arelle-release 2.37.61__py3-none-any.whl → 2.37.62__py3-none-any.whl

arelle/plugin/validate/EDINET/rules/gfm.py

@@ -9,7 +9,8 @@ from typing import Any, cast, Iterable
 
 import regex
 
-from arelle import XbrlConst, XmlUtil
+from arelle import ModelDocument, XbrlConst, XmlUtil
+from arelle.HtmlUtil import attrValue
 from arelle.LinkbaseType import LinkbaseType
 from arelle.ModelDtsObject import ModelConcept
 from arelle.ModelInstanceObject import ModelFact, ModelInlineFootnote
@@ -27,8 +28,7 @@ from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.Units import getDuplicateUnitGroups
 from arelle.utils.validate.Decorator import validation
 from arelle.utils.validate.Validation import Validation
-from arelle.utils.validate.ValidationUtil import etreeIterWithDepth
-from ..Constants import NUMERIC_LABEL_ROLES, domainItemTypeQname
+from ..Constants import JAPAN_LANGUAGE_CODES, NUMERIC_LABEL_ROLES, domainItemTypeQname
 from ..DisclosureSystems import (DISCLOSURE_SYSTEM_EDINET)
 from ..PluginValidationDataExtension import PluginValidationDataExtension
 
@@ -36,6 +36,7 @@ from ..PluginValidationDataExtension import PluginValidationDataExtension
 _: TypeGetText
 
 DISALLOWED_LABEL_WHITE_SPACE_CHARACTERS = regex.compile(r'\s{2,}')
+XBRLI_IDENTIFIER_PATTERN = regex.compile(r"^[A-Z]\d{5}-\d{3}$")
 GFM_CONTEXT_DATE_PATTERN = regex.compile(r"^[12][0-9]{3}-[01][0-9]-[0-3][0-9]$")
 GFM_RECOMMENDED_NAMESPACE_PREFIXES = {
     XbrlConst.xbrli: ("xbrli",),
@@ -85,9 +86,14 @@ def rule_gfm_1_1_3(
         for elt in rootElt.iterdescendants(XbrlConst.qnLinkLinkbase.clarkNotation):
             uri = elt.attrib.get(XbrlConst.qnXsiSchemaLocation.clarkNotation)
             values.append((modelDocument, elt, uri))
+        for elt in rootElt.iterdescendants(XbrlConst.qnLinkLinkbaseRef.clarkNotation):
+            uri = elt.attrib.get(XbrlConst.qnXlinkHref.clarkNotation)
+            values.append((modelDocument, elt, uri))
     for modelDocument, elt, uri in values:
         if uri is None:
             continue
+        if uri in val.modelXbrl.urlUnloadableDocs:
+            continue  # Already blocked, error fired.
         if not isHttpUrl(uri):
             if '/' not in uri:
                 continue  # Valid relative path
@@ -111,6 +117,33 @@ def rule_gfm_1_1_3(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_1_6(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.1.6] Filing must have one or more submitter specific(extension) taxonomies
+    """
+    if not hasattr(val, 'hasExtensionSchema'):
+        val.hasExtensionSchema = False
+    for modelDocument in val.modelXbrl.urlDocs.values():
+        if pluginData.isExtensionUri(modelDocument.uri, val.modelXbrl) and modelDocument.type == ModelDocument.Type.SCHEMA:
+            val.hasExtensionSchema = True
+            break
+    if not val.hasExtensionSchema:
+        yield Validation.warning(
+            codes='EDINET.EC5700W.GFM.1.1.6',
+            msg=_("Filing is missing an extension taxonomy."),
+            modelObject=val.modelXbrl,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -129,7 +162,7 @@ def rule_gfm_1_1_7(
     """
     baseElements = []
     for rootElt in val.modelXbrl.ixdsHtmlElements:
-            for uncast_elt, depth in etreeIterWithDepth(rootElt):
+            for uncast_elt in rootElt.iter():
                 elt = cast(Any, uncast_elt)
                 if elt.get(xmlBaseIdentifier) is not None:
                     baseElements.append(elt)
@@ -143,6 +176,54 @@ def rule_gfm_1_1_7(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.2.1] The scheme of the entity identifier must be http://disclosure.edinet-fsa.go.jp
+    """
+    entityIdentifierValues = val.modelXbrl.entityIdentifiersInDocument()
+    for entityId in entityIdentifierValues:
+        if entityId[0] != 'http://disclosure.edinet-fsa.go.jp':
