@k2works/claude-code-booster 3.5.0 → 3.6.0

package/lib/assets/docs/article/practical-database-design/part3-orm/chapter16-orm.md

@@ -1,1166 +1,1166 @@
-# 第16章：仕訳の設計（ORM版）
-
-財務会計システムの核心部分である「仕訳処理」を Spring Data JPA で設計します。本章では、複式簿記の原則に基づき、仕訳データの登録・管理を実現するテーブル構造を TDD で実装します。
-
----
-
-## 16.1 複式簿記と仕訳の概念
-
-複式簿記は、すべての取引を「借方（かりかた）」と「貸方（かしかた）」の2つの側面から記録する方式です。
-
-```plantuml
-@startuml
-
-title 複式簿記の原則
-
-rectangle "取引" as transaction {
-  rectangle "借方（Debit）\n資産の増加\n負債の減少\n費用の発生" as debit
-  rectangle "貸方（Credit）\n資産の減少\n負債の増加\n収益の発生" as credit
-}
-
-debit -[hidden]right- credit
-
-note bottom of transaction
-**貸借一致の原則**
-借方合計 ＝ 貸方合計
-必ず一致する
-end note
-
-@enduml
-```
-
-### 仕訳の具体例
-
-商品を現金で販売した場合の仕訳：
-
-| 借方（Debit） | 貸方（Credit） |
-|--------------|---------------|
-| 現金 100,000円 | 売上 100,000円 |
-
-```plantuml
-@startuml
-
-title 仕訳の流れ
-
-|営業部門|
-start
-:売上取引発生;
-:売上伝票作成;
-
-|経理部門|
-:仕訳入力;
-:貸借バランスチェック;
-
-if (借方合計 = 貸方合計？) then (はい)
-  :仕訳登録;
-  :残高更新;
-else (いいえ)
-  :エラー表示;
-  :修正入力;
-  stop
-endif
-
-:仕訳完了;
-stop
-
-@enduml
-```
-
----
-
-## 16.2 仕訳テーブルのスキーマ設計
-
-### ER図：仕訳の親子関係
-
-```plantuml
-@startuml
-
-entity "仕訳" as Journal {
-  * **仕訳伝票番号**: VARCHAR(10) <<PK>>
-  --
-  * **起票日**: DATE
-  * **入力日**: DATE
-  * **決算仕訳フラグ**: SMALLINT
-  * **単振フラグ**: SMALLINT
-  * **仕訳伝票区分**: SMALLINT
-  * **定期計上フラグ**: SMALLINT
-  * **社員コード**: VARCHAR(10) <<FK>>
-  * **部門コード**: VARCHAR(5) <<FK>>
-  * **赤伝フラグ**: SMALLINT
-  * **赤黒伝票番号**: INTEGER
-  * **バージョン**: INTEGER
-  * **作成日時**: TIMESTAMP
-  * **更新日時**: TIMESTAMP
-}
-
-entity "仕訳明細" as JournalDetail {
-  * **仕訳伝票番号**: VARCHAR(10) <<PK>>
-  * **仕訳行番号**: SMALLINT <<PK>>
-  --
-  * **行摘要**: VARCHAR(1000)
-  * **作成日時**: TIMESTAMP
-  * **更新日時**: TIMESTAMP
-}
-
-entity "仕訳貸借明細" as JournalDebitCreditDetail {
-  * **仕訳伝票番号**: VARCHAR(10) <<PK>> <<FK>>
-  * **仕訳行番号**: SMALLINT <<PK>>
-  * **仕訳行貸借区分**: VARCHAR(1) <<PK>>
-  --
-  * **勘定科目コード**: VARCHAR(5) <<FK>>
-  * **補助科目コード**: VARCHAR(10)
-  * **部門コード**: VARCHAR(5)
-  * **仕訳金額**: DECIMAL(14,2)
-  * **消費税区分**: VARCHAR(2)
-  * **消費税率**: SMALLINT
-  * **作成日時**: TIMESTAMP
-  * **更新日時**: TIMESTAMP
-}
-
-Journal ||--o{ JournalDetail : "含む"
-JournalDetail ||--o{ JournalDebitCreditDetail : "含む"
-
-note right of Journal
-仕訳伝票のヘッダ情報
-起票日、入力日、各種フラグを管理
-end note
-
-note right of JournalDetail
-仕訳の行単位の情報
-1つの仕訳に複数の明細行
-end note
-
-note right of JournalDebitCreditDetail
-借方・貸方の詳細情報
-勘定科目、金額、補助情報を管理
-end note
-
-@enduml
-```
-
-### Flyway マイグレーション
-
-<details>
-<summary>V006__create_journal_tables.sql</summary>
-
-```sql
--- 仕訳伝票区分
-CREATE TYPE 仕訳伝票区分 AS ENUM ('通常', '決算', '自動', '振替');
-
--- 仕訳行貸借区分
-CREATE TYPE 仕訳行貸借区分 AS ENUM ('借方', '貸方');
-
--- 消費税区分
-CREATE TYPE 消費税区分 AS ENUM ('課税', '非課税', '免税', '不課税', '対象外');
-
--- 消費税計算区分（仕訳用）
-CREATE TYPE 仕訳消費税計算区分 AS ENUM ('外税', '内税', '税なし');
-
--- 仕訳ヘッダ
-CREATE TABLE "仕訳" (
-    "仕訳伝票番号" VARCHAR(10) PRIMARY KEY,
-    "起票日" DATE NOT NULL,
-    "入力日" DATE NOT NULL DEFAULT CURRENT_DATE,
-    "決算仕訳フラグ" SMALLINT DEFAULT 0 NOT NULL,
-    "単振フラグ" SMALLINT DEFAULT 0 NOT NULL,
-    "仕訳伝票区分" 仕訳伝票区分 DEFAULT '通常' NOT NULL,
-    "定期計上フラグ" SMALLINT DEFAULT 0 NOT NULL,
-    "社員コード" VARCHAR(10),
-    "部門コード" VARCHAR(5),
-    "赤伝フラグ" SMALLINT DEFAULT 0 NOT NULL,
-    "赤黒伝票番号" INTEGER,
-    "バージョン" INTEGER DEFAULT 0 NOT NULL,
-    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    CONSTRAINT "fk_仕訳_部門"
-        FOREIGN KEY ("部門コード") REFERENCES "部門マスタ"("部門コード")
-);
-
--- 仕訳明細
-CREATE TABLE "仕訳明細" (
-    "仕訳伝票番号" VARCHAR(10) NOT NULL,
-    "仕訳行番号" SMALLINT NOT NULL,
-    "行摘要" VARCHAR(1000),
-    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    PRIMARY KEY ("仕訳伝票番号", "仕訳行番号"),
-    CONSTRAINT "fk_仕訳明細_仕訳"
-        FOREIGN KEY ("仕訳伝票番号") REFERENCES "仕訳"("仕訳伝票番号") ON DELETE CASCADE
-);
-
--- 仕訳貸借明細
-CREATE TABLE "仕訳貸借明細" (
-    "仕訳伝票番号" VARCHAR(10) NOT NULL,
-    "仕訳行番号" SMALLINT NOT NULL,
-    "仕訳行貸借区分" 仕訳行貸借区分 NOT NULL,
-    "勘定科目コード" VARCHAR(5) NOT NULL,
-    "補助科目コード" VARCHAR(10),
-    "部門コード" VARCHAR(5),
-    "仕訳金額" DECIMAL(14,2) NOT NULL,
-    "消費税区分" 消費税区分 DEFAULT '課税',
-    "消費税率" SMALLINT DEFAULT 10,
-    "消費税計算区分" 仕訳消費税計算区分 DEFAULT '外税',
-    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
-    PRIMARY KEY ("仕訳伝票番号", "仕訳行番号", "仕訳行貸借区分"),
-    CONSTRAINT "fk_仕訳貸借明細_仕訳明細"
-        FOREIGN KEY ("仕訳伝票番号", "仕訳行番号")
-        REFERENCES "仕訳明細"("仕訳伝票番号", "仕訳行番号") ON DELETE CASCADE,
-    CONSTRAINT "fk_仕訳貸借明細_勘定科目"
-        FOREIGN KEY ("勘定科目コード") REFERENCES "勘定科目マスタ"("勘定科目コード")
-);
-
--- インデックス
-CREATE INDEX "idx_仕訳_起票日" ON "仕訳"("起票日");
-CREATE INDEX "idx_仕訳_部門コード" ON "仕訳"("部門コード");
-CREATE INDEX "idx_仕訳_仕訳伝票区分" ON "仕訳"("仕訳伝票区分");
-CREATE INDEX "idx_仕訳貸借明細_勘定科目コード" ON "仕訳貸借明細"("勘定科目コード");
-```
-
-</details>
-
----
-
-## 16.3 JPA エンティティの実装
-
-### ENUM 定義
-
-<details>
-<summary>JournalVoucherType.java（仕訳伝票区分）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import lombok.Getter;
-import lombok.RequiredArgsConstructor;
-
-@Getter
-@RequiredArgsConstructor
-public enum JournalVoucherType {
-    NORMAL("通常"),
-    CLOSING("決算"),
-    AUTO("自動"),
-    TRANSFER("振替");
-
-    private final String displayName;
-
-    public static JournalVoucherType fromDisplayName(String displayName) {
-        for (JournalVoucherType type : values()) {
-            if (type.displayName.equals(displayName)) {
-                return type;
-            }
-        }
-        throw new IllegalArgumentException("Unknown journal voucher type: " + displayName);
-    }
-}
-```
-
-</details>
-
-<details>
-<summary>JournalDebitCreditType.java（仕訳行貸借区分）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import lombok.Getter;
-import lombok.RequiredArgsConstructor;
-
-@Getter
-@RequiredArgsConstructor
-public enum JournalDebitCreditType {
-    DEBIT("借方"),
-    CREDIT("貸方");
-
-    private final String displayName;
-
-    public static JournalDebitCreditType fromDisplayName(String displayName) {
-        for (JournalDebitCreditType type : values()) {
-            if (type.displayName.equals(displayName)) {
-                return type;
-            }
-        }
-        throw new IllegalArgumentException("Unknown debit/credit type: " + displayName);
-    }
-}
-```
-
-</details>
-
-### 仕訳エンティティ
-
-<details>
-<summary>Journal.java（仕訳ヘッダ）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import com.example.accounting.infrastructure.persistence.converter.JournalVoucherTypeConverter;
-import jakarta.persistence.*;
-import lombok.*;
-
-import java.math.BigDecimal;
-import java.time.LocalDate;
-import java.time.LocalDateTime;
-import java.util.ArrayList;
-import java.util.List;
-
-@Entity
-@Table(name = "仕訳")
-@NamedEntityGraphs({
-    @NamedEntityGraph(
-        name = "Journal.withAllDetails",
-        attributeNodes = {
-            @NamedAttributeNode(value = "details", subgraph = "details-subgraph")
-        },
-        subgraphs = {
-            @NamedSubgraph(
-                name = "details-subgraph",
-                attributeNodes = {
-                    @NamedAttributeNode("debitCreditDetails")
-                }
-            )
-        }
