修改

backend/app/modules/opening_balances/lock_router.py

@@ -39,7 +39,7 @@ def lock_fiscal_year(req: LockRequest):
             ON CONFLICT (fiscal_year)
             DO UPDATE SET
                 is_locked = true,
-                locked_at = CURRENT_TIMESTAMP
+                locked_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo'
         """, (req.fiscal_year,))
         conn.commit()
 

backend/app/modules/trial_balance/service.py

@@ -24,7 +24,7 @@ ACCOUNT_GROUPS = [
     ("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", ["602"]),
+    # 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"])
 ]
 
@@ -145,6 +145,101 @@ def fetch_trial_balance(date_from: str, date_to: str):
             # 大区分合計用に総計を積算
             grand_total_closing += data["closing_balance"]
 
+            # 利益剰余金（602）の後に詳細を挿入
+            if code == "602":
+                # 繰越利益剰余金 = 602の期首残高
+                retained_earnings_opening = data["opening_balance"]
+                
+                # 当期純損益金額を計算（収益 - 費用）
+                # 収益（7xx）の合計
+                revenue_total = D(0)
+                for acc_code, acc_data in account_data.items():
+                    if acc_code.startswith("7"):
+                        # 収益は貸方が増加、借方が減少
+                        revenue_total += acc_data["credit"] - acc_data["debit"]
+                
+                # 費用（8xx）の合計
+                expense_total = D(0)
+                for acc_code, acc_data in account_data.items():
+                    if acc_code.startswith("8"):
+                        # 費用は借方が増加、貸方が減少
+                        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:
                 # このグループにまだ合計行を挿入していない

backend/app/routers/journal_entries.py

@@ -423,7 +423,7 @@ def update_journal_entry(journal_id: int, req: JournalEntryUpdateRequest):
                 UPDATE journal_entries
                    SET description = %s,
                        version = version + 1,
-                       updated_at = NOW(),
+                       updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo',
                        updated_reason = %s
                  WHERE journal_id = %s
             """, (
@@ -472,7 +472,7 @@ def delete_journal_entry(journal_id: int, req: JournalEntryDeleteRequest):
             cur.execute("""
                 UPDATE journal_entries
                    SET is_deleted = true,
-                       updated_at = NOW()
+                       updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo'
                  WHERE journal_entry_id = %s
                    AND is_deleted = false
                 RETURNING journal_entry_id

backend/app/routers/month_locks.py

@@ -14,7 +14,7 @@ def get_month_locks():
                 fiscal_year,
                 month,
                 is_locked,
-                locked_at,
+                (locked_at AT TIME ZONE 'UTC') AT TIME ZONE 'Asia/Tokyo' as locked_at,
                 locked_by
             FROM month_locks
             ORDER BY fiscal_year, month
@@ -39,11 +39,11 @@ def lock_month(fiscal_year: int, month: int):
                 locked_at,
                 locked_by
             )
-            VALUES (%s, %s, true, NOW(), %s)
+            VALUES (%s, %s, true, CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo', %s)
             ON CONFLICT (fiscal_year, month)
             DO UPDATE
                SET is_locked = true,
-                   locked_at = NOW(),
+                   locked_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo',
                    locked_by = EXCLUDED.locked_by
         """, (
             fiscal_year,

backend/app/routers/year_locks.py

@@ -8,7 +8,9 @@ router = APIRouter(prefix="/year-locks", tags=["年度锁定"])
 def get_year_locks():
     with get_connection() as conn, conn.cursor() as cur:
         cur.execute("""
-            SELECT fiscal_year, is_locked, locked_at, locked_by
+            SELECT fiscal_year, is_locked, 
+                   (locked_at AT TIME ZONE 'UTC') AT TIME ZONE 'Asia/Tokyo' as locked_at, 
+                   locked_by
               FROM year_locks
              ORDER BY fiscal_year
         """)
@@ -20,11 +22,11 @@ def lock_year(fiscal_year: int):
     with get_connection() as conn, conn.cursor() as cur:
         cur.execute("""
             INSERT INTO year_locks (fiscal_year, is_locked, locked_at, locked_by)
-            VALUES (%s, true, NOW(), %s)
+            VALUES (%s, true, CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo', %s)
             ON CONFLICT (fiscal_year)
             DO UPDATE
                SET is_locked = true,
-                   locked_at = NOW(),
+                   locked_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo',
                    locked_by = EXCLUDED.locked_by
         """, (fiscal_year, "system"))
         conn.commit()

backend/insert_602_opening.py

@@ -0,0 +1,32 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+from app.core.database import get_connection
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 602科目の前期残高を登録
+        cur.execute("""
+            INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
+            VALUES (2025, (SELECT account_id FROM accounts WHERE account_code = '602'), 0, 5206146)
+            ON CONFLICT (fiscal_year, account_id) 
+            DO UPDATE SET opening_credit = 5206146
+        """)
+        conn.commit()
+        print('✓ 602科目（繰越利益剰余金）の前期残高 5,206,146円 を登録しました')
+        
+        # 確認
+        cur.execute("""
+            SELECT a.account_code, a.account_name, ob.opening_debit, ob.opening_credit
+            FROM opening_balances ob
+            JOIN accounts a ON ob.account_id = a.account_id
+            WHERE ob.fiscal_year = 2025 AND a.account_code = '602'
+        """)
+        row = cur.fetchone()
+        if row:
+            print(f"\n【確認】")
+            print(f"{row['account_code']} {row['account_name']}: 貸方 {row['opening_credit']:,}円")

backend/sql/add_petty_cash.sql

@@ -0,0 +1,6 @@
+-- =========================
+-- 小口現金科目の追加
+-- =========================
+
+INSERT INTO accounts (account_code, account_name, account_type) 
+VALUES ('105', '小口現金', 'asset');

backend/sql/insert_opening_balances_2025.sql

@@ -43,9 +43,10 @@ INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_cr
 (2025, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 669316),
 
 -- 資本金（601）: 6,000,000（貸方）
-(2025, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
+(2025, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000),
 
--- 繰越利益剰余金（602）: 5,206,146 は自動計算されるため入力不要
+-- 繰越利益剰余金（602）: 5,206,146（貸方）
+(2025, (SELECT account_id FROM accounts WHERE account_code = '602'), 0, 5206146);
 
 -- 確認用クエリ
 SELECT 

backend/update_opening_balances.py

@@ -0,0 +1,45 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+from app.core.database import get_connection
+
+# SQLファイルを読み込んで実行
+with open('sql/insert_opening_balances_2025.sql', 'r', encoding='utf-8') as f:
+    sql_content = f.read()
+
+# セミコロンで分割して実行
+statements = [s.strip() for s in sql_content.split(';') if s.strip() and not s.strip().startswith('--')]
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        for statement in statements:
+            if statement.strip():
+                try:
+                    cur.execute(statement)
+                    print(f"✓ 実行成功")
+                except Exception as e:
+                    print(f"✗ エラー: {e}")
+        
+        conn.commit()
+        print("\n前期残高データを更新しました。")
+        
+        # 確認
+        cur.execute("""
+            SELECT 
+                a.account_code,
+                a.account_name,
+                ob.opening_debit,
+                ob.opening_credit
+            FROM opening_balances ob
+            JOIN accounts a ON ob.account_id = a.account_id
+            WHERE ob.fiscal_year = 2025
+            ORDER BY a.account_code
+        """)
+        
+        print("\n【2025年度 前期残高一覧】")
+        for row in cur.fetchall():
+            print(f"{row['account_code']} {row['account_name']:20s} 借方:{row['opening_debit']:>12,} 貸方:{row['opening_credit']:>12,}")