class Luca::Jp::Aoiro

Public Class Methods

dict() click to toggle source
# File lib/luca/jp/aoiro.rb, line 229
def self.dict
  @@dict
end

Public Instance Methods

export_json() click to toggle source
# File lib/luca/jp/aoiro.rb, line 87
def export_json
  dat = kani(export: true)
  [].tap do |res|
    item = {}
    item['date'] = @end_date
    item['debit'] = []
    item['credit'] = []
    if dat[:kokuzei][:chukan] > 0
      item['credit'] << { 'label' => '仮払法人税', 'amount' => dat[:kokuzei][:chukan] }
    end
    if dat[:kokuzei][:chukan] > dat[:kokuzei][:zeigaku]
      item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:kokuzei][:chukan] - dat[:kokuzei][:zeigaku] }
    else
      item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:kokuzei][:zeigaku] - dat[:kokuzei][:chukan] }
    end
    item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:kokuzei][:zeigaku] } if dat[:kokuzei][:zeigaku] > 0
    if dat[:chihou][:chukan] > 0
      item['credit'] << { 'label' => '仮払法人税(地方)', 'amount' => dat[:chihou][:chukan] }
    end
    if dat[:chihou][:chukan] > dat[:chihou][:zeigaku]
      item['debit'] << { 'label' => '未収法人税', 'amount' => dat[:chihou][:chukan] - dat[:chihou][:zeigaku] }
    else
      item['credit'] << { 'label' => '未払法人税', 'amount' => dat[:chihou][:zeigaku] - dat[:chihou][:chukan] }
    end
    item['debit'] << { 'label' => '法人税、住民税及び事業税', 'amount' => dat[:chihou][:zeigaku] } if dat[:chihou][:zeigaku] > 0
    item['x-editor'] = 'LucaJp'
    res << item
    puts JSON.dump(res)
  end
end
kani(export: false) click to toggle source
# File lib/luca/jp/aoiro.rb, line 24
def kani(export: false)
  set_pl(4)
  set_bs(4)
  @issue_date = Date.today
  @company = CGI.escapeHTML(config.dig('company', 'name'))
  @software = 'LucaJp'

  @税額 = 税額計算
  @確定法人税額 = @税額.dig(:houjin, :kokuzei)
  @法人税額 = 中小企業の軽減税額 + 一般区分の税額
  @地方法人税課税標準 = (@法人税額 / 1000).floor * 1000
  @地方法人税額 = 地方法人税額(@地方法人税課税標準)
  @確定地方法人税額 = @税額.dig(:houjin, :chihou)
  @法人税中間納付 = prepaid_tax('1851')
  @地方法人税中間納付 = prepaid_tax('1852')

