@k2works/claude-code-booster 4.9.0 → 4.11.0

package/lib/assets/docs/article/practical-database-design/part3-orm/chapter21-orm.md

@@ -1,1447 +1,1447 @@
-# 第21章：APIサービスの実装【ORM版】
-
-本章では、財務会計システムの API サービスを TDD で実装します。ヘキサゴナルアーキテクチャに基づき、Spring Data JPA を使用した勘定科目マスタ API、仕訳 API、残高照会 API を構築します。
-
-## 21.1 ヘキサゴナルアーキテクチャ
-
-### 21.1.1 Ports and Adapters パターン
-
-ヘキサゴナルアーキテクチャは、ドメインロジックを外部の技術的関心事から分離するアーキテクチャパターンです。
-
-```plantuml
-@startuml
-
-title ヘキサゴナルアーキテクチャ（JPA版）
-
-skinparam hexagon {
-  BackgroundColor #E8F5E9
-  BorderColor #4CAF50
-}
-
-rectangle "Infrastructure (Outside)" #F5F5F5 {
-  rectangle "Web Adapter\n(REST API)" as web #BBDEFB
-  rectangle "DB Adapter\n(Spring Data JPA)" as db #BBDEFB
-  rectangle "External API\n(外部連携)" as ext #BBDEFB
-}
-
-hexagon "Application Core" as core {
-  rectangle "Domain\n(ビジネスロジック)" as domain #C8E6C9
-  rectangle "Application\n(ユースケース)" as app #C8E6C9
-
-  rectangle "Input Port\n(UseCase IF)" as inport #FFF9C4
-  rectangle "Output Port\n(Repository IF)" as outport #FFF9C4
-}
-
-web --> inport : Controller
-inport --> app
-app --> domain
-app --> outport
-outport --> db : JpaRepository
-ext --> inport
-
-note bottom of core
-  ドメインロジックは
-  外部技術から独立
-  （JPA/MyBatis に非依存）
-end note
-
-@enduml
-```
-
-### 21.1.2 アーキテクチャの利点
-
-| 利点 | 説明 |
-|------|------|
-| **テスト容易性** | ドメインロジックを単独でテスト可能 |
-| **技術独立性** | DB、フレームワークの変更が容易 |
-| **可読性** | 責務が明確に分離される |
-| **保守性** | 変更の影響範囲が限定される |
-
-## 21.2 アーキテクチャ構造（JPA版）
-
-### 21.2.1 パッケージ構成
-
-```plantuml
-@startuml
-
-title パッケージ構成（JPA版）
-
-package "com.example.accounting" {
-
-  package "domain" {
-    package "model" {
-      class Account
-      class Journal
-      class Balance
-    }
-    package "service" {
-      class JournalDomainService
-    }
-  }
-
-  package "application" {
-    package "port.in" {
-      interface AccountUseCase
-      interface JournalUseCase
-    }
-    package "port.out" {
-      interface AccountRepository
-      interface JournalRepository
-    }
-    package "service" {
-      class AccountApplicationService
-      class JournalApplicationService
-    }
-  }
-
-  package "infrastructure" {
-    package "adapter.in.web" {
-      class AccountController
-      class JournalController
-    }
-    package "adapter.out.persistence" {
-      class AccountJpaRepository
-      class JournalJpaRepository
-    }
-  }
-}
-
-AccountUseCase <|.. AccountApplicationService
-AccountRepository <|.. AccountJpaRepository
-AccountController --> AccountUseCase
-AccountApplicationService --> AccountRepository
-
-note right of AccountJpaRepository
-  extends JpaRepository<Account, String>
-  Spring Data JPA により自動実装
-end note
-
-@enduml
-```
-
-### 21.2.2 各レイヤーの責務
-
-```plantuml
-@startuml
-
-title 各層の責務（JPA版）
-
-rectangle "Infrastructure Layer (Adapter)" #BBDEFB {
-  card "**入力アダプター**\n・REST Controller\n・リクエスト変換\n・レスポンス生成\n・@Valid バリデーション" as in_adapter
-
-  card "**出力アダプター**\n・JpaRepository 実装\n・@Query カスタムクエリ\n・Specification 動的クエリ\n・@EntityGraph N+1対策" as out_adapter
-}
-
-rectangle "Application Layer (Port + UseCase)" #FFF9C4 {
-  card "**入力ポート**\n・UseCase インターフェース\n・DTO定義\n・コマンド/クエリ" as in_port
-
-  card "**出力ポート**\n・Repository インターフェース\n・永続化抽象\n・外部連携抽象" as out_port
-
-  card "**アプリケーションサービス**\n・ユースケース実装\n・@Transactional 制御\n・ドメイン調整" as app_service
-}
-
-rectangle "Domain Layer" #C8E6C9 {
-  card "**エンティティ**\n・@Entity アノテーション\n・ビジネスルール\n・状態管理" as entity
-
-  card "**値オブジェクト**\n・@Embeddable\n・不変性\n・同値性" as vo
-
-  card "**ドメインサービス**\n・複数エンティティ操作\n・ドメインロジック" as domain_service
-}
-
-in_adapter --> in_port
-app_service --> out_port
-out_port --> out_adapter
-app_service --> entity
-app_service --> domain_service
-
-@enduml
-```
-
-## 21.3 マスタ API の実装
-
-### 21.3.1 API エンドポイント設計
-
-| メソッド | パス | 説明 |
-|---------|------|------|
-| GET | /api/accounts | 勘定科目一覧取得 |
-| GET | /api/accounts/{accountCode} | 勘定科目取得 |
-| GET | /api/accounts/{accountCode}/hierarchy | 科目階層取得 |
-| POST | /api/accounts | 勘定科目登録 |
-| PUT | /api/accounts/{accountCode} | 勘定科目更新 |
-| DELETE | /api/accounts/{accountCode} | 勘定科目削除 |
-
-### 21.3.2 Output Port（リポジトリインターフェース）
-
-<details>
-<summary>AccountRepository（Output Port）</summary>
-
-```java
-// src/main/java/com/example/accounting/application/port/out/AccountRepository.java
-package com.example.accounting.application.port.out;
-
-import com.example.accounting.domain.model.account.Account;
-
-import java.util.List;
-import java.util.Optional;
-
-/**
- * 勘定科目リポジトリ（Output Port）
- *
- * ヘキサゴナルアーキテクチャにおける出力ポート。
- * アプリケーション層から永続化層への依存を抽象化する。
- */
-public interface AccountRepository {
-
-    /**
-     * 勘定科目コードで検索
-     */
-    Optional<Account> findByCode(String accountCode);
-
-    /**
-     * 全件取得
-     */
-    List<Account> findAll();
-
-    /**
-     * BSPL区分で検索
-     */
-    List<Account> findByBsPlType(String bsPlType);
-
-    /**
-     * 科目パスで検索（チルダ連結方式）
-     */
-    List<Account> findByPathLike(String pathPattern);
-
-    /**
-     * 計上科目のみ取得
-     */
-    List<Account> findPostingAccounts();
-
-    /**
-     * 保存（新規・更新）
-     */
-    Account save(Account account);
-
-    /**
-     * 削除
-     */
-    void delete(String accountCode);
-
-    /**
-     * 存在確認
-     */
-    boolean exists(String accountCode);
-}
-```
-
-</details>
-
-### 21.3.3 JPA Repository 実装
-
-<details>
-<summary>AccountJpaRepository</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/out/persistence/AccountJpaRepository.java
-package com.example.accounting.infrastructure.adapter.out.persistence;
-
-import com.example.accounting.domain.model.account.Account;
-import com.example.accounting.domain.model.account.BsPlType;
-import com.example.accounting.domain.model.account.SummaryType;
-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;
-
-/**
- * 勘定科目 JPA リポジトリ
- *
- * Spring Data JPA により基本的な CRUD 操作は自動生成される。
- * カスタムクエリは @Query アノテーションで定義。
- */
-@Repository
-public interface AccountJpaRepository extends JpaRepository<Account, String> {
-
-    /**
-     * BSPL区分で検索
-     */
-    List<Account> findByBsPlType(BsPlType bsPlType);
-
-    /**
-     * 科目パスで前方一致検索（勘定科目構成マスタ経由）
-     */
-    @Query("SELECT a FROM Account a JOIN AccountStructure s ON a.accountCode = s.accountCode " +
-           "WHERE s.accountPath LIKE CONCAT(:pathPrefix, '%') ORDER BY a.accountCode")
-    List<Account> findByAccountPathStartsWith(@Param("pathPrefix") String pathPrefix);
-
-    /**
-     * 計上科目のみ取得
-     */
-    List<Account> findBySummaryType(SummaryType summaryType);
-
-    /**
-     * 計上科目のみ取得（便利メソッド）
-     */
-    default List<Account> findPostingAccounts() {
-        return findBySummaryType(SummaryType.POSTING);
-    }
-
-    /**
-     * 勘定科目コード順で全件取得
-     */
-    List<Account> findAllByOrderByAccountCodeAsc();
-}
-```
-
-</details>
-
-### 21.3.4 Repository アダプター
-
-<details>
-<summary>AccountRepositoryAdapter</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/out/persistence/AccountRepositoryAdapter.java
-package com.example.accounting.infrastructure.adapter.out.persistence;
-
-import com.example.accounting.application.port.out.AccountRepository;
-import com.example.accounting.domain.model.account.Account;
-import com.example.accounting.domain.model.account.BsPlType;
-import lombok.RequiredArgsConstructor;
-import org.springframework.stereotype.Component;
-
-import java.util.List;
-import java.util.Optional;
-
-/**
- * 勘定科目リポジトリアダプター
- *
- * Output Port（AccountRepository）の実装。
- * JpaRepository をラップしてドメインのインターフェースに適合させる。
- */
-@Component
-@RequiredArgsConstructor
-public class AccountRepositoryAdapter implements AccountRepository {
-
-    private final AccountJpaRepository jpaRepository;
-
-    @Override
-    public Optional<Account> findByCode(String accountCode) {
-        return jpaRepository.findById(accountCode);
-    }
-
-    @Override
-    public List<Account> findAll() {
-        return jpaRepository.findAllByOrderByAccountCodeAsc();
-    }
-
-    @Override
-    public List<Account> findByBsPlType(String bsPlType) {
-        return jpaRepository.findByBsPlType(BsPlType.valueOf(bsPlType));
-    }
-
-    @Override
-    public List<Account> findByPathLike(String pathPattern) {
-        String prefix = pathPattern.replace("%", "");
-        return jpaRepository.findByAccountPathStartsWith(prefix);
-    }
-
-    @Override
-    public List<Account> findPostingAccounts() {
-        return jpaRepository.findPostingAccounts();
-    }
-
-    @Override
-    public Account save(Account account) {
-        return jpaRepository.save(account);
-    }
-
-    @Override
-    public void delete(String accountCode) {
-        jpaRepository.deleteById(accountCode);
-    }
-
-    @Override
-    public boolean exists(String accountCode) {
-        return jpaRepository.existsById(accountCode);
-    }
-}
-```
-
-</details>
-
-### 21.3.5 Input Port（ユースケースインターフェース）
-
-<details>
-<summary>AccountUseCase（Input Port）</summary>
-
-```java
-// src/main/java/com/example/accounting/application/port/in/AccountUseCase.java
-package com.example.accounting.application.port.in;
-
-import com.example.accounting.application.port.in.dto.*;
-
-import java.util.List;
-
-/**
- * 勘定科目ユースケース（Input Port）
- */
-public interface AccountUseCase {
-
-    /**
-     * 勘定科目を取得
-     */
-    AccountResponse getAccount(String accountCode);
-
-    /**
-     * 全勘定科目を取得
-     */
-    List<AccountResponse> getAllAccounts();
-
-    /**
-     * BS/PL区分で勘定科目を取得
-     */
-    List<AccountResponse> getAccountsByBsPlType(String bsPlType);
-
-    /**
-     * 科目階層を取得（親科目以下の全科目）
-     */
-    List<AccountResponse> getAccountHierarchy(String parentAccountCode);
-
-    /**
-     * 計上科目のみ取得
-     */
-    List<AccountResponse> getPostingAccounts();
-
-    /**
-     * 勘定科目を登録
-     */
-    AccountResponse createAccount(CreateAccountCommand command);
-
-    /**
-     * 勘定科目を更新
-     */
-    AccountResponse updateAccount(String accountCode, UpdateAccountCommand command);
-
-    /**
-     * 勘定科目を削除
-     */
-    void deleteAccount(String accountCode);
-}
-```
-
-</details>
-
-### 21.3.6 コマンド・レスポンス DTO
-
-<details>
-<summary>CreateAccountCommand</summary>
-
-```java
-// src/main/java/com/example/accounting/application/port/in/dto/CreateAccountCommand.java
-package com.example.accounting.application.port.in.dto;
-
-import jakarta.validation.constraints.*;
-import lombok.Builder;
-import lombok.Data;
-
-@Data
-@Builder
-public class CreateAccountCommand {
-
-    @NotBlank(message = "勘定科目コードは必須です")
-    @Size(max = 5, message = "勘定科目コードは5文字以内です")
-    private String accountCode;
-
-    @NotBlank(message = "勘定科目名は必須です")
-    @Size(max = 40, message = "勘定科目名は40文字以内です")
-    private String accountName;
-
-    @Size(max = 10, message = "勘定科目略名は10文字以内です")
-    private String accountShortName;
-
-    @NotBlank(message = "BSPL区分は必須です")
-    @Pattern(regexp = "BS|PL", message = "BSPL区分はBS/PLのいずれかです")
-    private String bsPlType;
-
-    @NotBlank(message = "貸借区分は必須です")
-    @Pattern(regexp = "借方|貸方", message = "貸借区分は借方/貸方のいずれかです")
-    private String dcType;
-
-    @NotBlank(message = "取引要素区分は必須です")
-    private String elementType;
-
-    @NotBlank(message = "集計区分は必須です")
-    private String summaryType;
-
-    private String managementType;
-    private String expenseType;
-    private String taxCalculationType;
