修正

Co-authored-by: Copilot <copilot@github.com>

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"))
+            # 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)
 
-        # 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%
+        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)
 
-        return (bonus_amount * rate).quantize(Decimal("1"))
+        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

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

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

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:

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": 28.588,
+      "ranges": [
+        [788, 846],
+        [814, 874],
+        [841, 902],
+        [868, 931],
+        [896, 959],
+        [923, 987],
+        [950, 1015],
+        [978, 1043]
+      ]
+    },
+    {
+      "rate": 30.63,
+      "ranges": [
+        [846, 914],
+        [874, 944],
+        [902, 975],
+        [931, 1005],
+        [959, 1036],
+        [987, 1066],
+        [1015, 1096],
+        [1043, 1127]
+      ]
+    },
+    {
+      "rate": 32.672,
+      "ranges": [
+        [914, 1312],
+        [944, 1336],
+        [975, 1360],
+        [1005, 1385],
+        [1036, 1409],
+        [1066, 1434],
+        [1096, 1458],
+        [1127, 1482]
+      ]
+    },
+    {
+      "rate": 35.735,
+      "ranges": [
+        [1312, 1521],
+        [1336, 1526],
+        [1360, 1526],
+        [1385, 1538],
+        [1409, 1555],
+        [1434, 1555],
+        [1458, 1555],
+        [1482, 1583]
+      ]
+    },
+    {
+      "rate": 38.798,
+      "ranges": [
+        [1521, 2621],
+        [1526, 2645],
+        [1526, 2669],
+        [1538, 2693],
+        [1555, 2716],
+        [1555, 2740],
+        [1555, 2764],
+        [1583, 2788]
+      ]
+    },
+    {
+      "rate": 41.861,
+      "ranges": [
+        [2621, 3495],
+        [2645, 3527],
+        [2669, 3559],
+        [2693, 3590],
+        [2716, 3622],
+        [2740, 3654],
+        [2764, 3685],
+        [2788, 3717]
+      ]
+    },
+    {
+      "rate": 45.945,
+      "ranges": [
+        [3495, null],
+        [3527, null],
+        [3559, null],
+        [3590, null],
+        [3622, null],
+        [3654, null],
+        [3685, null],
+        [3717, null]
+      ]
+    }
+  ]
+}

frontend/payroll-calculation.html

@@ -2,13 +2,16 @@
 <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>給与管理 - 月次給与計算</title>
     <link rel="stylesheet" href="/css/style.css" />
     <style>
       .container {
-        max-width: 900px;
+        max-width: 1440px;
         margin: 0 auto;
         padding: 0 20px;
       }
@@ -122,6 +125,15 @@
         font-size: 1.2em;
         color: #007bff;
       }
+      .calc-note {
+        padding: 3px 10px 6px 14px;
+        font-size: 11px;
+        color: #555;
+        background: #f0f4f8;
+        border-left: 3px solid #b0c4de;
+        margin: -1px 0 4px 0;
+        line-height: 1.8;
+      }
       .back-link {
         display: inline-block;
         margin-bottom: 20px;
@@ -156,6 +168,40 @@
       .tab-content-calc.active {
         display: block;
       }
+      /* 左右分割レイアウト */
+      .split-layout {
+        display: flex;
+        gap: 0;
+        align-items: flex-start;
+      }
+      .split-left {
+        flex: 0 0 420px;
+        min-width: 320px;
+        max-width: 420px;
+        max-height: calc(100vh - 160px);
+        overflow-y: auto;
+        position: sticky;
+        top: 20px;
+      }
+      .split-right {
+        display: none;
+        flex: 1;
+        min-width: 0;
+        border-left: 2px solid #e0e8f0;
+        padding-left: 24px;
+        max-height: calc(100vh - 160px);
+        overflow-y: auto;
+        position: sticky;
+        top: 20px;
+      }
+      .split-right .payroll-detail {
+        max-width: none;
+        margin-left: 0;
+        margin-right: 0;
+        padding-left: 0;
+        padding-right: 0;
+        margin-top: 0;
+      }
     </style>
   </head>
   <body>
@@ -193,9 +239,11 @@
 