  if export
    {
      kokuzei: {
        zeigaku: @確定法人税額,
        chukan: @法人税中間納付
      },
      chihou: {
        zeigaku: @確定地方法人税額,
        chukan: @地方法人税中間納付
      }
    }
  else
    @procedure_code = 'RHO0012'
    @procedure_name = '内国法人の確定申告(青色)'
    @version = '20.0.2'
    @都道府県民税法人税割中間納付 = prepaid_tax('1859')
    @都道府県民税均等割中間納付 = prepaid_tax('185A')
    @都道府県民税中間納付 = @都道府県民税法人税割中間納付 + @都道府県民税均等割中間納付
    @市民税法人税割中間納付 = prepaid_tax('185D')
    @市民税均等割中間納付 = prepaid_tax('185E')
    @市民税中間納付 = @市民税法人税割中間納付 + @市民税均等割中間納付
    @法人税期中増, @法人税期中減 = 未納法人税期中増減
    @都道府県民税期中増, @都道府県民税期中減 = 未納都道府県民税期中増減
    @市民税期中増, @市民税期中減 = 未納市民税期中増減
    @事業税期中増, @事業税期中減 = 未納事業税期中増減
    @事業税中間納付 = prepaid_tax('1854') + prepaid_tax('1855') + prepaid_tax('1856') + prepaid_tax('1857') + prepaid_tax('1858')
    @納税充当金期中増, @納税充当金期中減 = 納税充当金期中増減
    @翌期還付法人税 = 中間還付税額(@確定法人税額 + @確定地方法人税額, @法人税中間納付 + @地方法人税中間納付)
    @概況売上 = gaikyo('A0')
    @form_sec = [
      'HOA112', 'HOA116', 'HOA201', 'HOA420', 'HOA511', 'HOA522', 別表七フォーム,
      'HOE200', 適用額明細フォーム,
      'HOI010', 有価証券内訳フォーム, 買掛金内訳フォーム, 'HOI100', 借入金内訳フォーム, 'HOI141', 地代家賃内訳フォーム,
      'HOK010'
      ].compact.map{ |c| form_rdf(c) }.join('')
    #@extra_form_sec = ['HOI040']
    @it = it_part
    @form_data = [
      別表一, 別表一次葉, 別表二, 別表四簡易, 別表五一, 別表五二, 別表七, 別表十五,
      適用額明細,
      預貯金内訳, 有価証券内訳, 買掛金内訳, 仮受金内訳, 借入金内訳, 役員報酬内訳, 地代家賃内訳,
      概況説明
      ].compact.join("\n")
    render_erb(search_template('aoiro.xtx.erb'))
  end
end
別表一() click to toggle source
# File lib/luca/jp/aoiro.rb, line 118
def 別表一
  render_erb(search_template('beppyo1.xml.erb'))
end
別表一次葉() click to toggle source
# File lib/luca/jp/aoiro.rb, line 122
def 別表一次葉
  @消費税期中増, @消費税期中減 = 未納消費税期中増減
  render_erb(search_template('beppyo1-next.xml.erb'))
end
別表七() click to toggle source
# File lib/luca/jp/aoiro.rb, line 169
def 別表七
  return nil if @繰越損失管理.records.length == 0

  render_erb(search_template('beppyo7.xml.erb'))
end
別表七フォーム() click to toggle source
# File lib/luca/jp/aoiro.rb, line 163
def 別表七フォーム
  return nil if @繰越損失管理.records.length == 0

  'HOB710'
end
別表二() click to toggle source
# File lib/luca/jp/aoiro.rb, line 127
def 別表二
  render_erb(search_template('beppyo2.xml.erb'))
end
別表五一() click to toggle source
# File lib/luca/jp/aoiro.rb, line 150
def 別表五一
  render_erb(search_template('beppyo51.xml.erb'))
end
別表五二() click to toggle source
# File lib/luca/jp/aoiro.rb, line 154
def 別表五二
  @消費税中間納付額 = 消費税中間納付額 + 地方消費税中間納付額
  @当期還付消費税 = refund_tax('1501')
  @消費税期首残高 = 期首未納消費税 > 0 ? 期首未納消費税 : (@当期還付消費税 * -1)
  @翌期還付消費税 = 中間還付税額(@消費税期中増, @消費税中間納付額)
  @その他事業税 = 租税公課
  render_erb(search_template('beppyo52.xml.erb'))
end
別表十五() click to toggle source
# File lib/luca/jp/aoiro.rb, line 175
def 別表十五
  @交際費 = readable(@pl_data.dig('C1B') || 0)
  @限度額 = @交際費 < 4_000_000 ? @交際費 : 4_000_000
  @不算入額 = @交際費 < 4_000_000 ? 0 : @交際費 - 4_000_000
  render_erb(search_template('beppyo15.xml.erb'))
end
別表四簡易() click to toggle source
# File lib/luca/jp/aoiro.rb, line 131
def 別表四簡易
  @当期純損益 = readable(@pl_data.dig('HA'))
  @法人税等 = readable(@pl_data.dig('H0'))
  _, @納付事業税 = 未納事業税期中増減
  @別表四調整所得 = @当期純損益 + @法人税等 - @納付事業税

