npm - @k2works/claude-code-booster - Versions diffs - 4.12.0 → 4.14.0 - Mend

@k2works/claude-code-booster 4.12.0 → 4.14.0

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package/lib/assets/docs/article/practical-database-design/part3-orm/chapter20-orm.md CHANGED Viewed

@@ -1,1753 +1,1753 @@
-# 第20章：財務会計データ設計（D社事例）【ORM版】
-本章では、化粧品製造販売会社D社を題材として、Spring Data JPA を使用した財務会計システムのデータ設計と Seed データ実装を解説します。JPA の CascadeType.ALL によるカスケード保存や、CommandLineRunner による起動時データ投入を活用します。
-## 20.1 D社の概要
-### 20.1.1 会社プロファイル
-D社は化粧品製造販売を主業とする中堅企業です。
-| 項目 | 内容 |
-|------|------|
-| 業種 | 化粧品製造販売 |
-| 資本金 | 5億円 |
-| 従業員数 | 300名 |
-| 年間売上高 | 80億円 |
-| 決算期 | 3月 |
-| 経理体制 | 経理部10名、財務課3名 |
-### 20.1.2 企業概要
-```plantuml
-@startuml
-title D社 企業概要
-left to right direction
-rectangle "D社（化粧品製造販売）" as company {
-  card info [
-    **基本情報**
-    ----
-    資本金: 5億円
-    従業員: 300名
-    売上高: 80億円/年
-    決算期: 3月
-  ]
-  card business [
-    **事業内容**
-    ----
-    スキンケア製品製造
-    メイクアップ製品製造
-    OEM/ODM受託製造
-    直営店舗運営
-    EC販売
-  ]
-  card feature [
-    **特徴**
-    ----
-    原価管理重視
-    部門別損益管理
-    プロジェクト別収益管理
-    消費税複数税率対応
-  ]
-}
-@enduml
-```
-## 20.2 組織構成
-### 20.2.1 組織図
-```plantuml
-@startwbs
-title D社 組織図
-* 代表取締役
-** 営業本部
-*** 国内営業部
-**** 東日本営業課
-**** 西日本営業課
-*** 海外営業部
-**** 北米課
-**** アジア課
-*** EC事業部
-**** 自社EC課
-**** モール課
-** 製造本部
-*** 製造部
-**** 第一製造課
-**** 第二製造課
-*** 品質管理部
-**** 品質保証課
-**** 検査課
-*** 研究開発部
-**** 基礎研究課
-**** 応用開発課
-** 管理本部
-*** 経理部
-**** 財務課
-**** 主計課
-**** 税務課
-*** 総務部
-**** 人事課
-**** 庶務課
-*** 情報システム部
-@endwbs
-```
-### 20.2.2 部門コード体系
-| 部門コード | 部門名 | 組織階層 | 部門パス |
-|-----------|--------|----------|----------|
-| 10000 | 全社 | 0 | 10000 |
-| 11000 | 営業本部 | 1 | 10000~11000 |
-| 11100 | 国内営業部 | 2 | 10000~11000~11100 |
-| 11110 | 東日本営業課 | 3 | 10000~11000~11100~11110 |
-| 11120 | 西日本営業課 | 3 | 10000~11000~11100~11120 |
-| 12000 | 製造本部 | 1 | 10000~12000 |
-| 12100 | 製造部 | 2 | 10000~12000~12100 |
-| 13000 | 管理本部 | 1 | 10000~13000 |
-| 13100 | 経理部 | 2 | 10000~13000~13100 |
-### 20.2.3 部門エンティティ（JPA）
-<details>
-<summary>Department エンティティ</summary>
-```java
-// src/main/java/com/example/accounting/domain/model/department/Department.java
-package com.example.accounting.domain.model.department;
-import jakarta.persistence.*;
-import lombok.*;
-import java.time.LocalDateTime;
-/**
- * 部門エンティティ
- */
-@Entity
-@Table(name = "部門マスタ")
-@Data
-@Builder
-@NoArgsConstructor
-@AllArgsConstructor
-public class Department {
-    @Id
-    @Column(name = "部門コード", length = 5)
-    private String departmentCode;
-    @Column(name = "部門名", length = 40, nullable = false)
-    private String departmentName;
-    @Column(name = "組織階層")
-    private Integer organizationLevel;
-    @Column(name = "部門パス", length = 100)
-    private String departmentPath;
-    @Column(name = "最下層区分")
-    private Integer lowestLevelFlag;
-    @Column(name = "作成日時")
-    private LocalDateTime createdAt;
-    @Column(name = "更新日時")
-    private LocalDateTime updatedAt;
-    @Column(name = "更新者名", length = 20)
-    private String updatedBy;
-    /**
-     * 最下層（末端）部門かどうか
-     */
-    public boolean isLeaf() {
-        return lowestLevelFlag != null && lowestLevelFlag == 1;
-    }
-    /**
-     * 部門パスから親部門コードを取得
-     */
-    public String getParentDepartmentCode() {
-        if (departmentPath == null || !departmentPath.contains("~")) {
-            return null;
-        }
-        String[] parts = departmentPath.split("~");
-        if (parts.length < 2) {
-            return null;
-        }
-        return parts[parts.length - 2];
-    }
-    @PrePersist
-    protected void onCreate() {
-        if (createdAt == null) {
-            createdAt = LocalDateTime.now();
-        }
-        if (updatedAt == null) {
-            updatedAt = LocalDateTime.now();
-        }
-    }
-    @PreUpdate
-    protected void onUpdate() {
-        updatedAt = LocalDateTime.now();
-    }
-}
-```
-</details>
-### 20.2.4 部門リポジトリ（JPA）
-<details>
-<summary>DepartmentJpaRepository インターフェース</summary>
-```java
-// src/main/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepository.java
-package com.example.accounting.infrastructure.persistence.repository;
-import com.example.accounting.domain.model.department.Department;
-import org.springframework.data.jpa.repository.JpaRepository;
-import org.springframework.data.jpa.repository.Query;
-import org.springframework.data.repository.query.Param;
-import org.springframework.stereotype.Repository;
-import java.util.List;
-/**
- * 部門リポジトリ（Spring Data JPA）
- */
-@Repository
-public interface DepartmentJpaRepository extends JpaRepository<Department, String> {
-    /**
-     * 組織階層で検索する
-     */
-    List<Department> findByOrganizationLevel(Integer level);
-    /**
-     * 部門パスで前方一致検索する（配下の部門を取得）
-     */
-    @Query("SELECT d FROM Department d WHERE d.departmentPath LIKE CONCAT(:pathPrefix, '%') ORDER BY d.departmentPath")
-    List<Department> findByDepartmentPathStartsWith(@Param("pathPrefix") String pathPrefix);
-    /**
-     * 最下層部門のみ検索する
-     */
-    List<Department> findByLowestLevelFlag(Integer flag);
-    /**
-     * 最下層部門のみ検索する（便利メソッド）
-     */
-    default List<Department> findLeafDepartments() {
-        return findByLowestLevelFlag(1);
-    }
-    /**
-     * 部門コード順で全件取得
-     */
-    List<Department> findAllByOrderByDepartmentCodeAsc();
-}
-```
-</details>
-### 20.2.5 部門リポジトリのテスト（JPA）
-<details>
-<summary>DepartmentJpaRepositoryTest</summary>
-```java
-// src/test/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepositoryTest.java
-package com.example.accounting.infrastructure.persistence.repository;
-import com.example.accounting.domain.model.department.Department;
-import org.junit.jupiter.api.*;
-import org.springframework.beans.factory.annotation.Autowired;
-import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
-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 static org.assertj.core.api.Assertions.*;
-@DataJpaTest
-@Testcontainers
-@DisplayName("部門リポジトリ（JPA）")
-class DepartmentJpaRepositoryTest {
-    @Container
-    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
-            .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 DepartmentJpaRepository departmentRepository;
-    @BeforeEach
-    void setUp() {
-        departmentRepository.deleteAll();
-    }
-    @Nested
-    @DisplayName("登録")
-    class Insert {
-        @Test
-        @DisplayName("部門を登録できる")
-        void canInsertDepartment() {
-            // Arrange
-            var department = Department.builder()
-                    .departmentCode("10000")
-                    .departmentName("全社")
-                    .organizationLevel(0)
-                    .departmentPath("10000")
-                    .lowestLevelFlag(0)
-                    .build();
-            // Act
-            departmentRepository.save(department);
-            // Assert
-            var result = departmentRepository.findById("10000");
-            assertThat(result).isPresent();
-            assertThat(result.get().getDepartmentName()).isEqualTo("全社");
-            assertThat(result.get().getOrganizationLevel()).isEqualTo(0);
-        }
-        @Test
-        @DisplayName("階層構造を持つ部門を登録できる")
-        void canInsertHierarchicalDepartments() {
-            // Arrange & Act
-            departmentRepository.save(Department.builder()
-                    .departmentCode("10000")
-                    .departmentName("全社")
-                    .organizationLevel(0)
-                    .departmentPath("10000")
-                    .lowestLevelFlag(0)
-                    .build());
-            departmentRepository.save(Department.builder()
-                    .departmentCode("11000")
-                    .departmentName("営業本部")
-                    .organizationLevel(1)
-                    .departmentPath("10000~11000")
-                    .lowestLevelFlag(0)
-                    .build());
-            departmentRepository.save(Department.builder()
-                    .departmentCode("11110")
-                    .departmentName("東日本営業課")
-                    .organizationLevel(3)
-                    .departmentPath("10000~11000~11100~11110")
-                    .lowestLevelFlag(1)
-                    .build());
-            // Assert
-            var result = departmentRepository.findById("11110");
-            assertThat(result).isPresent();
-            assertThat(result.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
-            assertThat(result.get().isLeaf()).isTrue();
-        }
-    }
-    @Nested
-    @DisplayName("検索")
-    class Search {
-        @BeforeEach
-        void setUpTestData() {
-            departmentRepository.save(Department.builder()
-                    .departmentCode("10000")
-                    .departmentName("全社")
-                    .organizationLevel(0)
-                    .departmentPath("10000")
-                    .lowestLevelFlag(0)
-                    .build());
-            departmentRepository.save(Department.builder()
-                    .departmentCode("11000")
-                    .departmentName("営業本部")
-                    .organizationLevel(1)
-                    .departmentPath("10000~11000")
-                    .lowestLevelFlag(0)
-                    .build());
-            departmentRepository.save(Department.builder()
-                    .departmentCode("11110")
-                    .departmentName("東日本営業課")
-                    .organizationLevel(3)
-                    .departmentPath("10000~11000~11100~11110")
-                    .lowestLevelFlag(1)
-                    .build());
-            departmentRepository.save(Department.builder()
-                    .departmentCode("12000")
-                    .departmentName("製造本部")
-                    .organizationLevel(1)
-                    .departmentPath("10000~12000")
-                    .lowestLevelFlag(0)
-                    .build());
-        }
-        @Test
-        @DisplayName("組織階層で検索できる")
-        void canFindByOrganizationLevel() {
-            // Act
-            var result = departmentRepository.findByOrganizationLevel(1);
-            // Assert
-            assertThat(result).hasSize(2);
-            assertThat(result).extracting(Department::getDepartmentCode)
-                    .containsExactlyInAnyOrder("11000", "12000");
-        }
-        @Test
-        @DisplayName("部門パスで配下の部門を検索できる")
-        void canFindByDepartmentPathStartsWith() {
-            // Act
-            var result = departmentRepository.findByDepartmentPathStartsWith("10000~11000");
-            // Assert
-            assertThat(result).hasSize(2);
-            assertThat(result).extracting(Department::getDepartmentCode)
-                    .containsExactlyInAnyOrder("11000", "11110");
-        }
-        @Test
-        @DisplayName("最下層部門のみ検索できる")
-        void canFindLeafDepartments() {
-            // Act
-            var result = departmentRepository.findLeafDepartments();
-            // Assert
