Class: Luca::Jp::Chihouzei

Inherits:
LucaBook::State
  • Object
show all
Includes:
Common, Util, LucaSupport::View
Defined in:
lib/luca/jp/chihouzei.rb

Instance Method Summary collapse

Methods included from Util

beppyo2_config, config, eltax_config, etax_date, form_rdf, gaikyo_config, gengou, it_part_config, prepaid_tax, refund_tax, render_attr, tokyo23?, uchiwake_account_config, wareki, 中間還付税額, 期首期末残高, 納付税額, 純資産期中増減

Methods included from Common

レポート種別, 一般区分の税額, 一般寄付金の損金算入限度額, 中小企業の軽減税率対象を超える所得, 中小企業の軽減税率対象所得, 中小企業の軽減税額, 中間還付税額, 事業所数による分割課税標準, 事業税の分割課税標準, 別表四所得調整, 地方法人税額, 地方消費税中間納付額, 地方税資本金等の額, 均等割, 寄付金の損金不算入額, 当期控除計, 当期繰越損失, 従業員数による分割課税標準, 所得400万以下, 所得800万以下, 所得800万超, 所得割400万以下, 所得割800万以下, 所得割800万超, 所得割税率400万以下, 所得割税率800万以下, 所得割税率800万超, 所得金額, 期末資本金, 期首繰越損失, 未納事業税期中増減, 法人税割, 法人税割税率, 消費税中間納付額, 消費税課税売上高, 特別法人事業税, 税額計算, 納付税額, 翌期繰越損失, 資本金等の額, 軽減税率不適用法人

Instance Method Details

#export_json(report_cfg, ext_config: nil) ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 112

def export_json(report_cfg, ext_config: nil)
  records = kani(report_cfg, export: true, ext_config: ext_config)
  label = @report_category == 'city' ? '市町村住民税' : '都道府県住民税'
  {}.tap do |item|
    item['date'] = @end_date
    item['debit'] = []
    item['credit'] = []
    unless @report_category == 'city'
      records[:jigyouzei].each do |k, dat|
        if dat[:chukan] > 0
          item['credit'] << { 'label' => karibarai_label(k, @report_category), 'amount' => dat[:chukan] }
        end
        if dat[:chukan] > dat[:zeigaku]
          item['debit'] << { 'label' => '未収地方事業税', 'amount' => dat[:chukan] - dat[:zeigaku] }
        else
          item['credit'] << { 'label' => '未払地方事業税', 'amount' => dat[:zeigaku] - dat[:chukan] }
        end
        item['debit'] << { 'label' => '地方事業税', 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
      end
    end
    records[:juminzei].each do |k, dat|
      if dat[:chukan] > 0
        item['credit'] << { 'label' => karibarai_label(k, @report_category), 'amount' => dat[:chukan] }
      end
      if dat[:chukan] > dat[:zeigaku]
        item['debit'] << { 'label' => "未収#{label}", 'amount' => dat[:chukan] - dat[:zeigaku] }
      else
        item['credit'] << { 'label' => "未払#{label}", 'amount' => dat[:zeigaku] - dat[:chukan] }
      end
      item['debit'] << { 'label' => label, 'amount' => dat[:zeigaku] } if dat[:zeigaku] > 0
    end
    item['x-customer'] = records[:customer] unless records[:customer].nil?
    item['x-editor'] = 'LucaJp'
  end
end

#kani(report_cfg, export: false, ext_config: nil) ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 20

def kani(report_cfg, export: false, ext_config: nil)
  set_pl(4)
  set_bs(4)
  @issue_date = Date.today
  @software = 'LucaJp'
  @jimusho_name = report_cfg['jimusho_name']
  @report_category = report_cfg['type']
  @employee = report_cfg['employee'] || 1
  @office_count = report_cfg['office_count'] || 1
  # 自治体ごとの税率カスタマイズ
  @houjinzeiwari_rate = report_cfg['houjinzeiwari']
  @shotoku399 = report_cfg['shotoku399']
  @shotoku401 = report_cfg['shotoku401']
  @shotoku801 = report_cfg['shotoku801']