-    )
-})
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class Journal {
-
-    @Id
-    @Column(name = "仕訳伝票番号", length = 10)
-    private String journalVoucherNumber;
-
-    @Column(name = "起票日", nullable = false)
-    private LocalDate postingDate;
-
-    @Column(name = "入力日", nullable = false)
-    private LocalDate entryDate;
-
-    @Builder.Default
-    @Column(name = "決算仕訳フラグ", nullable = false)
-    private Boolean closingJournalFlag = false;
-
-    @Builder.Default
-    @Column(name = "単振フラグ", nullable = false)
-    private Boolean singleEntryFlag = false;
-
-    @Convert(converter = JournalVoucherTypeConverter.class)
-    @Column(name = "仕訳伝票区分", nullable = false, columnDefinition = "仕訳伝票区分")
-    @Builder.Default
-    private JournalVoucherType voucherType = JournalVoucherType.NORMAL;
-
-    @Builder.Default
-    @Column(name = "定期計上フラグ", nullable = false)
-    private Boolean periodicPostingFlag = false;
-
-    @Column(name = "社員コード", length = 10)
-    private String employeeCode;
-
-    @Column(name = "部門コード", length = 5)
-    private String departmentCode;
-
-    @Builder.Default
-    @Column(name = "赤伝フラグ", nullable = false)
-    private Boolean redSlipFlag = false;
-
-    @Column(name = "赤黒伝票番号")
-    private Integer redBlackVoucherNumber;
-
-    @Version
-    @Column(name = "バージョン")
-    private Integer version;
-
-    @Column(name = "作成日時", nullable = false)
-    private LocalDateTime createdAt;
-
-    @Column(name = "更新日時", nullable = false)
-    private LocalDateTime updatedAt;
-
-    @OneToMany(mappedBy = "journal", cascade = CascadeType.ALL, orphanRemoval = true)
-    @Builder.Default
-    private List<JournalDetail> details = new ArrayList<>();
-
-    /**
-     * 貸借バランスチェック
-     */
-    @Transient
-    public boolean isBalanced() {
-        var debitTotal = details.stream()
-            .flatMap(d -> d.getDebitCreditDetails().stream())
-            .filter(dc -> dc.getDebitCreditType() == JournalDebitCreditType.DEBIT)
-            .map(JournalDebitCreditDetail::getAmount)
-            .reduce(BigDecimal.ZERO, BigDecimal::add);
-
-        var creditTotal = details.stream()
-            .flatMap(d -> d.getDebitCreditDetails().stream())
-            .filter(dc -> dc.getDebitCreditType() == JournalDebitCreditType.CREDIT)
-            .map(JournalDebitCreditDetail::getAmount)
-            .reduce(BigDecimal.ZERO, BigDecimal::add);
-
-        return debitTotal.compareTo(creditTotal) == 0;
-    }
-
-    public void addDetail(JournalDetail detail) {
-        details.add(detail);
-        detail.setJournal(this);
-    }
-
-    @PrePersist
-    protected void onCreate() {
-        createdAt = LocalDateTime.now();
-        updatedAt = LocalDateTime.now();
-        if (entryDate == null) {
-            entryDate = LocalDate.now();
-        }
-    }
-
-    @PreUpdate
-    protected void onUpdate() {
-        updatedAt = LocalDateTime.now();
-    }
-}
-```
-
-</details>
-
-### 複合主キーの実装
-
-JPA では `@EmbeddedId` を使用して複合主キーを表現します。
-
-<details>
-<summary>JournalDetailId.java（仕訳明細の複合主キー）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import jakarta.persistence.Column;
-import jakarta.persistence.Embeddable;
-import lombok.*;
-
-import java.io.Serializable;
-
-@Embeddable
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class JournalDetailId implements Serializable {
-
-    @Column(name = "仕訳伝票番号", length = 10)
-    private String journalVoucherNumber;
-
-    @Column(name = "仕訳行番号")
-    private Integer lineNumber;
-}
-```
-
-</details>
-
-<details>
-<summary>JournalDetail.java（仕訳明細）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import jakarta.persistence.*;
-import lombok.*;
-
-import java.time.LocalDateTime;
-import java.util.ArrayList;
-import java.util.List;
-
-@Entity
-@Table(name = "仕訳明細")
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class JournalDetail {
-
-    @EmbeddedId
-    private JournalDetailId id;
-
-    @Column(name = "行摘要", length = 1000)
-    private String lineSummary;
-
-    @Column(name = "作成日時", nullable = false)
-    private LocalDateTime createdAt;
-
-    @Column(name = "更新日時", nullable = false)
-    private LocalDateTime updatedAt;
-
-    @ManyToOne(fetch = FetchType.LAZY)
-    @JoinColumn(name = "仕訳伝票番号", insertable = false, updatable = false)
-    private Journal journal;
-
-    @OneToMany(mappedBy = "journalDetail", cascade = CascadeType.ALL, orphanRemoval = true)
-    @Builder.Default
-    private List<JournalDebitCreditDetail> debitCreditDetails = new ArrayList<>();
-
-    public void addDebitCreditDetail(JournalDebitCreditDetail dcDetail) {
-        debitCreditDetails.add(dcDetail);
-        dcDetail.setJournalDetail(this);
-    }
-
-    @PrePersist
-    protected void onCreate() {
-        createdAt = LocalDateTime.now();
-        updatedAt = LocalDateTime.now();
-    }
-
-    @PreUpdate
-    protected void onUpdate() {
-        updatedAt = LocalDateTime.now();
-    }
-}
-```
-
-</details>
-
-<details>
-<summary>JournalDebitCreditDetailId.java（仕訳貸借明細の複合主キー）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import com.example.accounting.infrastructure.persistence.converter.JournalDebitCreditTypeConverter;
-import jakarta.persistence.Column;
-import jakarta.persistence.Convert;
-import jakarta.persistence.Embeddable;
-import lombok.*;
-
-import java.io.Serializable;
-
-@Embeddable
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class JournalDebitCreditDetailId implements Serializable {
-
-    @Column(name = "仕訳伝票番号", length = 10)
-    private String journalVoucherNumber;
-
-    @Column(name = "仕訳行番号")
-    private Integer lineNumber;
-
-    @Convert(converter = JournalDebitCreditTypeConverter.class)
-    @Column(name = "仕訳行貸借区分", columnDefinition = "仕訳行貸借区分")
-    private JournalDebitCreditType debitCreditType;
-}
-```
-
-</details>
-
-<details>
-<summary>JournalDebitCreditDetail.java（仕訳貸借明細）</summary>
-
-```java
-package com.example.accounting.domain.model.journal;
-
-import com.example.accounting.infrastructure.persistence.converter.*;
-import jakarta.persistence.*;
-import lombok.*;
-
-import java.math.BigDecimal;
-import java.time.LocalDateTime;
-
-@Entity
-@Table(name = "仕訳貸借明細")
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class JournalDebitCreditDetail {
-
-    @EmbeddedId
-    private JournalDebitCreditDetailId id;
-
-    @Column(name = "勘定科目コード", length = 5, nullable = false)
-    private String accountCode;
-
-    @Column(name = "補助科目コード", length = 10)
-    private String subAccountCode;
-
-    @Column(name = "部門コード", length = 5)
-    private String departmentCode;
-
-    @Column(name = "仕訳金額", precision = 14, scale = 2, nullable = false)
-    private BigDecimal amount;
-
-    @Convert(converter = TaxTypeConverter.class)
-    @Column(name = "消費税区分", columnDefinition = "消費税区分")
-    @Builder.Default
-    private TaxType taxType = TaxType.TAXABLE;
-
-    @Builder.Default
-    @Column(name = "消費税率")
-    private Integer taxRate = 10;
-
-    @Column(name = "作成日時", nullable = false)
-    private LocalDateTime createdAt;
-
-    @Column(name = "更新日時", nullable = false)