-            assertThat(result).hasSize(1);
-            assertThat(result.get(0).getDepartmentCode()).isEqualTo("11110");
-        }
-    }
-}
-```
-</details>
-## 20.3 勘定科目体系
-### 20.3.1 勘定科目の構成
-D社の勘定科目は、貸借対照表（BS）科目と損益計算書（PL）科目で構成されています。
-```plantuml
-@startwbs
-title D社 貸借対照表科目（抜粋）
-* 貸借対照表
-** (資産の部)
-*** 流動資産
-**** 現金及び預金
-***** 現金
-***** 当座預金
-***** 普通預金
-**** 売上債権
-***** 売掛金
-***** 受取手形
-**** 棚卸資産
-***** 製品
-***** 仕掛品
-***** 原材料
-***** 貯蔵品
-**** その他流動資産
-***** 前払費用
-***** 仮払消費税
-*** 固定資産
-**** 有形固定資産
-***** 建物
-***** 機械装置
-***** 工具器具備品
-**** 無形固定資産
-***** ソフトウェア
-** (負債の部)
-*** 流動負債
-**** 仕入債務
-***** 買掛金
-***** 支払手形
-**** その他流動負債
-***** 未払金
-***** 未払費用
-***** 仮受消費税
-***** 預り金
-*** 固定負債
-**** 長期借入金
-** (純資産の部)
-*** 資本金
-*** 資本剰余金
-*** 利益剰余金
-@endwbs
-```
-### 20.3.2 主要勘定科目一覧
-**資産（BS借方）**
-| コード | 科目名 | 補助科目 | 説明 |
-|--------|--------|----------|------|
-| 11110 | 現金 | - | 手元現金 |
-| 11130 | 普通預金 | 必須 | 銀行別管理 |
-| 11210 | 売掛金 | 必須 | 得意先別管理 |
-| 11330 | 原材料 | 必須 | 品目別管理 |
-| 11430 | 仮払消費税 | - | 消費税処理用 |
-**負債・純資産・収益・費用**
-| コード | 科目名 | 消費税 | 説明 |
-|--------|--------|--------|------|
-| 21110 | 買掛金 | - | 仕入先別管理 |
-| 21240 | 仮受消費税 | - | 消費税処理用 |
-| 33200 | 繰越利益剰余金 | - | 留保利益 |
-| 41110 | 国内売上高 | 課税10% | 国内向け売上 |
-| 62100 | 旅費交通費 | 課税10% | 出張費等 |
-### 20.3.3 会計処理のパターン
-```plantuml
-@startuml
-title D社 主要な取引と仕訳パターン
-left to right direction
-rectangle "販売取引" {
-  card sales [
-    **売上計上**
-    ----
-    借方: 売掛金
-    貸方: 売上高
-    貸方: 仮受消費税
-  ]
-  card receipt [
-    **入金**
-    ----
-    借方: 普通預金
-    貸方: 売掛金
-  ]
-}
-rectangle "製造取引" {
-  card material [
-    **材料仕入**
-    ----
-    借方: 原材料
-    借方: 仮払消費税
-    貸方: 買掛金
-  ]
-  card expense [
-    **製造経費**
-    ----
-    借方: 製造間接費
-    借方: 仮払消費税
-    貸方: 未払金
-  ]
-}
-rectangle "一般取引" {
-  card exp [
-    **経費精算**
-    ----
-    借方: 旅費交通費/消耗品費
-    借方: 仮払消費税
-    貸方: 現金/未払金
-  ]
-  card salary [
-    **給与支払**
-    ----
-    借方: 給料手当
-    貸方: 普通預金
-    貸方: 預り金（税・社保）
-  ]
-}
-@enduml
-```
-## 20.4 Seed データ投入サービス（JPA版）
-### 20.4.1 SeedDataService
-JPA の CascadeType.ALL を活用し、仕訳と明細を一括保存します。
-<details>
-<summary>SeedDataService（JPA版）</summary>
-```java
-// src/main/java/com/example/accounting/infrastructure/seed/SeedDataService.java
-package com.example.accounting.infrastructure.seed;
-import com.example.accounting.domain.model.account.*;
-import com.example.accounting.domain.model.department.*;
-import com.example.accounting.domain.model.journal.*;
-import com.example.accounting.domain.model.tax.*;
-import com.example.accounting.infrastructure.persistence.repository.*;
-import lombok.RequiredArgsConstructor;
-import lombok.extern.slf4j.Slf4j;
-import org.springframework.stereotype.Service;
-import org.springframework.transaction.annotation.Transactional;
-import java.math.BigDecimal;
-import java.time.LocalDate;
-import java.util.ArrayList;
-import java.util.List;
-/**
- * Seed データ投入サービス（JPA 版）
- */
-@Service
-@RequiredArgsConstructor
-@Slf4j
-public class SeedDataService {
-    private final AccountJpaRepository accountRepository;
-    private final AccountStructureJpaRepository accountStructureRepository;
-    private final TaxTransactionJpaRepository taxTransactionRepository;
-    private final DepartmentJpaRepository departmentRepository;
-    private final JournalJpaRepository journalRepository;
-    /**
-     * 全Seedデータを投入
-     */
-    @Transactional
-    public void seedAll() {
-        log.info("Starting seed data insertion...");
-        seedTaxTransactions();
-        seedAccountMasters();
-        seedAccountStructures();
-        seedDepartments();
-        seedSampleJournals();
-        log.info("Seed data insertion completed.");
-    }
-    /**
-     * 課税取引マスタのSeedデータ
-     */
-    @Transactional
-    public void seedTaxTransactions() {
-        log.info("Seeding tax transactions...");
-        List<TaxTransaction> taxes = List.of(
-            TaxTransaction.builder()
-                .taxCode("00").taxName("免税").taxRate(BigDecimal.ZERO).build(),
-            TaxTransaction.builder()
-                .taxCode("08").taxName("軽減税率8%").taxRate(new BigDecimal("0.080")).build(),
-            TaxTransaction.builder()
-                .taxCode("10").taxName("標準税率10%").taxRate(new BigDecimal("0.100")).build(),
-            TaxTransaction.builder()
-                .taxCode("80").taxName("非課税").taxRate(BigDecimal.ZERO).build(),
-            TaxTransaction.builder()
-                .taxCode("99").taxName("対象外").taxRate(BigDecimal.ZERO).build()
-        );
-        int insertedCount = 0;
-        for (TaxTransaction tax : taxes) {
-            if (!taxTransactionRepository.existsById(tax.getTaxCode())) {
-                taxTransactionRepository.save(tax);
-                insertedCount++;
-            }
-        }
-        log.info("Tax transactions seeded: {} records", insertedCount);
-    }
-    /**
-     * 勘定科目マスタのSeedデータ
-     */
-    @Transactional
-    public void seedAccountMasters() {
-        log.info("Seeding account masters...");
-        List<Account> accounts = createAccountMasterSeedData();
-        int insertedCount = 0;
-        for (Account account : accounts) {
-            if (!accountRepository.existsById(account.getAccountCode())) {
-                accountRepository.save(account);
-                insertedCount++;
-            }
-        }
-        log.info("Account masters seeded: {} records", insertedCount);
-    }
-    /**
-     * 勘定科目構成マスタのSeedデータ
-     */
-    @Transactional
-    public void seedAccountStructures() {
-        log.info("Seeding account structures...");
-        List<Account> accounts = accountRepository.findAll();
-        int insertedCount = 0;
-        for (Account account : accounts) {
-            if (!accountStructureRepository.existsById(account.getAccountCode())) {
-                String path = generateAccountPath(account);
-                AccountStructure structure = AccountStructure.builder()
-                    .accountCode(account.getAccountCode())
-                    .accountPath(path)
-                    .account(account)
-                    .build();
-                accountStructureRepository.save(structure);
-                insertedCount++;
-            }
-        }
-        log.info("Account structures seeded: {} records", insertedCount);
-    }
-    /**
-     * 部門マスタのSeedデータ
-     */
-    @Transactional
-    public void seedDepartments() {
-        log.info("Seeding departments...");
-        List<Department> departments = createDepartmentSeedData();
-        int insertedCount = 0;
-        for (Department dept : departments) {
-            if (!departmentRepository.existsById(dept.getDepartmentCode())) {
-                departmentRepository.save(dept);
-                insertedCount++;
-            }
-        }
-        log.info("Departments seeded: {} records", insertedCount);
-    }
-    /**
-     * サンプル仕訳データのSeed
-     */
-    @Transactional
-    public void seedSampleJournals() {
-        log.info("Seeding sample journals...");
-        // 期首仕訳
-        createOpeningJournal();
-        // 売上仕訳
-        createSalesJournal();
-        // 経費仕訳
-        createExpenseJournal();
-        // 材料仕入仕訳
-        createMaterialPurchaseJournal();
-        // 給与支払仕訳
-        createSalaryJournal();
-        // 入金仕訳
-        createReceiptJournal();
-        // 支払仕訳
-        createPaymentJournal();
-        log.info("Sample journals seeded.");
-    }
-    private void createOpeningJournal() {
-        String journalNumber = "J2025040001";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 1);
-        // 仕訳ヘッダ
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.NORMAL)
-            .departmentCode("13100")
-            .build();
-        // 仕訳明細
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("前期繰越")
-            .build();
-        detail.setJournal(journal);
-        // 借方：普通預金
-        JournalDcDetail debit = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11130")
-            .amount(new BigDecimal("50000000"))
-            .build();
-        debit.setJournalDetail(detail);
-        // 貸方：繰越利益剰余金
-        JournalDcDetail credit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("33200")
-            .amount(new BigDecimal("50000000"))
-            .build();
-        credit.setJournalDetail(detail);
-        // 関連付け
-        detail.addDcDetail(debit);
-        detail.addDcDetail(credit);
-        journal.addDetail(detail);
-        // CascadeType.ALL により一括保存
-        journalRepository.save(journal);
-    }
-    private void createSalesJournal() {
-        String journalNumber = "J2025040002";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 5);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.AUTO)
-            .departmentCode("11110")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("ABC商事 スキンケアセット 100個")
-            .build();
-        detail.setJournal(journal);
-        // 借方：売掛金
-        JournalDcDetail debit = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11210")
-            .subAccountCode("ABC001")
-            .amount(new BigDecimal("330000"))
-            .build();
-        debit.setJournalDetail(detail);
-        // 貸方：国内売上高
-        JournalDcDetail creditSales = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("41110")
-            .subAccountCode("ABC001")
-            .amount(new BigDecimal("300000"))
-            .taxType(TaxType.TAXABLE_SALES)
-            .taxRate(10)
-            .build();
-        creditSales.setJournalDetail(detail);
-        // 貸方：仮受消費税
-        JournalDcDetail creditTax = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("21240")
-            .amount(new BigDecimal("30000"))
-            .build();
-        creditTax.setJournalDetail(detail);
-        detail.addDcDetail(debit);
-        detail.addDcDetail(creditSales);
-        detail.addDcDetail(creditTax);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private void createExpenseJournal() {
-        String journalNumber = "J2025040003";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 10);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.NORMAL)
-            .departmentCode("11110")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("出張旅費 東京→大阪")
-            .build();
-        detail.setJournal(journal);
-        // 借方：旅費交通費
-        JournalDcDetail debitExp = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("62100")
-            .amount(new BigDecimal("27273"))
-            .taxType(TaxType.TAXABLE_PURCHASE)
-            .taxRate(10)
-            .build();
-        debitExp.setJournalDetail(detail);
-        // 借方：仮払消費税
-        JournalDcDetail debitTax = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11430")
-            .amount(new BigDecimal("2727"))
-            .build();
-        debitTax.setJournalDetail(detail);
-        // 貸方：現金
-        JournalDcDetail credit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("11110")
-            .amount(new BigDecimal("30000"))
-            .build();
-        credit.setJournalDetail(detail);
