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]:
+    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"""
+        """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 rate_year = %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
+                    AND calculation_target = %s
-                    ORDER BY valid_from DESC
+                    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 rate_year = %s
-                    AND (valid_to IS NULL OR valid_to >= %s)
+                    AND calculation_target = %s
-                    ORDER BY valid_from DESC
+                    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
+                    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)
+                    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])
+@router.get("/income-tax/years")
-def get_income_tax_table(target_date: date = None, dependents_count: int = None):
+def get_income_tax_years():
-    """所得税率表を取得"""
+    """所得税率表の年度一覧を取得"""
-    if target_date is None:
-        target_date = date.today()
-    
     with get_connection() as conn:
         with conn.cursor() as cur:
-            if dependents_count is not None:
+            cur.execute(
-                cur.execute(
+                """
-                    """
+                SELECT DISTINCT tax_year 
-                    SELECT * FROM income_tax_table 
+                FROM income_tax_table 
-                    WHERE valid_from <= %s
+                WHERE tax_year IS NOT NULL
-                    AND (valid_to IS NULL OR valid_to >= %s)
+                ORDER BY tax_year DESC
-                    AND dependents_count = %s
+                """
-                    ORDER BY monthly_income_from
+            )
-                    """,
+            years = [row['tax_year'] for row in cur.fetchall()]
-                    (target_date, target_date, dependents_count)
+            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(
+                # target_dateで検索
-                    """
+                if target_date is None:
-                    SELECT * FROM income_tax_table 
+                    target_date = date.today()
-                    WHERE valid_from <= %s
+                
-                    AND (valid_to IS NULL OR valid_to >= %s)
+                if dependents_count is not None:
-                    ORDER BY dependents_count, monthly_income_from
+                    cur.execute(
-                    """,
+                        """
-                    (target_date, target_date)
+                        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()

frontend/index.html

@@ -10,9 +10,9 @@
 
     <label>
       期間：
-      <input type="date" id="from" />
+      <input type="date" id="from" min="1900-01-01" max="2099-12-31" />
       〜
-      <input type="date" id="to" />
+      <input type="date" id="to" min="1900-01-01" max="2099-12-31" />
     </label>
     <button onclick="loadTrialBalance()">表示</button>
 

frontend/journal-edit.html

@@ -44,7 +44,7 @@
     <h2>修正仕訳入力</h2>
 
     <label>仕訳日</label>
-    <input type="date" id="entryDate" min="1900-01-01" max="9999-12-31" />
+    <input type="date" id="entryDate" min="1900-01-01" max="2099-12-31" />
 
     <label>摘要</label>
     <input type="text" id="description" style="width: 60%" />

frontend/journal-entry.html

@@ -122,7 +122,7 @@
         type="date"
         id="entryDate"
         min="1900-01-01"
-        max="2999-12-31"
+        max="2099-12-31"
         onchange="onEntryDateChanged()"
       />
     </div>
@@ -264,10 +264,10 @@
         type="date"
         id="searchFromDate"
         min="1900-01-01"
-        max="2999-12-31"
+        max="2099-12-31"
       />
       ～
-      <input type="date" id="searchToDate" min="1900-01-01" max="2999-12-31" />
+      <input type="date" id="searchToDate" min="1900-01-01" max="2099-12-31" />
 
       <label style="margin-left: 16px">摘要</label>
       <input type="text" id="searchKeyword" style="min-width: 600px" />

frontend/journal-list.html

@@ -27,8 +27,8 @@
     <h2>仕訳一覧</h2>
 
     <label>期間</label>
-    <input type="date" id="fromDate" min="1900-01-01" max="2999-12-31" /> ～
+    <input type="date" id="fromDate" min="1900-01-01" max="2099-12-31" /> ～
-    <input type="date" id="toDate" min="1900-01-01" max="2999-12-31" />
+    <input type="date" id="toDate" min="1900-01-01" max="2099-12-31" />
 
     <label>摘要</label>
     <input type="text" id="keyword" />

frontend/journal.html

@@ -10,7 +10,7 @@
 
     <label>
       日付：
-      <input type="date" id="journal-date" />
+      <input type="date" id="journal-date" min="1900-01-01" max="2099-12-31" />
     </label>
 
     <br /><br />

frontend/pages/cash.html

@@ -78,9 +78,9 @@
       <select id="accountSelect"></select>
 
       <label>期間：</label>
-      <input type="date" id="fromDate" />
+      <input type="date" id="fromDate" min="1900-01-01" max="2099-12-31" />
       〜
-      <input type="date" id="toDate" />
+      <input type="date" id="toDate" min="1900-01-01" max="2099-12-31" />
 
       <button onclick="reloadTransactions()">表示</button>
     </div>

frontend/payroll-calculation.html

@@ -108,10 +108,22 @@
         font-size: 1.2em;
         color: #007bff;
       }
+      .back-link {
+        display: inline-block;
+        margin-bottom: 20px;
+        color: #007bff;
+        text-decoration: none;
+        font-size: 14px;
+      }
+      .back-link:hover {
+        text-decoration: underline;
+      }
     </style>
   </head>
   <body>
     <div class="container">
+      <a href="payroll.html" class="back-link">← 給与管理メニューに戻る</a>
+
       <h1>給与管理 - 月次給与計算</h1>
 
       <div class="filters">
@@ -188,7 +200,13 @@
             </div>
             <div class="form-group">
               <label>支給日 *</label>
-              <input type="date" name="payment_date" required />
+              <input
+                type="date"
+                name="payment_date"
+                required
+                min="1900-01-01"
+                max="2099-12-31"
+              />
             </div>
           </div>
 
@@ -292,7 +310,7 @@
     </div>
 
     <script>
-      const API_BASE = "http://localhost:8000";
+      const API_BASE = "http://localhost:18080";
 
       async function loadEmployees() {
         const response = await fetch(
@@ -436,19 +454,59 @@
           );
           const payroll = await response.json();
 