-    private LocalDateTime updatedAt;
-
-    @ManyToOne(fetch = FetchType.LAZY)
-    @JoinColumns({
-        @JoinColumn(name = "仕訳伝票番号", referencedColumnName = "仕訳伝票番号", insertable = false, updatable = false),
-        @JoinColumn(name = "仕訳行番号", referencedColumnName = "仕訳行番号", insertable = false, updatable = false)
-    })
-    private JournalDetail journalDetail;
-
-    @Transient
-    public JournalDebitCreditType getDebitCreditType() {
-        return id != null ? id.getDebitCreditType() : null;
-    }
-
-    @PrePersist
-    protected void onCreate() {
-        createdAt = LocalDateTime.now();
-        updatedAt = LocalDateTime.now();
-    }
-
-    @PreUpdate
-    protected void onUpdate() {
-        updatedAt = LocalDateTime.now();
-    }
-}
-```
-
-</details>
-
----
-
-## 16.4 AttributeConverter の実装
-
-<details>
-<summary>JournalVoucherTypeConverter.java</summary>
-
-```java
-package com.example.accounting.infrastructure.persistence.converter;
-
-import com.example.accounting.domain.model.journal.JournalVoucherType;
-import jakarta.persistence.AttributeConverter;
-import jakarta.persistence.Converter;
-
-@Converter(autoApply = true)
-public class JournalVoucherTypeConverter implements AttributeConverter<JournalVoucherType, String> {
-
-    @Override
-    public String convertToDatabaseColumn(JournalVoucherType attribute) {
-        return attribute != null ? attribute.getDisplayName() : null;
-    }
-
-    @Override
-    public JournalVoucherType convertToEntityAttribute(String dbData) {
-        return dbData != null ? JournalVoucherType.fromDisplayName(dbData) : null;
-    }
-}
-```
-
-</details>
-
-<details>
-<summary>JournalDebitCreditTypeConverter.java</summary>
-
-```java
-package com.example.accounting.infrastructure.persistence.converter;
-
-import com.example.accounting.domain.model.journal.JournalDebitCreditType;
-import jakarta.persistence.AttributeConverter;
-import jakarta.persistence.Converter;
-
-@Converter(autoApply = true)
-public class JournalDebitCreditTypeConverter implements AttributeConverter<JournalDebitCreditType, String> {
-
-    @Override
-    public String convertToDatabaseColumn(JournalDebitCreditType attribute) {
-        return attribute != null ? attribute.getDisplayName() : null;
-    }
-
-    @Override
-    public JournalDebitCreditType convertToEntityAttribute(String dbData) {
-        return dbData != null ? JournalDebitCreditType.fromDisplayName(dbData) : null;
-    }
-}
-```
-
-</details>
-
----
-
-## 16.5 TDD による仕訳の実装
-
-### テストクラス
-
-<details>
-<summary>JournalRepositoryTest.java</summary>
-
-```java
-package com.example.accounting.infrastructure.persistence.repository;
-
-import com.example.accounting.application.port.out.JournalRepository;
-import com.example.accounting.domain.model.journal.*;
-import com.example.accounting.testsetup.BaseIntegrationTest;
-import org.junit.jupiter.api.*;
-import org.springframework.beans.factory.annotation.Autowired;
-
-import java.math.BigDecimal;
-import java.time.LocalDate;
-
-import static org.assertj.core.api.Assertions.*;
-
-@DisplayName("仕訳リポジトリのテスト")
-class JournalRepositoryTest extends BaseIntegrationTest {
-
-    @Autowired
-    private JournalRepository journalRepository;
-
-    @BeforeEach
-    void setUp() {
-        journalRepository.deleteAll();
-    }
-
-    @Nested
-    @DisplayName("仕訳の登録")
-    class JournalInsertTest {
-
-        @Test
-        @DisplayName("単純仕訳（1行借方・1行貸方）を登録できる")
-        void shouldInsertSimpleJournal() {
-            // Given: 現金売上の仕訳データ
-            var journal = createSimpleSalesJournal("J0001");
-
-            // When: 仕訳を登録
-            journalRepository.save(journal);
-
-            // Then: 登録されたデータを確認
-            var savedJournal = journalRepository.findByVoucherNumber("J0001");
-            assertThat(savedJournal).isPresent();
-            assertThat(savedJournal.get().getPostingDate()).isEqualTo(LocalDate.of(2024, 4, 1));
-            assertThat(savedJournal.get().isBalanced()).isTrue();
-        }
-
-        @Test
-        @DisplayName("複合仕訳（複数行）を登録できる")
-        void shouldInsertCompoundJournal() {
-            // Given: 売掛金回収の複合仕訳
-            var journal = createCompoundJournal("J0002");
-
-            // When: 仕訳を登録
-            journalRepository.save(journal);
-
-            // Then: 登録されたデータを確認
-            var savedJournal = journalRepository.findByVoucherNumber("J0002");
-            assertThat(savedJournal).isPresent();
-            assertThat(savedJournal.get().getDetails()).hasSize(2);
-            assertThat(savedJournal.get().isBalanced()).isTrue();
-        }
-
-        @Test
-        @DisplayName("貸借が一致しない仕訳はバランスチェックでfalseを返す")
-        void shouldReturnFalseForUnbalancedJournal() {
-            // Given: 貸借不一致の仕訳データ
-            var journal = createUnbalancedJournal("J0003");
-
-            // When & Then: バランスチェック
-            assertThat(journal.isBalanced()).isFalse();
-        }
-    }
-
-    @Nested
-    @DisplayName("仕訳の検索")
-    class JournalSearchTest {
-
-        @BeforeEach
-        void setUpData() {
-            journalRepository.save(createSimpleSalesJournal("J0001"));
-            journalRepository.save(createSimpleSalesJournal("J0002"));
-        }
-
-        @Test
-        @DisplayName("起票日範囲で仕訳を検索できる")
-        void shouldFindJournalsByDateRange() {
-            // When: 日付範囲で検索
-            var journals = journalRepository.findByPostingDateBetween(
-                LocalDate.of(2024, 4, 1),
-                LocalDate.of(2024, 4, 30)
-            );
-
-            // Then: 該当する仕訳が返される
-            assertThat(journals).hasSize(2);
-        }
-
-        @Test
-        @DisplayName("勘定科目コードで仕訳を検索できる")
-        void shouldFindJournalsByAccountCode() {
-            // When: 勘定科目コードで検索
-            var journals = journalRepository.findByAccountCode("11110");
-
-            // Then: 該当する仕訳が返される
-            assertThat(journals).hasSize(2);
-        }
-    }
-
-    // テストデータ作成メソッド
-    private Journal createSimpleSalesJournal(String voucherNumber) {
-        var journal = Journal.builder()
-            .journalVoucherNumber(voucherNumber)
-            .postingDate(LocalDate.of(2024, 4, 1))
-            .entryDate(LocalDate.now())
-            .voucherType(JournalVoucherType.NORMAL)
-            .build();
-
-        var detailId = JournalDetailId.builder()
-            .journalVoucherNumber(voucherNumber)
-            .lineNumber(1)
-            .build();
-
-        var journalDetail = JournalDetail.builder()
-            .id(detailId)
-            .lineSummary("現金売上")
-            .build();
-
-        var debitId = JournalDebitCreditDetailId.builder()
-            .journalVoucherNumber(voucherNumber)
-            .lineNumber(1)
-            .debitCreditType(JournalDebitCreditType.DEBIT)
-            .build();
-
-        var debitDetail = JournalDebitCreditDetail.builder()
-            .id(debitId)
-            .accountCode("11110")
-            .amount(new BigDecimal("100000"))
-            .build();
-
-        var creditId = JournalDebitCreditDetailId.builder()