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.2.1',
+                msg=_("The scheme of the entity identifier is: '%(scheme)s' but it must be 'http://disclosure.edinet-fsa.go.jp'."),
+                scheme=entityId[0],
+                modelObject=entityId,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.2.2] The entity identifier element must match the following: X00000-000
+    """
+    entityIdentifierValues = val.modelXbrl.entityIdentifiersInDocument()
+    for entityId in entityIdentifierValues:
+        if not XBRLI_IDENTIFIER_PATTERN.match(entityId[1]):
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.2.2',
+                msg=_("The entity identifier element: '%(element)s' is incorrect. It must take the form of 'X00000-000'."),
+                element=entityId[1],
+                modelObject=entityId,
+            )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -676,6 +757,167 @@ def rule_gfm_1_3_8(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_10(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.10] Remove the duplicate link:roleType element.
+    """
+    for modelRoleTypes in val.modelXbrl.roleTypes.values():
+        if modelRoleTypes and len(modelRoleTypes) > 1:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.3.10',
+                msg=_("Remove the duplicate link:roleType element. Duplicate roleURI: %(roleURI)s"),
+                roleURI=modelRoleTypes[0].roleURI,
+                modelObject=modelRoleTypes
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_11(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.11] The usedOn attribute of the extended link role should be set to include all of link:presentationLink, link:calculationLink, and link:definitionLink.
+    """
+    requiredUsedOns = {XbrlConst.qnLinkPresentationLink,
+                       XbrlConst.qnLinkCalculationLink,
+                       XbrlConst.qnLinkDefinitionLink}
+    for modelRoleTypes in val.modelXbrl.roleTypes.values():
+        if len(modelRoleTypes) > 0:
+            modelRoleType = modelRoleTypes[0]
+            usedOns = modelRoleType.usedOns
+            if not usedOns.isdisjoint(requiredUsedOns) and len(requiredUsedOns - usedOns) > 0:
+                yield Validation.warning(
+                    codes='EDINET.EC5700W.GFM.1.3.11',
+                    msg=_("The usedOn attribute of the extended link role should be set to include all of link:presentationLink, link:calculationLink, and link:definitionLink. "
+                          "Extended link role roleURI: %(roleURI)s is missing %(usedOn)s."),
+                    roleURI=modelRoleType.roleURI,
+                    modelObject=modelRoleType
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_13(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.13]  Remove any leading or trailing XML whitespace and newline
+    characters from the "link:definition" of your extended link role.
+    """
+    for modelRoleTypes in val.modelXbrl.roleTypes.values():
+        if len(modelRoleTypes) > 0:
+            modelRoleType = modelRoleTypes[0]
+            if (
+                    modelRoleType.definition and modelRoleType.definitionNotStripped
+                    and modelRoleType.definition != modelRoleType.definitionNotStripped
+            ):
+                yield Validation.warning(
+                    codes='EDINET.EC5700W.GFM.1.3.13',
+                    msg=_("Remove any leading or trailing XML whitespace and newline characters from "
+                          "the `link:definition` of your extended link role. Definition: %(definition)s"),
+                    definition=modelRoleTypes[0].definitionNotStripped,
+                    modelObject=modelRoleTypes[0]
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_16(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.16] Remove the duplicate link:arcroleType element.
