修正
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admin
@@ -12,11 +12,13 @@ class PayrollCalculationService:
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@staticmethod
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def get_active_dependents_count(employee_id: int, target_date: date) -> int:
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"""有効な扶養家族数を取得（源泉税控除対象のみ：19歳以上）"""
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"""有効な扶養家族数を取得（源泉税控除対象：16歳以上）"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# その年の12月31日時点で19歳以上の扶養家族のみをカウント
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# 16-18歳は住民税のみ対象なので源泉税控除対象外
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# その年の12月31日時点で16歳以上の扶養家族をカウント
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# 源泉所得税の扶養控除対象は16歳以上が対象
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print(f"[DEBUG] 扶養人数取得: 従業員ID={employee_id}, 対象日={target_date}")
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cur.execute(
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"""
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SELECT COUNT(*) as count FROM dependents
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@@ -24,12 +26,14 @@ class PayrollCalculationService:
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AND valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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AND birth_date IS NOT NULL
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AND EXTRACT(YEAR FROM AGE(DATE(EXTRACT(YEAR FROM %s) || '-12-31'), birth_date)) >= 19
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AND EXTRACT(YEAR FROM AGE(DATE(EXTRACT(YEAR FROM %s) || '-12-31'), birth_date)) >= 16
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""",
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(employee_id, target_date, target_date, target_date)
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)
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result = cur.fetchone()
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return result["count"] if result else 0
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count = result["count"] if result else 0
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print(f"[DEBUG] 取得した扶養人数: {count}人")
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return count
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@staticmethod
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def get_salary_setting(employee_id: int, target_date: date) -> Dict[str, Any]:
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@@ -51,7 +55,7 @@ class PayrollCalculationService:
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@staticmethod
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def get_insurance_rate(rate_type: str, target_date: date, calculation_target: str = '給与') -> Dict[str, Any]:
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"""保険料率を取得"""
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"""保険料率を取得（年度がない場合は前年度を参照）"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# rate_yearで年度を判定
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@@ -67,7 +71,28 @@ class PayrollCalculationService:
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""",
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(rate_type, target_year, calculation_target)
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)
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return cur.fetchone()
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result = cur.fetchone()
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# 現在の年度でデータが見つからない場合は前年度を検索（最大3年遡る）
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if not result:
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for year_offset in range(1, 4):
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previous_year = target_year - year_offset
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cur.execute(
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"""
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SELECT * FROM insurance_rates
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WHERE rate_type = %s
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AND rate_year = %s
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AND calculation_target = %s
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ORDER BY rate_id DESC
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LIMIT 1
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""",
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(rate_type, previous_year, calculation_target)
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)
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result = cur.fetchone()
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if result:
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break
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return result
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@staticmethod
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def get_insurance_limit(setting_type: str, target_date: date) -> Decimal:
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@@ -94,23 +119,101 @@ class PayrollCalculationService:
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dependents_count: int,
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target_date: date
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) -> Decimal:
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"""所得税を計算"""
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"""所得税を計算（税年度がない場合は前年度の表を参照）"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 現在の年度で検索
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# 月収がmonthly_income_from <= monthly_income < monthly_income_toの範囲に入るか、
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# または月収がmonthly_income_from <= monthly_income <= monthly_income_toの範囲（Toが同値の場合も含む）
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print(f"[DEBUG] 所得税検索: 月収={monthly_income}, 扶養人数={dependents_count}, 日付={target_date}")
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cur.execute(
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"""
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SELECT tax_amount FROM income_tax_table
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SELECT tax_id, monthly_income_from, monthly_income_to, tax_amount, valid_from
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FROM income_tax_table
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WHERE valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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AND dependents_count = %s
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AND monthly_income_from <= %s
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AND monthly_income_to >= %s
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AND monthly_income_to > %s
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(target_date, target_date, dependents_count, monthly_income, monthly_income)
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)
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result = cur.fetchone()
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if result:
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print(f"[DEBUG] 見つかった（範囲検索）: From={result['monthly_income_from']}, To={result['monthly_income_to']}, 税額={result['tax_amount']}")
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# 見つからない場合は、Toが同値のケースも検索（月収がちょうどToの値に達する場合）
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if not result:
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cur.execute(
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"""
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SELECT tax_id, monthly_income_from, monthly_income_to, tax_amount, valid_from
