feat: 給与所得の源泉徴収票機能を追加

- 新規モジュール: backend/app/payroll/withholding_slip/
  - schemas.py: 源泉徴収票データモデル
  - service.py: 年間集計・給与所得控除・控除額計算ロジック
  - router.py: POST /payroll/withholding-slip/generate
- frontend/withholding-slip.html: 票面プレビュー・印刷（3部）ページ
- frontend/payroll.html: 源泉徴収票メニューカード追加
- backend/app/main.py: ルーター登録

backend/app/main.py

@@ -97,6 +97,9 @@ app.include_router(cash.router)
 from app.routers import file_upload
 app.include_router(file_upload.router)
 
+from app.modules.egov.router import router as egov_router
+app.include_router(egov_router)
+
 # ─────────────────────────
 # 給与モジュール (Payroll Module)
 # ─────────────────────────
@@ -118,6 +121,9 @@ app.include_router(payroll_bonus_router)
 from app.payroll.vouchers.router import router as payroll_vouchers_router
 app.include_router(payroll_vouchers_router)
 
+from app.payroll.withholding_slip.router import router as withholding_slip_router
+app.include_router(withholding_slip_router)
+
 
 from fastapi.staticfiles import StaticFiles
 import os

backend/app/payroll/withholding_slip/router.py

@@ -0,0 +1,71 @@
+"""
+給与所得の源泉徴収票 APIルーター
+"""
+from fastapi import APIRouter, HTTPException, Query
+from typing import List, Optional
+import logging
+
+from .schemas import WithholdingSlipRequest, WithholdingSlipResponse
+from .service import get_withholding_slips
+from app.core.database import get_connection
+
+logger = logging.getLogger(__name__)
+
+router = APIRouter(prefix="/payroll/withholding-slip", tags=["Payroll - Withholding Slip"])
+
+
+@router.post("/generate", response_model=WithholdingSlipResponse)
+def generate_withholding_slips(request: WithholdingSlipRequest):
+    """
+    指定年度・従業員の給与所得の源泉徴収票データを生成する
+    """
+    if not request.employee_ids:
+        raise HTTPException(status_code=400, detail="従業員IDを指定してください")
+    if request.tax_year < 2000 or request.tax_year > 2099:
+        raise HTTPException(status_code=400, detail="年度が不正です")
+
+    try:
+        slips = get_withholding_slips(request.tax_year, request.employee_ids)
+        return WithholdingSlipResponse(
+            tax_year=request.tax_year,
+            slips=slips,
+            total_count=len(slips)
+        )
+    except Exception as e:
+        logger.error(f"源泉徴収票生成エラー: {e}")
+        raise HTTPException(status_code=500, detail=str(e))
+
+
+@router.get("/employees")
+def get_employees_for_slip():
+    """アクティブな従業員リストを取得（源泉徴収票用）"""
+    try:
+        with get_connection() as conn:
+            with conn.cursor() as cur:
+                cur.execute("""
+                    SELECT employee_id, employee_code, name, name_kana
+                    FROM employees
+                    WHERE is_active = true
+                    ORDER BY employee_code
+                """)
+                rows = cur.fetchall()
+                result = []
+                for row in rows:
+                    if isinstance(row, dict):
+                        result.append({
+                            "id": row["employee_id"],
+                            "code": row["employee_code"],
+                            "name": row["name"],
+                            "name_kana": row.get("name_kana", "")
+                        })
+                    else:
+                        result.append({
+                            "id": row[0],
+                            "code": row[1],
+                            "name": row[2],
+                            "name_kana": row[3] if len(row) > 3 else ""
+                        })
+                return {"employees": result, "total": len(result)}
+    except Exception as e:
+        logger.error(f"従業員リスト取得エラー: {e}")
+        raise HTTPException(status_code=500, detail=str(e))

backend/app/payroll/withholding_slip/schemas.py

@@ -0,0 +1,95 @@
+"""
+給与所得の源泉徴収票 スキーマ定義
+"""
+from pydantic import BaseModel
+from typing import Optional, List
+from decimal import Decimal
+
+
+class DependentInfo(BaseModel):
+    """扶養親族情報"""
+    name: str
+    name_kana: Optional[str] = None
+    relationship: Optional[str] = None
+    birth_date: Optional[str] = None
+    is_spouse: bool = False
+    is_disabled: bool = False
+    income_amount: Decimal = Decimal("0")
+    my_number: Optional[str] = None
+    deduction_type: Optional[str] = None  # 一般/特定/老人(同居)/老人(その他)
+    deduction_amount: Decimal = Decimal("0")
+
+
+class WithholdingSlipData(BaseModel):
+    """源泉徴収票データ"""
+    # 従業員情報
+    employee_id: int
+    employee_code: str
+    employee_name: str
+    employee_name_kana: Optional[str] = None
+    employee_address: Optional[str] = None
+    employee_birth_date: Optional[str] = None
+    my_number: Optional[str] = None
+
+    # 対象年
+    tax_year: int
+
+    # 支払金額
+    total_payment: Decimal = Decimal("0")           # 年間総支給額（通勤手当含む）
+    total_payment_excl_commute: Decimal = Decimal("0")  # 通勤手当を除く支払金額（源泉徴収票記載用）
+
+    # 給与所得控除後の金額
+    kyuyo_shotoku: Decimal = Decimal("0")
+
+    # 社会保険料等の金額
+    social_insurance_total: Decimal = Decimal("0")
+    health_insurance_total: Decimal = Decimal("0")
+    care_insurance_total: Decimal = Decimal("0")
+    pension_total: Decimal = Decimal("0")
+    employment_insurance_total: Decimal = Decimal("0")
+
+    # 基礎控除
+    basic_deduction: Decimal = Decimal("0")
+
+    # 配偶者控除
+    has_spouse_deduction: bool = False
+    spouse_deduction_amount: Decimal = Decimal("0")
+    spouse_name: Optional[str] = None
+    spouse_name_kana: Optional[str] = None
+    spouse_income: Decimal = Decimal("0")
+    spouse_deduction_type: Optional[str] = None  # 配偶者控除/配偶者特別控除
+
+    # 扶養親族
+    dependents_over16: List[DependentInfo] = []    # 16歳以上控除対象扶養親族
+    dependents_under16: List[DependentInfo] = []   # 16歳未満扶養親族
+    dependent_deduction_total: Decimal = Decimal("0")
+
+    # 所得控除の額の合計額
+    total_deduction_amount: Decimal = Decimal("0")
+
+    # 源泉徴収税額
+    income_tax_withheld: Decimal = Decimal("0")
+
+    # 月数内訳
+    months_with_salary: int = 0
+    months_with_bonus: int = 0
+
+    # 摘要
+    remarks: Optional[str] = None
+
+
+class WithholdingSlipRequest(BaseModel):
+    """源泉徴収票生成リクエスト"""
+    tax_year: int
+    employee_ids: List[int]
+    company_name: Optional[str] = None
+    company_address: Optional[str] = None
+    company_phone: Optional[str] = None
+    company_my_number: Optional[str] = None
+
+
+class WithholdingSlipResponse(BaseModel):
+    """源泉徴収票レスポンス"""
+    tax_year: int
+    slips: List[WithholdingSlipData]
+    total_count: int