       <!-- 給与計算タブ -->
       <div id="tab-salary" class="tab-content-calc active">
-        <div class="filters">
-          <label>
-            対象年:
+        <div class="split-layout">
+          <div class="split-left">
+        <div class="filters" style="display:flex; flex-direction:column; gap:8px;">
+          <label style="display:flex; align-items:center; gap:8px;">
+            <span style="white-space:nowrap; min-width:60px;">対象年:</span>
             <input
               type="number"
               id="filterYear"
@@ -205,19 +253,24 @@
               max="2099"
             />
           </label>
-          <label>
-            従業員:
-            <select id="filterEmployee" style="min-width: 200px">
+          <label style="display:flex; align-items:center; gap:8px;">
+            <span style="white-space:nowrap; min-width:60px;">従業員:</span>
+            <select id="filterEmployee" style="flex:1;">
               <option value="">全員</option>
             </select>
           </label>
+          <div style="display:flex; gap:8px;">
             <button class="btn btn-primary" onclick="loadPayrolls()">検索</button>
-          <button class="btn btn-success" onclick="showCalculateForm()">
-            新規計算
-          </button>
+            <button class="btn btn-success" onclick="showCalculateForm()">新規計算</button>
+          </div>
         </div>
 
         <div id="payrollList" class="payroll-list"></div>
+          </div><!-- /split-left -->
+          <div class="split-right" id="splitRightSalary">
+            <div id="payrollDetail" class="payroll-detail" style="display:none"></div>
+          </div><!-- /split-right -->
+        </div><!-- /split-layout -->
 
         <!-- 給与計算フォーム（モーダル風） -->
         <div
@@ -420,16 +473,12 @@
           </form>
         </div>
 
-        <!-- 給与明細表示 -->
-        <div
-          id="payrollDetail"
-          class="payroll-detail"
-          style="display: none"
-        ></div>
       </div>
 
       <!-- 賞与計算タブ -->
       <div id="tab-bonus" class="tab-content-calc">
+        <div class="split-layout">
+          <div class="split-left">
         <div class="filters">
           <label>
             対象年:
@@ -449,6 +498,11 @@
         </div>
 
         <div id="bonusList" class="payroll-list"></div>
+          </div><!-- /split-left -->
+          <div class="split-right" id="splitRightBonus">
+            <div id="bonusDetail" class="payroll-detail" style="display:none"></div>
+          </div><!-- /split-right -->
+        </div><!-- /split-layout -->
 
         <!-- 賞与計算フォーム -->
         <div
@@ -584,12 +638,6 @@
           </form>
         </div>
 
-        <!-- 賞与明細表示 -->
-        <div
-          id="bonusDetail"
-          class="payroll-detail"
-          style="display: none"
-        ></div>
       </div>
 