+    """
+    for modelArcRoleTypes in val.modelXbrl.arcroleTypes.values():
+        if len(modelArcRoleTypes) > 1:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.3.16',
+                msg=_("Remove the duplicate link:arcroleType element. Duplicate arcroleURI: %(arcroleURI)s"),
+                arcroleURI=modelArcRoleTypes[0].arcroleURI,
+                modelObject=modelArcRoleTypes
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_17(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.17] Add a link:definition to the link:arcroleType element.
+    """
+    for modelArcRoleTypes in val.modelXbrl.arcroleTypes.values():
+        modelArcRoleType = modelArcRoleTypes[0]
+        if not modelArcRoleType.definition:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.3.17',
+                msg=_("Add a link:definition to the link:arcroleType element. ArcroleURI: %(arcroleURI)s"),
+                arcroleURI=modelArcRoleType.arcroleURI,
+                modelObject=modelArcRoleType
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_3_18(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.3.18] The submitter's taxonomy contains an element whose name matches an element in the EDINET taxonomy.
+    Modify the element name so that it does not match the EDINET taxonomy, or use the element in the EDINET taxonomy and delete the
+    element added in the submitter's taxonomy.
+    """
+    for extensionConcept in pluginData.getExtensionConcepts(val.modelXbrl):
+        name = extensionConcept.get("name")
+        if name is not None:
+            concepts = val.modelXbrl.nameConcepts.get(name, [])
+            for concept in concepts:
+                if not pluginData.isExtensionUri(concept.document.uri, val.modelXbrl):
+                    yield Validation.warning(
+                        codes='EDINET.EC5700W.GFM.1.3.18',
+                        msg=_("Your extension taxonomy contains an element, %(concept)s, which has the same name as an element "
+                              "in the base taxonomy, %(standardConcept)s.  Please ensure that this extension is appropriate and "
+                              "if so, please change the extension concept."),
+                        concept=name,
+                        standardConcept=concept
+                    )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -976,6 +1218,160 @@ def rule_gfm_1_3_31(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_5_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.5.1] An element used in a fact or xbrldi:explicitMember in an instance must have a Japanese
+                                language standard label in the DTS of that instance.
+    """
+    usedConcepts = pluginData.getUsedConcepts(val.modelXbrl)
+    labelRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if labelRelationshipSet is None:
+        return
+    for concept in usedConcepts:
+        labelRels = labelRelationshipSet.fromModelObject(concept)
+        labelExists = False
+        for rel in labelRels:
+            label = rel.toModelObject
+            if (label is not None and
+                    label.role == XbrlConst.standardLabel and
+                    label.xmlLang in JAPAN_LANGUAGE_CODES):
+                labelExists = True
+                break
+        if not labelExists:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.5.1',
+                msg=_("The used concept of '%(concept)s' is missing a standard label in Japanese"),
+                concept=concept.qname.localName,
+                modelObject=concept
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_5_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.5.2] An element used in a fact or xbrldi:explicitMember in an instance must have at most one
+                                label for any combination of the xlink:role attribute and the xml:lang attribute in the
+                                DTS of that instance.
+    """
+    usedConcepts = pluginData.getUsedConcepts(val.modelXbrl)
+    labelRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if labelRelationshipSet is None:
+        return
+    for concept in usedConcepts:
+        labelRels = labelRelationshipSet.fromModelObject(concept)
+        labelsByRoleAndLang = defaultdict(list)
+        for rel in labelRels:
+            label = rel.toModelObject
+            if label is None:
+                continue
+            labelsByRoleAndLang[(label.role, label.xmlLang)].append(label)
+        warningLabels = []
+        for key, labels in labelsByRoleAndLang.items():
+            if len(labels) > 1:
+                warningLabels.append(key)
+        if len(warningLabels) > 0:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.5.2',
+                msg=_("The used concept of '%(concept)s' has more than one label for the given role/lang pairs: %(pairs)s."),
+                concept=concept.qname.localName,
+                pairs=warningLabels,
+                modelObject=concept
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_5_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.5.3] If an element used in an instance is assigned a label in the DTS whose xml:lang
+                                attribute does not reflect the default language, then the DTS must also contain a
+                                link:label for the same element and all other attributes with an xml:lang attribute
+                                reflecting the default language.