+          // 従業員情報と扶養家族情報を取得
+          const empResponse = await fetch(
+            `${API_BASE}/payroll/employees/${payroll.employee_id}`
+          );
+          const employee = await empResponse.json();
+
+          // 源泉税控除対象人数を計算（19歳以上のみ）
+          const dependentCount = employee.dependents
+            ? employee.dependents.filter((d) => {
+                // 有効期間チェック
+                if (d.valid_to && new Date(d.valid_to) < new Date())
+                  return false;
+
+                // 生年月日から年齢を計算（その年の12月31日時点）
+                if (!d.birth_date) return false;
+                const birthDate = new Date(d.birth_date);
+                const targetYear = payroll.payroll_year;
+                const yearEnd = new Date(targetYear, 11, 31); // 12月31日
+                let age = yearEnd.getFullYear() - birthDate.getFullYear();
+                const monthDiff = yearEnd.getMonth() - birthDate.getMonth();
+                if (
+                  monthDiff < 0 ||
+                  (monthDiff === 0 && yearEnd.getDate() < birthDate.getDate())
+                ) {
+                  age--;
+                }
+
+                // 19歳以上のみ源泉税控除対象（16-18歳は住民税のみ）
+                return age >= 19;
+              }).length
+            : 0;
+
           const html = `
                     <h2>${payroll.payroll_year}年${
             payroll.payroll_month
           }月 給与明細</h2>
-                    <p>従業員ID: ${payroll.employee_id} | 支給日: ${
+                    <p><strong>従業員:</strong> ${employee.employee_code} - ${
+            employee.name
+          } | <strong>支給日:</strong> ${
             payroll.payment_date
-          }</p>
+          } | <strong>甲欄扶養親族人数（源泉税控除対象）:</strong> ${dependentCount}人</p>
                     <p>ステータス: <span class="status-badge status-${
                       payroll.status
                     }">${getStatusLabel(payroll.status)}</span></p>
 
                     <div class="detail-section">
-                        <h3>勤怠情報</h3>
+                        <h3>勤怠情報 ${
+                          payroll.status === "calculated"
+                            ? '<button class="btn btn-primary" onclick="editPayroll(' +
+                              payroll.payroll_id +
+                              ')" style="padding: 5px 10px; font-size: 12px; float: right;">編集</button>'
+                            : ""
+                        }</h3>
                         <div class="detail-row"><span>出勤日数:</span><span>${
                           payroll.working_days
                         }日</span></div>
@@ -493,15 +551,27 @@
                         <div class="detail-row"><span>健康保険:</span><span>¥${Number(
                           payroll.health_insurance
                         ).toLocaleString()}</span></div>
+                        <div class="detail-row"><span>介護保険:</span><span>¥${Number(
+                          payroll.care_insurance || 0
+                        ).toLocaleString()}</span></div>
                         <div class="detail-row"><span>厚生年金:</span><span>¥${Number(
                           payroll.pension_insurance
                         ).toLocaleString()}</span></div>
                         <div class="detail-row"><span>雇用保険:</span><span>¥${Number(
                           payroll.employment_insurance
                         ).toLocaleString()}</span></div>
-                        <div class="detail-row"><span>所得税:</span><span>¥${Number(
+                        <div class="detail-row">
-                          payroll.income_tax
+                          <span>所得税 <small style="color:#666;">(甲欄${dependentCount}人)</small>:</span>
-                        ).toLocaleString()}</span></div>
+                          <span>¥${Number(
+                            payroll.income_tax
+                          ).toLocaleString()}</span>
+                        </div>
+                        <div style="padding: 5px 10px; background: #f0f8ff; border-radius: 3px; margin: 5px 0; font-size: 12px; color: #666;">
+                          <small>
+                            ※課税対象額から源泉徴収税額表（甲欄）を参照して計算<br>
+                            　扶養親族${dependentCount}人（19歳以上のみ対象）
+                          </small>
+                        </div>
                         <div class="detail-row"><span>住民税:</span><span>¥${Number(
                           payroll.resident_tax
                         ).toLocaleString()}</span></div>
@@ -544,6 +614,119 @@
         }
       }
 
+      async function editPayroll(payrollId) {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/calculation/${payrollId}`
+          );
+          const payroll = await response.json();
+
+          // 編集フォームを表示
+          const html = `
+            <div style="position: fixed; top: 50px; left: 50%; transform: translateX(-50%); width: 800px; max-height: 90vh; overflow-y: auto; background: white; padding: 30px; border: 2px solid #007bff; border-radius: 10px; box-shadow: 0 4px 8px rgba(0,0,0,0.2); z-index: 1000;">
+              <h2>給与データ編集</h2>
+              <form id="editPayrollForm" onsubmit="savePayrollEdit(event, ${payrollId})">
+                <div class="detail-section">
+                  <h3>勤怠情報</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>出勤日数</label>
+                      <input type="number" name="working_days" step="0.5" value="${payroll.working_days}" />
+                    </div>
+                    <div class="form-group">
+                      <label>勤務時間</label>
+                      <input type="number" name="working_hours" step="0.5" value="${payroll.working_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>残業時間</label>
+                      <input type="number" name="overtime_hours" step="0.5" value="${payroll.overtime_hours}" />
+                    </div>
+                  </div>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>休日出勤時間</label>
+                      <input type="number" name="holiday_hours" step="0.5" value="${payroll.holiday_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>遅刻時間</label>
+                      <input type="number" name="late_hours" step="0.5" value="${payroll.late_hours}" />
+                    </div>
+                    <div class="form-group">
+                      <label>欠勤日数</label>
+                      <input type="number" name="absent_days" step="0.5" value="${payroll.absent_days}" />
+                    </div>
+                  </div>
+                </div>
+                
+                <div class="detail-section">
+                  <h3>その他</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>その他手当</label>
+                      <input type="number" name="other_allowance" step="0.01" value="${payroll.other_allowance}" />
+                    </div>
+                    <div class="form-group">
+                      <label>住民税</label>
+                      <input type="number" name="resident_tax" step="0.01" value="${payroll.resident_tax}" />
+                    </div>
+                    <div class="form-group">
+                      <label>その他控除</label>
+                      <input type="number" name="other_deduction" step="0.01" value="${payroll.other_deduction}" />
+                    </div>
+                  </div>
+                </div>
+
+                <button type="submit" class="btn btn-primary">保存して再計算</button>
+                <button type="button" class="btn btn-secondary" onclick="this.closest('div').remove()">キャンセル</button>
+              </form>
+            </div>
+          `;
+
+          const editDiv = document.createElement("div");
+          editDiv.innerHTML = html;
+          document.body.appendChild(editDiv);
+        } catch (error) {
+          alert("給与データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function savePayrollEdit(event, payrollId) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        const data = {};
+
+        formData.forEach((value, key) => {
+          data[key] = isNaN(value) || value === "" ? value : Number(value);
+        });
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/calculation/${payrollId}`,
+            {
+              method: "PUT",
+              headers: { "Content-Type": "application/json" },
+              body: JSON.stringify(data),
+            }
+          );
+
+          if (response.ok) {
+            alert("給与データを更新しました");
+            form.closest("div").remove();
+
+            // 再計算
+            await recalculatePayroll(payrollId);
+          } else {
+            const error = await response.json();
+            alert("更新に失敗しました: " + error.detail);
+          }
+        } catch (error) {
+          alert("更新に失敗しました");
+          console.error(error);
+        }
+      }
+
       async function approvePayroll(payrollId) {
         if (!confirm("この給与を承認しますか?")) return;
 

