修正

analyze_accountant_diff.py

@@ -0,0 +1,185 @@
+"""
+12月2025年の仕訳データを詳しく確認し、売上高の差異原因を特定する
+"""
+import psycopg2
+
+conn = psycopg2.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+cur = conn.cursor()
+
+print("=" * 80)
+print("【分析1】月別売上高の集計 (2025年6月〜12月)")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        DATE_TRUNC('month', je.entry_date)::date AS month,
+        COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0) AS revenue
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01'
+        AND je.entry_date <= '2025-12-31'
+        AND a.account_code = '701'
+    GROUP BY DATE_TRUNC('month', je.entry_date)
+    ORDER BY month
+""")
+rows = cur.fetchall()
+total_sys = 0
+for row in rows:
+    print(f"  {row[0].strftime('%Y年%m月')}: {row[1]:>12,.0f} 円")
+    total_sys += row[1]
+print(f"  {'合計':>10}: {total_sys:>12,.0f} 円")
+print(f"\n  税理士の売上高合計: 28,896,368 円")
+print(f"  差額: {total_sys - 28896368:>12,.0f} 円")
+
+print()
+print("=" * 80)
+print("【分析2】2025年12月の全仕訳明細")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        je.entry_date,
+        je.journal_entry_id,
+        je.description,
+        a.account_code,
+        a.account_name,
+        jl.debit,
+        jl.credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-12-01'
+        AND je.entry_date <= '2025-12-31'
+    ORDER BY je.entry_date, je.journal_entry_id, jl.journal_line_id
+""")
+rows = cur.fetchall()
+
+if rows:
+    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目CD':<8} {'科目名':<15} {'借方':>12} {'貸方':>12}")
+    print("-" * 100)
+    for row in rows:
+        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[3]):<8} {str(row[4]):<15} {row[5] if row[5] else 0:>12,.0f} {row[6] if row[6] else 0:>12,.0f}")
+else:
+    print("2025年12月の仕訳データが見つかりません！")
+
+print()
+print("=" * 80)
+print("【分析3】売上高差異の内訳 (3,432,724円の差異原因)")
+print("=" * 80)
+
+# Monthly revenue breakdown
+print("\n月別売上高（システム vs 税理士推定）:")
+print("  ※税理士の月別内訳は不明なため、12月分の存在確認のみ実施")
+
+print()
+print("=" * 80)
+print("【分析4】2025年12月の売上関連仕訳のみ")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        je.entry_date,
+        je.journal_entry_id,
+        je.description,
+        a.account_code,
+        a.account_name,
+        jl.debit,
+        jl.credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-12-01'
+        AND je.entry_date <= '2025-12-31'
+        AND a.account_code IN ('701', '702', '201')  -- 売上高、受取利息、売掛金
+    ORDER BY je.entry_date, je.journal_entry_id
+""")
+rows = cur.fetchall()
+dec_revenue = 0
+if rows:
+    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目名':<15} {'借方':>12} {'貸方':>12}")
+    print("-" * 90)
+    for row in rows:
+        credit = row[6] if row[6] else 0
+        debit = row[5] if row[5] else 0
+        if row[4] == '売上高':
+            dec_revenue += credit - debit
+        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[4]):<15} {debit:>12,.0f} {credit:>12,.0f}")
+    print(f"\n  2025年12月の売上高: {dec_revenue:>12,.0f} 円")
+else:
+    print("2025年12月の売上関連仕訳なし")
+
+print()
+print("=" * 80)
+print("【分析5】費用項目の差異詳細")
+print("=" * 80)
+
+system_data = {
+    "役員報酬": 2520000,
+    "給料手当": 7520000,
+    "法定福利費": 1439958,
+    "福利厚生費": 243760,
+    "外注費": 7490000,
+    "交際費": 806883,
+    "会議費": 440642,
+    "旅費交通費": 131763,
+    "通信費": 32063,
+    "消耗品費": 1061190,
+    "地代家賃": 1128184,
+    "支払手数料": 19470,
+    "支払報酬料": 165000,
+    "保険料": 33950,
+    "租税公課": -161590,
+}
+
+accountant_data = {
+    "役員報酬": 2520000,
+    "給料手当": 2700000,
+    "賞与": 4300000,
+    "法定福利費": 1588604,
+    "福利厚生費": 242978,
+    "外注費": 7490000,
+    "交際費": 915007,
+    "会議費": 219070,
+    "旅費交通費": 522149,
+    "通信費": 31459,
+    "消耗品費": 1027007,
+    "修繕費": 986,
+    "新聞図書費": 9900,
+    "支払手数料": 168800,
+    "地代家賃": 1081822,
+    "保険料": 33950,
+    "租税公課": 33100,
+    "法人税住民税事業税": 747,
+}
+
+all_keys = sorted(set(list(system_data.keys()) + list(accountant_data.keys())))
+print(f"{'費用科目':<15} {'税理士':>12} {'システム':>12} {'差異(+は自社多)':>15} 備考")
+print("-" * 65)
+total_diff = 0
+for k in all_keys:
+    acc = accountant_data.get(k, 0)
+    sys = system_data.get(k, 0)
+    diff = sys - acc
+    total_diff += diff
+    note = ""
+    if diff != 0:
+        note = "← 要確認" if abs(diff) > 100000 else ""
+    print(f"{k:<15} {acc:>12,.0f} {sys:>12,.0f} {diff:>+15,.0f} {note}")
+
+print(f"{'合計':<15} {sum(accountant_data.values()):>12,.0f} {sum(system_data.values()):>12,.0f} {total_diff:>+15,.0f}")
+print(f"\n※費用差異: システムの費用が {total_diff:+,.0f} 円 (負=税理士の費用が多い)")
+
+conn.close()