+    """
+    usedConcepts = pluginData.getUsedConcepts(val.modelXbrl)
+    labelRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if labelRelationshipSet is None:
+        return
+    for concept in usedConcepts:
+        labelRels = labelRelationshipSet.fromModelObject(concept)
+        labelsByRole = defaultdict(list)
+        for rel in labelRels:
+            label = rel.toModelObject
+            if label is None:
+                continue
+            labelsByRole[label.role].append(label)
+        warningRoles = []
+        for role, labels in labelsByRole.items():
+            if len([label for label in labels if label.xmlLang in JAPAN_LANGUAGE_CODES]) == 0:
+                warningRoles.append(role)
+        if len(warningRoles) > 0:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.5.3',
+                msg=_("The used concept of '%(concept)s' is missing a label in Japanese in the following roles: %(roles)s."),
+                concept=concept.qname.localName,
+                roles=warningRoles,
+                modelObject=concept
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_5_5(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.5.5] A label linkbase must not have a documentation label for an element defined in a
+                                standard taxonomy.
+    """
+    labelRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if labelRelationshipSet is None:
+        return
+    for concept in val.modelXbrl.qnameConcepts.values():
+        if concept.namespaceURI is not None and not pluginData.isStandardTaxonomyUrl(concept.namespaceURI, val.modelXbrl):
+            continue
+        labelRels = labelRelationshipSet.fromModelObject(concept)
+        for rel in labelRels:
+            label = rel.toModelObject
+            if (label is not None and
+                    not pluginData.isStandardTaxonomyUrl(label.modelDocument.uri, val.modelXbrl) and
+                    label.role == XbrlConst.documentationLabel):
+                yield Validation.warning(
+                    codes='EDINET.EC5700W.GFM.1.5.5',
+                    msg=_("The standard concept of '%(concept)s' must not have a documentation label defined."),
+                    concept=concept.qname.localName,
+                    modelObject=label
+                )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -1293,6 +1689,53 @@ def rule_gfm_1_7_3(
             )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_7_5(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.7.5] The source and target of a calculation relationship must appear in either:
+                                1) a presentation relationship within each other
+                                2) two presentation relationships with any other elements that also share the same ELR.
+    """
+    calculationRelationshipSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.CALCULATION.getArcroles()))
+    if calculationRelationshipSet is None:
+        return
+    for rel in calculationRelationshipSet.modelRelationships:
+        conceptsMissingRels = []
+        concepts = []
+        for concept in [rel.fromModelObject, rel.toModelObject]:
+            if concept is not None:
+                conceptFacts = val.modelXbrl.factsByQname.get(concept.qname, set())
+                if len([fact for fact in conceptFacts if fact.xValid >= VALID and not fact.isNil]) > 0:
+                    concepts.append(concept)
+        if len(concepts) > 0:
+            presentationRelationshipSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.PRESENTATION.getArcroles()), rel.linkrole)
+            if presentationRelationshipSet is None:
+                conceptsMissingRels.extend(concepts)
+            else:
+                for concept in concepts:
+                    if (len(presentationRelationshipSet.fromModelObject(concept)) == 0 and
+                            len(presentationRelationshipSet.toModelObject(concept)) == 0):
+                        conceptsMissingRels.append(concept)
+            if len(conceptsMissingRels) > 0:
+                yield Validation.warning(
+                    codes='EDINET.EC5700W.GFM.1.7.5',
+                    msg=_("The concepts participating in a calculation relationship must also participate in a presentation "
+                          "relationship within the same extended link role. The concept(s) of '%(concepts)s' "
+                          "do not appear in a presentation relationship within the extended link role of '%(elr)s'."),
+                    concepts=' and '.join([concept.qname.localName for concept in conceptsMissingRels]),
+                    elr=rel.linkrole,
+                    modelObject=rel
+                )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -1383,6 +1826,35 @@ def rule_gfm_1_8_3(
             )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_8_5(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.8.5] Each ELR can have at most one effective arc with the role of http://xbrl.org/int/dim/arcrole/all.