frontend/payroll-salary-settings.html

@@ -56,311 +56,374 @@
       table th {
         background: #f0f0f0;
       }
+      .back-link {
+        display: inline-block;
+        margin-bottom: 20px;
+        color: #007bff;
+        text-decoration: none;
+        font-size: 14px;
+      }
+      .back-link:hover {
+        text-decoration: underline;
+      }
     </style>
   </head>
   <body>
     <div class="container">
+      <a href="payroll.html" class="back-link">← 給与管理メニューに戻る</a>
+
       <h1>給与管理 - 給与設定</h1>
 
-      <div class="employee-select">
+      <button class="btn btn-primary" onclick="showAddForm()">
-        <label><strong>従業員を選択:</strong></label>
+        新規設定追加
-        <select id="employeeSelect" onchange="loadSalarySettings()">
+      </button>
-          <option value="">従業員を選択してください</option>
-        </select>
-      </div>
 
-      <div id="settingsContent" style="display: none">
+      <div id="settingsList" style="margin-top: 20px"></div>
-        <h2>給与設定履歴</h2>
-        <button class="btn btn-primary" onclick="showAddForm()">
-          新規設定追加
-        </button>
-        <div id="settingsList"></div>
 
-        <div
+      <div
-          id="addForm"
+        id="addForm"
-          style="
+        style="
-            display: none;
+          display: none;
-            margin-top: 20px;
+          margin-top: 20px;
-            padding: 20px;
+          padding: 20px;
-            border: 2px solid #007bff;
+          border: 2px solid #007bff;
-            border-radius: 5px;
+          border-radius: 5px;
-          "
+        "
-        >
+      >
-          <h3>給与設定の追加</h3>
+        <h3 id="formTitle">給与設定の追加</h3>
-          <form onsubmit="saveSalarySetting(event)">
+        <form onsubmit="saveSalarySetting(event)">
-            <div class="form-group">
+          <input type="hidden" name="setting_id" id="setting_id" />
-              <label>基本給 (円) *</label>
-              <input type="number" name="base_salary" step="0.01" required />
-            </div>
-            <div class="form-group">
-              <label>時給 (円)</label>
-              <input type="number" name="hourly_rate" step="0.01" />
-              <small>時給制の場合に入力してください</small>
-            </div>
-            <div class="form-group">
-              <label>雇用形態 *</label>
-              <select name="employment_type" required>
-                <option value="">選択してください</option>
-                <option value="正社員">正社員</option>
-                <option value="契約社員">契約社員</option>
-                <option value="パート">パート</option>
-                <option value="アルバイト">アルバイト</option>
-              </select>
-            </div>
-            <div class="form-group">
-              <label>支給形態 *</label>
-              <select name="payment_type" required>
-                <option value="">選択してください</option>
-                <option value="月給">月給</option>
-                <option value="時給">時給</option>
-                <option value="日給">日給</option>
-              </select>
-            </div>
-            <div class="form-group">
-              <label>通勤手当 (円)</label>
-              <input
-                type="number"
-                name="commute_allowance"
-                step="0.01"
-                value="0"
-              />
-            </div>
-            <div class="form-group">
-              <label>その他手当 (円)</label>
-              <input
-                type="number"
-                name="other_allowance"
-                step="0.01"
-                value="0"
-              />
-            </div>
-            <div class="form-group">
-              <label>適用開始日 *</label>
-              <input type="date" name="valid_from" required />
-            </div>
-            <div class="form-group">
-              <label>適用終了日</label>
-              <input type="date" name="valid_to" />
-              <small>通常は空欄のままにしてください</small>
-            </div>
-            <button type="submit" class="btn btn-primary">保存</button>
-            <button
-              type="button"
-              class="btn btn-secondary"
-              onclick="hideAddForm()"
-            >
-              キャンセル
-            </button>
-          </form>
-        </div>
 