-            .journalVoucherNumber(voucherNumber)
-            .lineNumber(1)
-            .debitCreditType(JournalDebitCreditType.CREDIT)
-            .build();
-
-        var creditDetail = JournalDebitCreditDetail.builder()
-            .id(creditId)
-            .accountCode("41100")
-            .amount(new BigDecimal("100000"))
-            .build();
-
-        journalDetail.addDebitCreditDetail(debitDetail);
-        journalDetail.addDebitCreditDetail(creditDetail);
-        journal.addDetail(journalDetail);
-
-        return journal;
-    }
-
-    private Journal createCompoundJournal(String voucherNumber) {
-        // 省略（part-3.md と同様の実装）
-        return Journal.builder().journalVoucherNumber(voucherNumber).build();
-    }
-
-    private Journal createUnbalancedJournal(String voucherNumber) {
-        // 省略（part-3.md と同様の実装）
-        return Journal.builder().journalVoucherNumber(voucherNumber).build();
-    }
-}
-```
-
-</details>
-
----
-
-## 16.6 Spring Data JPA Repository
-
-### Repository インターフェース（Output Port）
-
-<details>
-<summary>JournalRepository.java</summary>
-
-```java
-package com.example.accounting.application.port.out;
-
-import com.example.accounting.domain.model.journal.Journal;
-
-import java.time.LocalDate;
-import java.util.List;
-import java.util.Optional;
-
-public interface JournalRepository {
-    void save(Journal journal);
-    Optional<Journal> findByVoucherNumber(String voucherNumber);
-    List<Journal> findByPostingDateBetween(LocalDate fromDate, LocalDate toDate);
-    List<Journal> findByAccountCode(String accountCode);
-    List<Journal> findByDepartmentCode(String departmentCode);
-    void delete(String voucherNumber);
-    void deleteAll();
-}
-```
-
-</details>
-
-### JpaRepository
-
-<details>
-<summary>JournalJpaRepository.java</summary>
-
-```java
-package com.example.accounting.infrastructure.persistence.repository;
-
-import com.example.accounting.domain.model.journal.Journal;
-import org.springframework.data.jpa.repository.EntityGraph;
-import org.springframework.data.jpa.repository.JpaRepository;
-import org.springframework.data.jpa.repository.Modifying;
-import org.springframework.data.jpa.repository.Query;
-import org.springframework.data.repository.query.Param;
-import org.springframework.stereotype.Repository;
-
-import java.time.LocalDate;
-import java.util.List;
-import java.util.Optional;
-
-@Repository
-public interface JournalJpaRepository extends JpaRepository<Journal, String> {
-
-    @EntityGraph(value = "Journal.withAllDetails")
-    Optional<Journal> findByJournalVoucherNumber(String voucherNumber);
-
-    @EntityGraph(value = "Journal.withAllDetails")
-    List<Journal> findByPostingDateBetween(LocalDate fromDate, LocalDate toDate);
-
-    @Query("SELECT DISTINCT j FROM Journal j " +
-           "JOIN j.details d " +
-           "JOIN d.debitCreditDetails dc " +
-           "WHERE dc.accountCode = :accountCode")
-    @EntityGraph(value = "Journal.withAllDetails")
-    List<Journal> findByAccountCode(@Param("accountCode") String accountCode);
-
-    @EntityGraph(value = "Journal.withAllDetails")
-    List<Journal> findByDepartmentCode(String departmentCode);
-
-    @Modifying
-    @Query(value = "TRUNCATE TABLE \"仕訳\" CASCADE", nativeQuery = true)
-    void truncateTable();
-}
-```
-
-</details>
-
----
-
-## 16.7 N+1 問題への対策
-
-### @EntityGraph による一括取得
-
-JPA では `@EntityGraph` を使って関連エンティティを一括取得できます。
-
-```plantuml
-@startuml
-
-title N+1 問題の発生と解決
-
-actor Client
-participant Controller
-database DB
-
-== LAZY ロードの場合（N+1 問題が発生） ==
-
-Client -> Controller: 仕訳一覧取得
-Controller -> DB: SELECT * FROM "仕訳" (1回)
-DB --> Controller: 仕訳100件
-
-loop 各仕訳に対して
-    Controller -> DB: SELECT * FROM "仕訳明細" WHERE 仕訳伝票番号 = ?
-    DB --> Controller: 明細データ
-end
-
-note right of Controller
-**合計クエリ数: 101回**
-1回（親） + 100回（子）= N+1
-end note
-
-== @EntityGraph を使用した場合 ==
-
-Client -> Controller: 仕訳一覧取得
-Controller -> DB: SELECT j.*, d.* FROM "仕訳" j LEFT JOIN "仕訳明細" d ON ...
-DB --> Controller: 結合済みデータ
-
-note right of Controller
-**合計クエリ数: 1回**
-JOIN で一括取得
-end note
-
-@enduml
-```
-
-### Named EntityGraph の定義
-
-```java
-@Entity
-@Table(name = "仕訳")
-@NamedEntityGraphs({
-    @NamedEntityGraph(
-        name = "Journal.withAllDetails",
-        attributeNodes = {
-            @NamedAttributeNode(value = "details", subgraph = "details-subgraph")
-        },
-        subgraphs = {
-            @NamedSubgraph(
-                name = "details-subgraph",
-                attributeNodes = {
-                    @NamedAttributeNode("debitCreditDetails")
-                }
-            )
-        }
-    )
-})
-public class Journal {
-    // ...
-}
-```
-
----
-
-## 16.8 楽観ロックの実装
-
-JPA では `@Version` アノテーションで楽観ロックを簡単に実装できます。
-
-```java
-@Entity
-@Table(name = "仕訳")
-public class Journal {
-
-    @Version
-    @Column(name = "バージョン")
-    private Integer version;
-
-    // ...
-}
-```
-
-### 楽観ロックの動作
-
-1. エンティティ取得時にバージョン番号を保持
-2. UPDATE 時に `WHERE バージョン = :currentVersion` 条件付き
-3. バージョン不一致なら `ObjectOptimisticLockingFailureException` をスロー
-4. 成功時はバージョンを自動インクリメント
-
----
-
-## 16.9 仕訳サービスの実装
-
-<details>
-<summary>JournalService.java</summary>
-
-```java
-package com.example.accounting.application.service;
-
-import com.example.accounting.application.port.out.JournalRepository;
-import com.example.accounting.domain.model.journal.*;
-import lombok.RequiredArgsConstructor;
-import org.springframework.stereotype.Service;
-import org.springframework.transaction.annotation.Transactional;
-
-import java.time.LocalDate;
-import java.util.List;
-
-@Service
-@RequiredArgsConstructor
-public class JournalService {
-
-    private final JournalRepository journalRepository;
-
-    /**
-     * 仕訳を登録する
-     */
-    @Transactional
-    public void registerJournal(Journal journal) {
-        if (!journal.isBalanced()) {
-            throw new IllegalArgumentException(
-                "仕訳の貸借が一致しません: " + journal.getJournalVoucherNumber()
-            );
-        }
-        journalRepository.save(journal);
-    }
-
-    /**
-     * 仕訳を取得する
-     */
-    @Transactional(readOnly = true)
-    public Journal getJournal(String voucherNumber) {
-        return journalRepository.findByVoucherNumber(voucherNumber)
-            .orElseThrow(() -> new IllegalArgumentException(
-                "仕訳が見つかりません: " + voucherNumber
-            ));
-    }
-
-    /**
-     * 期間指定で仕訳を検索する
-     */
-    @Transactional(readOnly = true)
-    public List<Journal> findJournalsByDateRange(LocalDate fromDate, LocalDate toDate) {
-        return journalRepository.findByPostingDateBetween(fromDate, toDate);
-    }
-
-    /**
-     * 仕訳を取消する（赤伝処理）
-     */
-    @Transactional
-    public String cancelJournal(String voucherNumber) {
-        var original = getJournal(voucherNumber);
-        var redSlip = createRedSlip(original);
-        journalRepository.save(redSlip);
-        return redSlip.getJournalVoucherNumber();
-    }
-
-    private Journal createRedSlip(Journal original) {
-        // 借方・貸方を反転した赤伝を作成
-        // ...
