arelle-release 2.37.56__py3-none-any.whl → 2.37.58__py3-none-any.whl

arelle/plugin/validate/EDINET/FilingFormat.py

@@ -0,0 +1,253 @@
+"""
+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):
+    # The below values are based on the "府令" ("Ordinance") column
+    # of Table 2-3-1 in "Framework Design of EDINET Taxonomy" (ESE140301.pdf).
+    DISCLOSURE = '開示府令'
+    SPECIFIED_SECURITIES_DISCLOSURE = '特定有価証券開示府令'
+    OTHER_SHARE_PURCHASE_TENDER_OFFER = '他社株買付府令'
+    OWN_SHARE_PURCHASE_TENDER_OFFER = '自社株買付府令'
+    LARGE_SHAREHOLDING = '大量保有府令'
+    INTERNAL_CONTROL = '内部統制府令'
+
+
+class DocumentType(Enum):
+    # The below values are based on the "書類種別" ("Document Type") column
+    # of Table 2-3-1 in "Framework Design of EDINET Taxonomy" (ESE140301.pdf).
+    ANNUAL_SECURITIES_REPORT = '有価証券報告書'
+    EXTRAORDINARY_REPORT = '臨時報告書'
+    INTERNAL_CONTROL_REPORT = '内部統制報告書'
+    LARGE_SHAREHOLDING_REPORT = '大量保有報告書'
+    OPINION_STATEMENT = '意見表明報告書'
+    REPORT_ON_STATUS_OF_OWN_SHARE_REPURCHASE = '自己株券買付状況報告書'
+    RESPONSE_TO_QUESTIONS_REPORT = '対質問回答報告書'
+    SECURITIES_REGISTRATION_STATEMENT = '有価証券届出書'
+    SEMI_ANNUAL_REPORT = '半期報告書'
+    SHELF_REGISTRATION_STATEMENT = '発行登録書'
+    SHELF_REGISTRATION_SUPPLEMENT = '発行登録追補書類'
+    TENDER_OFFER_REPORT = '公開買付報告書'
+    TENDER_OFFER_STATEMENT = '公開買付届出書'
+    WITHDRAWAL_OF_TENDER_OFFER_STATEMENT = '公開買付撤回届出書'
+
+
+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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_4, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第四号の三様式
+    FilingFormat(Ordinance.DISCLOSURE,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_4_3, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第五号様式
+    FilingFormat(Ordinance.DISCLOSURE,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_5, DEFAULT_DISCLOSURE_TAXONOMIES),
+    # 半期報告書 第五号の二様式
+    FilingFormat(Ordinance.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_8, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 有価証券報告書 第九号様式
+    FilingFormat(Ordinance.DISCLOSURE,  DocumentType.ANNUAL_SECURITIES_REPORT, FormType.FORM_9, FINANCIAL_STATEMENT_TAXONOMIES),
+
+    # 半期報告書 第九号の三様式
+    FilingFormat(Ordinance.DISCLOSURE,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_9_3, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 半期報告書 第十号様式
+    FilingFormat(Ordinance.DISCLOSURE,  DocumentType.SEMI_ANNUAL_REPORT, FormType.FORM_10, FINANCIAL_STATEMENT_TAXONOMIES),
+    # 発行登録書 第十一号様式
+    FilingFormat(Ordinance.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  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.DISCLOSURE,  DocumentType.REPORT_ON_STATUS_OF_OWN_SHARE_REPURCHASE, 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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  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_DISCLOSURE,  DocumentType.REPORT_ON_STATUS_OF_OWN_SHARE_REPURCHASE, FormType.FORM_25_3, frozenset({Taxonomy.STATUS_OF_SPECIFIC_SECURITIES_TREASURY_STOCK_PURCHASES})),
+    # 臨時報告書
+    FilingFormat(Ordinance.SPECIFIED_SECURITIES_DISCLOSURE,  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.OTHER_SHARE_PURCHASE_TENDER_OFFER,  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.OTHER_SHARE_PURCHASE_TENDER_OFFER,  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.OTHER_SHARE_PURCHASE_TENDER_OFFER,  DocumentType.WITHDRAWAL_OF_TENDER_OFFER_STATEMENT, FormType.FORM_5, frozenset({Taxonomy.TENDER_OFFER_WITHDRAWAL_NOTIFICATION})),
+    # 公開買付報告書 第六号様式
+    FilingFormat(Ordinance.OTHER_SHARE_PURCHASE_TENDER_OFFER,  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.OTHER_SHARE_PURCHASE_TENDER_OFFER,  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.OWN_SHARE_PURCHASE_TENDER_OFFER,  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.OWN_SHARE_PURCHASE_TENDER_OFFER,  DocumentType.WITHDRAWAL_OF_TENDER_OFFER_STATEMENT, FormType.FORM_3, frozenset({Taxonomy.TENDER_OFFER})),
+    # 公開買付報告書 第四号様式
+    FilingFormat(Ordinance.OWN_SHARE_PURCHASE_TENDER_OFFER,  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 +1,81 @@
+"""
+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
+
+    @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,
+])