-        <div
+          <div class="form-group">
-          id="currentSetting"
+            <label>従業員 *</label>
-          style="
+            <select name="employee_id" id="employee_id" required>
-            margin-top: 30px;
+              <option value="">選択してください</option>
-            padding: 20px;
+            </select>
-            background: #e7f3ff;
+          </div>
-            border-radius: 5px;
+          <div class="form-group">
-          "
+            <label>基本給 (円) *</label>
-        >
+            <input
-          <h3>現在の給与設定</h3>
+              type="number"
-          <div id="currentSettingContent"></div>
+              name="base_salary"
-        </div>
+              id="base_salary"
+              step="0.01"
+              required
+            />
+          </div>
+          <div class="form-group">
+            <label>時給 (円)</label>
+            <input
+              type="number"
+              name="hourly_rate"
+              id="hourly_rate"
+              step="0.01"
+            />
+            <small>時給制の場合に入力してください</small>
+          </div>
+          <div class="form-group">
+            <label>雇用形態 *</label>
+            <select name="employment_type" id="employment_type" required>
+              <option value="">選択してください</option>
+              <option value="正社員">正社員</option>
+              <option value="契約社員">契約社員</option>
+              <option value="パート">パート</option>
+              <option value="アルバイト">アルバイト</option>
+            </select>
+          </div>
+          <div class="form-group">
+            <label>支給形態 *</label>
+            <select name="payment_type" id="payment_type" required>
+              <option value="">選択してください</option>
+              <option value="月給">月給</option>
+              <option value="時給">時給</option>
+              <option value="日給">日給</option>
+            </select>
+          </div>
+          <div class="form-group">
+            <label>通勤手当 (円)</label>
+            <input
+              type="number"
+              name="commute_allowance"
+              id="commute_allowance"
+              step="0.01"
+              value="0"
+            />
+          </div>
+          <div class="form-group">
+            <label>その他手当 (円)</label>
+            <input
+              type="number"
+              name="other_allowance"
+              id="other_allowance"
+              step="0.01"
+              value="0"
+            />
+          </div>
+          <div class="form-group">
+            <label>適用開始日 *</label>
+            <input
+              type="date"
+              name="valid_from"
+              id="valid_from"
+              required
+              min="1900-01-01"
+              max="2099-12-31"
+            />
+          </div>
+          <div class="form-group">
+            <label>適用終了日</label>
+            <input
+              type="date"
+              name="valid_to"
+              id="valid_to"
+              min="1900-01-01"
+              max="2099-12-31"
+            />
+            <small>通常は空欄のままにしてください</small>
+          </div>
+          <button type="submit" class="btn btn-primary">保存</button>
+          <button
+            type="button"
+            class="btn btn-secondary"
+            onclick="hideAddForm()"
+          >
+            キャンセル
+          </button>
+        </form>
       </div>
     </div>
 
     <script>
-      const API_BASE = "http://localhost:8000";
+      const API_BASE = "http://localhost:18080";
-      let currentEmployeeId = null;
+      let employees = [];
 
       async function loadEmployees() {
         try {
           const response = await fetch(
             `${API_BASE}/payroll/employees/?is_active=true`
           );
-          const employees = await response.json();
+          employees = await response.json();
 
-          const select = document.getElementById("employeeSelect");
+          const select = document.getElementById("employee_id");
           select.innerHTML =
-            '<option value="">従業員を選択してください</option>' +
+            '<option value="">選択してください</option>' +
             employees
               .map(
                 (emp) =>
                   `<option value="${emp.employee_id}">${emp.employee_code} - ${emp.name}</option>`
               )
               .join("");
+
+          loadAllSalarySettings();
         } catch (error) {
           alert("従業員一覧の取得に失敗しました");
           console.error(error);
         }
       }
 
-      async function loadSalarySettings() {
+      async function loadAllSalarySettings() {
-        const employeeId = document.getElementById("employeeSelect").value;
-        if (!employeeId) {
-          document.getElementById("settingsContent").style.display = "none";
-          return;
-        }
-
-        currentEmployeeId = employeeId;
-        document.getElementById("settingsContent").style.display = "block";
-
         try {
-          // 給与設定履歴を取得
+          // すべての従業員の給与設定を取得
-          const response = await fetch(
+          const allSettings = [];
-            `${API_BASE}/payroll/settings/salary/${employeeId}`
+          for (const emp of employees) {
-          );
+            try {
-          const settings = await response.json();
+              const response = await fetch(
+                `${API_BASE}/payroll/settings/salary/${emp.employee_id}/current`
+              );
+              if (response.ok) {
+                const setting = await response.json();
+                allSettings.push({
+                  ...setting,
+                  employee_code: emp.employee_code,
+                  employee_name: emp.name,
+                  employee_id: emp.employee_id,
+                });
+              }
+            } catch (error) {
+              console.error(
+                `従業員 ${emp.employee_id} の給与設定取得失敗`,
+                error
+              );
+            }
+          }
 
-          const html = `
+          displayAllSettings(allSettings);
-                    <table>
-                        <thead>
-                            <tr>
-                                <th>適用期間</th>
-                                <th>基本給</th>
-                                <th>時給</th>
-                                <th>雇用形態</th>
-                                <th>支給形態</th>
-                                <th>通勤手当</th>
-                                <th>その他手当</th>
-                            </tr>
-                        </thead>
-                        <tbody>
-                            ${settings
-                              .map(
-                                (s) => `
-                                <tr>
-                                    <td>${s.valid_from} ～ ${
-                                  s.valid_to || "現在"
-                                }</td>
-                                    <td>¥${Number(
-                                      s.base_salary
-                                    ).toLocaleString()}</td>
-                                    <td>${
-                                      s.hourly_rate
-                                        ? "¥" +
-                                          Number(s.hourly_rate).toLocaleString()
-                                        : "-"
-                                    }</td>
-                                    <td>${s.employment_type}</td>
-                                    <td>${s.payment_type}</td>
-                                    <td>¥${Number(
-                                      s.commute_allowance
-                                    ).toLocaleString()}</td>
-                                    <td>¥${Number(
-                                      s.other_allowance
-                                    ).toLocaleString()}</td>
-                                </tr>
-                            `
-                              )
-                              .join("")}
-                        </tbody>
-                    </table>
-                `;
-
-          document.getElementById("settingsList").innerHTML = html;
-
-          // 現在の設定を取得
-          loadCurrentSetting(employeeId);
         } catch (error) {
           alert("給与設定の取得に失敗しました");
           console.error(error);
         }
       }
 