backend/app/payroll/bonus/router.py

@@ -131,6 +131,40 @@ def approve_bonus(bonus_id: int, approved_by: str):
             return result
 
 
+@router.put("/{bonus_id}", response_model=schemas.BonusPayment)
+def update_bonus(bonus_id: int, request: schemas.BonusUpdateRequest):
+    """賞与の支給項目を更新（再計算は別途実行）"""
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            cur.execute("SELECT status FROM bonus_payments WHERE bonus_id = %s", (bonus_id,))
+            row = cur.fetchone()
+            if not row:
+                raise HTTPException(status_code=404, detail="賞与が見つかりません")
+            if row["status"] == "approved":
+                raise HTTPException(status_code=400, detail="承認済みの賞与は編集できません")
+
+            cur.execute(
+                """
+                UPDATE bonus_payments SET
+                    base_bonus = %s, performance_bonus = %s, other_bonus = %s,
+                    other_deduction = %s,
+                    payment_date = COALESCE(%s, payment_date),
+                    bonus_type = COALESCE(%s, bonus_type)
+                WHERE bonus_id = %s
+                RETURNING *
+                """,
+                (
+                    request.base_bonus, request.performance_bonus, request.other_bonus,
+                    request.other_deduction,
+                    request.payment_date, request.bonus_type,
+                    bonus_id
+                )
+            )
+            result = cur.fetchone()
+            conn.commit()
+            return result
+
+
 @router.post("/{bonus_id}/recalculate", response_model=schemas.BonusPayment)
 def recalculate_bonus(bonus_id: int):
     """賞与を再計算"""
@@ -170,7 +204,8 @@ def recalculate_bonus(bonus_id: int):
                     base_bonus = %s, performance_bonus = %s, other_bonus = %s,
                     total_bonus = %s,
                     health_insurance = %s, care_insurance = %s, pension_insurance = %s,
-                    employment_insurance = %s, income_tax = %s, other_deduction = %s,
+                    employment_insurance = %s, child_support = %s,
+                    income_tax = %s, other_deduction = %s,
                     total_deduction = %s, net_bonus = %s,
                     calculated_at = %s, calculated_by = %s
                 WHERE bonus_id = %s
@@ -181,6 +216,7 @@ def recalculate_bonus(bonus_id: int):
                     calc_result["other_bonus"], calc_result["total_bonus"],
                     calc_result["health_insurance"], calc_result["care_insurance"],
                     calc_result["pension_insurance"], calc_result["employment_insurance"],
+                    calc_result["child_support"],
                     calc_result["income_tax"], calc_result["other_deduction"],
                     calc_result["total_deduction"], calc_result["net_bonus"],
                     datetime.now(), "recalculated",

backend/app/payroll/bonus/schemas.py

@@ -38,6 +38,16 @@ class BonusCalculationRequest(BaseModel):
     calculated_by: str = "system"
 