-        return Journal.builder().build();
-    }
-}
-```
-
-</details>
-
----
-
-## 16.10 MyBatis 版との比較
-
-| 観点 | MyBatis 版 | JPA 版 |
-|------|-----------|--------|
-| 親子関係 | 個別に INSERT/SELECT | `@OneToMany` で自動管理 |
-| 複合主キー | XML で個別指定 | `@EmbeddedId` |
-| N+1 対策 | JOIN を明示的に記述 | `@EntityGraph` |
-| カスケード | 手動実装 | `CascadeType.ALL` |
-| 楽観ロック | 手動実装 | `@Version` |
-
----
-
-## 第16章のまとめ
-
-### 作成したテーブル
-
-| テーブル名 | 説明 |
-|----------|------|
-| `仕訳` | 仕訳伝票のヘッダ情報 |
-| `仕訳明細` | 仕訳の行単位の情報 |
-| `仕訳貸借明細` | 借方・貸方の詳細情報 |
-
-### 設計のポイント
-
-1. **3層構造の仕訳テーブル**: 仕訳 → 仕訳明細 → 仕訳貸借明細
-2. **@EmbeddedId**: 複合主キーの管理
-3. **@OneToMany / @ManyToOne**: JPA リレーションの活用
-4. **CascadeType.ALL**: カスケード操作
-5. **@EntityGraph**: N+1 問題への対策
-6. **@Version**: 楽観ロックの実装
-7. **isBalanced()**: 貸借一致の原則をエンティティで表現
-
----
-
-## 次章の予告
-
-第17章では、自動仕訳の設計に進みます。販売管理システムからの売上データを会計システムの仕訳データへ自動変換するパターンマスタの設計と、フラグ管理方式・日付管理方式によるデータ連携を実装します。
+# 第16章：仕訳の設計（ORM版）
+
+財務会計システムの核心部分である「仕訳処理」を Spring Data JPA で設計します。本章では、複式簿記の原則に基づき、仕訳データの登録・管理を実現するテーブル構造を TDD で実装します。
+
+---
+
+## 16.1 複式簿記と仕訳の概念
+
+複式簿記は、すべての取引を「借方（かりかた）」と「貸方（かしかた）」の2つの側面から記録する方式です。
+
+```plantuml
+@startuml
+
+title 複式簿記の原則
+
+rectangle "取引" as transaction {
+  rectangle "借方（Debit）\n資産の増加\n負債の減少\n費用の発生" as debit
+  rectangle "貸方（Credit）\n資産の減少\n負債の増加\n収益の発生" as credit
+}
+
+debit -[hidden]right- credit
+
+note bottom of transaction
+**貸借一致の原則**
+借方合計 ＝ 貸方合計
+必ず一致する
+end note
+
+@enduml
+```
+
+### 仕訳の具体例
+
+商品を現金で販売した場合の仕訳：
+
+| 借方（Debit） | 貸方（Credit） |
+|--------------|---------------|
+| 現金 100,000円 | 売上 100,000円 |
+
+```plantuml
+@startuml
+
+title 仕訳の流れ
+
+|営業部門|
+start
+:売上取引発生;
+:売上伝票作成;
+
+|経理部門|
+:仕訳入力;
+:貸借バランスチェック;
+
+if (借方合計 = 貸方合計？) then (はい)
+  :仕訳登録;
+  :残高更新;
+else (いいえ)
+  :エラー表示;
+  :修正入力;
+  stop
+endif
+
+:仕訳完了;
+stop
+
+@enduml
+```
+
+---
+
+## 16.2 仕訳テーブルのスキーマ設計
+
+### ER図：仕訳の親子関係
+
+```plantuml
+@startuml
+
+entity "仕訳" as Journal {
+  * **仕訳伝票番号**: VARCHAR(10) <<PK>>
+  --
+  * **起票日**: DATE
+  * **入力日**: DATE
+  * **決算仕訳フラグ**: SMALLINT
+  * **単振フラグ**: SMALLINT
+  * **仕訳伝票区分**: SMALLINT
+  * **定期計上フラグ**: SMALLINT
+  * **社員コード**: VARCHAR(10) <<FK>>
+  * **部門コード**: VARCHAR(5) <<FK>>
+  * **赤伝フラグ**: SMALLINT
+  * **赤黒伝票番号**: INTEGER
+  * **バージョン**: INTEGER
+  * **作成日時**: TIMESTAMP
+  * **更新日時**: TIMESTAMP
+}
+
+entity "仕訳明細" as JournalDetail {
+  * **仕訳伝票番号**: VARCHAR(10) <<PK>>
+  * **仕訳行番号**: SMALLINT <<PK>>
+  --
+  * **行摘要**: VARCHAR(1000)
+  * **作成日時**: TIMESTAMP
+  * **更新日時**: TIMESTAMP
+}
+
+entity "仕訳貸借明細" as JournalDebitCreditDetail {
+  * **仕訳伝票番号**: VARCHAR(10) <<PK>> <<FK>>
+  * **仕訳行番号**: SMALLINT <<PK>>
+  * **仕訳行貸借区分**: VARCHAR(1) <<PK>>
+  --
+  * **勘定科目コード**: VARCHAR(5) <<FK>>
+  * **補助科目コード**: VARCHAR(10)
+  * **部門コード**: VARCHAR(5)
+  * **仕訳金額**: DECIMAL(14,2)
+  * **消費税区分**: VARCHAR(2)
+  * **消費税率**: SMALLINT
+  * **作成日時**: TIMESTAMP
+  * **更新日時**: TIMESTAMP
+}
+
+Journal ||--o{ JournalDetail : "含む"
+JournalDetail ||--o{ JournalDebitCreditDetail : "含む"
+
+note right of Journal
+仕訳伝票のヘッダ情報
+起票日、入力日、各種フラグを管理
+end note
+
+note right of JournalDetail
+仕訳の行単位の情報
+1つの仕訳に複数の明細行
+end note
+
+note right of JournalDebitCreditDetail
+借方・貸方の詳細情報
+勘定科目、金額、補助情報を管理
+end note
+
+@enduml
+```
+
+### Flyway マイグレーション
+
+<details>
+<summary>V006__create_journal_tables.sql</summary>
+
+```sql
+-- 仕訳伝票区分
+CREATE TYPE 仕訳伝票区分 AS ENUM ('通常', '決算', '自動', '振替');
+
+-- 仕訳行貸借区分
+CREATE TYPE 仕訳行貸借区分 AS ENUM ('借方', '貸方');
+
+-- 消費税区分
+CREATE TYPE 消費税区分 AS ENUM ('課税', '非課税', '免税', '不課税', '対象外');
+
+-- 消費税計算区分（仕訳用）
+CREATE TYPE 仕訳消費税計算区分 AS ENUM ('外税', '内税', '税なし');
+
+-- 仕訳ヘッダ
+CREATE TABLE "仕訳" (
+    "仕訳伝票番号" VARCHAR(10) PRIMARY KEY,
+    "起票日" DATE NOT NULL,
+    "入力日" DATE NOT NULL DEFAULT CURRENT_DATE,
+    "決算仕訳フラグ" SMALLINT DEFAULT 0 NOT NULL,
+    "単振フラグ" SMALLINT DEFAULT 0 NOT NULL,
+    "仕訳伝票区分" 仕訳伝票区分 DEFAULT '通常' NOT NULL,
+    "定期計上フラグ" SMALLINT DEFAULT 0 NOT NULL,
+    "社員コード" VARCHAR(10),
+    "部門コード" VARCHAR(5),
+    "赤伝フラグ" SMALLINT DEFAULT 0 NOT NULL,
+    "赤黒伝票番号" INTEGER,
+    "バージョン" INTEGER DEFAULT 0 NOT NULL,
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    CONSTRAINT "fk_仕訳_部門"
+        FOREIGN KEY ("部門コード") REFERENCES "部門マスタ"("部門コード")
+);
+
+-- 仕訳明細
+CREATE TABLE "仕訳明細" (
+    "仕訳伝票番号" VARCHAR(10) NOT NULL,
+    "仕訳行番号" SMALLINT NOT NULL,
+    "行摘要" VARCHAR(1000),
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    PRIMARY KEY ("仕訳伝票番号", "仕訳行番号"),
+    CONSTRAINT "fk_仕訳明細_仕訳"
+        FOREIGN KEY ("仕訳伝票番号") REFERENCES "仕訳"("仕訳伝票番号") ON DELETE CASCADE
+);
+
+-- 仕訳貸借明細
+CREATE TABLE "仕訳貸借明細" (
+    "仕訳伝票番号" VARCHAR(10) NOT NULL,
+    "仕訳行番号" SMALLINT NOT NULL,
+    "仕訳行貸借区分" 仕訳行貸借区分 NOT NULL,
+    "勘定科目コード" VARCHAR(5) NOT NULL,
+    "補助科目コード" VARCHAR(10),
+    "部門コード" VARCHAR(5),
+    "仕訳金額" DECIMAL(14,2) NOT NULL,
+    "消費税区分" 消費税区分 DEFAULT '課税',
+    "消費税率" SMALLINT DEFAULT 10,
+    "消費税計算区分" 仕訳消費税計算区分 DEFAULT '外税',
+    "作成日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    "更新日時" TIMESTAMP DEFAULT CURRENT_TIMESTAMP NOT NULL,
+    PRIMARY KEY ("仕訳伝票番号", "仕訳行番号", "仕訳行貸借区分"),
+    CONSTRAINT "fk_仕訳貸借明細_仕訳明細"
+        FOREIGN KEY ("仕訳伝票番号", "仕訳行番号")
+        REFERENCES "仕訳明細"("仕訳伝票番号", "仕訳行番号") ON DELETE CASCADE,
+    CONSTRAINT "fk_仕訳貸借明細_勘定科目"
+        FOREIGN KEY ("勘定科目コード") REFERENCES "勘定科目マスタ"("勘定科目コード")
+);
+
+-- インデックス
+CREATE INDEX "idx_仕訳_起票日" ON "仕訳"("起票日");
+CREATE INDEX "idx_仕訳_部門コード" ON "仕訳"("部門コード");
+CREATE INDEX "idx_仕訳_仕訳伝票区分" ON "仕訳"("仕訳伝票区分");
+CREATE INDEX "idx_仕訳貸借明細_勘定科目コード" ON "仕訳貸借明細"("勘定科目コード");
+```
+
+</details>
+
+---
+
+## 16.3 JPA エンティティの実装
+
+### ENUM 定義
+
+<details>
+<summary>JournalVoucherType.java（仕訳伝票区分）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import lombok.Getter;
+import lombok.RequiredArgsConstructor;
+
+@Getter
+@RequiredArgsConstructor
+public enum JournalVoucherType {
+    NORMAL("通常"),
+    CLOSING("決算"),
+    AUTO("自動"),
+    TRANSFER("振替");
+
+    private final String displayName;
+
+    public static JournalVoucherType fromDisplayName(String displayName) {
+        for (JournalVoucherType type : values()) {
+            if (type.displayName.equals(displayName)) {
+                return type;
+            }
+        }
+        throw new IllegalArgumentException("Unknown journal voucher type: " + displayName);
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>JournalDebitCreditType.java（仕訳行貸借区分）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import lombok.Getter;
+import lombok.RequiredArgsConstructor;
+
+@Getter
+@RequiredArgsConstructor
+public enum JournalDebitCreditType {
+    DEBIT("借方"),
+    CREDIT("貸方");
+
+    private final String displayName;
+
+    public static JournalDebitCreditType fromDisplayName(String displayName) {
+        for (JournalDebitCreditType type : values()) {
+            if (type.displayName.equals(displayName)) {
+                return type;
+            }
+        }
+        throw new IllegalArgumentException("Unknown debit/credit type: " + displayName);
+    }
+}
+```
+
+</details>
+
+### 仕訳エンティティ
+
+<details>
+<summary>Journal.java（仕訳ヘッダ）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import com.example.accounting.infrastructure.persistence.converter.JournalVoucherTypeConverter;
+import jakarta.persistence.*;
+import lombok.*;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.List;
+
+@Entity
