freee-demo-kit 0.1.4

package/presets/accounting/npo-subsidy/preset.json

@@ -0,0 +1,454 @@
+{
+  "name": "NPO・補助金受給団体",
+  "description": "補助金・助成金を受給するNPO法人の会計データ。補助金収入の収益認識（交付決定→入金→精算）、事業費と管理費の区分、制限付き純資産の処理など、NPO法人会計基準に準拠したシナリオ。",
+  "version": "1.0.0",
+  "expected": {
+    "walletables": 2,
+    "deals": 24,
+    "manualJournals": 6
+  },
+  "data": {
+    "walletables": [
+      {
+        "type": "bank_account",
+        "name": "さくら銀行 普通預金（NPO一般会計）",
+        "bank_id": 2407
+      },
+      {
+        "type": "bank_account",
+        "name": "みどり銀行 普通預金（補助金専用口座）",
+        "bank_id": 2407
+      }
+    ],
+    "deals": [
+      {
+        "issue_date": "2026-01-15",
+        "type": "income",
+        "partner_name": "厚生労働省（社会福祉事業補助）",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 1500000,
+            "description": "地域福祉活動支援補助金 交付決定（不課税収入: NPO事業補助金）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-20",
+        "type": "income",
+        "partner_name": "東京都（地域活動助成）",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 500000,
+            "description": "NPO活動助成金 入金（不課税: 公費助成）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "income",
+        "partner_name": "会員・賛助会員",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 120000,
+            "description": "会費収入 1月（正会員20名×5,000円 + 賛助会員2口×5,000円 不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "income",
+        "partner_name": "会員・賛助会員",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 100000,
+            "description": "会費収入 2月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "income",
+        "partner_name": "会員・賛助会員",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 115000,
+            "description": "会費収入 3月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "income",
+        "partner_name": "地域住民・イベント参加者",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 45000,
+            "description": "チャリティイベント参加費 1月（不課税: 慈善事業収入）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "type": "income",
+        "partner_name": "地域住民・イベント参加者",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 62000,
+            "description": "チャリティバザー売上 2月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-22",
+        "type": "income",
+        "partner_name": "地域住民・イベント参加者",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 38000,
+            "description": "講演会参加費 3月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "income",
+        "partner_name": "企業・個人 寄附者",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 200000,
+            "description": "寄附金収入 1月（不課税: NPO寄附）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "income",
+        "partner_name": "企業・個人 寄附者",
+        "details": [
+          {
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 350000,
+            "description": "年度末 寄附金収入（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-20",
+        "type": "expense",
+        "partner_name": "福祉用具レンタル株式会社",
+        "details": [
+          {
+            "account_item_name": "消耗品費",
+            "tax_code": 34,
+            "amount": 55000,
+            "description": "事業活動用消耗品 1月（補助金充当: 課税仕入）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-10",
+        "type": "expense",
+        "partner_name": "ボランティア研修センター",
+        "details": [
+          {
+            "account_item_name": "研修費",
+            "tax_code": 34,
+            "amount": 33000,
+            "description": "スタッフ研修費 2月（補助金充当）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-05",
+        "type": "expense",
+        "partner_name": "印刷会社",
+        "details": [
+          {
+            "account_item_name": "広告宣伝費",
+            "tax_code": 34,
+            "amount": 44000,
+            "description": "活動報告書・チラシ印刷費 3月（補助金充当）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-25",
+        "type": "expense",
+        "partner_name": "給与計算",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 280000,
+            "description": "専従職員 人件費 1月（事業費: 補助金充当可能）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-25",
+        "type": "expense",
+        "partner_name": "給与計算",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 280000,
+            "description": "専従職員 人件費 2月"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-25",
+        "type": "expense",
+        "partner_name": "給与計算",
+        "details": [
+          {
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 280000,
+            "description": "専従職員 人件費 3月"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-10",