-        detail.addDcDetail(debitExp);
-        detail.addDcDetail(debitTax);
-        detail.addDcDetail(credit);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private void createMaterialPurchaseJournal() {
-        String journalNumber = "J2025040004";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 15);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.AUTO)
-            .departmentCode("12110")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("XYZ化学 原材料仕入")
-            .build();
-        detail.setJournal(journal);
-        // 借方：原材料
-        JournalDcDetail debitMat = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11330")
-            .subAccountCode("MAT001")
-            .amount(new BigDecimal("500000"))
-            .taxType(TaxType.TAXABLE_PURCHASE)
-            .taxRate(10)
-            .build();
-        debitMat.setJournalDetail(detail);
-        // 借方：仮払消費税
-        JournalDcDetail debitTax = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11430")
-            .amount(new BigDecimal("50000"))
-            .build();
-        debitTax.setJournalDetail(detail);
-        // 貸方：買掛金
-        JournalDcDetail credit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("21110")
-            .subAccountCode("XYZ001")
-            .amount(new BigDecimal("550000"))
-            .build();
-        credit.setJournalDetail(detail);
-        detail.addDcDetail(debitMat);
-        detail.addDcDetail(debitTax);
-        detail.addDcDetail(credit);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private void createSalaryJournal() {
-        String journalNumber = "J2025040005";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 20);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.NORMAL)
-            .departmentCode("13100")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("4月度給与")
-            .build();
-        detail.setJournal(journal);
-        // 借方：給料手当
-        JournalDcDetail debit = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("61200")
-            .amount(new BigDecimal("10000000"))
-            .build();
-        debit.setJournalDetail(detail);
-        // 貸方：普通預金
-        JournalDcDetail creditBank = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("11130")
-            .amount(new BigDecimal("8500000"))
-            .build();
-        creditBank.setJournalDetail(detail);
-        // 貸方：預り金
-        JournalDcDetail creditDeposit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("21250")
-            .amount(new BigDecimal("1500000"))
-            .build();
-        creditDeposit.setJournalDetail(detail);
-        detail.addDcDetail(debit);
-        detail.addDcDetail(creditBank);
-        detail.addDcDetail(creditDeposit);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private void createReceiptJournal() {
-        String journalNumber = "J2025040006";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 25);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.NORMAL)
-            .departmentCode("13100")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("ABC商事 入金")
-            .build();
-        detail.setJournal(journal);
-        // 借方：普通預金
-        JournalDcDetail debit = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("11130")
-            .amount(new BigDecimal("330000"))
-            .build();
-        debit.setJournalDetail(detail);
-        // 貸方：売掛金
-        JournalDcDetail credit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("11210")
-            .subAccountCode("ABC001")
-            .amount(new BigDecimal("330000"))
-            .build();
-        credit.setJournalDetail(detail);
-        detail.addDcDetail(debit);
-        detail.addDcDetail(credit);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private void createPaymentJournal() {
-        String journalNumber = "J2025040007";
-        if (journalRepository.existsById(journalNumber)) {
-            return;
-        }
-        LocalDate date = LocalDate.of(2025, 4, 30);
-        Journal journal = Journal.builder()
-            .journalNumber(journalNumber)
-            .postingDate(date)
-            .inputDate(date)
-            .closingJournalFlag(0)
-            .singleFlag(0)
-            .journalSlipType(JournalSlipType.NORMAL)
-            .departmentCode("13100")
-            .build();
-        JournalDetail detail = JournalDetail.builder()
-            .lineNumber(1)
-            .lineDescription("XYZ化学 支払")
-            .build();
-        detail.setJournal(journal);
-        // 借方：買掛金
-        JournalDcDetail debit = JournalDcDetail.builder()
-            .dcType(DcType.DEBIT)
-            .accountCode("21110")
-            .subAccountCode("XYZ001")
-            .amount(new BigDecimal("550000"))
-            .build();
-        debit.setJournalDetail(detail);
-        // 貸方：普通預金
-        JournalDcDetail credit = JournalDcDetail.builder()
-            .dcType(DcType.CREDIT)
-            .accountCode("11130")
-            .amount(new BigDecimal("550000"))
-            .build();
-        credit.setJournalDetail(detail);
-        detail.addDcDetail(debit);
-        detail.addDcDetail(credit);
-        journal.addDetail(detail);
-        journalRepository.save(journal);
-    }
-    private List<Account> createAccountMasterSeedData() {
-        List<Account> accounts = new ArrayList<>();
-        // 流動資産
-        accounts.add(Account.builder()
-            .accountCode("11110").accountName("現金").accountShortName("現金")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .build());
-        accounts.add(Account.builder()
-            .accountCode("11130").accountName("普通預金").accountShortName("普通")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .subAccountType(SubAccountType.REQUIRED)
-            .build());
-        accounts.add(Account.builder()
-            .accountCode("11210").accountName("売掛金").accountShortName("売掛金")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
-            .build());
-        // 棚卸資産
-        accounts.add(Account.builder()
-            .accountCode("11330").accountName("原材料").accountShortName("原材料")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.MANUFACTURING)
-            .subAccountType(SubAccountType.REQUIRED)
-            .build());
-        // 仮払消費税
-        accounts.add(Account.builder()
-            .accountCode("11430").accountName("仮払消費税").accountShortName("仮払税")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .build());
-        // 負債
-        accounts.add(Account.builder()
-            .accountCode("21110").accountName("買掛金").accountShortName("買掛金")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
-            .build());
-        accounts.add(Account.builder()
-            .accountCode("21240").accountName("仮受消費税").accountShortName("仮受税")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .build());
-        accounts.add(Account.builder()
-            .accountCode("21250").accountName("預り金").accountShortName("預り金")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .build());
-        // 純資産
-        accounts.add(Account.builder()
-            .accountCode("33200").accountName("繰越利益剰余金").accountShortName("繰越利益")
-            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.CAPITAL)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .build());
-        // 売上
-        accounts.add(Account.builder()
-            .accountCode("41110").accountName("国内売上高").accountShortName("国内売上")
-            .bsPlType(BsPlType.PL).dcType(AccountDcType.CREDIT).elementType(ElementType.REVENUE)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .taxCalculationType(TaxCalculationType.SALES).taxCode("10")
-            .build());
-        // 経費
-        accounts.add(Account.builder()
-            .accountCode("61200").accountName("給料手当").accountShortName("給料")
-            .bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .expenseType(ExpenseType.EXPENSE)
-            .build());
-        accounts.add(Account.builder()
-            .accountCode("62100").accountName("旅費交通費").accountShortName("旅費交通")
-            .bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
-            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
-            .expenseType(ExpenseType.EXPENSE)
-            .taxCalculationType(TaxCalculationType.PURCHASE).taxCode("10")
-            .build());
-        return accounts;
-    }
-    private List<Department> createDepartmentSeedData() {
-        return List.of(
-            Department.builder()
-                .departmentCode("10000").departmentName("全社")
-                .organizationLevel(0).departmentPath("10000").lowestLevelFlag(0).build(),
-            Department.builder()
-                .departmentCode("11000").departmentName("営業本部")
-                .organizationLevel(1).departmentPath("10000~11000").lowestLevelFlag(0).build(),
-            Department.builder()
-                .departmentCode("11110").departmentName("東日本営業課")
-                .organizationLevel(3).departmentPath("10000~11000~11100~11110").lowestLevelFlag(1).build(),
-            Department.builder()
-                .departmentCode("12000").departmentName("製造本部")
-                .organizationLevel(1).departmentPath("10000~12000").lowestLevelFlag(0).build(),
-            Department.builder()
-                .departmentCode("12110").departmentName("第一製造課")
-                .organizationLevel(3).departmentPath("10000~12000~12100~12110").lowestLevelFlag(1).build(),
-            Department.builder()
-                .departmentCode("13000").departmentName("管理本部")
-                .organizationLevel(1).departmentPath("10000~13000").lowestLevelFlag(0).build(),
-            Department.builder()
-                .departmentCode("13100").departmentName("経理部")
-                .organizationLevel(2).departmentPath("10000~13000~13100").lowestLevelFlag(0).build()
-        );
-    }
-    private String generateAccountPath(Account account) {
-        String code = account.getAccountCode();
-        // 簡易的なパス生成（実際はマスタの親子関係から生成）
-        if (code.length() == 2) {
-            return code;
-        } else if (code.length() == 5) {
-            String parent = code.substring(0, 2);
-            return parent + "~" + code;
-        }
-        return code;
-    }
-}
-```
-</details>
-### 20.4.2 CommandLineRunner による起動時データ投入
-<details>
-<summary>SeedDataRunner（CommandLineRunner）</summary>
-```java
-// src/main/java/com/example/accounting/infrastructure/seed/SeedDataRunner.java
-package com.example.accounting.infrastructure.seed;
-import lombok.RequiredArgsConstructor;
-import lombok.extern.slf4j.Slf4j;
-import org.springframework.boot.CommandLineRunner;
-import org.springframework.context.annotation.Profile;
-import org.springframework.stereotype.Component;
-/**
- * アプリケーション起動時に Seed データを投入する
- *
- * dev, local プロファイル時のみ有効
- */
-@Component
-@Profile({"dev", "local"})
-@RequiredArgsConstructor
-@Slf4j
-public class SeedDataRunner implements CommandLineRunner {