arelle/plugin/validate/EDINET/PluginValidationDataExtension.py

@@ -9,14 +9,13 @@ from decimal import Decimal
 from functools import lru_cache
 from pathlib import Path
 
-from lxml.etree import DTD, XML, _ElementTree, _Comment, _ProcessingInstruction
+from lxml.etree import DTD, XML
 from operator import attrgetter
 from typing import Callable, Hashable, Iterable, cast
 
 import os
 import regex
 
-from arelle import UrlUtil
 from arelle.LinkbaseType import LinkbaseType
 from arelle.ModelDocument import Type as ModelDocumentType, ModelDocument
 from arelle.ModelDtsObject import ModelConcept
@@ -31,8 +30,11 @@ from arelle.XhtmlValidate import htmlEltUriAttrs
 from arelle.XmlValidate import VALID
 from arelle.typing import TypeGetText
 from arelle.utils.PluginData import PluginData
-from .Constants import CORPORATE_FORMS, FormType, xhtmlDtdExtension, PROHIBITED_HTML_TAGS, PROHIBITED_HTML_ATTRIBUTES
+from .Constants import xhtmlDtdExtension, PROHIBITED_HTML_TAGS, PROHIBITED_HTML_ATTRIBUTES
 from .ControllerPluginData import ControllerPluginData
+from .CoverPageRequirements import CoverPageRequirements, COVER_PAGE_ITEM_LOCAL_NAMES
+from .FilingFormat import FilingFormat, FILING_FORMATS
+from .FormType import FormType
 from .ManifestInstance import ManifestInstance
 from .Statement import Statement, STATEMENTS, BalanceSheet, StatementInstance, StatementType
 from .UploadContents import UploadContents
@@ -42,6 +44,20 @@ _: TypeGetText
 
 _DEBIT_QNAME_PATTERN = regex.compile('.*(Liability|Liabilities|Equity)')
 
+STANDARD_TAXONOMY_URL_PREFIXES = frozenset((
+    'http://disclosure.edinet-fsa.go.jp/taxonomy/',
+    'https://disclosure.edinet-fsa.go.jp/taxonomy/',
+    'http://www.xbrl.org/20',
+    'https://www.xbrl.org/20',
+    'http://www.xbrl.org/lrr/',
+    'https://www.xbrl.org/lrr/',
+    'http://xbrl.org/20',
+    'https://xbrl.org/20',
+    'http://www.xbrl.org/dtr/',
+    'https://www.xbrl.org/dtr/',
+    'http://www.w3.org/1999/xlink',
+    'https://www.w3.org/1999/xlink'
+))
 
 @dataclass(frozen=True)
 class UriReference:
@@ -58,35 +74,59 @@ class PluginValidationDataExtension(PluginData):
     consolidatedOrNonConsolidatedAxisQn: QName
     documentTypeDeiQn: QName
     jpcrpEsrFilingDateCoverPageQn: QName
+    jpcrpEsrNamespace: str
     jpcrpFilingDateCoverPageQn: QName
+    jpcrpNamespace: str
+    jpdeiNamespace: str
+    jpigpNamespace: str
+    jppfsNamespace: str
     jpspsFilingDateCoverPageQn: QName
+    jpspsNamespace: str
     nonConsolidatedMemberQn: QName
     ratioOfFemaleDirectorsAndOtherOfficersQn: QName
 
     contextIdPattern: regex.Pattern[str]
+    coverPageItems: tuple[QName, ...]
+    coverPageRequirementsPath: Path
+    coverPageTitleQns: tuple[QName, ...]
 