+@Table(name = "仕訳")
+@NamedEntityGraphs({
+    @NamedEntityGraph(
+        name = "Journal.withAllDetails",
+        attributeNodes = {
+            @NamedAttributeNode(value = "details", subgraph = "details-subgraph")
+        },
+        subgraphs = {
+            @NamedSubgraph(
+                name = "details-subgraph",
+                attributeNodes = {
+                    @NamedAttributeNode("debitCreditDetails")
+                }
+            )
+        }
+    )
+})
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class Journal {
+
+    @Id
+    @Column(name = "仕訳伝票番号", length = 10)
+    private String journalVoucherNumber;
+
+    @Column(name = "起票日", nullable = false)
+    private LocalDate postingDate;
+
+    @Column(name = "入力日", nullable = false)
+    private LocalDate entryDate;
+
+    @Builder.Default
+    @Column(name = "決算仕訳フラグ", nullable = false)
+    private Boolean closingJournalFlag = false;
+
+    @Builder.Default
+    @Column(name = "単振フラグ", nullable = false)
+    private Boolean singleEntryFlag = false;
+
+    @Convert(converter = JournalVoucherTypeConverter.class)
+    @Column(name = "仕訳伝票区分", nullable = false, columnDefinition = "仕訳伝票区分")
+    @Builder.Default
+    private JournalVoucherType voucherType = JournalVoucherType.NORMAL;
+
+    @Builder.Default
+    @Column(name = "定期計上フラグ", nullable = false)
+    private Boolean periodicPostingFlag = false;
+
+    @Column(name = "社員コード", length = 10)
+    private String employeeCode;
+
+    @Column(name = "部門コード", length = 5)
+    private String departmentCode;
+
+    @Builder.Default
+    @Column(name = "赤伝フラグ", nullable = false)
+    private Boolean redSlipFlag = false;
+
+    @Column(name = "赤黒伝票番号")
+    private Integer redBlackVoucherNumber;
+
+    @Version
+    @Column(name = "バージョン")
+    private Integer version;
+
+    @Column(name = "作成日時", nullable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "更新日時", nullable = false)
+    private LocalDateTime updatedAt;
+
+    @OneToMany(mappedBy = "journal", cascade = CascadeType.ALL, orphanRemoval = true)
+    @Builder.Default
+    private List<JournalDetail> details = new ArrayList<>();
+
+    /**
+     * 貸借バランスチェック
+     */
+    @Transient
+    public boolean isBalanced() {
+        var debitTotal = details.stream()
+            .flatMap(d -> d.getDebitCreditDetails().stream())
+            .filter(dc -> dc.getDebitCreditType() == JournalDebitCreditType.DEBIT)
+            .map(JournalDebitCreditDetail::getAmount)
+            .reduce(BigDecimal.ZERO, BigDecimal::add);
+
+        var creditTotal = details.stream()
+            .flatMap(d -> d.getDebitCreditDetails().stream())
+            .filter(dc -> dc.getDebitCreditType() == JournalDebitCreditType.CREDIT)
+            .map(JournalDebitCreditDetail::getAmount)
+            .reduce(BigDecimal.ZERO, BigDecimal::add);
+
+        return debitTotal.compareTo(creditTotal) == 0;
+    }
+
+    public void addDetail(JournalDetail detail) {
+        details.add(detail);
+        detail.setJournal(this);
+    }
+
+    @PrePersist
+    protected void onCreate() {
+        createdAt = LocalDateTime.now();
+        updatedAt = LocalDateTime.now();
+        if (entryDate == null) {
+            entryDate = LocalDate.now();
+        }
+    }
+
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+}
+```
+
+</details>
+
+### 複合主キーの実装
+
+JPA では `@EmbeddedId` を使用して複合主キーを表現します。
+
+<details>
+<summary>JournalDetailId.java（仕訳明細の複合主キー）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Embeddable;
+import lombok.*;
+
+import java.io.Serializable;
+
+@Embeddable
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class JournalDetailId implements Serializable {
+
+    @Column(name = "仕訳伝票番号", length = 10)
+    private String journalVoucherNumber;
+
+    @Column(name = "仕訳行番号")
+    private Integer lineNumber;
+}
+```
+
+</details>
+
+<details>
+<summary>JournalDetail.java（仕訳明細）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import jakarta.persistence.*;
+import lombok.*;
+
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.List;
+
+@Entity
+@Table(name = "仕訳明細")
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class JournalDetail {
+
+    @EmbeddedId
+    private JournalDetailId id;
+
+    @Column(name = "行摘要", length = 1000)
+    private String lineSummary;
+
+    @Column(name = "作成日時", nullable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "更新日時", nullable = false)
+    private LocalDateTime updatedAt;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "仕訳伝票番号", insertable = false, updatable = false)
+    private Journal journal;
+
+    @OneToMany(mappedBy = "journalDetail", cascade = CascadeType.ALL, orphanRemoval = true)
+    @Builder.Default
+    private List<JournalDebitCreditDetail> debitCreditDetails = new ArrayList<>();
+
+    public void addDebitCreditDetail(JournalDebitCreditDetail dcDetail) {
+        debitCreditDetails.add(dcDetail);
+        dcDetail.setJournalDetail(this);
+    }
+
+    @PrePersist
+    protected void onCreate() {
+        createdAt = LocalDateTime.now();
+        updatedAt = LocalDateTime.now();
+    }
+
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>JournalDebitCreditDetailId.java（仕訳貸借明細の複合主キー）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import com.example.accounting.infrastructure.persistence.converter.JournalDebitCreditTypeConverter;
+import jakarta.persistence.Column;
+import jakarta.persistence.Convert;
+import jakarta.persistence.Embeddable;
+import lombok.*;
+
+import java.io.Serializable;
+
+@Embeddable
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class JournalDebitCreditDetailId implements Serializable {
+
+    @Column(name = "仕訳伝票番号", length = 10)
+    private String journalVoucherNumber;
+
+    @Column(name = "仕訳行番号")
+    private Integer lineNumber;
+
+    @Convert(converter = JournalDebitCreditTypeConverter.class)
+    @Column(name = "仕訳行貸借区分", columnDefinition = "仕訳行貸借区分")
+    private JournalDebitCreditType debitCreditType;
+}
+```
+
+</details>
+
+<details>
+<summary>JournalDebitCreditDetail.java（仕訳貸借明細）</summary>
+
+```java
+package com.example.accounting.domain.model.journal;
+
+import com.example.accounting.infrastructure.persistence.converter.*;
+import jakarta.persistence.*;
+import lombok.*;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+@Entity
+@Table(name = "仕訳貸借明細")
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class JournalDebitCreditDetail {
+
+    @EmbeddedId
+    private JournalDebitCreditDetailId id;
+
+    @Column(name = "勘定科目コード", length = 5, nullable = false)
+    private String accountCode;
+
+    @Column(name = "補助科目コード", length = 10)
+    private String subAccountCode;
+
+    @Column(name = "部門コード", length = 5)
+    private String departmentCode;
+
+    @Column(name = "仕訳金額", precision = 14, scale = 2, nullable = false)
+    private BigDecimal amount;
+
+    @Convert(converter = TaxTypeConverter.class)
+    @Column(name = "消費税区分", columnDefinition = "消費税区分")
+    @Builder.Default
+    private TaxType taxType = TaxType.TAXABLE;
+
+    @Builder.Default
+    @Column(name = "消費税率")
+    private Integer taxRate = 10;
+
+    @Column(name = "作成日時", nullable = false)
+    private LocalDateTime createdAt;
+
+    @Column(name = "更新日時", nullable = false)
+    private LocalDateTime updatedAt;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumns({
