更新

backend/app/main.py

@@ -16,8 +16,8 @@ app = FastAPI(
 
 app.add_middleware(
     CORSMiddleware,
-    allow_origins=["*"],  # 本地开发先用 *
+    allow_origins=["*"],
-    allow_credentials=True,
+    allow_credentials=False,
     allow_methods=["*"],
     allow_headers=["*"],
 )

backend/app/modules/trial_balance/service.py

@@ -91,6 +91,11 @@ def fetch_trial_balance(date_from: str, date_to: str):
             credit = D(row["credit"])
 
             closing = opening + debit - credit
+            
+            # 負債・資本は絶対値で表示（見やすくするため）
+            if acc["account_type"] in ("liability", "equity"):
+                opening = abs(opening)
+                closing = abs(closing)
 
             account_data[code] = {
                 "account_id": aid,

backend/app/routers/journal_entries.py

@@ -38,7 +38,8 @@ class JournalEntryDeleteRequest(BaseModel):
 def get_journal_entries(
     from_date: date = None,
     to_date: date = None,
-    keyword: str = None
+    keyword: str = None,
+    account_id: int = None
 ):
     """
     仕訳一覧を検索して取得
@@ -73,6 +74,14 @@ def get_journal_entries(
                 sql += " AND je.description LIKE %s"
                 params.append(f"%{keyword}%")
             
+            if account_id:
+                sql += """ AND je.journal_entry_id IN (
+                    SELECT DISTINCT journal_entry_id 
+                    FROM journal_lines 
+                    WHERE account_id = %s
+                )"""
+                params.append(account_id)
+            
             sql += """
                 GROUP BY je.journal_entry_id, je.entry_date, je.description, je.fiscal_year
                 ORDER BY je.entry_date DESC, je.journal_entry_id DESC
@@ -116,7 +125,9 @@ def get_journal_entry(journal_id: int):
                     a.account_code,
                     a.account_name,
                     jl.debit,
-                    jl.credit
+                    jl.credit,
+                    jl.tax_rate,
+                    jl.tax_direction
                 FROM journal_lines jl
                 JOIN accounts a ON jl.account_id = a.account_id
                 WHERE jl.journal_entry_id = %s
@@ -301,19 +312,35 @@ def create_journal_entry(req: JournalEntryRequest):
 
             # 明細（税行を含む）
                 for line in all_lines:
+                    # tax_directionの値を変換: paid->INPUT, received->OUTPUT, none->NONE
+                    tax_dir_db = None
+                    if line.tax_direction:
+                        if line.tax_direction == 'paid':
+                            tax_dir_db = 'INPUT'
+                        elif line.tax_direction == 'received':
+                            tax_dir_db = 'OUTPUT'
+                        elif line.tax_direction == 'none':
+                            tax_dir_db = 'NONE'
+                        else:
+                            tax_dir_db = line.tax_direction.upper()
+                    
                     cur.execute("""
                         INSERT INTO journal_lines (
                             journal_entry_id,
                             account_id,
                             debit,
-                            credit
+                            credit,
+                            tax_rate,
+                            tax_direction
                         )
-                        VALUES (%s, %s, %s, %s)
+                        VALUES (%s, %s, %s, %s, %s, %s)
                     """, (
                         entry_id,
                         line.account_id,
                         line.debit,
-                        line.credit
+                        line.credit,
+                        line.tax_rate,
+                        tax_dir_db
                     ))
 
         conn.commit()

frontend/journal-entry.html

@@ -177,7 +177,12 @@
       <input type="date" id="searchToDate" min="1900-01-01" max="2999-12-31" />
 
       <label style="margin-left: 16px">摘要</label>
-      <input type="text" id="searchKeyword" />
+      <input type="text" id="searchKeyword" style="min-width: 600px" />
+
+      <label style="margin-left: 16px">科目</label>
+      <select id="searchAccountId" style="min-width: 200px">
+        <option value="">-- すべて --</option>
+      </select>
 
       <button onclick="searchJournals()" style="margin-left: 8px">検索</button>
     </div>
@@ -200,6 +205,17 @@
 
       const API = "http://127.0.0.1:18080";
 