     _uriReferences: list[UriReference]
 
     def __init__(self, name: str, validateXbrl: ValidateXbrl):
         super().__init__(name)
-        jpcrpEsrNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp-esr/2024-11-01/jpcrp-esr_cor"
+
+        # Namespaces
+        self.jpcrpEsrNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp-esr/2024-11-01/jpcrp-esr_cor"
         self.jpcrpNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp/2024-11-01/jpcrp_cor'
-        jpdeiNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpdei/2013-08-31/jpdei_cor'
-        jpigpNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2024-11-01/jpigp_cor"
-        jppfsNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor"
-        jpspsNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpsps/2024-11-01/jpsps_cor'
-        self.accountingStandardsDeiQn = qname(jpdeiNamespace, 'AccountingStandardsDEI')
-        self.assetsIfrsQn = qname(jpigpNamespace, 'AssetsIFRS')
-        self.consolidatedOrNonConsolidatedAxisQn = qname(jppfsNamespace, 'ConsolidatedOrNonConsolidatedAxis')
-        self.documentTypeDeiQn = qname(jpdeiNamespace, 'DocumentTypeDEI')
+        self.jpdeiNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpdei/2013-08-31/jpdei_cor'
+        self.jpigpNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2024-11-01/jpigp_cor"
+        self.jppfsNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor"
+        self.jpspsNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpsps/2024-11-01/jpsps_cor'
+
+        # QNames
+        self.accountingStandardsDeiQn = qname(self.jpdeiNamespace, 'AccountingStandardsDEI')
+        self.assetsIfrsQn = qname(self.jpigpNamespace, 'AssetsIFRS')
+        self.consolidatedOrNonConsolidatedAxisQn = qname(self.jppfsNamespace, 'ConsolidatedOrNonConsolidatedAxis')
+        self.documentTypeDeiQn = qname(self.jpdeiNamespace, 'DocumentTypeDEI')
         self.issuedSharesTotalNumberOfSharesEtcQn = qname(self.jpcrpNamespace, 'IssuedSharesTotalNumberOfSharesEtcTextBlock')
-        self.jpcrpEsrFilingDateCoverPageQn = qname(jpcrpEsrNamespace, 'FilingDateCoverPage')
+        self.jpcrpEsrFilingDateCoverPageQn = qname(self.jpcrpEsrNamespace, 'FilingDateCoverPage')
         self.jpcrpFilingDateCoverPageQn = qname(self.jpcrpNamespace, 'FilingDateCoverPage')
-        self.jpspsFilingDateCoverPageQn = qname(jpspsNamespace, 'FilingDateCoverPage')
-        self.nonConsolidatedMemberQn = qname(jppfsNamespace, "NonConsolidatedMember")
+        self.jpspsFilingDateCoverPageQn = qname(self.jpspsNamespace, 'FilingDateCoverPage')
+        self.nonConsolidatedMemberQn = qname(self.jppfsNamespace, "NonConsolidatedMember")
         self.ratioOfFemaleDirectorsAndOtherOfficersQn = qname(self.jpcrpNamespace, "RatioOfFemaleDirectorsAndOtherOfficers")
 
         self.contextIdPattern = regex.compile(r'(Prior[1-9]Year|CurrentYear|Prior[1-9]Interim|Interim)(Duration|Instant)')
+        self.coverPageItems = tuple(
+            qname(self.jpdeiNamespace, localName)
+            for localName in COVER_PAGE_ITEM_LOCAL_NAMES
+        )
+        self.coverPageRequirementsPath = Path(__file__).parent / "resources" / "cover-page-requirements.csv"
+        self.coverPageTitleQns = (
+            qname(self.jpspsNamespace, "DocumentTitleAnnualSecuritiesReportCoverPage"),
+            qname(self.jpcrpNamespace, "DocumentTitleCoverPage"),
+            qname(self.jpcrpEsrNamespace, "DocumentTitleCoverPage"),
+            qname(self.jpspsNamespace, "DocumentTitleCoverPage"),
+        )
 
         self._uriReferences = []
         self._initialize(validateXbrl.modelXbrl)
@@ -140,17 +180,39 @@ class PluginValidationDataExtension(PluginData):
 