backend/app/payroll/withholding_slip/service.py

@@ -0,0 +1,388 @@
+"""
+給与所得の源泉徴収票 計算サービス
+"""
+from decimal import Decimal, ROUND_DOWN
+from datetime import date
+from typing import List, Optional, Dict, Any
+import logging
+
+from app.core.database import get_connection
+from .schemas import WithholdingSlipData, DependentInfo
+
+logger = logging.getLogger(__name__)
+
+# 通勤手当の非課税限度額（月額150,000円）
+COMMUTE_TAX_FREE_MONTHLY = Decimal("150000")
+
+
+def calc_kyuyo_shotoku(annual_income: Decimal) -> Decimal:
+    """
+    給与所得控除後の金額を計算する（年末調整用）
+    給与所得控除額を差し引いた後、1円未満切り捨て
+    """
+    income = int(annual_income)
+    if income <= 550_000:
+        # 給与所得は0
+        return Decimal("0")
+    elif income <= 1_625_000:
+        kojo = 550_000
+    elif income <= 1_800_000:
+        # income * 40% - 100,000 だが1円単位で計算
+        kojo = int(income * 0.4) - 100_000
+    elif income <= 3_600_000:
+        kojo = int(income * 0.3) + 80_000
+    elif income <= 6_600_000:
+        kojo = int(income * 0.2) + 440_000
+    elif income <= 8_500_000:
+        kojo = int(income * 0.1) + 1_100_000
+    else:
+        kojo = 1_950_000
+
+    shotoku = max(0, income - kojo)
+    return Decimal(str(shotoku))
+
+
+def calc_basic_deduction(tax_year: int) -> Decimal:
+    """
+    基礎控除額を計算する
+    令和7年(2025年)以降: 580,000円
+    令和2年(2020年)〜令和6年(2024年): 480,000円
+    """
+    if tax_year >= 2025:
+        return Decimal("580000")
+    elif tax_year >= 2020:
+        return Decimal("480000")
+    else:
+        return Decimal("380000")
+
+
+def get_age_at_year_end(birth_date: date, tax_year: int) -> int:
+    """その年の12月31日時点の年齢を計算"""
+    year_end = date(tax_year, 12, 31)
+    age = year_end.year - birth_date.year
+    if (year_end.month, year_end.day) < (birth_date.month, birth_date.day):
+        age -= 1
+    return age
+
+
+def calc_dependent_deduction(dep: Dict[str, Any], tax_year: int) -> tuple:
+    """
+    扶養控除額を計算する
+    Returns: (deduction_type, deduction_amount)
+    """
+    birth_date = dep.get("birth_date")
+    if birth_date is None:
+        return ("一般", Decimal("380000"))
+
+    age = get_age_at_year_end(birth_date, tax_year)
+
+    if age >= 70:
+        # 老人扶養親族 (同居老親等かどうかは不明なのでその他として扱う)
+        return ("老人扶養", Decimal("480000"))
+    elif 19 <= age <= 22:
+        # 特定扶養親族
+        return ("特定扶養", Decimal("630000"))
+    elif age >= 16:
+        # 一般扶養親族
+        return ("一般扶養", Decimal("380000"))
+    else:
+        # 16歳未満 - 控除なし
+        return ("年少", Decimal("0"))
+
+
+def calc_spouse_deduction(spouse_income: Decimal, employee_income: Decimal, spouse_age: Optional[int]) -> tuple:
+    """
+    配偶者控除・配偶者特別控除を計算する
+    Returns: (deduction_type, deduction_amount)
+    """
+    spouse_inc = int(spouse_income)
+    emp_inc = int(employee_income)
+
+    # 納税者の合計所得金額が1,000万円超の場合は配偶者控除なし
+    # 給与所得として概算 (ここでは支払金額から控除後を算出)
+    emp_shotoku = int(calc_kyuyo_shotoku(employee_income))
+    if emp_shotoku > 10_000_000:
+        return (None, Decimal("0"))
+
+    # 配偶者の合計所得が48万円（収入103万円相当）以下 → 配偶者控除
+    if spouse_inc <= 480_000:
+        if spouse_age and spouse_age >= 70:
+            return ("老人配偶者控除", Decimal("480000"))
+        return ("配偶者控除", Decimal("380000"))
+
+    # 配偶者特別控除（配偶者の合計所得 48万1円〜133万円）
+    elif spouse_inc <= 1_330_000:
+        # 段階的な配偶者特別控除
+        if spouse_inc <= 950_000:
+            return ("配偶者特別控除", Decimal("380000"))
+        elif spouse_inc <= 1_000_000:
+            return ("配偶者特別控除", Decimal("360000"))
+        elif spouse_inc <= 1_050_000:
+            return ("配偶者特別控除", Decimal("310000"))
+        elif spouse_inc <= 1_100_000:
+            return ("配偶者特別控除", Decimal("260000"))
+        elif spouse_inc <= 1_150_000:
+            return ("配偶者特別控除", Decimal("210000"))
+        elif spouse_inc <= 1_200_000:
+            return ("配偶者特別控除", Decimal("160000"))
+        elif spouse_inc <= 1_250_000:
+            return ("配偶者特別控除", Decimal("110000"))
+        elif spouse_inc <= 1_300_000:
+            return ("配偶者特別控除", Decimal("60000"))
+        else:
+            return ("配偶者特別控除", Decimal("30000"))
+    else:
+        return (None, Decimal("0"))
+
+
+def get_withholding_slip_data(tax_year: int, employee_id: int) -> Optional[WithholdingSlipData]:
+    """
+    指定年度・従業員の源泉徴収票データを計算して返す
+    """
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            # 1. 従業員情報を取得
+            cur.execute(
+                """
+                SELECT employee_id, employee_code, name, name_kana,
+                       address, birth_date, my_number
+                FROM employees
+                WHERE employee_id = %s
+                """,
+                (employee_id,)
+            )
+            emp = cur.fetchone()
+            if not emp:
+                return None
+
+            # 2. 月次給与データを集計（その年のすべての月）
+            cur.execute(
+                """
+                SELECT
+                    COUNT(*) as month_count,
+                    COALESCE(SUM(total_payment), 0) as total_payment,
+                    COALESCE(SUM(commute_allowance), 0) as total_commute,
+                    COALESCE(SUM(health_insurance), 0) as health_ins,
+                    COALESCE(SUM(care_insurance), 0) as care_ins,
+                    COALESCE(SUM(pension_insurance), 0) as pension_ins,
+                    COALESCE(SUM(employment_insurance), 0) as emp_ins,
+                    COALESCE(SUM(income_tax), 0) as income_tax
+                FROM monthly_payroll
+                WHERE employee_id = %s
+                  AND payroll_year = %s
+                """,
+                (employee_id, tax_year)
+            )
+            salary_summary = cur.fetchone()
+
+            # 3. 賞与データを集計（その年のすべての賞与）
+            cur.execute(
+                """
+                SELECT
+                    COUNT(*) as bonus_count,
+                    COALESCE(SUM(total_bonus), 0) as total_bonus,
+                    COALESCE(SUM(health_insurance), 0) as health_ins,
+                    COALESCE(SUM(care_insurance), 0) as care_ins,
+                    COALESCE(SUM(pension_insurance), 0) as pension_ins,
+                    COALESCE(SUM(employment_insurance), 0) as emp_ins,
+                    COALESCE(SUM(income_tax), 0) as income_tax
+                FROM bonus_payments
+                WHERE employee_id = %s
+                  AND bonus_year = %s
+                """,
+                (employee_id, tax_year)
+            )
+            bonus_summary = cur.fetchone()
+
+            # 4. 扶養親族情報を取得（その年の12月31日時点で有効なもの）
+            cur.execute(
+                """
+                SELECT d.dependent_id, d.name, d.relationship, d.birth_date,
+                       d.is_spouse, d.is_disabled, d.income_amount, d.mynumber
+                FROM dependents d
+                WHERE d.employee_id = %s
+                  AND d.valid_from <= %s
+                  AND (d.valid_to IS NULL OR d.valid_to >= %s)
+                ORDER BY d.is_spouse DESC, d.birth_date
+                """,
+                (employee_id,
+                 date(tax_year, 12, 31),
+                 date(tax_year, 12, 31))
+            )
+            dep_rows = cur.fetchall()
+
+    # 5. 集計データを整理
+    s = salary_summary or {}
+    b = bonus_summary or {}
+
+    def to_dec(v) -> Decimal:
+        if v is None:
+            return Decimal("0")
+        return Decimal(str(v))
+
+    salary_total = to_dec(s.get("total_payment", 0))
+    salary_commute = to_dec(s.get("total_commute", 0))
+    bonus_total = to_dec(b.get("total_bonus", 0))
+
+    # 通勤手当の非課税額（月150,000円上限）は支払金額から除外
+    # 簡易計算：通勤手当全額を非課税として除外（厳密には上限チェックが必要）
+    commute_taxable = Decimal("0")  # 通勤手当は非課税として全額除外
+
+    # 源泉徴収票の「支払金額」= 給与+賞与の総支給額（通勤手当を除く）
+    # 実務上は通勤手当を除いた金額を記載することが多い
+    total_pay_for_slip = salary_total - salary_commute + bonus_total
+
+    # 社会保険料合計
+    health_ins = to_dec(s.get("health_ins", 0)) + to_dec(b.get("health_ins", 0))
+    care_ins = to_dec(s.get("care_ins", 0)) + to_dec(b.get("care_ins", 0))
+    pension_ins = to_dec(s.get("pension_ins", 0)) + to_dec(b.get("pension_ins", 0))
+    emp_ins = to_dec(s.get("emp_ins", 0)) + to_dec(b.get("emp_ins", 0))
+    social_ins_total = health_ins + care_ins + pension_ins + emp_ins
+
+    # 源泉徴収税額合計
+    income_tax_total = to_dec(s.get("income_tax", 0)) + to_dec(b.get("income_tax", 0))
+
+    # 6. 給与所得控除後の金額を計算
+    kyuyo_shotoku = calc_kyuyo_shotoku(total_pay_for_slip)
+
+    # 7. 基礎控除
+    basic_deduction = calc_basic_deduction(tax_year)
+
+    # 8. 扶養親族の処理
+    birth_date_emp = emp.get("birth_date") if isinstance(emp, dict) else None
+
+    dependents_over16 = []
+    dependents_under16 = []
+    dependent_deduction_total = Decimal("0")
+    spouse_info = None
+    spouse_deduction_amount = Decimal("0")
+    has_spouse_deduction = False
+    spouse_deduction_type = None
+
+    for dep in dep_rows:
+        if isinstance(dep, dict):
+            d = dep
+        else:
+            d = {
+                "dependent_id": dep[0], "name": dep[1], "relationship": dep[2],
+                "birth_date": dep[3], "is_spouse": dep[4], "is_disabled": dep[5],
+                "income_amount": dep[6], "mynumber": dep[7]
+            }
+
+        dep_birth = d.get("birth_date")
+        dep_age = get_age_at_year_end(dep_birth, tax_year) if dep_birth else None
+        dep_income = to_dec(d.get("income_amount", 0))
+
+        if d.get("is_spouse"):
+            # 配偶者処理
+            spouse_age = dep_age