+        @JoinColumn(name = "仕訳伝票番号", referencedColumnName = "仕訳伝票番号", insertable = false, updatable = false),
+        @JoinColumn(name = "仕訳行番号", referencedColumnName = "仕訳行番号", insertable = false, updatable = false)
+    })
+    private JournalDetail journalDetail;
+
+    @Transient
+    public JournalDebitCreditType getDebitCreditType() {
+        return id != null ? id.getDebitCreditType() : null;
+    }
+
+    @PrePersist
+    protected void onCreate() {
+        createdAt = LocalDateTime.now();
+        updatedAt = LocalDateTime.now();
+    }
+
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+}
+```
+
+</details>
+
+---
+
+## 16.4 AttributeConverter の実装
+
+<details>
+<summary>JournalVoucherTypeConverter.java</summary>
+
+```java
+package com.example.accounting.infrastructure.persistence.converter;
+
+import com.example.accounting.domain.model.journal.JournalVoucherType;
+import jakarta.persistence.AttributeConverter;
+import jakarta.persistence.Converter;
+
+@Converter(autoApply = true)
+public class JournalVoucherTypeConverter implements AttributeConverter<JournalVoucherType, String> {
+
+    @Override
+    public String convertToDatabaseColumn(JournalVoucherType attribute) {
+        return attribute != null ? attribute.getDisplayName() : null;
+    }
+
+    @Override
+    public JournalVoucherType convertToEntityAttribute(String dbData) {
+        return dbData != null ? JournalVoucherType.fromDisplayName(dbData) : null;
+    }
+}
+```
+
+</details>
+
+<details>
+<summary>JournalDebitCreditTypeConverter.java</summary>
+
+```java
+package com.example.accounting.infrastructure.persistence.converter;
+
+import com.example.accounting.domain.model.journal.JournalDebitCreditType;
+import jakarta.persistence.AttributeConverter;
+import jakarta.persistence.Converter;
+
+@Converter(autoApply = true)
+public class JournalDebitCreditTypeConverter implements AttributeConverter<JournalDebitCreditType, String> {
+
+    @Override
+    public String convertToDatabaseColumn(JournalDebitCreditType attribute) {
+        return attribute != null ? attribute.getDisplayName() : null;
+    }
+
+    @Override
+    public JournalDebitCreditType convertToEntityAttribute(String dbData) {
+        return dbData != null ? JournalDebitCreditType.fromDisplayName(dbData) : null;
+    }
+}
+```
+
+</details>
+
+---
+
+## 16.5 TDD による仕訳の実装
+
+### テストクラス
+
+<details>
+<summary>JournalRepositoryTest.java</summary>
+
+```java
+package com.example.accounting.infrastructure.persistence.repository;
+
+import com.example.accounting.application.port.out.JournalRepository;
+import com.example.accounting.domain.model.journal.*;
+import com.example.accounting.testsetup.BaseIntegrationTest;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+import static org.assertj.core.api.Assertions.*;
+
+@DisplayName("仕訳リポジトリのテスト")
+class JournalRepositoryTest extends BaseIntegrationTest {
+
+    @Autowired
+    private JournalRepository journalRepository;
+
+    @BeforeEach
+    void setUp() {
+        journalRepository.deleteAll();
+    }
+
+    @Nested
+    @DisplayName("仕訳の登録")
+    class JournalInsertTest {
+
+        @Test
+        @DisplayName("単純仕訳（1行借方・1行貸方）を登録できる")
+        void shouldInsertSimpleJournal() {
+            // Given: 現金売上の仕訳データ
+            var journal = createSimpleSalesJournal("J0001");
+
+            // When: 仕訳を登録
+            journalRepository.save(journal);
+
+            // Then: 登録されたデータを確認
+            var savedJournal = journalRepository.findByVoucherNumber("J0001");
+            assertThat(savedJournal).isPresent();
+            assertThat(savedJournal.get().getPostingDate()).isEqualTo(LocalDate.of(2024, 4, 1));
+            assertThat(savedJournal.get().isBalanced()).isTrue();
+        }
+
+        @Test
+        @DisplayName("複合仕訳（複数行）を登録できる")
+        void shouldInsertCompoundJournal() {
+            // Given: 売掛金回収の複合仕訳
+            var journal = createCompoundJournal("J0002");
+
+            // When: 仕訳を登録
+            journalRepository.save(journal);
+
+            // Then: 登録されたデータを確認
+            var savedJournal = journalRepository.findByVoucherNumber("J0002");
+            assertThat(savedJournal).isPresent();
+            assertThat(savedJournal.get().getDetails()).hasSize(2);
+            assertThat(savedJournal.get().isBalanced()).isTrue();
+        }
+
+        @Test
+        @DisplayName("貸借が一致しない仕訳はバランスチェックでfalseを返す")
+        void shouldReturnFalseForUnbalancedJournal() {
+            // Given: 貸借不一致の仕訳データ
+            var journal = createUnbalancedJournal("J0003");
+
+            // When & Then: バランスチェック
+            assertThat(journal.isBalanced()).isFalse();
+        }
+    }
+
+    @Nested
+    @DisplayName("仕訳の検索")
+    class JournalSearchTest {
+
+        @BeforeEach
+        void setUpData() {
+            journalRepository.save(createSimpleSalesJournal("J0001"));
+            journalRepository.save(createSimpleSalesJournal("J0002"));
+        }
+
+        @Test
+        @DisplayName("起票日範囲で仕訳を検索できる")
+        void shouldFindJournalsByDateRange() {
+            // When: 日付範囲で検索
+            var journals = journalRepository.findByPostingDateBetween(
+                LocalDate.of(2024, 4, 1),
+                LocalDate.of(2024, 4, 30)
+            );
+
+            // Then: 該当する仕訳が返される
+            assertThat(journals).hasSize(2);
+        }
+
+        @Test
+        @DisplayName("勘定科目コードで仕訳を検索できる")
+        void shouldFindJournalsByAccountCode() {
+            // When: 勘定科目コードで検索
+            var journals = journalRepository.findByAccountCode("11110");
+
+            // Then: 該当する仕訳が返される
+            assertThat(journals).hasSize(2);
+        }
+    }
+
+    // テストデータ作成メソッド
+    private Journal createSimpleSalesJournal(String voucherNumber) {
+        var journal = Journal.builder()
+            .journalVoucherNumber(voucherNumber)
+            .postingDate(LocalDate.of(2024, 4, 1))
+            .entryDate(LocalDate.now())
+            .voucherType(JournalVoucherType.NORMAL)
+            .build();
+
+        var detailId = JournalDetailId.builder()
+            .journalVoucherNumber(voucherNumber)
+            .lineNumber(1)
+            .build();
+
+        var journalDetail = JournalDetail.builder()
+            .id(detailId)
+            .lineSummary("現金売上")
+            .build();
+
+        var debitId = JournalDebitCreditDetailId.builder()
+            .journalVoucherNumber(voucherNumber)
+            .lineNumber(1)
+            .debitCreditType(JournalDebitCreditType.DEBIT)
+            .build();
+
+        var debitDetail = JournalDebitCreditDetail.builder()
+            .id(debitId)
+            .accountCode("11110")
+            .amount(new BigDecimal("100000"))
+            .build();
+
+        var creditId = JournalDebitCreditDetailId.builder()
+            .journalVoucherNumber(voucherNumber)
+            .lineNumber(1)
+            .debitCreditType(JournalDebitCreditType.CREDIT)
+            .build();
+
+        var creditDetail = JournalDebitCreditDetail.builder()
+            .id(creditId)
+            .accountCode("41100")
+            .amount(new BigDecimal("100000"))
+            .build();
+
+        journalDetail.addDebitCreditDetail(debitDetail);
+        journalDetail.addDebitCreditDetail(creditDetail);