+    """
+    dimensionAllRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.all)
+    if dimensionAllRelationshipSet is None:
+        return
+    relsByLinkrole = defaultdict(list)
+    for rel in dimensionAllRelationshipSet.modelRelationships:
+        relsByLinkrole[rel.linkrole].append(rel)
+    for linkrole, rels in relsByLinkrole.items():
+        if len(rels) > 1:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.8.5',
+                msg=_("The extended link role of '%(elr)s' has more than one effective arc with the role of 'http://xbrl.org/int/dim/arcrole/all'"),
+                elr=linkrole,
+                modelObject=rels
+            )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -1463,7 +1935,7 @@ def rule_gfm_1_9_1(
             continue
         if modelConcept.qname is None or modelConcept.qname.namespaceURI is None:
             continue
-        if pluginData.isExtensionUri(modelConcept.qname.namespaceURI, val.modelXbrl):
+        if pluginData.isExtensionUri(modelConcept.document.uri, val.modelXbrl):
             yield Validation.warning(
                 codes='EDINET.EC5700W.GFM.1.9.1',
                 msg=_("References should not be defined for extension concepts: %(conceptName)s"),
@@ -1472,6 +1944,144 @@ def rule_gfm_1_9_1(
             )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_10_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.10.3] The Inline XBRL document must contain all necessary namespace declarations including
+    those for QName values of attributes. These namespace declarations must be on the root html element.
+    """
+    for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
+        for elt in ixdsHtmlRootElt.iterdescendants():
+            if not isinstance(elt, ModelObject):
+                continue
+            parent = elt.getparent()
+            if parent is None or elt.nsmap == parent.nsmap:
+                continue
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.10.3',
+                msg=_('The Inline XBRL document must contain all necessary namespace declarations on the root html '
+                      'element. Found namespace declaration on descendant element %(elementName)s.'),
+                elementName=elt.tag,
+                modelObject=elt
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_charsets(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC1010E: The charset specification in the content attribute of the HTML <meta> tag must be UTF-8.
+    EDINET.EC5700W: [GFM 1.10.4] The document encoding must be set in both the XML document declaration and the HTML
+    meta element for content type.
+    """
+    for modelDocument in val.modelXbrl.urlDocs.values():
+        if modelDocument.type != ModelDocument.Type.INLINEXBRL:
+            continue
+
+        if pluginData.isStandardTaxonomyUrl(modelDocument.uri, val.modelXbrl):
+            continue
+
+        xmlDeclaredEncoding = None
+        try:
+            with val.modelXbrl.fileSource.file(modelDocument.filepath)[0] as f:
+                fileContent = cast(str, f.read(512))
+            match = XmlUtil.xmlEncodingPattern.match(fileContent)
+            if match:
+                xmlDeclaredEncoding = match.group(1)
+        except Exception:
+            pass
+
+        if xmlDeclaredEncoding is None:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.10.4',
+                msg=_("The document encoding must be declared in an XML document declaration"),
+                modelObject=modelDocument
+            )
+
+        metaCharsetDeclared = False
+        for metaElt in modelDocument.xmlRootElement.iterdescendants(tag=XbrlConst.qnXhtmlMeta.clarkNotation):
+            metaCharset = None
+            httpEquiv = metaElt.get("http-equiv", "").lower()
+            if httpEquiv == "content-type":
+                content = metaElt.get("content")
+                if content:
+                    metaCharset = attrValue(content)
+            if metaCharset is not None:
+                metaCharsetDeclared = True
+                if xmlDeclaredEncoding is not None and metaCharset.lower() != xmlDeclaredEncoding.lower():
+                    yield Validation.warning(
+                        codes='EDINET.EC5700W.GFM.1.10.4',
+                        msg=_("The XML declaration encoding '%(xmlEncoding)s' does not match the HTML meta charset '%(metaCharset)s'"),
+                        xmlEncoding=xmlDeclaredEncoding,
+                        metaCharset=metaCharset,
+                        modelObject=metaElt
+                    )
+                if metaCharset.lower() != 'utf-8':
+                    yield Validation.error(
+                        codes='EDINET.EC1010E',
+                        msg=_("The charset specification in the content attribute of the HTML <meta> tag is not UTF-8. "
+                            "File name: '%(path)s'. "
+                            "Please set the character code of the file to UTF-8."),
+                        path=modelDocument.uri,
+                        modelObject=metaElt,
+                    )
+
+        if not metaCharsetDeclared:
+            yield Validation.warning(
+                codes='EDINET.EC5700W.GFM.1.10.4',
+                msg=_("The document encoding must be declared in an HTML meta element charset"),
+                modelObject=modelDocument
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_10_12(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.10.12] In all inline XBRL files, multiple target attribute values ​​are not allowed.