       <!-- 账票出力タブ -->
@@ -966,18 +1014,16 @@
                     : `従業員ID: ${p.employee_id}`;
                   return `
                 <div class="payroll-item" style="display:flex; justify-content:space-between; align-items:flex-start;">
-                  <div style="flex:1; cursor:pointer;" onclick="viewPayroll(${p.payroll_id})">
+                  <div style="flex:1; min-width:0; cursor:pointer;" onclick="viewPayroll(${p.payroll_id})">
                     <div>
                       <strong>${empLabel}</strong>
                       <span class="status-badge status-${p.status}">${getStatusLabel(p.status)}</span>
-                      <span style="margin-left:8px; font-size:12px; color:#666;">支給日: ${p.payment_date}</span>
                     </div>
-                    <div style="margin-top:4px;">
-                      <strong>差引支給額: ¥${Number(p.net_payment).toLocaleString()}</strong>
-                      <span style="color:#666; font-size:13px;">（総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()}）</span>
+                    <div style="font-size:12px; color:#666; margin-top:2px; white-space:nowrap;">支給日: ${p.payment_date}</div>
+                    <div style="margin-top:4px; white-space:nowrap;"><strong>差引支給額: ¥${Number(p.net_payment).toLocaleString()}</strong></div>
+                    <div style="color:#666; font-size:13px; white-space:nowrap;">（総支給: ¥${Number(p.total_payment).toLocaleString()} - 控除: ¥${Number(p.total_deduction).toLocaleString()}）</div>
                   </div>
-                  </div>
-                  <button class="btn btn-danger btn-small" onclick="deletePayroll(${p.payroll_id}); event.stopPropagation();" style="margin-left:10px; white-space:nowrap; background-color:#dc3545; color:#fff; border:none;">
+                  <button class="btn btn-danger btn-small" onclick="deletePayroll(${p.payroll_id}); event.stopPropagation();" style="margin-left:10px; white-space:nowrap; background-color:#dc3545; color:#fff; border:none; flex-shrink:0;">
                     削除
                   </button>
                 </div>
@@ -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 = `
                     <h2>${payroll.payroll_year}年${
                       payroll.payroll_month
@@ -1184,35 +1268,45 @@
                         <div class="detail-row total-row"><span>総支給額:</span><span>¥${Number(
                           payroll.total_payment,
                         ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>健康保険:</span><span>¥${Number(
-                          payroll.health_insurance,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>介護保険:</span><span>¥${Number(
-                          payroll.care_insurance || 0,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>厚生年金:</span><span>¥${Number(
-                          payroll.pension_insurance,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>雇用保険:</span><span>¥${Number(
-                          payroll.employment_insurance,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${Number(
-                          Number(payroll.health_insurance || 0) +
-                            Number(payroll.care_insurance || 0) +
-                            Number(payroll.pension_insurance || 0) +
-                            Number(payroll.employment_insurance || 0),
-                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>健康保険:</span><span>¥${_health.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${_stdFmt}（標準報酬月額）× ${_hRateFull}%（保険料率・全体）÷ 2（折半）<br>
+                          個人負担率：${_hRateHalf}%　※協会けんぽ東京
+                        </div>
+                        <div class="detail-row"><span>介護保険:</span><span>¥${_care.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${
+                            _cRateFull
+                              ? `${_stdFmt}（標準報酬月額）× ${_cRateFull}%（保険料率・全体）÷ 2（折半）<br>個人負担率：${_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）"
+                          }
+                        </div>
+                        <div class="detail-row"><span>厚生年金:</span><span>¥${_pension.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${_stdFmt}（標準報酬月額）× 18.300%（保険料率・全体）÷ 2（折半）<br>
+                          個人負担率：9.150%（固定）
+                        </div>
+                        <div class="detail-row"><span>雇用保険:</span><span>¥${_emp.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          総支給額 ¥${_totalPay.toLocaleString()} × ${_empRate}%（雇用保険料率・従業員負担分）<br>
+                          ※標準報酬でなく実際の総支給額に料率を乗じる
+                        </div>
+                        <div class="detail-row"><span>子ども・子育て支援金:</span><span>¥${_child.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${
+                            _csRateFull
+                              ? `${_stdFmt}（標準報酬月額）× ${_csRateFull}%（拠出金率・全体）÷ 2（折半）<br>個人負担率：${_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"
+                          }
+                        </div>
+                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${_socialSub.toLocaleString()}</span></div>
                         <div class="detail-row">
                           <span>所得税 <small style="color:#666;">(甲欄${dependentCount}人)</small>:</span>
-                          <span>¥${Number(
-                            payroll.income_tax,
-                          ).toLocaleString()}</span>
+                          <span>¥${Number(payroll.income_tax).toLocaleString()}</span>
                         </div>
-                        <div style="padding: 5px 10px; background: #f0f8ff; border-radius: 3px; margin: 5px 0; font-size: 12px; color: #666;">
-                          <small>
-                            ※課税対象額から源泉徴収税額表（甲欄）を参照して計算<br>
-                            　扶養親族${dependentCount}人（16歳以上が対象）
-                          </small>
+                        <div class="calc-note">
+                          課税対象額 = 総支給額 ¥${_totalPay.toLocaleString()} − 社会保険料計 ¥${_socialSub.toLocaleString()} = ¥${_taxable.toLocaleString()}<br>
+                          → 源泉徴収税額表（甲欄・扶養${dependentCount}人）を参照して計算
                         </div>
                         <div class="detail-row"><span>住民税:</span><span>¥${Number(
                           payroll.resident_tax,
@@ -1242,14 +1336,13 @@
                     `
                         : ""
                     }
-                    <button class="btn btn-secondary" onclick="document.getElementById('payrollDetail').style.display='none'">閉じる</button>
+                    <button class="btn btn-secondary" onclick="document.getElementById('payrollDetail').style.display='none'; var sr=document.getElementById('splitRightSalary'); if(sr) sr.style.display='none';">閉じる</button>
                 `;
 
           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 `
                     <div class="payroll-item" style="display: flex; justify-content: space-between; align-items: flex-start;">
-                        <div style="flex: 1; cursor: pointer;" onclick="viewBonus(${
-                          b.bonus_id
-                        })">
+                        <div style="flex: 1; min-width: 0; cursor: pointer;" onclick="viewBonus(${b.bonus_id})">
                             <div>
-                                <strong>${b.bonus_year}年${
-                                  b.bonus_month
-                                }月</strong>
-                                <span class="status-badge status-calculated">${
-                                  b.bonus_type
-                                }</span>
+                                <strong>${b.bonus_year}年${b.bonus_month}月</strong>
+                                <span class="status-badge status-calculated">${b.bonus_type}</span>
                             </div>
-                            <div>
+                            <div style="font-size: 12px; color: #666; margin-top: 2px; white-space: nowrap;">
                                 ${empLabel} | 支給日: ${b.payment_date}
                             </div>
-                            <div>
-                                <strong>差引支給額: ¥${Number(
-                                  b.net_bonus,
-                                ).toLocaleString()}</strong>
-                                (総支給: ¥${Number(
-                                  b.total_bonus,
-                                ).toLocaleString()} - 控除: ¥${Number(
-                                  b.total_deduction || 0,
-                                ).toLocaleString()})
+                            <div style="white-space: nowrap;"><strong>差引支給額: ¥${Number(b.net_bonus).toLocaleString()}</strong></div>
+                            <div style="color: #666; font-size: 13px; white-space: nowrap;">（総支給: ¥${Number(b.total_bonus).toLocaleString()} - 控除: ¥${Number(b.total_deduction || 0).toLocaleString()}）</div>
                         </div>
-                        </div>
-                        <button class="btn btn-danger btn-small" onclick="deleteBonus(${
-                          b.bonus_id
-                        }); event.stopPropagation();" style="margin-left: 10px; white-space: nowrap; background-color: #dc3545; color: #fff; border: none;">
+                        <button class="btn btn-danger btn-small" onclick="deleteBonus(${b.bonus_id}); event.stopPropagation();" style="margin-left: 10px; white-space: nowrap; flex-shrink: 0; background-color: #dc3545; color: #fff; border: none;">
                             削除
                         </button>
                     </div>
@@ -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 = `
                     <h2>${bonus.bonus_year}年${
                       bonus.bonus_month
@@ -1697,27 +1795,47 @@
 
