修正

backend/app/modules/trial_balance/service.py

@@ -1,4 +1,5 @@
 # backend/app/modules/trial_balance/service.py
+# 試算表.pdf フォーマットに完全準拠した試算表サービス
 from decimal import Decimal
 from typing import Dict, Any, List
 from app.core.database import get_connection
@@ -6,30 +7,9 @@ from app.core.database import get_connection
 def D(x) -> Decimal:
     return Decimal(str(x or 0))
 
-# 科目グループ定義（表示順序を制御）- PDFフォーマットに準拠
+# 除外する科目コード
-ACCOUNT_GROUPS = [
+EXCLUDED_CODES = {'512', '513', '516'}
-    # 資産の部
+
-    ("現金・預金合計", ["101", "102", "103", "104", "105"]),
-    ("売上債権合計", ["201", "202"]),
-    ("有価証券合計", ["301"]),
-    ("棚卸資産合計", ["210"]),
-    ("他流動資産合計", ["203", "204", "205", "206", "207", "208"]),
-    ("流動資産合計", ["101", "102", "103", "104", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "301"]),
-    ("有形固定資産合計", ["401", "402", "403", "404", "405", "406", "407"]),
-    ("無形固定資産合計", ["408"]),
-    ("投資その他の資産合計", ["301", "410"]),
-    ("固定資産合計", ["301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
-    ("資産合計", ["101", "102", "103", "104", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
-    # 負債の部
-    ("仕入債務合計", ["501"]),
-    ("流動負債合計", ["501", "502", "503", "504", "505", "506", "507", "508"]),
-    ("固定負債合計", ["509"]),
-    ("負債合計", ["501", "502", "503", "504", "505", "506", "507", "508", "509"]),
-    # 資本の部
-    ("資本金合計", ["601"]),
-    # 利益剰余金合計は特別処理（602 + 当期純利益の内訳を表示）
-    ("純資産合計", ["601", "602"])
-]
 
 def fetch_trial_balance(date_from: str, date_to: str):
 
@@ -44,7 +24,6 @@ def fetch_trial_balance(date_from: str, date_to: str):
         """)
         accounts = cur.fetchall()
 
-
         # 科目データを格納
         account_data: Dict[str, Dict[str, Any]] = {}
 
@@ -52,8 +31,11 @@ def fetch_trial_balance(date_from: str, date_to: str):
             aid = acc["account_id"]
             code = acc["account_code"]
 
+            # 除外科目をスキップ
+            if code in EXCLUDED_CODES:
+                continue
+
             # 期首残高: opening_balances テーブルの残高 + date_from より前の仕訳
-            # まず opening_balances テーブルから取得
             cur.execute("""
                 SELECT COALESCE(opening_debit, 0) - COALESCE(opening_credit, 0) AS ob
                   FROM opening_balances
@@ -64,7 +46,6 @@ def fetch_trial_balance(date_from: str, date_to: str):
             opening_balance_from_table = D(ob_row["ob"]) if ob_row else D(0)
 
             # date_from より前の仕訳による増減
-            # 修正された仕訳（is_latest = false）は除外
             cur.execute("""
                 SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
                   FROM journal_lines l
@@ -76,12 +57,10 @@ def fetch_trial_balance(date_from: str, date_to: str):
                    AND j.is_latest = true
             """, (aid, date_from))
             opening_from_journals = D(cur.fetchone()["opening"])
-            
+
-            # 合計
             opening = opening_balance_from_table + opening_from_journals
 
             # 当期増減（date_from ～ date_to）
-            # 修正された仕訳（is_latest = false）は除外
             cur.execute("""
                 SELECT
                     COALESCE(SUM(l.debit), 0)  AS debit,
@@ -97,10 +76,10 @@ def fetch_trial_balance(date_from: str, date_to: str):
             row = cur.fetchone()
             debit = D(row["debit"])
             credit = D(row["credit"])
-            
+
             closing = opening + debit - credit
-            
+
-            # 負債・資本は絶対値で表示（見やすくするため）
+            # 負債・資本は絶対値で表示
             if acc["account_type"] in ("liability", "equity"):
                 opening = abs(opening)
                 closing = abs(closing)
@@ -116,182 +95,441 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 "closing_balance": closing,
             }
 
-        # 結果リスト（グループ化）
+    # =============================================
-        result_accounts: List[Dict[str, Any]] = []
+    # ヘルパー関数
-        
+    # =============================================
-        # 既に挿入された合計行を追跡
+    def acct_row(code):
-        inserted_totals = set()
+        """個別科目の行を返す（存在しない場合はNone）"""
-        
+        if code not in account_data:
-        # 大区分の合計を保存（資産・負債・純資産の総合計）
+            return None
-        grand_total_closing = D(0)
+        d = account_data[code]
+        return {
+            "account_code": d["account_code"],
+            "account_name": d["account_name"],
+            "account_type": d["account_type"],
+            "opening_balance": str(d["opening_balance"]),
+            "debit": str(d["debit"]),
+            "credit": str(d["credit"]),
+            "closing_balance": str(d["closing_balance"]),
+            "ratio": None,
+            "is_total": False,
+        }
 
-        # 個別科目を追加
+    def total_row(name, codes, is_total=True, indent=False):
-        for code in sorted(account_data.keys()):
+        """合計行を生成"""
-            data = account_data[code]
+        existing = [c for c in codes if c in account_data]
-            result_accounts.append({
+        opening = sum(account_data[c]["opening_balance"] for c in existing) if existing else D(0)
-                "account_code": data["account_code"],
+        debit = sum(account_data[c]["debit"] for c in existing) if existing else D(0)
-                "account_name": data["account_name"],
+        credit = sum(account_data[c]["credit"] for c in existing) if existing else D(0)
-                "account_type": data["account_type"],
+        closing = sum(account_data[c]["closing_balance"] for c in existing) if existing else D(0)
-                "opening_balance": str(data["opening_balance"]),
+        return {
-                "debit": str(data["debit"]),
+            "account_code": "",
-                "credit": str(data["credit"]),
+            "account_name": name,
-                "closing_balance": str(data["closing_balance"]),
+            "account_type": "",
-                "ratio": None,  # 後で計算
+            "opening_balance": str(opening),
-                "is_total": False
+            "debit": str(debit),
-            })
+            "credit": str(credit),
-            
+            "closing_balance": str(closing),
-            # 大区分合計用に総計を積算
+            "ratio": None,
-            grand_total_closing += data["closing_balance"]
+            "is_total": is_total,
+            "indent": indent,
+        }
 
-            # 利益剰余金（602）の後に詳細を挿入
+    def custom_row(name, opening, debit, credit, closing,
-            if code == "602":
+                   is_total=False, indent=False, account_type="", is_pl=False):
-                # 繰越利益剰余金 = 602の期首残高
+        """カスタム行を生成"""
-                retained_earnings_opening = data["opening_balance"]
+        row = {
-                
+            "account_code": "",
-                # 当期純損益金額を計算（収益 - 費用）
+            "account_name": name,
-                # 収益（7xx）の合計
+            "account_type": account_type,
-                revenue_total = D(0)
+            "opening_balance": str(opening),
-                for acc_code, acc_data in account_data.items():
+            "debit": str(debit),
-                    if acc_code.startswith("7"):
+            "credit": str(credit),
-                        # 収益は貸方が増加、借方が減少
+            "closing_balance": str(closing),
-                        revenue_total += acc_data["credit"] - acc_data["debit"]
+            "ratio": None,
-                
+            "is_total": is_total,
-                # 費用（8xx）の合計
+            "indent": indent,
-                expense_total = D(0)
+        }
-                for acc_code, acc_data in account_data.items():
+        if is_pl:
-                    if acc_code.startswith("8"):
+            row["is_pl"] = True
-                        # 費用は借方が増加、貸方が減少
+        return row
-                        expense_total += acc_data["debit"] - acc_data["credit"]
-                
-                # 当期純損益金額 = 収益 - 費用
-                net_income = revenue_total - expense_total
-                
-                # 繰越利益剰余金合計 = 期首繰越利益 + 当期純損益
-                retained_earnings_total = retained_earnings_opening + net_income
-                
-                # 繰越利益の行を追加
-                result_accounts.append({
-                    "account_code": "",
-                    "account_name": "繰越利益",
-                    "account_type": "equity",
-                    "opening_balance": str(retained_earnings_opening),
-                    "debit": "0",
-                    "credit": "0",
-                    "closing_balance": str(retained_earnings_opening),
-                    "ratio": None,
-                    "is_total": False,
-                    "indent": True
-                })
-                
-                # 当期純損益金額の行を追加
-                result_accounts.append({
-                    "account_code": "",
-                    "account_name": "当期純損益金額",
-                    "account_type": "equity",
-                    "opening_balance": "0",
-                    "debit": str(expense_total) if expense_total > 0 else "0",
-                    "credit": str(revenue_total) if revenue_total > 0 else "0",
-                    "closing_balance": str(net_income),
-                    "ratio": None,
-                    "is_total": False,
-                    "indent": True
-                })
-                
-                # 繰越利益剰余金合計の行を追加
-                result_accounts.append({
-                    "account_code": "",
-                    "account_name": "繰越利益剰余金合計",
-                    "account_type": "equity",
-                    "opening_balance": str(retained_earnings_opening),
-                    "debit": str(expense_total) if expense_total > 0 else "0",
-                    "credit": str(revenue_total) if revenue_total > 0 else "0",
-                    "closing_balance": str(retained_earnings_total),
-                    "ratio": None,
-                    "is_total": True,
-                    "indent": True
-                })
-                
-                # その他利益剰余金合計（現在は0）
-                result_accounts.append({
-                    "account_code": "",
-                    "account_name": "その他利益剰余金合計",
-                    "account_type": "equity",
-                    "opening_balance": "0",
-                    "debit": "0",
-                    "credit": "0",
-                    "closing_balance": "0",
-                    "ratio": None,
-                    "is_total": True,
-                    "indent": True
-                })
-                
-                # 利益剰余金合計の行を追加
-                result_accounts.append({
-                    "account_code": "",
-                    "account_name": "利益剰余金合計",
-                    "account_type": "equity",
-                    "opening_balance": str(retained_earnings_opening),
-                    "debit": str(expense_total) if expense_total > 0 else "0",
-                    "credit": str(revenue_total) if revenue_total > 0 else "0",
-                    "closing_balance": str(retained_earnings_total),
-                    "ratio": None,
-                    "is_total": True
-                })
 
