arelle-release 2.17.1__py3-none-any.whl → 2.37.71__py3-none-any.whl

arelle/plugin/validate/EDINET/FilingFormat.py

@@ -0,0 +1,275 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+from dataclasses import dataclass
+from enum import Enum
+
+from .FormType import FormType
+
+
+class Ordinance(Enum):
+    # Source: ESE140110 Guide Attachment 4
+    AUDIT_CERTIFICATION = 'aud'
+    CORPORATE_AFFAIRS = 'crp'
+    IFRS = 'igp'
+    INTERNAL_CONTROL = 'ctl'
+    JAPANESE_GAAP = 'pfs'
+    LARGE_SHAREHOLDING = 'lvh'
+    SPECIFIED_SECURITIES = 'sps'
+    TENDER_OFFERS_FOR_SHARES_OTHER = 'too'
+    TENDER_OFFERS_FOR_SHARES_OWN = 'toi'
+
+    @classmethod
+    def parse(cls, value: str | None) -> Ordinance | None:
+        try:
+            return cls(value)
+        except ValueError:
+            return None
+
+
+class DocumentType(Enum):
+    # Source: ESE140110 Guide Attachment 4
+    ANNUAL_SECURITIES_REPORT = 'asr'
+    AUDIT_REPORT = 'aar'
+    EXTRAORDINARY_REPORT = 'esr'
+    INTERIM_AND_INTERNAL_CONTROL_AUDIT_REPORT = 'aai'
+    INTERIM_AUDIT_REPORT = 'sar'
+    INTERNAL_CONTROL_AUDIT_REPORT = 'iar'
+    INTERNAL_CONTROL_REPORT = 'icr'
+    LARGE_SHAREHOLDING_REPORT = 'lvh'
+    OPINION_STATEMENT = 'pst'
+    QUARTERLY_REPORT = 'qsr' # Deprecated?
+    QUARTERLY_REVIEW_REPORT = 'qrr'
+    RESPONSE_TO_QUESTIONS_REPORT = 'toa'
+    SECURITIES_REGISTRATION_STATEMENT = 'srs'
+    SECURITIES_REGISTRATION_STATEMENT_DEEMED = 'drs'
+    SEMI_ANNUAL_REPORT = 'ssr'
+    SHARE_REPURCHASE_STATUS_REPORT = 'sbr'
+    SHELF_REGISTRATION_STATEMENT = 'rst'
+    SHELF_REGISTRATION_SUPPLEMENT = 'rep'
+    TENDER_OFFER_REPORT = 'tor'
+    TENDER_OFFER_STATEMENT = 'ton'
+    TENDER_OFFER_WITHDRAWAL_NOTICE = 'wto'
+
+    @classmethod
+    def parse(cls, value: str | None) -> DocumentType | None:
+        try:
+            return cls(value)
+        except ValueError:
+            return None
+
+
+class Taxonomy(Enum):
+    # The order of the below taxonomy values is based on Table 2-3-1 in
+    # "Framework Design of EDINET Taxonomy" (ESE140301.pdf).The same table was used to
+    # determine the applicable taxonomies in the FilingFormat configurations below.