-      async function loadCurrentSetting(employeeId) {
+      function displayAllSettings(settings) {
+        const html = `
+          <table>
+            <thead>
+              <tr>
+                <th>従業員コード</th>
+                <th>氏名</th>
+                <th>基本給</th>
+                <th>時給</th>
+                <th>雇用形態</th>
+                <th>支給形態</th>
+                <th>通勤手当</th>
+                <th>その他手当</th>
+                <th>適用期間</th>
+                <th>操作</th>
+              </tr>
+            </thead>
+            <tbody>
+              ${
+                settings.length > 0
+                  ? settings
+                      .map(
+                        (s) => `
+                  <tr>
+                    <td>${s.employee_code}</td>
+                    <td>${s.employee_name}</td>
+                    <td>¥${Number(s.base_salary).toLocaleString()}</td>
+                    <td>${
+                      s.hourly_rate
+                        ? "¥" + Number(s.hourly_rate).toLocaleString()
+                        : "-"
+                    }</td>
+                    <td>${s.employment_type}</td>
+                    <td>${s.payment_type}</td>
+                    <td>¥${Number(s.commute_allowance).toLocaleString()}</td>
+                    <td>¥${Number(s.other_allowance).toLocaleString()}</td>
+                    <td>${s.valid_from} ～ ${s.valid_to || "現在"}</td>
+                    <td>
+                      <button class="btn btn-primary" onclick="editSetting(${
+                        s.setting_id
+                      })" style="padding: 5px 10px; font-size: 12px;">編集</button>
+                    </td>
+                  </tr>
+              `
+                      )
+                      .join("")
+                  : '<tr><td colspan="10" style="text-align:center;">給与設定が登録されていません</td></tr>'
+              }
+            </tbody>
+          </table>
+        `;
+
+        document.getElementById("settingsList").innerHTML = html;
+      }
+
+      async function editSetting(settingId) {
         try {
-          const response = await fetch(
+          // 設定IDから詳細を取得する必要がありますが、現在のAPIでは難しいので
-            `${API_BASE}/payroll/settings/salary/${employeeId}/current`
+          // 全従業員の設定を取得して該当するものを探す
-          );
+          for (const emp of employees) {
-          if (response.ok) {
+            const response = await fetch(
-            const setting = await response.json();
+              `${API_BASE}/payroll/settings/salary/${emp.employee_id}`
+            );
+            const settings = await response.json();
+            const setting = settings.find((s) => s.setting_id === settingId);
 
-            const html = `
+            if (setting) {
-                        <div style="display:grid; grid-template-columns: repeat(2, 1fr); gap:15px;">
+              // フォームに値を設定
-                            <div><strong>基本給:</strong> ¥${Number(
+              document.getElementById("formTitle").textContent =
-                              setting.base_salary
+                "給与設定の編集";
-                            ).toLocaleString()}</div>
+              document.getElementById("setting_id").value = setting.setting_id;
-                            <div><strong>時給:</strong> ${
+              document.getElementById("employee_id").value = emp.employee_id;
-                              setting.hourly_rate
+              document.getElementById("employee_id").disabled = true; // 従業員は変更不可
-                                ? "¥" +
+              document.getElementById("base_salary").value =
-                                  Number(setting.hourly_rate).toLocaleString()
+                setting.base_salary;
-                                : "-"
+              document.getElementById("hourly_rate").value =
-                            }</div>
+                setting.hourly_rate || "";
-                            <div><strong>雇用形態:</strong> ${
+              document.getElementById("employment_type").value =
-                              setting.employment_type
+                setting.employment_type;
-                            }</div>
+              document.getElementById("payment_type").value =
-                            <div><strong>支給形態:</strong> ${
+                setting.payment_type;
-                              setting.payment_type
+              document.getElementById("commute_allowance").value =
-                            }</div>
+                setting.commute_allowance;
-                            <div><strong>通勤手当:</strong> ¥${Number(
+              document.getElementById("other_allowance").value =
-                              setting.commute_allowance
+                setting.other_allowance;
-                            ).toLocaleString()}</div>
+              document.getElementById("valid_from").value = setting.valid_from;
-                            <div><strong>その他手当:</strong> ¥${Number(
+              document.getElementById("valid_to").value =
-                              setting.other_allowance
+                setting.valid_to || "";
-                            ).toLocaleString()}</div>
-                            <div><strong>適用期間:</strong> ${
-                              setting.valid_from
-                            } ～ ${setting.valid_to || "現在"}</div>
-                        </div>
-                    `;
 
-            document.getElementById("currentSettingContent").innerHTML = html;
+              document.getElementById("addForm").style.display = "block";
-          } else {
+              return;
-            document.getElementById("currentSettingContent").innerHTML =
+            }
-              "<p>給与設定が登録されていません</p>";
           }
         } catch (error) {
-          document.getElementById("currentSettingContent").innerHTML =
+          alert("給与設定の取得に失敗しました");
-            "<p>給与設定の取得に失敗しました</p>";
+          console.error(error);
         }
       }
 
       function showAddForm() {
+        document.getElementById("formTitle").textContent = "給与設定の追加";
         document.getElementById("addForm").style.display = "block";
+        document.querySelector("#addForm form").reset();
+        document.getElementById("setting_id").value = "";
+        document.getElementById("employee_id").disabled = false;
         // デフォルト値設定
-        document.querySelector('[name="valid_from"]').value = new Date()
+        document.getElementById("valid_from").value = new Date()
           .toISOString()
           .split("T")[0];
+        document.getElementById("commute_allowance").value = "0";
+        document.getElementById("other_allowance").value = "0";
       }
 
       function hideAddForm() {
         document.getElementById("addForm").style.display = "none";
         document.querySelector("#addForm form").reset();
+        document.getElementById("employee_id").disabled = false;
       }
 
       async function saveSalarySetting(event) {
         event.preventDefault();
         const form = event.target;
         const formData = new FormData(form);
-        const data = Object.fromEntries(formData.entries());
+        const settingId = document.getElementById("setting_id").value;
 
-        data.employee_id = parseInt(currentEmployeeId);
+        const data = {
-        data.base_salary = parseFloat(data.base_salary) || 0;
+          employee_id: parseInt(formData.get("employee_id")),
-        data.commute_allowance = parseFloat(data.commute_allowance) || 0;
+          base_salary: parseFloat(formData.get("base_salary")) || 0,
-        data.other_allowance = parseFloat(data.other_allowance) || 0;
+          employment_type: formData.get("employment_type"),
+          payment_type: formData.get("payment_type"),
+          commute_allowance: parseFloat(formData.get("commute_allowance")) || 0,
+          other_allowance: parseFloat(formData.get("other_allowance")) || 0,
+          valid_from: formData.get("valid_from"),
+        };
 