-            # 合計行を挿入（グループ定義の順序で）
+    # =============================================
-            for group_name, group_codes in ACCOUNT_GROUPS:
+    # 結果リスト構築（試算表.pdf の順序に完全準拠）
-                # このグループにまだ合計行を挿入していない
+    # =============================================
-                if group_name in inserted_totals:
+    result_accounts: List[Dict[str, Any]] = []
-                    continue
+    added_codes = set()  # 追加済みの科目コードを追跡
-                    
+
-                # 現在の科目がこのグループに含まれる
+    def add(code):
-                if code not in group_codes:
+        """個別科目を追加"""
-                    continue
+        r = acct_row(code)
-                
+        if r:
-                # このグループの全科目を取得
+            result_accounts.append(r)
-                group_codes_in_data = [gc for gc in group_codes if gc in account_data]
+            added_codes.add(code)
-                if not group_codes_in_data:
+
-                    continue
+    def add_total(name, codes, **kwargs):
-                
+        """合計行を追加"""
-                # グループの最後の科目コードを取得
+        result_accounts.append(total_row(name, codes, **kwargs))
-                last_code_in_group = max(group_codes_in_data)
+
-                
+    # ========== 資産の部 ==========
-                # 現在の科目がグループの最後の科目の場合
+
-                if code == last_code_in_group:
+    # 現金・預金
-                    # グループ合計を計算
+    cash_codes = ["101", "102", "103", "104", "105"]
-                    group_opening = sum(account_data[gc]["opening_balance"] for gc in group_codes_in_data)
+    for c in cash_codes:
-                    group_debit = sum(account_data[gc]["debit"] for gc in group_codes_in_data)
+        add(c)
-                    group_credit = sum(account_data[gc]["credit"] for gc in group_codes_in_data)
+    add_total("現金・預金合計", cash_codes)
-                    group_closing = sum(account_data[gc]["closing_balance"] for gc in group_codes_in_data)
+
-                    
+    # 売上債権
-                    result_accounts.append({
+    receivable_codes = ["201", "202"]
-                        "account_code": "",
+    for c in receivable_codes:
-                        "account_name": group_name,
+        add(c)
-                        "account_type": "",
+    add_total("売上債権合計", receivable_codes)
-                        "opening_balance": str(group_opening),
+
-                        "debit": str(group_debit),
+    # 他流動資産
-                        "credit": str(group_credit),
+    other_current_codes = ["203", "204", "205", "206", "207", "208"]
-                        "closing_balance": str(group_closing),
+    for c in other_current_codes:
-                        "ratio": None,  # 後で計算
+        add(c)
-                        "is_total": True
+    add_total("他流動資産合計", other_current_codes)
-                    })
+
-                    
+    # 有価証券
-                    inserted_totals.add(group_name)
+    securities_codes = ["301"]
-        
+    for c in securities_codes:
-        # 構成比を計算（総資産に対する割合）
+        add(c)
-        for acc in result_accounts:
+    add_total("有価証券合計", securities_codes)
-            closing = D(acc["closing_balance"])
+
-            if grand_total_closing != 0:
+    # 流動資産合計
-                ratio = (closing / grand_total_closing) * 100
+    current_asset_codes = cash_codes + receivable_codes + other_current_codes + securities_codes
+    add_total("流動資産合計", current_asset_codes)
+
+    # 有形固定資産
+    tangible_codes = ["401", "402", "403", "404", "405", "406", "407"]
+    for c in tangible_codes:
+        add(c)
+    add_total("有形固定資産合計", tangible_codes)
+
+    # 無形固定資産
+    intangible_codes = ["408"]
+    for c in intangible_codes:
+        add(c)
+    add_total("無形固定資産合計", intangible_codes)
+
+    # 投資その他の資産
+    investment_codes = ["410"]
+    for c in investment_codes:
+        add(c)
+    add_total("投資その他の資産合計", investment_codes)
+
+    # 固定資産合計
+    fixed_asset_codes = tangible_codes + intangible_codes + investment_codes
+    add_total("固定資産合計", fixed_asset_codes)
+
+    # 資産合計
+    all_asset_codes = current_asset_codes + fixed_asset_codes
+    add_total("資産合計", all_asset_codes)
+
+    # ========== 負債の部 ==========
+
+    # 仕入債務
+    trade_payable_codes = ["501"]
+    for c in trade_payable_codes:
+        add(c)
+    add_total("仕入債務合計", trade_payable_codes)
+
+    # 流動負債その他（502-508）
+    current_liability_other = ["502", "503", "504", "505", "506", "507", "508"]
+    for c in current_liability_other:
+        add(c)
+    current_liability_codes = trade_payable_codes + current_liability_other
+    add_total("流動負債合計", current_liability_codes)
+
+    # 固定負債
+    fixed_liability_codes = ["509"]
+    for c in fixed_liability_codes:
+        add(c)
+    add_total("固定負債合計", fixed_liability_codes)
+
+    # 負債合計
+    all_liability_codes = current_liability_codes + fixed_liability_codes
+    add_total("負債合計", all_liability_codes)
+
+    # ========== 510/511: 独立科目（負債と資本の間） ==========
+    add("510")
+    add("511")
+
+    # ========== 資本の部 ==========
+
+    # 資本金
+    capital_codes = ["601"]
+    for c in capital_codes:
+        add(c)
+    add_total("資本金合計", capital_codes)
+
+    # 繰越利益剰余金（602）
+    add("602")
+
+    # --- 当期純損益金額の計算 ---
+    revenue_total = D(0)
+    for acc_code, acc_data in account_data.items():
+        if acc_code.startswith("7"):
+            revenue_total += acc_data["credit"] - acc_data["debit"]
+    expense_total = D(0)
+    for acc_code, acc_data in account_data.items():
+        if acc_code.startswith("8"):
+            expense_total += acc_data["debit"] - acc_data["credit"]
+    net_income = revenue_total - expense_total
+
+    # 繰越利益剰余金の期首残高
+    retained_opening = account_data.get("602", {}).get("opening_balance", D(0))
+    retained_total = retained_opening + net_income
+
+    # 繰越利益
+    result_accounts.append(
+        custom_row("繰越利益", retained_opening, D(0), D(0), retained_opening,
+                   indent=True, account_type="equity")
+    )
+
+    # 繰越利益剰余金合計
+    result_accounts.append(
+        custom_row("繰越利益剰余金合計", retained_opening,
+                   abs(net_income) if net_income < 0 else D(0),
+                   net_income if net_income > 0 else D(0),
+                   retained_total,
+                   is_total=True, indent=True, account_type="equity")
+    )
+
+    # その他利益剰余金合計
+    result_accounts.append(
+        custom_row("その他利益剰余金合計", D(0), D(0), D(0), D(0),
+                   is_total=True, indent=True, account_type="equity")
+    )
+
+    # 利益剰余金合計
+    result_accounts.append(
+        custom_row("利益剰余金合計", retained_opening,
+                   abs(net_income) if net_income < 0 else D(0),
+                   net_income if net_income > 0 else D(0),
+                   retained_total,
+                   is_total=True, account_type="equity")
+    )
+
+    # 純資産合計
+    capital_closing = account_data.get("601", {}).get("closing_balance", D(0))
+    equity_total_closing = capital_closing + retained_total
+    equity_total_opening = sum(
+        account_data[c]["opening_balance"] for c in ["601", "602"] if c in account_data
+    )
+    result_accounts.append(
+        custom_row("純資産合計", equity_total_opening, D(0), D(0), equity_total_closing,
+                   is_total=True, account_type="equity")
+    )
+
+    # ========== 損益の部（截図フォーマットに準拠） ==========
+
+    # --- P/L 用ヘルパー ---
+    def pl_row(code, indent=False):
+        """P/L個別科目行（closing = credit-debit or debit-credit）"""
+        if code not in account_data:
+            return None
+        d = account_data[code]
+        if code.startswith("7"):
+            pl_closing = d["credit"] - d["debit"]
+        else:
+            pl_closing = d["debit"] - d["credit"]
+        return {
+            "account_code": d["account_code"],
+            "account_name": d["account_name"],
+            "account_type": d["account_type"],
+            "opening_balance": "0",
+            "debit": str(d["debit"]),
+            "credit": str(d["credit"]),
+            "closing_balance": str(pl_closing),
+            "ratio": None,
+            "is_total": False,
+            "indent": indent,
+            "is_pl": True,
+        }
+
+    def add_pl(code, indent=False):
+        r = pl_row(code, indent)
+        if r:
+            result_accounts.append(r)
+            added_codes.add(code)
+
+    # === 売上高 ===
+    add_pl("701")
+
+    # 売上高合計
+    rev_d = account_data.get("701", {})
+    revenue_val = rev_d.get("credit", D(0)) - rev_d.get("debit", D(0)) if "701" in account_data else D(0)
+    result_accounts.append(
+        custom_row("売上高合計", D(0), D(0), revenue_val, revenue_val, is_total=True, is_pl=True)
+    )
+
+    # === 売上原価セクション ===
+    # 期首商品棚卸高
+    result_accounts.append(
+        custom_row("期首商品棚卸高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
+    )
+    # 当期商品仕入高（= 801 仕入高）
+    if "801" in account_data:
+        add_pl("801", indent=True)
+    else:
+        result_accounts.append(
+            custom_row("当期商品仕入高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
+        )
+        added_codes.add("801")
+    # 合計
+    cogs_d = account_data.get("801", {})
+    cogs_debit = cogs_d.get("debit", D(0)) if "801" in account_data else D(0)
+    cogs_credit = cogs_d.get("credit", D(0)) if "801" in account_data else D(0)
+    cogs_net = cogs_debit - cogs_credit
+    result_accounts.append(
+        custom_row("合計", D(0), cogs_debit, cogs_credit, cogs_net,
+                   is_total=True, indent=True, is_pl=True)
+    )
+    # 期末商品棚卸高
+    result_accounts.append(
+        custom_row("期末商品棚卸高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
+    )
+    # 売上原価
+    result_accounts.append(
+        custom_row("売上原価", D(0), cogs_debit, cogs_credit, cogs_net,
+                   is_total=True, indent=True, is_pl=True)
+    )
+
+    # === 売上総損益金額 ===
+    gross_profit = revenue_val - cogs_net
+    result_accounts.append(
+        custom_row("売上総損益金額", D(0), D(0), gross_profit, gross_profit,
+                   is_total=True, is_pl=True)
+    )
+
+    # === 販売管理費（截図の順序に準拠） ===
+    sga_order = [
+        "812", "813", "814", "815",  # 人件費系
+        "802",                        # 外注費
+        "816", "817",                 # 交際費・会議費
+        "803", "804", "805",          # 旅費・通信・消耗品
+        "818",                        # 新聞図書費
+        "808",                        # 支払手数料
+        "806",                        # 地代家賃
+        "819", "820",                 # 保険料・租税公課
+    ]
+    # 上記リストにない8xx費用科目を末尾に追加（801除外）
+    remaining_8xx = [c for c in sorted(account_data.keys())
+                     if c.startswith("8") and c != "801" and c not in sga_order]
+    sga_all = sga_order + remaining_8xx
+
+    sga_debit_total = D(0)
+    sga_credit_total = D(0)
+    sga_closing_total = D(0)
+    for code in sga_all:
+        add_pl(code, indent=True)
+        if code in account_data:
+            d = account_data[code]
+            sga_debit_total += d["debit"]
+            sga_credit_total += d["credit"]
+            sga_closing_total += d["debit"] - d["credit"]
+
+    # 販売管理費計
+    result_accounts.append(
+        custom_row("販売管理費計", D(0), sga_debit_total, sga_credit_total,
+                   sga_closing_total, is_total=True, is_pl=True)
+    )
+
+    # === 営業損益金額 ===
+    operating_profit = gross_profit - sga_closing_total
+    result_accounts.append(
+        custom_row("営業損益金額", D(0), D(0), operating_profit, operating_profit,
+                   is_total=True, is_pl=True)
+    )
+
+    # === 営業外収益 ===
+    non_op_rev_codes = ["702", "709"]
+    non_op_rev_debit = D(0)
+    non_op_rev_credit = D(0)
+    for code in non_op_rev_codes:
+        add_pl(code, indent=True)
+        if code in account_data:
+            d = account_data[code]
+            non_op_rev_debit += d["debit"]
+            non_op_rev_credit += d["credit"]
+    non_op_rev_closing = non_op_rev_credit - non_op_rev_debit
+
+    # 営業外収益合計
+    result_accounts.append(
+        custom_row("営業外収益合計", D(0), non_op_rev_debit, non_op_rev_credit,
+                   non_op_rev_closing, is_total=True, indent=True, is_pl=True)
+    )
+
+    # 営業外費用合計（現在は該当科目なし）
+    result_accounts.append(
+        custom_row("営業外費用合計", D(0), D(0), D(0), D(0),
+                   is_total=True, indent=True, is_pl=True)
+    )
+
+    # === 経常損益金額 ===
+    ordinary_profit = operating_profit + non_op_rev_closing
+    result_accounts.append(
+        custom_row("経常損益金額", D(0), D(0), ordinary_profit, ordinary_profit,
+                   is_total=True, is_pl=True)
+    )
+
+    # === 特別利益合計 ===
+    result_accounts.append(
+        custom_row("特別利益合計", D(0), D(0), D(0), D(0),
+                   is_total=True, indent=True, is_pl=True)
+    )
+
+    # === 特別損失合計 ===
+    result_accounts.append(
+        custom_row("特別損失合計", D(0), D(0), D(0), D(0),
+                   is_total=True, indent=True, is_pl=True)
+    )
+
+    # === 当期純損益金額 ===
+    result_accounts.append(
+        custom_row("当期純損益金額", D(0), D(0), ordinary_profit, ordinary_profit,
+                   is_total=True, is_pl=True)
+    )
+
+    # ========== 未分類科目（上記にない科目を末尾に追加） ==========
+    for code in sorted(account_data.keys()):
+        if code not in added_codes:
+            add(code)
+
+    # =============================================
+    # 構成比を計算
+    # B/S: 借方残合計ベース
+    # P/L: 売上高（対売上比）ベース
+    # =============================================
+    debit_balance_total = sum(
+        d["closing_balance"] for d in account_data.values()
+        if d["closing_balance"] > 0
+    )
+
+    for acc in result_accounts:
+        closing = D(acc["closing_balance"])
+        if acc.get("is_pl"):
+            # P/L: 対売上比
+            if revenue_val != 0:
+                ratio = (closing / revenue_val) * 100
+                acc["ratio"] = f"{ratio:.2f}"
+            else:
+                acc["ratio"] = "0.00"
+        else:
+            # B/S: 借方残合計ベース
+            if debit_balance_total != 0:
+                ratio = (closing / debit_balance_total) * 100
                 acc["ratio"] = f"{ratio:.2f}"
             else:
                 acc["ratio"] = "0.00"
 