+            sp_type, sp_amount = calc_spouse_deduction(dep_income, total_pay_for_slip, spouse_age)
+            if sp_type:
+                has_spouse_deduction = True
+                spouse_deduction_amount = sp_amount
+                spouse_deduction_type = sp_type
+                spouse_deduction_total = sp_amount
+            else:
+                spouse_deduction_total = Decimal("0")
+
+            spouse_info = DependentInfo(
+                name=d.get("name", ""),
+                relationship="配偶者",
+                birth_date=str(dep_birth) if dep_birth else None,
+                is_spouse=True,
+                is_disabled=bool(d.get("is_disabled", False)),
+                income_amount=dep_income,
+                my_number=d.get("mynumber"),
+                deduction_type=sp_type,
+                deduction_amount=spouse_deduction_amount
+            )
+        else:
+            # 扶養親族
+            dep_type, dep_amount = calc_dependent_deduction(d, tax_year)
+            dep_obj = DependentInfo(
+                name=d.get("name", ""),
+                relationship=d.get("relationship", ""),
+                birth_date=str(dep_birth) if dep_birth else None,
+                is_spouse=False,
+                is_disabled=bool(d.get("is_disabled", False)),
+                income_amount=dep_income,
+                my_number=d.get("mynumber"),
+                deduction_type=dep_type,
+                deduction_amount=dep_amount
+            )
+
+            if dep_age is not None and dep_age < 16:
+                dependents_under16.append(dep_obj)
+            else:
+                dependents_over16.append(dep_obj)
+                dependent_deduction_total += dep_amount
+
+    # 9. 所得控除の額の合計額
+    total_deduction_amount = (
+        social_ins_total
+        + basic_deduction
+        + spouse_deduction_amount
+        + dependent_deduction_total
+    )
+
+    # 10. 摘要（社会保険料の内訳）
+    remarks_parts = []
+    if health_ins > 0:
+        remarks_parts.append(f"健康保険料{int(health_ins):,}円")
+    if care_ins > 0:
+        remarks_parts.append(f"介護保険料{int(care_ins):,}円")
+    if pension_ins > 0:
+        remarks_parts.append(f"厚生年金{int(pension_ins):,}円")
+    if emp_ins > 0:
+        remarks_parts.append(f"雇用保険{int(emp_ins):,}円")
+    remarks = "　".join(remarks_parts) if remarks_parts else None
+
+    months_with_salary = int(s.get("month_count", 0)) if s else 0
+    months_with_bonus = int(b.get("bonus_count", 0)) if b else 0
+
+    return WithholdingSlipData(
+        employee_id=emp.get("employee_id") if isinstance(emp, dict) else emp[0],
+        employee_code=emp.get("employee_code", "") if isinstance(emp, dict) else emp[1],
+        employee_name=emp.get("name", "") if isinstance(emp, dict) else emp[2],
+        employee_name_kana=emp.get("name_kana") if isinstance(emp, dict) else emp[3],
+        employee_address=emp.get("address") if isinstance(emp, dict) else emp[4],
+        employee_birth_date=str(emp.get("birth_date")) if (isinstance(emp, dict) and emp.get("birth_date")) else None,
+        my_number=emp.get("my_number") if isinstance(emp, dict) else emp[6],
+        tax_year=tax_year,
+        total_payment=salary_total + bonus_total,
+        total_payment_excl_commute=total_pay_for_slip,
+        kyuyo_shotoku=kyuyo_shotoku,
+        social_insurance_total=social_ins_total,
+        health_insurance_total=health_ins,
+        care_insurance_total=care_ins,
+        pension_total=pension_ins,
+        employment_insurance_total=emp_ins,
+        basic_deduction=basic_deduction,
+        has_spouse_deduction=has_spouse_deduction,
+        spouse_deduction_amount=spouse_deduction_amount,
+        spouse_name=spouse_info.name if spouse_info else None,
+        spouse_name_kana=spouse_info.name_kana if spouse_info else None,
+        spouse_income=spouse_info.income_amount if spouse_info else Decimal("0"),
+        spouse_deduction_type=spouse_deduction_type,
+        dependents_over16=dependents_over16,
+        dependents_under16=dependents_under16,
+        dependent_deduction_total=dependent_deduction_total,
+        total_deduction_amount=total_deduction_amount,
+        income_tax_withheld=income_tax_total,
+        months_with_salary=months_with_salary,
+        months_with_bonus=months_with_bonus,
+        remarks=remarks,
+    )
+
+
+def get_withholding_slips(tax_year: int, employee_ids: List[int]) -> List[WithholdingSlipData]:
+    """複数従業員の源泉徴収票データを取得"""
+    results = []
+    for eid in employee_ids:
+        try:
+            slip = get_withholding_slip_data(tax_year, eid)
+            if slip:
+                results.append(slip)
+        except Exception as e:
+            logger.error(f"源泉徴収票計算エラー employee_id={eid}: {e}")
+    return results