-        if (data.hourly_rate) {
+        if (formData.get("hourly_rate")) {
-          data.hourly_rate = parseFloat(data.hourly_rate);
+          data.hourly_rate = parseFloat(formData.get("hourly_rate"));
-        } else {
-          delete data.hourly_rate;
         }
 
-        if (!data.valid_to) {
+        if (formData.get("valid_to")) {
-          delete data.valid_to;
+          data.valid_to = formData.get("valid_to");
         }
 
         try {
-          const response = await fetch(`${API_BASE}/payroll/settings/salary`, {
+          let response;
-            method: "POST",
+          if (settingId) {
-            headers: { "Content-Type": "application/json" },
+            // 更新
-            body: JSON.stringify(data),
+            response = await fetch(
-          });
+              `${API_BASE}/payroll/settings/salary/${settingId}`,
+              {
+                method: "PUT",
+                headers: { "Content-Type": "application/json" },
+                body: JSON.stringify(data),
+              }
+            );
+          } else {
+            // 新規追加
+            response = await fetch(`${API_BASE}/payroll/settings/salary`, {
+              method: "POST",
+              headers: { "Content-Type": "application/json" },
+              body: JSON.stringify(data),
+            });
+          }
 
           if (response.ok) {
-            alert("給与設定を保存しました");
+            alert(
+              settingId ? "給与設定を更新しました" : "給与設定を保存しました"
+            );
             hideAddForm();
-            loadSalarySettings();
+            loadAllSalarySettings();
           } else {
             const error = await response.json();
             alert("保存に失敗しました: " + error.detail);

frontend/payroll-settings.html

@@ -114,10 +114,57 @@
         border-left: 4px solid #007bff;
         margin-bottom: 20px;
       }
+      .year-item {
+        padding: 15px;
+        margin: 10px 0;
+        background: #f9f9f9;
+        border: 1px solid #ddd;
+        border-radius: 5px;
+        cursor: pointer;
+        transition: background 0.2s;
+      }
+      .year-item:hover {
+        background: #e8f4ff;
+      }
+      .year-item.expanded {
+        background: #e8f4ff;
+        border-color: #007bff;
+      }
+      .year-header {
+        font-size: 18px;
+        font-weight: bold;
+        color: #333;
+      }
+      .year-data {
+        display: none;
+        margin-top: 15px;
+      }
+      .year-item.expanded .year-data {
+        display: block;
+      }
+      .filter-controls {
+        margin-bottom: 15px;
+        padding: 10px;
+        background: #fff;
+        border: 1px solid #ddd;
+        border-radius: 4px;
+      }
+      .back-link {
+        display: inline-block;
+        margin-bottom: 20px;
+        color: #007bff;
+        text-decoration: none;
+        font-size: 14px;
+      }
+      .back-link:hover {
+        text-decoration: underline;
+      }
     </style>
   </head>
   <body>
     <div class="container">
+      <a href="payroll.html" class="back-link">← 給与管理メニューに戻る</a>
+
       <h1>給与管理 - 設定</h1>
 
       <div class="nav-tabs">
@@ -129,6 +176,9 @@
         </button>
         <button class="nav-tab" onclick="showTab('limits')">上限設定</button>
         <button class="nav-tab" onclick="showTab('tax')">所得税率表</button>
+        <button class="nav-tab" onclick="showTab('standard-remuneration')">
+          標準報酬月額表
+        </button>
       </div>
 
       <!-- 保険料率タブ -->
@@ -459,11 +509,22 @@
             <div class="form-row">
               <div class="form-group">
                 <label>適用開始日 *</label>
-                <input type="date" name="valid_from" required />
+                <input
+                  type="date"
+                  name="valid_from"
+                  required
+                  min="1900-01-01"
+                  max="2099-12-31"
+                />
               </div>
               <div class="form-group">
                 <label>適用終了日</label>
-                <input type="date" name="valid_to" />
+                <input
+                  type="date"
+                  name="valid_to"
+                  min="1900-01-01"
+                  max="2099-12-31"
+                />
               </div>
             </div>
 
@@ -487,18 +548,6 @@
       <!-- 所得税率表タブ -->
       <div id="tab-tax" class="tab-content">
         <h2>所得税率表</h2>
-        <div class="form-group" style="max-width: 300px">
-          <label>扶養人数でフィルター</label>
-          <select id="filterDependents" onchange="loadIncomeTax()">
-            <option value="">全て</option>
-            <option value="0">0人</option>
-            <option value="1">1人</option>
-            <option value="2">2人</option>
-            <option value="3">3人</option>
-            <option value="4">4人</option>
-            <option value="5">5人以上</option>
-          </select>
-        </div>
         <button
           class="btn btn-primary"
           onclick="document.getElementById('csvFile').click()"
@@ -512,7 +561,40 @@
           style="display: none"
           onchange="importTaxTable(event)"
         />
-        <div id="taxList"></div>
+        <div id="taxYearsList" style="margin-top: 20px"></div>
+        <div id="taxDataContainer" style="margin-top: 20px"></div>
+      </div>
+
+      <!-- 標準報酬月額表タブ -->
+      <div id="tab-standard-remuneration" class="tab-content">
+        <h2>標準報酬月額表</h2>
+        <div class="info-box">
+          <strong>標準報酬月額表について:</strong>
+          <ul style="margin: 10px 0 0 20px">
+            <li>健康保険・厚生年金保険の保険料額表をインポートします</li>
+            <li>都道府県ごとの料率表に対応しています</li>
+            <li>年度と都道府県を指定してください</li>
+          </ul>
+        </div>
+
+        <div style="margin: 20px 0">
+          <button
+            class="btn btn-primary"
+            onclick="document.getElementById('stdRemunerationFile').click()"
+          >
+            Excel/CSVインポート
+          </button>
+          <input
+            type="file"
+            id="stdRemunerationFile"
+            accept=".csv,.xlsx,.xls"
+            style="display: none"
+            onchange="importStdRemunerationTable(event)"
+          />
+        </div>
+
+        <div id="stdRemunerationYearsList" style="margin-top: 20px"></div>
+        <div id="stdRemunerationDataContainer" style="margin-top: 20px"></div>
       </div>
     </div>
 
