From 6669c7da7733b5206190e1acba40f0e888382b0a Mon Sep 17 00:00:00 2001 From: admin Date: Thu, 30 Apr 2026 10:12:08 +0900 Subject: [PATCH] =?UTF-8?q?=E4=BF=AE=E6=AD=A3?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Co-authored-by: Copilot --- backend/app/payroll/bonus/service.py | 109 +- backend/app/payroll/calculation/router.py | 8 +- backend/app/payroll/calculation/schemas.py | 1 + backend/app/payroll/calculation/service.py | 37 +- .../app/payroll/config/bonus_tax_rates.json | 280 ++ .../app/payroll/config/monthly_tax_table.json | 3446 +++++++++++++++++ docs/bonus_rate_nta.xlsx | Bin 0 -> 49152 bytes docs/賞与に対する源泉徴収税額の算出率の表.xls | Bin 0 -> 81408 bytes frontend/payroll-calculation.html | 328 +- frontend/payroll-settings.html | 23 + verify_fix.py | 123 - 11 files changed, 4060 insertions(+), 295 deletions(-) create mode 100644 backend/app/payroll/config/bonus_tax_rates.json create mode 100644 backend/app/payroll/config/monthly_tax_table.json create mode 100644 docs/bonus_rate_nta.xlsx create mode 100644 docs/賞与に対する源泉徴収税額の算出率の表.xls delete mode 100644 verify_fix.py diff --git a/backend/app/payroll/bonus/service.py b/backend/app/payroll/bonus/service.py index c2330c2..93eaa0a 100644 --- a/backend/app/payroll/bonus/service.py +++ b/backend/app/payroll/bonus/service.py @@ -1,11 +1,26 @@ """ 賞与計算サービス (Bonus Calculation Service) """ -from decimal import Decimal +import json +import os +import functools +from decimal import Decimal, ROUND_HALF_UP from datetime import date from typing import Dict, Any from ...core.database import get_connection +_BONUS_TAX_RATES_PATH = os.path.join( + os.path.dirname(os.path.dirname(__file__)), + 'config', 'bonus_tax_rates.json' +) + + +@functools.lru_cache(maxsize=1) +def _load_bonus_tax_rates(): + """賞与算出率表をJSONファイルから読み込む（キャッシュ付き）""" + with open(_BONUS_TAX_RATES_PATH, encoding='utf-8') as f: + return json.load(f) + class BonusCalculationService: """賞与計算サービス""" @@ -15,8 +30,10 @@ class BonusCalculationService: """保険料率を取得（賞与用、年度がない場合は前年度を参照）""" with get_connection() as conn: with conn.cursor() as cur: - # rate_yearで年度を判定 - target_year = target_date.year + # 翌月払いのため、新年度料率は5月支払分（4月分）から適用 + # rate_year=XXXX は XXXX年5月支払〜(XXXX+1)年4月支払に適用 + # 1〜4月支払は前年度（year-1）の料率を使用 + target_year = target_date.year if target_date.month >= 5 else target_date.year - 1 cur.execute( """ SELECT * FROM insurance_rates @@ -75,12 +92,12 @@ class BonusCalculationService: """前月までの3ヶ月平均給与を取得（賞与所得税計算用）""" with get_connection() as conn: with conn.cursor() as cur: - # 前月までの3ヶ月の総支給額を取得 + # 前月までの3ヶ月の社会保険料等控除後の給与を取得 cur.execute( """ - SELECT AVG(total_payment - commute_allowance) as avg_salary + SELECT AVG(total_payment - commute_allowance - health_insurance - care_insurance - pension_insurance - employment_insurance - COALESCE(child_support, 0)) as avg_salary FROM ( - SELECT total_payment, commute_allowance + SELECT total_payment, commute_allowance, health_insurance, care_insurance, pension_insurance, employment_insurance, child_support FROM monthly_payroll WHERE employee_id = %s AND payment_date < %s @@ -102,24 +119,34 @@ class BonusCalculationService: ) -> Decimal: """ 賞与所得税を計算 - 賞与税率 = (前月給与額 - 社会保険料) × 扶養人数に応じた税率 + 国税庁「賞与に対する源泉徴収税額の算出率の表」甲欄を使用 + bonus_amount: 社会保険料等控除後の賞与額 + previous_salary_avg: 前月の社会保険料等控除後の給与額 """ - # 簡易計算: 賞与額から社会保険料概算を引いた額の10.21%を所得税とする - # 実際は前月給与から税率を求める複雑な計算が必要 if previous_salary_avg == Decimal("0"): - # 前月給与がない場合は賞与額の10.21% - return (bonus_amount * Decimal("0.1021")).quantize(Decimal("1")) - - # 扶養人数による税率軽減（簡略化） - rate = Decimal("0.1021") # 基本税率 10.21% - if dependents_count == 1: - rate = Decimal("0.0820") # 8.20% - elif dependents_count == 2: - rate = Decimal("0.0619") # 6.19% - elif dependents_count >= 3: - rate = Decimal("0.0418") # 4.18% - - return (bonus_amount * rate).quantize(Decimal("1")) + # 前月給与がない場合: 月額表方式が必要だがフォールバックとして10.21% + return (bonus_amount * Decimal("0.1021")).quantize(Decimal("1"), rounding=ROUND_HALF_UP) + + table = _load_bonus_tax_rates() + salary_k = float(previous_salary_avg) / 1000 # 千円単位に変換 + dep_idx = min(int(dependents_count), 7) + + rate_percent = Decimal("10.21") # フォールバック + for entry in table['entries']: + rng = entry['ranges'][dep_idx] + from_k = rng[0] + to_k = rng[1] + if to_k is None: + # 上限なし（最高税率帯） + if salary_k >= from_k: + rate_percent = Decimal(str(entry['rate'])) + break + elif from_k <= salary_k < to_k: + rate_percent = Decimal(str(entry['rate'])) + break + + rate = rate_percent / Decimal("100") + return (bonus_amount * rate).quantize(Decimal("1"), rounding=ROUND_HALF_UP) @staticmethod def calculate_bonus( @@ -176,7 +203,7 @@ class BonusCalculationService: if health_insurance_rate: health_insurance = ( health_standard_bonus * Decimal(str(health_insurance_rate["employee_rate"])) - ).quantize(Decimal("1")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) # 介護保険（40歳以上65歳未満が対象） care_insurance = Decimal("0") @@ -185,7 +212,7 @@ class BonusCalculationService: if care_insurance_rate: care_insurance = ( health_standard_bonus * Decimal(str(care_insurance_rate["employee_rate"])) - ).quantize(Decimal("1")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) # 厚生年金 pension_insurance_rate = BonusCalculationService.get_insurance_rate("厚生年金", payment_date) @@ -193,7 +220,7 @@ class BonusCalculationService: if pension_insurance_rate: pension_insurance = ( pension_standard_bonus * Decimal(str(pension_insurance_rate["employee_rate"])) - ).quantize(Decimal("1")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) # 雇用保険 employment_insurance_rate = BonusCalculationService.get_insurance_rate("雇用保険", payment_date) @@ -201,35 +228,21 @@ class BonusCalculationService: if employment_insurance_rate: employment_insurance = ( total_bonus * Decimal(str(employment_insurance_rate["employee_rate"])) - ).quantize(Decimal("1")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) # 子ども・子育て支援金（令和8年4月分以降のみ適用） - # 賞与の場合: 標準報酬月額表の淨化率を使い、total_bonus × 子育て率 / 2 + # 賞与の場合: 社会保険料率設定（insurance_rates）の料率 × 賞与総額で計算 child_support = Decimal("0") is_child_support_applicable = ( - (bonus_year == 2026 and bonus_month >= 4) or bonus_year >= 2027 + (bonus_year == 2026 and bonus_month >= 5) or bonus_year >= 2027 ) if is_child_support_applicable: - with get_connection() as conn: - with conn.cursor() as cur: - # 標準報酬月額表から子育て率を取得（最上位等級rowの child_support/monthly_amountで率を計算） - cur.execute( - """ - SELECT child_support, monthly_amount - FROM standard_remuneration - WHERE rate_year = %s - AND monthly_amount > 0 AND child_support > 0 - ORDER BY monthly_amount DESC - LIMIT 1 - """, - (payment_date.year,) - ) - sr = cur.fetchone() - if sr and sr["monthly_amount"] and sr["monthly_amount"] > 0: - cs_rate = Decimal(str(sr["child_support"])) / Decimal(str(sr["monthly_amount"])) - # 標準賞与額に封上限なし（法定上賞与には標準賞与額上限なし） - child_support = (total_bonus * cs_rate / Decimal("2")).quantize(Decimal("1")) - print(f"[DEBUG] 賞与子育て支援金: 率={cs_rate}, 賞与総額={total_bonus} → 従業員負担={child_support}") + child_support_rate = BonusCalculationService.get_insurance_rate("子ども・子育て支援金", payment_date) + if child_support_rate: + child_support = ( + total_bonus * Decimal(str(child_support_rate["employee_rate"])) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) + print(f"[DEBUG] 賞与子育て支援金: 賞与総額={total_bonus} × 料率={child_support_rate['employee_rate']} = {child_support}") # 所得税の計算（賞与特有の計算） from ..calculation.service import PayrollCalculationService diff --git a/backend/app/payroll/calculation/router.py b/backend/app/payroll/calculation/router.py index f23ac6c..ce78c34 100644 --- a/backend/app/payroll/calculation/router.py +++ b/backend/app/payroll/calculation/router.py @@ -224,7 +224,8 @@ def recalculate_payroll(payroll_id: int, request: schemas.RecalculateRequest = N UPDATE monthly_payroll SET base_salary = %s, overtime_pay = %s, holiday_pay = %s, commute_allowance = %s, total_payment = %s, - health_insurance = %s, pension_insurance = %s, employment_insurance = %s, + health_insurance = %s, care_insurance = %s, pension_insurance = %s, + employment_insurance = %s, child_support = %s, income_tax = %s, total_deduction = %s, net_payment = %s, calculated_at = %s, calculated_by = %s WHERE payroll_id = %s @@ -233,8 +234,9 @@ def recalculate_payroll(payroll_id: int, request: schemas.RecalculateRequest = N ( calc_result["base_salary"], calc_result["overtime_pay"], calc_result["holiday_pay"], calc_result["commute_allowance"], calc_result["total_payment"], - calc_result["health_insurance"], calc_result["pension_insurance"], - calc_result["employment_insurance"], + calc_result["health_insurance"], calc_result["care_insurance"], + calc_result["pension_insurance"], calc_result["employment_insurance"], + calc_result["child_support"], calc_result["income_tax"], calc_result["total_deduction"], calc_result["net_payment"], datetime.now(), calc_result["calculated_by"], payroll_id diff --git a/backend/app/payroll/calculation/schemas.py b/backend/app/payroll/calculation/schemas.py index eb60730..0859293 100644 --- a/backend/app/payroll/calculation/schemas.py +++ b/backend/app/payroll/calculation/schemas.py @@ -84,6 +84,7 @@ class MonthlyPayroll(MonthlyPayrollBase): care_insurance: Decimal pension_insurance: Decimal employment_insurance: Decimal + child_support: Optional[Decimal] = None income_tax: Decimal resident_tax: Decimal other_deduction: Decimal diff --git a/backend/app/payroll/calculation/service.py b/backend/app/payroll/calculation/service.py index 94173e8..6c7d2cd 100644 --- a/backend/app/payroll/calculation/service.py +++ b/backend/app/payroll/calculation/service.py @@ -1,7 +1,7 @@ """ 給与計算サービス (Payroll Calculation Service) """ -from decimal import Decimal +from decimal import Decimal, ROUND_HALF_UP from datetime import date from typing import Dict, Any from ...core.database import get_connection @@ -58,8 +58,10 @@ class PayrollCalculationService: """保険料率を取得（年度がない場合は前年度を参照）""" with get_connection() as conn: with conn.cursor() as cur: - # rate_yearで年度を判定 - target_year = target_date.year + # 翌月払いのため、新年度料率は5月支払分（4月分）から適用 + # rate_year=XXXX は XXXX年5月支払〜(XXXX+1)年4月支払に適用 + # 1〜4月支払は前年度（year-1）の料率を使用 + target_year = target_date.year if target_date.month >= 5 else target_date.year - 1 cur.execute( """ SELECT * FROM insurance_rates @@ -300,7 +302,7 @@ class PayrollCalculationService: # まず指定年度の標準報酬月額表を検索 cur.execute( """ - SELECT monthly_amount, child_support + SELECT monthly_amount FROM standard_remuneration WHERE rate_year = %s AND salary_from <= %s @@ -318,7 +320,7 @@ class PayrollCalculationService: previous_year = target_year - year_offset cur.execute( """ - SELECT monthly_amount, child_support + SELECT monthly_amount FROM standard_remuneration WHERE rate_year = %s AND salary_from <= %s @@ -334,11 +336,9 @@ class PayrollCalculationService: if result: standard_monthly_salary = Decimal(str(result["monthly_amount"])) - child_support_full = Decimal(str(result["child_support"])) if result["child_support"] is not None else Decimal("0") - 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}, 子育て支援金全額={child_support_full}") + 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}") else: print(f"[DEBUG] 標準報酬月額表検索: 該当等級なし（総支給額={total_payment}）") - child_support_full = Decimal("0") # 社会保険料上限を取得 @@ -381,7 +381,7 @@ class PayrollCalculationService: if health_insurance_rate: health_insurance = ( health_standard_salary * Decimal(str(health_insurance_rate["employee_rate"])) - ).quantize(Decimal("0.01")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) elif calc_social_insurance: errors.append(f"健康保険料率が見つかりません（年度: {payment_date.year}）") @@ -392,7 +392,7 @@ class PayrollCalculationService: if care_insurance_rate: care_insurance = ( health_standard_salary * Decimal(str(care_insurance_rate["employee_rate"])) - ).quantize(Decimal("0.01")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) print(f"[DEBUG] 介護保険計算: {health_standard_salary} × {care_insurance_rate['employee_rate']}% = {care_insurance}") else: errors.append(f"介護保険料率が見つかりません（年度: {payment_date.year}）") if calc_social_insurance else None @@ -403,7 +403,7 @@ class PayrollCalculationService: if pension_insurance_rate: pension_insurance = ( pension_standard_salary * Decimal(str(pension_insurance_rate["employee_rate"])) - ).quantize(Decimal("0.01")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) print(f"[DEBUG] 厚生年金計算: {pension_standard_salary} × {pension_insurance_rate['employee_rate']}% = {pension_insurance}") elif calc_social_insurance: errors.append(f"厚生年金保険料率が見つかりません（年度: {payment_date.year}）") @@ -412,14 +412,19 @@ class PayrollCalculationService: employment_insurance_rate = PayrollCalculationService.get_insurance_rate("雇用保険", payment_date) employment_insurance = Decimal("0") - # 子ども・子育て支援金（令和8年4月分以降のみ適用） + # 子ども・子育て支援金（令和8年4月分＝5月納付分以降のみ適用） + # 翌月払いのため、payroll_month=5（5月支払）が4月分保険料の初回控除月 child_support = Decimal("0") is_child_support_applicable = ( - (payroll_year == 2026 and payroll_month >= 4) or payroll_year >= 2027 + (payroll_year == 2026 and payroll_month >= 5) or payroll_year >= 2027 ) if is_child_support_applicable and calc_social_insurance: - child_support = (child_support_full / Decimal("2")).quantize(Decimal("0.01")) - print(f"[DEBUG] 子育て支援金: 全額={child_support_full} → 折半額（従業員負担）={child_support}") + child_support_rate = PayrollCalculationService.get_insurance_rate("子ども・子育て支援金", payment_date) + if child_support_rate: + child_support = ( + standard_monthly_salary * Decimal(str(child_support_rate["employee_rate"])) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) + print(f"[DEBUG] 子育て支援金: 標準報酬月額={standard_monthly_salary} × 料率={child_support_rate['employee_rate']} = {child_support}") # 雇用保険加入対象かどうか確認 is_employment_insurance_eligible = salary_setting.get("employment_insurance_eligible", True) if salary_setting else True @@ -427,7 +432,7 @@ class PayrollCalculationService: if is_employment_insurance_eligible and employment_insurance_rate: employment_insurance = ( total_payment * Decimal(str(employment_insurance_rate["employee_rate"])) - ).quantize(Decimal("0.01")) + ).quantize(Decimal("1"), rounding=ROUND_HALF_UP) elif not is_employment_insurance_eligible: print(f"[DEBUG] この従業員は雇用保険非対象です") elif not employment_insurance_rate and calc_social_insurance: diff --git a/backend/app/payroll/config/bonus_tax_rates.json b/backend/app/payroll/config/bonus_tax_rates.json new file mode 100644 index 0000000..bf10da8 --- /dev/null +++ b/backend/app/payroll/config/bonus_tax_rates.json @@ -0,0 +1,280 @@ +{ + "version": "令和2年分（令和2年4月1日以降適用）", + "source": "国税庁 賞与に対する源泉徴収税額の算出率の表（甲欄）平成24年3月31日財務省告示第115号別表第三（平成31年3月29日財務省告示第97号改正）", + "note": "単位は千円。rate は%値。ranges[i] は扶養i人の[以上(千円), 未満(千円) または null=上限なし]。賞与の金額は社会保険料等控除後の金額に適用する。", + "entries": [ + { + "rate": 0.0, + "ranges": [ + [0, 68], + [0, 94], + [0, 133], + [0, 171], + [0, 210], + [0, 243], + [0, 275], + [0, 308] + ] + }, + { + "rate": 2.042, + "ranges": [ + [68, 79], + [94, 243], + [133, 269], + [171, 295], + [210, 300], + [243, 300], + [275, 333], + [308, 372] + ] + }, + { + "rate": 4.084, + "ranges": [ + [79, 252], + [243, 282], + [269, 312], + [295, 345], + [300, 378], + [300, 406], + [333, 431], + [372, 456] + ] + }, + { + "rate": 6.126, + "ranges": [ + [252, 300], + [282, 338], + [312, 369], + [345, 398], + [378, 424], + [406, 450], + [431, 476], + [456, 502] + ] + }, + { + "rate": 8.168, + "ranges": [ + [300, 334], + [338, 365], + [369, 393], + [398, 417], + [424, 444], + [450, 472], + [476, 499], + [502, 523] + ] + }, + { + "rate": 10.21, + "ranges": [ + [334, 363], + [365, 394], + [393, 420], + [417, 445], + [444, 470], + [472, 496], + [499, 521], + [523, 545] + ] + }, + { + "rate": 12.252, + "ranges": [ + [363, 395], + [394, 422], + [420, 450], + [445, 477], + [470, 503], + [496, 525], + [521, 547], + [545, 571] + ] + }, + { + "rate": 14.294, + "ranges": [ + [395, 426], + [422, 455], + [450, 484], + [477, 510], + [503, 534], + [525, 557], + [547, 582], + [571, 607] + ] + }, + { + "rate": 