frontend/payroll.html

@@ -110,6 +110,15 @@
           <h2>税率・保険料設定</h2>
           <p>社会保険料率、所得税率表の管理を行います</p>
         </div>
+
+        <div
+          class="menu-card"
+          onclick="location.href = 'withholding-slip.html'"
+        >
+          <div class="icon">📄</div>
+          <h2>源泉徴収票</h2>
+          <p>給与所得の源泉徴収票を発行します（本人用・区役所用・税務署用 各1部）</p>
+        </div>
       </div>
 
       <div
@@ -135,6 +144,10 @@
             <strong>月次給与計算</strong
             >で勤怠情報を入力し、給与を計算・承認します
           </li>
+          <li>
+            <strong>源泉徴収票</strong
+            >で年末に給与所得の源泉徴収票（本人・区役所・税務署の3部）を発行します
+          </li>
         </ol>
       </div>
     </div>

frontend/withholding-slip.html

@@ -0,0 +1,586 @@
+<!doctype html>
+<html lang="ja">
+  <head>
+    <meta charset="UTF-8" />
+    <meta http-equiv="Cache-Control" content="no-cache, no-store, must-revalidate" />
+    <meta http-equiv="Pragma" content="no-cache" />
+    <meta http-equiv="Expires" content="0" />
+    <script src="js/auth.js"></script>
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>給与所得の源泉徴収票</title>
+    <link rel="stylesheet" href="/css/style.css" />
+    <style>
+      /* ===== 画面表示用スタイル ===== */
+      body { font-family: 'MS Gothic', 'Meiryo', sans-serif; }
+      .container { max-width: 1200px; margin: 0 auto; padding: 0 20px; }
+      .form-panel {
+        background: #f9f9f9;
+        border: 1px solid #ddd;
+        border-radius: 6px;
+        padding: 20px;
+        margin-bottom: 20px;
+      }
+      .form-row { display: flex; flex-wrap: wrap; gap: 16px; align-items: flex-end; }
+      .form-group { display: flex; flex-direction: column; gap: 4px; }
+      .form-group label { font-size: 13px; font-weight: bold; }
+      .form-group input, .form-group select {
+        padding: 6px 8px; border: 1px solid #ccc; border-radius: 4px; font-size: 14px;
+      }
+      .btn {
+        padding: 8px 18px; border: none; border-radius: 4px;
+        cursor: pointer; font-size: 14px; font-weight: bold;
+      }
+      .btn-primary { background: #007bff; color: white; }
+      .btn-primary:hover { background: #0056b3; }
+      .btn-success { background: #28a745; color: white; }
+      .btn-success:hover { background: #1e7e34; }
+      .btn-secondary { background: #6c757d; color: white; }
+      .employee-list {
+        margin: 8px 0;
+        display: flex;
+        flex-wrap: wrap;
+        gap: 8px;
+      }
+      .employee-chip {
+        padding: 4px 10px;
+        background: #e9ecef;
+        border-radius: 16px;
+        font-size: 13px;
+        cursor: pointer;
+        border: 2px solid transparent;
+      }
+      .employee-chip.selected {
+        background: #007bff;
+        color: white;
+        border-color: #0056b3;
+      }
+      #slip-area { margin-top: 20px; }
+      .alert { padding: 12px 16px; border-radius: 4px; margin-bottom: 16px; }
+      .alert-info { background: #d1ecf1; color: #0c5460; border: 1px solid #bee5eb; }
+      .alert-warning { background: #fff3cd; color: #856404; border: 1px solid #ffeeba; }
+
+      /* ===== 印刷プレビューエリア ===== */
+      .slip-page {
+        background: white;
+        margin: 20px auto;
+        padding: 10px;
+        border: 2px solid #333;
+        max-width: 960px;
+      }
+      .no-print { /* 印刷時に非表示にするクラス */ }
+
+      /* ===== 源泉徴収票 票面スタイル ===== */
+      .withholding-slip {
+        font-family: 'MS Gothic', 'Meiryo', 'MS Mincho', monospace;
+        font-size: 9pt;
+        border: 1.5px solid #000;
+        padding: 4px;
+        page-break-inside: avoid;
+        margin-bottom: 4px;
+        background: white;
+      }
+      .slip-copy-label {
+        text-align: right;
+        font-size: 8pt;
+        color: #555;
+        padding-bottom: 1px;
+        border-bottom: 1px solid #888;
+        margin-bottom: 3px;
+      }
+      .slip-title {
+        text-align: center;
+        font-size: 13pt;
+        font-weight: bold;
+        border: none;
+        padding: 2px 0;
+        letter-spacing: 2px;
+      }
+      .slip-year {
+        text-align: center;
+        font-size: 10pt;
+        margin-bottom: 4px;
+      }
+      .slip-table {
+        width: 100%;
+        border-collapse: collapse;
+        font-size: 8.5pt;
+      }
+      .slip-table td, .slip-table th {
+        border: 1px solid #333;
+        padding: 2px 4px;
+        vertical-align: top;
+      }
+      .slip-table .header-cell {
+        background: #f0f0f0;
+        font-size: 7.5pt;
+        text-align: center;
+        white-space: nowrap;
+      }
+      .slip-table .amount-cell {
+        text-align: right;
+        font-size: 9pt;
+        min-width: 80px;
+      }
+      .slip-table .label-cell {
+        font-size: 7.5pt;
+        background: #f8f8f8;
+        white-space: nowrap;
+      }
+      .slip-table .value-cell {
+        font-size: 9pt;
+        min-width: 100px;
+      }
+      .row-payer {
+        margin-top: 4px;
+        border: 1px solid #000;
+        padding: 3px 6px;
+        font-size: 8.5pt;
+      }
+      .slip-divider {
+        border: none;
+        border-top: 2px dashed #aaa;
+        margin: 6px 0;
+      }
+
+      /* ===== 印刷時スタイル ===== */
+      @media print {
+        @page {
+          size: A4 portrait;
+          margin: 8mm 6mm;
+        }
+        body { margin: 0; padding: 0; }
+        .no-print { display: none !important; }
+        .slip-page {
+          border: none;
+          margin: 0;
+          padding: 0;
+          max-width: 100%;
+        }
+        .withholding-slip {
+          font-size: 8pt;
+          margin-bottom: 2px;
+        }
+        .slip-divider { margin: 4px 0; }
+        .page-break { page-break-before: always; }