                     <div class="detail-section">
                         <h3>控除項目</h3>
-                        <div class="detail-row"><span>健康保険:</span><span>¥${Number(
-                          bonus.health_insurance || 0,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>介護保険:</span><span>¥${Number(
-                          bonus.care_insurance || 0,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>厚生年金:</span><span>¥${Number(
-                          bonus.pension_insurance || 0,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>雇用保険:</span><span>¥${Number(
-                          bonus.employment_insurance || 0,
-                        ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${Number(
-                          Number(bonus.health_insurance || 0) +
-                            Number(bonus.care_insurance || 0) +
-                            Number(bonus.pension_insurance || 0) +
-                            Number(bonus.employment_insurance || 0),
-                        ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>健康保険:</span><span>¥${_bHealth.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bHRateFull}%（保険料率・全体）÷ 2（折半）<br>
+                          個人負担率：${_bHRateHalf}%　※協会けんぽ東京
+                        </div>
+                        <div class="detail-row"><span>介護保険:</span><span>¥${_bCare.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${
+                            _bCRateFull
+                              ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bCRateFull}%（保険料率・全体）÷ 2（折半）<br>個人負担率：${_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）"
+                          }
+                        </div>
+                        <div class="detail-row"><span>厚生年金:</span><span>¥${_bPension.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bPRateFull}%（保険料率・全体）÷ 2（折半）<br>
+                          個人負担率：${_bPRateHalf}%（固定）　※上限：標準賞与額150万円/月
+                        </div>
+                        <div class="detail-row"><span>雇用保険:</span><span>¥${_bEmp.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${_bEmp > 0
+                            ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bEmpRate}%（雇用保険料率・従業員負担分）`
+                            : "賞与に対する雇用保険は別途計算方式による（または0円）"
+                          }
+                        </div>
+                        <div class="detail-row"><span>子ども・子育て支援金:</span><span>¥${_bChild.toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          ${
+                            _bCSRateFull
+                              ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bCSRateFull}%（拠出金率・全体）÷ 2（折半）<br>個人負担率：${_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"
+                          }
+                        </div>
+                        <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${_bSocialSub.toLocaleString()}</span></div>
                         <div class="detail-row"><span>所得税:</span><span>¥${Number(
                           bonus.income_tax || 0,
                         ).toLocaleString()}</span></div>
+                        <div class="calc-note">
+                          課税対象額 = 賞与総支給額 ¥${_bTotal.toLocaleString()} − 社会保険料計 ¥${_bSocialSub.toLocaleString()} = ¥${_bTaxable.toLocaleString()}<br>
+                          → 賞与に対する源泉徴収税額の算出率の表を参照して計算
+                        </div>
                         <div class="detail-row"><span>住民税:</span><span>¥${Number(
                           bonus.resident_tax || 0,
                         ).toLocaleString()}</span></div>
@@ -1741,14 +1859,13 @@
                     <button class="btn btn-primary" onclick="recalculateBonus(${
                       bonus.bonus_id
                     })">再計算</button>
-                    <button class="btn btn-secondary" onclick="document.getElementById('bonusDetail').style.display='none'">閉じる</button>
+                    <button class="btn btn-secondary" onclick="document.getElementById('bonusDetail').style.display='none'; var sr=document.getElementById('splitRightBonus'); if(sr) sr.style.display='none';">閉じる</button>
                 `;
 
           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();

frontend/payroll-settings.html

@@ -215,6 +215,9 @@
             <li>給与計算と賞与計算で異なる料率を設定できます</li>
             <li>事業所所在地（都道府県）ごとに設定できます</li>
             <li>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）</li>
+            <li><strong>年度適用期間：</strong> 「年度」に設定した値は <strong>その年の4月〜翌年3月</strong> に適用されます。<br>
+              例）2026年度設定 → 2026年4月〜2027年3月の計算に参照されます。<br>
+              2026年1月〜3月分は 2025年度（rate_year=2025）の料率が参照されます。</li>
           </ul>
         </div>
 
@@ -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 = "";
 

verify_fix.py

@@ -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()