  @当期還付法人税 = refund_tax('1502')
  @当期還付都道府県住民税 = refund_tax('1503')
  @翌期還付都道府県住民税 = 中間還付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 中間還付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
  @当期還付市民税 = refund_tax('1505')
  @翌期還付市民税 = 中間還付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 中間還付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
  @当期還付事業税 = 還付事業税
  @事業税期首残高 = 期首未納事業税 > 0 ? 期首未納事業税 : (@当期還付事業税 * -1)
  @翌期還付事業税 = 中間還付税額(確定事業税, @事業税中間納付)
  @仮払税金 = @翌期還付法人税 + @翌期還付都道府県住民税 + @翌期還付事業税 + @翌期還付市民税

  render_erb(search_template('beppyo4.xml.erb'))
end
概況説明() click to toggle source
# File lib/luca/jp/aoiro.rb, line 194
def 概況説明
  @概況粗利益 = gaikyo('BA')
  @概況役員報酬 = gaikyo('C11')
  @概況給料 = gaikyo('C12')
  @概況交際費 = gaikyo('C1B')
  @概況減価償却 = gaikyo('C1P')
  @概況地代租税 = gaikyo('C1E') + gaikyo('C1I')
  @概況営業損益 = gaikyo('CA')
  @概況特別利益 = gaikyo('F0')
  @概況特別損失 = gaikyo('G0')
  @概況税引前損益 = gaikyo('GA')
  @概況資産計 = gaikyo('5')
  @概況現預金 = gaikyo('10')
  @概況受取手形 = gaikyo('120')
  @概況売掛金 = gaikyo('130')
  @概況棚卸資産 = gaikyo('160')
  @概況貸付金 = gaikyo('140') + gaikyo('333')
  @概況建物 = gaikyo('311')
  @概況機械 = gaikyo('313')
  @概況車船 = gaikyo('314') + gaikyo('318')
  @概況土地 = gaikyo('316')
  @概況負債計 = gaikyo('8ZZ')
  @概況支払手形 = gaikyo('510')
  @概況買掛金 = gaikyo('511')
  @概況個人借入金 = gaikyo('5121')
  @概況ほか借入金 =  gaikyo('512') - gaikyo('5121')
  @概況純資産 = gaikyo('9ZZ')
  @代表者報酬 = gaikyo('C11')
  @代表者借入 = gaikyo('5121')
  @概況仕入 = gaikyo('B11') + gaikyo('B12')
  @概況外注費 = gaikyo('C10')
  @概況人件費 = gaikyo('C11') + gaikyo('C12') + gaikyo('C13')
  render_erb(search_template('gaikyo.xml.erb'))
end
適用額明細() click to toggle source
# File lib/luca/jp/aoiro.rb, line 188
def 適用額明細
  return nil if @確定法人税額 == 0

  render_erb(search_template('tekiyougaku.xml.erb'))
end
適用額明細フォーム() click to toggle source
# File lib/luca/jp/aoiro.rb, line 182
def 適用額明細フォーム
  return nil if @確定法人税額 == 0

  'HOE990'
end

Private Instance Methods

gaikyo(code) click to toggle source
# File lib/luca/jp/aoiro.rb, line 626
def gaikyo(code)
  case code
  when /^[0-9]/
    readable(@bs_data.dig(code) || 0)
  when /^[A-H]/
    readable(@pl_data.dig(code) || 0)
  else
    raise 'invalid code supplied'
  end
end
gaikyo_month(index, code) click to toggle source
# File lib/luca/jp/aoiro.rb, line 637
def gaikyo_month(index, code)
  readable(@monthly.dig(index, code) || 0)
end
lib_path() click to toggle source
# File lib/luca/jp/aoiro.rb, line 641
def lib_path
  __dir__
end
事業税損金納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 501
def 事業税損金納付
  [@事業税中間納付, 確定事業税].min
end
別表一同族区分() click to toggle source
# File lib/luca/jp/aoiro.rb, line 251
def 別表一同族区分
  case 同族会社?
  when nil
    nil
  when true
    '<kubun_CD>1</kubun_CD>'
  else
    '<kubun_CD>3</kubun_CD>'
  end
end
別表七各期青色損失() click to toggle source
# File lib/luca/jp/aoiro.rb, line 525
def 別表七各期青色損失
  tags = @繰越損失管理.records
           .filter { |record| record['start_date'] > @end_date.prev_year(10) && record['end_date'] < @start_date }
           .map do |record|
    deduction = record['decrease']&.filter{ |r| r['date'] >= @start_date }&.dig(0, 'val') || 0
    next if deduction == 0 && record['amount'] == 0