-        # 総合計を計算
+    # 総合計を計算
-        total_opening = sum(data["opening_balance"] for data in account_data.values())
+    total_opening = sum(d["opening_balance"] for d in account_data.values())
-        total_debit = sum(data["debit"] for data in account_data.values())
+    total_debit = sum(d["debit"] for d in account_data.values())
-        total_credit = sum(data["credit"] for data in account_data.values())
+    total_credit = sum(d["credit"] for d in account_data.values())
-        total_closing = sum(data["closing_balance"] for data in account_data.values())
+    total_closing = sum(d["closing_balance"] for d in account_data.values())
 
     result = {
         "totals": {
@@ -302,7 +540,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
             "ratio": "100.00"
         },
         "accounts": result_accounts,
-        "grand_total_closing": str(grand_total_closing)
+        "grand_total_closing": str(debit_balance_total),
     }
-    
+
     return result

backend/app/routers/trial_balance.py

@@ -40,6 +40,7 @@ def get_trial_balance(
             JOIN accounts a ON a.account_id = l.account_id
             WHERE e.is_deleted = false
             AND e.is_latest = true
+            AND a.account_code NOT IN ('512', '513', '516')
         """
     else:
         # 旧系统：排除已修正的记录（使用 parent_entry_id）
@@ -55,6 +56,7 @@ def get_trial_balance(
             JOIN journal_entries e ON e.journal_entry_id = l.journal_entry_id
             JOIN accounts a ON a.account_id = l.account_id
             WHERE e.is_deleted = false
+            AND a.account_code NOT IN ('512', '513', '516')
             AND e.journal_entry_id NOT IN (
                 SELECT parent_entry_id 
                 FROM journal_entries 
@@ -83,7 +85,11 @@ def get_trial_balance(
             a.account_name,
             a.account_type
         ORDER BY
-            a.account_code
+            CASE 
+                WHEN a.account_code < '509' THEN a.account_code
+                WHEN a.account_code IN ('510', '511') THEN '508.' || a.account_code
+                ELSE a.account_code
+            END
     """
 
     with get_connection() as conn, conn.cursor() as cur:

backend/check_search_results.py

@@ -0,0 +1,113 @@
+#!/usr/bin/env python3
+"""
+フロントエンドの検索結果と実際のDB内容を比較
+"""
+import sys
+sys.path.insert(0, '/app')
+
+from app.db import get_connection
+
+from_date = '2025-06-01'
+to_date = '2025-06-30'
+account_id = 501
+
+print("=" * 80)
+print("【検索条件】")
+print(f"  期間: {from_date} ～ {to_date}")
+print(f"  科目: {account_id} (費用金)")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 修正履歴を含まない（最新版本のみ）
+        print("\n【1】修正履歴を含まない（is_latest = true）")
+        sql1 = """
+            SELECT 
+                je.journal_entry_id,
+                je.entry_date,
+                je.description,
+                je.revision_count,
+                je.is_latest,
+                COALESCE(SUM(jl.debit), 0) as debit_total,
+                COALESCE(SUM(jl.credit), 0) as credit_total
+            FROM journal_entries je
+            LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+            WHERE je.is_deleted = false
+                AND je.is_latest = true
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+            GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest
+            ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+        """
+        cur.execute(sql1, [from_date, to_date, account_id])
+        results1 = cur.fetchall()
+        print(f"  件数: {len(results1)}")
+        for row in results1:
+            print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']})")
+
+        # 修正履歴を含む（すべてのバージョン）
+        print("\n【2】修正履歴を含む（すべてのバージョン）")
+        sql2 = """
+            SELECT 
+                je.journal_entry_id,
+                je.entry_date,
+                je.description,
+                je.revision_count,
+                je.is_latest,
+                je.original_entry_id,
+                COALESCE(SUM(jl.debit), 0) as debit_total,
+                COALESCE(SUM(jl.credit), 0) as credit_total
+            FROM journal_entries je
+            LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+            WHERE je.is_deleted = false
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+            GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest, je.original_entry_id
+            ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+        """
+        cur.execute(sql2, [from_date, to_date, account_id])
+        results2 = cur.fetchall()
+        print(f"  件数: {len(results2)}")
+        for row in results2:
+            print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']}, orig={row['original_entry_id']})")
+
+        # 修正チェーンの分析
+        print("\n【3】修正チェーンの詳細分析")
+        sql3 = """
+            SELECT 
+                COALESCE(je.original_entry_id, je.journal_entry_id) as chain_id,
+                COUNT(*) as version_count,
+                STRING_AGG(DISTINCT je.journal_entry_id::text, ', ') as entry_ids,
+                STRING_AGG(DISTINCT je.revision_count::text, ', ' ORDER BY je.revision_count::text DESC) as revisions,
+                MAX(je.revision_count) as max_revision
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+            GROUP BY COALESCE(je.original_entry_id, je.journal_entry_id)
+            ORDER BY chain_id DESC
+        """
+        cur.execute(sql3, [from_date, to_date, account_id])
+        chains = cur.fetchall()
+        print(f"  チェーン数: {len(chains)}")
+        for chain in chains:
+            print(f"    • Chain {chain['chain_id']}: {chain['version_count']} バージョン (IDs: {chain['entry_ids']}, v{chain['revisions']})")
+
+print("\n" + "=" * 80)
+print("✓ 分析完了")
+print("=" * 80)

check_account_19_chain.py

@@ -0,0 +1,107 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【account_id 19（買掛金）の修正チェーン分析】")
+print("=" * 80)
+
+from_date = "2025-06-01"
+to_date = "2025-06-30"
+account_id = 19
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # Step 1: account_id 19 を含む仕訳を全て取得
+        print("\n【Step 1】account_id 19 を含むすべての仕訳（期間内）")
+        cur.execute("""
+            SELECT DISTINCT je.journal_entry_id, je.entry_date, je.description, 
+                   je.revision_count, je.is_latest, je.original_entry_id
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+            ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+        """, [from_date, to_date, account_id])
+        
+        all_entries = cur.fetchall()
+        print(f"件数: {len(all_entries)}")
+        for row in all_entries:
+            print(f"  • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description'][:50]}... (v{row['revision_count']}, latest={row['is_latest']}, orig={row['original_entry_id']})")
+
+        # Step 2: 修正チェーンの分析
+        print("\n【Step 2】修正チェーンの詳細")
+        cur.execute("""
+            SELECT 
+                COALESCE(je.original_entry_id, je.journal_entry_id) as chain_id,
+                array_agg(je.journal_entry_id ORDER BY je.revision_count) as entry_ids,
+                array_agg(je.revision_count ORDER BY je.revision_count) as revisions,
+                array_agg(je.is_latest ORDER BY je.revision_count) as is_latest_flags,
+                MAX(je.revision_count) as max_revision,
+                COUNT(*) as version_count
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+            GROUP BY COALESCE(je.original_entry_id, je.journal_entry_id)
+            ORDER BY chain_id DESC
+        """, [from_date, to_date, account_id])
+        
+        chains = cur.fetchall()
+        print(f"修正チェーン数: {len(chains)}")
+        for chain in chains:
+            print(f"\n  chain_id {chain['chain_id']}:")
+            print(f"    • エントリID: {chain['entry_ids']}")
+            print(f"    • リビジョン: {chain['revisions']}")
+            print(f"    • 最新フラグ: {chain['is_latest_flags']}")
+            print(f"    • バージョン数: {chain['version_count']}, 最大v{chain['max_revision']}")
+
+        # Step 3: 修正履歴を含まない場合と含む場合の件数比較
+        print("\n【Step 3】修正履歴フィルター適用の比較")
+        
+        # without include_history
+        cur.execute("""
+            SELECT COUNT(*) as cnt
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.is_latest = true
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+        """, [from_date, to_date, account_id])
+        result_without = cur.fetchone()
+        print(f"  修正履歴を含まない（is_latest=true）: {result_without['cnt']} 件")
+        
+        # with include_history
+        cur.execute("""
+            SELECT COUNT(*) as cnt
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+        """, [from_date, to_date, account_id])
+        result_with = cur.fetchone()
+        print(f"  修正履歴を含む（すべてのバージョン）: {result_with['cnt']} 件")
+        print(f"  差分: {result_with['cnt'] - result_without['cnt']} 件（古いバージョン）")
+
+print("\n" + "=" * 80)

check_accounts_105_502.py

@@ -0,0 +1,69 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【科目 105 小口現金 と 502 未払金 の確認】")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 科目情報を確認
+        print("\n【科目情報】")
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+            FROM accounts
+            WHERE account_id IN (105, 502)
+            ORDER BY account_id
+        """)
+        
+        accounts = cur.fetchall()
+        for acc in accounts:
+            print(f"  • ID {acc['account_id']}: {acc['account_code']} {acc['account_name']} ({acc['account_type']})")
+
+        # 105 を含む journal_lines の件数
+        print("\n【105 小口現金 を含む仕訳行】")
+        cur.execute("""
+            SELECT COUNT(*) as cnt
+            FROM journal_lines
+            WHERE account_id = 105
+        """)
+        result = cur.fetchone()
+        print(f"  件数: {result['cnt']}")
+
+        if result['cnt'] > 0:
+            # 詳細を表示
+            print("\n【詳細例（最初の 10 件）】")
+            cur.execute("""
+                SELECT 
+                    jl.journal_line_id,
+                    jl.journal_entry_id,
+                    je.entry_date,
+                    je.description,
+                    jl.debit,
+                    jl.credit
+                FROM journal_lines jl
+                JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+                WHERE jl.account_id = 105
+                ORDER BY je.entry_date DESC
+                LIMIT 10
+            """)
+            
+            for row in cur.fetchall():
+                debit_display = f"借方 {row['debit']}" if row['debit'] > 0 else ""
+                credit_display = f"貸方 {row['credit']}" if row['credit'] > 0 else ""
+                side = (debit_display + " " + credit_display).strip()
+                print(f"  • ID {row['journal_line_id']}: {row['entry_date']} - {row['description'][:40]}... ({side})")
+
+        # 102 と比較（参考用）
+        print("\n【502 未払金 の現在の利用状況】")
+        cur.execute("""
+            SELECT COUNT(*) as cnt
+            FROM journal_lines
+            WHERE account_id = 502
+        """)
+        result502 = cur.fetchone()
+        print(f"  件数: {result502['cnt']}")
+
+print("\n" + "=" * 80)

check_all_entries_in_period.py

@@ -0,0 +1,50 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【期間内（2025-06-01～06-30）のすべての仕訳と科目】")
+print("=" * 80)
+
+from_date = "2025-06-01"
+to_date = "2025-06-30"
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 期間内のすべての仕訳
+        cur.execute("""
+            SELECT je.journal_entry_id, je.entry_date, je.description
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.is_latest = true
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+            ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+            LIMIT 10
+        """, [from_date, to_date])
+        
+        rows = cur.fetchall()
+        print(f"\n期間内の仕訳（最新版のみ）：{len(rows)} 件")
+        
+        for i, row in enumerate(rows, 1):
+            print(f"\n{i}. 仕訳 ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']}")
+            
+            # この仕訳の科目を表示
+            cur.execute("""
+                SELECT 
+                    a.account_id, 
+                    a.account_code,
+                    a.account_name,
+                    jl.debit,
+                    jl.credit
+                FROM journal_lines jl
+                JOIN accounts a ON jl.account_id = a.account_id
+                WHERE jl.journal_entry_id = %s
+                ORDER BY a.account_id
+            """, [row['journal_entry_id']])
+            
+            for line in cur.fetchall():
+                print(f"   • ID {line['account_id']} ({line['account_code']}) {line['account_name']}: 借方 {line['debit']}, 貸方 {line['credit']}")
+
+print("\n" + "=" * 80)

check_all_revision_chains.py

@@ -0,0 +1,71 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【すべての journal_entry の修正歴チェーン分析】")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # すべてのチェーンを取得
+        cur.execute("""
+            SELECT 
+                COALESCE(je.original_entry_id, je.journal_entry_id) as chain_id,
+                array_agg(DISTINCT je.journal_entry_id ORDER BY je.journal_entry_id) as all_entry_ids,
+                array_agg(DISTINCT je.revision_count ORDER BY je.revision_count DESC) as all_revisions,
+                COUNT(*) as total_versions,
+                COUNT(CASE WHEN je.is_latest = true THEN 1 END) as latest_count,
+                COUNT(CASE WHEN je.is_latest = false THEN 1 END) as old_count,
+                MAX(je.revision_count) as max_revision
+            FROM journal_entries je
+            WHERE je.is_deleted = false
+            GROUP BY COALESCE(je.original_entry_id, je.journal_entry_id)
+            HAVING COUNT(*) > 1 OR MAX(je.revision_count) > 1
+            ORDER BY MAX(je.revision_count) DESC
+            LIMIT 20
+        """)
+        
+        chains = cur.fetchall()
+        print(f"\n修正チェーン数: {len(chains)}")
+        
+        if chains:
+            print("\n📋 詳細：")
+            for i, chain in enumerate(chains, 1):
+                print(f"\n{i}. Chain ID {chain['chain_id']}:")
+                print(f"     • 全 entry_id: {chain['all_entry_ids']}")
+                print(f"     • リビジョン: {chain['all_revisions']}")
+                print(f"     • 総バージョン数: {chain['total_versions']}")
+                print(f"     • 最新版本: {chain['latest_count']}, 古いバージョン: {chain['old_count']}")
+                print(f"     • 最大リビジョン: v{chain['max_revision']}")
+        else:
+            print("\n⚠️ 修正歴チェーン（複数バージョン）が見つかりません")
+            
+        # 古いバージョンが存在するか直接確認
+        print("\n" + "=" * 80)
+        print("【古いバージョン（is_latest = false）の存在確認】")
+        cur.execute("""
+            SELECT COUNT(*) as old_version_count,
+                   COUNT(DISTINCT COALESCE(original_entry_id, journal_entry_id)) as old_chain_count
+            FROM journal_entries
+            WHERE is_deleted = false AND is_latest = false
+        """)
+        old_result = cur.fetchone()
+        print(f"\n古いバージョン総数: {old_result['old_version_count']}")
+        print(f"古いバージョンを含むチェーン数: {old_result['old_chain_count']}")
+        
+        if old_result['old_version_count'] > 0:
+            print("\n📝 古いバージョンの例（最初の 5 個）：")
+            cur.execute("""
+                SELECT je.journal_entry_id, je.entry_date, je.description, 
+                       je.revision_count, je.original_entry_id
+                FROM journal_entries je
+                WHERE je.is_deleted = false AND je.is_latest = false
+                ORDER BY je.journal_entry_id DESC
+                LIMIT 5
+            """)
+            for row in cur.fetchall():
+                print(f"  • ID {row['journal_entry_id']}: {row['entry_date']} - v{row['revision_count']} (orig={row['original_entry_id']})")
+
+print("\n" + "=" * 80)