 
+class BonusUpdateRequest(BaseModel):
+    """賞与支給項目の更新リクエスト"""
+    base_bonus: Decimal
+    performance_bonus: Decimal = Decimal("0")
+    other_bonus: Decimal = Decimal("0")
+    other_deduction: Decimal = Decimal("0")
+    payment_date: Optional[date] = None
+    bonus_type: Optional[str] = None
+
+
 class BonusPayment(BonusPaymentBase):
     """賞与計算結果"""
     bonus_id: int
@@ -47,6 +57,7 @@ class BonusPayment(BonusPaymentBase):
     care_insurance: Decimal
     pension_insurance: Decimal
     employment_insurance: Decimal
+    child_support: Decimal = Decimal("0")
     income_tax: Decimal
     other_deduction: Decimal
     total_deduction: Decimal

backend/app/payroll/bonus/service.py

@@ -89,27 +89,27 @@ class BonusCalculationService:
     
     @staticmethod
     def get_previous_salary_avg(employee_id: int, payment_date: date) -> Decimal:
-        """前月までの3ヶ月平均給与を取得（賞与所得税計算用）"""
+        """前月の社会保険料等控除後の給与を取得（賞与所得税計算用）
+        
+        税法上は「前月分の社会保険料等控除後の給与」= 直前1ヶ月分のみを使用する。
+        ステータス問わず最新の月次給与レコードを参照する。
+        """
         with get_connection() as conn:
             with conn.cursor() as cur:
-                # 前月までの3ヶ月の社会保険料等控除後の給与を取得
+                # 賞与支払日より前の直近1ヶ月分の給与を取得（ステータス問わず）
                 cur.execute(
                     """
-                    SELECT AVG(total_payment - commute_allowance - health_insurance - care_insurance - pension_insurance - employment_insurance - COALESCE(child_support, 0)) as avg_salary
+                    SELECT total_payment - commute_allowance - health_insurance - care_insurance - pension_insurance - employment_insurance - COALESCE(child_support, 0) as net_salary
-                    FROM (
-                        SELECT total_payment, commute_allowance, health_insurance, care_insurance, pension_insurance, employment_insurance, child_support
                     FROM monthly_payroll 
                     WHERE employee_id = %s
                     AND payment_date < %s
-                        AND status IN ('approved', 'paid')
                     ORDER BY payment_date DESC
-                        LIMIT 3
+                    LIMIT 1
-                    ) as recent_payroll
                     """,
                     (employee_id, payment_date)
                 )
                 result = cur.fetchone()
-                return Decimal(str(result["avg_salary"])) if result and result["avg_salary"] else Decimal("0")
+                return Decimal(str(result["net_salary"])) if result and result["net_salary"] else Decimal("0")
     
     @staticmethod
     def calculate_bonus_income_tax(
@@ -230,11 +230,11 @@ class BonusCalculationService:
                 total_bonus * Decimal(str(employment_insurance_rate["employee_rate"]))
             ).quantize(Decimal("1"), rounding=ROUND_HALF_UP)
         
-        # 子ども・子育て支援金（令和8年4月分以降のみ適用）
+        # 子ども・子育て支援金（令和8年5月支給分以降のみ適用）
-        # 賞与の場合: 社会保険料率設定（insurance_rates）の料率 × 賞与総額で計算
+        # 賞与は bonus_month でなく実際の支給日（payment_date）で判定する
         child_support = Decimal("0")
         is_child_support_applicable = (
-            (bonus_year == 2026 and bonus_month >= 5) or bonus_year >= 2027
+            (payment_date.year == 2026 and payment_date.month >= 5) or payment_date.year >= 2027
         )
         if is_child_support_applicable:
             child_support_rate = BonusCalculationService.get_insurance_rate("子ども・子育て支援金", payment_date)

backend/app/payroll/vouchers/schemas.py

@@ -93,6 +93,7 @@ class BonusVoucherData(BaseModel):
     bonus_year: int
     bonus_month: int
     bonus_type: str = ""  # 夏季賞与/冬季賞与/決算賞与/その他
+    payment_date: Optional[str] = None  # 実際の支給日
     # 支給項目
     base_bonus: Decimal = Decimal(0)  # 基本賞与額
     performance_bonus: Decimal = Decimal(0)  # 業績賞与
@@ -103,6 +104,7 @@ class BonusVoucherData(BaseModel):
     care_insurance: Decimal = Decimal(0)
     pension_insurance: Decimal = Decimal(0)
     employment_insurance: Decimal = Decimal(0)
+    child_support: Decimal = Decimal(0)  # 子ども・子育て支援金
     income_tax: Decimal = Decimal(0)  # 賞与所得税
     other_deduction: Decimal = Decimal(0)
     total_deduction: Decimal = Decimal(0)

