Class: LucaSalary::Jp

Inherits:
Base
  • Object
show all
Defined in:
lib/luca_salary/jp.rb

Class Method Summary collapse

Instance Method Summary collapse

Constructor Details

#initialize(dir_path, config = nil, date = nil) ⇒ Jp

Returns a new instance of Jp.



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# File 'lib/luca_salary/jp.rb', line 8

def initialize(dir_path, config = nil, date = nil)
  @pjdir = dir_path
  @date = date
  @insurance = InsuranceJP.new(@pjdir, config.dig('jp', 'area'), date)
end

Class Method Details

.country_path ⇒ Object

need for local dictionary loading



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# File 'lib/luca_salary/jp.rb', line 15

def self.country_path
  __dir__
end

.year_total(profile, payment, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 36

def self.year_total(profile, payment, date)
  raise '年末調整の対象となりません' if payment['1'] == 0

  payment.tap do |p|
    p['911'] = JpNationalTax::IncomeTax.basic_deduction(p['1'], date)
    p['916'] = 配偶者控除の金額(p['1'], profile['spouse'], date)
    p['917'] = 配偶者特別控除の金額(p['1'], profile['spouse'], date)
    p['918'] = 扶養控除の金額(profile['family'], date)
    p['912'] = ['201', '202', '204', '205'].map{ |cd| p[cd] }.compact.sum
    p['901'] = JpNationalTax::IncomeTax.year_salary_taxable(p['1'], date)
    p['941'] = p['901'] - ['911', '912', '916', '917', '918'].map{ |cd| p[cd] }.compact.sum
    p['961'] = JpNationalTax::IncomeTax.year_tax(p['941'], date)
    diff = p['961'] - p['203']
    if diff.positive?
      p['3A1'] = diff
      p['4A1'] = BigDecimal('0')
    else
      p['4A1'] = diff * -1
      p['3A1'] = BigDecimal('0')
    end
    p.delete '3'
    p.delete '4'
    p['3'] = sum_code(p, '3')
    p['4'] = sum_code(p, '4')
  end
end

.各家族の扶養控除の額(person, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 133

def self.各家族の扶養控除の額(person, date)
  birth_date = person['birth_date']
  return 0 if birth_date.nil?

  if birth_date > date.prev_year(16)
    0
  elsif birth_date <= date.prev_year(70)
    person['live_with'] ? 580_000 : 480_000 # 老人扶養親族
  elsif birth_date <= date.prev_year(19) and birth_date > date.prev_year(23)
    630_000 # 特定扶養親族
  else
    380_000
  end
end

.扶養控除の金額(family, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 127

def self.扶養控除の金額(family, date)
  return if family.nil?

  family.map { |person| 各家族の扶養控除の額(person, date) }.sum
end

.扶養控除対象者の数(family, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 148

def self.扶養控除対象者の数(family, date)
  family.map { |person| 各家族の扶養控除の額(person, date) > 0 ? 1 : 0 }.sum
end

.配偶者控除の金額(income, spouse, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 63

def self.配偶者控除の金額(income, spouse, date)
  puts spouse
  return nil if spouse.nil?

  puts spouse
  spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
  return 0 if spouse_salary > 480_000

  salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
  birth_date = spouse['birth_date'] || date
  if salary <= 9_000_000
    birth_date <= date.prev_year(70) ? 480_000 : 380_000
  elsif salary <= 9_500_000
    birth_date <= date.prev_year(70) ? 320_000 : 260_000
  elsif salary <= 10_000_000
    birth_date <= date.prev_year(70) ? 160_000 : 130_000
  else
    0
  end
end

.配偶者特別控除の金額(income, spouse, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 84

def self.配偶者特別控除の金額(income, spouse, date)
  return nil if spouse.nil?

  salary = JpNationalTax::IncomeTax.year_salary_taxable(income || 0, date)
  return 0 if salary > 10_000_000

  spouse_salary = JpNationalTax::IncomeTax.year_salary_taxable(spouse['income'][date.year.to_s] || 0, date)
  return 0 if spouse_salary <= 480_000
  return 0 if spouse_salary > 1_330_000

  if salary <= 9_000_000
    return 380_000 if spouse_salary <= 950_000
    return 360_000 if spouse_salary <= 1_000_000
    return 310_000 if spouse_salary <= 1_050_000
    return 260_000 if spouse_salary <= 1_100_000
    return 210_000 if spouse_salary <= 1_150_000
    return 160_000 if spouse_salary <= 1_200_000
    return 110_000 if spouse_salary <= 1_250_000
    return 60_000 if spouse_salary <= 1_300_000
    return 30_000
  elsif salary <= 9_500_000
    return 260_000 if spouse_salary <= 950_000
    return 240_000 if spouse_salary <= 1_000_000
    return 210_000 if spouse_salary <= 1_050_000
    return 180_000 if spouse_salary <= 1_100_000
    return 140_000 if spouse_salary <= 1_150_000
    return 110_000 if spouse_salary <= 1_200_000
    return 80_000 if spouse_salary <= 1_250_000
    return 40_000 if spouse_salary <= 1_300_000
    return 20_000
  else
    return 130_000 if spouse_salary <= 950_000
    return 120_000 if spouse_salary <= 1_000_000
    return 110_000 if spouse_salary <= 1_050_000
    return 90_000 if spouse_salary <= 1_100_000
    return 70_000 if spouse_salary <= 1_150_000
    return 60_000 if spouse_salary <= 1_200_000
    return 40_000 if spouse_salary <= 1_250_000
    return 20_000 if spouse_salary <= 1_300_000
    return 10_000
  end
end

Instance Method Details

#calc_payment(profile, date) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 19

def calc_payment(profile, date)
  配偶者控除 = profile.include?('spouse')
  扶養控除 = self.class.扶養控除対象者の数(profile['family'], Date.new(date.year, 12, 31))
  {}.tap do |h|
    select_code(profile, '1').each { |k, v| h[k] = v }
    h['201'] = @insurance.health_insurance_salary(insurance_rank(profile))
    h['202'] = @insurance.pension_salary(pension_rank(profile))
    tax_base = self.class.sum_code(h, '1', income_tax_exception) - h['201'] - h['202']
    h['203'] = JpNationalTax::IncomeTax.calc_kouran(tax_base, Date.today, 配偶者控除, 扶養控除)
    h['211'] = resident_tax(profile)
    select_code(profile, '3').each { |k, v| h[k] = v }
    select_code(profile, '4').each { |k, v| h[k] = v }
    h.merge!(amount_by_code(h))
    h['id'] = profile.dig('id')
  end
end

#income_tax_exception ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 152

def income_tax_exception
  %w[116 118 119 11A 11B]
end

#insurance_rank(dat) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 156

def insurance_rank(dat)
  dat.dig('insurance', 'rank')
end

#pension_rank(dat) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 160

def pension_rank(dat)
  dat.dig('pension', 'rank')
end

#resident_tax(dat) ⇒ Object 



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# File 'lib/luca_salary/jp.rb', line 164

def resident_tax(dat)
  attr = @date.month == 6 ? 'extra' : 'ordinal'
  dat.dig('resident', attr)
end