+      // 千分位カンマフォーマット関数
+      function formatNumberInput(input) {
+        let value = input.value.replace(/,/g, ""); // 既存のカンマを削除
+        if (value === "" || isNaN(value)) {
+          input.value = "";
+          return;
+        }
+        // 数値をカンマ区切りに変換
+        input.value = Number(value).toLocaleString();
+      }
+
       let accounts = [];
 
       const ACCOUNT_GROUPS = [
@@ -269,6 +285,7 @@
         );
 
         setupTaxSelectors();
+        setupSearchAccountSelector();
         addRow();
 
         document.getElementById("entryDate").value = new Date()
@@ -283,6 +300,32 @@
 
       init();
 
+      // -----------------------------
+      // 検索用科目セレクタ
+      // -----------------------------
+      function setupSearchAccountSelector() {
+        const select = document.getElementById("searchAccountId");
+        select.innerHTML = '<option value="">-- すべて --</option>';
+
+        ACCOUNT_GROUPS.forEach((group) => {
+          const optgroup = document.createElement("optgroup");
+          optgroup.label = group.label;
+
+          const groupAccounts = accounts.filter((a) =>
+            group.codes.includes(a.account_code)
+          );
+
+          groupAccounts.forEach((acc) => {
+            const option = document.createElement("option");
+            option.value = acc.account_id;
+            option.textContent = `${acc.account_code} ${acc.account_name}`;
+            optgroup.appendChild(option);
+          });
+
+          select.appendChild(optgroup);
+        });
+      }
+
       // -----------------------------
       // 摘要履歴管理
       // -----------------------------
@@ -358,35 +401,35 @@
         }
 
         tr.innerHTML = `
-    <td>
+          <td>
-<select class="account" ${isTaxRow ? "disabled" : ""}>
+      <select class="account" ${isTaxRow ? "disabled" : ""}>
-  ${buildAccountOptions()}
+        ${buildAccountOptions()}
-</select>
-    </td>
-    <td><input type="number" class="debit right" min="0" ${
-      isTaxRow ? "readonly" : ""
-    }></td>
-    <td><input type="number" class="credit right" min="0" ${
-      isTaxRow ? "readonly" : ""
-    }></td>
-    <td>
-      <select class="taxType" ${isTaxRow ? "disabled" : ""}>
-        <option value="none">対象外</option>
-        <option value="10">10%</option>
-        <option value="8">8%</option>
       </select>
-    </td>
+          </td>
-    <td>
+          <td><input type="text" class="debit right" ${
-      <select class="taxDirection" ${isTaxRow ? "disabled" : ""}>
+            isTaxRow ? "readonly" : ""
-        <option value="none">対象外</option>
+          } oninput="formatNumberInput(this)"></td>
-        <option value="paid">仮払（仕入・経費）</option>
+          <td><input type="text" class="credit right" ${
-        <option value="received">仮受（売上）</option>
+            isTaxRow ? "readonly" : ""
-      </select>
+          } oninput="formatNumberInput(this)"></td>
-    </td>
+          <td>
-    <td>${
+            <select class="taxType" ${isTaxRow ? "disabled" : ""}>
-      isTaxRow ? "" : `<button onclick="removeRow(this)">削除</button>`
+              <option value="none">対象外</option>
-    }</td>
+              <option value="10">10%</option>
-  `;
+              <option value="8">8%</option>
+            </select>
+          </td>
+          <td>
+            <select class="taxDirection" ${isTaxRow ? "disabled" : ""}>
+              <option value="none">対象外</option>
+              <option value="paid">仮払（仕入・経費）</option>
+              <option value="received">仮受（売上）</option>
+            </select>
+          </td>
+          <td>${
+            isTaxRow ? "" : `<button onclick="removeRow(this)">削除</button>`
+          }</td>
+        `;
 
         tbody.appendChild(tr);
 
@@ -436,8 +479,12 @@
 
         const taxType = row.querySelector(".taxType").value;
         const taxDir = row.querySelector(".taxDirection").value;
-        const debit = Number(row.querySelector(".debit").value || 0);
+        const debit = Number(
-        const credit = Number(row.querySelector(".credit").value || 0);
+          row.querySelector(".debit").value.replace(/,/g, "") || 0
+        );
+        const credit = Number(
+          row.querySelector(".credit").value.replace(/,/g, "") || 0
+        );
 
         if (taxType === "none" || taxDir === "none") return;
 
@@ -503,86 +550,145 @@
       // 登録（税行自動生成版）
       // -----------------------------
       async function submitJournal() {
-        const entryDate = document.getElementById("entryDate").value;
+        try {
-        const description = document.getElementById("description").value.trim();
+          const entryDate = document.getElementById("entryDate").value;
+          const description = document
+            .getElementById("description")
+            .value.trim();
 
-        if (!entryDate) {
+          if (!entryDate) {
-          alert("仕訳日を入力してください");
+            alert("仕訳日を入力してください");
-          return;
+            return;
-        }
-
-        // 明細収集（税情報も含む）
-        const rows = document.querySelectorAll("#linesTable tbody tr");
-        const lines = [];
-
-        rows.forEach((row) => {
-          if (row.classList.contains("tax-row")) return; // 税行は無視
-
-          const accountId = Number(row.querySelector(".account").value);
-          const debit = Number(row.querySelector(".debit").value || 0);
-          const credit = Number(row.querySelector(".credit").value || 0);
-          const taxType = row.querySelector(".taxType").value;
-          const taxDirection = row.querySelector(".taxDirection").value;
-
-          if (debit > 0 && credit > 0) {
-            alert("同一行不能同时填写借方和贷方");
-            throw new Error("invalid line");
           }
-          if (debit === 0 && credit === 0) return;
 
-          const lineData = {
+          // 明細収集（税情報も含む）
-            account_id: accountId,
+          const rows = document.querySelectorAll("#linesTable tbody tr");
-            debit: debit,
+          const lines = [];
-            credit: credit,
+
+          rows.forEach((row) => {
+            if (row.classList.contains("tax-row")) return; // 税行は無視
+
+            const accountId = Number(row.querySelector(".account").value);
+            const debit = Number(
+              row.querySelector(".debit").value.replace(/,/g, "") || 0
+            );
+            const credit = Number(
+              row.querySelector(".credit").value.replace(/,/g, "") || 0
+            );
+            const taxType = row.querySelector(".taxType").value;
+            const taxDirection = row.querySelector(".taxDirection").value;
+
+            if (debit > 0 && credit > 0) {
+              alert("同一行不能同时填写借方和贷方");
+              throw new Error("invalid line");
+            }
+            if (debit === 0 && credit === 0) return;
+
+            const lineData = {
+              account_id: accountId,
+              debit: debit,
+              credit: credit,
+            };
+
+            // 税情報を追加
+            if (taxType !== "none" && taxDirection !== "none") {
+              lineData.tax_rate = parseInt(taxType);
+              lineData.tax_direction = taxDirection;
+            }
+
+            lines.push(lineData);
+          });
+
+          if (lines.length === 0) {
+            alert("仕訳明細がありません");
+            return;
+          }
+
+          // 税科目（仮払消費税等・仮受消費税等）が存在するかチェック
+          const hasTaxAccount = lines.some((line) => {
+            const account = accounts.find(
+              (a) => a.account_id === line.account_id
+            );
+            return (
+              account &&
+              (account.account_name.includes("仮払消費税") ||
+                account.account_name.includes("仮受消費税"))
+            );
+          });
+
+          // 税科目が存在し、かつ税情報を持つ行がある場合は警告
+          const hasTaxInfo = lines.some(
+            (line) => line.tax_rate != null && line.tax_direction != null
+          );
+
+          if (hasTaxAccount && hasTaxInfo) {
+            if (
+              !confirm(
+                "警告：仮払消費税等・仮受消費税等の行がすでに存在していますが、他の行に税区分・税方向が設定されています。\n" +
+                  "このまま登録すると税が二重計算され、借貸不平衡になります。\n\n" +
+                  "税区分・税方向をすべて「対象外」に設定してから登録することをお勧めします。\n\n" +
+                  "このまま登録しますか？"
+              )
+            ) {
+              return;
+            }
+          }
+
+          const payload = {
+            entry_date: entryDate,
+            description,
+            lines,
+            tax_paid_account_id:
+              Number(document.getElementById("taxPaidSelect").value) || null,
+            tax_received_account_id:
+              Number(document.getElementById("taxReceivedSelect").value) ||
+              null,
+            rounding_mode: document.getElementById("roundingMode").value,
           };
 
-          // 税情報を追加
+          console.log("送信するデータ:", JSON.stringify(payload, null, 2));
-          if (taxType !== "none" && taxDirection !== "none") {
+          console.log("明細行数:", lines.length);
-            lineData.tax_rate = parseInt(taxType);
+          lines.forEach((line, index) => {
-            lineData.tax_direction = taxDirection;
+            console.log(`行${index + 1}:`, line);
+          });
+
+          const res = await fetch(`${API}/journal-entries`, {
+            method: "POST",
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(payload),
+          });
+
+          if (!res.ok) {
+            const errorData = await res.json().catch(() => ({}));
+            const errorMsg =
+              errorData.detail || `登録に失敗しました (HTTP ${res.status})`;
+            console.error("Error:", errorData);
+            alert(errorMsg);
+            return;
           }
 
-          lines.push(lineData);
+          const result = await res.json();
-        });
 
-        if (lines.length === 0) {
+          // 摘要を履歴に保存
-          alert("仕訳明細がありません");
+          saveDescriptionToHistory(description);
-          return;
+
+          alert(`登録完了（ID=${result.journal_entry_id}）`);
+
+          // フォームをクリア
+          document.getElementById("description").value = "";
+          const tbody = document.querySelector("#linesTable tbody");
+          tbody.innerHTML = "";
+          rowSeq = 0;
+          addRow();
+
+          // 仕訳検索を自動実行して最新の登録状況を表示
+          searchJournals();
+        } catch (error) {
+          console.error("送信エラー:", error);
+          alert(
+            `エラーが発生しました: ${error.message}\n\nサーバーが起動しているか確認してください。`
+          );
         }
-
-        const payload = {
-          entry_date: entryDate,
-          description,
-          lines,
-          tax_paid_account_id:
-            Number(document.getElementById("taxPaidSelect").value) || null,
-          tax_received_account_id:
-            Number(document.getElementById("taxReceivedSelect").value) || null,
-          rounding_mode: document.getElementById("roundingMode").value,
-        };
-
-        const res = await fetch(`${API}/journal-entries`, {
-          method: "POST",
-          headers: { "Content-Type": "application/json" },
-          body: JSON.stringify(payload),
-        });
-
-        if (!res.ok) {
-          const errorData = await res.json().catch(() => ({}));
-          const errorMsg =
-            errorData.detail || `登録に失敗しました (HTTP ${res.status})`;
-          console.error("Error:", errorData);
-          alert(errorMsg);
-          return;
-        }
-
-        const result = await res.json();
-
-        // 摘要を履歴に保存
-        saveDescriptionToHistory(description);
-
-        alert(`登録完了（ID=${result.journal_entry_id}）`);
-        location.reload();
       }
 
       const API_BASE = "http://127.0.0.1:18080";
@@ -731,8 +837,8 @@
             .filter((a) => group.codes.includes(a.account_code))
             .forEach((a) => {
               html += `<option value="${a.account_id}">
-          ${a.account_code} ${a.account_name}
+                ${a.account_code} ${a.account_name}
-        </option>`;
+              </option>`;
             });
           html += `</optgroup>`;
         });
@@ -747,8 +853,8 @@
           html += `<optgroup label="📚 その他">`;
           others.forEach((a) => {
             html += `<option value="${a.account_id}">
-        ${a.account_code} ${a.account_name}
+              ${a.account_code} ${a.account_name}
-      </option>`;
+            </option>`;
           });
           html += `</optgroup>`;
         }
@@ -763,6 +869,7 @@
         const from = document.getElementById("searchFromDate").value;
         const to = document.getElementById("searchToDate").value;
         const key = document.getElementById("searchKeyword").value;
+        const accountId = document.getElementById("searchAccountId").value;
 
         // 検索条件を保存
         localStorage.setItem(
@@ -771,6 +878,7 @@
             fromDate: from,
             toDate: to,
             keyword: key,
+            accountId: accountId,
           })
         );
 
@@ -778,6 +886,7 @@
         if (from) qs.append("from_date", from);
         if (to) qs.append("to_date", to);
         if (key) qs.append("keyword", key);
+        if (accountId) qs.append("account_id", accountId);
 
         const res = await fetch(`${API}/journal-entries?${qs.toString()}`);
         const data = await res.json();
@@ -788,21 +897,25 @@
         data.forEach((e) => {
           const tr = document.createElement("tr");
           tr.innerHTML = `
-        <td>${e.entry_date}</td>
+              <td>${e.entry_date}</td>
-        <td>${e.description}</td>
+              <td>${e.description}</td>
-        <td style="text-align:right">${e.debit_total.toLocaleString()}</td>
+              <td style="text-align:right">${e.debit_total.toLocaleString()}</td>
-        <td style="text-align:right">${e.credit_total.toLocaleString()}</td>
+              <td style="text-align:right">${e.credit_total.toLocaleString()}</td>
-        <td>
+              <td>
-          <button onclick="viewJournal(${e.journal_entry_id})">表示</button>
+                <button onclick="viewJournal(${
-          <button onclick="copyJournal(${
+                  e.journal_entry_id
-            e.journal_entry_id
+                })">表示</button>
-          })" style="color: green;">複製</button>
+                <button onclick="copyJournal(${
-          <button onclick="reverseAndEdit(${e.journal_entry_id})">修正</button>
+                  e.journal_entry_id
-          <button onclick="deleteJournalEntry(${
+                })" style="color: green;">複製</button>
-            e.journal_entry_id
+                <button onclick="reverseAndEdit(${
-          })" style="color: red;">削除</button>
+                  e.journal_entry_id
-        </td>
+                })">修正</button>
-      `;
+                <button onclick="deleteJournalEntry(${
+                  e.journal_entry_id
+                })" style="color: red;">削除</button>
+              </td>
+            `;
           tbody.appendChild(tr);
         });
       }
@@ -824,10 +937,8 @@
 
           const data = await res.json();
 
-          // 日付は今日の日付をデフォルトに（必要に応じて変更可能）
+          // 日付をコピー元の仕訳日に設定
-          document.getElementById("entryDate").value = new Date()
+          document.getElementById("entryDate").value = data.entry_date;
-            .toISOString()
-            .slice(0, 10);
 
           // 摘要をコピー
           document.getElementById("description").value = data.description || "";
@@ -837,7 +948,8 @@
           tbody.innerHTML = "";
           rowSeq = 0;
 
-          // 仕訳明細をコピー
+          // 仕訳明細をすべてコピー（税行も含む）
+          // 税の自動計算機能は実行しない（税区分・税方向を「対象外」に設定）
           if (data.lines && data.lines.length > 0) {
             data.lines.forEach((line) => {
               const tr = addRow();
@@ -848,26 +960,25 @@
                 accountSelect.value = line.account_id;
               }
 
-              // 借方・貸方金額を設定
+              // 借方・貸方金額を設定（カンマフォーマット付き）
               const debitInput = tr.querySelector(".debit");
               const creditInput = tr.querySelector(".credit");
               if (debitInput && line.debit) {
-                debitInput.value = line.debit;
+                debitInput.value = Number(line.debit).toLocaleString();
               }
               if (creditInput && line.credit) {
-                creditInput.value = line.credit;
+                creditInput.value = Number(line.credit).toLocaleString();
               }
 
-              // 税区分を設定
+              // 税区分・税方向は「対象外」に設定（自動計算を防ぐため）
               const taxTypeSelect = tr.querySelector(".taxType");
               const taxDirSelect = tr.querySelector(".taxDirection");
 
-              if (line.tax_rate && taxTypeSelect) {
+              if (taxTypeSelect) {
-                taxTypeSelect.value = String(line.tax_rate);
+                taxTypeSelect.value = "none"; // 対象外
               }
-
+              if (taxDirSelect) {
-              if (line.tax_direction && taxDirSelect) {
+                taxDirSelect.value = "none"; // 対象外
-                taxDirSelect.value = line.tax_direction;
               }
             });
           }
@@ -875,8 +986,12 @@
           // ページ上部の仕訳入力フォームにスクロール
           window.scrollTo({ top: 0, behavior: "smooth" });
 