-    private final SeedDataService seedDataService;
-    @Override
-    public void run(String... args) {
-        log.info("=== Starting Seed Data Initialization ===");
-        try {
-            seedDataService.seedAll();
-            log.info("=== Seed Data Initialization Completed ===");
-        } catch (Exception e) {
-            log.error("=== Seed Data Initialization Failed ===", e);
-            // 起動は継続させる（テストデータが無くても動作は可能）
-        }
-    }
-}
-```
-</details>
-### 20.4.3 @PostConstruct を使用した代替実装
-<details>
-<summary>SeedDataInitializer（@PostConstruct）</summary>
-```java
-// src/main/java/com/example/accounting/infrastructure/seed/SeedDataInitializer.java
-package com.example.accounting.infrastructure.seed;
-import jakarta.annotation.PostConstruct;
-import lombok.RequiredArgsConstructor;
-import lombok.extern.slf4j.Slf4j;
-import org.springframework.context.annotation.Profile;
-import org.springframework.stereotype.Component;
-/**
- * @PostConstruct を使用した Seed データ投入
- *
- * CommandLineRunner より早いタイミングで実行される
- */
-@Component
-@Profile({"dev", "local"})
-@RequiredArgsConstructor
-@Slf4j
-public class SeedDataInitializer {
-    private final SeedDataService seedDataService;
-    @PostConstruct
-    public void initialize() {
-        log.info("=== @PostConstruct Seed Data Initialization ===");
-        try {
-            seedDataService.seedAll();
-            log.info("=== Seed Data Initialization Completed ===");
-        } catch (Exception e) {
-            log.error("=== Seed Data Initialization Failed ===", e);
-        }
-    }
-}
-```
-</details>
-## 20.5 Seed データ投入テスト
-<details>
-<summary>SeedDataServiceTest（JPA版）</summary>
-```java
-// src/test/java/com/example/accounting/infrastructure/seed/SeedDataServiceTest.java
-package com.example.accounting.infrastructure.seed;
-import com.example.accounting.domain.model.account.*;
-import com.example.accounting.domain.model.journal.*;
-import com.example.accounting.infrastructure.persistence.repository.*;
-import org.junit.jupiter.api.*;
-import org.springframework.beans.factory.annotation.Autowired;
-import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
-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 static org.assertj.core.api.Assertions.*;
-@DataJpaTest
-@Import(SeedDataService.class)
-@Testcontainers
-@DisplayName("Seedデータ投入（JPA）")
-class SeedDataServiceTest {
-    @Container
-    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
-            .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 SeedDataService seedDataService;
-    @Autowired
-    private AccountJpaRepository accountRepository;
-    @Autowired
-    private TaxTransactionJpaRepository taxTransactionRepository;
-    @Autowired
-    private DepartmentJpaRepository departmentRepository;
-    @Autowired
-    private JournalJpaRepository journalRepository;
-    @Nested
-    @DisplayName("課税取引マスタ")
-    class TaxTransactionSeed {
-        @Test
-        @DisplayName("課税取引マスタのSeedデータを投入できる")
-        void canSeedTaxTransactions() {
-            // Act
-            seedDataService.seedTaxTransactions();
-            // Assert
-            var tax10 = taxTransactionRepository.findById("10");
-            assertThat(tax10).isPresent();
-            assertThat(tax10.get().getTaxName()).isEqualTo("標準税率10%");
-            assertThat(tax10.get().getTaxRate()).isEqualByComparingTo(new BigDecimal("0.100"));
-            var tax08 = taxTransactionRepository.findById("08");
-            assertThat(tax08).isPresent();
-            assertThat(tax08.get().getTaxName()).isEqualTo("軽減税率8%");
-        }
-    }
-    @Nested
-    @DisplayName("勘定科目マスタ")
-    class AccountMasterSeed {
-        @BeforeEach
-        void setUp() {
-            seedDataService.seedTaxTransactions();
-        }
-        @Test
-        @DisplayName("勘定科目マスタのSeedデータを投入できる")
-        void canSeedAccountMasters() {
-            // Act
-            seedDataService.seedAccountMasters();
-            // Assert
-            var cash = accountRepository.findById("11110");
-            assertThat(cash).isPresent();
-            assertThat(cash.get().getAccountName()).isEqualTo("現金");
-            assertThat(cash.get().getBsPlType()).isEqualTo(BsPlType.BS);
-            assertThat(cash.get().getDcType()).isEqualTo(AccountDcType.DEBIT);
-            var sales = accountRepository.findById("41110");
-            assertThat(sales).isPresent();
-            assertThat(sales.get().getAccountName()).isEqualTo("国内売上高");
-            assertThat(sales.get().getBsPlType()).isEqualTo(BsPlType.PL);
-            assertThat(sales.get().getDcType()).isEqualTo(AccountDcType.CREDIT);
-        }
-        @Test
-        @DisplayName("重複実行しても既存データが上書きされない（冪等性）")
-        void seedIsIdempotent() {
-            // Act
-            seedDataService.seedAccountMasters();
-            seedDataService.seedAccountMasters(); // 2回目
-            // Assert
-            var accounts = accountRepository.findAll();
-            long cashCount = accounts.stream()
-                    .filter(a -> "11110".equals(a.getAccountCode()))
-                    .count();
-            assertThat(cashCount).isEqualTo(1);
-        }
-    }
-    @Nested
-    @DisplayName("部門マスタ")
-    class DepartmentSeed {
-        @Test
-        @DisplayName("部門マスタのSeedデータを投入できる")
-        void canSeedDepartments() {
-            // Act
-            seedDataService.seedDepartments();
-            // Assert
-            var company = departmentRepository.findById("10000");
-            assertThat(company).isPresent();
-            assertThat(company.get().getDepartmentName()).isEqualTo("全社");
-            assertThat(company.get().getOrganizationLevel()).isEqualTo(0);
-            var sales = departmentRepository.findById("11110");
-            assertThat(sales).isPresent();
-            assertThat(sales.get().getDepartmentName()).isEqualTo("東日本営業課");
-            assertThat(sales.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
-        }
-    }
-    @Nested
-    @DisplayName("仕訳データ")
-    class JournalSeed {
-        @BeforeEach
-        void setUp() {
-            seedDataService.seedTaxTransactions();
-            seedDataService.seedAccountMasters();
-            seedDataService.seedDepartments();
-        }
-        @Test
-        @DisplayName("サンプル仕訳データを投入できる")
-        void canSeedSampleJournals() {
-            // Act
-            seedDataService.seedSampleJournals();
-            // Assert
-            // 期首仕訳
-            var opening = journalRepository.findById("J2025040001");
-            assertThat(opening).isPresent();
-            assertThat(opening.get().getJournalSlipType()).isEqualTo(JournalSlipType.NORMAL);
-            // 売上仕訳
-            var sales = journalRepository.findById("J2025040002");
-            assertThat(sales).isPresent();
-            assertThat(sales.get().getJournalSlipType()).isEqualTo(JournalSlipType.AUTO);
-            // CascadeType.ALL により明細も保存されていることを確認
-            var salesWithDetails = journalRepository.findWithDetailsById("J2025040002");
-            assertThat(salesWithDetails).isPresent();
-            assertThat(salesWithDetails.get().getDetails()).hasSize(1);
-        }
-        @Test
-        @DisplayName("仕訳の貸借一致を確認できる")
-        void journalBalanceIsCorrect() {
-            // Arrange
-            seedDataService.seedSampleJournals();
-            // Act
-            var journal = journalRepository.findWithDetailsById("J2025040002").orElseThrow();
-            // Assert
-            var detail = journal.getDetails().get(0);
-            BigDecimal debitSum = detail.getDcDetails().stream()
-                    .filter(d -> d.getDcType() == DcType.DEBIT)
-                    .map(JournalDcDetail::getAmount)
-                    .reduce(BigDecimal.ZERO, BigDecimal::add);
-            BigDecimal creditSum = detail.getDcDetails().stream()
-                    .filter(d -> d.getDcType() == DcType.CREDIT)
-                    .map(JournalDcDetail::getAmount)
-                    .reduce(BigDecimal.ZERO, BigDecimal::add);
-            assertThat(debitSum).isEqualByComparingTo(creditSum);
-            assertThat(debitSum).isEqualByComparingTo(new BigDecimal("330000"));
-        }
-    }
-    @Nested
-    @DisplayName("全データ一括投入")
-    class SeedAll {
-        @Test
-        @DisplayName("全Seedデータを一括投入できる")
-        void canSeedAll() {
-            // Act
-            seedDataService.seedAll();
-            // Assert
-            assertThat(taxTransactionRepository.findById("10")).isPresent();
-            assertThat(accountRepository.findById("11110")).isPresent();
-            assertThat(departmentRepository.findById("10000")).isPresent();
-            assertThat(journalRepository.findById("J2025040001")).isPresent();
-        }
-    }
-}
-```
-</details>
-## 20.6 データ投入順序
-外部キー制約を考慮したデータ投入順序：
-```plantuml
-@startuml
-title Seedデータ投入順序（JPA CascadeType.ALL 活用）
-|マスタデータ|
-start
-:課税取引マスタ;
-note right: 外部キー参照元\nFK制約なし
-:勘定科目マスタ;
-note right: 課税取引マスタを参照
-:勘定科目構成マスタ;
-note right: 勘定科目マスタを参照\n@OneToOne 関連
-:部門マスタ;
-:通貨マスタ;
-|トランザクションデータ|
-:仕訳データ;
-note right
-  CascadeType.ALL により
-  明細も一括保存
-  @OneToMany(cascade = ALL)
-end note
-|残高データ|
-:日次勘定科目残高;
-note right: 仕訳から集計
-:月次勘定科目残高;
-note right: 日次残高から集計
-stop
-@enduml
-```
-## まとめ
-### MyBatis 版との違い
-| 観点 | MyBatis 版 | JPA 版 |
-|------|-----------|--------|
-| Repository | Mapper インターフェース + XML | JpaRepository インターフェース |
-| マッピング | resultMap で日本語カラム ↔ 英語プロパティ | @Column で日本語カラム名を指定 |
-| 関連の保存 | 個別に INSERT | CascadeType.ALL で一括保存 |
-| テスト | @MybatisTest | @DataJpaTest |
-| クエリメソッド | XML に SQL を記述 | メソッド名規約 or @Query |
-| 存在確認 | findByCode() == null | existsById() |
-### JPA 固有のポイント
-1. **CascadeType.ALL によるカスケード保存**
-   ```java
-   @OneToMany(mappedBy = "journal", cascade = CascadeType.ALL, orphanRemoval = true)
-   private List<JournalDetail> details = new ArrayList<>();
-   ```
-2. **@PrePersist / @PreUpdate による自動タイムスタンプ**
-   ```java
-   @PrePersist
-   protected void onCreate() {
-       if (createdAt == null) {
-           createdAt = LocalDateTime.now();
-       }
-   }
-   ```
-3. **existsById() による存在確認**
-   ```java
-   if (!accountRepository.existsById(account.getAccountCode())) {
-       accountRepository.save(account);
-   }
-   ```
-4. **CommandLineRunner による起動時データ投入**
-   ```java
-   @Component
-   @Profile({"dev", "local"})
-   public class SeedDataRunner implements CommandLineRunner {
-       @Override
-       public void run(String... args) {
-           seedDataService.seedAll();
-       }
-   }
-   ```
-### 設計のポイント
-1. **実務に即した勘定科目体系**
-   - 製造業向けの科目構成
-   - 管理会計区分による部門別損益
-   - 消費税複数税率対応
-2. **階層構造の管理**
-   - 勘定科目のチルダ連結パス
-   - 部門マスタの組織階層
-   - 科目集計の効率化
-3. **Seedデータの設計**
-   - 外部キー制約を考慮した投入順序
-   - 冪等性（重複実行時の安全性）
-   - テスト可能な構造
-4. **仕訳パターンの網羅**
-   - 期首繰越仕訳
-   - 売上・売掛金仕訳
-   - 経費・消費税仕訳
-   - 材料仕入仕訳
-   - 給与支払仕訳
-   - 入金・支払仕訳
-### テーブル一覧（Seed対象）
-| テーブル名 | 件数目安 | 説明 |
-|-----------|---------|------|
-| 課税取引マスタ | 5件 | 税率マスタ |
-| 勘定科目マスタ | 100件 | 科目マスタ |