+      }
+    </style>
+  </head>
+  <body>
+    <div class="container no-print">
+      <button onclick="location.href='payroll.html'" class="btn btn-secondary" style="margin: 12px 0;">
+        ← 給与管理メニューに戻る
+      </button>
+      <h1>給与所得の源泉徴収票</h1>
+
+      <!-- 設定フォーム -->
+      <div class="form-panel">
+        <h3 style="margin-top:0">①　発行条件の設定</h3>
+        <div class="form-row">
+          <div class="form-group">
+            <label>対象年（令和換算）</label>
+            <select id="tax-year" style="width:120px">
+              <!-- JSで動的生成 -->
+            </select>
+          </div>
+          <div class="form-group">
+            <label>従業員を選択（複数可）</label>
+            <button class="btn btn-secondary" onclick="toggleAllEmployees()" style="font-size:12px;padding:4px 10px">全選択 / 全解除</button>
+          </div>
+        </div>
+        <div id="employee-list" class="employee-list" style="margin-top:10px">
+          <span style="color:#999">読み込み中...</span>
+        </div>
+
+        <hr style="margin: 16px 0" />
+        <h3 style="margin-top:0">②　支払者情報（源泉徴収票下部に印刷）</h3>
+        <div class="form-row">
+          <div class="form-group">
+            <label>会社名（氏名又は名称）</label>
+            <input type="text" id="company-name" placeholder="株式会社〇〇" style="width:220px" />
+          </div>
+          <div class="form-group">
+            <label>住所・所在地</label>
+            <input type="text" id="company-address" placeholder="〒000-0000 東京都..." style="width:280px" />
+          </div>
+          <div class="form-group">
+            <label>電話番号</label>
+            <input type="text" id="company-phone" placeholder="03-0000-0000" style="width:150px" />
+          </div>
+          <div class="form-group">
+            <label>法人番号（任意）</label>
+            <input type="text" id="company-mynumber" placeholder="1234567890123" style="width:160px" maxlength="13" />
+          </div>
+        </div>
+
+        <div style="margin-top: 16px; display:flex; gap:12px; align-items:center">
+          <button class="btn btn-primary" onclick="generateSlips()">📋 源泉徴収票を作成</button>
+          <button class="btn btn-success" onclick="printSlips()" id="print-btn" style="display:none">🖨️ 印刷（3部）</button>
+        </div>
+      </div>
+
+      <div id="alert-area"></div>
+    </div>
+
+    <!-- 印刷対象エリア -->
+    <div id="slip-area"></div>
+
+    <script>
+      const API_BASE = '';
+
+      // 年度セレクタ初期化
+      function initYearSelect() {
+        const sel = document.getElementById('tax-year');
+        const currentYear = new Date().getFullYear();
+        for (let y = currentYear; y >= currentYear - 5; y--) {
+          const reiwa = y - 2018;
+          const opt = document.createElement('option');
+          opt.value = y;
+          opt.textContent = `令和${reiwa}年（${y}年）`;
+          if (y === currentYear - 1) opt.selected = true;  // デフォルト前年
+          sel.appendChild(opt);
+        }
+      }
+
+      // 従業員リストを読み込む
+      async function loadEmployees() {
+        try {
+          const resp = await fetch(`${API_BASE}/payroll/withholding-slip/employees`, {
+            headers: { 'Authorization': 'Bearer ' + (localStorage.getItem('token') || '') }
+          });
+          if (!resp.ok) throw new Error('Failed to load employees');
+          const data = await resp.json();
+          renderEmployeeChips(data.employees || []);
+        } catch (e) {
+          document.getElementById('employee-list').innerHTML =
+            '<span style="color:red">従業員リストの取得に失敗しました</span>';
+        }
+      }
+
+      let allEmployees = [];
+
+      function renderEmployeeChips(employees) {
+        allEmployees = employees;
+        const container = document.getElementById('employee-list');
+        if (!employees.length) {
+          container.innerHTML = '<span style="color:#999">従業員が登録されていません</span>';
+          return;
+        }
+        container.innerHTML = '';
+        employees.forEach(emp => {
+          const chip = document.createElement('div');
+          chip.className = 'employee-chip selected';
+          chip.dataset.id = emp.id;
+          chip.textContent = `${emp.code}　${emp.name}`;
+          chip.title = emp.name_kana || '';
+          chip.onclick = () => chip.classList.toggle('selected');
+          container.appendChild(chip);
+        });
+      }
+
+      function toggleAllEmployees() {
+        const chips = document.querySelectorAll('.employee-chip');
+        const allSelected = [...chips].every(c => c.classList.contains('selected'));
+        chips.forEach(c => {
+          if (allSelected) c.classList.remove('selected');
+          else c.classList.add('selected');
+        });
+      }
+
+      function getSelectedEmployeeIds() {
+        return [...document.querySelectorAll('.employee-chip.selected')]
+          .map(c => parseInt(c.dataset.id));
+      }
+
+      function showAlert(msg, type = 'info') {
+        document.getElementById('alert-area').innerHTML =
+          `<div class="alert alert-${type}">${msg}</div>`;
+      }
+
+      // 源泉徴収票データを取得・表示
+      async function generateSlips() {
+        const taxYear = parseInt(document.getElementById('tax-year').value);
+        const empIds = getSelectedEmployeeIds();
+        if (!empIds.length) {
+          showAlert('従業員を1名以上選択してください', 'warning');
+          return;
+        }
+
+        const companyName = document.getElementById('company-name').value || '（未設定）';
+        const companyAddress = document.getElementById('company-address').value || '';
+        const companyPhone = document.getElementById('company-phone').value || '';
+        const companyMyNumber = document.getElementById('company-mynumber').value || '';
+
+        showAlert('生成中...', 'info');