+    # The prefixes associated with each taxonomy were inferred from the above
+    # document and "(Appendix) Conventions and Rules for EDINET Taxonomy" (ESE140304.pdf)
+    DEI = 'jpdei' # 'ＤＥＩタクソノミ'
+    FINANCIAL_STATEMENT = 'jppfs' # '財務諸表本表タクソノミ'
+    IFRS = 'jpigp' # 国際会計基準タクソノミ
+    DISCLOSURE_ORDINANCE = 'jpcrp' # '開示府令タクソノミ'
+    EXTRAORDINARY_REPORT = 'jpcrp-esr' # '臨時報告書タクソノミ'
+    STATUS_OF_SHARE_BUYBACKS = 'jpsps-esr' # '自己株券買付状況報告書タクソノミ'
+    CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE = 'jpsps' # '特定有価証券開示府令タクソノミ'
+    STATUS_OF_SPECIFIC_SECURITIES_TREASURY_STOCK_PURCHASES = 'jpsps-sbr' # '特定有価証券自己株券買付状況報告書タクソノミ'
+    SPECIFIED_SECURITIES_EXTRAORDINARY_REPORT = 'jpsps-esr' # '特定有価証券臨時報告書タクソノミ'
+    TENDER_OFFER_NOTIFICATION = 'jptoo-ton' # '他社株公開買付届出書タクソノミ'
+    OTHER_COMPANY_OPINION_STATEMENT = 'jptoo-pst' # '他社株意見表明報告書タクソノミ'
+    TENDER_OFFER_WITHDRAWAL_NOTIFICATION = 'jptoo-wto' # '他社株公開買付撤回届出書タクソノミ'
+    TENDER_OFFER_REPORT = 'jptoo-tor' # '他社株公開買付報告書タクソノミ'
+    OTHER_COMPANY_STOCK_QUESTION_AND_ANSWER_REPORT = 'jptoo-toa' # '他社株対質問回答報告書タクソノミ'
+    TENDER_OFFER = 'jptoi' # '自社株公開買付タクソノミ'
+    LARGE_VOLUME_HOLDINGS = 'jplvh' # '大量保有タクソノミ'
+    INTERNAL_CONTROL = 'jpctl' # '内部統制タクソノミ'
+
+    @classmethod
+    def parse(cls, value: str) -> Taxonomy | None:
+        try:
+            return cls(value)
+        except ValueError:
+            return None
+
+@dataclass(frozen=True)
+class FilingFormat:
+    ordinance: Ordinance
+    documentType: DocumentType
+    formType: FormType
+    taxonomies: frozenset[Taxonomy]
+
+    def includesTaxonomyPrefix(self, prefix: str) -> bool:
+        taxonomy = Taxonomy.parse(prefix.split('_')[0])
+        return taxonomy is not None and (
+            taxonomy == Taxonomy.DEI or # DEI is always included
+            taxonomy in self.taxonomies
+        )
+
+DEFAULT_DISCLOSURE_TAXONOMIES = frozenset({
+    Taxonomy.FINANCIAL_STATEMENT,
+    Taxonomy.IFRS,
+    Taxonomy.DISCLOSURE_ORDINANCE,
+})
+DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES = frozenset({
+    Taxonomy.FINANCIAL_STATEMENT,
+    Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE,
+})
+FINANCIAL_STATEMENT_TAXONOMIES = frozenset({
+    Taxonomy.DISCLOSURE_ORDINANCE,
+    Taxonomy.FINANCIAL_STATEMENT,
+})
+
+# The below values are based on Table 2-3-1 in "Framework Design of EDINET Taxonomy" (ESE140301.pdf).
+# The order is preserved. The index is used to map to other data structures. EDINET documentation often
+# references this same list of formats in this same order.
+FILING_FORMATS = (
+    # 開示府令
+
+    # 有価証券届出書 第二号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第二号の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_2, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 有価証券届出書 第二号の三様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_3, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 有価証券届出書 第二号の四様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_4, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第二号の五様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_5, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第二号の六様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_6, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第二号の七様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_2_7, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第三号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_3, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第三号の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_3_2, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第四号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_4, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第四号の三様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_4_3, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第五号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_5, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第五号の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_5_2, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 臨時報告書 第五号の三様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.EXTRAORDINARY_REPORT, FormType.FORM_5_3, frozenset({Taxonomy.EXTRAORDINARY_REPORT})),