-| 勘定科目構成マスタ | 100件 | 科目階層 |
-| 部門マスタ | 30件 | 組織マスタ |
-| 仕訳 | 10件 | サンプル仕訳 |
-| 日次勘定科目残高 | 50件 | 日次残高 |
-| 月次勘定科目残高 | 20件 | 月次残高 |
----
-[← 第19章：赤黒とログの設計【ORM版】](./chapter19-orm.md) | [第21章：APIサービスの実装【ORM版】 →](./chapter21-orm.md)
+# 第20章：財務会計データ設計（D社事例）【ORM版】
+本章では、化粧品製造販売会社D社を題材として、Spring Data JPA を使用した財務会計システムのデータ設計と Seed データ実装を解説します。JPA の CascadeType.ALL によるカスケード保存や、CommandLineRunner による起動時データ投入を活用します。
+## 20.1 D社の概要
+### 20.1.1 会社プロファイル
+D社は化粧品製造販売を主業とする中堅企業です。
+| 項目 | 内容 |
+|------|------|
+| 業種 | 化粧品製造販売 |
+| 資本金 | 5億円 |
+| 従業員数 | 300名 |
+| 年間売上高 | 80億円 |
+| 決算期 | 3月 |
+| 経理体制 | 経理部10名、財務課3名 |
+### 20.1.2 企業概要
+```plantuml
+@startuml
+title D社 企業概要
+left to right direction
+rectangle "D社（化粧品製造販売）" as company {
+  card info [
+    **基本情報**
+    ----
+    資本金: 5億円
+    従業員: 300名
+    売上高: 80億円/年
+    決算期: 3月
+  ]
+  card business [
+    **事業内容**
+    ----
+    スキンケア製品製造
+    メイクアップ製品製造
+    OEM/ODM受託製造
+    直営店舗運営
+    EC販売
+  ]
+  card feature [
+    **特徴**
+    ----
+    原価管理重視
+    部門別損益管理
+    プロジェクト別収益管理
+    消費税複数税率対応
+  ]
+}
+@enduml
+```
+## 20.2 組織構成
+### 20.2.1 組織図
+```plantuml
+@startwbs
+title D社 組織図
+* 代表取締役
+** 営業本部
+*** 国内営業部
+**** 東日本営業課
+**** 西日本営業課
+*** 海外営業部
+**** 北米課
+**** アジア課
+*** EC事業部
+**** 自社EC課
+**** モール課
+** 製造本部
+*** 製造部
+**** 第一製造課
+**** 第二製造課
+*** 品質管理部
+**** 品質保証課
+**** 検査課
+*** 研究開発部
+**** 基礎研究課
+**** 応用開発課
+** 管理本部
+*** 経理部
+**** 財務課
+**** 主計課
+**** 税務課
+*** 総務部
+**** 人事課
+**** 庶務課
+*** 情報システム部
+@endwbs
+```
+### 20.2.2 部門コード体系
+| 部門コード | 部門名 | 組織階層 | 部門パス |
+|-----------|--------|----------|----------|
+| 10000 | 全社 | 0 | 10000 |
+| 11000 | 営業本部 | 1 | 10000~11000 |
+| 11100 | 国内営業部 | 2 | 10000~11000~11100 |
+| 11110 | 東日本営業課 | 3 | 10000~11000~11100~11110 |
+| 11120 | 西日本営業課 | 3 | 10000~11000~11100~11120 |
+| 12000 | 製造本部 | 1 | 10000~12000 |
+| 12100 | 製造部 | 2 | 10000~12000~12100 |
+| 13000 | 管理本部 | 1 | 10000~13000 |
+| 13100 | 経理部 | 2 | 10000~13000~13100 |
+### 20.2.3 部門エンティティ（JPA）
+<details>
+<summary>Department エンティティ</summary>
+```java
+// src/main/java/com/example/accounting/domain/model/department/Department.java
+package com.example.accounting.domain.model.department;
+import jakarta.persistence.*;
+import lombok.*;
+import java.time.LocalDateTime;
+/**
+ * 部門エンティティ
+ */
+@Entity
+@Table(name = "部門マスタ")
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class Department {
+    @Id
+    @Column(name = "部門コード", length = 5)
+    private String departmentCode;
+    @Column(name = "部門名", length = 40, nullable = false)
+    private String departmentName;
+    @Column(name = "組織階層")
+    private Integer organizationLevel;
+    @Column(name = "部門パス", length = 100)
+    private String departmentPath;
+    @Column(name = "最下層区分")
+    private Integer lowestLevelFlag;
+    @Column(name = "作成日時")
+    private LocalDateTime createdAt;
+    @Column(name = "更新日時")
+    private LocalDateTime updatedAt;
+    @Column(name = "更新者名", length = 20)
+    private String updatedBy;
+    /**
+     * 最下層（末端）部門かどうか
+     */
+    public boolean isLeaf() {
+        return lowestLevelFlag != null && lowestLevelFlag == 1;
+    }
+    /**
+     * 部門パスから親部門コードを取得
+     */
+    public String getParentDepartmentCode() {
+        if (departmentPath == null || !departmentPath.contains("~")) {
+            return null;
+        }
+        String[] parts = departmentPath.split("~");
+        if (parts.length < 2) {
+            return null;
+        }
+        return parts[parts.length - 2];
+    }
+    @PrePersist
+    protected void onCreate() {
+        if (createdAt == null) {
+            createdAt = LocalDateTime.now();
+        }
+        if (updatedAt == null) {
+            updatedAt = LocalDateTime.now();
+        }
+    }
+    @PreUpdate
+    protected void onUpdate() {
+        updatedAt = LocalDateTime.now();
+    }
+}
+```
+</details>
+### 20.2.4 部門リポジトリ（JPA）
+<details>
+<summary>DepartmentJpaRepository インターフェース</summary>
+```java
+// src/main/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepository.java
+package com.example.accounting.infrastructure.persistence.repository;
+import com.example.accounting.domain.model.department.Department;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.data.jpa.repository.Query;
+import org.springframework.data.repository.query.Param;
+import org.springframework.stereotype.Repository;
+import java.util.List;
+/**
+ * 部門リポジトリ（Spring Data JPA）
+ */
+@Repository
+public interface DepartmentJpaRepository extends JpaRepository<Department, String> {
+    /**
+     * 組織階層で検索する
+     */
+    List<Department> findByOrganizationLevel(Integer level);
+    /**
+     * 部門パスで前方一致検索する（配下の部門を取得）
+     */
+    @Query("SELECT d FROM Department d WHERE d.departmentPath LIKE CONCAT(:pathPrefix, '%') ORDER BY d.departmentPath")
+    List<Department> findByDepartmentPathStartsWith(@Param("pathPrefix") String pathPrefix);
+    /**
+     * 最下層部門のみ検索する
+     */
+    List<Department> findByLowestLevelFlag(Integer flag);
+    /**
+     * 最下層部門のみ検索する（便利メソッド）
+     */
+    default List<Department> findLeafDepartments() {
+        return findByLowestLevelFlag(1);
+    }
+    /**
+     * 部門コード順で全件取得
+     */
+    List<Department> findAllByOrderByDepartmentCodeAsc();
+}
+```
+</details>
+### 20.2.5 部門リポジトリのテスト（JPA）
+<details>
+<summary>DepartmentJpaRepositoryTest</summary>
+```java
+// src/test/java/com/example/accounting/infrastructure/persistence/repository/DepartmentJpaRepositoryTest.java
+package com.example.accounting.infrastructure.persistence.repository;
+import com.example.accounting.domain.model.department.Department;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
+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 static org.assertj.core.api.Assertions.*;
+@DataJpaTest
+@Testcontainers
+@DisplayName("部門リポジトリ（JPA）")
+class DepartmentJpaRepositoryTest {
+    @Container
+    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
+            .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 DepartmentJpaRepository departmentRepository;
+    @BeforeEach
+    void setUp() {
+        departmentRepository.deleteAll();
+    }
+    @Nested
+    @DisplayName("登録")
+    class Insert {
+        @Test
+        @DisplayName("部門を登録できる")
+        void canInsertDepartment() {
+            // Arrange
+            var department = Department.builder()
+                    .departmentCode("10000")
+                    .departmentName("全社")
+                    .organizationLevel(0)
+                    .departmentPath("10000")
+                    .lowestLevelFlag(0)
+                    .build();
+            // Act
+            departmentRepository.save(department);
+            // Assert
+            var result = departmentRepository.findById("10000");
+            assertThat(result).isPresent();
+            assertThat(result.get().getDepartmentName()).isEqualTo("全社");
+            assertThat(result.get().getOrganizationLevel()).isEqualTo(0);
+        }
+        @Test
+        @DisplayName("階層構造を持つ部門を登録できる")
+        void canInsertHierarchicalDepartments() {
+            // Arrange & Act
+            departmentRepository.save(Department.builder()
+                    .departmentCode("10000")
+                    .departmentName("全社")
+                    .organizationLevel(0)
+                    .departmentPath("10000")
+                    .lowestLevelFlag(0)
+                    .build());
+            departmentRepository.save(Department.builder()
+                    .departmentCode("11000")
+                    .departmentName("営業本部")
+                    .organizationLevel(1)
+                    .departmentPath("10000~11000")
+                    .lowestLevelFlag(0)
+                    .build());
+            departmentRepository.save(Department.builder()
+                    .departmentCode("11110")
+                    .departmentName("東日本営業課")
+                    .organizationLevel(3)
+                    .departmentPath("10000~11000~11100~11110")
+                    .lowestLevelFlag(1)
+                    .build());
+            // Assert
+            var result = departmentRepository.findById("11110");
+            assertThat(result).isPresent();
+            assertThat(result.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
+            assertThat(result.get().isLeaf()).isTrue();
+        }
+    }
+    @Nested
+    @DisplayName("検索")
+    class Search {
+        @BeforeEach
+        void setUpTestData() {
+            departmentRepository.save(Department.builder()
+                    .departmentCode("10000")
+                    .departmentName("全社")
+                    .organizationLevel(0)
+                    .departmentPath("10000")
+                    .lowestLevelFlag(0)
+                    .build());
+            departmentRepository.save(Department.builder()
+                    .departmentCode("11000")
+                    .departmentName("営業本部")
+                    .organizationLevel(1)
+                    .departmentPath("10000~11000")
+                    .lowestLevelFlag(0)
+                    .build());
+            departmentRepository.save(Department.builder()
+                    .departmentCode("11110")
+                    .departmentName("東日本営業課")
+                    .organizationLevel(3)
+                    .departmentPath("10000~11000~11100~11110")
+                    .lowestLevelFlag(1)
+                    .build());
+            departmentRepository.save(Department.builder()
+                    .departmentCode("12000")
+                    .departmentName("製造本部")
+                    .organizationLevel(1)
+                    .departmentPath("10000~12000")
+                    .lowestLevelFlag(0)
+                    .build());
+        }
+        @Test
+        @DisplayName("組織階層で検索できる")
+        void canFindByOrganizationLevel() {
+            // Act
+            var result = departmentRepository.findByOrganizationLevel(1);
+            // Assert
+            assertThat(result).hasSize(2);
+            assertThat(result).extracting(Department::getDepartmentCode)
+                    .containsExactlyInAnyOrder("11000", "12000");
+        }
+        @Test
+        @DisplayName("部門パスで配下の部門を検索できる")
+        void canFindByDepartmentPathStartsWith() {
+            // Act
+            var result = departmentRepository.findByDepartmentPathStartsWith("10000~11000");
+            // Assert
+            assertThat(result).hasSize(2);
+            assertThat(result).extracting(Department::getDepartmentCode)
+                    .containsExactlyInAnyOrder("11000", "11110");
+        }
+        @Test
+        @DisplayName("最下層部門のみ検索できる")
+        void canFindLeafDepartments() {
+            // Act
+            var result = departmentRepository.findLeafDepartments();
+            // Assert
+            assertThat(result).hasSize(1);
+            assertThat(result.get(0).getDepartmentCode()).isEqualTo("11110");
+        }
+    }
+}
+```
+</details>
+## 20.3 勘定科目体系
+### 20.3.1 勘定科目の構成