-    private String taxCode;
-    private String parentAccountCode;
-}
-```
-
-</details>
-
-<details>
-<summary>AccountResponse</summary>
-
-```java
-// src/main/java/com/example/accounting/application/port/in/dto/AccountResponse.java
-package com.example.accounting.application.port.in.dto;
-
-import com.example.accounting.domain.model.account.Account;
-import lombok.Builder;
-import lombok.Data;
-
-@Data
-@Builder
-public class AccountResponse {
-    private String accountCode;
-    private String accountName;
-    private String accountShortName;
-    private String accountKana;
-    private String bsPlType;
-    private String dcType;
-    private String elementType;
-    private String summaryType;
-    private String managementType;
-    private String expenseType;
-    private String taxCalculationType;
-    private String taxCode;
-    private String accountPath;
-
-    /**
-     * エンティティからレスポンスDTOを生成
-     */
-    public static AccountResponse from(Account account) {
-        return AccountResponse.builder()
-                .accountCode(account.getAccountCode())
-                .accountName(account.getAccountName())
-                .accountShortName(account.getAccountShortName())
-                .accountKana(account.getAccountKana())
-                .bsPlType(account.getBsPlType() != null ? account.getBsPlType().name() : null)
-                .dcType(account.getDcType() != null ? account.getDcType().getDisplayName() : null)
-                .elementType(account.getElementType() != null ? account.getElementType().getDisplayName() : null)
-                .summaryType(account.getSummaryType() != null ? account.getSummaryType().getDisplayName() : null)
-                .managementType(account.getManagementType() != null ? account.getManagementType().getDisplayName() : null)
-                .expenseType(account.getExpenseType() != null ? account.getExpenseType().getDisplayName() : null)
-                .taxCalculationType(account.getTaxCalculationType() != null ? account.getTaxCalculationType().getDisplayName() : null)
-                .taxCode(account.getTaxCode())
-                .build();
-    }
-}
-```
-
-</details>
-
-## 21.4 TDD による実装
-
-### 21.4.1 Red: Controller テスト
-
-<details>
-<summary>AccountControllerTest</summary>
-
-```java
-// src/test/java/com/example/accounting/infrastructure/adapter/in/web/AccountControllerTest.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.application.port.in.AccountUseCase;
-import com.example.accounting.application.port.in.dto.*;
-import com.example.accounting.domain.exception.AccountNotFoundException;
-import com.fasterxml.jackson.databind.ObjectMapper;
-import org.junit.jupiter.api.*;
-import org.springframework.beans.factory.annotation.Autowired;
-import org.springframework.boot.test.autoconfigure.web.servlet.WebMvcTest;
-import org.springframework.boot.test.mock.mockito.MockBean;
-import org.springframework.http.MediaType;
-import org.springframework.test.web.servlet.MockMvc;
-
-import java.util.List;
-
-import static org.mockito.ArgumentMatchers.*;
-import static org.mockito.BDDMockito.*;
-import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.*;
-import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.*;
-
-@WebMvcTest(AccountController.class)
-@DisplayName("勘定科目マスタ API")
-class AccountControllerTest {
-
-    @Autowired
-    private MockMvc mockMvc;
-
-    @Autowired
-    private ObjectMapper objectMapper;
-
-    @MockBean
-    private AccountUseCase accountUseCase;
-
-    @Nested
-    @DisplayName("GET /api/accounts/{accountCode}")
-    class GetAccount {
-
-        @Test
-        @DisplayName("勘定科目を取得できる")
-        void canGetAccount() throws Exception {
-            // Given
-            AccountResponse response = AccountResponse.builder()
-                    .accountCode("11110")
-                    .accountName("現金")
-                    .accountShortName("現金")
-                    .bsPlType("BS")
-                    .dcType("借方")
-                    .elementType("資産")
-                    .summaryType("計上科目")
-                    .build();
-
-            given(accountUseCase.getAccount("11110")).willReturn(response);
-
-            // When & Then
-            mockMvc.perform(get("/api/accounts/{accountCode}", "11110"))
-                    .andExpect(status().isOk())
-                    .andExpect(jsonPath("$.accountCode").value("11110"))
-                    .andExpect(jsonPath("$.accountName").value("現金"))
-                    .andExpect(jsonPath("$.bsPlType").value("BS"));
-        }
-
-        @Test
-        @DisplayName("存在しない勘定科目は404を返す")
-        void notFoundForNonExistent() throws Exception {
-            // Given
-            given(accountUseCase.getAccount("99999")).willThrow(
-                    new AccountNotFoundException("99999"));
-
-            // When & Then
-            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
-                    .andExpect(status().isNotFound());
-        }
-    }
-
-    @Nested
-    @DisplayName("POST /api/accounts")
-    class CreateAccount {
-
-        @Test
-        @DisplayName("勘定科目を登録できる")
-        void canCreateAccount() throws Exception {
-            // Given
-            CreateAccountCommand command = CreateAccountCommand.builder()
-                    .accountCode("11150")
-                    .accountName("手許現金")
-                    .accountShortName("手許現金")
-                    .bsPlType("BS")
-                    .dcType("借方")
-                    .elementType("資産")
-                    .summaryType("計上科目")
-                    .build();
-
-            AccountResponse response = AccountResponse.builder()
-                    .accountCode("11150")
-                    .accountName("手許現金")
-                    .accountShortName("手許現金")
-                    .bsPlType("BS")
-                    .dcType("借方")
-                    .build();
-
-            given(accountUseCase.createAccount(any())).willReturn(response);
-
-            // When & Then
-            mockMvc.perform(post("/api/accounts")
-                            .contentType(MediaType.APPLICATION_JSON)
-                            .content(objectMapper.writeValueAsString(command)))
-                    .andExpect(status().isCreated())
-                    .andExpect(jsonPath("$.accountCode").value("11150"))
-                    .andExpect(jsonPath("$.accountName").value("手許現金"));
-        }
-
-        @Test
-        @DisplayName("バリデーションエラーで400を返す")
-        void badRequestForValidationError() throws Exception {
-            // Given
-            CreateAccountCommand command = CreateAccountCommand.builder()
-                    .accountCode("")  // 必須項目が空
-                    .accountName("")
-                    .build();
-
-            // When & Then
-            mockMvc.perform(post("/api/accounts")
-                            .contentType(MediaType.APPLICATION_JSON)
-                            .content(objectMapper.writeValueAsString(command)))
-                    .andExpect(status().isBadRequest());
-        }
-    }
-}
-```
-
-</details>
-
-### 21.4.2 Green: Controller 実装
-
-<details>
-<summary>AccountController</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/in/web/AccountController.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.application.port.in.AccountUseCase;
-import com.example.accounting.application.port.in.dto.*;
-import io.swagger.v3.oas.annotations.Operation;
-import io.swagger.v3.oas.annotations.Parameter;
-import io.swagger.v3.oas.annotations.responses.ApiResponse;
-import io.swagger.v3.oas.annotations.tags.Tag;
-import jakarta.validation.Valid;
-import lombok.RequiredArgsConstructor;
-import org.springframework.http.HttpStatus;
-import org.springframework.http.ResponseEntity;
-import org.springframework.web.bind.annotation.*;
-
-import java.util.List;
-
-@RestController
-@RequestMapping("/api/accounts")
-@RequiredArgsConstructor
-@Tag(name = "勘定科目マスタ", description = "勘定科目マスタの管理API")
-public class AccountController {
-
-    private final AccountUseCase accountUseCase;
-
-    @GetMapping("/{accountCode}")
-    @Operation(summary = "勘定科目取得", description = "勘定科目コードで勘定科目を取得します")
-    @ApiResponse(responseCode = "200", description = "取得成功")
-    @ApiResponse(responseCode = "404", description = "勘定科目が存在しない")
-    public ResponseEntity<AccountResponse> getAccount(
-            @Parameter(description = "勘定科目コード")
-            @PathVariable String accountCode) {
-        return ResponseEntity.ok(accountUseCase.getAccount(accountCode));
-    }
-
-    @GetMapping
-    @Operation(summary = "勘定科目一覧取得", description = "勘定科目の一覧を取得します")
-    public ResponseEntity<List<AccountResponse>> getAccounts(
-            @Parameter(description = "BSPL区分（BS/PL）")
-            @RequestParam(required = false) String bsPlType,
-            @Parameter(description = "計上科目のみ")
-            @RequestParam(required = false, defaultValue = "false") boolean postingOnly) {
-
-        List<AccountResponse> accounts;
-        if (bsPlType != null) {
-            accounts = accountUseCase.getAccountsByBsPlType(bsPlType);
-        } else if (postingOnly) {
-            accounts = accountUseCase.getPostingAccounts();
-        } else {
-            accounts = accountUseCase.getAllAccounts();
-        }
-        return ResponseEntity.ok(accounts);
-    }
-
-    @PostMapping
-    @Operation(summary = "勘定科目登録", description = "新規勘定科目を登録します")
-    @ApiResponse(responseCode = "201", description = "登録成功")
-    @ApiResponse(responseCode = "400", description = "バリデーションエラー")
-    public ResponseEntity<AccountResponse> createAccount(
-            @Valid @RequestBody CreateAccountCommand command) {
-        AccountResponse response = accountUseCase.createAccount(command);
-        return ResponseEntity.status(HttpStatus.CREATED).body(response);
-    }
-
-    @PutMapping("/{accountCode}")
-    @Operation(summary = "勘定科目更新", description = "勘定科目を更新します")
-    public ResponseEntity<AccountResponse> updateAccount(
-            @PathVariable String accountCode,
-            @Valid @RequestBody UpdateAccountCommand command) {
-        return ResponseEntity.ok(accountUseCase.updateAccount(accountCode, command));
-    }
-
-    @DeleteMapping("/{accountCode}")
-    @Operation(summary = "勘定科目削除", description = "勘定科目を削除します")
-    @ApiResponse(responseCode = "204", description = "削除成功")
-    public ResponseEntity<Void> deleteAccount(@PathVariable String accountCode) {
-        accountUseCase.deleteAccount(accountCode);
-        return ResponseEntity.noContent().build();
-    }
-}
-```
-
-</details>
-
-### 21.4.3 Refactor: Application Service 実装
-
-<details>
-<summary>AccountApplicationService</summary>
-
-```java
-// src/main/java/com/example/accounting/application/service/AccountApplicationService.java
-package com.example.accounting.application.service;
-
-import com.example.accounting.application.port.in.AccountUseCase;
-import com.example.accounting.application.port.in.dto.*;
-import com.example.accounting.application.port.out.AccountRepository;
-import com.example.accounting.application.port.out.AccountStructureRepository;
-import com.example.accounting.domain.exception.*;
-import com.example.accounting.domain.model.account.*;
