修正

backend/add_my_number.py

@@ -0,0 +1,36 @@
+import psycopg
+from psycopg.rows import dict_row
+
+# データベース接続
+conn = psycopg.connect(
+    host="192.168.0.61",
+    port=55432,
+    dbname="njts_acct",
+    user="njts_app",
+    password="njts_app2025",
+    row_factory=dict_row
+)
+
+# SQLファイルを読み込んで実行
+with open('sql/add_my_number_field.sql', encoding='utf-8') as f:
+    sql = f.read()
+
+cur = conn.cursor()
+cur.execute(sql)
+conn.commit()
+
+print("マイナンバーフィールドの追加が完了しました")
+
+# 確認
+cur.execute("""
+    SELECT column_name, data_type, character_maximum_length 
+    FROM information_schema.columns 
+    WHERE table_name = 'employees' AND column_name = 'my_number'
+""")
+result = cur.fetchone()
+if result:
+    print(f"✓ フィールド追加確認: {result}")
+else:
+    print("✗ フィールドが見つかりません")
+
+conn.close()

backend/app/main.py

@@ -81,6 +81,9 @@ app.include_router(year_locks.router)
 from app.routers import cash
 app.include_router(cash.router)
 
+from app.routers import file_upload
+app.include_router(file_upload.router)
+
 # ─────────────────────────
 # 給与モジュール (Payroll Module)
 # ─────────────────────────
@@ -90,6 +93,9 @@ app.include_router(payroll_employees_router)
 from app.payroll.settings.router import router as payroll_settings_router
 app.include_router(payroll_settings_router)
 
+from app.payroll.settings.standard_remuneration_router import router as standard_remuneration_router
+app.include_router(standard_remuneration_router)
+
 from app.payroll.calculation.router import router as payroll_calculation_router
 app.include_router(payroll_calculation_router)
 
@@ -99,6 +105,16 @@ app.include_router(payroll_bonus_router)
 
 from fastapi.staticfiles import StaticFiles
 import os
+from pathlib import Path
+
+# アップロードファイル用の静的ファイル配信
+uploads_dir = Path("uploads")
+uploads_dir.mkdir(exist_ok=True)
+app.mount(
+    "/uploads",
+    StaticFiles(directory="uploads"),
+    name="uploads",
+)
 
 # 静的ファイル配信（コメントアウト - ディレクトリが存在しない）
 # app.mount(

backend/app/payroll/bonus/service.py

@@ -11,20 +11,22 @@ class BonusCalculationService:
     """賞与計算サービス"""
     
     @staticmethod
-    def get_insurance_rate(rate_type: str, target_date: date) -> Dict[str, Any]:
-        """保険料率を取得"""
+    def get_insurance_rate(rate_type: str, target_date: date, calculation_target: str = '賞与') -> Dict[str, Any]:
+        """保険料率を取得（賞与用）"""
         with get_connection() as conn:
             with conn.cursor() as cur:
+                # rate_yearで年度を判定
+                target_year = target_date.year
                 cur.execute(
                     """
                     SELECT * FROM insurance_rates 
                     WHERE rate_type = %s
-                    AND valid_from <= %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
-                    ORDER BY valid_from DESC
+                    AND rate_year = %s
+                    AND calculation_target = %s
+                    ORDER BY rate_id DESC
                     LIMIT 1
                     """,
-                    (rate_type, target_date, target_date)
+                    (rate_type, target_year, calculation_target)
                 )
                 return cur.fetchone()
     
@@ -134,10 +136,15 @@ class BonusCalculationService:
                 )
                 employee_info = cur.fetchone()
         
-        # 年齢を計算
+        # 年齢を計算（介護保険は40歳以上65歳未満が対象）
         age = 0
         if employee_info and employee_info["birth_date"]:
-            age = (payment_date - employee_info["birth_date"]).days // 365
+            birth_date = employee_info["birth_date"]
+            # より正確な年齢計算
+            age = payment_date.year - birth_date.year
+            # 誕生日がまだ来ていない場合は-1
+            if (payment_date.month, payment_date.day) < (birth_date.month, birth_date.day):
+                age -= 1
         
         # 健康保険（賞与額の1/1000で計算）
         health_insurance_rate = BonusCalculationService.get_insurance_rate("健康保険", payment_date)

backend/app/payroll/calculation/schemas.py

@@ -81,6 +81,7 @@ class MonthlyPayroll(MonthlyPayrollBase):
     
     # 控除項目
     health_insurance: Decimal
+    care_insurance: Decimal
     pension_insurance: Decimal
     employment_insurance: Decimal
     income_tax: Decimal

backend/app/payroll/calculation/service.py

@@ -12,17 +12,21 @@ class PayrollCalculationService:
     
     @staticmethod
     def get_active_dependents_count(employee_id: int, target_date: date) -> int:
-        """有効な扶養家族数を取得"""
+        """有効な扶養家族数を取得（源泉税控除対象のみ：19歳以上）"""
         with get_connection() as conn:
             with conn.cursor() as cur:
+                # その年の12月31日時点で19歳以上の扶養家族のみをカウント
+                # 16-18歳は住民税のみ対象なので源泉税控除対象外
                 cur.execute(
                     """
                     SELECT COUNT(*) as count FROM dependents 
                     WHERE employee_id = %s
                     AND valid_from <= %s
                     AND (valid_to IS NULL OR valid_to >= %s)
+                    AND birth_date IS NOT NULL
+                    AND EXTRACT(YEAR FROM AGE(DATE(EXTRACT(YEAR FROM %s) || '-12-31'), birth_date)) >= 19
                     """,
-                    (employee_id, target_date, target_date)
+                    (employee_id, target_date, target_date, target_date)
                 )
                 result = cur.fetchone()
                 return result["count"] if result else 0
@@ -46,20 +50,22 @@ class PayrollCalculationService:
                 return cur.fetchone()
     
     @staticmethod
-    def get_insurance_rate(rate_type: str, target_date: date) -> Dict[str, Any]:
+    def get_insurance_rate(rate_type: str, target_date: date, calculation_target: str = '給与') -> Dict[str, Any]:
         """保険料率を取得"""
         with get_connection() as conn:
             with conn.cursor() as cur:
+                # rate_yearで年度を判定
+                target_year = target_date.year
                 cur.execute(
                     """
                     SELECT * FROM insurance_rates 
                     WHERE rate_type = %s
-                    AND valid_from <= %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
-                    ORDER BY valid_from DESC
+                    AND rate_year = %s
+                    AND calculation_target = %s
+                    ORDER BY rate_id DESC
                     LIMIT 1
                     """,
-                    (rate_type, target_date, target_date)
+                    (rate_type, target_year, calculation_target)
                 )
                 return cur.fetchone()
     
@@ -202,10 +208,15 @@ class PayrollCalculationService:
                 )
                 employee_info = cur.fetchone()
         
-        # 年齢を計算（介護保険は40歳以上が対象）
+        # 年齢を計算（介護保険は40歳以上65歳未満が対象）
         age = 0
         if employee_info and employee_info["birth_date"]:
-            age = (payment_date - employee_info["birth_date"]).days // 365
+            birth_date = employee_info["birth_date"]
+            # より正確な年齢計算
+            age = payment_date.year - birth_date.year
+            # 誕生日がまだ来ていない場合は-1
+            if (payment_date.month, payment_date.day) < (birth_date.month, birth_date.day):
+                age -= 1
         
         # 健康保険（上限適用後の標準報酬月額で計算）
         health_insurance_rate = PayrollCalculationService.get_insurance_rate("健康保険", payment_date)

backend/app/payroll/employees/router.py

@@ -18,19 +18,24 @@ def create_employee(employee: schemas.EmployeeCreate):
             cur.execute(
                 """
                 INSERT INTO employees (
-                    employee_code, name, name_kana, birth_date, gender,
+                    employee_code, name, name_kana, birth_date, gender, my_number,
                     email, phone, postal_code, address, hire_date, termination_date, is_active,
-                    bank_name, bank_branch, bank_account_number, bank_account_type, notes
-                ) VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s)
+                    bank_name, bank_branch, bank_account_number, bank_account_type, notes,
+                    photo_url, my_number_card_image_url, residence_card_image_url, 
+                    health_insurance_card_image_url, other_id_image_url
+                ) VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s)
                 RETURNING *
                 """,
                 (
                     employee.employee_code, employee.name, employee.name_kana,
-                    employee.birth_date, employee.gender,
+                    employee.birth_date, employee.gender, employee.my_number,
                     employee.email, employee.phone, employee.postal_code, employee.address,
                     employee.hire_date, employee.termination_date, employee.is_active,
                     employee.bank_name, employee.bank_branch,
-                    employee.bank_account_number, employee.bank_account_type, employee.notes
+                    employee.bank_account_number, employee.bank_account_type, employee.notes,
+                    employee.photo_url, employee.my_number_card_image_url,
+                    employee.residence_card_image_url, employee.health_insurance_card_image_url,
+                    employee.other_id_image_url
                 ),
             )
             result = cur.fetchone()

backend/app/payroll/employees/schemas.py

@@ -54,6 +54,7 @@ class EmployeeBase(BaseModel):
     name_kana: Optional[str] = None
     birth_date: Optional[date] = None
     gender: Optional[str] = None
+    my_number: Optional[str] = None
     email: Optional[EmailStr] = None
     phone: Optional[str] = None
     postal_code: Optional[str] = None
@@ -66,6 +67,11 @@ class EmployeeBase(BaseModel):
     bank_account_number: Optional[str] = None
     bank_account_type: Optional[str] = None  # 普通/当座
     notes: Optional[str] = None
+    photo_url: Optional[str] = None
+    my_number_card_image_url: Optional[str] = None
+    residence_card_image_url: Optional[str] = None
+    health_insurance_card_image_url: Optional[str] = None
+    other_id_image_url: Optional[str] = None
 
 
 class EmployeeCreate(EmployeeBase):
@@ -80,6 +86,7 @@ class EmployeeUpdate(BaseModel):
     name_kana: Optional[str] = None
     birth_date: Optional[date] = None
     gender: Optional[str] = None
+    my_number: Optional[str] = None
     email: Optional[EmailStr] = None
     phone: Optional[str] = None
     postal_code: Optional[str] = None
@@ -92,6 +99,11 @@ class EmployeeUpdate(BaseModel):
     bank_account_number: Optional[str] = None
     bank_account_type: Optional[str] = None
     notes: Optional[str] = None
+    photo_url: Optional[str] = None
+    my_number_card_image_url: Optional[str] = None
+    residence_card_image_url: Optional[str] = None
+    health_insurance_card_image_url: Optional[str] = None
+    other_id_image_url: Optional[str] = None
 
 
 class Employee(EmployeeBase):

backend/app/payroll/settings/router.py

@@ -427,7 +427,7 @@ def import_income_tax_table(file: UploadFile = File(...), tax_year: int = None):
                     # .xlsファイルの処理完了
                     conn.commit()
                     print(f"インポート完了: {imported_count}件のデータをインポートしました")
-                    return {"message": f"{extracted_year}年度の所得税率表を{imported_count}件インポートしました"}
+                    return {"message": f"{extracted_year}年度の所得税率表を{imported_count}件インポートしました", "year": extracted_year}
                 
                 else:
                     # .xlsx形式 - openpyxlを使用
@@ -568,7 +568,7 @@ def import_income_tax_table(file: UploadFile = File(...), tax_year: int = None):
                     # .xlsxファイルの処理完了
                     conn.commit()
                     print(f"インポート完了: {imported_count}件のデータをインポートしました")
-                    return {"message": f"{extracted_year}年度の所得税率表を{imported_count}件インポートしました"}
+                    return {"message": f"{extracted_year}年度の所得税率表を{imported_count}件インポートしました", "year": extracted_year}
             
             # CSV file処理
             else:
@@ -611,35 +611,75 @@ def import_income_tax_table(file: UploadFile = File(...), tax_year: int = None):
     return {"message": f"{extracted_year}年度のデータを{imported_count}件インポートしました（既存データを置き換え）", "year": extracted_year}
 
 
-@router.get("/income-tax", response_model=List[schemas.IncomeTaxTable])
-def get_income_tax_table(target_date: date = None, dependents_count: int = None):
-    """所得税率表を取得"""
-    if target_date is None:
-        target_date = date.today()
-    
+@router.get("/income-tax/years")
+def get_income_tax_years():
+    """所得税率表の年度一覧を取得"""
     with get_connection() as conn:
         with conn.cursor() as cur:
-            if dependents_count is not None:
-                cur.execute(
-                    """
-                    SELECT * FROM income_tax_table 
-                    WHERE valid_from <= %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
-                    AND dependents_count = %s
-                    ORDER BY monthly_income_from
-                    """,
-                    (target_date, target_date, dependents_count)
-                )
+            cur.execute(
+                """
+                SELECT DISTINCT tax_year 
+                FROM income_tax_table 
+                WHERE tax_year IS NOT NULL
+                ORDER BY tax_year DESC
+                """
+            )
+            years = [row['tax_year'] for row in cur.fetchall()]
+            return {"years": years}
+
+
+@router.get("/income-tax", response_model=List[schemas.IncomeTaxTable])
+def get_income_tax_table(target_date: date = None, dependents_count: int = None, tax_year: int = None):
+    """所得税率表を取得"""
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            # tax_yearが指定されている場合はそれを優先
+            if tax_year is not None:
+                if dependents_count is not None:
+                    cur.execute(
+                        """
+                        SELECT * FROM income_tax_table 
+                        WHERE tax_year = %s
+                        AND dependents_count = %s
+                        ORDER BY monthly_income_from
+                        """,
+                        (tax_year, dependents_count)
+                    )
+                else:
+                    cur.execute(
+                        """
+                        SELECT * FROM income_tax_table 
+                        WHERE tax_year = %s
+                        ORDER BY dependents_count, monthly_income_from
+                        """,
+                        (tax_year,)
+                    )
             else:
-                cur.execute(
-                    """
-                    SELECT * FROM income_tax_table 
-                    WHERE valid_from <= %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
-                    ORDER BY dependents_count, monthly_income_from
-                    """,
-                    (target_date, target_date)
-                )
+                # target_dateで検索
+                if target_date is None:
+                    target_date = date.today()
+                
+                if dependents_count is not None:
+                    cur.execute(
+                        """
+                        SELECT * FROM income_tax_table 
+                        WHERE valid_from <= %s
+                        AND (valid_to IS NULL OR valid_to >= %s)
+                        AND dependents_count = %s
+                        ORDER BY monthly_income_from
+                        """,
+                        (target_date, target_date, dependents_count)
+                    )
+                else:
+                    cur.execute(
+                        """
+                        SELECT * FROM income_tax_table 
+                        WHERE valid_from <= %s
+                        AND (valid_to IS NULL OR valid_to >= %s)
+                        ORDER BY dependents_count, monthly_income_from
+                        """,
+                        (target_date, target_date)
+                    )
             return cur.fetchall()
 
 

backend/app/payroll/settings/standard_remuneration_router.py

@@ -0,0 +1,358 @@
+from fastapi import APIRouter, UploadFile, File, HTTPException, Form
+from fastapi.responses import JSONResponse
+from typing import List, Optional
+from pydantic import BaseModel
+from decimal import Decimal
+import openpyxl
+from io import BytesIO
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/payroll/settings/standard-remuneration", tags=["standard_remuneration"])
+
+
+class StandardRemunerationRow(BaseModel):
+    grade: str
+    monthly_amount: Decimal
+    salary_from: Decimal
+    salary_to: Optional[Decimal]
+    health_insurance_no_care: Decimal
+    health_insurance_with_care: Decimal
+    pension_insurance: Decimal
+
+
+@router.get("/years")
+async def get_years():
+    """登録済みの年度一覧を取得"""
+    try:
+        with get_connection() as conn:
+            with conn.cursor() as cur:
+                cur.execute("SELECT DISTINCT rate_year FROM standard_remuneration ORDER BY rate_year DESC")
+                rows = cur.fetchall()
+                years = [row["rate_year"] for row in rows]
+        return years
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=str(e))
+
+
+@router.get("")
+async def get_standard_remuneration(year: int, prefecture: Optional[str] = None):
+    """指定された年度・都道府県の標準報酬月額表を取得"""
+    try:
+        with get_connection() as conn:
+            with conn.cursor() as cur:
+                if prefecture:
+                    query = """
+                        SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
+                               health_insurance_no_care, health_insurance_with_care, pension_insurance
+                        FROM standard_remuneration
+                        WHERE rate_year = %s AND prefecture = %s
+                        ORDER BY prefecture, 
+                                 CASE WHEN grade ~ '^[0-9]+$' THEN CAST(grade AS INTEGER) ELSE 999 END,
+                                 grade
+                    """
+                    cur.execute(query, (year, prefecture))
+                else:
+                    query = """
+                        SELECT rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
+                               health_insurance_no_care, health_insurance_with_care, pension_insurance
+                        FROM standard_remuneration
+                        WHERE rate_year = %s
+                        ORDER BY prefecture, 
+                                 CASE WHEN grade ~ '^[0-9]+$' THEN CAST(grade AS INTEGER) ELSE 999 END,
+                                 grade
+                    """
+                    cur.execute(query, (year,))
+                
+                rows = cur.fetchall()
+        
+        result = []
+        for row in rows:
+            result.append({
+                "rate_year": row["rate_year"],
+                "prefecture": row["prefecture"],
+                "grade": row["grade"],
+                "monthly_amount": row["monthly_amount"],
+                "salary_from": row["salary_from"],
+                "salary_to": row["salary_to"],
+                "health_insurance_no_care": row["health_insurance_no_care"],
+                "health_insurance_with_care": row["health_insurance_with_care"],
+                "pension_insurance": row["pension_insurance"]
+            })
+        
+        return result
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=str(e))
+
+
+@router.post("/import")
+async def import_standard_remuneration(
+    file: UploadFile = File(...),
+    prefecture: str = Form(...)
+):
+    """Excelファイルから標準報酬月額表をインポート（年度はA1セルから自動取得）"""
+    try:
+        # Excelファイルを読み込み
+        contents = await file.read()
+        wb = openpyxl.load_workbook(BytesIO(contents), data_only=True)
+        
+        # 指定された都道府県のシートを取得
+        if prefecture not in wb.sheetnames:
+            raise HTTPException(
+                status_code=400, 
+                detail=f"シート '{prefecture}' が見つかりません。利用可能なシート: {', '.join(wb.sheetnames)}"
+            )
+        
+        ws = wb[prefecture]
+        
+        # A1セルから年度を取得
+        # 例: "令和7年3月分（4月納付分）からの健康保険・厚生年金保険の保険料額表（東京都）"
+        a1_value = ws["A1"].value
+        if not a1_value:
+            raise HTTPException(status_code=400, detail="A1セルに年度情報がありません")
+        
+        # 令和年号から西暦年度を計算（例: 令和7年 = 2025年度）
+        import re
+        match = re.search(r'令和(\d+)年', str(a1_value))
+        if match:
+            reiwa_year = int(match.group(1))
+            rate_year = 2018 + reiwa_year  # 令和元年 = 2019年
+        else:
+            # 西暦が直接記載されている場合
+            match = re.search(r'(\d{4})年', str(a1_value))
+            if match:
+                rate_year = int(match.group(1))
+            else:
+                raise HTTPException(
+                    status_code=400, 
+                    detail=f"A1セルから年度を抽出できません: {a1_value}"
+                )
+        
+        # データを抽出（12行目から開始）
+        data_rows = []
+        errors = []
+        
+        # min_row=12で12行目から読み取りを開始
+        # enumerate()はイテレータの要素番号なので、start=0にして、実際の行番号は手動で計算
+        for idx, row in enumerate(ws.iter_rows(min_row=12, values_only=True)):
+            row_idx = 12 + idx  # 実際のExcel行番号
+            # 等級が空の場合は終了
+            if not row[0]:
+                break
+            
+            try:
+                grade = str(row[0]).strip()
+                
+                # 各値を取得し、Noneや空白を処理
+                def clean_value(val, field_name=""):
+                    if val is None or val == '':
+                        return None
+                    
+                    # 数値型の場合はそのまま返す
+                    if isinstance(val, (int, float)):
+                        return val
+                    
+                    # 文字列の場合
+                    if isinstance(val, str):
+                        # 空白を除去
+                        val = val.strip()
+                        # 空、ハイフン、全角ダッシュなどをNoneに
+                        if val in ('', '-', '－', '―', 'ー', '−'):
+                            return None
+                        # 「円」「未満」「以上」などの文字を除去
+                        val = val.replace('円', '').replace('未満', '').replace('以上', '')
+                        # カンマを除去
+                        val = val.replace(',', '').replace('，', '')
+                        # 全角数字を半角に変換
+                        val = val.translate(str.maketrans('０１２３４５６７８９', '0123456789'))
+                        # 再度空チェック
+                        if val == '':
+                            return None
+                        return val
+                    
+                    return val
+                
+                # デバッグ用に元のデータを保存（最初の7列を確認）
+                raw_data = {
+                    'col0_grade': row[0] if len(row) > 0 else None,
+                    'col1': row[1] if len(row) > 1 else None,
+                    'col2': row[2] if len(row) > 2 else None,
+                    'col3': row[3] if len(row) > 3 else None,
+                    'col4': row[4] if len(row) > 4 else None,
+                    'col5': row[5] if len(row) > 5 else None,
+                    'col6': row[6] if len(row) > 6 else None,
+                    'col7': row[7] if len(row) > 7 else None,
+                }
+                
+                # 報酬月額範囲の処理
+                # 複数のパターンに対応:
+                # パターンA: 列2に範囲（"58,000円～63,000円"）
+                # パターンB: 列2=下限, 列3=「～」, 列4=上限
+                # パターンC: 列2=下限, 列3=上限
+                
+                monthly_amount = clean_value(row[1], 'monthly_amount')
+                
+                # 列3が「～」かチェック
+                col3_raw = str(row[3]) if len(row) > 3 and row[3] is not None else ''
+                col3_cleaned = col3_raw.strip()
+                
+                # 列2に範囲が含まれているかチェック
+                col2_raw = str(row[2]) if len(row) > 2 and row[2] is not None else ''
+                
+                if col3_cleaned in ('～', '〜', '-'):
+                    # パターンB: 列2=下限, 列3=「～」, 列4=上限
+                    salary_from = clean_value(row[2], 'salary_from')
+                    salary_to = clean_value(row[4] if len(row) > 4 else None, 'salary_to')
+                    # 保険料は列5以降
+                    health_no_care = clean_value(row[5] if len(row) > 5 else None, 'health_no_care')
+                    health_with_care = clean_value(row[6] if len(row) > 6 else None, 'health_with_care')
+                    pension = clean_value(row[7] if len(row) > 7 else None, 'pension')
+                    
+                elif '～' in col2_raw or '〜' in col2_raw:
+                    # パターンA: 列2に範囲が1セルに入っている
+                    range_text = col2_raw.replace('円', '').replace('未満', '').replace('以上', '')
+                    parts = range_text.replace('〜', '～').split('～')
+                    
+                    if len(parts) >= 2:
+                        salary_from = clean_value(parts[0].strip(), 'salary_from')
+                        salary_to = clean_value(parts[1].strip(), 'salary_to')
+                    else:
+                        salary_from = clean_value(row[2], 'salary_from')
+                        salary_to = None
+                    
+                    # 保険料は列3以降
+                    health_no_care = clean_value(row[3] if len(row) > 3 else None, 'health_no_care')
+                    health_with_care = clean_value(row[4] if len(row) > 4 else None, 'health_with_care')
+                    pension = clean_value(row[5] if len(row) > 5 else None, 'pension')
+                else:
+                    # パターンC: 列2=下限、列3=上限の通常パターン
+                    salary_from = clean_value(row[2], 'salary_from')
+                    salary_to = clean_value(row[3] if len(row) > 3 else None, 'salary_to')
+                    health_no_care = clean_value(row[4] if len(row) > 4 else None, 'health_no_care')
+                    health_with_care = clean_value(row[5] if len(row) > 5 else None, 'health_with_care')
+                    pension = clean_value(row[6] if len(row) > 6 else None, 'pension')
+                
+                # 必須フィールドのチェック（詳細なエラーメッセージ）
+                missing_fields = []
+                if monthly_amount is None:
+                    missing_fields.append(f"標準報酬月額(列2)={repr(raw_data['col1'])}")
+                if salary_from is None:
+                    missing_fields.append(f"報酬月額下限={repr(raw_data['col2'])}")
+                if health_no_care is None:
+                    missing_fields.append(f"健保(介護なし)={repr(raw_data.get('col4') or raw_data.get('col3'))}")
+                if health_with_care is None:
+                    missing_fields.append(f"健保(介護あり)={repr(raw_data.get('col5') or raw_data.get('col4'))}")
+                if pension is None:
+                    missing_fields.append(f"厚生年金={repr(raw_data.get('col6') or raw_data.get('col5'))}")
+                
+                if missing_fields:
+                    errors.append(f"行{row_idx}: 必須フィールドが空: {', '.join(missing_fields)}")
+                    continue
+                
+                # Decimal変換（より詳細なエラー処理）
+                try:
+                    monthly_amount = Decimal(str(monthly_amount))
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 標準報酬月額の変換エラー: {repr(raw_data['col1'])} -> {e}")
+                    continue
+                
+                try:
+                    salary_from = Decimal(str(salary_from))
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 報酬月額下限の変換エラー: {repr(raw_data['col2'])} -> {e}")
+                    continue
+                
+                try:
+                    salary_to = Decimal(str(salary_to)) if salary_to is not None else None
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 報酬月額上限の変換エラー: 範囲から抽出または{repr(raw_data.get('col3'))} -> {e}")
+                    continue
+                
+                try:
+                    health_no_care = Decimal(str(health_no_care))
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 健保(介護なし)の変換エラー: {repr(health_no_care)} (元データ列={raw_data}) -> {e}")
+                    continue
+                
+                try:
+                    health_with_care = Decimal(str(health_with_care))
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 健保(介護あり)の変換エラー: {repr(health_with_care)} (元データ列={raw_data}) -> {e}")
+                    continue
+                
+                try:
+                    pension = Decimal(str(pension))
+                except Exception as e:
+                    errors.append(f"行{row_idx}: 厚生年金の変換エラー: {repr(pension)} (元データ列={raw_data}) -> {e}")
+                    continue
+                
+                data_rows.append((
+                    rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
+                    health_no_care, health_with_care, pension
+                ))
+                
+            except Exception as e:
+                errors.append(f"行{row_idx}: 予期しないエラー: {type(e).__name__}: {str(e)}")
+                continue
+        
+        if not data_rows:
+            error_msg = "有効なデータが見つかりませんでした"
+            if errors:
+                error_msg += "\n\nエラー詳細:\n" + "\n".join(errors[:15])
+            raise HTTPException(status_code=400, detail=error_msg)
+        
+        # データベースに保存
+        with get_connection() as conn:
+            with conn.cursor() as cur:
+                # 既存データを削除
+                cur.execute(
+                    "DELETE FROM standard_remuneration WHERE rate_year = %s AND prefecture = %s",
+                    (rate_year, prefecture)
+                )
+                
+                # 新しいデータを挿入
+                insert_query = """
+                    INSERT INTO standard_remuneration 
+                    (rate_year, prefecture, grade, monthly_amount, salary_from, salary_to,
+                     health_insurance_no_care, health_insurance_with_care, pension_insurance)
+                    VALUES (%s, %s, %s, %s, %s, %s, %s, %s, %s)
+                """
+                
+                cur.executemany(insert_query, data_rows)
+                conn.commit()
+                imported_count = len(data_rows)
+        
+        return {
+            "message": "インポートが完了しました",
+            "year": rate_year,
+            "prefecture": prefecture,
+            "imported_count": imported_count,
+            "source": a1_value
+        }
+        
+    except ValueError as e:
+        raise HTTPException(status_code=400, detail="年度は数値で入力してください")
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=str(e))
+
+
+@router.delete("")
+async def delete_standard_remuneration(year: int, prefecture: str):
+    """指定された年度・都道府県の標準報酬月額表を削除"""
+    try:
+        with get_connection() as conn:
+            with conn.cursor() as cur:
+                cur.execute(
+                    "DELETE FROM standard_remuneration WHERE rate_year = %s AND prefecture = %s",
+                    (year, prefecture)
+                )
+                deleted_count = cur.rowcount
+                conn.commit()
+        
+        return {
+            "message": "削除しました",
+            "year": year,
+            "prefecture": prefecture,
+            "deleted_count": deleted_count
+        }
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=str(e))

backend/app/routers/file_upload.py

@@ -0,0 +1,173 @@
+"""
+ファイルアップロード管理
+"""
+from fastapi import APIRouter, UploadFile, File, HTTPException
+from pathlib import Path
+import shutil
+import uuid
+from datetime import datetime
+
+router = APIRouter(prefix="/files", tags=["File Upload"])
+
+# アップロード先のベースディレクトリ
+UPLOAD_BASE_DIR = Path("uploads")
+UPLOAD_BASE_DIR.mkdir(exist_ok=True)
+
+# 許可されるファイルタイプ
+ALLOWED_EXTENSIONS = {
+    'image': {'.jpg', '.jpeg', '.png', '.gif', '.bmp', '.webp'},
+    'document': {'.pdf', '.doc', '.docx', '.xls', '.xlsx', '.txt'},
+}
+
+def get_file_extension(filename: str) -> str:
+    """ファイル拡張子を取得"""
+    return Path(filename).suffix.lower()
+
+def is_allowed_file(filename: str, file_type: str = None) -> bool:
+    """許可されたファイルタイプか確認"""
+    ext = get_file_extension(filename)
+    if file_type == 'image':
+        return ext in ALLOWED_EXTENSIONS['image']
+    elif file_type == 'document':
+        return ext in ALLOWED_EXTENSIONS['document']
+    else:
+        # すべての許可された拡張子
+        all_extensions = set()
+        for exts in ALLOWED_EXTENSIONS.values():
+            all_extensions.update(exts)
+        return ext in all_extensions
+
+def generate_unique_filename(original_filename: str, prefix: str = "") -> str:
+    """一意のファイル名を生成"""
+    ext = get_file_extension(original_filename)
+    timestamp = datetime.now().strftime("%Y%m%d_%H%M%S")
+    unique_id = str(uuid.uuid4())[:8]
+    
+    if prefix:
+        return f"{prefix}_{timestamp}_{unique_id}{ext}"
+    return f"{timestamp}_{unique_id}{ext}"
+
+@router.post("/upload/employee/{employee_code}")
+async def upload_employee_file(
+    employee_code: str,
+    file: UploadFile = File(...),
+    file_type: str = "image"
+):
+    """
+    従業員関連ファイルをアップロード
+    
+    Args:
+        employee_code: 従業員コード
+        file: アップロードするファイル
+        file_type: ファイルタイプ (image, document)
+    
+    Returns:
+        アップロードされたファイルのパス
+    """
+    # ファイルタイプチェック
+    if not is_allowed_file(file.filename, file_type):
+        raise HTTPException(
+            status_code=400,
+            detail=f"許可されていないファイル形式です。{file_type}タイプの許可される拡張子: {ALLOWED_EXTENSIONS.get(file_type, 'なし')}"
+        )
+    
+    # 保存先ディレクトリ作成
+    employee_dir = UPLOAD_BASE_DIR / "employees" / employee_code
+    employee_dir.mkdir(parents=True, exist_ok=True)
+    
+    # 一意のファイル名生成
+    unique_filename = generate_unique_filename(file.filename, employee_code)
+    file_path = employee_dir / unique_filename
+    
+    # ファイル保存
+    try:
+        with file_path.open("wb") as buffer:
+            shutil.copyfileobj(file.file, buffer)
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=f"ファイル保存に失敗しました: {str(e)}")
+    
+    # 相対パスを返す（データベースに保存する値）
+    relative_path = f"/uploads/employees/{employee_code}/{unique_filename}"
+    
+    return {
+        "success": True,
+        "file_path": relative_path,
+        "filename": unique_filename,
+        "original_filename": file.filename,
+        "size": file_path.stat().st_size
+    }
+
+@router.post("/upload/general")
+async def upload_general_file(
+    file: UploadFile = File(...),
+    category: str = "general"
+):
+    """
+    一般ファイルをアップロード
+    
+    Args:
+        file: アップロードするファイル
+        category: カテゴリー (general, reports, temp など)
+    
+    Returns:
+        アップロードされたファイルのパス
+    """
+    # ファイルタイプチェック
+    if not is_allowed_file(file.filename):
+        raise HTTPException(
+            status_code=400,
+            detail=f"許可されていないファイル形式です"
+        )
+    
+    # 保存先ディレクトリ作成
+    category_dir = UPLOAD_BASE_DIR / category
+    category_dir.mkdir(parents=True, exist_ok=True)
+    
+    # 一意のファイル名生成
+    unique_filename = generate_unique_filename(file.filename)
+    file_path = category_dir / unique_filename
+    
+    # ファイル保存
+    try:
+        with file_path.open("wb") as buffer:
+            shutil.copyfileobj(file.file, buffer)
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=f"ファイル保存に失敗しました: {str(e)}")
+    
+    # 相対パスを返す
+    relative_path = f"/uploads/{category}/{unique_filename}"
+    
+    return {
+        "success": True,
+        "file_path": relative_path,
+        "filename": unique_filename,
+        "original_filename": file.filename,
+        "size": file_path.stat().st_size
+    }
+
+@router.delete("/delete")
+async def delete_file(file_path: str):
+    """
+    ファイルを削除
+    
+    Args:
+        file_path: 削除するファイルのパス (/uploads/... 形式)
+    """
+    # セキュリティ: パストラバーサル攻撃を防ぐ
+    if ".." in file_path or file_path.startswith("/"):
+        file_path = file_path.lstrip("/")
+    
+    full_path = Path(file_path)
+    
+    # uploadsディレクトリ内のファイルのみ削除可能
+    if not str(full_path).startswith("uploads"):
+        raise HTTPException(status_code=400, detail="無効なファイルパスです")
+    
+    if not full_path.exists():
+        raise HTTPException(status_code=404, detail="ファイルが見つかりません")
+    
+    try:
+        full_path.unlink()
+        return {"success": True, "message": "ファイルを削除しました"}
+    except Exception as e:
+        raise HTTPException(status_code=500, detail=f"ファイル削除に失敗しました: {str(e)}")

backend/check_insurance_rates.py

@@ -0,0 +1,25 @@
+import psycopg
+
+conn = psycopg.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+
+cur = conn.cursor()
+cur.execute("""
+    SELECT column_name, data_type 
+    FROM information_schema.columns 
+    WHERE table_name = 'insurance_rates' 
+    ORDER BY ordinal_position
+""")
+
+rows = cur.fetchall()
+print('insurance_ratesテーブルのカラム:')
+for r in rows:
+    print(f'  {r[0]}: {r[1]}')
+
+cur.close()
+conn.close()

backend/check_photo_data.py

@@ -0,0 +1,33 @@
+import psycopg
+
+conn = psycopg.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+
+cur = conn.cursor()
+cur.execute("""
+    SELECT employee_id, employee_code, name, 
+           photo_url IS NOT NULL as has_photo, 
+           CASE WHEN photo_url IS NOT NULL THEN LENGTH(photo_url) ELSE 0 END as photo_length,
+           CASE WHEN photo_url IS NOT NULL THEN SUBSTRING(photo_url, 1, 50) ELSE NULL END as photo_preview
+    FROM employees 
+    WHERE employee_code IN ('20190001', '20190002')
+    ORDER BY employee_code
+""")
+
+rows = cur.fetchall()
+print('従業員の写真データ状況:')
+print('-' * 80)
+for r in rows:
+    print(f'ID: {r[0]}, Code: {r[1]}, Name: {r[2]}')
+    print(f'  Has Photo: {r[3]}, Photo Length: {r[4]}')
+    if r[5]:
+        print(f'  Photo Preview: {r[5]}...')
+    print()
+
+cur.close()
+conn.close()

backend/check_std_table.py

@@ -0,0 +1,51 @@
+import sys
+sys.path.insert(0, r'c:\workspace\njts-accounting-core\backend')
+from app.core.database import get_connection
+
+try:
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            # テーブルの存在確認
+            cur.execute("""
+                SELECT EXISTS (
+                    SELECT FROM information_schema.tables 
+                    WHERE table_name = 'standard_remuneration'
+                )
+            """)
+            exists = cur.fetchone()["exists"]
+            print(f"テーブル存在: {exists}")
+            
+            if exists:
+                # データ件数確認
+                cur.execute("SELECT COUNT(*) as count FROM standard_remuneration")
+                count = cur.fetchone()["count"]
+                print(f"データ件数: {count}")
+                
+                # 年度リスト取得
+                cur.execute("SELECT DISTINCT rate_year FROM standard_remuneration ORDER BY rate_year DESC")
+                years = cur.fetchall()
+                print(f"年度リスト: {years}")
+            else:
+                print("テーブルが存在しません。作成します...")
+                cur.execute("""
+                    CREATE TABLE IF NOT EXISTS standard_remuneration (
+                        id SERIAL PRIMARY KEY,
+                        rate_year INTEGER NOT NULL,
+                        prefecture VARCHAR(50) NOT NULL,
+                        grade VARCHAR(20) NOT NULL,
+                        monthly_amount DECIMAL(12,2) NOT NULL,
+                        salary_from DECIMAL(12,2) NOT NULL,
+                        salary_to DECIMAL(12,2),
+                        health_insurance_no_care DECIMAL(12,2) NOT NULL,
+                        health_insurance_with_care DECIMAL(12,2) NOT NULL,
+                        pension_insurance DECIMAL(12,2) NOT NULL,
+                        UNIQUE(rate_year, prefecture, grade)
+                    )
+                """)
+                conn.commit()
+                print("テーブルを作成しました")
+                
+except Exception as e:
+    print(f"エラー: {e}")
+    import traceback
+    traceback.print_exc()

backend/create_std_remuneration_table.py

@@ -0,0 +1,53 @@
+import psycopg2
+import os
+from dotenv import load_dotenv
+
+load_dotenv()
+
+DB_CONFIG = {
+    "host": os.getenv("DB_HOST", "192.168.0.61"),
+    "port": os.getenv("DB_PORT", "55432"),
+    "database": os.getenv("DB_NAME", "njts_acct"),
+    "user": os.getenv("DB_USER", "njts_app"),
+    "password": os.getenv("DB_PASSWORD", "njts_app2025"),
+}
+
+def create_standard_remuneration_table():
+    """標準報酬月額表テーブルを作成"""
+    conn = psycopg2.connect(**DB_CONFIG)
+    cur = conn.cursor()
+    
+    # テーブル作成
+    sql = """
+    CREATE TABLE IF NOT EXISTS standard_remuneration (
+        id SERIAL PRIMARY KEY,
+        rate_year INTEGER NOT NULL,
+        prefecture VARCHAR(50) NOT NULL,
+        grade VARCHAR(20) NOT NULL,
+        monthly_amount DECIMAL(12, 2) NOT NULL,
+        salary_from DECIMAL(12, 2) NOT NULL,
+        salary_to DECIMAL(12, 2),
+        health_insurance_no_care DECIMAL(12, 2) NOT NULL,
+        health_insurance_with_care DECIMAL(12, 2) NOT NULL,
+        pension_insurance DECIMAL(12, 2) NOT NULL,
+        created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+        UNIQUE(rate_year, prefecture, grade)
+    );
+
+    -- インデックス作成
+    CREATE INDEX IF NOT EXISTS idx_standard_remuneration_year_pref 
+        ON standard_remuneration(rate_year, prefecture);
+    CREATE INDEX IF NOT EXISTS idx_standard_remuneration_salary 
+        ON standard_remuneration(rate_year, prefecture, salary_from, salary_to);
+    """
+    
+    cur.execute(sql)
+    conn.commit()
+    
+    print("✅ standard_remuneration テーブルを作成しました")
+    
+    cur.close()
+    conn.close()
+
+if __name__ == "__main__":
+    create_standard_remuneration_table()

backend/create_std_table.py

@@ -0,0 +1,58 @@
+import os
+import sys
+
+# 環境変数を設定
+os.environ["DB_HOST"] = "192.168.0.61"
+os.environ["DB_PORT"] = "55432"
+os.environ["DB_NAME"] = "njts_acct"
+os.environ["DB_USER"] = "njts_app"
+os.environ["DB_PASSWORD"] = "njts_app2025"
+
+sys.path.insert(0, r'c:\workspace\njts-accounting-core\backend')
+from app.core.database import get_connection
+
+try:
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            print("standard_remunerationテーブルを作成中...")
+            cur.execute("""
+                CREATE TABLE IF NOT EXISTS standard_remuneration (
+                    id SERIAL PRIMARY KEY,
+                    rate_year INTEGER NOT NULL,
+                    prefecture VARCHAR(50) NOT NULL,
+                    grade VARCHAR(20) NOT NULL,
+                    monthly_amount DECIMAL(12,2) NOT NULL,
+                    salary_from DECIMAL(12,2) NOT NULL,
+                    salary_to DECIMAL(12,2),
+                    health_insurance_no_care DECIMAL(12,2) NOT NULL,
+                    health_insurance_with_care DECIMAL(12,2) NOT NULL,
+                    pension_insurance DECIMAL(12,2) NOT NULL,
+                    UNIQUE(rate_year, prefecture, grade)
+                )
+            """)
+            
+            # インデックスを作成
+            cur.execute("""
+                CREATE INDEX IF NOT EXISTS idx_std_rem_year_pref 
+                ON standard_remuneration(rate_year, prefecture)
+            """)
+            
+            conn.commit()
+            print("✓ テーブルとインデックスを作成しました")
+            
+            # テーブルの確認
+            cur.execute("""
+                SELECT column_name, data_type 
+                FROM information_schema.columns 
+                WHERE table_name = 'standard_remuneration'
+                ORDER BY ordinal_position
+            """)
+            columns = cur.fetchall()
+            print("\n作成されたカラム:")
+            for col in columns:
+                print(f"  - {col['column_name']}: {col['data_type']}")
+                
+except Exception as e:
+    print(f"エラー: {e}")
+    import traceback
+    traceback.print_exc()

backend/debug_care_insurance.py

@@ -0,0 +1,128 @@
+"""
+介護保険計算のデバッグスクリプト
+"""
+from datetime import date
+from app.core.database import get_connection
+
+# 従業員20190001の情報を確認
+employee_code = "20190001"
+payment_date = date(2025, 12, 31)
+
+print("=" * 60)
+print(f"従業員コード: {employee_code}")
+print(f"支給日: {payment_date}")
+print("=" * 60)
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 従業員情報を取得
+        cur.execute(
+            """
+            SELECT employee_id, employee_code, name, birth_date 
+            FROM employees 
+            WHERE employee_code = %s
+            """,
+            (employee_code,)
+        )
+        employee = cur.fetchone()
+        
+        if not employee:
+            print("従業員が見つかりません")
+            exit(1)
+        
+        print(f"\n【従業員情報】")
+        print(f"  ID: {employee['employee_id']}")
+        print(f"  コード: {employee['employee_code']}")
+        print(f"  氏名: {employee['name']}")
+        print(f"  生年月日: {employee['birth_date']}")
+        
+        # 年齢を計算
+        if employee['birth_date']:
+            birth_date = employee['birth_date']
+            age = payment_date.year - birth_date.year
+            if (payment_date.month, payment_date.day) < (birth_date.month, birth_date.day):
+                age -= 1
+            print(f"  年齢（{payment_date}時点）: {age}歳")
+            print(f"  介護保険対象: {'はい (40-64歳)' if 40 <= age < 65 else 'いいえ'}")
+        else:
+            print(f"  生年月日が未設定です")
+            age = 0
+        
+        # 介護保険料率を確認（2025年）
+        print(f"\n【介護保険料率 - 2025年】")
+        cur.execute(
+            """
+            SELECT * FROM insurance_rates 
+            WHERE rate_type = '介護保険'
+            AND rate_year = 2025
+            ORDER BY rate_id
+            """
+        )
+        rates_2025 = cur.fetchall()
+        
+        if rates_2025:
+            for rate in rates_2025:
+                print(f"  ID: {rate['rate_id']}")
+                print(f"    計算対象: {rate['calculation_target']}")
+                print(f"    都道府県: {rate['prefecture']}")
+                print(f"    従業員負担率: {float(rate['employee_rate']) * 100:.3f}%")
+                print(f"    会社負担率: {float(rate['employer_rate']) * 100:.3f}%")
+                print(f"    年齢下限: {rate['care_insurance_age_threshold']}歳以上")
+                print(f"    備考: {rate['notes']}")
+                print()
+        else:
+            print("  ⚠️ 2025年の介護保険料率が見つかりません！")
+        
+        # 介護保険料率を確認（2026年）
+        print(f"【介護保険料率 - 2026年】")
+        cur.execute(
+            """
+            SELECT * FROM insurance_rates 
+            WHERE rate_type = '介護保険'
+            AND rate_year = 2026
+            ORDER BY rate_id
+            """
+        )
+        rates_2026 = cur.fetchall()
+        
+        if rates_2026:
+            for rate in rates_2026:
+                print(f"  ID: {rate['rate_id']}")
+                print(f"    計算対象: {rate['calculation_target']}")
+                print(f"    都道府県: {rate['prefecture']}")
+                print(f"    従業員負担率: {float(rate['employee_rate']) * 100:.3f}%")
+                print(f"    会社負担率: {float(rate['employer_rate']) * 100:.3f}%")
+                print(f"    年齢下限: {rate['care_insurance_age_threshold']}歳以上")
+                print()
+        else:
+            print("  2026年の介護保険料率が見つかりません")
+        
+        # 2025年12月の給与計算データを確認
+        print(f"\n【2025年12月の給与計算】")
+        cur.execute(
+            """
+            SELECT * FROM monthly_payroll 
+            WHERE employee_id = %s
+            AND payroll_year = 2025
+            AND payroll_month = 12
+            ORDER BY payroll_id DESC
+            LIMIT 1
+            """,
+            (employee['employee_id'],)
+        )
+        payroll = cur.fetchone()
+        
+        if payroll:
+            print(f"  Payroll ID: {payroll['payroll_id']}")
+            print(f"  基本給: ¥{float(payroll['base_salary']):,.0f}")
+            print(f"  健康保険: ¥{float(payroll['health_insurance']):,.0f}")
+            print(f"  介護保険: ¥{float(payroll['care_insurance']):,.0f}")
+            print(f"  厚生年金: ¥{float(payroll['pension_insurance']):,.0f}")
+            print(f"  雇用保険: ¥{float(payroll['employment_insurance']):,.0f}")
+            print(f"  計算日: {payroll['created_at']}")
+        else:
+            print("  給与計算データが見つかりません")
+
+print("\n" + "=" * 60)
+print("診断完了")
+print("=" * 60)

backend/fix_photo_columns.py

@@ -0,0 +1,42 @@
+import psycopg
+
+conn = psycopg.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+
+cur = conn.cursor()
+
+# ALTER TABLE実行
+cur.execute("""
+    ALTER TABLE employees 
+      ALTER COLUMN photo_url TYPE TEXT,
+      ALTER COLUMN my_number_card_image_url TYPE TEXT,
+      ALTER COLUMN residence_card_image_url TYPE TEXT,
+      ALTER COLUMN health_insurance_card_image_url TYPE TEXT,
+      ALTER COLUMN other_id_image_url TYPE TEXT
+""")
+conn.commit()
+
+print('写真カラムのデータ型をTEXTに変更しました')
+
+# 確認
+cur.execute("""
+    SELECT column_name, data_type, character_maximum_length 
+    FROM information_schema.columns 
+    WHERE table_name = 'employees' 
+      AND column_name LIKE '%_url'
+    ORDER BY column_name
+""")
+
+result = cur.fetchall()
+print('\nカラム情報:')
+for r in result:
+    length = r[2] if r[2] else '制限なし'
+    print(f'  {r[0]}: {r[1]} ({length})')
+
+cur.close()
+conn.close()

backend/sql/add_employee_photos.sql

@@ -0,0 +1,15 @@
+-- 従業員の写真・身分証明書画像フィールドを追加
+-- Add employee photo and ID document image fields
+
+ALTER TABLE employees 
+ADD COLUMN IF NOT EXISTS photo_url VARCHAR(500),
+ADD COLUMN IF NOT EXISTS my_number_card_image_url VARCHAR(500),
+ADD COLUMN IF NOT EXISTS residence_card_image_url VARCHAR(500),
+ADD COLUMN IF NOT EXISTS health_insurance_card_image_url VARCHAR(500),
+ADD COLUMN IF NOT EXISTS other_id_image_url VARCHAR(500);
+
+COMMENT ON COLUMN employees.photo_url IS '本人写真のURL';
+COMMENT ON COLUMN employees.my_number_card_image_url IS 'マイナンバーカード画像のURL';
+COMMENT ON COLUMN employees.residence_card_image_url IS '在留カード画像のURL';
+COMMENT ON COLUMN employees.health_insurance_card_image_url IS '健康保険証画像のURL';
+COMMENT ON COLUMN employees.other_id_image_url IS 'その他の身分証明書画像のURL';

backend/sql/add_my_number_field.sql

@@ -0,0 +1,12 @@
+-- マイナンバーカード番号フィールドを追加
+-- Add my_number field to employees table
+
+ALTER TABLE employees 
+ADD COLUMN IF NOT EXISTS my_number VARCHAR(12);
+
+COMMENT ON COLUMN employees.my_number IS 'マイナンバー（個人番号）12桁';
+
+-- マイナンバーは機密情報なので、ユニーク制約を追加
+CREATE UNIQUE INDEX IF NOT EXISTS idx_employees_my_number 
+ON employees(my_number) 
+WHERE my_number IS NOT NULL;

backend/sql/create_standard_remuneration.sql

@@ -0,0 +1,32 @@
+-- 標準報酬月額表テーブル
+CREATE TABLE IF NOT EXISTS standard_remuneration (
+    id SERIAL PRIMARY KEY,
+    rate_year INTEGER NOT NULL,
+    prefecture VARCHAR(50) NOT NULL,
+    grade VARCHAR(20) NOT NULL,
+    monthly_amount DECIMAL(12, 2) NOT NULL,
+    salary_from DECIMAL(12, 2) NOT NULL,
+    salary_to DECIMAL(12, 2),
+    health_insurance_no_care DECIMAL(12, 2) NOT NULL,
+    health_insurance_with_care DECIMAL(12, 2) NOT NULL,
+    pension_insurance DECIMAL(12, 2) NOT NULL,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE(rate_year, prefecture, grade)
+);
+
+-- インデックス作成
+CREATE INDEX IF NOT EXISTS idx_standard_remuneration_year_pref 
+    ON standard_remuneration(rate_year, prefecture);
+CREATE INDEX IF NOT EXISTS idx_standard_remuneration_salary 
+    ON standard_remuneration(rate_year, prefecture, salary_from, salary_to);
+
+COMMENT ON TABLE standard_remuneration IS '健康保険・厚生年金保険の標準報酬月額表';
+COMMENT ON COLUMN standard_remuneration.rate_year IS '適用年度';
+COMMENT ON COLUMN standard_remuneration.prefecture IS '都道府県名';
+COMMENT ON COLUMN standard_remuneration.grade IS '等級';
+COMMENT ON COLUMN standard_remuneration.monthly_amount IS '標準報酬月額';
+COMMENT ON COLUMN standard_remuneration.salary_from IS '報酬月額（下限）';
+COMMENT ON COLUMN standard_remuneration.salary_to IS '報酬月額（上限、最高等級の場合はNULL）';
+COMMENT ON COLUMN standard_remuneration.health_insurance_no_care IS '健康保険料（介護保険なし）';
+COMMENT ON COLUMN standard_remuneration.health_insurance_with_care IS '健康保険料（介護保険あり）';
+COMMENT ON COLUMN standard_remuneration.pension_insurance IS '厚生年金保険料';

backend/sql/fix_photo_column_size.sql

@@ -0,0 +1,15 @@
+-- 写真フィールドのデータ型をVARCHAR(500)からTEXTに変更
+-- Base64エンコードされた画像データは数万文字になるため
+
+ALTER TABLE employees 
+  ALTER COLUMN photo_url TYPE TEXT,
+  ALTER COLUMN my_number_card_image_url TYPE TEXT,
+  ALTER COLUMN residence_card_image_url TYPE TEXT,
+  ALTER COLUMN health_insurance_card_image_url TYPE TEXT,
+  ALTER COLUMN other_id_image_url TYPE TEXT;
+
+-- 確認
+SELECT column_name, data_type, character_maximum_length 
+FROM information_schema.columns 
+WHERE table_name = 'employees' 
+  AND column_name LIKE '%_url';

backend/sql/insert_2025_insurance_rates.sql

@@ -0,0 +1,34 @@
+-- 2025年度の保険料率を追加
+
+-- 健康保険（2025年度 東京都）
+INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
+(2025, '健康保険', '給与', '東京都', 0.04985, 0.04985, NULL, '健康保険料率 9.97% (労使折半) - 給与'),
+(2025, '健康保険', '賞与', '東京都', 0.04985, 0.04985, NULL, '健康保険料率 9.97% (労使折半) - 賞与')
+ON CONFLICT DO NOTHING;
+
+-- 介護保険（2025年度）
+INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
+(2025, '介護保険', '給与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 給与'),
+(2025, '介護保険', '賞与', '東京都', 0.0091, 0.0091, 40, '介護保険料率 1.82% (労使折半、40歳以上対象) - 賞与')
+ON CONFLICT DO NOTHING;
+
+-- 厚生年金（2025年度）
+INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
+(2025, '厚生年金', '給与', '東京都', 0.09150, 0.09150, NULL, '厚生年金保険料率 18.3% (労使折半) - 給与'),
+(2025, '厚生年金', '賞与', '東京都', 0.09150, 0.09150, NULL, '厚生年金保険料率 18.3% (労使折半) - 賞与')
+ON CONFLICT DO NOTHING;
+
+-- 雇用保険（2025年度）
+INSERT INTO insurance_rates (rate_year, rate_type, calculation_target, prefecture, employee_rate, employer_rate, care_insurance_age_threshold, notes) VALUES
+(2025, '雇用保険', '給与', '東京都', 0.006, 0.009, NULL, '雇用保険料率 従業員0.6% 会社0.9% - 給与'),
+(2025, '雇用保険', '賞与', '東京都', 0.006, 0.009, NULL, '雇用保険料率 従業員0.6% 会社0.9% - 賞与')
+ON CONFLICT DO NOTHING;
+
+-- 確認
+SELECT rate_year, rate_type, calculation_target, 
+       ROUND(employee_rate * 100, 3) as employee_pct,
+       ROUND(employer_rate * 100, 3) as employer_pct,
+       care_insurance_age_threshold
+FROM insurance_rates 
+WHERE rate_year = 2025
+ORDER BY rate_type, calculation_target;

backend/test_care_insurance.py

@@ -0,0 +1,94 @@
+"""介護保険デバッグスクリプト"""
+import psycopg
+from datetime import date
+from decimal import Decimal
+
+# 接続
+conn = psycopg.connect('host=192.168.0.61 port=55432 dbname=njts_acct user=njts_app password=njts_app2025')
+cur = conn.cursor()
+
+# 従業員情報取得
+cur.execute("SELECT employee_id, employee_code, name, birth_date FROM employees WHERE employee_code = '20190001'")
+emp = cur.fetchone()
+print(f'従業員: ID={emp[0]}, コード={emp[1]}, 名前={emp[2]}, 生年月日={emp[3]}')
+
+# 年齢計算
+birth_date = emp[3]
+payment_date = date(2025, 12, 25)
+age = payment_date.year - birth_date.year
+if (payment_date.month, payment_date.day) < (birth_date.month, birth_date.day):
+    age -= 1
+print(f'\n支給日: {payment_date}')
+print(f'年齢: {age}歳')
+print(f'介護保険対象: {40 <= age < 65}')
+
+# 2025年介護保険料率取得
+print('\n=== 介護保険料率検索 ===')
+cur.execute("""
+    SELECT rate_id, rate_year, rate_type, calculation_target, employee_rate, employer_rate, prefecture 
+    FROM insurance_rates 
+    WHERE rate_type = '介護保険'
+    AND rate_year = 2025
+    AND calculation_target = '給与'
+    ORDER BY rate_id DESC
+    LIMIT 1
+""")
+rate = cur.fetchone()
+if rate:
+    print(f'料率ID: {rate[0]}')
+    print(f'年度: {rate[1]}')
+    print(f'種類: {rate[2]}')
+    print(f'計算対象: {rate[3]}')
+    print(f'従業員負担率: {rate[4]} ({float(rate[4])*100:.3f}%)')
+    print(f'会社負担率: {rate[5]} ({float(rate[5])*100:.3f}%)')
+    print(f'都道府県: {rate[6]}')
+else:
+    print('料率が見つかりません!')
+
+# 給与設定取得
+print('\n=== 給与設定 ===')
+cur.execute("""
+    SELECT base_salary FROM salary_settings 
+    WHERE employee_id = %s 
+    AND valid_from <= %s
+    AND (valid_to IS NULL OR valid_to >= %s)
+    ORDER BY valid_from DESC
+    LIMIT 1
+""", (emp[0], payment_date, payment_date))
+salary = cur.fetchone()
+if salary:
+    print(f'基本給: ¥{salary[0]:,}')
+else:
+    print('給与設定が見つかりません!')
+
+# 計算
+if rate and salary:
+    print('\n=== 介護保険計算 ===')
+    base = Decimal(str(salary[0]))
+    rate_val = Decimal(str(rate[4]))  # employee_rate
+    care_ins = (base * rate_val).quantize(Decimal('1'))
+    print(f'計算式: ¥{base:,} × {rate_val} = ¥{care_ins:,}')
+
+# 実際の給与データ確認
+print('\n=== 実際の給与データ ===')
+cur.execute("""
+    SELECT payroll_id, payment_date, base_salary, health_insurance, care_insurance, status
+    FROM monthly_payroll 
+    WHERE employee_id = %s 
+    AND EXTRACT(YEAR FROM payment_date) = 2025
+    AND EXTRACT(MONTH FROM payment_date) = 12
+    ORDER BY payroll_id DESC
+    LIMIT 1
+""", (emp[0],))
+payroll = cur.fetchone()
+if payroll:
+    print(f'給与ID: {payroll[0]}')
+    print(f'支給日: {payroll[1]}')
+    print(f'基本給: ¥{payroll[2]:,}')
+    print(f'健康保険: ¥{payroll[3]:,}')
+    print(f'介護保険: ¥{payroll[4]:,}')
+    print(f'ステータス: {payroll[5]}')
+else:
+    print('2025年12月の給与データが見つかりません!')
+
+conn.close()