     @lru_cache(1)
     def isCorporateForm(self, modelXbrl: ModelXbrl) -> bool:
-        documentTypes = self.getDocumentTypes(modelXbrl)
-        if any(documentType == form.value for form in CORPORATE_FORMS for documentType in documentTypes):
-            return True
-        return False
+        formTypes = self.getFormTypes(modelXbrl)
+        return any(
+            formType.isCorporateForm
+            for formType in formTypes
+        )
 
     def isCorporateReport(self, modelXbrl: ModelXbrl) -> bool:
         return self.jpcrpNamespace in modelXbrl.namespaceDocs
 
+    def isExtensionUri(self, uri: str, modelXbrl: ModelXbrl) -> bool:
+        if uri.startswith(modelXbrl.uriDir):
+            return True
+        return not any(uri.startswith(taxonomyUri) for taxonomyUri in STANDARD_TAXONOMY_URL_PREFIXES)
+
+    @lru_cache(1)
     def isStockForm(self, modelXbrl: ModelXbrl) -> bool:
-        documentTypes = self.getDocumentTypes(modelXbrl)
-        return any(documentType == form.value for form in FormType if form.isStockReport for documentType in documentTypes)
+        formTypes = self.getFormTypes(modelXbrl)
+        return any(
+            formType.isStockReport
+            for formType in formTypes
+        )
+
+    @lru_cache(1)
+    def getExtensionConcepts(self, modelXbrl: ModelXbrl) -> list[ModelConcept]:
+        """
+        Returns a list of extension concepts in the DTS.
+        """
+        extensionConcepts = []
+        for concepts in modelXbrl.nameConcepts.values():
+            for concept in concepts:
+                if self.isExtensionUri(concept.qname.namespaceURI, modelXbrl):
+                    extensionConcepts.append(concept)
+        return extensionConcepts
 
     def getBalanceSheets(self, modelXbrl: ModelXbrl, statement: Statement) -> list[BalanceSheet]:
         """
@@ -207,6 +269,10 @@ class PluginValidationDataExtension(PluginData):
             )
         return balanceSheets
 
+    def getCoverPageRequirements(self, modelXbrl: ModelXbrl) -> CoverPageRequirements:
+        controllerPluginData = ControllerPluginData.get(modelXbrl.modelManager.cntlr, self.name)
+        return controllerPluginData.getCoverPageRequirements(self.coverPageRequirementsPath, self.coverPageItems, FILING_FORMATS)
+
     def getProblematicTextBlocks(self, modelXbrl: ModelXbrl) -> list[ModelInlineFact]:
         problematicTextBlocks: list[ModelInlineFact] = []
         dtd = DTD(os.path.join(modelXbrl.modelManager.cntlr.configDir, xhtmlDtdExtension))
@@ -248,15 +314,6 @@ class PluginValidationDataExtension(PluginData):
     def getDeduplicatedFacts(self, modelXbrl: ModelXbrl) -> list[ModelFact]:
         return getDeduplicatedFacts(modelXbrl, DeduplicationType.CONSISTENT_PAIRS)
 
-    @lru_cache(1)
-    def getDocumentTypes(self, modelXbrl: ModelXbrl) -> set[str]:
-        documentFacts = modelXbrl.factsByQname.get(self.documentTypeDeiQn, set())
-        documentTypes = set()
-        for fact in documentFacts:
-            if fact.xValid >= VALID:
-                documentTypes.add(fact.textValue)
-        return documentTypes
-
     def getFactsByContextAndUnit(
             self, modelXbrl: ModelXbrl,
             getContextKey: Callable[[ModelContext], Hashable],
@@ -297,6 +354,80 @@ class PluginValidationDataExtension(PluginData):
             if isinstance(elt, (ModelObject, LinkPrototype))
         ]
 