@@ -535,6 +617,7 @@
           "child-support": 1,
           limits: 2,
           tax: 3,
+          "standard-remuneration": 4,
         };
 
         document
@@ -551,6 +634,8 @@
           loadLimitSettings();
         } else if (tabName === "tax") {
           loadIncomeTax();
+        } else if (tabName === "standard-remuneration") {
+          loadStdRemunerationData();
         }
       }
 
@@ -1189,21 +1274,95 @@
       // =====================================================
       // 所得税率表関連
       // =====================================================
+      let currentExpandedYear = null;
+
       async function loadIncomeTax() {
-        const dependentsFilter =
+        await loadIncomeTaxYears();
-          document.getElementById("filterDependents").value;
+      }
-        const params = dependentsFilter
+
-          ? `?dependents_count=${dependentsFilter}`
+      async function loadIncomeTaxYears() {
-          : "";
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/income-tax/years`
+          );
+          const data = await response.json();
+
+          if (!data.years || data.years.length === 0) {
+            document.getElementById("taxYearsList").innerHTML =
+              "<p>データがありません。</p>";
+            return;
+          }
+
+          const html = data.years
+            .map(
+              (year) => `
+            <div class="year-item" id="year-${year}" onclick="toggleYear(${year})">
+              <div class="year-header">
+                📅 ${year}年度 <span style="font-size: 14px; color: #666;">(クリックして展開)</span>
+              </div>
+              <div class="year-data" id="data-${year}">
+                <div class="filter-controls">
+                  <label>扶養人数でフィルター: </label>
+                  <select id="filter-${year}" onchange="loadYearData(${year})">
+                    <option value="">全て</option>
+                    <option value="0">0人</option>
+                    <option value="1">1人</option>
+                    <option value="2">2人</option>
+                    <option value="3">3人</option>
+                    <option value="4">4人</option>
+                    <option value="5">5人</option>
+                    <option value="6">6人</option>
+                    <option value="7">7人</option>
+                  </select>
+                </div>
+                <div id="table-${year}">読み込み中...</div>
+              </div>
+            </div>
+          `
+            )
+            .join("");
+
+          document.getElementById("taxYearsList").innerHTML = html;
+        } catch (error) {
+          alert("年度リストの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function toggleYear(year) {
+        const yearItem = document.getElementById(`year-${year}`);
+        const wasExpanded = yearItem.classList.contains("expanded");
+
+        // 他の年度を閉じる
+        document.querySelectorAll(".year-item").forEach((item) => {
+          item.classList.remove("expanded");
+        });
+
+        if (!wasExpanded) {
+          yearItem.classList.add("expanded");
+          currentExpandedYear = year;
+          await loadYearData(year);
+        } else {
+          currentExpandedYear = null;
+        }
+      }
+
+      async function loadYearData(year) {
+        const filterSelect = document.getElementById(`filter-${year}`);
+        const dependentsFilter = filterSelect ? filterSelect.value : "";
+        const params = new URLSearchParams({ tax_year: year });
+        if (dependentsFilter) {
+          params.append("dependents_count", dependentsFilter);
+        }
 
         try {
           const response = await fetch(
-            `${API_BASE}/payroll/settings/income-tax${params}`
+            `${API_BASE}/payroll/settings/income-tax?${params}`
           );
           const taxes = await response.json();
 
           if (taxes.length === 0) {
-            document.getElementById("taxList").innerHTML =
+            document.getElementById(`table-${year}`).innerHTML =
               "<p>データがありません。</p>";
             return;
           }
@@ -1223,27 +1382,25 @@
                 ${taxes
                   .map(
                     (tax) => `
-                    <tr>
+                  <tr>
-                      <td>${tax.dependents_count}人</td>
+                    <td>${tax.dependents_count}人</td>
-                      <td>¥${Number(
+                    <td>¥${Number(
-                        tax.monthly_income_from
+                      tax.monthly_income_from
-                      ).toLocaleString()}</td>
+                    ).toLocaleString()}</td>
-                      <td>¥${Number(
+                    <td>¥${Number(tax.monthly_income_to).toLocaleString()}</td>
-                        tax.monthly_income_to
+                    <td>¥${Number(tax.tax_amount).toLocaleString()}</td>
-                      ).toLocaleString()}</td>
+                    <td>${tax.valid_from} ～ ${tax.valid_to || "現在"}</td>
-                      <td>¥${Number(tax.tax_amount).toLocaleString()}</td>
+                  </tr>
-                      <td>${tax.valid_from} ～ ${tax.valid_to || "現在"}</td>
+                `
-                    </tr>
-                  `
                   )
                   .join("")}
               </tbody>
             </table>
           `;
 
-          document.getElementById("taxList").innerHTML = html;
+          document.getElementById(`table-${year}`).innerHTML = html;
         } catch (error) {
-          alert("所得税率表の取得に失敗しました");
+          alert("データの取得に失敗しました");
           console.error(error);
         }
       }
@@ -1274,7 +1431,7 @@
           if (response.ok) {
             const result = await response.json();
             alert(result.message + `\n年度: ${result.year}`);
-            loadIncomeTax();
+            loadIncomeTaxYears();
           } else {
             const error = await response.json();
             alert("インポートに失敗しました: " + JSON.stringify(error.detail));
@@ -1287,6 +1444,224 @@
         event.target.value = "";
       }
 