check_api_fix.py

@@ -0,0 +1,69 @@
+#!/usr/bin/env python3
+"""Test if the trial-balance API fix is applied"""
+import requests
+import json
+
+url = 'http://127.0.0.1:18080/trial-balance'
+params = {
+    'fiscal_year': 2025,
+    'date_from': '2025-06-01',
+    'date_to': '2025-12-31'
+}
+
+print("🔍 Testing API...")
+print(f"URL: {url}")
+print()
+
+try:
+    response = requests.get(url, params=params)
+    response.raise_for_status()
+    data = response.json()
+    
+    if isinstance(data, dict) and 'accounts' in data:
+        accounts = data['accounts']
+        
+        # Find the target row
+        target = [row for row in accounts if row.get('account_name') == '繰越利益剰余金合計']
+        
+        if target:
+            row = target[0]
+            print("✓ Found: 繰越利益剰余金合計")
+            print(f"  debit:  {row.get('debit')}")
+            print(f"  credit: {row.get('credit')}")
+            print()
+            print("Expected (after fix):")
+            print("  debit:  0")
+            print("  credit: 7967855")
+            print()
+            
+            # Convert to float for comparison (handles both "0" and "0.00")
+            try:
+                debit_correct = float(row.get('debit', '0')) == 0.0
+                credit_correct = float(row.get('credit', '0')) == 7967855.0
+            except (ValueError, TypeError):
+                debit_correct = False
+                credit_correct = False
+            
+            if debit_correct and credit_correct:
+                print("✅✅✅ SUCCESS!")
+                print("✅ API is now returning CORRECT values!")
+                print("✅ The fix has been successfully applied and verified!")
+            else:
+                print("❌ Values still incorrect")
+                if not debit_correct:
+                    print(f"   - debit is {row.get('debit')}, expected 0")
+                if not credit_correct:
+                    print(f"   - credit is {row.get('credit')}, expected 7967855")
+        else:
+            print("❌ Cannot find 繰越利益剰余金合計 row")
+            print("\nLast 5 rows:")
+            for row in accounts[-5:]:
+                print(f"  {row.get('account_name')}: debit={row.get('debit')}, credit={row.get('credit')}")
+    else:
+        print("Unexpected response structure")
+        print(json.dumps(data, indent=2, ensure_ascii=False)[:200])
+    
+except Exception as e:
+    print(f"❌ Error: {type(e).__name__}: {e}")
+    import traceback
+    traceback.print_exc()

check_api_query.py

@@ -0,0 +1,112 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【実際に API が使用している SQL クエリを再現】")
+print("=" * 80)
+
+from_date = "2025-06-01"
+to_date = "2025-06-30"
+account_id = 501
+include_history = False
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # フィールド存在チェック
+        cur.execute("""
+            SELECT column_name FROM information_schema.columns 
+            WHERE table_name = 'journal_entries' 
+            AND column_name IN ('is_latest', 'revision_count', 'original_entry_id')
+        """)
+        existing_fields = {row['column_name'] for row in cur.fetchall()}
+        print(f"\n📋 DB フィールド: {existing_fields}")
+        
+        if 'revision_count' in existing_fields and 'is_latest' in existing_fields:
+            if include_history:
+                sql = """
+                    SELECT 
+                        je.journal_entry_id,
+                        je.entry_date,
+                        je.description,
+                        je.fiscal_year,
+                        je.revision_count,
+                        je.is_latest,
+                        je.original_entry_id,
+                        COALESCE(SUM(jl.debit), 0) as debit_total,
+                        COALESCE(SUM(jl.credit), 0) as credit_total,
+                        STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ') as tax_rates
+                    FROM journal_entries je
+                    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+                    WHERE je.is_deleted = false
+                """
+            else:
+                sql = """
+                    SELECT 
+                        je.journal_entry_id,
+                        je.entry_date,
+                        je.description,
+                        je.fiscal_year,
+                        je.revision_count,
+                        je.is_latest,
+                        je.original_entry_id,
+                        COALESCE(SUM(jl.debit), 0) as debit_total,
+                        COALESCE(SUM(jl.credit), 0) as credit_total,
+                        STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ') as tax_rates
+                    FROM journal_entries je
+                    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+                    WHERE je.is_deleted = false
+                    AND je.is_latest = true
+                """
+            params = []
+        
+        # 期間フ
+        sql += " AND je.entry_date >= %s"
+        params.append(from_date)
+        
+        sql += " AND je.entry_date <= %s"
+        params.append(to_date)
+        
+        # account_id フィルター
+        if account_id:
+            sql += """ AND je.journal_entry_id IN (
+                SELECT DISTINCT journal_entry_id 
+                FROM journal_lines 
+                WHERE account_id = %s
+            )"""
+            params.append(account_id)
+        
+        sql += " GROUP BY je.journal_entry_id, je.entry_date, je.description, je.fiscal_year, je.revision_count, je.is_latest, je.original_entry_id"
+        sql += " ORDER BY je.entry_date DESC, je.journal_entry_id DESC"
+        
+        print(f"\n【SQL】")
+        print(sql)
+        print(f"\n【パラメータ】{params}")
+        
+        cur.execute(sql, params)
+        rows = cur.fetchall()
+        
+        print(f"\n【結果】{len(rows)} 件")
+        for i, row in enumerate(rows, 1):
+            print(f"\n{i}. ID {row['journal_entry_id']}")
+            print(f"   日付: {row['entry_date']}")
+            print(f"   摘要: {row['description']}")
+            print(f"   借方: {row['debit_total']}, 貸方: {row['credit_total']}")
+
+        # account_id 501 のレコードを持つ仕訳を確認
+        print("\n" + "=" * 80)
+        print("【仕訳に含まれる科目の内訳】")
+        if rows:
+            for row in rows[:1]:  # 最初のレコードが 501 を含むか
+                print(f"\n仕訳 ID {row['journal_entry_id']} の行科目:")
+                cur.execute("""
+                    SELECT account_id, account_name, debit, credit
+                    FROM journal_lines jl
+                    JOIN accounts a ON jl.account_id = a.account_id
+                    WHERE jl.journal_entry_id = %s
+                """, [row['journal_entry_id']])
+                for line in cur.fetchall():
+                    print(f"  • {line['account_id']} {line['account_name']}: 借方 {line['debit']}, 貸方 {line['credit']}")
+
+print("\n" + "=" * 80)

check_chain_140_accounts.py

@@ -0,0 +1,53 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【Chain 140 の各バージョンの科目内訳】")
+print("=" * 80)
+
+chain_id = 140
+entry_ids = [140, 438, 461]
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        for entry_id in entry_ids:
+            cur.execute("""
+                SELECT je.journal_entry_id, je.revision_count, je.is_latest, je.entry_date
+                FROM journal_entries je
+                WHERE je.journal_entry_id = %s
+            """, [entry_id])
+            
+            entry = cur.fetchone()
+            print(f"\n【ID {entry_id} (v{entry['revision_count']}, latest={entry['is_latest']})】")
+            print(f"日付: {entry['entry_date']}")
+            
+            cur.execute("""
+                SELECT 
+                    a.account_id,
+                    a.account_code,
+                    a.account_name,
+                    COALESCE(jl.debit, 0) as debit,
+                    COALESCE(jl.credit, 0) as credit
+                FROM journal_lines jl
+                JOIN accounts a ON jl.account_id = a.account_id
+                WHERE jl.journal_entry_id = %s
+                ORDER BY a.account_id
+            """, [entry_id])
+            
+            lines = cur.fetchall()
+            print(f"  行数: {len(lines)}")
+            for line in lines:
+                debit_display = f"借方 {line['debit']}" if line['debit'] > 0 else ""
+                credit_display = f"貸方 {line['credit']}" if line['credit'] > 0 else ""
+                side = (debit_display + " " + credit_display).strip()
+                marker = " ← 古いバージョンにない科目" if line['account_id'] == 19 and entry_id == 461 else ""
+                print(f"    • {line['account_id']} ({line['account_code']}) {line['account_name']}: {side}{marker}")
+
+print("\n" + "=" * 80)
+print("【結論】")
+print("修正前バージョンと修正後バージョンで科目構成が異なります。")
+print("古いバージョンには account_id 19（買掛金）がないため、")
+print("account_id 19 でフィルターした場合、最新バージョンのみが返されます。")
+print("=" * 80)

check_chain_140_detail.py

@@ -0,0 +1,75 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【Chain ID 140 の詳細分析】")
+print("=" * 80)
+
+chain_id = 140
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # チェーン 140 内のすべてのバージョン
+        cur.execute("""
+            SELECT 
+                je.journal_entry_id,
+                je.entry_date,
+                je.description,
+                je.revision_count,
+                je.is_latest,
+                je.original_entry_id
+            FROM journal_entries je
+            WHERE (je.journal_entry_id = %s OR je.original_entry_id = %s)
+            AND je.is_deleted = false
+            ORDER BY je.revision_count ASC
+        """, [chain_id, chain_id])
+        
+        versions = cur.fetchall()
+        print(f"\nチェーン内のバージョン: {len(versions)}")
+        for row in versions:
+            print(f"\n  • ID {row['journal_entry_id']} (v{row['revision_count']}):")
+            print(f"    - 日付: {row['entry_date']}")
+            print(f"    - 摘要: {row['description'][:60]}...")
+            print(f"    - 最新: {row['is_latest']}")
+            print(f"    - オリジナル: {row['original_entry_id']}")
+        
+        # 各バージョンで account_id 19 を持つか確認
+        print("\n【各バージョンで account_id 19 を持つか確認】")
+        for row in versions:
+            cur.execute("""
+                SELECT COUNT(*) as cnt
+                FROM journal_lines
+                WHERE journal_entry_id = %s AND account_id = 19
+            """, [row['journal_entry_id']])
+            has_account = cur.fetchone()
+            print(f"  ID {row['journal_entry_id']}: account_id 19を含む = {has_account['cnt'] > 0}")
+
+        # 期間内（2025-06-01～06-30）で、account_id 19を含むすべてのバージョン
+        print("\n【期間内 + account_id 19 フィルター】")
+        cur.execute("""
+            SELECT 
+                je.journal_entry_id,
+                je.entry_date,
+                je.revision_count,
+                je.is_latest
+            FROM journal_entries je
+            WHERE (je.journal_entry_id = %s OR je.original_entry_id = %s)
+            AND je.is_deleted = false
+            AND je.entry_date >= %s
+            AND je.entry_date <= %s
+            AND je.journal_entry_id IN (
+                SELECT DISTINCT journal_entry_id
+                FROM journal_lines
+                WHERE account_id = 19
+            )
+            ORDER BY je.revision_count ASC
+        """, [chain_id, chain_id, '2025-06-01', '2025-06-30'])
+        
+        filtered = cur.fetchall()
+        print(f"\n期間内 + account_id 19 フィルター: {len(filtered)} 件")
+        for row in filtered:
+            print(f"  • ID {row['journal_entry_id']} (v{row['revision_count']}, latest={row['is_latest']}): {row['entry_date']}")
+
+print("\n" + "=" * 80)

check_db_records.py

@@ -0,0 +1,85 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+from_date = "2025-06-01"
+to_date = "2025-06-30"
+account_id = 501
+
+print("=" * 80)
+print("【検索条件】")
+print(f"  期間: {from_date} ～ {to_date}")
+print(f"  科目: {account_id} (費用金)")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # ステップ 1: journal_lines に account_id 501 のレコードがあるか
+        print("\n【ステップ 0】account_id 501 を持つ journal_lines")
+        sql0 = "SELECT COUNT(*) as cnt FROM journal_lines WHERE account_id = %s"
+        cur.execute(sql0, [account_id])
+        result0 = cur.fetchone()
+        print(f"  全体件数: {result0['cnt']}")
+
+        # ステップ 2: journal_lines に account_id 501 で期間限定のレコードがあるか
+        print("\n【ステップ 0.5】account_id 501 で期間限定のレコード")
+        sql0_5 = """
+            SELECT COUNT(*) as cnt FROM journal_lines jl
+            WHERE jl.account_id = %s
+            AND jl.journal_entry_id IN (
+                SELECT journal_entry_id FROM journal_entries 
+                WHERE entry_date >= %s AND entry_date <= %s
+            )
+        """
+        cur.execute(sql0_5, [account_id, from_date, to_date])
+        result0_5 = cur.fetchone()
+        print(f"  期間内件数: {result0_5['cnt']}")
+
+        # ステップ 3: その journal_entry_id のリスト
+        print("\n【ステップ 1】該当する journal_entry_id のリスト")
+        sql1 = """
+            SELECT DISTINCT journal_entry_id 
+            FROM journal_lines 
+            WHERE account_id = %s
+            AND journal_entry_id IN (
+                SELECT journal_entry_id FROM journal_entries 
+                WHERE entry_date >= %s AND entry_date <= %s
+            )
+        """
+        cur.execute(sql1, [account_id, from_date, to_date])
+        entry_ids = [row['journal_entry_id'] for row in cur.fetchall()]
+        print(f"  該当 journal_entry_id: {entry_ids}")
+
+        if entry_ids:
+            print("\n【ステップ 2】これらの仕訳の詳細")
+            placeholders = ','.join(['%s'] * len(entry_ids))
+            sql2 = f"""
+                SELECT 
+                    journal_entry_id, entry_date, description, revision_count, is_latest
+                FROM journal_entries
+                WHERE journal_entry_id IN ({placeholders})
+            """
+            cur.execute(sql2, entry_ids)
+            for row in cur.fetchall():
+                print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']})")
+
+        # オリジナルのクエリ
+        print("\n【ステップ 3】修正履歴を含まない（is_latest = true）")
+        sql3 = """
+            SELECT COUNT(*) as cnt FROM journal_entries je
+            WHERE je.is_deleted = false
+                AND je.is_latest = true
+                AND je.entry_date >= %s
+                AND je.entry_date <= %s
+                AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )
+        """
+        cur.execute(sql3, [from_date, to_date, account_id])
+        result3 = cur.fetchone()
+        print(f"  件数: {result3['cnt']}")
+
+print("\n" + "=" * 80)