16.336, + "ranges": [ + [426, 520], + [455, 520], + [484, 520], + [510, 544], + [534, 570], + [557, 597], + [582, 623], + [607, 650] + ] + }, + { + "rate": 18.378, + "ranges": [ + [520, 601], + [520, 617], + [520, 632], + [544, 647], + [570, 662], + [597, 677], + [623, 693], + [650, 708] + ] + }, + { + "rate": 20.42, + "ranges": [ + [601, 678], + [617, 699], + [632, 721], + [647, 745], + [662, 768], + [677, 792], + [693, 815], + [708, 838] + ] + }, + { + "rate": 22.462, + "ranges": [ + [678, 708], + [699, 733], + [721, 757], + [745, 782], + [768, 806], + [792, 831], + [815, 856], + [838, 880] + ] + }, + { + "rate": 24.504, + "ranges": [ + [708, 745], + [733, 771], + [757, 797], + [782, 823], + [806, 849], + [831, 875], + [856, 900], + [880, 926] + ] + }, + { + "rate": 26.546, + "ranges": [ + [745, 788], + [771, 814], + [797, 841], + [823, 868], + [849, 896], + [875, 923], + [900, 950], + [926, 978] + ] + }, + { + "rate": 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"rate": 45.945, + "ranges": [ + [3495, null], + [3527, null], + [3559, null], + [3590, null], + [3622, null], + [3654, null], + [3685, null], + [3717, null] + ] + } + ] +} diff --git a/backend/app/payroll/config/monthly_tax_table.json b/backend/app/payroll/config/monthly_tax_table.json new file mode 100644 index 0000000..006cf18 --- /dev/null +++ b/backend/app/payroll/config/monthly_tax_table.json @@ -0,0 +1,3446 @@ +{ + "version": "令和7年分", + "source": "国税庁 給与所得の源泉徴収税額表（月額表）", + "columns": [ + "扶養0人", + "扶養1人", + "扶養2人", + "扶養3人", + "扶養4人", + "扶養5人", + "扶養6人", + "扶養7人以上" + ], + "entries": [ + { + "from": 1, + "to": 88000, + "taxes": [ + 89000, + 130, + 0, + 0, + 0, + 0, + 0, + 0 + ] + }, + { + "from": 2, + "to": 89000, + "taxes": [ + 90000, + 180, + 0, + 0, + 0, + 0, + 0, + 0 + ] + }, + { + "from": 3, + "to": 90000, + "taxes": [ + 91000, + 230, + 0, + 0, + 0, + 0, + 0, + 0 + ] + }, + { + "from": 4, + "to": 91000, + "taxes": [ + 92000, + 290, + 0, + 0, + 0, + 0, + 0, + 0 + ] + }, + { + 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a/frontend/payroll-calculation.html b/frontend/payroll-calculation.html index 116e09a..7681ab7 100644 --- a/frontend/payroll-calculation.html +++ b/frontend/payroll-calculation.html @@ -2,13 +2,16 @@ + + + 給与管理 - 月次給与計算 @@ -193,9 +239,11 @@
-
-
+
+
+
+
+ +
+
- -
@@ -966,18 +1014,16 @@ : `従業員ID: ${p.employee_id}`; return `
-
+
${empLabel} ${getStatusLabel(p.status)} - 支給日: ${p.payment_date} -
-
- 差引支給額: ¥${Number(p.net_payment).toLocaleString()} - （総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()}）
+
支給日: ${p.payment_date}
+
差引支給額: ¥${Number(p.net_payment).toLocaleString()}
+
（総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()}）
-
@@ -1126,6 +1172,44 @@ }).length : 0; + // 計算明細表示用の変数 + const _health = Number(payroll.health_insurance || 0); + const _care = Number(payroll.care_insurance || 0); + const _pension = Number(payroll.pension_insurance || 0); + const _emp = Number(payroll.employment_insurance || 0); + const _child = Number(payroll.child_support || 0); + const _totalPay = Number(payroll.total_payment || 0); + // 標準報酬月額を厚生年金保険料（個人負担率 9.150%）から逆算 + const _stdRemun = _pension > 0 ? Math.round(_pension / 0.0915) : 0; + const _stdFmt = + _stdRemun > 0 ? "¥" + _stdRemun.toLocaleString() : "-"; + const _hRateFull = + _stdRemun > 0 + ? (((_health * 2) / _stdRemun) * 100).toFixed(2) + : "-"; + const _hRateHalf = + _stdRemun > 0 ? ((_health / _stdRemun) * 100).toFixed(2) : "-"; + const _cRateFull = + _stdRemun > 0 && _care > 0 + ? (((_care * 2) / _stdRemun) * 100).toFixed(2) + : null; + const _cRateHalf = + _stdRemun > 0 && _care > 0 + ? ((_care / _stdRemun) * 100).toFixed(2) + : null; + const _empRate = + _totalPay > 0 ? ((_emp / _totalPay) * 100).toFixed(3) : "-"; + const _csRateFull = + _stdRemun > 0 && _child > 0 + ? (((_child * 2) / _stdRemun) * 100).toFixed(3) + : null; + const _csRateHalf = + _stdRemun > 0 && _child > 0 + ? ((_child / _stdRemun) * 100).toFixed(3) + : null; + const _socialSub = _health + _care + _pension + _emp + _child; + const _taxable = _totalPay - _socialSub; + const html = `