+        journal.addDetail(journalDetail);
+
+        return journal;
+    }
+
+    private Journal createCompoundJournal(String voucherNumber) {
+        // 省略（part-3.md と同様の実装）
+        return Journal.builder().journalVoucherNumber(voucherNumber).build();
+    }
+
+    private Journal createUnbalancedJournal(String voucherNumber) {
+        // 省略（part-3.md と同様の実装）
+        return Journal.builder().journalVoucherNumber(voucherNumber).build();
+    }
+}
+```
+
+</details>
+
+---
+
+## 16.6 Spring Data JPA Repository
+
+### Repository インターフェース（Output Port）
+
+<details>
+<summary>JournalRepository.java</summary>
+
+```java
+package com.example.accounting.application.port.out;
+
+import com.example.accounting.domain.model.journal.Journal;
+
+import java.time.LocalDate;
+import java.util.List;
+import java.util.Optional;
+
+public interface JournalRepository {
+    void save(Journal journal);
+    Optional<Journal> findByVoucherNumber(String voucherNumber);
+    List<Journal> findByPostingDateBetween(LocalDate fromDate, LocalDate toDate);
+    List<Journal> findByAccountCode(String accountCode);
+    List<Journal> findByDepartmentCode(String departmentCode);
+    void delete(String voucherNumber);
+    void deleteAll();
+}
+```
+
+</details>
+
+### JpaRepository
+
+<details>
+<summary>JournalJpaRepository.java</summary>
+
+```java
+package com.example.accounting.infrastructure.persistence.repository;
+
+import com.example.accounting.domain.model.journal.Journal;
+import org.springframework.data.jpa.repository.EntityGraph;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.data.jpa.repository.Modifying;
+import org.springframework.data.jpa.repository.Query;
+import org.springframework.data.repository.query.Param;
+import org.springframework.stereotype.Repository;
+
+import java.time.LocalDate;
+import java.util.List;
+import java.util.Optional;
+
+@Repository
+public interface JournalJpaRepository extends JpaRepository<Journal, String> {
+
+    @EntityGraph(value = "Journal.withAllDetails")
+    Optional<Journal> findByJournalVoucherNumber(String voucherNumber);
+
+    @EntityGraph(value = "Journal.withAllDetails")
+    List<Journal> findByPostingDateBetween(LocalDate fromDate, LocalDate toDate);
+
+    @Query("SELECT DISTINCT j FROM Journal j " +
+           "JOIN j.details d " +
+           "JOIN d.debitCreditDetails dc " +
+           "WHERE dc.accountCode = :accountCode")
+    @EntityGraph(value = "Journal.withAllDetails")
+    List<Journal> findByAccountCode(@Param("accountCode") String accountCode);
+
+    @EntityGraph(value = "Journal.withAllDetails")
+    List<Journal> findByDepartmentCode(String departmentCode);
+
+    @Modifying
+    @Query(value = "TRUNCATE TABLE \"仕訳\" CASCADE", nativeQuery = true)
+    void truncateTable();
+}
+```
+
+</details>
+
+---
+
+## 16.7 N+1 問題への対策
+
+### @EntityGraph による一括取得
+
+JPA では `@EntityGraph` を使って関連エンティティを一括取得できます。
+
+```plantuml
+@startuml
+
+title N+1 問題の発生と解決
+
+actor Client
+participant Controller
+database DB
+
+== LAZY ロードの場合（N+1 問題が発生） ==
+
+Client -> Controller: 仕訳一覧取得
+Controller -> DB: SELECT * FROM "仕訳" (1回)
+DB --> Controller: 仕訳100件
+
+loop 各仕訳に対して
+    Controller -> DB: SELECT * FROM "仕訳明細" WHERE 仕訳伝票番号 = ?
+    DB --> Controller: 明細データ
+end
+
+note right of Controller
+**合計クエリ数: 101回**
+1回（親） + 100回（子）= N+1
+end note
+
+== @EntityGraph を使用した場合 ==
+
+Client -> Controller: 仕訳一覧取得
+Controller -> DB: SELECT j.*, d.* FROM "仕訳" j LEFT JOIN "仕訳明細" d ON ...
+DB --> Controller: 結合済みデータ
+
+note right of Controller
+**合計クエリ数: 1回**
+JOIN で一括取得
+end note
+
+@enduml
+```
+
+### Named EntityGraph の定義
+
+```java
+@Entity
+@Table(name = "仕訳")
+@NamedEntityGraphs({
+    @NamedEntityGraph(
+        name = "Journal.withAllDetails",
+        attributeNodes = {
+            @NamedAttributeNode(value = "details", subgraph = "details-subgraph")
+        },
+        subgraphs = {
+            @NamedSubgraph(
+                name = "details-subgraph",
+                attributeNodes = {
+                    @NamedAttributeNode("debitCreditDetails")
+                }
+            )
+        }
+    )
+})
+public class Journal {
+    // ...
+}
+```
+
+---
+
+## 16.8 楽観ロックの実装
+
+JPA では `@Version` アノテーションで楽観ロックを簡単に実装できます。
+
+```java
+@Entity
+@Table(name = "仕訳")
+public class Journal {
+
+    @Version
+    @Column(name = "バージョン")
+    private Integer version;
+
+    // ...
+}
+```
+
+### 楽観ロックの動作
+
+1. エンティティ取得時にバージョン番号を保持
+2. UPDATE 時に `WHERE バージョン = :currentVersion` 条件付き
+3. バージョン不一致なら `ObjectOptimisticLockingFailureException` をスロー
+4. 成功時はバージョンを自動インクリメント
+
+---
+
+## 16.9 仕訳サービスの実装
+
+<details>
+<summary>JournalService.java</summary>
+
+```java
+package com.example.accounting.application.service;
+
+import com.example.accounting.application.port.out.JournalRepository;
+import com.example.accounting.domain.model.journal.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDate;
+import java.util.List;
+
+@Service
+@RequiredArgsConstructor
+public class JournalService {
+
+    private final JournalRepository journalRepository;
+
+    /**
+     * 仕訳を登録する
+     */
+    @Transactional
+    public void registerJournal(Journal journal) {
+        if (!journal.isBalanced()) {
+            throw new IllegalArgumentException(
+                "仕訳の貸借が一致しません: " + journal.getJournalVoucherNumber()
+            );
+        }
+        journalRepository.save(journal);
+    }
+
+    /**
+     * 仕訳を取得する
+     */
+    @Transactional(readOnly = true)
+    public Journal getJournal(String voucherNumber) {
+        return journalRepository.findByVoucherNumber(voucherNumber)
+            .orElseThrow(() -> new IllegalArgumentException(
+                "仕訳が見つかりません: " + voucherNumber
+            ));
+    }
+
+    /**
+     * 期間指定で仕訳を検索する
+     */
+    @Transactional(readOnly = true)
+    public List<Journal> findJournalsByDateRange(LocalDate fromDate, LocalDate toDate) {
+        return journalRepository.findByPostingDateBetween(fromDate, toDate);
+    }
+
+    /**
+     * 仕訳を取消する（赤伝処理）
+     */
+    @Transactional
+    public String cancelJournal(String voucherNumber) {
+        var original = getJournal(voucherNumber);
+        var redSlip = createRedSlip(original);
+        journalRepository.save(redSlip);
+        return redSlip.getJournalVoucherNumber();
+    }
+
+    private Journal createRedSlip(Journal original) {
+        // 借方・貸方を反転した赤伝を作成
+        // ...
+        return Journal.builder().build();
+    }
+}
+```
+
+</details>
+
+---
+
+## 16.10 MyBatis 版との比較
+
+| 観点 | MyBatis 版 | JPA 版 |
+|------|-----------|--------|
+| 親子関係 | 個別に INSERT/SELECT | `@OneToMany` で自動管理 |
+| 複合主キー | XML で個別指定 | `@EmbeddedId` |
+| N+1 対策 | JOIN を明示的に記述 | `@EntityGraph` |
+| カスケード | 手動実装 | `CascadeType.ALL` |
+| 楽観ロック | 手動実装 | `@Version` |
+
+---
+
+## 第16章のまとめ
+
+### 作成したテーブル
+
+| テーブル名 | 説明 |
+|----------|------|
+| `仕訳` | 仕訳伝票のヘッダ情報 |
+| `仕訳明細` | 仕訳の行単位の情報 |
+| `仕訳貸借明細` | 借方・貸方の詳細情報 |
+
+### 設計のポイント
+
+1. **3層構造の仕訳テーブル**: 仕訳 → 仕訳明細 → 仕訳貸借明細
+2. **@EmbeddedId**: 複合主キーの管理
+3. **@OneToMany / @ManyToOne**: JPA リレーションの活用
+4. **CascadeType.ALL**: カスケード操作
+5. **@EntityGraph**: N+1 問題への対策
+6. **@Version**: 楽観ロックの実装
+7. **isBalanced()**: 貸借一致の原則をエンティティで表現
+
+---
+
+## 次章の予告
+
+第17章では、自動仕訳の設計に進みます。販売管理システムからの売上データを会計システムの仕訳データへ自動変換するパターンマスタの設計と、フラグ管理方式・日付管理方式によるデータ連携を実装します。