+    Correct the target attribute value. (A warning will be issued if the target attribute is not specified and is
+    specified at the same time.)
+    """
+    targets: set[str | None] = set()
+    for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
+        targetEltTags = [qname.clarkNotation for qname in XbrlConst.ixbrlAllTargetElements]
+        for elt in ixdsHtmlRootElt.iter(targetEltTags):
+            targets.add(elt.get("target"))
+    if len(targets) > 1:
+        if None in targets:
+            msg = _("Inline document set may not use multiple target documents. Found targets: default, %(targets)s")
+        else:
+            msg = _("Inline document set may not use multiple target documents. Found targets: %(targets)s")
+        yield Validation.warning(
+            codes='EDINET.EC5700W.GFM.1.10.12',
+            msg=msg,
+            targets=",".join(target for target in targets if target is not None),
+            modelObject=val.modelXbrl,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -1501,3 +2111,69 @@ def rule_gfm_1_10_14(
                 msg=_("A non-empty footnote is not referenced by an element"),
                 modelObject=footnote
             )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_2_5_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 2.5.1] A presentation linkbase of a standard taxonomy should not be included in the DTS of an instance.
+    """
+    for elt in pluginData.getStandardTaxonomyExtensionLinks(LinkbaseType.PRESENTATION, val.modelXbrl):
+        yield Validation.warning(
+            codes='EDINET.EC5700W.GFM.2.5.1',
+            msg=_("A presentation linkbase from the standard taxonomy file of '%(uri)s' is not allowed."),
+            uri=elt.attr(XbrlConst.qnXlinkHref.clarkNotation),
+            modelObject=elt
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_2_6_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 2.6.1] A calculation linkbase of a standard taxonomy should not be included in the DTS of an instance.
+    """
+    for elt in pluginData.getStandardTaxonomyExtensionLinks(LinkbaseType.CALCULATION, val.modelXbrl):
+        yield Validation.warning(
+            codes='EDINET.EC5700W.GFM.2.6.1',
+            msg=_("A calculation linkbase from the standard taxonomy file of '%(uri)s' is not allowed."),
+            uri=elt.attr(XbrlConst.qnXlinkHref.clarkNotation),
+            modelObject=elt
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_2_8_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 2.8.1] A reference linkbase of a standard taxonomy should not be included in the DTS of an instance.
+    """
+    for elt in pluginData.getStandardTaxonomyExtensionLinks(LinkbaseType.REFERENCE, val.modelXbrl):
+        yield Validation.warning(
+            codes='EDINET.EC5700W.GFM.2.8.1',
+            msg=_("A reference linkbase from the standard taxonomy file of '%(uri)s' is not allowed."),
+            uri=elt.attr(XbrlConst.qnXlinkHref.clarkNotation),
+            modelObject=elt
+        )