Assert: ユーザーBが古いバージョンでステータス更新（失敗）
+            assertThatThrownBy(() ->
+                    purchaseOrderRepository.updateStatus(poB.getId(), PurchaseOrderStatus.CANCELLED, poB.getVersion()))
+                    .isInstanceOf(OptimisticLockException.class);
+        }
+    }
+}
+```
+
+</details>
+
+### 入荷・検収処理における楽観ロックの考慮
+
+入荷から検収までの一連の処理では、発注明細の数量を段階的に更新するため、楽観ロックの適切な処理が重要です。
+
+```plantuml
+@startuml
+
+title 入荷・検収処理と楽観ロック
+
+participant "入荷サービス" as RecvSvc
+participant "発注明細リポジトリ" as PODRepo
+participant "入荷リポジトリ" as RecvRepo
+database "DB" as DB
+
+RecvSvc -> PODRepo: findByPurchaseOrderAndLine(poNumber, lineNumber)
+PODRepo -> DB: SELECT ... WHERE 発注番号 = ? AND 発注行番号 = ?
+DB --> PODRepo: 発注明細（バージョン込み）
+PODRepo --> RecvSvc: PurchaseOrderDetail
+
+RecvSvc -> RecvSvc: 入荷データ作成
+
+RecvSvc -> RecvRepo: save(receiving)
+RecvRepo -> DB: INSERT INTO 入荷受入データ
+DB --> RecvRepo: OK
+
+RecvSvc -> PODRepo: updateReceivedQuantity(id, quantity, version)
+PODRepo -> DB: UPDATE ... WHERE ID = ? AND バージョン = ?
+alt バージョン一致
+    DB --> PODRepo: 更新成功（1件）
+    PODRepo --> RecvSvc: OK
+else バージョン不一致
+    DB --> PODRepo: 更新失敗（0件）
+    PODRepo --> RecvSvc: OptimisticLockException
+    RecvSvc -> RecvSvc: ロールバック
+end
+
+@enduml
+```
+
+#### 分割入荷時の楽観ロック戦略
+
+<details>
+<summary>ReceivingService.java（楽観ロック対応）</summary>
+
+```java
+/**
+ * 入荷処理（楽観ロック対応）
+ */
+@Transactional
+public Receiving processReceiving(ReceivingRequest request) {
+    // 発注明細を取得
+    var detail = purchaseOrderDetailRepository
+            .findByPurchaseOrderAndLine(request.getPurchaseOrderNumber(), request.getLineNumber())
+            .orElseThrow(() -> new IllegalArgumentException("発注明細が見つかりません"));
+
+    // 入荷可能数量チェック
+    var remainingQuantity = detail.getOrderQuantity()
+            .subtract(detail.getReceivedQuantity());
+    if (request.getReceivedQuantity().compareTo(remainingQuantity) > 0) {
+        throw new IllegalArgumentException(
+                String.format("入荷数量が残数を超えています（残数: %s）", remainingQuantity));
+    }
+
+    // 入荷データ作成
+    var receiving = Receiving.builder()
+            .receivingNumber(generateReceivingNumber())
+            .purchaseOrderNumber(request.getPurchaseOrderNumber())
+            .lineNumber(request.getLineNumber())
+            .receivingDate(request.getReceivingDate())
+            .receivingType(determineReceivingType(detail, request.getReceivedQuantity()))
+            .receivedQuantity(request.getReceivedQuantity())
+            .locationCode(request.getLocationCode())
+            .build();
+    receivingRepository.save(receiving);
+
+    // 発注明細の入荷済数量を更新（楽観ロック）
+    try {
+        purchaseOrderDetailRepository.updateReceivedQuantity(
+                detail.getId(),
+                request.getReceivedQuantity(),
+                detail.getVersion()
+        );
+    } catch (OptimisticLockException e) {
+        // 他ユーザーが先に入荷処理を行った場合
+        throw new ConcurrentUpdateException(
+                "他のユーザーが同時に入荷処理を行いました。画面を更新して再度お試しください。", e);
+    }
+
+    // 発注ステータス更新
+    updatePurchaseOrderStatus(request.getPurchaseOrderNumber());
+
+    return receiving;
+}
+
+private ReceivingType determineReceivingType(PurchaseOrderDetail detail, BigDecimal receivedQuantity) {
+    var totalReceived = detail.getReceivedQuantity().add(receivedQuantity);
+    if (totalReceived.compareTo(detail.getOrderQuantity()) < 0) {
+        return ReceivingType.SPLIT; // 分割入荷
+    }
+    return ReceivingType.NORMAL; // 通常入荷（全数）
+}
+```
+
+</details>
+
+#### 楽観ロックのベストプラクティス（購買管理向け）
+
+| ポイント | 説明 |
+|---------|------|
+| **発注明細の数量更新** | 入荷・検査・検収それぞれで楽観ロックを適用 |
+| **分割入荷対応** | 複数回の入荷でも整合性を保証 |
+| **ステータス連動** | 発注ステータスと明細の完了フラグを連動更新 |
+| **エラーメッセージ** | ユーザーに再操作を促す明確なメッセージ |
+| **トランザクション境界** | 入荷→明細更新→ステータス更新を1トランザクションで |
+
+---
+
+## 25.4 まとめ
+
+本章では、購買管理（発注から検収まで）の DB 設計と実装について学びました。
+
+### 学んだこと
+
+1. **発注業務の設計**
+   - 発注データと発注明細データの親子関係
+   - 単価マスタによる価格管理
+   - 発注ステータスの状態遷移
+   - 諸口品目（マスタ外品目）の扱い
+
+2. **入荷・検収業務の設計**
+   - 入荷→検査→検収の業務フロー
+   - 分割入荷への対応
+   - 良品・不良品の管理
+   - 消費税計算
+
+3. **命名規則のパターン**
+   - **DB（日本語）**: テーブル名、カラム名、ENUM 型・値は日本語
+   - **Java（英語）**: クラス名、フィールド名、enum 値は英語
+   - **MyBatis resultMap**: 日本語カラムと英語プロパティのマッピング
+   - **TypeHandler**: 日本語 ENUM 値と英語 enum の相互変換
+
+### テーブル一覧
+
+| テーブル名（日本語） | Java エンティティ | 説明 |
+|---|---|---|
+| 単価マスタ | UnitPrice | 品目・取引先ごとの単価情報 |
+| 発注データ | PurchaseOrder | 発注ヘッダ情報 |
+| 発注明細データ | PurchaseOrderDetail | 発注明細情報 |
+| 諸口品目情報 | MiscellaneousItem | マスタ外品目の臨時情報 |
+| 入荷受入データ | Receiving | 入荷情報 |
+| 欠点マスタ | Defect | 不良品の欠点コード |
+| 受入検査データ | Inspection | 受入検査情報 |
+| 検収データ | Acceptance | 検収情報 |
+
+### ENUM 一覧
+
+| DB ENUM 型（日本語） | Java Enum | 値 |
+|---|---|---|
+| 発注ステータス | PurchaseOrderStatus | 作成中→CREATING, 発注済→ORDERED, 一部入荷→PARTIALLY_RECEIVED, 入荷完了→RECEIVED, 検収完了→ACCEPTED, 取消→CANCELLED |
+| 入荷受入区分 | ReceivingType | 通常入荷→NORMAL, 分割入荷→SPLIT, 返品入荷→RETURN |