-import lombok.RequiredArgsConstructor;
-import org.springframework.stereotype.Service;
-import org.springframework.transaction.annotation.Transactional;
-
-import java.util.List;
-import java.util.stream.Collectors;
-
-@Service
-@RequiredArgsConstructor
-@Transactional(readOnly = true)
-public class AccountApplicationService implements AccountUseCase {
-
-    private final AccountRepository accountRepository;
-    private final AccountStructureRepository accountStructureRepository;
-
-    @Override
-    public AccountResponse getAccount(String accountCode) {
-        Account account = accountRepository.findByCode(accountCode)
-                .orElseThrow(() -> new AccountNotFoundException(accountCode));
-        return AccountResponse.from(account);
-    }
-
-    @Override
-    public List<AccountResponse> getAllAccounts() {
-        return accountRepository.findAll().stream()
-                .map(AccountResponse::from)
-                .collect(Collectors.toList());
-    }
-
-    @Override
-    public List<AccountResponse> getAccountsByBsPlType(String bsPlType) {
-        return accountRepository.findByBsPlType(bsPlType).stream()
-                .map(AccountResponse::from)
-                .collect(Collectors.toList());
-    }
-
-    @Override
-    public List<AccountResponse> getAccountHierarchy(String parentAccountCode) {
-        String pathPattern = "%" + parentAccountCode + "%";
-        return accountRepository.findByPathLike(pathPattern).stream()
-                .map(AccountResponse::from)
-                .collect(Collectors.toList());
-    }
-
-    @Override
-    public List<AccountResponse> getPostingAccounts() {
-        return accountRepository.findPostingAccounts().stream()
-                .map(AccountResponse::from)
-                .collect(Collectors.toList());
-    }
-
-    @Override
-    @Transactional
-    public AccountResponse createAccount(CreateAccountCommand command) {
-        if (accountRepository.exists(command.getAccountCode())) {
-            throw new AccountAlreadyExistsException(command.getAccountCode());
-        }
-
-        Account account = Account.builder()
-                .accountCode(command.getAccountCode())
-                .accountName(command.getAccountName())
-                .accountShortName(command.getAccountShortName())
-                .bsPlType(BsPlType.valueOf(command.getBsPlType()))
-                .dcType(AccountDcType.fromDisplayName(command.getDcType()))
-                .elementType(ElementType.fromDisplayName(command.getElementType()))
-                .summaryType(SummaryType.fromDisplayName(command.getSummaryType()))
-                .taxCode(command.getTaxCode())
-                .build();
-
-        accountRepository.save(account);
-
-        String accountPath = generateAccountPath(command.getAccountCode(), command.getParentAccountCode());
-        AccountStructure structure = AccountStructure.builder()
-                .accountCode(command.getAccountCode())
-                .accountPath(accountPath)
-                .account(account)
-                .build();
-        accountStructureRepository.save(structure);
-
-        return AccountResponse.from(account);
-    }
-
-    @Override
-    @Transactional
-    public AccountResponse updateAccount(String accountCode, UpdateAccountCommand command) {
-        Account account = accountRepository.findByCode(accountCode)
-                .orElseThrow(() -> new AccountNotFoundException(accountCode));
-
-        if (command.getAccountName() != null) {
-            account.setAccountName(command.getAccountName());
-        }
-        if (command.getAccountShortName() != null) {
-            account.setAccountShortName(command.getAccountShortName());
-        }
-
-        accountRepository.save(account);
-        return AccountResponse.from(account);
-    }
-
-    @Override
-    @Transactional
-    public void deleteAccount(String accountCode) {
-        if (!accountRepository.exists(accountCode)) {
-            throw new AccountNotFoundException(accountCode);
-        }
-        accountStructureRepository.delete(accountCode);
-        accountRepository.delete(accountCode);
-    }
-
-    private String generateAccountPath(String accountCode, String parentAccountCode) {
-        if (parentAccountCode == null || parentAccountCode.isEmpty()) {
-            return accountCode;
-        }
-        return accountStructureRepository.findByCode(parentAccountCode)
-                .map(parent -> parent.getAccountPath() + "~" + accountCode)
-                .orElse(accountCode);
-    }
-}
-```
-
-</details>
-
-## 21.5 トランザクション API
-
-### 21.5.1 仕訳 API エンドポイント
-
-| メソッド | パス | 説明 |
-|---------|------|------|
-| GET | /api/journals | 仕訳一覧取得 |
-| GET | /api/journals/{journalNumber} | 仕訳取得 |
-| POST | /api/journals | 仕訳登録 |
-| POST | /api/journals/check-balance | 貸借バランスチェック |
-| POST | /api/journals/{journalNumber}/cancel | 仕訳取消（赤黒処理） |
-| POST | /api/journals/{journalNumber}/correct | 仕訳訂正（赤黒処理） |
-
-<details>
-<summary>JournalController</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/in/web/JournalController.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.application.port.in.JournalUseCase;
-import com.example.accounting.application.port.in.dto.*;
-import io.swagger.v3.oas.annotations.Operation;
-import io.swagger.v3.oas.annotations.Parameter;
-import io.swagger.v3.oas.annotations.tags.Tag;
-import jakarta.validation.Valid;
-import lombok.RequiredArgsConstructor;
-import org.springframework.format.annotation.DateTimeFormat;
-import org.springframework.http.HttpStatus;
-import org.springframework.http.ResponseEntity;
-import org.springframework.web.bind.annotation.*;
-
-import java.time.LocalDate;
-import java.util.List;
-
-@RestController
-@RequestMapping("/api/journals")
-@RequiredArgsConstructor
-@Tag(name = "仕訳", description = "仕訳の管理API")
-public class JournalController {
-
-    private final JournalUseCase journalUseCase;
-
-    @GetMapping("/{journalNumber}")
-    @Operation(summary = "仕訳取得", description = "仕訳伝票番号で仕訳を取得します")
-    public ResponseEntity<JournalResponse> getJournal(
-            @Parameter(description = "仕訳伝票番号")
-            @PathVariable String journalNumber) {
-        return ResponseEntity.ok(journalUseCase.getJournal(journalNumber));
-    }
-
-    @GetMapping
-    @Operation(summary = "仕訳一覧取得", description = "条件を指定して仕訳を検索します")
-    public ResponseEntity<List<JournalResponse>> getJournals(
-            @Parameter(description = "開始日")
-            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate fromDate,
-            @Parameter(description = "終了日")
-            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate toDate,
-            @Parameter(description = "部門コード")
-            @RequestParam(required = false) String departmentCode) {
-
-        List<JournalResponse> journals;
-        if (departmentCode != null) {
-            journals = journalUseCase.getJournalsByDepartment(departmentCode, fromDate, toDate);
-        } else {
-            journals = journalUseCase.getJournalsByDateRange(fromDate, toDate);
-        }
-        return ResponseEntity.ok(journals);
-    }
-
-    @PostMapping
-    @Operation(summary = "仕訳登録", description = "新規仕訳を登録します")
-    public ResponseEntity<JournalResponse> createJournal(
-            @Valid @RequestBody CreateJournalCommand command) {
-        JournalResponse response = journalUseCase.createJournal(command);
-        return ResponseEntity.status(HttpStatus.CREATED).body(response);
-    }
-
-    @PostMapping("/check-balance")
-    @Operation(summary = "貸借バランスチェック", description = "仕訳の貸借バランスをチェックします")
-    public ResponseEntity<BalanceCheckResult> checkBalance(
-            @Valid @RequestBody CreateJournalCommand command) {
-        return ResponseEntity.ok(journalUseCase.checkBalance(command));
-    }
-
-    @PostMapping("/{journalNumber}/cancel")
-    @Operation(summary = "仕訳取消", description = "仕訳を赤黒処理で取消します")
-    public ResponseEntity<JournalCancellationResult> cancelJournal(
-            @PathVariable String journalNumber,
-            @RequestParam String reason) {
-        return ResponseEntity.ok(journalUseCase.cancelJournal(journalNumber, reason));
-    }
-
-    @PostMapping("/{journalNumber}/correct")
-    @Operation(summary = "仕訳訂正", description = "仕訳を赤黒処理で訂正します")
-    public ResponseEntity<JournalCorrectionResult> correctJournal(
-            @PathVariable String journalNumber,
-            @RequestParam String reason,
-            @Valid @RequestBody CreateJournalCommand correctedData) {
-        return ResponseEntity.ok(journalUseCase.correctJournal(journalNumber, correctedData, reason));
-    }
-}
-```
-
-</details>
-
-### 21.5.2 残高照会 API
-
-<details>
-<summary>BalanceController</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/in/web/BalanceController.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.application.port.in.BalanceUseCase;
-import com.example.accounting.application.port.in.dto.*;
-import io.swagger.v3.oas.annotations.Operation;
-import io.swagger.v3.oas.annotations.Parameter;
-import io.swagger.v3.oas.annotations.tags.Tag;
-import lombok.RequiredArgsConstructor;
-import org.springframework.format.annotation.DateTimeFormat;
-import org.springframework.http.ResponseEntity;
-import org.springframework.web.bind.annotation.*;
-
-import java.time.LocalDate;
-import java.util.List;
-
-@RestController
-@RequestMapping("/api/balances")
-@RequiredArgsConstructor
-@Tag(name = "残高照会", description = "勘定科目残高の照会API")
-public class BalanceController {
-
-    private final BalanceUseCase balanceUseCase;
-
-    @GetMapping("/daily")
-    @Operation(summary = "日次残高取得", description = "指定日の勘定科目残高を取得します")
-    public ResponseEntity<List<DailyBalanceResponse>> getDailyBalances(
-            @Parameter(description = "対象日")
-            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate date,
-            @Parameter(description = "勘定科目コード（省略時は全科目）")
-            @RequestParam(required = false) String accountCode) {
-        return ResponseEntity.ok(balanceUseCase.getDailyBalances(date, accountCode));
-    }
-
-    @GetMapping("/monthly")
-    @Operation(summary = "月次残高取得", description = "指定月の勘定科目残高を取得します")
-    public ResponseEntity<List<MonthlyBalanceResponse>> getMonthlyBalances(
-            @Parameter(description = "決算期")
-            @RequestParam int fiscalYear,
-            @Parameter(description = "月度")
-            @RequestParam int month) {
-        return ResponseEntity.ok(balanceUseCase.getMonthlyBalances(fiscalYear, month));
-    }
-
-    @GetMapping("/accounts/{accountCode}")
-    @Operation(summary = "勘定科目別残高取得", description = "勘定科目の期間別残高を取得します")
-    public ResponseEntity<AccountBalanceSummary> getAccountBalanceSummary(
-            @PathVariable String accountCode,
-            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate fromDate,
-            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate toDate) {
-        return ResponseEntity.ok(balanceUseCase.getAccountBalanceSummary(accountCode, fromDate, toDate));
-    }
-}
-```
-
-</details>
-
-## 21.6 エラーハンドリング
-
-### 21.6.1 ドメイン例外
-
-<details>
-<summary>ドメイン例外クラス</summary>
-
-```java