    %Q(<MCB00110>
    <MCB00120>
    #{render_attr('MCB00130', etax_date(record['start_date']))}
    #{render_attr('MCB00140', etax_date(record['end_date']))}
    </MCB00120>
    <MCB00150>
      <MCB00160><kubun_CD>1</kubun_CD></MCB00160>
    </MCB00150>
    #{render_attr('MCB00190', deduction + record['amount'])}
    #{render_attr('MCB00200', deduction)}
    #{render_attr('MCB00210', record['amount'])}
    </MCB00110)
  end
  tags.compact.join("\n")
end
別表二上位株割合() click to toggle source
# File lib/luca/jp/aoiro.rb, line 306
def 別表二上位株割合
  return nil if beppyo2_config('total_shares').nil?
  return nil if beppyo2_config('owners').nil?

  (別表二上位株数 * 100.0 / beppyo2_config('total_shares')).round(1)
end
別表二上位株数() click to toggle source
# File lib/luca/jp/aoiro.rb, line 300
def 別表二上位株数
  return nil if beppyo2_config('owners').nil?

  beppyo2_config('owners')[0..2].map{ |owner| owner['shares']&.to_i || 0 }.sum
end
別表二上位議決権割合() click to toggle source
# File lib/luca/jp/aoiro.rb, line 319
def 別表二上位議決権割合
  return nil if beppyo2_config('total_votes').nil?
  return nil if beppyo2_config('owners').nil?

  (別表二上位議決権数 * 100.0 / beppyo2_config('total_votes')).round(1)
end
別表二上位議決権数() click to toggle source
# File lib/luca/jp/aoiro.rb, line 313
def 別表二上位議決権数
  return nil if beppyo2_config('owners').nil?

  beppyo2_config('owners')[0..2].map{ |owner| owner['votes']&.to_i || 0 }.sum
end
別表二同族区分() click to toggle source
# File lib/luca/jp/aoiro.rb, line 262
def 別表二同族区分
  case 同族会社?
  when nil
    nil
  when true
    '<kubun_CD>2</kubun_CD>'
  else
    '<kubun_CD>3</kubun_CD>'
  end
end
別表二株主リスト() click to toggle source
# File lib/luca/jp/aoiro.rb, line 273
def 別表二株主リスト
  return '' if beppyo2_config('owners').nil?

  tags = beppyo2_config('owners')[1..-1]&.map.with_index(2) do |owner, i|
    %Q(<VAE00170>
    <VAE00180>
      <VAE00190>#{i}</VAE00190>
      <VAE00200>#{i}</VAE00200>
    </VAE00180>
      <VAE00210>
        #{render_attr('VAE00220', owner['address'])}
        #{render_attr('VAE00230', owner['name'])}
      </VAE00210>
      #{render_attr('VAE00235', owner['relation'] || '<kubun_CD>90</kubun_CD>')}
    <VAE00250>
    <VAE00290>
    #{render_attr('VAE00300', owner['shares'])}
                <VAE00310>
                    #{render_attr('VAE00330', owner['votes'])}
                </VAE00310>
    </VAE00290>
        </VAE00250>
    </VAE00170>)
  end
  tags.compact.join("\n")
end
別表五一仮払税金() click to toggle source
# File lib/luca/jp/aoiro.rb, line 347
def 別表五一仮払税金
  未収仮払税金 = [@start_balance['1502'], @start_balance['1503'], @start_balance['1504'], @start_balance['1505']].compact.sum
  還付税金 = [@当期還付法人税, @当期還付都道府県住民税, @当期還付事業税, @当期還付市民税].compact.sum
  return '' if 未収仮払税金 == 0 && 還付税金 == 0 && @仮払税金 == 0

