修正

backend/app/payroll/calculation/service.py

@@ -231,7 +231,9 @@ class PayrollCalculationService:
         other_allowance: Decimal = Decimal("0"),
         resident_tax: Decimal = Decimal("0"),
         other_deduction: Decimal = Decimal("0"),
-        calculated_by: str = "system"
+        calculated_by: str = "system",
+        calc_income_tax: bool = True,
+        calc_social_insurance: bool = True
     ) -> Dict[str, Any]:
         """給与を計算"""
         
@@ -378,7 +380,7 @@ class PayrollCalculationService:
             health_insurance = (
                 health_standard_salary * Decimal(str(health_insurance_rate["employee_rate"]))
             ).quantize(Decimal("0.01"))
-        else:
+        elif calc_social_insurance:
             errors.append(f"健康保険料率が見つかりません（年度: {payment_date.year}）")
         
         # 介護保険（40歳以上65歳未満が対象、標準報酬月額表から検索した月額で計算）
@@ -391,7 +393,7 @@ class PayrollCalculationService:
                 ).quantize(Decimal("0.01"))
                 print(f"[DEBUG] 介護保険計算: {health_standard_salary} × {care_insurance_rate['employee_rate']}% = {care_insurance}")
             else:
-                errors.append(f"介護保険料率が見つかりません（年度: {payment_date.year}）")
+                errors.append(f"介護保険料率が見つかりません（年度: {payment_date.year}）") if calc_social_insurance else None
         
         # 厚生年金（上限適用後の標準報酬月額で計算）
         pension_insurance_rate = PayrollCalculationService.get_insurance_rate("厚生年金", payment_date)
@@ -401,7 +403,7 @@ class PayrollCalculationService:
                 pension_standard_salary * Decimal(str(pension_insurance_rate["employee_rate"]))
             ).quantize(Decimal("0.01"))
             print(f"[DEBUG] 厚生年金計算: {pension_standard_salary} × {pension_insurance_rate['employee_rate']}% = {pension_insurance}")
-        else:
+        elif calc_social_insurance:
             errors.append(f"厚生年金保険料率が見つかりません（年度: {payment_date.year}）")
         
         # 雇用保険
@@ -417,9 +419,16 @@ class PayrollCalculationService:
             ).quantize(Decimal("0.01"))
         elif not is_employment_insurance_eligible:
             print(f"[DEBUG] この従業員は雇用保険非対象です")
-        elif not employment_insurance_rate:
+        elif not employment_insurance_rate and calc_social_insurance:
             errors.append(f"雇用保険料率が見つかりません（年度: {payment_date.year}）")
         
+        # 社会保険計算スキップ時は全て。0にする
+        if not calc_social_insurance:
+            health_insurance = Decimal("0")
+            care_insurance = Decimal("0")
+            pension_insurance = Decimal("0")
+            employment_insurance = Decimal("0")
+        
         # エラーがある場合は、エラーメッセージを返す
         if errors:
             raise ValueError(f"給与計算に必要なデータが不足しています:\n" + "\n".join(errors))
@@ -441,11 +450,14 @@ class PayrollCalculationService:
             employment_insurance
         )
         
-        income_tax = PayrollCalculationService.calculate_income_tax(
-            taxable_income, 
-            dependents_count, 
-            payment_date
-        )
+        if calc_income_tax:
+            income_tax = PayrollCalculationService.calculate_income_tax(
+                taxable_income, 
+                dependents_count, 
+                payment_date
+            )
+        else:
+            income_tax = Decimal("0")
         
         # 総控除額
         total_deduction = (