+D社の勘定科目は、貸借対照表（BS）科目と損益計算書（PL）科目で構成されています。
+```plantuml
+@startwbs
+title D社 貸借対照表科目（抜粋）
+* 貸借対照表
+** (資産の部)
+*** 流動資産
+**** 現金及び預金
+***** 現金
+***** 当座預金
+***** 普通預金
+**** 売上債権
+***** 売掛金
+***** 受取手形
+**** 棚卸資産
+***** 製品
+***** 仕掛品
+***** 原材料
+***** 貯蔵品
+**** その他流動資産
+***** 前払費用
+***** 仮払消費税
+*** 固定資産
+**** 有形固定資産
+***** 建物
+***** 機械装置
+***** 工具器具備品
+**** 無形固定資産
+***** ソフトウェア
+** (負債の部)
+*** 流動負債
+**** 仕入債務
+***** 買掛金
+***** 支払手形
+**** その他流動負債
+***** 未払金
+***** 未払費用
+***** 仮受消費税
+***** 預り金
+*** 固定負債
+**** 長期借入金
+** (純資産の部)
+*** 資本金
+*** 資本剰余金
+*** 利益剰余金
+@endwbs
+```
+### 20.3.2 主要勘定科目一覧
+**資産（BS借方）**
+| コード | 科目名 | 補助科目 | 説明 |
+|--------|--------|----------|------|
+| 11110 | 現金 | - | 手元現金 |
+| 11130 | 普通預金 | 必須 | 銀行別管理 |
+| 11210 | 売掛金 | 必須 | 得意先別管理 |
+| 11330 | 原材料 | 必須 | 品目別管理 |
+| 11430 | 仮払消費税 | - | 消費税処理用 |
+**負債・純資産・収益・費用**
+| コード | 科目名 | 消費税 | 説明 |
+|--------|--------|--------|------|
+| 21110 | 買掛金 | - | 仕入先別管理 |
+| 21240 | 仮受消費税 | - | 消費税処理用 |
+| 33200 | 繰越利益剰余金 | - | 留保利益 |
+| 41110 | 国内売上高 | 課税10% | 国内向け売上 |
+| 62100 | 旅費交通費 | 課税10% | 出張費等 |
+### 20.3.3 会計処理のパターン
+```plantuml
+@startuml
+title D社 主要な取引と仕訳パターン
+left to right direction
+rectangle "販売取引" {
+  card sales [
+    **売上計上**
+    ----
+    借方: 売掛金
+    貸方: 売上高
+    貸方: 仮受消費税
+  ]
+  card receipt [
+    **入金**
+    ----
+    借方: 普通預金
+    貸方: 売掛金
+  ]
+}
+rectangle "製造取引" {
+  card material [
+    **材料仕入**
+    ----
+    借方: 原材料
+    借方: 仮払消費税
+    貸方: 買掛金
+  ]
+  card expense [
+    **製造経費**
+    ----
+    借方: 製造間接費
+    借方: 仮払消費税
+    貸方: 未払金
+  ]
+}
+rectangle "一般取引" {
+  card exp [
+    **経費精算**
+    ----
+    借方: 旅費交通費/消耗品費
+    借方: 仮払消費税
+    貸方: 現金/未払金
+  ]
+  card salary [
+    **給与支払**
+    ----
+    借方: 給料手当
+    貸方: 普通預金
+    貸方: 預り金（税・社保）
+  ]
+}
+@enduml
+```
+## 20.4 Seed データ投入サービス（JPA版）
+### 20.4.1 SeedDataService
+JPA の CascadeType.ALL を活用し、仕訳と明細を一括保存します。
+<details>
+<summary>SeedDataService（JPA版）</summary>
+```java
+// src/main/java/com/example/accounting/infrastructure/seed/SeedDataService.java
+package com.example.accounting.infrastructure.seed;
+import com.example.accounting.domain.model.account.*;
+import com.example.accounting.domain.model.department.*;
+import com.example.accounting.domain.model.journal.*;
+import com.example.accounting.domain.model.tax.*;
+import com.example.accounting.infrastructure.persistence.repository.*;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.ArrayList;
+import java.util.List;
+/**
+ * Seed データ投入サービス（JPA 版）
+ */
+@Service
+@RequiredArgsConstructor
+@Slf4j
+public class SeedDataService {
+    private final AccountJpaRepository accountRepository;
+    private final AccountStructureJpaRepository accountStructureRepository;
+    private final TaxTransactionJpaRepository taxTransactionRepository;
+    private final DepartmentJpaRepository departmentRepository;
+    private final JournalJpaRepository journalRepository;
+    /**
+     * 全Seedデータを投入
+     */
+    @Transactional
+    public void seedAll() {
+        log.info("Starting seed data insertion...");
+        seedTaxTransactions();
+        seedAccountMasters();
+        seedAccountStructures();
+        seedDepartments();
+        seedSampleJournals();
+        log.info("Seed data insertion completed.");
+    }
+    /**
+     * 課税取引マスタのSeedデータ
+     */
+    @Transactional
+    public void seedTaxTransactions() {
+        log.info("Seeding tax transactions...");
+        List<TaxTransaction> taxes = List.of(
+            TaxTransaction.builder()
+                .taxCode("00").taxName("免税").taxRate(BigDecimal.ZERO).build(),
+            TaxTransaction.builder()
+                .taxCode("08").taxName("軽減税率8%").taxRate(new BigDecimal("0.080")).build(),
+            TaxTransaction.builder()
+                .taxCode("10").taxName("標準税率10%").taxRate(new BigDecimal("0.100")).build(),
+            TaxTransaction.builder()
+                .taxCode("80").taxName("非課税").taxRate(BigDecimal.ZERO).build(),
+            TaxTransaction.builder()
+                .taxCode("99").taxName("対象外").taxRate(BigDecimal.ZERO).build()
+        );
+        int insertedCount = 0;
+        for (TaxTransaction tax : taxes) {
+            if (!taxTransactionRepository.existsById(tax.getTaxCode())) {
+                taxTransactionRepository.save(tax);
+                insertedCount++;
+            }
+        }
+        log.info("Tax transactions seeded: {} records", insertedCount);
+    }
+    /**
+     * 勘定科目マスタのSeedデータ
+     */
+    @Transactional
+    public void seedAccountMasters() {
+        log.info("Seeding account masters...");
+        List<Account> accounts = createAccountMasterSeedData();
+        int insertedCount = 0;
+        for (Account account : accounts) {
+            if (!accountRepository.existsById(account.getAccountCode())) {
+                accountRepository.save(account);
+                insertedCount++;
+            }
+        }
+        log.info("Account masters seeded: {} records", insertedCount);
+    }
+    /**
+     * 勘定科目構成マスタのSeedデータ
+     */
+    @Transactional
+    public void seedAccountStructures() {
+        log.info("Seeding account structures...");
+        List<Account> accounts = accountRepository.findAll();
+        int insertedCount = 0;
+        for (Account account : accounts) {
+            if (!accountStructureRepository.existsById(account.getAccountCode())) {
+                String path = generateAccountPath(account);
+                AccountStructure structure = AccountStructure.builder()
+                    .accountCode(account.getAccountCode())
+                    .accountPath(path)
+                    .account(account)
+                    .build();
+                accountStructureRepository.save(structure);
+                insertedCount++;
+            }
+        }
+        log.info("Account structures seeded: {} records", insertedCount);
+    }
+    /**
+     * 部門マスタのSeedデータ
+     */
+    @Transactional
+    public void seedDepartments() {
+        log.info("Seeding departments...");
+        List<Department> departments = createDepartmentSeedData();
+        int insertedCount = 0;
+        for (Department dept : departments) {
+            if (!departmentRepository.existsById(dept.getDepartmentCode())) {
+                departmentRepository.save(dept);
+                insertedCount++;
+            }
+        }
+        log.info("Departments seeded: {} records", insertedCount);
+    }
+    /**
+     * サンプル仕訳データのSeed
+     */
+    @Transactional
+    public void seedSampleJournals() {
+        log.info("Seeding sample journals...");
+        // 期首仕訳
+        createOpeningJournal();
+        // 売上仕訳
+        createSalesJournal();
+        // 経費仕訳
+        createExpenseJournal();
+        // 材料仕入仕訳
+        createMaterialPurchaseJournal();
+        // 給与支払仕訳
+        createSalaryJournal();
+        // 入金仕訳
+        createReceiptJournal();
+        // 支払仕訳
+        createPaymentJournal();
+        log.info("Sample journals seeded.");
+    }
+    private void createOpeningJournal() {
+        String journalNumber = "J2025040001";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 1);
+        // 仕訳ヘッダ
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.NORMAL)
+            .departmentCode("13100")
+            .build();
+        // 仕訳明細
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("前期繰越")
+            .build();
+        detail.setJournal(journal);
+        // 借方：普通預金
+        JournalDcDetail debit = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11130")
+            .amount(new BigDecimal("50000000"))
+            .build();
+        debit.setJournalDetail(detail);
+        // 貸方：繰越利益剰余金
+        JournalDcDetail credit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("33200")
+            .amount(new BigDecimal("50000000"))
+            .build();
+        credit.setJournalDetail(detail);
+        // 関連付け
+        detail.addDcDetail(debit);
+        detail.addDcDetail(credit);
+        journal.addDetail(detail);
+        // CascadeType.ALL により一括保存
+        journalRepository.save(journal);
+    }
+    private void createSalesJournal() {
+        String journalNumber = "J2025040002";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 5);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.AUTO)
+            .departmentCode("11110")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("ABC商事 スキンケアセット 100個")
+            .build();
+        detail.setJournal(journal);
+        // 借方：売掛金
+        JournalDcDetail debit = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11210")
+            .subAccountCode("ABC001")
+            .amount(new BigDecimal("330000"))
+            .build();
+        debit.setJournalDetail(detail);
+        // 貸方：国内売上高
+        JournalDcDetail creditSales = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("41110")
+            .subAccountCode("ABC001")
+            .amount(new BigDecimal("300000"))
+            .taxType(TaxType.TAXABLE_SALES)
+            .taxRate(10)
+            .build();
+        creditSales.setJournalDetail(detail);
+        // 貸方：仮受消費税
+        JournalDcDetail creditTax = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("21240")
+            .amount(new BigDecimal("30000"))
+            .build();
+        creditTax.setJournalDetail(detail);
+        detail.addDcDetail(debit);
+        detail.addDcDetail(creditSales);
+        detail.addDcDetail(creditTax);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private void createExpenseJournal() {
+        String journalNumber = "J2025040003";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 10);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.NORMAL)
+            .departmentCode("11110")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("出張旅費 東京→大阪")
+            .build();
+        detail.setJournal(journal);
+        // 借方：旅費交通費
+        JournalDcDetail debitExp = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("62100")
+            .amount(new BigDecimal("27273"))
+            .taxType(TaxType.TAXABLE_PURCHASE)
+            .taxRate(10)
+            .build();
+        debitExp.setJournalDetail(detail);
+        // 借方：仮払消費税
+        JournalDcDetail debitTax = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11430")
+            .amount(new BigDecimal("2727"))
+            .build();
+        debitTax.setJournalDetail(detail);
+        // 貸方：現金
+        JournalDcDetail credit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("11110")
+            .amount(new BigDecimal("30000"))
+            .build();
+        credit.setJournalDetail(detail);
+        detail.addDcDetail(debitExp);
+        detail.addDcDetail(debitTax);
+        detail.addDcDetail(credit);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private void createMaterialPurchaseJournal() {
+        String journalNumber = "J2025040004";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 15);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.AUTO)