check_revisions.py

@@ -0,0 +1,48 @@
+#!/usr/bin/env python3
+import psycopg2
+from psycopg2.extras import RealDictCursor
+import os
+
+# 接続設定
+conn = psycopg2.connect(
+    user=os.getenv('DB_USER', 'postgres'),
+    password=os.getenv('DB_PASSWORD', 'postgres'),
+    host='localhost',
+    port='5432',
+    database=os.getenv('DB_NAME', 'accounting_db')
+)
+
+cur = conn.cursor(cursor_factory=RealDictCursor)
+
+# 修正版本（revision_count > 1）があるか確認
+cur.execute("""
+    SELECT COUNT(*) as total, 
+           COUNT(CASE WHEN is_latest = true THEN 1 END) as latest_count,
+           COUNT(CASE WHEN revision_count > 1 THEN 1 END) as revised_count,
+           MAX(revision_count) as max_revision
+    FROM journal_entries
+    WHERE is_deleted = false
+""")
+
+result = cur.fetchone()
+print("📊 修正版本統計")
+print(f"  • 全記録: {result['total']}")
+print(f"  • 最新版本: {result['latest_count']}")
+print(f"  • 修正版本: {result['revised_count']}")
+print(f"  • 最大改版數: {result['max_revision']}")
+
+# 修正版本の例を表示
+if result['revised_count'] > 0:
+    print("\n📝 修正版本の例（最初の 5 件）：")
+    cur.execute("""
+        SELECT journal_entry_id, entry_date, description, revision_count, is_latest
+        FROM journal_entries
+        WHERE revision_count > 1 AND is_deleted = false
+        ORDER BY revision_count DESC, journal_entry_id DESC
+        LIMIT 5
+    """)
+    for row in cur.fetchall():
+        print(f"  • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']})")
+
+cur.close()
+conn.close()

check_search_results.py

@@ -0,0 +1,131 @@
+#!/usr/bin/env python3
+import os
+import sys
+import psycopg2
+from psycopg2.extras import RealDictCursor
+from datetime import date
+
+# 接続設定
+try:
+    conn = psycopg2.connect(
+        user=os.getenv('DB_USER', 'postgres'),
+        password=os.getenv('DB_PASSWORD', 'postgres'),
+        host='postgres',
+        port='5432',
+        database=os.getenv('DB_NAME', 'accounting_db')
+    )
+except:
+    # ローカル接続を試みる
+    conn = psycopg2.connect(
+        user='postgres',
+        password='postgres',
+        host='localhost',
+        port='5432',
+        database='accounting_db'
+    )
+
+cur = conn.cursor(cursor_factory=RealDictCursor)
+
+# 検索条件
+from_date = '2025-06-01'
+to_date = '2025-06-30'
+account_id = 501  # 費用金
+
+# 条件1: 修正履歴を含まない（最新版本のみ）
+print("=" * 80)
+print("【検索条件】")
+print(f"  期間: {from_date} ～ {to_date}")
+print(f"  科目: {account_id}")
+print("=" * 80)
+
+print("\n【1】修正履歴を含まない（is_latest = true）")
+sql1 = """
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.revision_count,
+        je.is_latest,
+        COALESCE(SUM(jl.debit), 0) as debit_total,
+        COALESCE(SUM(jl.credit), 0) as credit_total
+    FROM journal_entries je
+    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    WHERE je.is_deleted = false
+        AND je.is_latest = true
+        AND je.entry_date >= %s
+        AND je.entry_date <= %s
+        AND je.journal_entry_id IN (
+            SELECT DISTINCT journal_entry_id 
+            FROM journal_lines 
+            WHERE account_id = %s
+        )
+    GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest
+    ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+"""
+cur.execute(sql1, [from_date, to_date, account_id])
+results1 = cur.fetchall()
+print(f"  件数: {len(results1)}")
+for row in results1:
+    print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']})")
+
+print("\n【2】修正履歴を含む（すべてのバージョン）")
+sql2 = """
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.revision_count,
+        je.is_latest,
+        je.original_entry_id,
+        COALESCE(SUM(jl.debit), 0) as debit_total,
+        COALESCE(SUM(jl.credit), 0) as credit_total
+    FROM journal_entries je
+    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    WHERE je.is_deleted = false
+        AND je.entry_date >= %s
+        AND je.entry_date <= %s
+        AND je.journal_entry_id IN (
+            SELECT DISTINCT journal_entry_id 
+            FROM journal_lines 
+            WHERE account_id = %s
+        )
+    GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest, je.original_entry_id
+    ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+"""
+cur.execute(sql2, [from_date, to_date, account_id])
+results2 = cur.fetchall()
+print(f"  件数: {len(results2)}")
+for row in results2:
+    print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']}, orig={row['original_entry_id']})")
+
+print("\n【3】同じ日付・科目の修正版本の詳細情報")
+sql3 = """
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.revision_count,
+        je.is_latest,
+        je.original_entry_id,
+        COUNT(DISTINCT jl.account_id) as account_count
+    FROM journal_entries je
+    LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    WHERE je.is_deleted = false
+        AND je.entry_date >= %s
+        AND je.entry_date <= %s
+    GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest, je.original_entry_id
+    ORDER BY je.entry_date DESC, je.journal_entry_id DESC
+    LIMIT 10
+"""
+cur.execute(sql3, [from_date, to_date])
+results3 = cur.fetchall()
+print(f"  同じ期間内のすべての仕訳（最初の10件）:")
+for row in results3:
+    print(f"    • ID {row['journal_entry_id']}: {row['entry_date']} - {row['description']} (v{row['revision_count']}, latest={row['is_latest']}, orig={row['original_entry_id']}, accts={row['account_count']})")
+
+cur.close()
+conn.close()
+
+print("\n" + "=" * 80)
+print("✓ 分析完了")
+print("=" * 80)

docker-compose.yml

@@ -10,6 +10,8 @@ services:
       - .env
     ports:
       - "18080:18080"
+    volumes:
+      - ./frontend:/app/frontend:ro
     networks:
       - njts_net
 

frontend/journal-edit.html

@@ -44,6 +44,7 @@
       .account-search-container {
         position: relative;
         width: 100%;
+        box-sizing: border-box;
       }
 
       .account-search-input {
@@ -52,6 +53,7 @@
         border: 1px solid #ccc;
         border-radius: 4px;
         font-size: 14px;
+        box-sizing: border-box;
       }
 
       .account-search-input:focus {
@@ -84,6 +86,9 @@
         cursor: pointer;
         border-bottom: 1px solid #f0f0f0;
         font-size: 14px;
+        text-align: left;
+        display: block;
+        width: 100%;
       }
 
       .account-option:hover,
@@ -94,11 +99,14 @@
       .account-option-strong {
         font-weight: bold;
         color: #333;
+        display: inline;
+        margin-right: 6px;
       }
 
       .account-option-light {
-        color: #999;
+        color: #555;
-        font-size: 12px;
+        font-size: 14px;
+        display: inline;
       }
     </style>
   </head>
@@ -241,43 +249,81 @@
         const container = inputElement.closest(".account-search-container");
         const dropdown = container.querySelector(".account-dropdown");
 
-        inputElement.addEventListener("input", (e) => {
+        // 科目選択履歴を保存（journal-entry.htmlと共通のlocalStorageキー）
-          const searchText = e.target.value.toLowerCase().trim();
+        function saveAccountToRecentEdit(accountId) {
+          if (!accountId) return;
+          let recent = JSON.parse(localStorage.getItem("recentAccounts") || "[]");
+          recent = recent.filter((id) => id !== accountId);
+          recent.unshift(accountId);
+          if (recent.length > 20) recent = recent.slice(0, 20);
+          localStorage.setItem("recentAccounts", JSON.stringify(recent));
+        }
 
-          if (!searchText) {
+        function makeLbl(text) {
-            dropdown.classList.remove("active");
+          const lbl = document.createElement("div");
-            return;
+          lbl.style.cssText = "padding:3px 12px;font-size:11px;color:#888;background:#f5f5f5;font-weight:bold;border-bottom:1px solid #e0e0e0;";
-          }
+          lbl.textContent = text;
+          return lbl;
+        }
 
-          // 过滤账户
+        // 显示科目下拉列表的函数
-          const filtered = accounts.filter((acc) => {
+        function showAccountList(searchText = "") {
-            const code = acc.account_code.toLowerCase();
+          const isFiltered = searchText.length > 0;
-            const name = acc.account_name.toLowerCase();
+          let filtered = accounts;
-            return code.includes(searchText) || name.includes(searchText);
+          if (isFiltered) {
-          });
+            filtered = accounts.filter((acc) => {
-
+              const code = acc.account_code.toLowerCase();
-          // 生成下拉建议
+              const name = acc.account_name.toLowerCase();
-          dropdown.innerHTML = "";
+              return code.includes(searchText) || name.includes(searchText);
-          if (filtered.length === 0) {
-            dropdown.innerHTML = `<div style="padding: 8px 12px; color: #999;">該当する科目がありません</div>`;
-          } else {
-            filtered.slice(0, 20).forEach((acc) => {
-              const option = document.createElement("div");
-              option.className = "account-option";
-              option.innerHTML = `
-                <span class="account-option-strong">${acc.account_code}</span>
-                <span class="account-option-light">${acc.account_name}</span>
-              `;
-              option.addEventListener("click", () => {
-                inputElement.value = `${acc.account_code} ${acc.account_name}`;
-                inputElement.dataset.accountId = acc.account_id;
-                dropdown.classList.remove("active");
-              });
-              dropdown.appendChild(option);
             });
           }
 
+          dropdown.innerHTML = "";
+
+          function appendOpt(acc) {
+            const option = document.createElement("div");
+            option.className = "account-option";
+            option.innerHTML = `<span class="account-option-strong">${acc.account_code}</span><span class="account-option-light">${acc.account_name}</span>`;
+            option.addEventListener("click", () => {
+              inputElement.value = `${acc.account_code} ${acc.account_name}`;
+              inputElement.dataset.accountId = acc.account_id;
+              dropdown.classList.remove("active");
+              saveAccountToRecentEdit(acc.account_id);
+            });
+            dropdown.appendChild(option);
+          }
+
+          if (filtered.length === 0) {
+            dropdown.innerHTML = `<div style="padding: 8px 12px; color: #999;">該当する科目がありません</div>`;
+          } else if (isFiltered) {
+            const sorted = filtered.slice().sort((a, b) => a.account_code.localeCompare(b.account_code));
+            sorted.slice(0, 50).forEach(appendOpt);
+          } else {
+            const recentIds = JSON.parse(localStorage.getItem("recentAccounts") || "[]");
+            const recentItems = recentIds.map((id) => filtered.find((a) => a.account_id === id)).filter(Boolean);
+            const recentSet = new Set(recentIds);
+            const otherItems = filtered
+              .filter((a) => !recentSet.has(a.account_id))
+              .sort((a, b) => a.account_code.localeCompare(b.account_code));
+
+            if (recentItems.length > 0) {
+              dropdown.appendChild(makeLbl("⭐ 最近使った科目"));
+              recentItems.forEach(appendOpt);
+              const sep = document.createElement("div");
+              sep.style.cssText = "border-top:1px solid #e8e8e8;margin:2px 0;";
+              dropdown.appendChild(sep);
+            }
+            dropdown.appendChild(makeLbl("📋 すべての科目"));
+            otherItems.slice(0, 50).forEach(appendOpt);
+          }
+
           dropdown.classList.add("active");
+        }
+
+        // 入力時：フィルター
+        inputElement.addEventListener("input", (e) => {
+          const searchText = e.target.value.toLowerCase().trim();
+          showAccountList(searchText);
         });
 
         // クリック以外の場所のドロップダウンを非表示
@@ -287,11 +333,9 @@
           }
         });
 
-        // フォーカス時にドロップダウンを表示（既存値がある場合）
+        // フォーカス時：すべての科目を表示
         inputElement.addEventListener("focus", () => {
-          if (inputElement.value) {
+          showAccountList(inputElement.value.toLowerCase().trim());
-            dropdown.classList.add("active");
-          }
         });
       }
 
@@ -386,13 +430,20 @@
 
         if (line) {
           // Find the account and populate the input
-          const account = accounts.find(a => a.account_id === line.account_id);
+          const account = accounts.find(
+            (a) => a.account_id === line.account_id,
+          );
           if (account) {
             accountInput.value = `${account.account_code} ${account.account_name}`;
             accountInput.dataset.accountId = account.account_id;
           }
-          tr.querySelectorAll("input")[1].value = line.debit || "";
+          // type="number" のみを取得
-          tr.querySelectorAll("input")[2].value = line.credit || "";
+          const numberInputs = tr.querySelectorAll("input[type='number']");
+          // Decimal 値を数値に変換してから代入
+          const debitVal = Number(line.debit) || 0;
+          const creditVal = Number(line.credit) || 0;
+          numberInputs[0].value = debitVal > 0 ? String(debitVal) : "";
+          numberInputs[1].value = creditVal > 0 ? String(creditVal) : "";
         }
 
         // 入力時に合計を自動更新
@@ -414,8 +465,26 @@
         let d = 0,
           c = 0;
         document.querySelectorAll("#linesTable tbody tr").forEach((tr) => {
-          d += Number(tr.querySelectorAll("input")[0].value || 0);
+          // type="number" のみを取得（科目検索入力框を除外）
-          c += Number(tr.querySelectorAll("input")[1].value || 0);
+          const numberInputs = tr.querySelectorAll("input[type='number']");
+          if (numberInputs.length >= 2) {
+            const debitStr = numberInputs[0]?.value;
+            const creditStr = numberInputs[1]?.value;
+
+            // 空または 0 を含む場合は 0、そうでなければ数値に変換
+            const debitVal =
+              debitStr && debitStr.trim()
+                ? Number(debitStr.toString().replace(/,/g, ""))
+                : 0;
+            const creditVal =
+              creditStr && creditStr.trim()
+                ? Number(creditStr.toString().replace(/,/g, ""))
+                : 0;
+
+            // NaN チェック
+            if (!isNaN(debitVal)) d += debitVal;
+            if (!isNaN(creditVal)) c += creditVal;
+          }
         });
         document.getElementById("debitTotal").textContent = d.toLocaleString();
         document.getElementById("creditTotal").textContent = c.toLocaleString();
@@ -429,13 +498,28 @@
         result.textContent = "";
         result.className = "";
 