-// src/main/java/com/example/accounting/domain/exception/AccountingException.java
-package com.example.accounting.domain.exception;
-
-import lombok.Getter;
-
-@Getter
-public abstract class AccountingException extends RuntimeException {
-    private final String errorCode;
-
-    protected AccountingException(String errorCode, String message) {
-        super(message);
-        this.errorCode = errorCode;
-    }
-}
-
-// AccountNotFoundException.java
-package com.example.accounting.domain.exception;
-
-public class AccountNotFoundException extends AccountingException {
-    public AccountNotFoundException(String accountCode) {
-        super("ACC001", "勘定科目が見つかりません: " + accountCode);
-    }
-}
-
-// JournalBalanceException.java
-package com.example.accounting.domain.exception;
-
-import java.math.BigDecimal;
-
-public class JournalBalanceException extends AccountingException {
-    public JournalBalanceException(BigDecimal debit, BigDecimal credit) {
-        super("JNL001", String.format("貸借が一致しません。借方合計: %s, 貸方合計: %s", debit, credit));
-    }
-}
-
-// AccountAlreadyExistsException.java
-package com.example.accounting.domain.exception;
-
-public class AccountAlreadyExistsException extends AccountingException {
-    public AccountAlreadyExistsException(String accountCode) {
-        super("ACC002", "勘定科目は既に存在します: " + accountCode);
-    }
-}
-```
-
-</details>
-
-### 21.6.2 グローバル例外ハンドラー
-
-<details>
-<summary>GlobalExceptionHandler</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/adapter/in/web/GlobalExceptionHandler.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.domain.exception.*;
-import lombok.Builder;
-import lombok.Data;
-import lombok.extern.slf4j.Slf4j;
-import org.springframework.http.HttpStatus;
-import org.springframework.http.ResponseEntity;
-import org.springframework.validation.FieldError;
-import org.springframework.web.bind.MethodArgumentNotValidException;
-import org.springframework.web.bind.annotation.ExceptionHandler;
-import org.springframework.web.bind.annotation.RestControllerAdvice;
-
-import java.time.LocalDateTime;
-import java.util.HashMap;
-import java.util.Map;
-
-@RestControllerAdvice
-@Slf4j
-public class GlobalExceptionHandler {
-
-    @ExceptionHandler(AccountNotFoundException.class)
-    public ResponseEntity<ErrorResponse> handleAccountNotFoundException(AccountNotFoundException e) {
-        log.warn("Account not found: {}", e.getMessage());
-        return ResponseEntity.status(HttpStatus.NOT_FOUND)
-                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
-    }
-
-    @ExceptionHandler(AccountAlreadyExistsException.class)
-    public ResponseEntity<ErrorResponse> handleAccountAlreadyExistsException(AccountAlreadyExistsException e) {
-        log.warn("Account already exists: {}", e.getMessage());
-        return ResponseEntity.status(HttpStatus.CONFLICT)
-                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
-    }
-
-    @ExceptionHandler(JournalBalanceException.class)
-    public ResponseEntity<ErrorResponse> handleJournalBalanceException(JournalBalanceException e) {
-        log.warn("Journal balance error: {}", e.getMessage());
-        return ResponseEntity.status(HttpStatus.BAD_REQUEST)
-                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
-    }
-
-    @ExceptionHandler(MethodArgumentNotValidException.class)
-    public ResponseEntity<ValidationErrorResponse> handleValidationException(MethodArgumentNotValidException e) {
-        log.warn("Validation error: {}", e.getMessage());
-
-        Map<String, String> errors = new HashMap<>();
-        e.getBindingResult().getAllErrors().forEach(error -> {
-            String fieldName = ((FieldError) error).getField();
-            String errorMessage = error.getDefaultMessage();
-            errors.put(fieldName, errorMessage);
-        });
-
-        return ResponseEntity.status(HttpStatus.BAD_REQUEST)
-                .body(ValidationErrorResponse.builder()
-                        .errorCode("VAL001")
-                        .message("入力値が不正です")
-                        .timestamp(LocalDateTime.now())
-                        .errors(errors)
-                        .build());
-    }
-
-    @ExceptionHandler(Exception.class)
-    public ResponseEntity<ErrorResponse> handleGenericException(Exception e) {
-        log.error("Unexpected error", e);
-        return ResponseEntity.status(HttpStatus.INTERNAL_SERVER_ERROR)
-                .body(createErrorResponse("SYS001", "システムエラーが発生しました"));
-    }
-
-    private ErrorResponse createErrorResponse(String errorCode, String message) {
-        return ErrorResponse.builder()
-                .errorCode(errorCode)
-                .message(message)
-                .timestamp(LocalDateTime.now())
-                .build();
-    }
-
-    @Data
-    @Builder
-    public static class ErrorResponse {
-        private String errorCode;
-        private String message;
-        private LocalDateTime timestamp;
-    }
-
-    @Data
-    @Builder
-    public static class ValidationErrorResponse {
-        private String errorCode;
-        private String message;
-        private LocalDateTime timestamp;
-        private Map<String, String> errors;
-    }
-}
-```
-
-</details>
-
-## 21.7 統合テスト
-
-<details>
-<summary>AccountControllerIntegrationTest</summary>
-
-```java
-// src/test/java/com/example/accounting/infrastructure/adapter/in/web/AccountControllerIntegrationTest.java
-package com.example.accounting.infrastructure.adapter.in.web;
-
-import com.example.accounting.application.port.in.dto.CreateAccountCommand;
-import com.fasterxml.jackson.databind.ObjectMapper;
-import org.junit.jupiter.api.*;
-import org.springframework.beans.factory.annotation.Autowired;
-import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
-import org.springframework.boot.test.context.SpringBootTest;
-import org.springframework.http.MediaType;
-import org.springframework.test.context.DynamicPropertyRegistry;
-import org.springframework.test.context.DynamicPropertySource;
-import org.springframework.test.web.servlet.MockMvc;
-import org.testcontainers.containers.PostgreSQLContainer;
-import org.testcontainers.junit.jupiter.Container;
-import org.testcontainers.junit.jupiter.Testcontainers;
-
-import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.*;
-import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.*;
-
-@SpringBootTest
-@AutoConfigureMockMvc
-@Testcontainers
-@DisplayName("勘定科目 API 統合テスト")
-class AccountControllerIntegrationTest {
-
-    @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 MockMvc mockMvc;
-
-    @Autowired
-    private ObjectMapper objectMapper;
-
-    @Nested
-    @DisplayName("勘定科目 CRUD")
-    class AccountCrud {
-
-        @Test
-        @DisplayName("勘定科目の登録・取得・更新・削除が正常に動作する")
-        void crudOperationsWork() throws Exception {
-            // Create
-            CreateAccountCommand createCommand = CreateAccountCommand.builder()
-                    .accountCode("99999")
-                    .accountName("テスト科目")
-                    .accountShortName("テスト")
-                    .bsPlType("BS")
-                    .dcType("借方")
-                    .elementType("資産")
-                    .summaryType("計上科目")
-                    .build();
-
-            mockMvc.perform(post("/api/accounts")
-                            .contentType(MediaType.APPLICATION_JSON)
-                            .content(objectMapper.writeValueAsString(createCommand)))
-                    .andExpect(status().isCreated())
-                    .andExpect(jsonPath("$.accountCode").value("99999"))
-                    .andExpect(jsonPath("$.accountName").value("テスト科目"));
-
-            // Read
-            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
-                    .andExpect(status().isOk())
-                    .andExpect(jsonPath("$.accountCode").value("99999"));
-
-            // Delete
-            mockMvc.perform(delete("/api/accounts/{accountCode}", "99999"))
-                    .andExpect(status().isNoContent());
-
-            // Verify deleted
-            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
-                    .andExpect(status().isNotFound());
-        }
-    }
-}
-```
-
-</details>
-
-## 21.8 OpenAPI 設定
-
-<details>
-<summary>OpenApiConfig</summary>
-
-```java
-// src/main/java/com/example/accounting/infrastructure/config/OpenApiConfig.java
-package com.example.accounting.infrastructure.config;
-
-import io.swagger.v3.oas.models.OpenAPI;
-import io.swagger.v3.oas.models.info.Contact;
-import io.swagger.v3.oas.models.info.Info;
-import io.swagger.v3.oas.models.info.License;
-import io.swagger.v3.oas.models.servers.Server;
-import org.springframework.context.annotation.Bean;
-import org.springframework.context.annotation.Configuration;
-
-import java.util.List;
-
-@Configuration
-public class OpenApiConfig {
-
-    @Bean
-    public OpenAPI customOpenAPI() {
-        return new OpenAPI()
-                .info(new Info()
-                        .title("財務会計システム API")
-                        .description("財務会計システムのREST API仕様書（JPA版）")
-                        .version("1.0.0")
-                        .contact(new Contact()
-                                .name("開発チーム")
-                                .email("dev@example.com"))
-                        .license(new License()
-                                .name("MIT License")
-                                .url("https://opensource.org/licenses/MIT")))
-                .servers(List.of(
-                        new Server().url("http://localhost:8080").description("開発環境"),
-                        new Server().url("https://api.example.com").description("本番環境")
-                ));
-    }
-}
-```
-
-</details>
-
-API ドキュメントへのアクセス：
-- **Swagger UI**: http://localhost:8080/swagger-ui.html
-- **OpenAPI JSON**: http://localhost:8080/api-docs
-
-## まとめ
-
-### MyBatis 版との違い
-
-| 観点 | MyBatis 版 | JPA 版 |
-|------|-----------|--------|
-| Output Port 実装 | Mapper + XML | JpaRepository + Adapter |
-| クエリ定義 | XML に SQL | @Query or メソッド名規約 |
-| トランザクション | @Transactional | @Transactional（同一） |
-| N+1 対策 | JOIN を XML で記述 | @EntityGraph |
-| 動的クエリ | `<if>` タグ | Specification |
-| テスト | @MybatisTest | @DataJpaTest |
-
-### JPA 固有の実装ポイント
-
-1. **Repository Adapter パターン**
-   ```java
-   @Component
-   @RequiredArgsConstructor
-   public class AccountRepositoryAdapter implements AccountRepository {
-       private final AccountJpaRepository jpaRepository;
-
-       @Override
-       public Optional<Account> findByCode(String accountCode) {
-           return jpaRepository.findById(accountCode);
-       }
-   }
-   ```
-
-2. **@Query によるカスタムクエリ**
-   ```java
-   @Query("SELECT a FROM Account a JOIN AccountStructure s ON a.accountCode = s.accountCode " +
-          "WHERE s.accountPath LIKE CONCAT(:pathPrefix, '%') ORDER BY a.accountCode")
-   List<Account> findByAccountPathStartsWith(@Param("pathPrefix") String pathPrefix);
-   ```
-
-3. **existsById() による存在確認**
-   ```java
-   @Override
-   public boolean exists(String accountCode) {
-       return jpaRepository.existsById(accountCode);
-   }
-   ```
-
-### API エンドポイント一覧
-
-| メソッド | パス | 説明 |
-|---------|------|------|