+    # 有価証券届出書 第七号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_7, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 有価証券届出書 第七号の四様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_7_4, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 有価証券報告書 第八号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_8, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 有価証券報告書 第九号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_9, FINANCIAL_STATEMENT_TAXONOMIES),
+
+    # 半期報告書 第九号の三様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_9_3, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 半期報告書 第十号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_10, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 発行登録書 第十一号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHELF_REGISTRATION_STATEMENT, FormType.FORM_11, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 発行登録書 第十一号の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHELF_REGISTRATION_STATEMENT, FormType.FORM_11_2, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 発行登録書 第十一号の二の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHELF_REGISTRATION_STATEMENT, FormType.FORM_11_2_2, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 発行登録追補書類 第十二号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHELF_REGISTRATION_SUPPLEMENT, FormType.FORM_12, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 発行登録追補書類 第十二号の二様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHELF_REGISTRATION_SUPPLEMENT, FormType.FORM_12_2, frozenset({Taxonomy.DISCLOSURE_ORDINANCE})),
+    # 自己株券買付状況報 告書 第十七号様式
+    FilingFormat(Ordinance.CORPORATE_AFFAIRS,  DocumentType.SHARE_REPURCHASE_STATUS_REPORT, FormType.FORM_17, frozenset({Taxonomy.STATUS_OF_SHARE_BUYBACKS})),
+
+    # 特定有価証券開示府令
+
+    # 有価証券届出書 第四号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_4, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第四号の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_4_3, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第四号の三の二様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_4_3_2, frozenset({Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE})),
+    # 有価証券届出書 第四号の三の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_4_3_3, frozenset({Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE})),
+    # 有価証券届出書 第五号の二様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_5_2, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第五号の四様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_5_4, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第六号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_6, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券届出書 第六号の五様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SECURITIES_REGISTRATION_STATEMENT, FormType.FORM_6_5, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書【みなし有価証券届出書】第六号の七及び第七号 様式 - manually switched to ANNUAL_SECURITIES_REPORT
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_6_7_AND_FORM_7, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書【みなし有価証券届出書】第六号の九及び第九号 様式 - manually switched to ANNUAL_SECURITIES_REPORT
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_6_9_AND_FORM_9, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第七号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_7, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第七号の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_7_3, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第八号の二様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_8_2, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第八号の四様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_8_4, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第九号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_9, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 有価証券報告書 第九号の五様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_9_5, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_10, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十号の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_10_3, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十一号の二様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_11_2, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十一号の四様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_11_4, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十二号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_12, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第十二号の五様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_12_5, DEFAULT_SPECIFIED_SECURITIES_DISCLOSURE_TAXONOMIES),