${payroll.payroll_year}年${ payroll.payroll_month @@ -1184,35 +1268,45 @@
総支給額:¥${Number( payroll.total_payment, ).toLocaleString()}
-
健康保険:¥${Number( - payroll.health_insurance, - ).toLocaleString()}
-
介護保険:¥${Number( - payroll.care_insurance || 0, - ).toLocaleString()}
-
厚生年金:¥${Number( - payroll.pension_insurance, - ).toLocaleString()}
-
雇用保険:¥${Number( - payroll.employment_insurance, - ).toLocaleString()}
-
社会保険小計:¥${Number( - Number(payroll.health_insurance || 0) + - Number(payroll.care_insurance || 0) + - Number(payroll.pension_insurance || 0) + - Number(payroll.employment_insurance || 0), - ).toLocaleString()}
+
健康保険:¥${_health.toLocaleString()}
+
+ ${_stdFmt}（標準報酬月額）× ${_hRateFull}%（保険料率・全体）÷ 2（折半）
+ 個人負担率：${_hRateHalf}%　※協会けんぽ東京 +
+
介護保険:¥${_care.toLocaleString()}
+
+ ${ + _cRateFull + ? `${_stdFmt}（標準報酬月額）× ${_cRateFull}%（保険料率・全体）÷ 2（折半）
個人負担率：${_cRateHalf}%　※40歳以上65歳未満が対象` + : "介護保険非該当（40歳未満または65歳以上）" + } +
+
厚生年金:¥${_pension.toLocaleString()}
+
+ ${_stdFmt}（標準報酬月額）× 18.300%（保険料率・全体）÷ 2（折半）
+ 個人負担率：9.150%（固定） +
+
雇用保険:¥${_emp.toLocaleString()}
+
+ 総支給額 ¥${_totalPay.toLocaleString()} × ${_empRate}%（雇用保険料率・従業員負担分）
+ ※標準報酬でなく実際の総支給額に料率を乗じる +
+
子ども・子育て支援金:¥${_child.toLocaleString()}
+
+ ${ + _csRateFull + ? `${_stdFmt}（標準報酬月額）× ${_csRateFull}%（拠出金率・全体）÷ 2（折半）
個人負担率：${_csRateHalf}%　※令和8年5月支払分（4月分）より控除開始` + : "令和8年5月支払分（4月分保険料）より控除開始 → 当月は対象外" + } +
+
社会保険小計:¥${_socialSub.toLocaleString()}
所得税 (甲欄${dependentCount}人): - ¥${Number( - payroll.income_tax, - ).toLocaleString()} + ¥${Number(payroll.income_tax).toLocaleString()}
-
- - ※課税対象額から源泉徴収税額表（甲欄）を参照して計算
- 　扶養親族${dependentCount}人（16歳以上が対象） - +
+ 課税対象額 = 総支給額 ¥${_totalPay.toLocaleString()} − 社会保険料計 ¥${_socialSub.toLocaleString()} = ¥${_taxable.toLocaleString()}
+ → 源泉徴収税額表（甲欄・扶養${dependentCount}人）を参照して計算
住民税:¥${Number( payroll.resident_tax, @@ -1242,14 +1336,13 @@ ` : "" } - + `; document.getElementById("payrollDetail").innerHTML = html; + const splitRightSalary = document.getElementById("splitRightSalary"); + if (splitRightSalary) splitRightSalary.style.display = "block"; document.getElementById("payrollDetail").style.display = "block"; - document - .getElementById("payrollDetail") - .scrollIntoView({ behavior: "smooth" }); } catch (error) { alert("給与明細の取得に失敗しました"); console.error(error); @@ -1435,6 +1528,7 @@ if (response.ok) { alert("再計算が完了しました"); + await loadPayrolls(); viewPayroll(payrollId); } else { const error = await response.json(); @@ -1552,34 +1646,18 @@ return `
-
+
- ${b.bonus_year}年${ - b.bonus_month - }月 - ${ - b.bonus_type - } + ${b.bonus_year}年${b.bonus_month}月 + ${b.bonus_type}
-
+
${empLabel} | 支給日: ${b.payment_date}
-
- 差引支給額: ¥${Number( - b.net_bonus, - ).toLocaleString()} - (総支給: ¥${Number( - b.total_bonus, - ).toLocaleString()} - 控除: ¥${Number( - b.total_deduction || 0, - ).toLocaleString()}) -
+
差引支給額: ¥${Number(b.net_bonus).toLocaleString()}
+
（総支給: ¥${Number(b.total_bonus).toLocaleString()} - 控除: ¥${Number(b.total_deduction || 0).toLocaleString()}）
-
@@ -1643,6 +1721,7 @@ const result = await response.json(); alert("賞与計算が完了しました"); closeBonusForm(); + await loadBonus(); viewBonus(result.bonus_id); } else { const error = await response.json(); @@ -1669,6 +1748,25 @@ ); const employee = await empResponse.json(); + // 計算明細表示用の変数（賞与は総支給額に料率を乗じる） + const _bHealth = Number(bonus.health_insurance || 0); + const _bCare = Number(bonus.care_insurance || 0); + const _bPension = Number(bonus.pension_insurance || 0); + const _bEmp = Number(bonus.employment_insurance || 0); + const _bChild = Number(bonus.child_support || 0); + const _bTotal = Number(bonus.total_bonus || 0); + const _bHRateFull = _bTotal > 0 && _bHealth > 0 ? (((_bHealth * 2) / _bTotal) * 100).toFixed(3) : "-"; + const _bHRateHalf = _bTotal > 0 && _bHealth > 0 ? ((_bHealth / _bTotal) * 100).toFixed(3) : "-"; + const _bCRateFull = _bTotal > 0 && _bCare > 0 ? (((_bCare * 2) / _bTotal) * 100).toFixed(3) : null; + const _bCRateHalf = _bTotal > 0 && _bCare > 0 ? ((_bCare / _bTotal) * 100).toFixed(3) : null; + const _bPRateFull = _bTotal > 0 && _bPension > 0 ? (((_bPension * 2) / _bTotal) * 100).toFixed(3) : "-"; + const _bPRateHalf = _bTotal > 0 && _bPension > 0 ? ((_bPension / _bTotal) * 100).toFixed(3) : "-"; + const _bEmpRate = _bTotal > 0 && _bEmp > 0 ? ((_bEmp / _bTotal) * 100).toFixed(3) : "-"; + const _bCSRateFull = _bTotal > 0 && _bChild > 0 ? (((_bChild * 2) / _bTotal) * 100).toFixed(4) : null; + const _bCSRateHalf = _bTotal > 0 && _bChild > 0 ? ((_bChild / _bTotal) * 100).toFixed(4) : null; + const _bSocialSub = _bHealth + _bCare + _bPension + _bEmp + _bChild; + const _bTaxable = _bTotal - _bSocialSub; + const html = `

${bonus.bonus_year}年${ bonus.bonus_month @@ -1697,27 +1795,47 @@

控除項目

-
健康保険:¥${Number( - bonus.health_insurance || 0, - ).toLocaleString()}
-
介護保険:¥${Number( - bonus.care_insurance || 0, - ).toLocaleString()}
-
厚生年金:¥${Number( - bonus.pension_insurance || 0, - ).toLocaleString()}
-
雇用保険:¥${Number( - bonus.employment_insurance || 0, - ).toLocaleString()}
-
社会保険小計:¥${Number( - Number(bonus.health_insurance || 0) + - Number(bonus.care_insurance || 0) + - Number(bonus.pension_insurance || 0) + - Number(bonus.employment_insurance || 0), - ).toLocaleString()}
+
健康保険:¥${_bHealth.toLocaleString()}
+
+ ¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bHRateFull}%（保険料率・全体）÷ 2（折半）
+ 個人負担率：${_bHRateHalf}%　※協会けんぽ東京 +
+
介護保険:¥${_bCare.toLocaleString()}
+
+ ${ + _bCRateFull + ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bCRateFull}%（保険料率・全体）÷ 2（折半）
個人負担率：${_bCRateHalf}%　※40歳以上65歳未満が対象` + : "介護保険非該当（40歳未満または65歳以上）" + } +
+
厚生年金:¥${_bPension.toLocaleString()}
+
+ ¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bPRateFull}%（保険料率・全体）÷ 2（折半）
+ 個人負担率：${_bPRateHalf}%（固定）　※上限：標準賞与額150万円/月 +
+
雇用保険:¥${_bEmp.toLocaleString()}
+
+ ${_bEmp > 0 + ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bEmpRate}%（雇用保険料率・従業員負担分）` + : "賞与に対する雇用保険は別途計算方式による（または0円）" + } +
+
子ども・子育て支援金:¥${_bChild.toLocaleString()}
+
+ ${ + _bCSRateFull + ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bCSRateFull}%（拠出金率・全体）÷ 2（折半）
個人負担率：${_bCSRateHalf}%　※令和8年5月支払分（4月分）より控除開始` + : "令和8年5月支払分（4月分保険料）より控除開始 → 当賞与は対象外" + } +
+
社会保険小計:¥${_bSocialSub.toLocaleString()}
所得税:¥${Number( bonus.income_tax || 0, ).toLocaleString()}
+
+ 課税対象額 = 賞与総支給額 ¥${_bTotal.toLocaleString()} − 社会保険料計 ¥${_bSocialSub.toLocaleString()} = ¥${_bTaxable.toLocaleString()}
+ → 賞与に対する源泉徴収税額の算出率の表を参照して計算 +
住民税:¥${Number( bonus.resident_tax || 0, ).toLocaleString()}
@@ -1741,14 +1859,13 @@ - + `; document.getElementById("bonusDetail").innerHTML = html; + const splitRightBonus = document.getElementById("splitRightBonus"); + if (splitRightBonus) splitRightBonus.style.display = "block"; document.getElementById("bonusDetail").style.display = "block"; - document - .getElementById("bonusDetail") - .scrollIntoView({ behavior: "smooth" }); } catch (error) { alert("賞与明細の取得に失敗しました"); console.error(error); @@ -1795,6 +1912,7 @@ if (response.ok) { alert("再計算が完了しました"); + await loadBonus(); viewBonus(bonusId); } else { const error = await response.json(); diff --git a/frontend/payroll-settings.html b/frontend/payroll-settings.html index c9e2bec..bd14ee9 100644 --- a/frontend/payroll-settings.html +++ b/frontend/payroll-settings.html @@ -215,6 +215,9 @@
  • 給与計算と賞与計算で異なる料率を設定できます
  • 事業所所在地（都道府県）ごとに設定できます
  • 介護保険の適用年齢は設定可能です（デフォルト: 40歳以上）
    • +
  • 年度適用期間： 「年度」に設定した値は その年の4月〜翌年3月 に適用されます。
    + 例）2026年度設定 → 2026年4月〜2027年3月の計算に参照されます。
    + 2026年1月〜3月分は 2025年度（rate_year=2025）の料率が参照されます。