-| GET | /api/accounts | 勘定科目一覧取得 |
-| GET | /api/accounts/{accountCode} | 勘定科目取得 |
-| POST | /api/accounts | 勘定科目登録 |
-| PUT | /api/accounts/{accountCode} | 勘定科目更新 |
-| DELETE | /api/accounts/{accountCode} | 勘定科目削除 |
-| GET | /api/journals | 仕訳一覧取得 |
-| GET | /api/journals/{journalNumber} | 仕訳取得 |
-| POST | /api/journals | 仕訳登録 |
-| POST | /api/journals/{journalNumber}/cancel | 仕訳取消 |
-| POST | /api/journals/{journalNumber}/correct | 仕訳訂正 |
-| GET | /api/balances/daily | 日次残高取得 |
-| GET | /api/balances/monthly | 月次残高取得 |
-| GET | /api/reports/daily-report | 日計表取得 |
-| GET | /api/reports/trial-balance | 合計残高試算表取得 |
-
----
-
-[← 第20章：財務会計データ設計（D社事例）【ORM版】](./chapter20-orm.md) | [第22章：生産管理システムの全体像 →](../part4/chapter22.md)
+# 第21章：APIサービスの実装【ORM版】
+
+本章では、財務会計システムの API サービスを TDD で実装します。ヘキサゴナルアーキテクチャに基づき、Spring Data JPA を使用した勘定科目マスタ API、仕訳 API、残高照会 API を構築します。
+
+## 21.1 ヘキサゴナルアーキテクチャ
+
+### 21.1.1 Ports and Adapters パターン
+
+ヘキサゴナルアーキテクチャは、ドメインロジックを外部の技術的関心事から分離するアーキテクチャパターンです。
+
+```plantuml
+@startuml
+
+title ヘキサゴナルアーキテクチャ（JPA版）
+
+skinparam hexagon {
+  BackgroundColor #E8F5E9
+  BorderColor #4CAF50
+}
+
+rectangle "Infrastructure (Outside)" #F5F5F5 {
+  rectangle "Web Adapter\n(REST API)" as web #BBDEFB
+  rectangle "DB Adapter\n(Spring Data JPA)" as db #BBDEFB
+  rectangle "External API\n(外部連携)" as ext #BBDEFB
+}
+
+hexagon "Application Core" as core {
+  rectangle "Domain\n(ビジネスロジック)" as domain #C8E6C9
+  rectangle "Application\n(ユースケース)" as app #C8E6C9
+
+  rectangle "Input Port\n(UseCase IF)" as inport #FFF9C4
+  rectangle "Output Port\n(Repository IF)" as outport #FFF9C4
+}
+
+web --> inport : Controller
+inport --> app
+app --> domain
+app --> outport
+outport --> db : JpaRepository
+ext --> inport
+
+note bottom of core
+  ドメインロジックは
+  外部技術から独立
+  （JPA/MyBatis に非依存）
+end note
+
+@enduml
+```
+
+### 21.1.2 アーキテクチャの利点
+
+| 利点 | 説明 |
+|------|------|
+| **テスト容易性** | ドメインロジックを単独でテスト可能 |
+| **技術独立性** | DB、フレームワークの変更が容易 |
+| **可読性** | 責務が明確に分離される |
+| **保守性** | 変更の影響範囲が限定される |
+
+## 21.2 アーキテクチャ構造（JPA版）
+
+### 21.2.1 パッケージ構成
+
+```plantuml
+@startuml
+
+title パッケージ構成（JPA版）
+
+package "com.example.accounting" {
+
+  package "domain" {
+    package "model" {
+      class Account
+      class Journal
+      class Balance
+    }
+    package "service" {
+      class JournalDomainService
+    }
+  }
+
+  package "application" {
+    package "port.in" {
+      interface AccountUseCase
+      interface JournalUseCase
+    }
+    package "port.out" {
+      interface AccountRepository
+      interface JournalRepository
+    }
+    package "service" {
+      class AccountApplicationService
+      class JournalApplicationService
+    }
+  }
+
+  package "infrastructure" {
+    package "adapter.in.web" {
+      class AccountController
+      class JournalController
+    }
+    package "adapter.out.persistence" {
+      class AccountJpaRepository
+      class JournalJpaRepository
+    }
+  }
+}
+
+AccountUseCase <|.. AccountApplicationService
+AccountRepository <|.. AccountJpaRepository
+AccountController --> AccountUseCase
+AccountApplicationService --> AccountRepository
+
+note right of AccountJpaRepository
+  extends JpaRepository<Account, String>
+  Spring Data JPA により自動実装
+end note
+
+@enduml
+```
+
+### 21.2.2 各レイヤーの責務
+
+```plantuml
+@startuml
+
+title 各層の責務（JPA版）
+
+rectangle "Infrastructure Layer (Adapter)" #BBDEFB {
+  card "**入力アダプター**\n・REST Controller\n・リクエスト変換\n・レスポンス生成\n・@Valid バリデーション" as in_adapter
+
+  card "**出力アダプター**\n・JpaRepository 実装\n・@Query カスタムクエリ\n・Specification 動的クエリ\n・@EntityGraph N+1対策" as out_adapter
+}
+
+rectangle "Application Layer (Port + UseCase)" #FFF9C4 {
+  card "**入力ポート**\n・UseCase インターフェース\n・DTO定義\n・コマンド/クエリ" as in_port
+
+  card "**出力ポート**\n・Repository インターフェース\n・永続化抽象\n・外部連携抽象" as out_port
+
+  card "**アプリケーションサービス**\n・ユースケース実装\n・@Transactional 制御\n・ドメイン調整" as app_service
+}
+
+rectangle "Domain Layer" #C8E6C9 {
+  card "**エンティティ**\n・@Entity アノテーション\n・ビジネスルール\n・状態管理" as entity
+
+  card "**値オブジェクト**\n・@Embeddable\n・不変性\n・同値性" as vo
+
+  card "**ドメインサービス**\n・複数エンティティ操作\n・ドメインロジック" as domain_service
+}
+
+in_adapter --> in_port
+app_service --> out_port
+out_port --> out_adapter
+app_service --> entity
+app_service --> domain_service
+
+@enduml
+```
+
+## 21.3 マスタ API の実装
+
+### 21.3.1 API エンドポイント設計
+
+| メソッド | パス | 説明 |
+|---------|------|------|
+| GET | /api/accounts | 勘定科目一覧取得 |
+| GET | /api/accounts/{accountCode} | 勘定科目取得 |
+| GET | /api/accounts/{accountCode}/hierarchy | 科目階層取得 |
+| POST | /api/accounts | 勘定科目登録 |
+| PUT | /api/accounts/{accountCode} | 勘定科目更新 |
+| DELETE | /api/accounts/{accountCode} | 勘定科目削除 |
+
+### 21.3.2 Output Port（リポジトリインターフェース）
+
+<details>
+<summary>AccountRepository（Output Port）</summary>
+
+```java
+// src/main/java/com/example/accounting/application/port/out/AccountRepository.java
+package com.example.accounting.application.port.out;
+
+import com.example.accounting.domain.model.account.Account;
+
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * 勘定科目リポジトリ（Output Port）
+ *
+ * ヘキサゴナルアーキテクチャにおける出力ポート。
+ * アプリケーション層から永続化層への依存を抽象化する。
+ */
+public interface AccountRepository {
+
+    /**
+     * 勘定科目コードで検索
+     */
+    Optional<Account> findByCode(String accountCode);
+
+    /**
+     * 全件取得
+     */
+    List<Account> findAll();
+
+    /**
+     * BSPL区分で検索
+     */
+    List<Account> findByBsPlType(String bsPlType);
+
+    /**
+     * 科目パスで検索（チルダ連結方式）
+     */
+    List<Account> findByPathLike(String pathPattern);
+
+    /**
+     * 計上科目のみ取得
+     */
+    List<Account> findPostingAccounts();
+
+    /**
+     * 保存（新規・更新）
+     */
+    Account save(Account account);
+
+    /**
+     * 削除
+     */
+    void delete(String accountCode);
+
+    /**
+     * 存在確認
+     */
+    boolean exists(String accountCode);
+}
+```
+
+</details>
+
+### 21.3.3 JPA Repository 実装
+
+<details>
+<summary>AccountJpaRepository</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/out/persistence/AccountJpaRepository.java
+package com.example.accounting.infrastructure.adapter.out.persistence;
+
+import com.example.accounting.domain.model.account.Account;
+import com.example.accounting.domain.model.account.BsPlType;
+import com.example.accounting.domain.model.account.SummaryType;
+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;
+
+/**
+ * 勘定科目 JPA リポジトリ
+ *
+ * Spring Data JPA により基本的な CRUD 操作は自動生成される。
+ * カスタムクエリは @Query アノテーションで定義。
+ */
+@Repository
+public interface AccountJpaRepository extends JpaRepository<Account, String> {
+
+    /**
+     * BSPL区分で検索
+     */
+    List<Account> findByBsPlType(BsPlType bsPlType);
+
+    /**
+     * 科目パスで前方一致検索（勘定科目構成マスタ経由）
+     */
+    @Query("SELECT a FROM Account a JOIN AccountStructure s ON a.accountCode = s.accountCode " +
+           "WHERE s.accountPath LIKE CONCAT(:pathPrefix, '%') ORDER BY a.accountCode")
+    List<Account> findByAccountPathStartsWith(@Param("pathPrefix") String pathPrefix);
+
+    /**
+     * 計上科目のみ取得
+     */
+    List<Account> findBySummaryType(SummaryType summaryType);
+
+    /**
+     * 計上科目のみ取得（便利メソッド）
+     */
+    default List<Account> findPostingAccounts() {
+        return findBySummaryType(SummaryType.POSTING);
+    }
+
+    /**
+     * 勘定科目コード順で全件取得
+     */
+    List<Account> findAllByOrderByAccountCodeAsc();
+}
+```
+
+</details>
+
+### 21.3.4 Repository アダプター
+
+<details>
+<summary>AccountRepositoryAdapter</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/out/persistence/AccountRepositoryAdapter.java
+package com.example.accounting.infrastructure.adapter.out.persistence;
+
+import com.example.accounting.application.port.out.AccountRepository;
+import com.example.accounting.domain.model.account.Account;
+import com.example.accounting.domain.model.account.BsPlType;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Component;
+
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * 勘定科目リポジトリアダプター
+ *
+ * Output Port（AccountRepository）の実装。
+ * JpaRepository をラップしてドメインのインターフェースに適合させる。
+ */
+@Component
+@RequiredArgsConstructor
+public class AccountRepositoryAdapter implements AccountRepository {
+
+    private final AccountJpaRepository jpaRepository;
+
+    @Override
+    public Optional<Account> findByCode(String accountCode) {
+        return jpaRepository.findById(accountCode);
+    }
+
+    @Override
+    public List<Account> findAll() {
+        return jpaRepository.findAllByOrderByAccountCodeAsc();
+    }
+
+    @Override
+    public List<Account> findByBsPlType(String bsPlType) {
+        return jpaRepository.findByBsPlType(BsPlType.valueOf(bsPlType));
+    }
+
+    @Override
+    public List<Account> findByPathLike(String pathPattern) {
+        String prefix = pathPattern.replace("%", "");
+        return jpaRepository.findByAccountPathStartsWith(prefix);
+    }
+
+    @Override
+    public List<Account> findPostingAccounts() {
+        return jpaRepository.findPostingAccounts();
+    }
+
+    @Override
+    public Account save(Account account) {
+        return jpaRepository.save(account);
+    }
+
+    @Override
+    public void delete(String accountCode) {
+        jpaRepository.deleteById(accountCode);
+    }
+
+    @Override
+    public boolean exists(String accountCode) {
+        return jpaRepository.existsById(accountCode);
+    }
+}
+```
+
+</details>
+
+### 21.3.5 Input Port（ユースケースインターフェース）
+
+<details>
+<summary>AccountUseCase（Input Port）</summary>
+
+```java
+// src/main/java/com/example/accounting/application/port/in/AccountUseCase.java
+package com.example.accounting.application.port.in;
+
+import com.example.accounting.application.port.in.dto.*;
+
+import java.util.List;
+
+/**
+ * 勘定科目ユースケース（Input Port）
+ */
+public interface AccountUseCase {
+
+    /**
+     * 勘定科目を取得
+     */
+    AccountResponse getAccount(String accountCode);
+
+    /**
+     * 全勘定科目を取得
+     */
+    List<AccountResponse> getAllAccounts();
+
+    /**
+     * BS/PL区分で勘定科目を取得
+     */
+    List<AccountResponse> getAccountsByBsPlType(String bsPlType);
+
+    /**
+     * 科目階層を取得（親科目以下の全科目）
+     */
+    List<AccountResponse> getAccountHierarchy(String parentAccountCode);
+
+    /**
+     * 計上科目のみ取得
+     */
+    List<AccountResponse> getPostingAccounts();
+
+    /**
+     * 勘定科目を登録
+     */
+    AccountResponse createAccount(CreateAccountCommand command);
+
+    /**
+     * 勘定科目を更新
+     */
+    AccountResponse updateAccount(String accountCode, UpdateAccountCommand command);
+
+    /**
+     * 勘定科目を削除
+     */
+    void deleteAccount(String accountCode);
+}
+```
+
+</details>
+
+### 21.3.6 コマンド・レスポンス DTO
+
+<details>
+<summary>CreateAccountCommand</summary>
+
+```java
+// src/main/java/com/example/accounting/application/port/in/dto/CreateAccountCommand.java
+package com.example.accounting.application.port.in.dto;
+
+import jakarta.validation.constraints.*;
+import lombok.Builder;
+import lombok.Data;
+
+@Data
+@Builder
+public class CreateAccountCommand {
+
+    @NotBlank(message = "勘定科目コードは必須です")
+    @Size(max = 5, message = "勘定科目コードは5文字以内です")
+    private String accountCode;
+
+    @NotBlank(message = "勘定科目名は必須です")
+    @Size(max = 40, message = "勘定科目名は40文字以内です")
+    private String accountName;
+
+    @Size(max = 10, message = "勘定科目略名は10文字以内です")
+    private String accountShortName;