+            .departmentCode("12110")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("XYZ化学 原材料仕入")
+            .build();
+        detail.setJournal(journal);
+        // 借方：原材料
+        JournalDcDetail debitMat = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11330")
+            .subAccountCode("MAT001")
+            .amount(new BigDecimal("500000"))
+            .taxType(TaxType.TAXABLE_PURCHASE)
+            .taxRate(10)
+            .build();
+        debitMat.setJournalDetail(detail);
+        // 借方：仮払消費税
+        JournalDcDetail debitTax = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11430")
+            .amount(new BigDecimal("50000"))
+            .build();
+        debitTax.setJournalDetail(detail);
+        // 貸方：買掛金
+        JournalDcDetail credit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("21110")
+            .subAccountCode("XYZ001")
+            .amount(new BigDecimal("550000"))
+            .build();
+        credit.setJournalDetail(detail);
+        detail.addDcDetail(debitMat);
+        detail.addDcDetail(debitTax);
+        detail.addDcDetail(credit);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private void createSalaryJournal() {
+        String journalNumber = "J2025040005";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 20);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.NORMAL)
+            .departmentCode("13100")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("4月度給与")
+            .build();
+        detail.setJournal(journal);
+        // 借方：給料手当
+        JournalDcDetail debit = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("61200")
+            .amount(new BigDecimal("10000000"))
+            .build();
+        debit.setJournalDetail(detail);
+        // 貸方：普通預金
+        JournalDcDetail creditBank = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("11130")
+            .amount(new BigDecimal("8500000"))
+            .build();
+        creditBank.setJournalDetail(detail);
+        // 貸方：預り金
+        JournalDcDetail creditDeposit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("21250")
+            .amount(new BigDecimal("1500000"))
+            .build();
+        creditDeposit.setJournalDetail(detail);
+        detail.addDcDetail(debit);
+        detail.addDcDetail(creditBank);
+        detail.addDcDetail(creditDeposit);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private void createReceiptJournal() {
+        String journalNumber = "J2025040006";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 25);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.NORMAL)
+            .departmentCode("13100")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("ABC商事 入金")
+            .build();
+        detail.setJournal(journal);
+        // 借方：普通預金
+        JournalDcDetail debit = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("11130")
+            .amount(new BigDecimal("330000"))
+            .build();
+        debit.setJournalDetail(detail);
+        // 貸方：売掛金
+        JournalDcDetail credit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("11210")
+            .subAccountCode("ABC001")
+            .amount(new BigDecimal("330000"))
+            .build();
+        credit.setJournalDetail(detail);
+        detail.addDcDetail(debit);
+        detail.addDcDetail(credit);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private void createPaymentJournal() {
+        String journalNumber = "J2025040007";
+        if (journalRepository.existsById(journalNumber)) {
+            return;
+        }
+        LocalDate date = LocalDate.of(2025, 4, 30);
+        Journal journal = Journal.builder()
+            .journalNumber(journalNumber)
+            .postingDate(date)
+            .inputDate(date)
+            .closingJournalFlag(0)
+            .singleFlag(0)
+            .journalSlipType(JournalSlipType.NORMAL)
+            .departmentCode("13100")
+            .build();
+        JournalDetail detail = JournalDetail.builder()
+            .lineNumber(1)
+            .lineDescription("XYZ化学 支払")
+            .build();
+        detail.setJournal(journal);
+        // 借方：買掛金
+        JournalDcDetail debit = JournalDcDetail.builder()
+            .dcType(DcType.DEBIT)
+            .accountCode("21110")
+            .subAccountCode("XYZ001")
+            .amount(new BigDecimal("550000"))
+            .build();
+        debit.setJournalDetail(detail);
+        // 貸方：普通預金
+        JournalDcDetail credit = JournalDcDetail.builder()
+            .dcType(DcType.CREDIT)
+            .accountCode("11130")
+            .amount(new BigDecimal("550000"))
+            .build();
+        credit.setJournalDetail(detail);
+        detail.addDcDetail(debit);
+        detail.addDcDetail(credit);
+        journal.addDetail(detail);
+        journalRepository.save(journal);
+    }
+    private List<Account> createAccountMasterSeedData() {
+        List<Account> accounts = new ArrayList<>();
+        // 流動資産
+        accounts.add(Account.builder()
+            .accountCode("11110").accountName("現金").accountShortName("現金")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .build());
+        accounts.add(Account.builder()
+            .accountCode("11130").accountName("普通預金").accountShortName("普通")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .subAccountType(SubAccountType.REQUIRED)
+            .build());
+        accounts.add(Account.builder()
+            .accountCode("11210").accountName("売掛金").accountShortName("売掛金")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
+            .build());
+        // 棚卸資産
+        accounts.add(Account.builder()
+            .accountCode("11330").accountName("原材料").accountShortName("原材料")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.MANUFACTURING)
+            .subAccountType(SubAccountType.REQUIRED)
+            .build());
+        // 仮払消費税
+        accounts.add(Account.builder()
+            .accountCode("11430").accountName("仮払消費税").accountShortName("仮払税")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.DEBIT).elementType(ElementType.ASSET)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .build());
+        // 負債
+        accounts.add(Account.builder()
+            .accountCode("21110").accountName("買掛金").accountShortName("買掛金")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .subAccountType(SubAccountType.REQUIRED).dueDateManagementType(DueDateManagementType.REQUIRED)
+            .build());
+        accounts.add(Account.builder()
+            .accountCode("21240").accountName("仮受消費税").accountShortName("仮受税")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .build());
+        accounts.add(Account.builder()
+            .accountCode("21250").accountName("預り金").accountShortName("預り金")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.LIABILITY)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .build());
+        // 純資産
+        accounts.add(Account.builder()
+            .accountCode("33200").accountName("繰越利益剰余金").accountShortName("繰越利益")
+            .bsPlType(BsPlType.BS).dcType(AccountDcType.CREDIT).elementType(ElementType.CAPITAL)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .build());
+        // 売上
+        accounts.add(Account.builder()
+            .accountCode("41110").accountName("国内売上高").accountShortName("国内売上")
+            .bsPlType(BsPlType.PL).dcType(AccountDcType.CREDIT).elementType(ElementType.REVENUE)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .taxCalculationType(TaxCalculationType.SALES).taxCode("10")
+            .build());
+        // 経費
+        accounts.add(Account.builder()
+            .accountCode("61200").accountName("給料手当").accountShortName("給料")
+            .bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .expenseType(ExpenseType.EXPENSE)
+            .build());
+        accounts.add(Account.builder()
+            .accountCode("62100").accountName("旅費交通費").accountShortName("旅費交通")
+            .bsPlType(BsPlType.PL).dcType(AccountDcType.DEBIT).elementType(ElementType.EXPENSE)
+            .summaryType(SummaryType.POSTING).managementType(ManagementType.COMMON)
+            .expenseType(ExpenseType.EXPENSE)
+            .taxCalculationType(TaxCalculationType.PURCHASE).taxCode("10")
+            .build());
+        return accounts;
+    }
+    private List<Department> createDepartmentSeedData() {
+        return List.of(
+            Department.builder()
+                .departmentCode("10000").departmentName("全社")
+                .organizationLevel(0).departmentPath("10000").lowestLevelFlag(0).build(),
+            Department.builder()
+                .departmentCode("11000").departmentName("営業本部")
+                .organizationLevel(1).departmentPath("10000~11000").lowestLevelFlag(0).build(),
+            Department.builder()
+                .departmentCode("11110").departmentName("東日本営業課")
+                .organizationLevel(3).departmentPath("10000~11000~11100~11110").lowestLevelFlag(1).build(),
+            Department.builder()
+                .departmentCode("12000").departmentName("製造本部")
+                .organizationLevel(1).departmentPath("10000~12000").lowestLevelFlag(0).build(),
+            Department.builder()
+                .departmentCode("12110").departmentName("第一製造課")
+                .organizationLevel(3).departmentPath("10000~12000~12100~12110").lowestLevelFlag(1).build(),
+            Department.builder()
+                .departmentCode("13000").departmentName("管理本部")
+                .organizationLevel(1).departmentPath("10000~13000").lowestLevelFlag(0).build(),
+            Department.builder()
+                .departmentCode("13100").departmentName("経理部")
+                .organizationLevel(2).departmentPath("10000~13000~13100").lowestLevelFlag(0).build()
+        );
+    }
+    private String generateAccountPath(Account account) {
+        String code = account.getAccountCode();
+        // 簡易的なパス生成（実際はマスタの親子関係から生成）
+        if (code.length() == 2) {
+            return code;
+        } else if (code.length() == 5) {
+            String parent = code.substring(0, 2);
+            return parent + "~" + code;
+        }
+        return code;
+    }
+}
+```
+</details>
+### 20.4.2 CommandLineRunner による起動時データ投入
+<details>
+<summary>SeedDataRunner（CommandLineRunner）</summary>
+```java
+// src/main/java/com/example/accounting/infrastructure/seed/SeedDataRunner.java
+package com.example.accounting.infrastructure.seed;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.boot.CommandLineRunner;
+import org.springframework.context.annotation.Profile;
+import org.springframework.stereotype.Component;
+/**
+ * アプリケーション起動時に Seed データを投入する
+ *
+ * dev, local プロファイル時のみ有効
+ */
+@Component
+@Profile({"dev", "local"})
+@RequiredArgsConstructor
+@Slf4j
+public class SeedDataRunner implements CommandLineRunner {
+    private final SeedDataService seedDataService;
+    @Override
+    public void run(String... args) {
+        log.info("=== Starting Seed Data Initialization ===");