  別表四所得調整(ext_config)
  @税額 = 税額計算
  jichitai = @report_category == 'city' ? :shimin : :kenmin
  @均等割 = report_cfg['kintouwari'] || @税額.dig(jichitai, :kintou)
  @確定法人税割 = @税額.dig(jichitai, :houjinzei)
  @地方特別法人事業税中間納付 = prepaid_tax('1854', @jimusho_name)
  @所得割中間納付 = prepaid_tax('1855', @jimusho_name)
  @法人税割中間納付 = prepaid_tax(
    @report_category == 'city' ? '185D' : '1859',
    @jimusho_name
  )
  @均等割中間納付 = prepaid_tax(
    @report_category == 'city' ? '185E' : '185A',
    @jimusho_name
  )
  @所得割 = @税額.dig(:kenmin, :shotoku)
  if export
    {
      customer: @jimusho_name,
      juminzei: {
        kinto: {
          zeigaku: @均等割,
          chukan: @均等割中間納付
        },
        houjinzei: {
          zeigaku: @確定法人税割,
          chukan: @法人税割中間納付
        }
      }
    }.tap do |record|
      if @report_category != 'city'
        record[:jigyouzei] = {
          shotoku: {
            zeigaku: @所得割,
            chukan: @所得割中間納付
          },
          tokubetsu: {
            zeigaku: @税額.dig(:kenmin, :tokubetsu),
            chukan: @地方特別法人事業税中間納付
          },
        }
      end
    end
  else
    @company = CGI.escapeHTML(config.dig('company', 'name'))
    @form_vers = proc_version
    @jichitai_code = report_cfg['jichitai_code']
    @jimusho_code = report_cfg['jimusho_code']
    @kanri_bango = report_cfg['x_houjin_bango']
    @app_version = report_cfg['app_version']
    @address = report_cfg['address'] || it_part_config('nozeisha_adr')
    @jigyosho_name = report_cfg['name'] || '本店'
    @procedure_code = 'R0102100'
    @procedure_name = '法人都道府県民税・事業税・特別法人事業税又は地方法人特別税　確定申告'
    @form_sec = case @report_category
                when 'prefecture'
                  ["R0102AA#{@form_vers['R0102AA']}", 別表九フォーム]
                    .compact.map{ |c| form_attr(c) }.join('')
                when '23ku'
                  ["R0102AA#{@form_vers['R0102AA']}", "R0102AG#{@form_vers['R0102AG']}", 別表九フォーム]
                    .compact.map{ |c| form_attr(c) }.join('')
                when 'city'
                  ["R0504AA180"].compact.map{ |c| form_attr(c) }.join('')
                end
    @user_inf = render_erb(search_template('eltax-userinf.xml.erb'))
    @form_data = case @report_category
                 when 'prefecture'
                   [第六号, 別表九].compact.join("\n")
                 when '23ku'
                   [第六号, 別表四三, 別表九].compact.join("\n")
                 when 'city'
                   [第二十号].compact.join("\n")
                 end
    render_erb(search_template('eltax.xml.erb'))
  end
end

#別表九 ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 170

def 別表九
  return nil if @繰越損失管理.records.length == 0

  render_erb(search_template('el-no6-9.xml.erb'))
end

#別表九フォーム ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 164

def 別表九フォーム
  return nil if @繰越損失管理.records.length == 0

  "R0102AM#{@form_vers['R0102AM']}"
end

#別表四三 ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 154

def 別表四三
  @office_23ku = config.dig('jp', 'eltax', 'office_23ku')
  render_erb(search_template('el-no6-43.xml.erb'))
end

#第二十号 ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 159

def 第二十号
  @資本金準備金 = readable(['911', '9131'].map { |cd| @bs_data.dig(cd) }.compact.sum)
  render_erb(search_template('el-no20.xml.erb'))
end

#第六号 ⇒ Object 



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# File 'lib/luca/jp/chihouzei.rb', line 148

def 第六号
  @資本金準備金 = readable(['911', '9131'].map { |cd| @bs_data.dig(cd) }.compact.sum)
  STDERR.puts "第六号様式： 「決算確定の日」などの追記が必要。「国外関連者」の確認が必要"
  render_erb(search_template('el-no6.xml.erb'))
end