+
+    @NotBlank(message = "BSPL区分は必須です")
+    @Pattern(regexp = "BS|PL", message = "BSPL区分はBS/PLのいずれかです")
+    private String bsPlType;
+
+    @NotBlank(message = "貸借区分は必須です")
+    @Pattern(regexp = "借方|貸方", message = "貸借区分は借方/貸方のいずれかです")
+    private String dcType;
+
+    @NotBlank(message = "取引要素区分は必須です")
+    private String elementType;
+
+    @NotBlank(message = "集計区分は必須です")
+    private String summaryType;
+
+    private String managementType;
+    private String expenseType;
+    private String taxCalculationType;
+    private String taxCode;
+    private String parentAccountCode;
+}
+```
+
+</details>
+
+<details>
+<summary>AccountResponse</summary>
+
+```java
+// src/main/java/com/example/accounting/application/port/in/dto/AccountResponse.java
+package com.example.accounting.application.port.in.dto;
+
+import com.example.accounting.domain.model.account.Account;
+import lombok.Builder;
+import lombok.Data;
+
+@Data
+@Builder
+public class AccountResponse {
+    private String accountCode;
+    private String accountName;
+    private String accountShortName;
+    private String accountKana;
+    private String bsPlType;
+    private String dcType;
+    private String elementType;
+    private String summaryType;
+    private String managementType;
+    private String expenseType;
+    private String taxCalculationType;
+    private String taxCode;
+    private String accountPath;
+
+    /**
+     * エンティティからレスポンスDTOを生成
+     */
+    public static AccountResponse from(Account account) {
+        return AccountResponse.builder()
+                .accountCode(account.getAccountCode())
+                .accountName(account.getAccountName())
+                .accountShortName(account.getAccountShortName())
+                .accountKana(account.getAccountKana())
+                .bsPlType(account.getBsPlType() != null ? account.getBsPlType().name() : null)
+                .dcType(account.getDcType() != null ? account.getDcType().getDisplayName() : null)
+                .elementType(account.getElementType() != null ? account.getElementType().getDisplayName() : null)
+                .summaryType(account.getSummaryType() != null ? account.getSummaryType().getDisplayName() : null)
+                .managementType(account.getManagementType() != null ? account.getManagementType().getDisplayName() : null)
+                .expenseType(account.getExpenseType() != null ? account.getExpenseType().getDisplayName() : null)
+                .taxCalculationType(account.getTaxCalculationType() != null ? account.getTaxCalculationType().getDisplayName() : null)
+                .taxCode(account.getTaxCode())
+                .build();
+    }
+}
+```
+
+</details>
+
+## 21.4 TDD による実装
+
+### 21.4.1 Red: Controller テスト
+
+<details>
+<summary>AccountControllerTest</summary>
+
+```java
+// src/test/java/com/example/accounting/infrastructure/adapter/in/web/AccountControllerTest.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.application.port.in.AccountUseCase;
+import com.example.accounting.application.port.in.dto.*;
+import com.example.accounting.domain.exception.AccountNotFoundException;
+import com.fasterxml.jackson.databind.ObjectMapper;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.WebMvcTest;
+import org.springframework.boot.test.mock.mockito.MockBean;
+import org.springframework.http.MediaType;
+import org.springframework.test.web.servlet.MockMvc;
+
+import java.util.List;
+
+import static org.mockito.ArgumentMatchers.*;
+import static org.mockito.BDDMockito.*;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.*;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.*;
+
+@WebMvcTest(AccountController.class)
+@DisplayName("勘定科目マスタ API")
+class AccountControllerTest {
+
+    @Autowired
+    private MockMvc mockMvc;
+
+    @Autowired
+    private ObjectMapper objectMapper;
+
+    @MockBean
+    private AccountUseCase accountUseCase;
+
+    @Nested
+    @DisplayName("GET /api/accounts/{accountCode}")
+    class GetAccount {
+
+        @Test
+        @DisplayName("勘定科目を取得できる")
+        void canGetAccount() throws Exception {
+            // Given
+            AccountResponse response = AccountResponse.builder()
+                    .accountCode("11110")
+                    .accountName("現金")
+                    .accountShortName("現金")
+                    .bsPlType("BS")
+                    .dcType("借方")
+                    .elementType("資産")
+                    .summaryType("計上科目")
+                    .build();
+
+            given(accountUseCase.getAccount("11110")).willReturn(response);
+
+            // When & Then
+            mockMvc.perform(get("/api/accounts/{accountCode}", "11110"))
+                    .andExpect(status().isOk())
+                    .andExpect(jsonPath("$.accountCode").value("11110"))
+                    .andExpect(jsonPath("$.accountName").value("現金"))
+                    .andExpect(jsonPath("$.bsPlType").value("BS"));
+        }
+
+        @Test
+        @DisplayName("存在しない勘定科目は404を返す")
+        void notFoundForNonExistent() throws Exception {
+            // Given
+            given(accountUseCase.getAccount("99999")).willThrow(
+                    new AccountNotFoundException("99999"));
+
+            // When & Then
+            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
+                    .andExpect(status().isNotFound());
+        }
+    }
+
+    @Nested
+    @DisplayName("POST /api/accounts")
+    class CreateAccount {
+
+        @Test
+        @DisplayName("勘定科目を登録できる")
+        void canCreateAccount() throws Exception {
+            // Given
+            CreateAccountCommand command = CreateAccountCommand.builder()
+                    .accountCode("11150")
+                    .accountName("手許現金")
+                    .accountShortName("手許現金")
+                    .bsPlType("BS")
+                    .dcType("借方")
+                    .elementType("資産")
+                    .summaryType("計上科目")
+                    .build();
+
+            AccountResponse response = AccountResponse.builder()
+                    .accountCode("11150")
+                    .accountName("手許現金")
+                    .accountShortName("手許現金")
+                    .bsPlType("BS")
+                    .dcType("借方")
+                    .build();
+
+            given(accountUseCase.createAccount(any())).willReturn(response);
+
+            // When & Then
+            mockMvc.perform(post("/api/accounts")
+                            .contentType(MediaType.APPLICATION_JSON)
+                            .content(objectMapper.writeValueAsString(command)))
+                    .andExpect(status().isCreated())
+                    .andExpect(jsonPath("$.accountCode").value("11150"))
+                    .andExpect(jsonPath("$.accountName").value("手許現金"));
+        }
+
+        @Test
+        @DisplayName("バリデーションエラーで400を返す")
+        void badRequestForValidationError() throws Exception {
+            // Given
+            CreateAccountCommand command = CreateAccountCommand.builder()
+                    .accountCode("")  // 必須項目が空
+                    .accountName("")
+                    .build();
+
+            // When & Then
+            mockMvc.perform(post("/api/accounts")
+                            .contentType(MediaType.APPLICATION_JSON)
+                            .content(objectMapper.writeValueAsString(command)))
+                    .andExpect(status().isBadRequest());
+        }
+    }
+}
+```
+
+</details>
+
+### 21.4.2 Green: Controller 実装
+
+<details>
+<summary>AccountController</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/in/web/AccountController.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.application.port.in.AccountUseCase;
+import com.example.accounting.application.port.in.dto.*;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.responses.ApiResponse;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+
+@RestController
+@RequestMapping("/api/accounts")
+@RequiredArgsConstructor
+@Tag(name = "勘定科目マスタ", description = "勘定科目マスタの管理API")
+public class AccountController {
+
+    private final AccountUseCase accountUseCase;
+
+    @GetMapping("/{accountCode}")
+    @Operation(summary = "勘定科目取得", description = "勘定科目コードで勘定科目を取得します")
+    @ApiResponse(responseCode = "200", description = "取得成功")
+    @ApiResponse(responseCode = "404", description = "勘定科目が存在しない")
+    public ResponseEntity<AccountResponse> getAccount(
+            @Parameter(description = "勘定科目コード")
+            @PathVariable String accountCode) {
+        return ResponseEntity.ok(accountUseCase.getAccount(accountCode));
+    }
+
+    @GetMapping
+    @Operation(summary = "勘定科目一覧取得", description = "勘定科目の一覧を取得します")
+    public ResponseEntity<List<AccountResponse>> getAccounts(
+            @Parameter(description = "BSPL区分（BS/PL）")
+            @RequestParam(required = false) String bsPlType,
+            @Parameter(description = "計上科目のみ")
+            @RequestParam(required = false, defaultValue = "false") boolean postingOnly) {
+
+        List<AccountResponse> accounts;
+        if (bsPlType != null) {
+            accounts = accountUseCase.getAccountsByBsPlType(bsPlType);
+        } else if (postingOnly) {
+            accounts = accountUseCase.getPostingAccounts();
+        } else {
+            accounts = accountUseCase.getAllAccounts();
+        }
+        return ResponseEntity.ok(accounts);
+    }
+
+    @PostMapping
+    @Operation(summary = "勘定科目登録", description = "新規勘定科目を登録します")
+    @ApiResponse(responseCode = "201", description = "登録成功")
+    @ApiResponse(responseCode = "400", description = "バリデーションエラー")
+    public ResponseEntity<AccountResponse> createAccount(
+            @Valid @RequestBody CreateAccountCommand command) {
+        AccountResponse response = accountUseCase.createAccount(command);
+        return ResponseEntity.status(HttpStatus.CREATED).body(response);
+    }
+
+    @PutMapping("/{accountCode}")
+    @Operation(summary = "勘定科目更新", description = "勘定科目を更新します")
+    public ResponseEntity<AccountResponse> updateAccount(
+            @PathVariable String accountCode,
+            @Valid @RequestBody UpdateAccountCommand command) {
+        return ResponseEntity.ok(accountUseCase.updateAccount(accountCode, command));
+    }
+
+    @DeleteMapping("/{accountCode}")
+    @Operation(summary = "勘定科目削除", description = "勘定科目を削除します")
+    @ApiResponse(responseCode = "204", description = "削除成功")
+    public ResponseEntity<Void> deleteAccount(@PathVariable String accountCode) {
+        accountUseCase.deleteAccount(accountCode);
+        return ResponseEntity.noContent().build();
+    }
+}
+```
+
+</details>
+
+### 21.4.3 Refactor: Application Service 実装
+
+<details>
+<summary>AccountApplicationService</summary>
+
+```java
+// src/main/java/com/example/accounting/application/service/AccountApplicationService.java
+package com.example.accounting.application.service;
+
+import com.example.accounting.application.port.in.AccountUseCase;
+import com.example.accounting.application.port.in.dto.*;
+import com.example.accounting.application.port.out.AccountRepository;
+import com.example.accounting.application.port.out.AccountStructureRepository;