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FROM income_tax_table
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WHERE valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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AND dependents_count = %s
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AND monthly_income_from <= %s
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AND monthly_income_to = %s
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(target_date, target_date, dependents_count, monthly_income, monthly_income)
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)
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result = cur.fetchone()
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if result:
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print(f"[DEBUG] 見つかった（To同値検索）: From={result['monthly_income_from']}, To={result['monthly_income_to']}, 税額={result['tax_amount']}")
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# データが見つからない場合は、指定された日付に関係なく前年度以前の表を検索
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if not result:
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for year_offset in range(1, 4):
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previous_date = date(target_date.year - year_offset, target_date.month, target_date.day)
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print(f"[DEBUG] 前年度検索: {previous_date}")
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cur.execute(
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"""
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SELECT tax_id, monthly_income_from, monthly_income_to, tax_amount, valid_from
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FROM income_tax_table
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WHERE valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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AND dependents_count = %s
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AND monthly_income_from <= %s
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AND monthly_income_to > %s
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(previous_date, previous_date, dependents_count, monthly_income, monthly_income)
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)
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result = cur.fetchone()
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if result:
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print(f"[DEBUG] 前年度で見つかった: {previous_date}, 税額={result['tax_amount']}")
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break
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# Toが同値のケースも検索
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cur.execute(
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"""
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SELECT tax_id, monthly_income_from, monthly_income_to, tax_amount, valid_from
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FROM income_tax_table
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WHERE valid_from <= %s
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AND (valid_to IS NULL OR valid_to >= %s)
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AND dependents_count = %s
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AND monthly_income_from <= %s
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AND monthly_income_to = %s
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ORDER BY valid_from DESC
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LIMIT 1
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""",
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(previous_date, previous_date, dependents_count, monthly_income, monthly_income)
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)
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result = cur.fetchone()
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if result:
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print(f"[DEBUG] 前年度で見つかった（To同値）: {previous_date}, 税額={result['tax_amount']}")
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break
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if not result:
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print(f"[DEBUG] 該当する所得税データなし、デフォルト値 0 を返す")
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return Decimal(str(result["tax_amount"])) if result else Decimal("0")
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@staticmethod
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@@ -189,6 +292,10 @@ class PayrollCalculationService:
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 給与年月の標準報酬月額表から、総支給額が属する等級を検索
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target_year = payment_date.year
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result = None
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# まず指定年度の標準報酬月額表を検索
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cur.execute(
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"""
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SELECT monthly_amount
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@@ -199,14 +306,36 @@ class PayrollCalculationService:
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ORDER BY rate_year DESC, salary_from DESC
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LIMIT 1
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""",
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(payment_date.year, total_payment, total_payment)
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(target_year, total_payment, total_payment)
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)
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result = cur.fetchone()
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# 見つからない場合は前年度以前を検索（最大3年遡る）
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if not result:
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for year_offset in range(1, 4):
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previous_year = target_year - year_offset
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cur.execute(
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"""
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SELECT monthly_amount
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FROM standard_remuneration
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WHERE rate_year = %s
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AND salary_from <= %s
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AND (salary_to IS NULL OR salary_to > %s)
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ORDER BY rate_year DESC, salary_from DESC
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LIMIT 1
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""",
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(previous_year, total_payment, total_payment)
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)
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result = cur.fetchone()
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if result:
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break
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if result:
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standard_monthly_salary = Decimal(str(result["monthly_amount"]))
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print(f"[DEBUG] 標準報酬月額表検索: 総支給額={total_payment} → 標準報酬月額={standard_monthly_salary}")
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else:
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print(f"[DEBUG] 標準報酬月額表検索: 該当等級なし（総支給額={total_payment}）")
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# 社会保険料上限を取得
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health_insurance_limit = PayrollCalculationService.get_insurance_limit(
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