    • @@ -802,6 +805,26 @@ pensionRate: metadata.pension_rate, }; + // メタデータに料率がない場合、データから逆算する + if (rates.healthNoCareRate == null) { + const refRow = data.find(r => Number(r.monthly_amount) > 0 && Number(r.health_insurance_no_care) > 0); + if (refRow) { + const ma = Number(refRow.monthly_amount); + rates.healthNoCareRate = Number(refRow.health_insurance_no_care) / ma * 100; + rates.healthWithCareRate = Number(refRow.health_insurance_with_care) / ma * 100; + if (Number(refRow.child_support ?? 0) > 0) { + rates.childSupportRate = Number(refRow.child_support) / ma * 100; + } + } + // 厚生年金は低等級(1-3)で0になるため、pension_insurance > 0 の行を別途検索 + if (rates.pensionRate == null) { + const pensionRefRow = data.find(r => Number(r.monthly_amount) > 0 && Number(r.pension_insurance ?? 0) > 0); + if (pensionRefRow) { + rates.pensionRate = Number(pensionRefRow.pension_insurance) / Number(pensionRefRow.monthly_amount) * 100; + } + } + } + // メタデータはヘッダーに組み込むため、ここでは空にする let metadataHtml = ""; diff --git a/verify_fix.py b/verify_fix.py deleted file mode 100644 index 794a328..0000000 --- a/verify_fix.py +++ /dev/null @@ -1,123 +0,0 @@ -import psycopg -import json -from psycopg.rows import dict_row - -# 連接到数据库 -conn = psycopg.connect( - host="127.0.0.1", - port=5432, - dbname="njts_accounting", - user="postgres", - password="postgres" -) - -with conn: - with conn.cursor(row_factory=dict_row) as cur: - print("=" * 80) - print("【検証1】is_latestフィールドが存在するかどうか") - print("=" * 80) - cur.execute(""" - SELECT COUNT(*) as cnt - FROM information_schema.columns - WHERE table_name = 'journal_entries' AND column_name = 'is_latest' - """) - result = cur.fetchone() - has_is_latest = result['cnt'] > 0 - print(f"is_latest フィールドが存在: {has_is_latest}") - print() - - print("=" * 80) - print("【検証2】test元（ID=431, 432）のバージョン情報") - print("=" * 80) - cur.execute(""" - SELECT - journal_entry_id, - description, - is_latest, - is_deleted, - parent_entry_id, - original_entry_id, - revision_count, - entry_date, - created_at - FROM journal_entries - WHERE description LIKE '%test%' - ORDER BY journal_entry_id - """) - test_entries = cur.fetchall() - for entry in test_entries: - print(f"ID={entry['journal_entry_id']}: {entry['description']}") - print(f" is_latest={entry['is_latest']}, is_deleted={entry['is_deleted']}") - print(f" parent_entry_id={entry['parent_entry_id']}, original_entry_id={entry['original_entry_id']}") - print() - - print("=" * 80) - print("【検証3】修正前のロジック（親IDで排除）の結果") - print("=" * 80) - cur.execute(""" - SELECT - a.account_code, - a.account_name, - SUM(l.debit) as debit, - SUM(l.credit) as credit - FROM journal_lines l - JOIN journal_entries e ON e.journal_entry_id = l.journal_entry_id - JOIN accounts a ON a.account_id = l.account_id - WHERE e.is_deleted = false - AND e.journal_entry_id NOT IN ( - SELECT parent_entry_id - FROM journal_entries - WHERE parent_entry_id IS NOT NULL - ) - AND a.account_code = '701' - GROUP BY a.account_code, a.account_name - """) - old_logic = cur.fetchone() - if old_logic: - print(f"701売上高（旧ロジック）: 借={old_logic['debit']}, 貸={old_logic['credit']}") - print() - - print("=" * 80) - print("【検証4】修正後のロジック（is_latest=trueで過濾）の結果") - print("=" * 80) - cur.execute(""" - SELECT - a.account_code, - a.account_name, - SUM(l.debit) as debit, - SUM(l.credit) as credit - FROM journal_lines l - JOIN journal_entries e ON e.journal_entry_id = l.journal_entry_id - JOIN accounts a ON a.account_id = l.account_id - WHERE e.is_deleted = false - AND e.is_latest = true - AND a.account_code = '701' - GROUP BY a.account_code, a.account_name - """) - new_logic = cur.fetchone() - if new_logic: - print(f"701売上高（新ロジック）: 借={new_logic['debit']}, 貸={new_logic['credit']}") - print() - - print("=" * 80) - print("【検証5】各test要素の詳細") - print("=" * 80) - for entry in test_entries: - eid = entry['journal_entry_id'] - print(f"\n ID={eid} ({entry['description']}):") - cur.execute(""" - SELECT - a.account_code, - a.account_name, - l.debit, - l.credit - FROM journal_lines l - JOIN accounts a ON a.account_id = l.account_id - WHERE l.journal_entry_id = %s - ORDER BY a.account_code - """, (eid,)) - lines = cur.fetchall() - for line in lines: - print(f" {line['account_code']} {line['account_name']}: 借={line['debit']}, 貸={line['credit']}") - -conn.close()