+        try {
+            seedDataService.seedAll();
+            log.info("=== Seed Data Initialization Completed ===");
+        } catch (Exception e) {
+            log.error("=== Seed Data Initialization Failed ===", e);
+            // 起動は継続させる（テストデータが無くても動作は可能）
+        }
+    }
+}
+```
+</details>
+### 20.4.3 @PostConstruct を使用した代替実装
+<details>
+<summary>SeedDataInitializer（@PostConstruct）</summary>
+```java
+// src/main/java/com/example/accounting/infrastructure/seed/SeedDataInitializer.java
+package com.example.accounting.infrastructure.seed;
+import jakarta.annotation.PostConstruct;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.context.annotation.Profile;
+import org.springframework.stereotype.Component;
+/**
+ * @PostConstruct を使用した Seed データ投入
+ *
+ * CommandLineRunner より早いタイミングで実行される
+ */
+@Component
+@Profile({"dev", "local"})
+@RequiredArgsConstructor
+@Slf4j
+public class SeedDataInitializer {
+    private final SeedDataService seedDataService;
+    @PostConstruct
+    public void initialize() {
+        log.info("=== @PostConstruct Seed Data Initialization ===");
+        try {
+            seedDataService.seedAll();
+            log.info("=== Seed Data Initialization Completed ===");
+        } catch (Exception e) {
+            log.error("=== Seed Data Initialization Failed ===", e);
+        }
+    }
+}
+```
+</details>
+## 20.5 Seed データ投入テスト
+<details>
+<summary>SeedDataServiceTest（JPA版）</summary>
+```java
+// src/test/java/com/example/accounting/infrastructure/seed/SeedDataServiceTest.java
+package com.example.accounting.infrastructure.seed;
+import com.example.accounting.domain.model.account.*;
+import com.example.accounting.domain.model.journal.*;
+import com.example.accounting.infrastructure.persistence.repository.*;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.orm.jpa.DataJpaTest;
+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 static org.assertj.core.api.Assertions.*;
+@DataJpaTest
+@Import(SeedDataService.class)
+@Testcontainers
+@DisplayName("Seedデータ投入（JPA）")
+class SeedDataServiceTest {
+    @Container
+    static PostgreSQLContainer<?> postgres = new PostgreSQLContainer<>("postgres:16")
+            .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 SeedDataService seedDataService;
+    @Autowired
+    private AccountJpaRepository accountRepository;
+    @Autowired
+    private TaxTransactionJpaRepository taxTransactionRepository;
+    @Autowired
+    private DepartmentJpaRepository departmentRepository;
+    @Autowired
+    private JournalJpaRepository journalRepository;
+    @Nested
+    @DisplayName("課税取引マスタ")
+    class TaxTransactionSeed {
+        @Test
+        @DisplayName("課税取引マスタのSeedデータを投入できる")
+        void canSeedTaxTransactions() {
+            // Act
+            seedDataService.seedTaxTransactions();
+            // Assert
+            var tax10 = taxTransactionRepository.findById("10");
+            assertThat(tax10).isPresent();
+            assertThat(tax10.get().getTaxName()).isEqualTo("標準税率10%");
+            assertThat(tax10.get().getTaxRate()).isEqualByComparingTo(new BigDecimal("0.100"));
+            var tax08 = taxTransactionRepository.findById("08");
+            assertThat(tax08).isPresent();
+            assertThat(tax08.get().getTaxName()).isEqualTo("軽減税率8%");
+        }
+    }
+    @Nested
+    @DisplayName("勘定科目マスタ")
+    class AccountMasterSeed {
+        @BeforeEach
+        void setUp() {
+            seedDataService.seedTaxTransactions();
+        }
+        @Test
+        @DisplayName("勘定科目マスタのSeedデータを投入できる")
+        void canSeedAccountMasters() {
+            // Act
+            seedDataService.seedAccountMasters();
+            // Assert
+            var cash = accountRepository.findById("11110");
+            assertThat(cash).isPresent();
+            assertThat(cash.get().getAccountName()).isEqualTo("現金");
+            assertThat(cash.get().getBsPlType()).isEqualTo(BsPlType.BS);
+            assertThat(cash.get().getDcType()).isEqualTo(AccountDcType.DEBIT);
+            var sales = accountRepository.findById("41110");
+            assertThat(sales).isPresent();
+            assertThat(sales.get().getAccountName()).isEqualTo("国内売上高");
+            assertThat(sales.get().getBsPlType()).isEqualTo(BsPlType.PL);
+            assertThat(sales.get().getDcType()).isEqualTo(AccountDcType.CREDIT);
+        }
+        @Test
+        @DisplayName("重複実行しても既存データが上書きされない（冪等性）")
+        void seedIsIdempotent() {
+            // Act
+            seedDataService.seedAccountMasters();
+            seedDataService.seedAccountMasters(); // 2回目
+            // Assert
+            var accounts = accountRepository.findAll();
+            long cashCount = accounts.stream()
+                    .filter(a -> "11110".equals(a.getAccountCode()))
+                    .count();
+            assertThat(cashCount).isEqualTo(1);
+        }
+    }
+    @Nested
+    @DisplayName("部門マスタ")
+    class DepartmentSeed {
+        @Test
+        @DisplayName("部門マスタのSeedデータを投入できる")
+        void canSeedDepartments() {
+            // Act
+            seedDataService.seedDepartments();
+            // Assert
+            var company = departmentRepository.findById("10000");
+            assertThat(company).isPresent();
+            assertThat(company.get().getDepartmentName()).isEqualTo("全社");
+            assertThat(company.get().getOrganizationLevel()).isEqualTo(0);
+            var sales = departmentRepository.findById("11110");
+            assertThat(sales).isPresent();
+            assertThat(sales.get().getDepartmentName()).isEqualTo("東日本営業課");
+            assertThat(sales.get().getDepartmentPath()).isEqualTo("10000~11000~11100~11110");
+        }
+    }
+    @Nested
+    @DisplayName("仕訳データ")
+    class JournalSeed {
+        @BeforeEach
+        void setUp() {
+            seedDataService.seedTaxTransactions();
+            seedDataService.seedAccountMasters();
+            seedDataService.seedDepartments();
+        }
+        @Test
+        @DisplayName("サンプル仕訳データを投入できる")
+        void canSeedSampleJournals() {
+            // Act
+            seedDataService.seedSampleJournals();
+            // Assert
+            // 期首仕訳
+            var opening = journalRepository.findById("J2025040001");
+            assertThat(opening).isPresent();
+            assertThat(opening.get().getJournalSlipType()).isEqualTo(JournalSlipType.NORMAL);
+            // 売上仕訳
+            var sales = journalRepository.findById("J2025040002");
+            assertThat(sales).isPresent();
+            assertThat(sales.get().getJournalSlipType()).isEqualTo(JournalSlipType.AUTO);
+            // CascadeType.ALL により明細も保存されていることを確認
+            var salesWithDetails = journalRepository.findWithDetailsById("J2025040002");
+            assertThat(salesWithDetails).isPresent();
+            assertThat(salesWithDetails.get().getDetails()).hasSize(1);
+        }
+        @Test
+        @DisplayName("仕訳の貸借一致を確認できる")
+        void journalBalanceIsCorrect() {
+            // Arrange
+            seedDataService.seedSampleJournals();
+            // Act
+            var journal = journalRepository.findWithDetailsById("J2025040002").orElseThrow();
+            // Assert
+            var detail = journal.getDetails().get(0);
+            BigDecimal debitSum = detail.getDcDetails().stream()
+                    .filter(d -> d.getDcType() == DcType.DEBIT)
+                    .map(JournalDcDetail::getAmount)
+                    .reduce(BigDecimal.ZERO, BigDecimal::add);
+            BigDecimal creditSum = detail.getDcDetails().stream()
+                    .filter(d -> d.getDcType() == DcType.CREDIT)
+                    .map(JournalDcDetail::getAmount)
+                    .reduce(BigDecimal.ZERO, BigDecimal::add);
+            assertThat(debitSum).isEqualByComparingTo(creditSum);
+            assertThat(debitSum).isEqualByComparingTo(new BigDecimal("330000"));
+        }
+    }
+    @Nested
+    @DisplayName("全データ一括投入")
+    class SeedAll {
+        @Test
+        @DisplayName("全Seedデータを一括投入できる")
+        void canSeedAll() {
+            // Act
+            seedDataService.seedAll();
+            // Assert
+            assertThat(taxTransactionRepository.findById("10")).isPresent();
+            assertThat(accountRepository.findById("11110")).isPresent();
+            assertThat(departmentRepository.findById("10000")).isPresent();
+            assertThat(journalRepository.findById("J2025040001")).isPresent();
+        }
+    }
+}
+```
+</details>
+## 20.6 データ投入順序
+外部キー制約を考慮したデータ投入順序：
+```plantuml
+@startuml
+title Seedデータ投入順序（JPA CascadeType.ALL 活用）
+|マスタデータ|
+start
+:課税取引マスタ;
+note right: 外部キー参照元\nFK制約なし
+:勘定科目マスタ;
+note right: 課税取引マスタを参照
+:勘定科目構成マスタ;
+note right: 勘定科目マスタを参照\n@OneToOne 関連
+:部門マスタ;
+:通貨マスタ;
+|トランザクションデータ|
+:仕訳データ;
+note right
+  CascadeType.ALL により
+  明細も一括保存
+  @OneToMany(cascade = ALL)
+end note
+|残高データ|
+:日次勘定科目残高;
+note right: 仕訳から集計
+:月次勘定科目残高;
+note right: 日次残高から集計
+stop
+@enduml
+```
+## まとめ
+### MyBatis 版との違い
+| 観点 | MyBatis 版 | JPA 版 |
+|------|-----------|--------|
+| Repository | Mapper インターフェース + XML | JpaRepository インターフェース |
+| マッピング | resultMap で日本語カラム ↔ 英語プロパティ | @Column で日本語カラム名を指定 |
+| 関連の保存 | 個別に INSERT | CascadeType.ALL で一括保存 |
+| テスト | @MybatisTest | @DataJpaTest |
+| クエリメソッド | XML に SQL を記述 | メソッド名規約 or @Query |
+| 存在確認 | findByCode() == null | existsById() |
+### JPA 固有のポイント
+1. **CascadeType.ALL によるカスケード保存**
+   ```java
+   @OneToMany(mappedBy = "journal", cascade = CascadeType.ALL, orphanRemoval = true)
+   private List<JournalDetail> details = new ArrayList<>();
+   ```
+2. **@PrePersist / @PreUpdate による自動タイムスタンプ**
+   ```java
+   @PrePersist
+   protected void onCreate() {
+       if (createdAt == null) {
+           createdAt = LocalDateTime.now();
+       }
+   }
+   ```
+3. **existsById() による存在確認**
+   ```java
+   if (!accountRepository.existsById(account.getAccountCode())) {
+       accountRepository.save(account);
+   }
+   ```
+4. **CommandLineRunner による起動時データ投入**
+   ```java
+   @Component
+   @Profile({"dev", "local"})
+   public class SeedDataRunner implements CommandLineRunner {
+       @Override
+       public void run(String... args) {
+           seedDataService.seedAll();
+       }
+   }
+   ```
+### 設計のポイント
+1. **実務に即した勘定科目体系**
+   - 製造業向けの科目構成
+   - 管理会計区分による部門別損益
+   - 消費税複数税率対応
+2. **階層構造の管理**
+   - 勘定科目のチルダ連結パス
+   - 部門マスタの組織階層
+   - 科目集計の効率化
+3. **Seedデータの設計**
+   - 外部キー制約を考慮した投入順序
+   - 冪等性（重複実行時の安全性）
+   - テスト可能な構造
+4. **仕訳パターンの網羅**
+   - 期首繰越仕訳
+   - 売上・売掛金仕訳
+   - 経費・消費税仕訳
+   - 材料仕入仕訳
+   - 給与支払仕訳
+   - 入金・支払仕訳
+### テーブル一覧（Seed対象）
+| テーブル名 | 件数目安 | 説明 |
+|-----------|---------|------|
+| 課税取引マスタ | 5件 | 税率マスタ |
+| 勘定科目マスタ | 100件 | 科目マスタ |
+| 勘定科目構成マスタ | 100件 | 科目階層 |
+| 部門マスタ | 30件 | 組織マスタ |
+| 仕訳 | 10件 | サンプル仕訳 |
+| 日次勘定科目残高 | 50件 | 日次残高 |
+| 月次勘定科目残高 | 20件 | 月次残高 |
+---
+[← 第19章：赤黒とログの設計【ORM版】](./chapter19-orm.md) | [第21章：APIサービスの実装【ORM版】 →](./chapter21-orm.md)