+import com.example.accounting.domain.exception.*;
+import com.example.accounting.domain.model.account.*;
+import lombok.RequiredArgsConstructor;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.util.List;
+import java.util.stream.Collectors;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class AccountApplicationService implements AccountUseCase {
+
+    private final AccountRepository accountRepository;
+    private final AccountStructureRepository accountStructureRepository;
+
+    @Override
+    public AccountResponse getAccount(String accountCode) {
+        Account account = accountRepository.findByCode(accountCode)
+                .orElseThrow(() -> new AccountNotFoundException(accountCode));
+        return AccountResponse.from(account);
+    }
+
+    @Override
+    public List<AccountResponse> getAllAccounts() {
+        return accountRepository.findAll().stream()
+                .map(AccountResponse::from)
+                .collect(Collectors.toList());
+    }
+
+    @Override
+    public List<AccountResponse> getAccountsByBsPlType(String bsPlType) {
+        return accountRepository.findByBsPlType(bsPlType).stream()
+                .map(AccountResponse::from)
+                .collect(Collectors.toList());
+    }
+
+    @Override
+    public List<AccountResponse> getAccountHierarchy(String parentAccountCode) {
+        String pathPattern = "%" + parentAccountCode + "%";
+        return accountRepository.findByPathLike(pathPattern).stream()
+                .map(AccountResponse::from)
+                .collect(Collectors.toList());
+    }
+
+    @Override
+    public List<AccountResponse> getPostingAccounts() {
+        return accountRepository.findPostingAccounts().stream()
+                .map(AccountResponse::from)
+                .collect(Collectors.toList());
+    }
+
+    @Override
+    @Transactional
+    public AccountResponse createAccount(CreateAccountCommand command) {
+        if (accountRepository.exists(command.getAccountCode())) {
+            throw new AccountAlreadyExistsException(command.getAccountCode());
+        }
+
+        Account account = Account.builder()
+                .accountCode(command.getAccountCode())
+                .accountName(command.getAccountName())
+                .accountShortName(command.getAccountShortName())
+                .bsPlType(BsPlType.valueOf(command.getBsPlType()))
+                .dcType(AccountDcType.fromDisplayName(command.getDcType()))
+                .elementType(ElementType.fromDisplayName(command.getElementType()))
+                .summaryType(SummaryType.fromDisplayName(command.getSummaryType()))
+                .taxCode(command.getTaxCode())
+                .build();
+
+        accountRepository.save(account);
+
+        String accountPath = generateAccountPath(command.getAccountCode(), command.getParentAccountCode());
+        AccountStructure structure = AccountStructure.builder()
+                .accountCode(command.getAccountCode())
+                .accountPath(accountPath)
+                .account(account)
+                .build();
+        accountStructureRepository.save(structure);
+
+        return AccountResponse.from(account);
+    }
+
+    @Override
+    @Transactional
+    public AccountResponse updateAccount(String accountCode, UpdateAccountCommand command) {
+        Account account = accountRepository.findByCode(accountCode)
+                .orElseThrow(() -> new AccountNotFoundException(accountCode));
+
+        if (command.getAccountName() != null) {
+            account.setAccountName(command.getAccountName());
+        }
+        if (command.getAccountShortName() != null) {
+            account.setAccountShortName(command.getAccountShortName());
+        }
+
+        accountRepository.save(account);
+        return AccountResponse.from(account);
+    }
+
+    @Override
+    @Transactional
+    public void deleteAccount(String accountCode) {
+        if (!accountRepository.exists(accountCode)) {
+            throw new AccountNotFoundException(accountCode);
+        }
+        accountStructureRepository.delete(accountCode);
+        accountRepository.delete(accountCode);
+    }
+
+    private String generateAccountPath(String accountCode, String parentAccountCode) {
+        if (parentAccountCode == null || parentAccountCode.isEmpty()) {
+            return accountCode;
+        }
+        return accountStructureRepository.findByCode(parentAccountCode)
+                .map(parent -> parent.getAccountPath() + "~" + accountCode)
+                .orElse(accountCode);
+    }
+}
+```
+
+</details>
+
+## 21.5 トランザクション API
+
+### 21.5.1 仕訳 API エンドポイント
+
+| メソッド | パス | 説明 |
+|---------|------|------|
+| GET | /api/journals | 仕訳一覧取得 |
+| GET | /api/journals/{journalNumber} | 仕訳取得 |
+| POST | /api/journals | 仕訳登録 |
+| POST | /api/journals/check-balance | 貸借バランスチェック |
+| POST | /api/journals/{journalNumber}/cancel | 仕訳取消（赤黒処理） |
+| POST | /api/journals/{journalNumber}/correct | 仕訳訂正（赤黒処理） |
+
+<details>
+<summary>JournalController</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/in/web/JournalController.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.application.port.in.JournalUseCase;
+import com.example.accounting.application.port.in.dto.*;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
+import lombok.RequiredArgsConstructor;
+import org.springframework.format.annotation.DateTimeFormat;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.time.LocalDate;
+import java.util.List;
+
+@RestController
+@RequestMapping("/api/journals")
+@RequiredArgsConstructor
+@Tag(name = "仕訳", description = "仕訳の管理API")
+public class JournalController {
+
+    private final JournalUseCase journalUseCase;
+
+    @GetMapping("/{journalNumber}")
+    @Operation(summary = "仕訳取得", description = "仕訳伝票番号で仕訳を取得します")
+    public ResponseEntity<JournalResponse> getJournal(
+            @Parameter(description = "仕訳伝票番号")
+            @PathVariable String journalNumber) {
+        return ResponseEntity.ok(journalUseCase.getJournal(journalNumber));
+    }
+
+    @GetMapping
+    @Operation(summary = "仕訳一覧取得", description = "条件を指定して仕訳を検索します")
+    public ResponseEntity<List<JournalResponse>> getJournals(
+            @Parameter(description = "開始日")
+            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate fromDate,
+            @Parameter(description = "終了日")
+            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate toDate,
+            @Parameter(description = "部門コード")
+            @RequestParam(required = false) String departmentCode) {
+
+        List<JournalResponse> journals;
+        if (departmentCode != null) {
+            journals = journalUseCase.getJournalsByDepartment(departmentCode, fromDate, toDate);
+        } else {
+            journals = journalUseCase.getJournalsByDateRange(fromDate, toDate);
+        }
+        return ResponseEntity.ok(journals);
+    }
+
+    @PostMapping
+    @Operation(summary = "仕訳登録", description = "新規仕訳を登録します")
+    public ResponseEntity<JournalResponse> createJournal(
+            @Valid @RequestBody CreateJournalCommand command) {
+        JournalResponse response = journalUseCase.createJournal(command);
+        return ResponseEntity.status(HttpStatus.CREATED).body(response);
+    }
+
+    @PostMapping("/check-balance")
+    @Operation(summary = "貸借バランスチェック", description = "仕訳の貸借バランスをチェックします")
+    public ResponseEntity<BalanceCheckResult> checkBalance(
+            @Valid @RequestBody CreateJournalCommand command) {
+        return ResponseEntity.ok(journalUseCase.checkBalance(command));
+    }
+
+    @PostMapping("/{journalNumber}/cancel")
+    @Operation(summary = "仕訳取消", description = "仕訳を赤黒処理で取消します")
+    public ResponseEntity<JournalCancellationResult> cancelJournal(
+            @PathVariable String journalNumber,
+            @RequestParam String reason) {
+        return ResponseEntity.ok(journalUseCase.cancelJournal(journalNumber, reason));
+    }
+
+    @PostMapping("/{journalNumber}/correct")
+    @Operation(summary = "仕訳訂正", description = "仕訳を赤黒処理で訂正します")
+    public ResponseEntity<JournalCorrectionResult> correctJournal(
+            @PathVariable String journalNumber,
+            @RequestParam String reason,
+            @Valid @RequestBody CreateJournalCommand correctedData) {
+        return ResponseEntity.ok(journalUseCase.correctJournal(journalNumber, correctedData, reason));
+    }
+}
+```
+
+</details>
+
+### 21.5.2 残高照会 API
+
+<details>
+<summary>BalanceController</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/in/web/BalanceController.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.application.port.in.BalanceUseCase;
+import com.example.accounting.application.port.in.dto.*;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.format.annotation.DateTimeFormat;
+import org.springframework.http.ResponseEntity;
+import org.springframework.web.bind.annotation.*;
+
+import java.time.LocalDate;
+import java.util.List;
+
+@RestController
+@RequestMapping("/api/balances")
+@RequiredArgsConstructor
+@Tag(name = "残高照会", description = "勘定科目残高の照会API")
+public class BalanceController {
+
+    private final BalanceUseCase balanceUseCase;
+
+    @GetMapping("/daily")
+    @Operation(summary = "日次残高取得", description = "指定日の勘定科目残高を取得します")
+    public ResponseEntity<List<DailyBalanceResponse>> getDailyBalances(
+            @Parameter(description = "対象日")
+            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate date,
+            @Parameter(description = "勘定科目コード（省略時は全科目）")
+            @RequestParam(required = false) String accountCode) {
+        return ResponseEntity.ok(balanceUseCase.getDailyBalances(date, accountCode));
+    }
+
+    @GetMapping("/monthly")
+    @Operation(summary = "月次残高取得", description = "指定月の勘定科目残高を取得します")
+    public ResponseEntity<List<MonthlyBalanceResponse>> getMonthlyBalances(
+            @Parameter(description = "決算期")
+            @RequestParam int fiscalYear,
+            @Parameter(description = "月度")
+            @RequestParam int month) {
+        return ResponseEntity.ok(balanceUseCase.getMonthlyBalances(fiscalYear, month));
+    }
+
+    @GetMapping("/accounts/{accountCode}")
+    @Operation(summary = "勘定科目別残高取得", description = "勘定科目の期間別残高を取得します")
+    public ResponseEntity<AccountBalanceSummary> getAccountBalanceSummary(
+            @PathVariable String accountCode,
+            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate fromDate,
+            @RequestParam @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) LocalDate toDate) {
+        return ResponseEntity.ok(balanceUseCase.getAccountBalanceSummary(accountCode, fromDate, toDate));
+    }
+}
+```
+
+</details>
+
+## 21.6 エラーハンドリング
+
+### 21.6.1 ドメイン例外
+
+<details>
+<summary>ドメイン例外クラス</summary>
+
+```java
+// src/main/java/com/example/accounting/domain/exception/AccountingException.java
+package com.example.accounting.domain.exception;
+
+import lombok.Getter;
+
+@Getter
+public abstract class AccountingException extends RuntimeException {
+    private final String errorCode;
+
+    protected AccountingException(String errorCode, String message) {
+        super(message);
+        this.errorCode = errorCode;
+    }
+}
+