+      // =====================================================
+      // 標準報酬月額表関連の関数
+      // =====================================================
+      async function loadStdRemunerationData() {
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/years`
+          );
+          if (!response.ok) {
+            throw new Error("Failed to load years");
+          }
+          const years = await response.json();
+
+          if (!years || years.length === 0) {
+            document.getElementById("stdRemunerationYearsList").innerHTML =
+              "<p>データがありません。Excelファイルをインポートしてください。</p>";
+            return;
+          }
+
+          const html = years
+            .map(
+              (year) => `
+            <div class="year-item" id="std-year-${year}">
+              <div class="year-header" onclick="toggleStdRemunerationYear(${year})">
+                <span class="year-title">${year}年度</span>
+                <span class="expand-icon">▼</span>
+              </div>
+              <div class="year-content" id="std-content-${year}"></div>
+            </div>
+          `
+            )
+            .join("");
+
+          document.getElementById("stdRemunerationYearsList").innerHTML = html;
+        } catch (error) {
+          alert("年度リストの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function toggleStdRemunerationYear(year) {
+        const yearItem = document.getElementById(`std-year-${year}`);
+        const wasExpanded = yearItem.classList.contains("expanded");
+
+        // 他の年度を閉じる
+        document.querySelectorAll(".year-item").forEach((item) => {
+          item.classList.remove("expanded");
+        });
+
+        if (!wasExpanded) {
+          yearItem.classList.add("expanded");
+          await loadStdRemunerationYearData(year);
+        } else {
+          document.getElementById(`std-content-${year}`).innerHTML = "";
+        }
+      }
+
+      async function loadStdRemunerationYearData(year) {
+        const filterSelect = document.getElementById(`std-filter-${year}`);
+        const prefectureFilter = filterSelect ? filterSelect.value : "";
+        const params = new URLSearchParams({ year: year });
+        if (prefectureFilter) {
+          params.append("prefecture", prefectureFilter);
+        }
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration?${params}`
+          );
+          const data = await response.json();
+
+          if (data.length === 0) {
+            document.getElementById(`std-content-${year}`).innerHTML =
+              '<p class="no-data">データがありません</p>';
+            return;
+          }
+
+          // 都道府県でグループ化
+          const groupedByPrefecture = {};
+          data.forEach((row) => {
+            if (!groupedByPrefecture[row.prefecture]) {
+              groupedByPrefecture[row.prefecture] = [];
+            }
+            groupedByPrefecture[row.prefecture].push(row);
+          });
+
+          // 都道府県一覧を取得
+          const prefectures = Object.keys(groupedByPrefecture).sort();
+
+          const html = `
+            <div class="filter-section">
+              <label>都道府県で絞り込み:</label>
+              <select id="std-filter-${year}" onchange="loadStdRemunerationYearData(${year})" style="margin-left: 10px">
+                <option value="">すべて</option>
+                ${prefectures
+                  .map(
+                    (pref) =>
+                      `<option value="${pref}" ${
+                        prefectureFilter === pref ? "selected" : ""
+                      }>${pref}</option>`
+                  )
+                  .join("")}
+              </select>
+            </div>
+            ${Object.entries(groupedByPrefecture)
+              .map(
+                ([prefecture, rows]) => `
+              <div style="margin-top: 20px">
+                <h4>${prefecture}</h4>
+                <table>
+                  <thead>
+                    <tr>
+                      <th rowspan="2">等級</th>
+                      <th rowspan="2">標準報酬月額</th>
+                      <th colspan="2">報酬月額</th>
+                      <th colspan="2">健康保険料</th>
+                      <th rowspan="2">厚生年金保険料</th>
+                    </tr>
+                    <tr>
+                      <th>以上</th>
+                      <th>未満</th>
+                      <th>介護保険なし</th>
+                      <th>介護保険あり</th>
+                    </tr>
+                  </thead>
+                  <tbody>
+                    ${rows
+                      .map(
+                        (row) => `
+                      <tr>
+                        <td>${row.grade}</td>
+                        <td class="number">${formatNumber(
+                          row.monthly_amount
+                        )}</td>
+                        <td class="number">${formatNumber(row.salary_from)}</td>
+                        <td class="number">${
+                          row.salary_to ? formatNumber(row.salary_to) : "〜"
+                        }</td>
+                        <td class="number">${formatNumber(
+                          row.health_insurance_no_care
+                        )}</td>
+                        <td class="number">${formatNumber(
+                          row.health_insurance_with_care
+                        )}</td>
+                        <td class="number">${formatNumber(
+                          row.pension_insurance
+                        )}</td>
+                      </tr>
+                    `
+                      )
+                      .join("")}
+                  </tbody>
+                </table>
+              </div>
+            `
+              )
+              .join("")}
+          `;
+
+          document.getElementById(`std-content-${year}`).innerHTML = html;
+        } catch (error) {
+          alert("データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function importStdRemunerationTable(event) {
+        const file = event.target.files[0];
+        if (!file) return;
+
+        const prefecture = prompt(
+          "都道府県名を入力してください（例: 東京）:",
+          ""
+        );
+        if (!prefecture || !prefecture.trim()) {
+          alert("都道府県名を入力してください");
+          event.target.value = "";
+          return;
+        }
+
+        const formData = new FormData();
+        formData.append("file", file);
+        formData.append("prefecture", prefecture.trim());
+
+        try {
+          const response = await fetch(
+            `${API_BASE}/payroll/settings/standard-remuneration/import`,
+            {
+              method: "POST",
+              body: formData,
+            }
+          );
+
+          if (response.ok) {
+            const result = await response.json();
+            alert(
+              `インポートしました: ${result.imported_count}件\n年度: ${
+                result.year
+              }年\n都道府県: ${prefecture}\n\n取得元: ${result.source || ""}`
+            );
+            loadStdRemunerationData();
+          } else {
+            const error = await response.json();
+            alert("インポートに失敗しました: " + JSON.stringify(error.detail));
+          }
+        } catch (error) {
+          alert("インポートに失敗しました");
+          console.error(error);
+        }
+
+        event.target.value = "";
+      }
+
+      function formatNumber(num) {
+        if (num === null || num === undefined) return "-";
+        return Number(num).toLocaleString("ja-JP");
+      }
+
       // =====================================================
       // 初期化
       // =====================================================

frontend/trial-balance.html

@@ -99,10 +99,10 @@
     
     <div class="search-form">
       <label for="dateFrom">開始年月日:</label>
-      <input type="date" id="dateFrom" min="1900-01-01" max="9999-12-31" />
+      <input type="date" id="dateFrom" min="1900-01-01" max="2099-12-31" />
       
       <label for="dateTo">終了年月日:</label>
-      <input type="date" id="dateTo" min="1900-01-01" max="9999-12-31" />
+      <input type="date" id="dateTo" min="1900-01-01" max="2099-12-31" />
       
       <button id="btnSearch">検索</button>
       <button id="btnFullYear" class="secondary">全年度表示</button>