+        document.getElementById('slip-area').innerHTML = '';
+
+        try {
+          const resp = await fetch(`${API_BASE}/payroll/withholding-slip/generate`, {
+            method: 'POST',
+            headers: {
+              'Content-Type': 'application/json',
+              'Authorization': 'Bearer ' + (localStorage.getItem('token') || '')
+            },
+            body: JSON.stringify({
+              tax_year: taxYear,
+              employee_ids: empIds,
+              company_name: companyName,
+              company_address: companyAddress,
+              company_phone: companyPhone,
+              company_my_number: companyMyNumber
+            })
+          });
+
+          if (!resp.ok) {
+            const err = await resp.json();
+            throw new Error(err.detail || '取得エラー');
+          }
+
+          const data = await resp.json();
+          if (!data.slips || data.slips.length === 0) {
+            showAlert(`令和${taxYear - 2018}年（${taxYear}年）の給与データがありません`, 'warning');
+            return;
+          }
+
+          showAlert(`${data.total_count}名分の源泉徴収票を生成しました（各3部）`, 'info');
+          renderAllSlips(data.slips, taxYear, { companyName, companyAddress, companyPhone, companyMyNumber });
+          document.getElementById('print-btn').style.display = '';
+        } catch (e) {
+          showAlert('エラー: ' + e.message, 'warning');
+        }
+      }
+
+      // 全従業員分の票面を描画
+      function renderAllSlips(slips, taxYear, payer) {
+        const area = document.getElementById('slip-area');
+        area.innerHTML = '';
+
+        slips.forEach((slip, idx) => {
+          const page = document.createElement('div');
+          page.className = 'slip-page' + (idx > 0 ? ' page-break' : '');
+
+          // 3部（市区町村提出用、受給者交付用、税務署提出用）
+          const copies = [
+            { label: '市区町村提出用', note: '市区町村へ提出してください' },
+            { label: '受給者交付用', note: '受給者（本人）に交付してください' },
+            { label: '税務署提出用', note: '税務署へ提出してください' },
+          ];
+
+          copies.forEach((copy, ci) => {
+            if (ci > 0) {
+              const div = document.createElement('hr');
+              div.className = 'slip-divider';
+              page.appendChild(div);
+            }
+            page.appendChild(buildSlipHTML(slip, taxYear, payer, copy.label, copy.note));
+          });
+
+          area.appendChild(page);
+        });
+      }
+
+      // 票面HTML要素を生成
+      function buildSlipHTML(slip, taxYear, payer, copyLabel, copyNote) {
+        const reiwa = taxYear - 2018;
+        const fmt = n => parseInt(n || 0).toLocaleString('ja-JP');
+        const fmtBlank = n => parseInt(n || 0) === 0 ? '' : parseInt(n).toLocaleString('ja-JP');
+
+        const wrap = document.createElement('div');
+        wrap.className = 'withholding-slip';
+
+        // コピーラベル
+        const labelDiv = document.createElement('div');
+        labelDiv.className = 'slip-copy-label';
+        labelDiv.textContent = `（${copyLabel}）`;
+        wrap.appendChild(labelDiv);
+
+        // タイトル
+        const titleDiv = document.createElement('div');
+        titleDiv.className = 'slip-year';
+        titleDiv.textContent = `令和 ${reiwa} 年分　給与所得の源泉徴収票`;
+        titleDiv.style.cssText = 'text-align:center;font-size:11pt;font-weight:bold;letter-spacing:2px;margin-bottom:4px;';
+        wrap.appendChild(titleDiv);
+
+        // --- 受給者情報行 ---
+        const recvTable = document.createElement('table');
+        recvTable.className = 'slip-table';
+        recvTable.style.marginBottom = '3px';
+        recvTable.innerHTML = `
+          <tr>
+            <td rowspan="4" class="label-cell" style="width:70px;text-align:center;vertical-align:middle">支払を<br>受ける者</td>
+            <td class="label-cell" style="width:80px">住所又は居所</td>
+            <td colspan="3">${escHtml(slip.employee_address || '　')}</td>
+            <td class="label-cell" style="width:60px">受給者番号</td>
+            <td style="width:80px">${escHtml(slip.employee_code || '')}</td>
+          </tr>
+          <tr>
+            <td class="label-cell">個人番号</td>
+            <td colspan="3">${copyLabel === '受給者交付用' ? '※個人番号は記載しません' : maskMyNumber(slip.my_number)}</td>
+            <td class="label-cell">役職名</td>
+            <td></td>
+          </tr>
+          <tr>
+            <td class="label-cell">（フリガナ）</td>
+            <td colspan="5">${escHtml(slip.employee_name_kana || '　')}</td>
+          </tr>
+          <tr>
+            <td class="label-cell">氏名</td>
+            <td colspan="5" style="font-size:11pt;font-weight:bold">${escHtml(slip.employee_name || '')}</td>
+          </tr>
+        `;
+        wrap.appendChild(recvTable);
+
+        // --- メイン金額行 ---
+        const mainTable = document.createElement('table');
+        mainTable.className = 'slip-table';
+        mainTable.style.marginBottom = '3px';
+
+        const paymentAmt = fmt(slip.total_payment_excl_commute);
+        const shotokuAmt = fmt(slip.kyuyo_shotoku);
+        const deductionAmt = fmt(slip.total_deduction_amount);
+        const taxAmt = fmt(slip.income_tax_withheld);
+
+        mainTable.innerHTML = `
+          <tr>
+            <td class="header-cell" style="width:10%">種別</td>
+            <td class="header-cell" style="width:22%">支払金額</td>
+            <td class="header-cell" style="width:22%">給与所得控除後の金額<br><small>（調整控除後）</small></td>
+            <td class="header-cell" style="width:22%">所得控除の額の合計額</td>
+            <td class="header-cell" style="width:22%">源泉徴収税額</td>
+          </tr>
+          <tr>
+            <td style="text-align:center;font-size:8pt">給料・賞与</td>
+            <td class="amount-cell">${paymentAmt} 円</td>
+            <td class="amount-cell">${shotokuAmt} 円</td>