  %Q(<ICB00140>
  #{render_attr('ICB00150', '仮払税金')}
  #{render_attr('ICB00160', readable(未収仮払税金) * -1)}
  <ICB00170>
  #{render_attr('ICB00190', readable(還付税金) * -1)}
  #{render_attr('ICB00200', @仮払税金 * -1)}
  </ICB00170>
  #{render_attr('ICB00210', @仮払税金 * -1)}
  </ICB00140>)
end
別表五一期中増差引金額() click to toggle source
# File lib/luca/jp/aoiro.rb, line 517
def 別表五一期中増差引金額
  期末繰越損益 + 納付税額(確定事業税, @事業税中間納付) - @法人税中間納付 - @地方法人税中間納付 - @都道府県民税中間納付 - @市民税中間納付 - @翌期還付事業税
end
別表五一期中減差引金額() click to toggle source
# File lib/luca/jp/aoiro.rb, line 513
def 別表五一期中減差引金額
  期首繰越損益 + @納税充当金期中減 - @法人税期中減 - @都道府県民税期中減 - @市民税期中減 - @法人税中間納付 - @地方法人税中間納付 - @都道府県民税中間納付 - @市民税中間納付
end
別表五一期末差引金額() click to toggle source
# File lib/luca/jp/aoiro.rb, line 509
def 別表五一期末差引金額
  期末繰越損益 + @納税充当金期中増 - 期末未納法人税 - 期末未納都道府県民税 - 期末未納市民税 - @翌期還付事業税
end
別表五一期末資本() click to toggle source
# File lib/luca/jp/aoiro.rb, line 560
def 別表五一期末資本
  期末資本金
end
別表五一期首差引金額() click to toggle source
# File lib/luca/jp/aoiro.rb, line 505
def 別表五一期首差引金額
  期首繰越損益 + 期首納税充当金 - 期首未納法人税 - 期首未納都道府県民税 - 期首未納市民税
end
別表五一期首資本() click to toggle source
# File lib/luca/jp/aoiro.rb, line 556
def 別表五一期首資本
  期首資本金
end
別表五一還付市民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 389
def 別表五一還付市民税
  return '' if (@start_balance['1505']||0) == 0 && @翌期還付市民税 == 0

  %Q(<ICB00340>
  #{render_attr('ICB00350', @start_balance['1505'] || 0)}
  <ICB00360>
  #{render_attr('ICB00370', @当期還付市民税)}
  #{render_attr('ICB00380', @翌期還付市民税)}
  </ICB00360>
  #{render_attr('ICB00390', @翌期還付市民税)}
  </ICB00340>)
end
別表五一還付法人税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 363
def 別表五一還付法人税
  return '' if (@start_balance['1502']||0) == 0 && @翌期還付法人税 == 0

  %Q(<ICB00220>
  #{render_attr('ICB00230', @start_balance['1502'] || 0)}
  <ICB00240>
  #{render_attr('ICB00250', @当期還付法人税)}
  #{render_attr('ICB00260', @翌期還付法人税)}
  </ICB00240>
  #{render_attr('ICB00270', @翌期還付法人税)}
  </ICB00220>)
end
別表五一還付都道府県住民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 376
def 別表五一還付都道府県住民税
  return '' if (@start_balance['1503']||0) == 0 && @翌期還付都道府県住民税 == 0

  %Q(<ICB00280>
  #{render_attr('ICB00290', @start_balance['1503'] || 0)}
  <ICB00300>
  #{render_attr('ICB00310', @当期還付都道府県住民税)}
  #{render_attr('ICB00320', @翌期還付都道府県住民税)}
  </ICB00300>
  #{render_attr('ICB00330', @翌期還付都道府県住民税)}
  </ICB00280>)
end
別表四還付事業税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 341
def 別表四還付事業税
  return nil if @当期還付事業税 == 0

  "<ARC00220><ARC00230>仮払事業税消却(未収計上した還付事業税)</ARC00230>#{render_attr('ARC00240', @当期還付事業税)}#{render_attr('ARC00250', @当期還付事業税)}</ARC00220>\n"
end
別表四還付法人税等金額() click to toggle source
# File lib/luca/jp/aoiro.rb, line 337
def 別表四還付法人税等金額
  refund_tax()
end
同族会社?() click to toggle source

TODO: 特定同族会社の判定

# File lib/luca/jp/aoiro.rb, line 328
def 同族会社?
  return nil if it_part_config('shihon_kin').nil?
  return nil if it_part_config('shihon_kin') > 100_000_000
  return nil if 別表二上位議決権割合.nil? || 別表二上位株割合.nil?