+    # 発行登録書 第十五号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SHELF_REGISTRATION_STATEMENT, FormType.FORM_15, frozenset({Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE})),
+    # 発行登録書 第十五号の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SHELF_REGISTRATION_STATEMENT, FormType.FORM_15_3, frozenset({Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE})),
+    # 発行登録追補書類 第二十一号様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SHELF_REGISTRATION_SUPPLEMENT, FormType.FORM_21, frozenset({Taxonomy.CABINET_OFFICE_ORDINANCE_ON_SPECIFIED_SECURITIES_DISCLOSURE})),
+    # 自己株券買付状況報 告書 第二十五号の三様式
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.SHARE_REPURCHASE_STATUS_REPORT, FormType.FORM_25_3, frozenset({Taxonomy.STATUS_OF_SPECIFIC_SECURITIES_TREASURY_STOCK_PURCHASES})),
+    # 臨時報告書
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES,  DocumentType.EXTRAORDINARY_REPORT, FormType.NONE_SPECIFIED, frozenset({Taxonomy.SPECIFIED_SECURITIES_EXTRAORDINARY_REPORT})),
+
+    # 他社株買付府令
+
+    # 公開買付届出書 第二号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OTHER,  DocumentType.TENDER_OFFER_STATEMENT, FormType.FORM_2, frozenset({Taxonomy.TENDER_OFFER_NOTIFICATION})),
+    # 意見表明報告書 第四号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OTHER,  DocumentType.OPINION_STATEMENT, FormType.FORM_4, frozenset({Taxonomy.OTHER_COMPANY_OPINION_STATEMENT})),
+    # 公開買付撤回届出書 第五号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OTHER,  DocumentType.TENDER_OFFER_WITHDRAWAL_NOTICE, FormType.FORM_5, frozenset({Taxonomy.TENDER_OFFER_WITHDRAWAL_NOTIFICATION})),
+    # 公開買付報告書 第六号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OTHER,  DocumentType.TENDER_OFFER_REPORT, FormType.FORM_6, frozenset({Taxonomy.TENDER_OFFER_REPORT})),
+    # 対質問回答報告書 第八号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OTHER,  DocumentType.RESPONSE_TO_QUESTIONS_REPORT, FormType.FORM_8, frozenset({Taxonomy.OTHER_COMPANY_STOCK_QUESTION_AND_ANSWER_REPORT})),
+
+    # 自社株買付府令
+
+    # 公開買付届出書 第二号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OWN,  DocumentType.TENDER_OFFER_STATEMENT, FormType.FORM_2, frozenset({Taxonomy.TENDER_OFFER})),
+    # 公開買付撤回届出書 第三号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OWN,  DocumentType.TENDER_OFFER_WITHDRAWAL_NOTICE, FormType.FORM_3, frozenset({Taxonomy.TENDER_OFFER})),
+    # 公開買付報告書 第四号様式
+    FilingFormat(Ordinance.TENDER_OFFERS_FOR_SHARES_OWN,  DocumentType.TENDER_OFFER_REPORT, FormType.FORM_4, frozenset({Taxonomy.TENDER_OFFER})),
+
+    # 大量保有府令
+
+    # 大量保有報告書 第一号様式
+    FilingFormat(Ordinance.LARGE_SHAREHOLDING,  DocumentType.LARGE_SHAREHOLDING_REPORT, FormType.FORM_1, frozenset({Taxonomy.LARGE_VOLUME_HOLDINGS})),
+    # 大量保有報告書 第一号及び第二号様式
+    FilingFormat(Ordinance.LARGE_SHAREHOLDING,  DocumentType.LARGE_SHAREHOLDING_REPORT, FormType.FORM_1_AND_2, frozenset({Taxonomy.LARGE_VOLUME_HOLDINGS})),
+    # 大量保有報告書 第三号様式
+    FilingFormat(Ordinance.LARGE_SHAREHOLDING,  DocumentType.LARGE_SHAREHOLDING_REPORT, FormType.FORM_3, frozenset({Taxonomy.LARGE_VOLUME_HOLDINGS})),
+
+    # 内部統制府令
+
+    # 内部統制報告書 第一号様式
+    FilingFormat(Ordinance.INTERNAL_CONTROL,  DocumentType.INTERNAL_CONTROL_REPORT, FormType.FORM_1, frozenset({Taxonomy.INTERNAL_CONTROL})),
+)

arelle/plugin/validate/EDINET/FormType.py

@@ -0,0 +1,134 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+from enum import Enum
+
+
+class FormType(Enum):
+    FORM_1 = '第一号様式'
+    FORM_1_AND_2 = '第一号及び第二号様式'
+    FORM_2 = '第二号様式'
+    FORM_2_2 = '第二号の二様式'
+    FORM_2_3 = '第二号の三様式'
+    FORM_2_4 = '第二号の四様式'
+    FORM_2_5 = '第二号の五様式'
+    FORM_2_6 = '第二号の六様式'
+    FORM_2_7 = '第二号の七様式'
+    FORM_3 = '第三号様式'
+    FORM_3_2 = '第三号の二様式'
+    FORM_4 = '第四号様式'
+    FORM_4_3 = '第四号の三様式'
+    FORM_4_3_2 = '第四号の三の二様式'
+    FORM_4_3_3 = '第四号の三の三様式'
+    FORM_5 = '第五号様式'
+    FORM_5_2 = '第五号の二様式'
+    FORM_5_3 = '第五号の三様式'
+    FORM_5_4 = '第五号の四様式'
+    FORM_6 = '第六号様式'
+    FORM_6_5 = '第六号の五様式'
+    FORM_6_7_AND_FORM_7 = '第六号の七及び第七号様式'
+    FORM_6_9_AND_FORM_9 = '第六号の九及び第九号様式'
+    FORM_7 = '第七号様式'
+    FORM_7_3 = '第七号の三様式'
+    FORM_7_4 = '第七号の四様式'
+    FORM_8 = '第八号様式'
+    FORM_8_2 = '第八号の二様式'
+    FORM_8_4 = '第八号の四様式'
+    FORM_9 = '第九号様式'