+        "type": "expense",
+        "partner_name": "ビジネスシェアスペース株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 34,
+            "amount": 66000,
+            "description": "活動拠点 賃料 1月（事業費）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-10",
+        "type": "expense",
+        "partner_name": "ビジネスシェアスペース株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 34,
+            "amount": 66000,
+            "description": "活動拠点 賃料 2月"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-10",
+        "type": "expense",
+        "partner_name": "ビジネスシェアスペース株式会社",
+        "details": [
+          {
+            "account_item_name": "地代家賃",
+            "tax_code": 34,
+            "amount": 66000,
+            "description": "活動拠点 賃料 3月"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "ボランティア活動費",
+        "details": [
+          {
+            "account_item_name": "雑費",
+            "tax_code": 0,
+            "amount": 18000,
+            "description": "ボランティア交通費実費補助 1月（不課税: 実費補填）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-28",
+        "type": "expense",
+        "partner_name": "ボランティア活動費",
+        "details": [
+          {
+            "account_item_name": "雑費",
+            "tax_code": 0,
+            "amount": 22000,
+            "description": "ボランティア交通費実費補助 2月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "ボランティア活動費",
+        "details": [
+          {
+            "account_item_name": "雑費",
+            "tax_code": 0,
+            "amount": 15000,
+            "description": "ボランティア交通費実費補助 3月（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "type": "expense",
+        "partner_name": "NPO支援団体",
+        "details": [
+          {
+            "account_item_name": "諸会費",
+            "tax_code": 0,
+            "amount": 10000,
+            "description": "NPO支援ネットワーク 年会費（不課税）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "type": "expense",
+        "partner_name": "専門家報酬",
+        "details": [
+          {
+            "account_item_name": "支払報酬料",
+            "tax_code": 34,
+            "amount": 55000,
+            "description": "公認会計士 監査報酬 年次（NPO法人は外部監査が推奨）"
+          }
+        ]
+      }
+    ],
+    "manualJournals": [
+      {
+        "issue_date": "2026-01-15",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "未収入金",
+            "tax_code": 0,
+            "amount": 1500000,
+            "description": "補助金 交付決定通知受領（未入金のため未収入金計上）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 1500000,
+            "description": "補助金収入 収益認識（交付決定時点で収益計上）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-05",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "現金",
+            "tax_code": 0,
+            "amount": 1500000,
+            "description": "補助金 入金確認（補助金専用口座に着金）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "未収入金",
+            "tax_code": 0,
+            "amount": 1500000,
+            "description": "補助金 未収入金消込（入金完了）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 200000,
+            "description": "補助金 未使用分 精算返納（使用実績が交付決定額を下回った部分）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "未払金",
+            "tax_code": 0,
+            "amount": 200000,
+            "description": "補助金 返納未払金計上（翌期返納）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-01-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 45000,
+            "description": "イベント参加費 前受計上（2月イベント分を1月に受領）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "前受金",
+            "tax_code": 0,
+            "amount": 45000,
+            "description": "イベント参加費 前受金計上（サービス提供前受領）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-02-15",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "前受金",
+            "tax_code": 0,
+            "amount": 45000,
+            "description": "イベント参加費 前受金振替（イベント実施により収益認識）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "雑収入",
+            "tax_code": 0,
+            "amount": 45000,
+            "description": "イベント参加費 収益計上（サービス提供完了）"
+          }
+        ]
+      },
+      {
+        "issue_date": "2026-03-31",
+        "details": [
+          {
+            "entry_side": "debit",
+            "account_item_name": "未払費用",
+            "tax_code": 0,
+            "amount": 280000,
+            "description": "3月 専従職員 未払給与計上（月末締め翌月払）"
+          },
+          {
+            "entry_side": "credit",
+            "account_item_name": "給料手当",
+            "tax_code": 0,
+            "amount": 280000,
+            "description": "3月 人件費 費用計上（未払）"
+          }
+        ]
+      }
+    ]
+  }
+}