+// AccountNotFoundException.java
+package com.example.accounting.domain.exception;
+
+public class AccountNotFoundException extends AccountingException {
+    public AccountNotFoundException(String accountCode) {
+        super("ACC001", "勘定科目が見つかりません: " + accountCode);
+    }
+}
+
+// JournalBalanceException.java
+package com.example.accounting.domain.exception;
+
+import java.math.BigDecimal;
+
+public class JournalBalanceException extends AccountingException {
+    public JournalBalanceException(BigDecimal debit, BigDecimal credit) {
+        super("JNL001", String.format("貸借が一致しません。借方合計: %s, 貸方合計: %s", debit, credit));
+    }
+}
+
+// AccountAlreadyExistsException.java
+package com.example.accounting.domain.exception;
+
+public class AccountAlreadyExistsException extends AccountingException {
+    public AccountAlreadyExistsException(String accountCode) {
+        super("ACC002", "勘定科目は既に存在します: " + accountCode);
+    }
+}
+```
+
+</details>
+
+### 21.6.2 グローバル例外ハンドラー
+
+<details>
+<summary>GlobalExceptionHandler</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/adapter/in/web/GlobalExceptionHandler.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.domain.exception.*;
+import lombok.Builder;
+import lombok.Data;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.validation.FieldError;
+import org.springframework.web.bind.MethodArgumentNotValidException;
+import org.springframework.web.bind.annotation.ExceptionHandler;
+import org.springframework.web.bind.annotation.RestControllerAdvice;
+
+import java.time.LocalDateTime;
+import java.util.HashMap;
+import java.util.Map;
+
+@RestControllerAdvice
+@Slf4j
+public class GlobalExceptionHandler {
+
+    @ExceptionHandler(AccountNotFoundException.class)
+    public ResponseEntity<ErrorResponse> handleAccountNotFoundException(AccountNotFoundException e) {
+        log.warn("Account not found: {}", e.getMessage());
+        return ResponseEntity.status(HttpStatus.NOT_FOUND)
+                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
+    }
+
+    @ExceptionHandler(AccountAlreadyExistsException.class)
+    public ResponseEntity<ErrorResponse> handleAccountAlreadyExistsException(AccountAlreadyExistsException e) {
+        log.warn("Account already exists: {}", e.getMessage());
+        return ResponseEntity.status(HttpStatus.CONFLICT)
+                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
+    }
+
+    @ExceptionHandler(JournalBalanceException.class)
+    public ResponseEntity<ErrorResponse> handleJournalBalanceException(JournalBalanceException e) {
+        log.warn("Journal balance error: {}", e.getMessage());
+        return ResponseEntity.status(HttpStatus.BAD_REQUEST)
+                .body(createErrorResponse(e.getErrorCode(), e.getMessage()));
+    }
+
+    @ExceptionHandler(MethodArgumentNotValidException.class)
+    public ResponseEntity<ValidationErrorResponse> handleValidationException(MethodArgumentNotValidException e) {
+        log.warn("Validation error: {}", e.getMessage());
+
+        Map<String, String> errors = new HashMap<>();
+        e.getBindingResult().getAllErrors().forEach(error -> {
+            String fieldName = ((FieldError) error).getField();
+            String errorMessage = error.getDefaultMessage();
+            errors.put(fieldName, errorMessage);
+        });
+
+        return ResponseEntity.status(HttpStatus.BAD_REQUEST)
+                .body(ValidationErrorResponse.builder()
+                        .errorCode("VAL001")
+                        .message("入力値が不正です")
+                        .timestamp(LocalDateTime.now())
+                        .errors(errors)
+                        .build());
+    }
+
+    @ExceptionHandler(Exception.class)
+    public ResponseEntity<ErrorResponse> handleGenericException(Exception e) {
+        log.error("Unexpected error", e);
+        return ResponseEntity.status(HttpStatus.INTERNAL_SERVER_ERROR)
+                .body(createErrorResponse("SYS001", "システムエラーが発生しました"));
+    }
+
+    private ErrorResponse createErrorResponse(String errorCode, String message) {
+        return ErrorResponse.builder()
+                .errorCode(errorCode)
+                .message(message)
+                .timestamp(LocalDateTime.now())
+                .build();
+    }
+
+    @Data
+    @Builder
+    public static class ErrorResponse {
+        private String errorCode;
+        private String message;
+        private LocalDateTime timestamp;
+    }
+
+    @Data
+    @Builder
+    public static class ValidationErrorResponse {
+        private String errorCode;
+        private String message;
+        private LocalDateTime timestamp;
+        private Map<String, String> errors;
+    }
+}
+```
+
+</details>
+
+## 21.7 統合テスト
+
+<details>
+<summary>AccountControllerIntegrationTest</summary>
+
+```java
+// src/test/java/com/example/accounting/infrastructure/adapter/in/web/AccountControllerIntegrationTest.java
+package com.example.accounting.infrastructure.adapter.in.web;
+
+import com.example.accounting.application.port.in.dto.CreateAccountCommand;
+import com.fasterxml.jackson.databind.ObjectMapper;
+import org.junit.jupiter.api.*;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.http.MediaType;
+import org.springframework.test.context.DynamicPropertyRegistry;
+import org.springframework.test.context.DynamicPropertySource;
+import org.springframework.test.web.servlet.MockMvc;
+import org.testcontainers.containers.PostgreSQLContainer;
+import org.testcontainers.junit.jupiter.Container;
+import org.testcontainers.junit.jupiter.Testcontainers;
+
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.*;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.*;
+
+@SpringBootTest
+@AutoConfigureMockMvc
+@Testcontainers
+@DisplayName("勘定科目 API 統合テスト")
+class AccountControllerIntegrationTest {
+
+    @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 MockMvc mockMvc;
+
+    @Autowired
+    private ObjectMapper objectMapper;
+
+    @Nested
+    @DisplayName("勘定科目 CRUD")
+    class AccountCrud {
+
+        @Test
+        @DisplayName("勘定科目の登録・取得・更新・削除が正常に動作する")
+        void crudOperationsWork() throws Exception {
+            // Create
+            CreateAccountCommand createCommand = CreateAccountCommand.builder()
+                    .accountCode("99999")
+                    .accountName("テスト科目")
+                    .accountShortName("テスト")
+                    .bsPlType("BS")
+                    .dcType("借方")
+                    .elementType("資産")
+                    .summaryType("計上科目")
+                    .build();
+
+            mockMvc.perform(post("/api/accounts")
+                            .contentType(MediaType.APPLICATION_JSON)
+                            .content(objectMapper.writeValueAsString(createCommand)))
+                    .andExpect(status().isCreated())
+                    .andExpect(jsonPath("$.accountCode").value("99999"))
+                    .andExpect(jsonPath("$.accountName").value("テスト科目"));
+
+            // Read
+            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
+                    .andExpect(status().isOk())
+                    .andExpect(jsonPath("$.accountCode").value("99999"));
+
+            // Delete
+            mockMvc.perform(delete("/api/accounts/{accountCode}", "99999"))
+                    .andExpect(status().isNoContent());
+
+            // Verify deleted
+            mockMvc.perform(get("/api/accounts/{accountCode}", "99999"))
+                    .andExpect(status().isNotFound());
+        }
+    }
+}
+```
+
+</details>
+
+## 21.8 OpenAPI 設定
+
+<details>
+<summary>OpenApiConfig</summary>
+
+```java
+// src/main/java/com/example/accounting/infrastructure/config/OpenApiConfig.java
+package com.example.accounting.infrastructure.config;
+
+import io.swagger.v3.oas.models.OpenAPI;
+import io.swagger.v3.oas.models.info.Contact;
+import io.swagger.v3.oas.models.info.Info;
+import io.swagger.v3.oas.models.info.License;
+import io.swagger.v3.oas.models.servers.Server;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+
+import java.util.List;
+
+@Configuration
+public class OpenApiConfig {
+
+    @Bean
+    public OpenAPI customOpenAPI() {
+        return new OpenAPI()
+                .info(new Info()
+                        .title("財務会計システム API")
+                        .description("財務会計システムのREST API仕様書（JPA版）")
+                        .version("1.0.0")
+                        .contact(new Contact()
+                                .name("開発チーム")
+                                .email("dev@example.com"))
+                        .license(new License()
+                                .name("MIT License")
+                                .url("https://opensource.org/licenses/MIT")))
+                .servers(List.of(
+                        new Server().url("http://localhost:8080").description("開発環境"),
+                        new Server().url("https://api.example.com").description("本番環境")
+                ));
+    }
+}
+```
+
+</details>
+
+API ドキュメントへのアクセス：
+- **Swagger UI**: http://localhost:8080/swagger-ui.html
+- **OpenAPI JSON**: http://localhost:8080/api-docs
+
+## まとめ
+
+### MyBatis 版との違い
+
+| 観点 | MyBatis 版 | JPA 版 |
+|------|-----------|--------|
+| Output Port 実装 | Mapper + XML | JpaRepository + Adapter |
+| クエリ定義 | XML に SQL | @Query or メソッド名規約 |
+| トランザクション | @Transactional | @Transactional（同一） |
+| N+1 対策 | JOIN を XML で記述 | @EntityGraph |
+| 動的クエリ | `<if>` タグ | Specification |
+| テスト | @MybatisTest | @DataJpaTest |
+
+### JPA 固有の実装ポイント
+
+1. **Repository Adapter パターン**
+   ```java
+   @Component
+   @RequiredArgsConstructor
+   public class AccountRepositoryAdapter implements AccountRepository {
+       private final AccountJpaRepository jpaRepository;
+
+       @Override
+       public Optional<Account> findByCode(String accountCode) {
+           return jpaRepository.findById(accountCode);
+       }
+   }
+   ```
+
+2. **@Query によるカスタムクエリ**
+   ```java
+   @Query("SELECT a FROM Account a JOIN AccountStructure s ON a.accountCode = s.accountCode " +
+          "WHERE s.accountPath LIKE CONCAT(:pathPrefix, '%') ORDER BY a.accountCode")
+   List<Account> findByAccountPathStartsWith(@Param("pathPrefix") String pathPrefix);
+   ```
+
+3. **existsById() による存在確認**
+   ```java
+   @Override
+   public boolean exists(String accountCode) {
+       return jpaRepository.existsById(accountCode);
+   }
+   ```
+
+### API エンドポイント一覧
+
+| メソッド | パス | 説明 |
+|---------|------|------|
+| GET | /api/accounts | 勘定科目一覧取得 |
+| GET | /api/accounts/{accountCode} | 勘定科目取得 |
+| POST | /api/accounts | 勘定科目登録 |
+| PUT | /api/accounts/{accountCode} | 勘定科目更新 |
+| DELETE | /api/accounts/{accountCode} | 勘定科目削除 |
+| GET | /api/journals | 仕訳一覧取得 |
+| GET | /api/journals/{journalNumber} | 仕訳取得 |
+| POST | /api/journals | 仕訳登録 |
+| POST | /api/journals/{journalNumber}/cancel | 仕訳取消 |
+| POST | /api/journals/{journalNumber}/correct | 仕訳訂正 |
+| GET | /api/balances/daily | 日次残高取得 |
+| GET | /api/balances/monthly | 月次残高取得 |
+| GET | /api/reports/daily-report | 日計表取得 |
+| GET | /api/reports/trial-balance | 合計残高試算表取得 |
+
+---
+
+[← 第20章：財務会計データ設計（D社事例）【ORM版】](./chapter20-orm.md) | [第22章：生産管理システムの全体像 →](../part4/chapter22.md)