修正

backend/app/modules/opening_balances/router.py

@@ -98,15 +98,29 @@ def _find_retained_earnings(cur) -> Optional[Tuple[int, str]]:
 def save_opening_balances(req: OpeningBalanceRequest):
 
     with get_connection() as conn, conn.cursor() as cur:
-        # 年度ロック
-        cur.execute("""
-            SELECT is_locked
-              FROM fiscal_year_locks
-             WHERE fiscal_year = %s
-        """, (req.fiscal_year,))
-        row = cur.fetchone()
-        if row and row["is_locked"]:
-            raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。")
+        # テーブルの存在確認（例外処理を避けるため）
+        table_exists = False
+        try:
+            cur.execute("""
+                SELECT EXISTS (
+                    SELECT 1 FROM information_schema.tables 
+                    WHERE table_name = 'fiscal_year_locks'
+                )
+            """)
+            table_exists = cur.fetchone()[0]
+        except:
+            pass
+
+        # 年度ロック（テーブルが存在する場合のみチェック）
+        if table_exists:
+            cur.execute("""
+                SELECT is_locked
+                  FROM fiscal_year_locks
+                 WHERE fiscal_year = %s
+            """, (req.fiscal_year,))
+            row = cur.fetchone()
+            if row and row["is_locked"]:
+                raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。")
 
         # 全 BS 科目取得（存在性/種別チェック用）
         cur.execute("""
@@ -116,6 +130,13 @@ def save_opening_balances(req: OpeningBalanceRequest):
         """)
         acc_map = {r["account_id"]: (r["account_type"], r["account_name"]) for r in cur.fetchall()}
 
+        # ★ 重要：空白データ保存防止（ユーザーが読込せずに保存した場合の対策）
+        if not req.balances:
+            raise HTTPException(
+                status_code=400, 
+                detail="保存するデータがありません。「読込」ボタンで期首残高を読み込んでください。"
+            )
+
         # 入力の整形：BSのみ採用・繰越利益は無視（後で自動作成）
         bs_items: List[OpeningBalanceItem] = []
         total_debit = Decimal("0")
@@ -145,6 +166,13 @@ def save_opening_balances(req: OpeningBalanceRequest):
             total_credit += b.credit
             bs_items.append(b)
 
+        # ★ 重要：0/0の行だけで実質的にデータなし（削除防止）
+        if not bs_items:
+            raise HTTPException(
+                status_code=400, 
+                detail="全科目の残高が0です。期首残高データを入力してください。"
+            )
+
         # 繰越利益（剰余金）を自動計算
         diff = total_debit - total_credit  # 借方合計 − 貸方合計
         re_account = _find_retained_earnings(cur)

backend/app/modules/trial_balance/service.py

@@ -9,14 +9,17 @@ def D(x) -> Decimal:
 # 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
 ACCOUNT_GROUPS = [
     # 資産の部
-    ("現金・預金合計", ["101", "102", "103", "104"]),
-    ("流動資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205"]),
+    ("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", "201", "202", "203", "204", "205", "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"]),
@@ -169,7 +172,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 # 繰越利益の行を追加
                 result_accounts.append({
                     "account_code": "",
-                    "account_name": "　繰越利益",
+                    "account_name": "繰越利益",
                     "account_type": "equity",
                     "opening_balance": str(retained_earnings_opening),
                     "debit": "0",
@@ -183,7 +186,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 # 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_name": "当期純損益金額",
                     "account_type": "equity",
                     "opening_balance": "0",
                     "debit": str(expense_total) if expense_total > 0 else "0",
@@ -197,7 +200,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 # 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_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",
@@ -211,7 +214,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 # 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_name": "その他利益剰余金合計",
                     "account_type": "equity",
                     "opening_balance": "0",
                     "debit": "0",