+    @lru_cache(1)
+    def getFilingFormat(self, modelXbrl: ModelXbrl) ->  FilingFormat | None:
+        # This function attempts to identify the filing format based on form number and title concepts.
+        # The provided form number value directly informs the format.
+        # However, the document title is not necessarily an explicit setting of the format's
+        # document type. In the samples available to us and in a handful of public filings,
+        # it is effective to match the first segment of the title value against document type
+        # values assigned to the various FilingFormats. This may only be by coincidence or convention.
+        # If it doesn't end up being reliable, we may need to find another way to identify the form.
+        # For example, by disclosure system selection or CLI argument.
+        documentTitleFacts = []
+        for qname in self.coverPageTitleQns:
+            for fact in self.iterValidNonNilFacts(modelXbrl, qname):
+                documentTitleFacts.append(fact)
+        formTypes = self.getFormTypes(modelXbrl)
+        filingFormats = []
+        for filingFormatIndex, filingFormat in enumerate(FILING_FORMATS):
+            if filingFormat.formType not in formTypes:
+                continue
+            prefixes = {taxonomy.value for taxonomy in filingFormat.taxonomies}
+            if not any(
+                str(fact.xValue).startswith(filingFormat.documentType.value) and
+                fact.concept.qname.prefix.split('_')[0] in prefixes
+                for fact in documentTitleFacts
+            ):
+                continue
+            filingFormats.append((filingFormat, filingFormatIndex))
+        if len(filingFormats) == 0:
+            modelXbrl.error(
+                "arelle:NoMatchingEdinetFormat",
+                _("No matching EDINET filing formats could be identified based on form "
+                  "type (%(formTypes)s) and title."),
+                formTypes=formTypes,
+                modelObject=documentTitleFacts,
+            )
+            return None
+        if len(filingFormats) > 1:
+            formatIndexes = [str(idx + 1) for _, idx in filingFormats]
+            modelXbrl.error(
+                "arelle:MultipleMatchingEdinetFormats",
+                _("Multiple EDINET filing formats (%(formatIndexes)s) matched based on form "
+                  "type %(formTypes)s and title."),
+                formatIndexes=formatIndexes,
+                formTypes=formTypes,
+                modelObject=documentTitleFacts,
+            )
+            return None
+        filingFormat, filingFormatIndex = filingFormats[0]
+        modelXbrl.modelManager.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
+
+    @lru_cache(1)
+    def getFormTypes(self, modelXbrl: ModelXbrl) -> set[FormType]:
+        """
+        Retrieves form type values from the instance.
+        Note that the underlying concept is labeled "DocumentTypeDEI",
+        but "Document Type" refers to something else in EDINET documentation.
+        In practice, the value of this field is the form number / form type.
+        :param modelXbrl: Instance to get form types from.
+        :return: Set of discovered form types.
+        """
+        formTypes = set()
+        for fact in self.iterValidNonNilFacts(modelXbrl, self.documentTypeDeiQn):
+            formType = FormType.parse(fact.textValue)
+            if formType is not None:
+                formTypes.add(formType)
+        return formTypes
+
     @lru_cache(1)
     def getManifestInstance(self, modelXbrl: ModelXbrl) -> ManifestInstance | None:
         controllerPluginData = ControllerPluginData.get(modelXbrl.modelManager.cntlr, self.name)
@@ -350,10 +481,17 @@ class PluginValidationDataExtension(PluginData):
     def isStandardTaxonomyUrl(self, uri: str, modelXbrl: ModelXbrl) -> bool:
         return modelXbrl.modelManager.disclosureSystem.hrefValidForDisclosureSystem(uri)
 
+    def iterFacts(self, modelXbrl: ModelXbrl, qname: QName) -> Iterable[ModelFact]:
+        yield from modelXbrl.factsByQname.get(qname, set())
+
+    def iterValidFacts(self, modelXbrl: ModelXbrl, qname: QName) -> Iterable[ModelFact]:
+        for fact in self.iterFacts(modelXbrl, qname):
+            if fact.xValid >= VALID:
+                yield fact
+
     def iterValidNonNilFacts(self, modelXbrl: ModelXbrl, qname: QName) -> Iterable[ModelFact]:
-        facts = modelXbrl.factsByQname.get(qname, set())
-        for fact in facts:
-            if fact.xValid >= VALID and not fact.isNil:
+        for fact in self.iterValidFacts(modelXbrl, qname):
+            if not fact.isNil:
                 yield fact
 
     def addUsedFilepath(self, modelXbrl: ModelXbrl, path: Path) -> None: