修正

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))