  return true if 別表二上位議決権割合 > 50 || 別表二上位株割合 > 50
  false
end
市民税仮払納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 489
def 市民税仮払納付
  中間還付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 中間還付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
end
市民税損金納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 493
def 市民税損金納付
  [@市民税均等割中間納付, @税額.dig(:shimin, :kintou)].min + [@市民税法人税割中間納付, @税額.dig(:shimin, :houjinzei)].min
end
当期事業税納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 243
def 当期事業税納付
  readable(@pl_data.dig('C1I2')) || 0
end
期末未収税金(code) click to toggle source
# File lib/luca/jp/aoiro.rb, line 521
def 期末未収税金(code)
  readable((@bs_data[code] || 0) * -1)
end
期末未納事業税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 239
def 期末未納事業税
  readable(@bs_data.dig('5152')) || 0
end
期末未納市民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 480
def 期末未納市民税
  納付税額(@税額.dig(:shimin, :kintou), @市民税均等割中間納付) + 納付税額(@税額.dig(:shimin, :houjinzei), @市民税法人税割中間納付)
end
期末未納法人税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 425
def 期末未納法人税
  納付税額(@確定法人税額 + @確定地方法人税額, @法人税中間納付 + @地方法人税中間納付)
end
期末未納消費税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 568
def 期末未納消費税
  readable(@bs_data.dig('516')) || 0
end
期末未納都道府県民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 454
def 期末未納都道府県民税
  納付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 納付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
end
期末繰越損益() click to toggle source
# File lib/luca/jp/aoiro.rb, line 406
def 期末繰越損益
  readable(@bs_data.dig('914')) || 0
end
期末資本金() click to toggle source
# File lib/luca/jp/aoiro.rb, line 552
def 期末資本金
  readable(@bs_data.dig('911')) || 0
end
期首未納事業税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 235
def 期首未納事業税
  readable(@start_balance.dig('5152')) || 0
end
期首未納市民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 476
def 期首未納市民税
  readable(@start_balance.dig('5154')) || 0
end
期首未納法人税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 421
def 期首未納法人税
  readable(@start_balance.dig('5151')) || 0
end
期首未納消費税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 564
def 期首未納消費税
  readable(@start_balance.dig('516')) || 0
end
期首未納都道府県民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 450
def 期首未納都道府県民税
  readable(@start_balance.dig('5153')) || 0
end
期首納税充当金() click to toggle source
# File lib/luca/jp/aoiro.rb, line 410
def 期首納税充当金
  readable(@start_balance.dig('515')) || 0
end
期首繰越損益() click to toggle source
# File lib/luca/jp/aoiro.rb, line 402
def 期首繰越損益
  readable(@start_balance.dig('914')) || 0
end
期首資本金() click to toggle source
# File lib/luca/jp/aoiro.rb, line 548
def 期首資本金
  readable(@start_balance.dig('911')) || 0
end
未納市民税期中増減() click to toggle source
# File lib/luca/jp/aoiro.rb, line 484
def 未納市民税期中増減
  r = debit_amount('5154', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  [確定市民税, readable(r)]
end
未納法人税期中増減() click to toggle source
# File lib/luca/jp/aoiro.rb, line 429
def 未納法人税期中増減
  r = debit_amount('5151', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  [(@確定法人税額 + @確定地方法人税額), readable(r)]
end
未納消費税期中増減() click to toggle source
# File lib/luca/jp/aoiro.rb, line 572
def 未納消費税期中増減
  increase = debit_amount('C1I1', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  r = debit_amount('516', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  [readable(increase), readable(r)]
end
未納都道府県民税期中増減() click to toggle source
# File lib/luca/jp/aoiro.rb, line 458
def 未納都道府県民税期中増減
  r = debit_amount('5153', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  [確定都道府県住民税, readable(r)]
end
概況月(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 591
def 概況月(idx)
  @start_date.next_month(idx).month
end
概況月人件費(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 603
def 概況月人件費(idx)
  gaikyo_month(idx, 'C11') + gaikyo_month(idx, 'C12') + gaikyo_month(idx, 'C13') + gaikyo_month(idx, 'C14')
end
概況月仕入(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 599
def 概況月仕入(idx)
  gaikyo_month(idx, 'B11') + gaikyo_month(idx, 'B12')
end
概況月売上(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 595
def 概況月売上(idx)
  gaikyo_month(idx, 'A0')
end
概況月外注費(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 607
def 概況月外注費(idx)
  gaikyo_month(idx, 'C10')
end
概況月源泉徴収(idx) click to toggle source
# File lib/luca/jp/aoiro.rb, line 611
def 概況月源泉徴収(idx)
  target = @start_date.next_month(idx)
  [
    readable(credit_amount('5191', target.year, target.month, target.year, target.month)),
    readable(credit_amount('5193', target.year, target.month, target.year, target.month))
  ].sum
end
概況源泉徴収() click to toggle source
# File lib/luca/jp/aoiro.rb, line 619
def 概況源泉徴収
  [
    readable(credit_amount('5191', @start_date.year, @start_date.month, @end_date.year, @end_date.month)),
    readable(credit_amount('5193', @start_date.year, @start_date.month, @end_date.year, @end_date.month))
  ].sum
end
概況源泉徴収種類() click to toggle source
# File lib/luca/jp/aoiro.rb, line 578
def 概況源泉徴収種類
  tags = []
  if credit_count('5191', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
    tags << render_attr('IAF03100', '<kubun_CD>1</kubun_CD>')
  end
  if credit_count('5193', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
    tags << render_attr('IAF03200', '<kubun_CD>1</kubun_CD>')
  elsif credit_count('5194', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
    tags << render_attr('IAF03200', '<kubun_CD>1</kubun_CD>')
  end
  tags.compact.join("\n")
end
法人税仮払納付額() click to toggle source

