修改

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