+            <td class="amount-cell">${deductionAmt} 円</td>
+            <td class="amount-cell">${taxAmt} 円</td>
+          </tr>
+        `;
+        wrap.appendChild(mainTable);
+
+        // --- 控除情報行 ---
+        const spouseMark = slip.has_spouse_deduction ? '有' : '－';
+        const spouseAmt = slip.has_spouse_deduction ? fmt(slip.spouse_deduction_amount) : '　';
+        const dep16Count = slip.dependents_over16 ? slip.dependents_over16.length : 0;
+        const depUnder16Count = slip.dependents_under16 ? slip.dependents_under16.length : 0;
+
+        const deductTable = document.createElement('table');
+        deductTable.className = 'slip-table';
+        deductTable.style.marginBottom = '3px';
+        deductTable.innerHTML = `
+          <tr>
+            <td class="header-cell" colspan="2">（源泉）控除対象配偶者<br>の有無等</td>
+            <td class="header-cell">配偶者（特別）<br>控除の額</td>
+            <td class="header-cell">控除対象扶養親族の数<br><small>（配偶者を除く。）</small></td>
+            <td class="header-cell">16歳未満<br>扶養親族の数</td>
+            <td class="header-cell">社会保険料等<br>の金額</td>
+            <td class="header-cell">基礎控除の額</td>
+          </tr>
+          <tr>
+            <td style="text-align:center;width:40px">${spouseMark}</td>
+            <td style="font-size:7.5pt;width:40px">${slip.spouse_deduction_type || '　'}</td>
+            <td class="amount-cell">${spouseAmt ? spouseAmt + ' 円' : '　'}</td>
+            <td style="text-align:center">${dep16Count > 0 ? dep16Count + ' 人' : '－'}</td>
+            <td style="text-align:center">${depUnder16Count > 0 ? depUnder16Count + ' 人' : '－'}</td>
+            <td class="amount-cell">${fmt(slip.social_insurance_total)} 円</td>
+            <td class="amount-cell">${fmt(slip.basic_deduction)} 円</td>
+          </tr>
+        `;
+        wrap.appendChild(deductTable);
+
+        // --- 摘要行 ---
+        const remarksTable = document.createElement('table');
+        remarksTable.className = 'slip-table';
+        remarksTable.style.marginBottom = '3px';
+        remarksTable.innerHTML = `
+          <tr>
+            <td class="header-cell" style="width:60px">（摘要）</td>
+            <td style="font-size:8pt;padding:3px 6px">${escHtml(slip.remarks || '　')}</td>
+          </tr>
+        `;
+        wrap.appendChild(remarksTable);
+
+        // --- 扶養親族情報（最大4名）---
+        if ((slip.dependents_over16 && slip.dependents_over16.length > 0) ||
+            (slip.dependents_under16 && slip.dependents_under16.length > 0)) {
+          const depTable = document.createElement('table');
+          depTable.className = 'slip-table';
+          depTable.style.marginBottom = '3px';
+          depTable.innerHTML = '<tr><td class="header-cell" colspan="5">扶養親族情報</td></tr>';
+
+          const allDeps = [
+            ...((slip.dependents_over16 || []).slice(0, 4)),
+            ...((slip.dependents_under16 || []).slice(0, 2))
+          ];
+          const headerRow = document.createElement('tr');
+          headerRow.innerHTML = `
+            <td class="header-cell">区分</td>
+            <td class="header-cell">氏名</td>
+            <td class="header-cell">続柄</td>
+            <td class="header-cell">生年月日</td>
+            <td class="header-cell">控除種別</td>
+          `;
+          depTable.appendChild(headerRow);
+
+          allDeps.forEach(dep => {
+            const row = document.createElement('tr');
+            row.innerHTML = `
+              <td style="text-align:center;font-size:7.5pt">${dep.is_spouse ? '配偶者' : '扶養'}</td>
+              <td>${escHtml(dep.name || '')}</td>
+              <td style="text-align:center">${escHtml(dep.relationship || '')}</td>
+              <td style="font-size:7.5pt">${escHtml(dep.birth_date || '')}</td>
+              <td style="font-size:7.5pt">${escHtml(dep.deduction_type || '')}</td>
+            `;
+            depTable.appendChild(row);
+          });
+          wrap.appendChild(depTable);
+        }
+
+        // --- 支払者情報 ---
+        const payerDiv = document.createElement('div');
+        payerDiv.className = 'row-payer';
+        payerDiv.innerHTML = `
+          <table class="slip-table" style="border:none">
+            <tr>
+              <td class="label-cell" style="border:none;width:50px">支払者</td>
+              <td class="label-cell" style="border:none;width:60px">住所・所在地</td>
+              <td style="border:none">${escHtml(payer.companyAddress || '　')}</td>
+              <td class="label-cell" style="border:none;width:50px">電話</td>
+              <td style="border:none;width:120px">${escHtml(payer.companyPhone || '　')}</td>
+            </tr>
+            <tr>
+              <td style="border:none"></td>
+              <td class="label-cell" style="border:none">氏名又は名称</td>
+              <td style="border:none;font-size:10pt;font-weight:bold" colspan="3">${escHtml(payer.companyName || '　')}</td>
+            </tr>
+            ${payer.companyMyNumber ? `<tr><td style="border:none"></td><td class="label-cell" style="border:none">法人番号</td><td style="border:none" colspan="3">${escHtml(payer.companyMyNumber)}</td></tr>` : ''}
+          </table>
+        `;
+        wrap.appendChild(payerDiv);
+
+        return wrap;
+      }
+
+      function escHtml(str) {
+        return String(str)
+          .replace(/&/g, '&amp;')
+          .replace(/</g, '&lt;')
+          .replace(/>/g, '&gt;')
+          .replace(/"/g, '&quot;');
+      }
+
+      function maskMyNumber(mn) {
+        if (!mn) return '　';
+        // 税務署提出用は個人番号を表示（本来は管理が必要）
+        return mn;
+      }
+
+      function printSlips() {
+        window.print();
+      }
+
+      // 初期化
+      initYearSelect();
+      loadEmployees();
+    </script>
+  </body>
+</html>