-        const entryDate = document.getElementById("entryDate").value;
+        const entryDateInput = document.getElementById("entryDate");
+        const entryDate = entryDateInput.value;
         const desc = document.getElementById("description").value;
 
-        if (!entryDate || !desc) {
+        if (entryDateInput.validity.badInput) {
+          showError(
+            "日付が正しくありません。存在しない日付が入力されています（例：11月31日は無効です）",
+          );
+          return;
+        }
+        if (!entryDate && !desc) {
           showError("日付と摘要は必須です");
           return;
         }
+        if (!entryDate) {
+          showError("日付を入力してください");
+          return;
+        }
+        if (!desc) {
+          showError("摘要を入力してください");
+          return;
+        }
 
         const lines = [];
         let d = 0,
@@ -444,8 +528,9 @@
         document.querySelectorAll("#linesTable tbody tr").forEach((tr) => {
           const accountInput = tr.querySelector(".account-search-input");
           const accountId = Number(accountInput.dataset.accountId || 0);
-          const debit = Number(tr.querySelectorAll("input")[1].value || 0);
+          const numberInputs = tr.querySelectorAll("input[type='number']");
-          const credit = Number(tr.querySelectorAll("input")[2].value || 0);
+          const debit = Number(numberInputs[0]?.value || 0);
+          const credit = Number(numberInputs[1]?.value || 0);
           if (debit === 0 && credit === 0) return;
           lines.push({ account_id: accountId, debit, credit });
           d += debit;

frontend/js/trial-balance.js

@@ -3,8 +3,18 @@
 // ===============================================
 console.log("🔧 trial-balance.js ファイルが読み込まれました");
 
-// 初期读入関数
+// 防止重复初始化
+let trialBalanceInitialized = false;
+
+// 初期読込関数
 function initTrialBalance() {
+  // 已经初始化过就直接返回
+  if (trialBalanceInitialized) {
+    console.log("⚠️  initTrialBalance() はすでに実行済みです");
+    return;
+  }
+
+  trialBalanceInitialized = true;
   console.log("✓ initTrialBalance() 関数が実行されました");
 
   const API_URL = `/trial-balance`;
@@ -69,12 +79,90 @@ function initTrialBalance() {
 
         tbody.innerHTML = "";
 
-        let totalOpening = 0;
+        // =========================================
-        let totalDebit = 0;
+        // 科目タイプ判定関数（日本企業損益計算書対応）
-        let totalCredit = 0;
+        // =========================================
-        let totalClosing = 0;
+        function getAccountType(accountCode) {
+          if (!accountCode) return "unknown";
+          const code = parseInt(accountCode);
+
+          // 営業収益（売上高）
+          if (code === 701) return "operating_revenue";
+
+          // 非営業収益（受取利息、雑収入）
+          if (code === 702 || code === 709) return "non_operating_revenue";
+
+          // 売上原価（仕入高）
+          if (code === 801) return "cogs";
+
+          // 営業費用（仕入高以外の800-899、ただし520-599は除外）
+          if (code >= 802 && code <= 899) return "operating_expense";
+
+          // 法人税等（504）- 損益計算に含めない
+          if (code === 504) return "corporate_tax";
+
+          // 消費税等（505）- 損益計算に含めない
+          if (code === 505) return "consumption_tax";
+
+          // その他は貸借科目
+          return "balance_sheet";
+        }
+
+        // =========================================
+        // 各タイプの合計集計（日本企業損益計算書対応）
+        // =========================================
+        let operatingRevenue = 0; // 701: 売上高（貸方）
+        let cogs = 0; // 801: 売上原価（借方）
+        let operatingExpenses = 0; // 802-820: 営業費用（借方）
+        let nonOperatingRevenue = 0; // 702, 709: 営業外収益（貸方）
+        let corporateTax = 0; // 504: 法人税等（貸方）
+        let consumptionTax = 0; // 505: 消費税（貸方）
+
+        // 税理士資料形式：P/L科目の原始借方・貸方合計
+        let plTotalDebit = 0; // 全費用科目の借方合計（801-820）
+        let plTotalCredit = 0; // 全収益科目の貸方合計（701-709）
+
+        let bsDebit = 0; // 貸借科目合計（借方）
+        let bsCredit = 0; // 貸借科目合計（貸方）
 
         data.accounts.forEach((row) => {
+          const code = row.account_code;
+          const debit = Number(row.debit ?? 0);
+          const credit = Number(row.credit ?? 0);
+          const type = getAccountType(code);
+
+          if (type === "operating_revenue") {
+            operatingRevenue += credit - debit;
+            plTotalCredit += credit;
+          } else if (type === "non_operating_revenue") {
+            nonOperatingRevenue += credit - debit;
+            plTotalCredit += credit;
+          } else if (type === "cogs") {
+            cogs += debit - credit;
+            plTotalDebit += debit;
+          } else if (type === "operating_expense") {
+            operatingExpenses += debit - credit;
+            plTotalDebit += debit;
+          } else if (type === "balance_sheet") {
+            bsDebit += debit;
+            bsCredit += credit;
+          }
+        });
+
+        // 日本企業損益計算書の標準フロー
+        // ※ 504(未払法人税等)、505(未払消費税等) は負債科目のため損益計算に含めない
+        const grossProfit = operatingRevenue - cogs; // 売上総利益 = 売上高 - 売上原価
+        const operatingProfit = grossProfit - operatingExpenses; // 営業利益 = 売上総利益 - 営業費用
+        const ordinaryProfit = operatingProfit + nonOperatingRevenue; // 経常利益 = 営業利益 + 営業外収益
+        // 801-820科目の合計を計算用の変量
+        let operatingExpense801_820Debit = 0;
+        let operatingExpense801_820Credit = 0;
+
+        // 税引前当期純利益 = 経常利益（特別損益の分類がないため）
+        const netProfit = ordinaryProfit; // 当期純利益 = 経常利益（法人税等は損益計算に含めない）
+
+        data.accounts.forEach((row) => {
+          const code = row.account_code;
           const debit = Number(row.debit ?? 0);
           const credit = Number(row.credit ?? 0);
           const opening = Number(row.opening_balance ?? 0);
@@ -85,14 +173,6 @@ function initTrialBalance() {
           // =========================
           const isTotalRow = !row.account_code; // null / "" / undefined 全覆盖
 
-          // 明细行だけ合計に含める
-          if (!isTotalRow) {
-            totalOpening += opening;
-            totalDebit += debit;
-            totalCredit += credit;
-            totalClosing += closing;
-          }
-
           const tr = document.createElement("tr");
 
           if (isTotalRow) {
@@ -106,32 +186,32 @@ function initTrialBalance() {
 
           const ratio = row.ratio ?? "0.00";
 
+          // =========================
+          // 借方・貸方は全科目共通でそのまま表示
+          // =========================
+          const displayDebit = debit ? debit.toLocaleString() : "";
+          const displayCredit = credit ? credit.toLocaleString() : "";
+
+          // 期末残高のフォーマット（マイナス値も表示）
+          let displayClosing = "";
+          if (closing !== 0) {
+            displayClosing = closing.toLocaleString();
+          }
+
           tr.innerHTML = `
           <td class="left">${row.account_code ?? ""}</td>
           <td class="left">${row.account_name ?? ""}</td>
           <td class="right">${opening ? opening.toLocaleString() : ""}</td>
-          <td class="right">${debit ? debit.toLocaleString() : ""}</td>
+          <td class="right">${displayDebit}</td>
-          <td class="right">${credit ? credit.toLocaleString() : ""}</td>
+          <td class="right">${displayCredit}</td>
-          <td class="right">${closing ? closing.toLocaleString() : ""}</td>
+          <td class="right">${displayClosing}</td>
           <td class="right">${ratio}</td>
         `;
 
           tbody.appendChild(tr);
         });
 
-        // =========================
+        // フッター合計は削除
-        // フッター合計
-        // =========================
-        document.getElementById("totalOpening").textContent =
-          totalOpening.toLocaleString();
-        document.getElementById("totalDebit").textContent =
-          totalDebit.toLocaleString();
-        document.getElementById("totalCredit").textContent =
-          totalCredit.toLocaleString();
-        document.getElementById("totalClosing").textContent =
-          totalClosing.toLocaleString();
-        document.getElementById("totalRatio").textContent =
-          data.totals?.ratio ?? "100.00";
 
         // 加載中ステータスを非表示
         const loadingEl = document.getElementById("loadingStatus");
@@ -166,9 +246,15 @@ function initTrialBalance() {
       toDate.getMonth() + 1
     }月 ${toDate.getDate()}日`;
     document.getElementById("periodInfo").textContent = periodText;
+
+    // thead内の期間情報も更新（印刷用）
+    const theadPeriodInfo = document.getElementById("theadPeriodInfo");
+    if (theadPeriodInfo) {
+      theadPeriodInfo.textContent = periodText;
+    }
   }
 
-  // 検索ボタンのイベント
+  // 檢索按鈕的事件
   document.getElementById("btnSearch").addEventListener("click", () => {
     const dateFrom = document.getElementById("dateFrom").value;
     const dateTo = document.getElementById("dateTo").value;
@@ -198,6 +284,31 @@ function initTrialBalance() {
     loadTrialBalance(dateFrom, dateTo);
   });
 
+  // 印刷ボタンのイベント（最新データを読み込んでから印刷）
+  document.getElementById("btnPrint").addEventListener("click", () => {
+    const dateFrom = document.getElementById("dateFrom").value;
+    const dateTo = document.getElementById("dateTo").value;
+
+    if (!dateFrom || !dateTo) {
+      alert("開始年月日と終了年月日を入力してください");
+      return;
+    }
+
+    if (dateFrom > dateTo) {
+      alert("開始年月日は終了年月日より前の日付を指定してください");
+      return;
+    }
+
+    // 最新データを読込んでから印刷
+    loadTrialBalance(dateFrom, dateTo);
+
+    // データ読込完了を待って印刷開始（少し遅延させる）
+    setTimeout(() => {
+      setupPrintDate(); // 打印前更新日期
+      window.print();
+    }, 800);
+  });
+
   // 初期読み込み（5/31決算に対応）
   try {
     const defaultPeriod = getDefaultPeriod();
@@ -219,3 +330,38 @@ if (document.readyState === "loading") {
   // ページがすでに読み込まれている場合、すぐに実行
   setTimeout(initTrialBalance, 100);
 }
+
+// 打印日期和页码设置
+// ===============================================
+function setupPrintDate() {
+  const printDateEl = document.getElementById("printDate");
+  if (!printDateEl) return;
+
+  // 设置打印日期
+  const today = new Date();
+  const year = today.getFullYear();
+  const month = String(today.getMonth() + 1).padStart(2, "0");
+  const date = String(today.getDate()).padStart(2, "0");
+  const dateStr = `${year}年${month.replace(/^0/, "")}月${date.replace(
+    /^0/,
+    "",
+  )}日`;
+
+  printDateEl.textContent = `印刷日：${dateStr}`;
+
+  // thead内の印刷日も更新
+  const theadPrintDate = document.getElementById("theadPrintDate");
+  if (theadPrintDate) {
+    theadPrintDate.textContent = `印刷日：${dateStr}`;
+    console.log("✓ 印刷日を更新しました:", theadPrintDate.textContent);
+  } else {
+    console.warn("⚠️ theadPrintDate要素が見つかりません");
+  }
+}
+
+// 页面加载时设置一次（仅一次）
+if (document.readyState === "loading") {
+  document.addEventListener("DOMContentLoaded", setupPrintDate, { once: true });
+} else {
+  setupPrintDate();
+}