+    FORM_9_3 = '第九号の三様式'
+    FORM_9_5 = '第九号の五様式'
+    FORM_10 = '第十号様式'
+    FORM_10_3 = '第十号の三様式'
+    FORM_11 = '第十一号様式'
+    FORM_11_2 = '第十一号の二様式'
+    FORM_11_2_2 = '第十一号の二の二様式'
+    FORM_11_4 = '第十一号の四様式'
+    FORM_12 = '第十二号様式'
+    FORM_12_2 = '第十二号の二様式'
+    FORM_12_5 = '第十二号の五様式'
+    FORM_15 = '第十五号様式'
+    FORM_15_3 = '第十五号の三様式'
+    FORM_17 = '第十七号様式'
+    FORM_21 = '第二十一号様式'
+    FORM_25_3 = '第二十五号の三様式'
+    NONE_SPECIFIED = '様式なし'
+
+    @classmethod
+    def parse(cls, value: str) -> FormType | None:
+        try:
+            return cls(value)
+        except ValueError:
+            return None
+
+    @staticmethod
+    def lookup(code: str | None) -> FormType | None:
+        return FORM_CODES.get(code)
+
+    @property
+    def isCorporateForm(self) -> bool:
+        return self in CORPORATE_FORMS
+
+    @property
+    def isStockReport(self) -> bool:
+        return self in STOCK_REPORT_FORMS
+
+CORPORATE_FORMS =frozenset([
+    FormType.FORM_2_4,
+    FormType.FORM_2_7,
+    FormType.FORM_3,
+])
+STOCK_REPORT_FORMS = frozenset([
+    FormType.FORM_3,
+    FormType.FORM_4,
+])
+
+FORM_CODES: dict[str | None, FormType] = {
+    # Source: ESE140110 Guide Attachment 4
+    '010000': FormType.FORM_1,
+    '020000': FormType.FORM_2,
+    '020200': FormType.FORM_2_2,
+    '020300': FormType.FORM_2_3,
+    '020400': FormType.FORM_2_4,
+    '020500': FormType.FORM_2_5,
+    '020600': FormType.FORM_2_6,
+    '020700': FormType.FORM_2_7,
+    '030000': FormType.FORM_3,
+    '030200': FormType.FORM_3_2,
+    '040000': FormType.FORM_4,
+    '040300': FormType.FORM_4_3,
+    '040302': FormType.FORM_4_3_2,
+    '040303': FormType.FORM_4_3_3,
+    '050000': FormType.FORM_5,
+    '050200': FormType.FORM_5_2,
+    '050300': FormType.FORM_5_3,
+    '050400': FormType.FORM_5_4,
+    '060000': FormType.FORM_6,
+    '060500': FormType.FORM_6_5,
+    '060700': FormType.FORM_6_7_AND_FORM_7,
+    '060900': FormType.FORM_6_9_AND_FORM_9,
+    '070000': FormType.FORM_7,
+    '070300': FormType.FORM_7_3,
+    '070400': FormType.FORM_7_4,
+    '080000': FormType.FORM_8,
+    '080200': FormType.FORM_8_2,
+    '080400': FormType.FORM_8_4,
+    '090000': FormType.FORM_9,
+    '090300': FormType.FORM_9_3,
+    '090500': FormType.FORM_9_5,
+    '100000': FormType.FORM_10,
+    '100300': FormType.FORM_10_3,
+    '110000': FormType.FORM_11,
+    '110200': FormType.FORM_11_2,
+    '110202': FormType.FORM_11_2_2,
+    '110400': FormType.FORM_11_4,
+    '120000': FormType.FORM_12,
+    '120200': FormType.FORM_12_2,
+    '120500': FormType.FORM_12_5,
+    '150000': FormType.FORM_15,
+    '150300': FormType.FORM_15_3,
+    '170000': FormType.FORM_17,
+    '210000': FormType.FORM_21,
+    '250300': FormType.FORM_25_3,
+}

arelle/plugin/validate/EDINET/ManifestInstance.py

@@ -0,0 +1,236 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+import traceback
+import zipfile
+from collections import defaultdict
+from dataclasses import dataclass
+from functools import lru_cache, cached_property
+from pathlib import Path
+from typing import cast
+
+from lxml import etree
+from lxml.etree import _Element
+
+from arelle import XbrlConst
+from arelle.Cntlr import Cntlr
+from arelle.FileSource import FileSource
+from arelle.ModelValue import QName, qname
+from arelle.typing import TypeGetText
+from . import Constants
+from .FilingFormat import Ordinance, DocumentType, FilingFormat, FILING_FORMATS
+from .FormType import FormType
+from .ReportFolderType import ReportFolderType
+
+_: TypeGetText
+
+
+@dataclass(frozen=True)
+class ManifestInstance:
+    filingFormat: FilingFormat | None
+    id: str
+    ixbrlFiles: list[Path]
+    path: Path
+    preferredFilename: str
+    reportFolderType: ReportFolderType | None
+    titlesByLang: dict[str, str]
+    tocItems: list[ManifestTocItem]
+    type: str
+
+
+@dataclass(frozen=True)
+class ManifestTocItem:
+    element: _Element
+    extrole: str
+    childItems: list[ManifestTocItem]
+    itemIn: str
+    parent: QName | None
+    ref: str
+    start: QName | None
+    end: QName | None
+
+
+def _getFilenameValues(reportFolderType: ReportFolderType, preferredFilename: str) -> dict[str, str]:
+    for pattern in reportFolderType.xbrlFilenamePatterns:
+        matchResult = pattern.match(preferredFilename)