+          console.log("コピーされたデータ:", data); // デバッグ用
+          console.log(
+            `${data.lines.length}行をコピーしました。税区分・税方向はすべて「対象外」に設定されています。`
+          );
           alert(
-            "仕訳を複製しました。日付や金額などを修正して登録してください。"
+            `仕訳を複製しました（${data.lines.length}行）。\n税の自動計算を防ぐため、すべての行の税区分・税方向を「対象外」に設定しています。\n必要に応じて修正してから登録してください。`
           );
         } catch (error) {
           console.error("Error:", error);
@@ -962,7 +1077,7 @@
         searchJournals(); // リストを再読み込み
       }
 
-      // ページロード後に前回の検索条件を復元
+      // ページロード後に検索条件を設定
       window.addEventListener("DOMContentLoaded", () => {
         // デフォルト期間を設定（5/31決算：6月1日～現在）
         const today = new Date();
@@ -981,29 +1096,23 @@
         const defaultFromDate = `${fiscalStartYear}-06-01`;
         const defaultToDate = today.toISOString().slice(0, 10);
 
+        // 常にデフォルト期間を設定（会計年度に合わせるため）
+        document.getElementById("searchFromDate").value = defaultFromDate;
+        document.getElementById("searchToDate").value = defaultToDate;
+
+        // 摘要と科目のみ前回の検索条件を復元
         const savedConditions = localStorage.getItem("journalSearchConditions");
         if (savedConditions) {
           const conditions = JSON.parse(savedConditions);
-          if (conditions.fromDate)
-            document.getElementById("searchFromDate").value =
-              conditions.fromDate;
-          else
-            document.getElementById("searchFromDate").value = defaultFromDate;
-
-          if (conditions.toDate)
-            document.getElementById("searchToDate").value = conditions.toDate;
-          else document.getElementById("searchToDate").value = defaultToDate;
-
           if (conditions.keyword)
             document.getElementById("searchKeyword").value = conditions.keyword;
-
+          if (conditions.accountId)
-          // 自動的に検索を実行
+            document.getElementById("searchAccountId").value =
-          searchJournals();
+              conditions.accountId;
-        } else {
-          // 保存された条件がない場合はデフォルト値を設定
-          document.getElementById("searchFromDate").value = defaultFromDate;
-          document.getElementById("searchToDate").value = defaultToDate;
         }
+
+        // ページロード時に自動的に検索を実行して最新データを表示
+        searchJournals();
       });
     </script>
   </body>

frontend/journal-view.html

@@ -128,7 +128,7 @@
       }
 
       function goBack() {
-        window.location.href = "journal-list.html";
+        window.location.href = "journal-entry.html";
       }
 
       loadJournalEntry();

frontend/trial-balance.html

@@ -6,12 +6,14 @@
     <style>
       body {
         font-family: 'MS Gothic', 'Meiryo', sans-serif;
-        margin: 24px;
+        margin: 24px auto;
-        font-size: 13px;
+        font-size: 15px;
+        max-width: 1400px;
       }
       h2 {
         text-align: center;
         margin-bottom: 20px;
+        font-size: 20px;
       }
       .search-form {
         text-align: center;
@@ -24,13 +26,14 @@
       .search-form label {
         margin-right: 5px;
         font-weight: bold;
+        font-size: 14px;
       }
       .search-form input {
         margin-right: 15px;
         padding: 5px 10px;
         border: 1px solid #999;
         border-radius: 3px;
-        font-size: 13px;
+        font-size: 14px;
       }
       .search-form button {
         padding: 6px 20px;
@@ -40,7 +43,7 @@
         border: none;
         border-radius: 3px;
         cursor: pointer;
-        font-size: 13px;
+        font-size: 14px;
       }
       .search-form button:hover {
         background: #45a049;
@@ -54,23 +57,24 @@
       .period-info {
         text-align: center;
         margin-bottom: 10px;
-        font-size: 12px;
+        font-size: 14px;
       }
       table {
         border-collapse: collapse;
         width: 100%;
         margin-top: 10px;
+        font-size: 14px;
       }
       th,
       td {
         border: 1px solid #999;
-        padding: 5px 8px;
+        padding: 8px 10px;
         text-align: right;
       }
       th {
         background: #e8e8e8;
         font-weight: bold;
-        font-size: 12px;
+        font-size: 14px;
       }
       td.left {
         text-align: left;