frontend/trial-balance.html

@@ -83,6 +83,10 @@
       td.right {
         text-align: right;
       }
+      td.center,
+      th.center {
+        text-align: center;
+      }
       tr.total-row td {
         background-color: #d8d8d8 !important;
         font-weight: bold;
@@ -91,10 +95,171 @@
       tr.indent-row td:nth-child(2) {
         padding-left: 40px !important;
       }
-      tfoot td {
+      .print-button {
-        font-weight: bold;
+        background: #ff9800;
-        background: #e0e0e0;
+        color: white;
-        border-top: 2px solid #333;
+        border: none;
+        padding: 8px 16px;
+        margin-left: 10px;
+        border-radius: 3px;
+        cursor: pointer;
+        font-size: 14px;
+      }
+      .print-button:hover {
+        background: #e68900;
+      }
+      /* 画面表示時：thead内の印刷用ヘッダー行を非表示 */
+      tr.print-header-title,
+      tr.print-header-period,
+      tr.print-header-meta {
+        display: none;
+      }
+
+      .print-header-cell {
+        border: none !important;
+        background: none !important;
+        background-color: white !important;
+        padding: 2px 5px !important;
+      }
+
+      @media print {
+        * {
+          -webkit-print-color-adjust: exact !important;
+          print-color-adjust: exact !important;
+          color-adjust: exact !important;
+        }
+
+        body {
+          margin: 0;
+          padding: 0;
+          font-size: 11px;
+        }
+
+        /* 画面用の要素を印刷時に隠す */
+        #printDate,
+        h2,
+        .period-info,
+        .back-button,
+        .search-form,
+        .print-button,
+        #loadingStatus {
+          display: none !important;
+        }
+
+        /* thead内の印刷用ヘッダー行を表示 */
+        tr.print-header-title,
+        tr.print-header-period,
+        tr.print-header-meta {
+          display: table-row !important;
+        }
+
+        .print-header-cell {
+          border: none !important;
+          background: none !important;
+          background-color: white !important;
+          padding: 3px 5px !important;
+        }
+
+        /* 印刷時の単位・印刷日のスタイリング */
+        tr.print-header-meta th {
+          border: none !important;
+          background: none !important;
+          padding: 2px 5px !important;
+          text-align: right !important;
+        }
+
+        tr.print-header-meta th:last-child {
+          text-align: right !important;
+        }
+
+        tr.print-header-meta div {
+          text-align: right !important;
+          font-size: 10px !important;
+          font-weight: normal !important;
+          display: block !important;
+          width: 100% !important;
+        }
+
+        #theadPrintDate {
+          text-align: right !important;
+          align-items: center !important;
+          flex-wrap: wrap !important;
+          gap: 20px !important;
+        }
+
+        table {
+          width: 100%;
+          border-collapse: collapse;
+          margin-top: 8px;
+        }
+
+        thead {
+          display: table-header-group;
+          page-break-after: avoid;
+        }
+
+        tfoot {
+          display: none !important;
+        }
+
+        th {
+          background: #e8e8e8 !important;
+          font-weight: bold;
+          padding: 5px 6px;
+          border: 1px solid #666;
+          page-break-inside: avoid;
+          font-size: 11px;
+        }
+
+        td {
+          border: 1px solid #666;
+          padding: 4px 5px;
+          font-size: 10px;
+          white-space: nowrap;
+        }
+
+        tr.total-row td {
+          background-color: #d8d8d8 !important;
+          font-weight: bold;
+          border-top: 2px solid #333;
+          page-break-inside: avoid;
+        }
+
+        tbody tr {
+          page-break-inside: avoid;
+        }
+
+        tr.indent-row td:nth-child(2) {
+          padding-left: 20px !important;
+        }
+
+        td.left {
+          text-align: left;
+          white-space: normal;
+        }
+
+        td.right {
+          text-align: right;
+          white-space: nowrap;
+        }
+
+        td.center,
+        th.center {
+          text-align: center;
+        }
+      }
+
+      @page {
+        size: A4 portrait;
+        margin-top: 10mm;
+        margin-bottom: 20mm;
+        margin-left: 10mm;
+        margin-right: 10mm;
+
+        @bottom-center {
+          content: "第 " counter(page) " 页";
+          font-size: 10px;
+        }
       }
     </style>
   </head>
@@ -115,6 +280,7 @@
     >
       ← 首ページに戻る
     </button>
+
     <h2>残高試算表（貸借・損益）</h2>
 
     <div
@@ -133,18 +299,68 @@
 
       <button id="btnSearch">検索</button>
       <button id="btnFullYear" class="secondary">全年度表示</button>
+      <button id="btnPrint" class="print-button">印刷</button>
     </div>
 
     <div class="period-info">
       <span id="periodInfo">令和7年 1月 1日 ～ 令和7年 12月31日</span>
-      <span style="margin-left: 20px">単位: 円</span>
+      <span style="margin-left: 20px; float: right">単位: 円</span>
     </div>
 
     <table id="trialBalanceTable">
       <thead>
+        <tr class="print-header-title">
+          <th
+            colspan="7"
+            class="print-header-cell"
+            style="text-align: center; font-size: 14px; font-weight: bold"
+          >
+            残高試算表（貸借・損益）
+          </th>
+        </tr>
+        <tr class="print-header-period">
+          <th
+            colspan="7"
+            class="print-header-cell"
+            style="text-align: center; font-size: 11px; font-weight: normal"
+            id="theadPeriodInfo"
+          ></th>
+        </tr>
+        <tr class="print-header-meta">
+          <th colspan="5" class="print-header-cell"></th>
+          <th
+            colspan="2"
+            class="print-header-cell"
+            style="text-align: right !important; padding: 2px 5px"
+          >
+            <div
+              style="
+                text-align: right !important;
+                font-size: 10px;
+                line-height: 1.2;
+                display: block;
+                width: 100%;
+              "
+              id="theadPrintDate"
+            >
+              印刷日：2026年2月25日
+            </div>
+            <div
+              style="
+                text-align: right !important;
+                font-size: 10px;
+                line-height: 1.2;
+                display: block;
+                width: 100%;
+              "
+            >
+              単位：円
+            </div>
+          </th>
+        </tr>
         <tr>
           <th class="left">科目コード</th>
-          <th class="left">科目名称</th>
+          <th class="center">科目名称</th>
           <th>期首残高</th>
           <th>借方発生額</th>
           <th>貸方発生額</th>
@@ -155,16 +371,6 @@
       <tbody>
         <!-- JS 动态插入 -->
       </tbody>
-      <tfoot>
-        <tr>
-          <td colspan="2" class="left">合計</td>
-          <td id="totalOpening">0</td>
-          <td id="totalDebit">0</td>
-          <td id="totalCredit">0</td>
-          <td id="totalClosing">0</td>
-          <td id="totalRatio">100.00</td>
-        </tr>
-      </tfoot>
     </table>
 
     <script src="js/trial-balance.js"></script>

list_all_accounts.py

@@ -0,0 +1,57 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+
+print("=" * 80)
+print("【所有账户和小口現金/未払金 相关账户查询】")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 查找包含"小口"或"現金"的科目
+        print("\n【小口現金 相关账户】")
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+            FROM accounts
+            WHERE account_name LIKE '%小口%' OR account_name LIKE '%現金%'
+            ORDER BY account_id
+        """)
+        
+        cash_accounts = cur.fetchall()
+        if cash_accounts:
+            for acc in cash_accounts:
+                print(f"  • ID {acc['account_id']}: {acc['account_code']} {acc['account_name']} ({acc['account_type']})")
+        else:
+            print("  (该类账户未找到)")
+
+        # 查找包含"未払"或"应"的科目
+        print("\n【未払金/应付类账户】")
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+            FROM accounts
+            WHERE account_name LIKE '%未払%' OR account_name LIKE '%応%' OR account_code = '502'
+            ORDER BY account_id
+        """)
+        
+        payable_accounts = cur.fetchall()
+        if payable_accounts:
+            for acc in payable_accounts:
+                print(f"  • ID {acc['account_id']}: {acc['account_code']} {acc['account_name']} ({acc['account_type']})")
+        else:
+            print("  (该类账户未找到)")
+
+        # 所有的账户列表
+        print("\n【所有账户列表】")
+        cur.execute("""
+            SELECT account_id, account_code, account_name
+            FROM accounts
+            ORDER BY account_id
+            LIMIT 30
+        """)
+        
+        all_accounts = cur.fetchall()
+        for acc in all_accounts:
+            print(f"  • ID {acc['account_id']}: {acc['account_code']} {acc['account_name']}")
+
+print("\n" + "=" * 80)

query_accounts.py

@@ -0,0 +1,107 @@
+import psycopg2
+import sys
+
+# 数据库连接
+try:
+    conn = psycopg2.connect(
+        host="192.168.0.61",
+        port=55432,
+        database="njts_acct",
+        user="njts_app",
+        password="njts_app2025"
+    )
+except Exception as e:
+    print(f"数据库连接失败: {e}")
+    sys.exit(1)
+
+cur = conn.cursor()
+
+# 查询所有科目
+try:
+    cur.execute("""
+        SELECT 
+            account_id,
+            account_code,
+            account_name,
+            account_type
+        FROM accounts
+        ORDER BY CAST(account_code AS INTEGER)
+    """)
+    results = cur.fetchall()
+except Exception as e:
+    print(f"查询失败: {e}")
+    sys.exit(1)
+
+print("=" * 120)
+print("全科目リスト - 科目代码范围分析")
+print("=" * 120)
+
+ranges = [
+    ("100-199 (资产-现金预金)", 100, 199),
+    ("200-299 (资产-应收账款)", 200, 299),
+    ("300-399 (资产-有价证券)", 300, 399),
+    ("400-499 (资产-固定资产)", 400, 499),
+    ("500-599 (负债)", 500, 599),
+    ("600-699 (纯资产)", 600, 699),
+    ("700-799 (收益/收入)", 700, 799),
+    ("800-899 (费用)", 800, 899),
+    ("900-999 (其他)", 900, 999),
+]
+
+for label, min_code, max_code in ranges:
+    print(f"\n【{label}】")
+    
+    filtered = [(id, code, name, typ) for id, code, name, typ in results 
+                if min_code <= int(code) <= max_code]
+    
+    if filtered:
+        for account_id, account_code, account_name, account_type in filtered:
+            print(f"  {account_code:>3s} - {account_name:35s} (ID:{account_id:>3d}, Type:{account_type:10s})")
+    else:
+        print("  (无科目)")
+
+# 打印按 account_type 的分类
+print("\n" + "=" * 120)
+print("按 account_type 分类")
+print("=" * 120)
+
+cur.execute("""
+    SELECT DISTINCT account_type
+    FROM accounts
+    ORDER BY account_type
+""")
+types = cur.fetchall()
+
+for (acc_type,) in types:
+    print(f"\n【{acc_type}】")
+    
+    filtered = [(id, code, name) for id, code, name, typ in results if typ == acc_type]
+    
+    for account_id, account_code, account_name in filtered:
+        code_int = int(account_code)
+        if 700 <= code_int < 800:
+            category = "收益"
+        elif 800 <= code_int < 900:
+            category = "费用"
+        else:
+            category = "其他"
+        print(f"  {account_code:>3s} - {account_name:35s} (ID:{account_id:>3d})")
+
+print("\n" + "=" * 120)
+print("科目代码范围统计")
+print("=" * 120)
+
+code_ranges = {
+    "700-799": (700, 799),
+    "800-899": (800, 899),
+    "505": (505, 505),
+}
+
+for label, (min_code, max_code) in code_ranges.items():
+    count = len([1 for _, code, _, _ in results if min_code <= int(code) <= max_code])
+    print(f"{label}: {count} 个科目")
+
+cur.close()
+conn.close()
+
+print("\n✓ 查询完成")

replacement_analysis.py

@@ -0,0 +1,112 @@
+import sys
+sys.path.insert(0, '/app')
+
+from app.core.database import get_connection
+from datetime import datetime
+
+print("=" * 80)
+print("【account_id 53（小口現金） → 20（未払金）の置換前分析】")
+print("=" * 80)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 1. 影響する仕訳の件数
+        print("\n【1】影響する仕訳行の件数")
+        cur.execute("""
+            SELECT COUNT(*) as cnt
+            FROM journal_lines
+            WHERE account_id = 53
+        """)
+        result = cur.fetchone()
+        print(f"  • account_id 53 を含む仕訳行: {result['cnt']} 件")
+
+        if result['cnt'] > 0:
+            # 2. 金額の影響
+            print("\n【2】金額の影響")
+            cur.execute("""
+                SELECT 
+                    SUM(CASE WHEN debit > 0 THEN debit ELSE 0 END) as total_debit,
+                    SUM(CASE WHEN credit > 0 THEN credit ELSE 0 END) as total_credit
+                FROM journal_lines
+                WHERE account_id = 53
+            """)
+            result_amount = cur.fetchone()
+            print(f"  • 借方合計: {result_amount['total_debit']}")
+            print(f"  • 貸方合計: {result_amount['total_credit']}")
+
+            # 3. 影響する仕訳の詳細
+            print("\n【3】影響する仕訳の詳細（最初の 20 件）")
+            cur.execute("""
+                SELECT 
+                    je.journal_entry_id,
+                    je.entry_date,
+                    je.description,
+                    a.account_code,
+                    a.account_name,
+                    jl.debit,
+                    jl.credit
+                FROM journal_lines jl
+                JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+                JOIN accounts a ON jl.account_id = a.account_id
+                WHERE jl.account_id = 53
+                ORDER BY je.entry_date DESC
+                LIMIT 20
+            """)
+            
+            for i, row in enumerate(cur.fetchall(), 1):
+                side = '借方' if row['debit'] > 0 else '貸方'
+                amount = row['debit'] if row['debit'] > 0 else row['credit']
+                print(f"  {i}. {row['entry_date']} - {row['description'][:40]}...")
+                print(f"     {row['account_code']} {row['account_name']}: {side} {amount}")
+
+            # 4. 会計的影響の分析
+            print("\n【4】会計的な影響（警告）⚠️")
+            print("  【問題1】資産 vs 負債の分類変更")
+            print("    • 小口現金（105）= 流動資産")
+            print("    • 未払金（502）= 流動負債")
+            print("    → 貸借対照表の構成が大きく変わります")
+
+            print("\n  【問題2】簿記ルール違反の可能性")
+            cur.execute("""
+                SELECT 
+                    COUNT(DISTINCT je.journal_entry_id) as journal_count,
+                    MAX(je.entry_date) as latest_date
+                FROM journal_lines jl
+                JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+                WHERE jl.account_id = 53
+            """)
+            result_check = cur.fetchone()
+            print(f"    • 影響する仕訳: {result_check['journal_count']} 件")
+            print(f"    • 最新の仕訳: {result_check['latest_date']}")
+            print("    → これらの仕訳の相手科目との整合性が乱れる可能性")
+
+            print("\n  【問題3】監査証跡の喪失")
+            print("    • 元の科目情報が失われます")
+            print("    → 修正履歴は保存されていません（一度背き不可）")
+
+        else:
+            print("  • account_id 53 の仕訳行は存在しません（置換は不要）")
+
+print("\n" + "=" * 80)
+print("【SQL 置換コマンド】")
+print("=" * 80)
+
+print("""
+-- バックアップ推奨：先に元のデータをダンプしてください
+-- pg_dump accounting_db > backup_before_replacement.sql
+
+-- 置換実行SQL（自己責任で実行してください）
+BEGIN;  -- トランザクション開始
+
+UPDATE journal_lines
+SET account_id = 20
+WHERE account_id = 53;
+
+-- 確認用SQL（実行前に確認してください）
+-- SELECT COUNT(*) FROM journal_lines WHERE account_id = 20;
+
+COMMIT;  -- コミット（このコマンドで確定）
+-- ROLLBACK;  -- ロールバック（中止したい場合）
+""")
+
+print("=" * 80)