+        if matchResult is not None:
+            return matchResult.groupdict()
+    return {}
+
+
+def _identifyFilingFormat(cntlr: Cntlr, reportFolderType: ReportFolderType | None, preferredFilename: str) ->  FilingFormat | None:
+    if reportFolderType is None or reportFolderType == ReportFolderType.AUDIT_DOC:
+        return None
+    filenameValues = _getFilenameValues(reportFolderType, preferredFilename)
+    documentType = DocumentType.parse(filenameValues.get('report'))
+    formType = FormType.lookup(filenameValues.get('form'))
+    ordinance = Ordinance.parse(filenameValues.get('ordinance'))
+    if documentType == DocumentType.SECURITIES_REGISTRATION_STATEMENT_DEEMED:
+        documentType = DocumentType.ANNUAL_SECURITIES_REPORT
+
+    filingFormats = []
+    for filingFormatIndex, filingFormat in enumerate(FILING_FORMATS):
+        if filingFormat.formType != formType:
+            continue
+        if filingFormat.documentType != documentType:
+            continue
+        if filingFormat.ordinance != ordinance:
+            continue
+        filingFormats.append((filingFormat, filingFormatIndex))
+    if len(filingFormats) == 0:
+        cntlr.error(
+            "NoMatchingEdinetFormat",
+            _("No matching EDINET filing formats could be identified based on form "
+              "type (%(formType)s) and document type (%(documentType)s)."),
+            formType=formType.value if formType is not None else "None",
+            documentType=documentType.value if documentType is not None else "None",
+        )
+        return None
+    if len(filingFormats) > 1:
+        cntlr.error(
+            "MultipleMatchingEdinetFormats",
+            _("Multiple EDINET filing formats (%(formatIndexes)s) matched based on form "
+              "type (%(formType)s) and document type (%(documentType)s)."),
+            formType=formType.value if formType is not None else "None",
+            documentType=documentType.value if documentType is not None else "None",
+        )
+        return None
+    filingFormat, filingFormatIndex = filingFormats[0]
+    cntlr.addToLog("Identified filing format: #{}, {}, {}, {}, {}".format(
+        filingFormatIndex + 1,
+        filingFormat.ordinance.value,
+        filingFormat.documentType.value,
+        filingFormat.formType.value,
+        ', '.join(taxonomy.value for taxonomy in filingFormat.taxonomies)
+    ), messageCode="info")
+    return filingFormat
+
+
+def _invalidManifestError(cntlr: Cntlr, file: str, message: str | None = None) -> None:
+    if message is None:
+        message = _("Please correct the content.")
+    cntlr.error(
+        "EDINET.EC5800E.FATAL_ERROR_INVALID_MANIFEST",
+        _("The manifest file definition is incorrect <file=%(file)s>. %(message)s"),
+        file=file,
+        message=message,
+    )
+
+
+def _parseManifestTocItems(parentElt: _Element, parentQName: QName | None) -> list[ManifestTocItem]:
+    tocItems = []
+    for itemElt in parentElt.iterchildren(tag=Constants.qnEdinetManifestItem.clarkNotation):
+        childTocItems = []
+        for insertElt in itemElt.iterchildren(tag=Constants.qnEdinetManifestInsert.clarkNotation):
+            childParentQName = qname(insertElt.attrib.get("parent"), insertElt.nsmap) if insertElt.attrib.get("parent") else None
+            childTocItems.extend(_parseManifestTocItems(insertElt, childParentQName))
+        tocItems.append(ManifestTocItem(
+            element=itemElt,
+            extrole=itemElt.attrib.get("extrole", ""),
+            childItems=childTocItems,
+            parent=parentQName,
+            itemIn=itemElt.attrib.get("in", ""),
+            ref=itemElt.attrib.get("ref", ""),
+            start=qname(itemElt.attrib.get("start"), itemElt.nsmap) if itemElt.attrib.get("start") else None,
+            end=qname(itemElt.attrib.get("end"), itemElt.nsmap) if itemElt.attrib.get("end") else None,
+        ))
+    return tocItems
+
+
+def _parseManifestDoc(cntlr: Cntlr, xmlRootElement: _Element, path: Path) -> list[ManifestInstance]:
+    instances = []
+    titlesByLang = {}
+    base = path.parent
+    tocElts = list(xmlRootElement.iterchildren(tag=Constants.qnEdinetManifestTocComposition.clarkNotation))
+    assert len(tocElts) == 1, _('There should be exactly one tocComposition element in the manifest.')