中間納付した金額のうち税額とならず、還付されるべき額

# File lib/luca/jp/aoiro.rb, line 436
def 法人税仮払納付額
  [(@法人税中間納付 + @地方法人税中間納付 - @確定法人税額 - @確定地方法人税額), 0].max
end
法人税損金納付額() click to toggle source

中間納付した金額のうち税額として確定した額

# File lib/luca/jp/aoiro.rb, line 442
def 法人税損金納付額
  [@法人税中間納付 + @地方法人税中間納付, @確定法人税額 + @確定地方法人税額].min
end
確定事業税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 497
def 確定事業税
  @税額.dig(:kenmin, :shotoku) + @税額.dig(:kenmin, :tokubetsu)
end
確定市民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 472
def 確定市民税
  @税額.dig(:shimin, :kintou) - @税額.dig(:shimin, :houjinzei)
end
確定都道府県住民税() click to toggle source
# File lib/luca/jp/aoiro.rb, line 446
def 確定都道府県住民税
  @税額.dig(:kenmin, :kintou) + @税額.dig(:kenmin, :houjinzei)
end
租税公課() click to toggle source
# File lib/luca/jp/aoiro.rb, line 247
def 租税公課
  readable(debit_amount('C1I', @start_date.year, @start_date.month, @end_date.year, @end_date.month))
end
納税充当金期中増減() click to toggle source
# File lib/luca/jp/aoiro.rb, line 414
def 納税充当金期中増減
  r = debit_amount('515', @start_date.year, @start_date.month, @end_date.year, @end_date.month)
  納付 = 納付税額(@確定法人税額 + @確定地方法人税額, @法人税中間納付 + @地方法人税中間納付) + 期末未納都道府県民税 + 期末未納市民税 + 納付税額(確定事業税, @事業税中間納付)

  [納付, readable(r)]
end
都道府県民税仮払納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 463
def 都道府県民税仮払納付
  [(@都道府県民税中間納付 - 確定都道府県住民税), 0].max
  中間還付税額(@税額.dig(:kenmin, :kintou), @都道府県民税均等割中間納付) + 中間還付税額(@税額.dig(:kenmin, :houjinzei), @都道府県民税法人税割中間納付)
end
都道府県民税損金納付() click to toggle source
# File lib/luca/jp/aoiro.rb, line 468
def 都道府県民税損金納付
  [@都道府県民税均等割中間納付, @税額.dig(:kenmin, :kintou)].min + [@都道府県民税法人税割中間納付, @税額.dig(:kenmin, :houjinzei)].min
end