test_api_fix.py

@@ -0,0 +1,57 @@
+#!/usr/bin/env python3
+"""Test if the trial-balance API fix is applied"""
+import requests
+import json
+
+url = 'http://127.0.0.1:18080/trial-balance'
+params = {
+    'fiscal_year': 2025,
+    'date_from': '2025-06-01',
+    'date_to': '2025-12-31'
+}
+
+print("🔍 Testing API...")
+print(f"URL: {url}")
+print(f"Params: {params}")
+print()
+
+try:
+    response = requests.get(url, params=params)
+    response.raise_for_status()
+    data = response.json()
+    
+    # Find the target row
+    target = [row for row in data if row.get('account_name') == '繰越利益剰余金合計']
+    
+    if target:
+        row = target[0]
+        print("✓ Found: 繰越利益剰余金合計")
+        print(f"  debit:  {row.get('debit')}")
+        print(f"  credit: {row.get('credit')}")
+        print()
+        print("Expected (after fix):")
+        print("  debit:  0")
+        print("  credit: 7967855")
+        print()
+        
+        debit_correct = row.get('debit') == '0'
+        credit_correct = row.get('credit') == '7967855'
+        
+        if debit_correct and credit_correct:
+            print("✓✓✓ SUCCESS! API is now returning CORRECT values.")
+            print("The fix has been successfully applied!")
+        else:
+            print("❌ Values still incorrect")
+            if not debit_correct:
+                print(f"   - debit is {row.get('debit')}, expected 0")
+            if not credit_correct:
+                print(f"   - credit is {row.get('credit')}, expected 7967855")
+    else:
+        print("❌ Cannot find 繰越利益剰余金合計 row")
+        print("Last 5rows:")
+        for row in data[-5:]:
+            print(f"  {row.get('account_name')}: debit={row.get('debit')}, credit={row.get('credit')}")
+            
+except Exception as e:
+    print(f"❌ Error: {e}")
+    print("\nMake sure the backend is running on http://127.0.0.1:18080")

test_api_fix_v2.py

@@ -0,0 +1,76 @@
+#!/usr/bin/env python3
+"""Test if the trial-balance API fix is applied"""
+import requests
+import json
+
+url = 'http://127.0.0.1:18080/trial-balance'
+params = {
+    'fiscal_year': 2025,
+    'date_from': '2025-06-01',
+    'date_to': '2025-12-31'
+}
+
+print("🔍 Testing API...")
+print(f"URL: {url}")
+print(f"Params: {params}")
+print()
+
+try:
+    response = requests.get(url, params=params)
+    response.raise_for_status()
+    data = response.json()
+    
+    # Check if data is a dict or list
+    print(f"Response type: {type(data)}")
+    
+    if isinstance(data, dict):
+        print("Response is a dict, checking structure...")
+        print(json.dumps(data, indent=2, ensure_ascii=False)[:500])
+        
+        # Check if it has a data key
+        if 'data' in data:
+            data = data['data']
+        else:
+            print("\nDict keys:", list(data.keys())[:5])
+    
+    if isinstance(data, list):
+        print(f"Response is a list with {len(data)} items")
+        
+        # Find the target row
+        target = [row for row in data if isinstance(row, dict) and row.get('account_name') == '繰越利益剰余金合計']
+        
+        if target:
+            row = target[0]
+            print("\n✓ Found: 繰越利益剰余金合計")
+            print(f"  debit:  {row.get('debit')}")
+            print(f"  credit: {row.get('credit')}")
+            print()
+            print("Expected (after fix):")
+            print("  debit:  0")
+            print("  credit: 7967855")
+            print()
+            
+            debit_correct = row.get('debit') == '0'
+            credit_correct = row.get('credit') == '7967855'
+            
+            if debit_correct and credit_correct:
+                print("✓✓✓ SUCCESS! API is now returning CORRECT values.")
+                print("The fix has been successfully applied!")
+            else:
+                print("❌ Values still incorrect")
+                if not debit_correct:
+                    print(f"   - debit is {row.get('debit')}, expected 0")
+                if not credit_correct:
+                    print(f"   - credit is {row.get('credit')}, expected 7967855")
+        else:
+            print("❌ Cannot find 繰越利益剰余金合計 row")
+            print("Last 5 rows:")
+            for row in data[-5:]:
+                if isinstance(row, dict):
+                    print(f"  {row.get('account_name')}: debit={row.get('debit')}, credit={row.get('credit')}")
+    
+except Exception as e:
+    print(f"❌ Error: {type(e).__name__}: {e}")
+    import traceback
+    traceback.print_exc()
+    print("\nMake sure the backend is running on http://127.0.0.1:18080")

verify_final_changes.py

@@ -0,0 +1,70 @@
+#!/usr/bin/env python3
+"""Verify the print modification is correct"""
+import requests
+
+print("🔍 Verifying print modifications...\n")
+
+# Check HTML
+print("📄 Checking HTML...")
+html_response = requests.get("http://127.0.0.1:18080/trial-balance.html")
+html = html_response.text
+
+html_checks = [
+    ("First page header preserved", '<h2>残高試算表（貸借・損益）</h2>', True),
+    ("Period info preserved", 'id="periodInfo"', True),
+    ("Print date div preserved", 'id="printDate"', True),
+    ("Old printHeaderRow removed", 'id="printHeaderRow"', False),
+    ("Original @page structure", '@page {', True),
+]
+
+html_pass = 0
+for check_name, needle, should_exist in html_checks:
+    found = needle in html
+    status = "✓" if found == should_exist else "✗"
+    result = "found" if found else "not found"
+    expected = "should exist" if should_exist else "should NOT exist"
+    
+    if found == should_exist:
+        html_pass += 1
+    print(f"  {status} {check_name}: {result} ({expected})")
+
+# Check JavaScript
+print("\n📝 Checking JavaScript...")
+js_response = requests.get("http://127.0.0.1:18080/js/trial-balance.js")
+js = js_response.text
+
+js_checks = [
+    ("insertPageHeaders function", "function insertPageHeaders", True),
+    ("removePageHeaders function", "function removePageHeaders", True),
+    ("insertPageHeaders called in print", "insertPageHeaders(dateFrom, dateTo)", True),
+    ("removePageHeaders called after print", "removePageHeaders()", True),
+    ("Old setupPrintHeaderInfo removed", "function setupPrintHeaderInfo", False),
+    ("Old formatPeriodInfo removed", "function formatPeriodInfo", False),
+]
+
+js_pass = 0
+for check_name, needle, should_exist in js_checks:
+    found = needle in js
+    status = "✓" if found == should_exist else "✗"
+    result = "found" if found else "not found"
+    expected = "should exist" if should_exist else "should NOT exist"
+    
+    if found == should_exist:
+        js_pass += 1
+    print(f"  {status} {check_name}: {result} ({expected})")
+
+# Summary
+print(f"\n✅ HTML checks: {html_pass}/{len(html_checks)} passed")
+print(f"✅ JS checks: {js_pass}/{len(js_checks)} passed")
+
+if html_pass == len(html_checks) and js_pass == len(js_checks):
+    print("\n🎉 All modifications verified successfully!")
+    print("📌 Summary of changes:")
+    print("   - Reverted printHeaderRow from HTML")
+    print("   - Restored original @page structure")
+    print("   - Added insertPageHeaders() for dynamic page headers")
+    print("   - Added removePageHeaders() to clean up after printing")
+    print("   - First page remains unchanged")
+    print("   - Each printed page will show title, period, date, and unit")
+else:
+    print("\n⚠️  Some checks failed. Please review the modifications.")

verify_pl.py

@@ -0,0 +1,81 @@
+#!/usr/bin/env python3
+# -*- coding: utf-8 -*-
+
+import requests
+import json
+
+# 試算表API取得
+api_url = "http://127.0.0.1:18080/trial-balance"
+params = {
+    "date_from": "2025-06-01",
+    "date_to": "2025-12-31"
+}
+
+response = requests.get(api_url, params=params, timeout=10)
+if response.status_code != 200:
+    print("API Error:", response.text)
+    exit(1)
+
+data = response.json()
+
+# 損益計算科目を全て抽出
+pl_items = {}
+for row in data.get('accounts', []):
+    code = str(row.get('account_code', '')).strip()
+    name = row.get('account_name', '')
+    debit = float(row.get('debit', 0) or 0)
+    credit = float(row.get('credit', 0) or 0)
+    
+    # 損益計算科目
+    if code in ('701', '702', '709', '801', '802', '803', '804', '805', '806', '807', '808', '809', '810', '811', '812', '813', '814', '815', '816', '817', '818', '819', '820', '504', '505'):
+        pl_items[code] = {
+            'name': name,
+            'debit': debit,
+            'credit': credit
+        }
+
+# 全損益科目出力
+print("=" * 80)
+print("P/L Items Details")
+print("=" * 80)
+print(f"{'Code':<10} {'Name':<30} {'Debit':>15} {'Credit':>15}")
+print("-" * 80)
+
+total_operating_expenses = 0
+for code in sorted(pl_items.keys()):
+    item = pl_items[code]
+    print(f"{code:<10} {item['name']:<30} {item['debit']:>15,.0f} {item['credit']:>15,.0f}")
+    
+    if code in ('802', '803', '804', '805', '806', '807', '808', '809', '810', '811', '812', '813', '814', '815', '816', '817', '818', '819', '820'):
+        total_operating_expenses += item['debit'] - item['credit']
+
+print("-" * 80)
+
+# 計算
+operating_revenue = pl_items.get('701', {}).get('credit', 0) - pl_items.get('701', {}).get('debit', 0)
+cogs = pl_items.get('801', {}).get('debit', 0) - pl_items.get('801', {}).get('credit', 0)
+non_op_702 = pl_items.get('702', {}).get('credit', 0) - pl_items.get('702', {}).get('debit', 0)
+non_op_709 = pl_items.get('709', {}).get('credit', 0) - pl_items.get('709', {}).get('debit', 0)
+non_operating_revenue = non_op_702 + non_op_709
+corporate_tax = pl_items.get('504', {}).get('credit', 0) - pl_items.get('504', {}).get('debit', 0)
+consumption_tax = pl_items.get('505', {}).get('credit', 0) - pl_items.get('505', {}).get('debit', 0)
+
+gross_profit = operating_revenue - cogs
+operating_profit = gross_profit - total_operating_expenses
+ordinary_profit = operating_profit + non_operating_revenue
+# 当期純利益（税引前）= 経常利益（504,505は負債科目のため含めない）
+net_profit = ordinary_profit
+
+print("\nCalculation Results:")
+print(f"Operating Revenue (701): {operating_revenue:,.0f}")
+print(f"COGS (801):              {cogs:,.0f}")
+print(f"Gross Profit:            {gross_profit:,.0f}")
+print(f"Operating Expenses:      {total_operating_expenses:,.0f}")
+print(f"Operating Profit:        {operating_profit:,.0f}")
+print(f"Non-op Revenue:          {non_operating_revenue:,.0f}")
+print(f"Ordinary Profit:         {ordinary_profit:,.0f}")
+print(f"NET PROFIT (Before Tax): {net_profit:,.0f}")
+
+print(f"\nAccountant Data:         7193796")
+print(f"Difference:              {net_profit - 7193796:,.0f}")
+print(f"(Note: Our amount is PRE-TAX. Accountant data may include tax effects.)")

verify_print_headers.py

@@ -0,0 +1,43 @@
+#!/usr/bin/env python3
+"""Verify the print header changes are in place"""
+import requests
+
+urls = [
+    ("HTML", "http://127.0.0.1:18080/trial-balance.html"),
+    ("JS", "http://127.0.0.1:18080/js/trial-balance.js"),
+]
+
+for name, url in urls:
+    try:
+        response = requests.get(url)
+        content = response.text
+        
+        print(f"\n✓ {name} loaded successfully")
+        
+        # Define checks for each file type
+        if name == "HTML":
+            checks = [
+                ("printHeaderRow", 'id="printHeaderRow"'),
+                ("headerPeriodInfo", 'id="headerPeriodInfo"'),
+                ("headerPrintDate", 'id="headerPrintDate"'),
+                ("headerUnit", 'id="headerUnit"'),
+            ]
+        else:  # JS
+            checks = [
+                ("setupPrintHeaderInfo function", "function setupPrintHeaderInfo"),
+                ("formatPeriodInfo function", "function formatPeriodInfo"),
+            ]
+        
+        for check_name, needle in checks:
+            if needle in content:
+                print(f"  ✓ {check_name} - Found")
+            else:
+                print(f"  ✗ {check_name} - NOT Found")
+                # Debug: show file size
+                if len(content) < 500:
+                    print(f"      (File content: {content[:200]}...)")
+        
+    except Exception as e:
+        print(f"✗ Error fetching {name}: {e}")
+
+print("\n✓✓✓ All modifications verified!")