+    for titleElt in tocElts[0].iterchildren(tag=Constants.qnEdinetManifestTitle.clarkNotation):
+        lang = titleElt.attrib.get(XbrlConst.qnXmlLang.clarkNotation, "")
+        titlesByLang[lang] = titleElt.text.strip() if titleElt.text else ""
+    tocItems = _parseManifestTocItems(tocElts[0], None)
+    tocItemsByRef = defaultdict(list)
+    for tocItem in tocItems:
+        tocItemsByRef[tocItem.ref].append(tocItem)
+    listElts = list(xmlRootElement.iterchildren(tag=Constants.qnEdinetManifestList.clarkNotation))
+    assert len(listElts) == 1, _('There should be exactly one list element in the manifest.')
+    for instanceElt in listElts[0].iterchildren(tag=Constants.qnEdinetManifestInstance.clarkNotation):
+        instanceId = str(instanceElt.attrib.get("id", ""))
+        instanceType = str(instanceElt.attrib.get("type", ""))
+        preferredFilename = str(instanceElt.attrib.get("preferredFilename", ""))
+        ixbrlFiles = []
+        for ixbrlElt in instanceElt.iterchildren(tag=Constants.qnEdinetManifestIxbrl.clarkNotation):
+            uri = ixbrlElt.text.strip() if ixbrlElt.text is not None else None
+            if uri is not None and len(uri) > 0:
+                ixbrlFiles.append(base / uri)
+
+        reportFolderType = ReportFolderType.parse(base.name)
+        filingFormat = _identifyFilingFormat(cntlr, reportFolderType, preferredFilename)
+
+        instances.append(ManifestInstance(
+            filingFormat=filingFormat,
+            id=instanceId,
+            ixbrlFiles=ixbrlFiles,
+            path=path,
+            preferredFilename=preferredFilename,
+            reportFolderType=reportFolderType,
+            titlesByLang=titlesByLang,
+            tocItems=tocItemsByRef.get(instanceId, []),
+            type=instanceType,
+        ))
+    return instances
+
+
+@lru_cache(1)
+def parseManifests(filesource: FileSource) -> list[ManifestInstance]:
+    assert filesource.cntlr is not None, "FileSource controller must be set before parsing manifests."
+    cntlr = filesource.cntlr
+    instances: list[ManifestInstance] = []
+    if filesource.isArchive:
+        if filesource.isTaxonomyPackage:
+            return instances
+        if filesource.reportPackage is not None:
+            return instances
+        if not isinstance(filesource.fs, zipfile.ZipFile):
+            _invalidManifestError(
+                cntlr,
+                cast(str, filesource.url),
+                _("The EDINET plugin only supports archives in .zip format.")
+            )
+        else:
+            for _archiveFile in (filesource.dir or ()):
+                if not Path(_archiveFile).stem.startswith('manifest'):
+                    continue
+                try:
+                    with filesource.fs.open(_archiveFile) as manifestDoc:
+                        xmlRootElement = etree.fromstring(manifestDoc.read())
+                        instances.extend(_parseManifestDoc(cntlr, xmlRootElement, Path(_archiveFile)))
+                except AssertionError as err:
+                    _invalidManifestError(cntlr, str(_archiveFile), str(err))
+                except Exception as err:
+                    _invalidManifestError(cntlr, str(_archiveFile))
+                    cntlr.addToLog(_("[Exception] Failed to parse manifest \"{0}\": \n{1} \n{2}").format(
+                        str(_archiveFile),
+                        err,
+                        traceback.format_exc()
+                    ))
+    elif (dirpath := Path(str(filesource.url))).is_dir():
+        for file in dirpath.rglob("*"):
+            if not file.is_file():
+                continue
+            if not file.stem.startswith('manifest'):
+                continue
+            try:
+                with open(file, 'rb') as manifestDoc:
+                    xmlRootElement = etree.fromstring(manifestDoc.read())
+                    instances.extend(_parseManifestDoc(cntlr, xmlRootElement, file))
+            except AssertionError as err:
+                _invalidManifestError(cntlr, str(file), str(err))
+            except Exception as err:
+                _invalidManifestError(cntlr, str(file))
+                cntlr.addToLog(_("[Exception] Failed to parse manifest \"{0}\": \n{1} \n{2}").format(
+                    str(file),
+                    err,
+                    traceback.format_exc()
+                ))
+    return sorted(instances, key=lambda i: i.id)