backend/app/payroll/vouchers/service.py

@@ -200,9 +200,10 @@ def get_bonus_data_for_period(
                 cur.execute("""
                     SELECT 
                         e.employee_id, e.employee_code, e.name,
-                        bp.bonus_year, bp.bonus_month, bp.bonus_type,
+                        bp.bonus_year, bp.bonus_month, bp.bonus_type, bp.payment_date,
                         bp.base_bonus, bp.performance_bonus, bp.other_bonus, bp.total_bonus,
                         bp.health_insurance, bp.care_insurance, bp.pension_insurance, bp.employment_insurance,
+                        COALESCE(bp.child_support, 0) as child_support,
                         bp.income_tax, bp.other_deduction, bp.total_deduction,
                         bp.net_bonus
                     FROM employees e
@@ -226,6 +227,7 @@ def get_bonus_data_for_period(
                             bonus_year=row.get("bonus_year"),
                             bonus_month=row.get("bonus_month"),
                             bonus_type=row.get("bonus_type", ""),
+                            payment_date=str(row.get("payment_date")) if row.get("payment_date") else None,
                             # 支給項目
                             base_bonus=Decimal(str(row.get("base_bonus", 0))) if row.get("base_bonus") else Decimal(0),
                             performance_bonus=Decimal(str(row.get("performance_bonus", 0))) if row.get("performance_bonus") else Decimal(0),
@@ -236,6 +238,7 @@ def get_bonus_data_for_period(
                             care_insurance=Decimal(str(row.get("care_insurance", 0))) if row.get("care_insurance") else Decimal(0),
                             pension_insurance=Decimal(str(row.get("pension_insurance", 0))) if row.get("pension_insurance") else Decimal(0),
                             employment_insurance=Decimal(str(row.get("employment_insurance", 0))) if row.get("employment_insurance") else Decimal(0),
+                            child_support=Decimal(str(row.get("child_support", 0))) if row.get("child_support") else Decimal(0),
                             income_tax=Decimal(str(row.get("income_tax", 0))) if row.get("income_tax") else Decimal(0),
                             other_deduction=Decimal(str(row.get("other_deduction", 0))) if row.get("other_deduction") else Decimal(0),
                             total_deduction=Decimal(str(row.get("total_deduction", 0))) if row.get("total_deduction") else Decimal(0),
@@ -254,23 +257,25 @@ def get_bonus_data_for_period(
                             bonus_year=row[3],
                             bonus_month=row[4],
                             bonus_type=row[5] if row[5] else "",
+                            payment_date=str(row[6]) if row[6] else None,
                             # 支給項目
-                            base_bonus=Decimal(str(row[6])) if row[6] else Decimal(0),
+                            base_bonus=Decimal(str(row[7])) if row[7] else Decimal(0),
-                            performance_bonus=Decimal(str(row[7])) if row[7] else Decimal(0),
+                            performance_bonus=Decimal(str(row[8])) if row[8] else Decimal(0),
-                            other_bonus=Decimal(str(row[8])) if row[8] else Decimal(0),
+                            other_bonus=Decimal(str(row[9])) if row[9] else Decimal(0),
-                            total_bonus=Decimal(str(row[9])) if row[9] else Decimal(0),
+                            total_bonus=Decimal(str(row[10])) if row[10] else Decimal(0),
                             # 控除項目
-                            health_insurance=Decimal(str(row[10])) if row[10] else Decimal(0),
+                            health_insurance=Decimal(str(row[11])) if row[11] else Decimal(0),
-                            care_insurance=Decimal(str(row[11])) if row[11] else Decimal(0),
+                            care_insurance=Decimal(str(row[12])) if row[12] else Decimal(0),
-                            pension_insurance=Decimal(str(row[12])) if row[12] else Decimal(0),
+                            pension_insurance=Decimal(str(row[13])) if row[13] else Decimal(0),
-                            employment_insurance=Decimal(str(row[13])) if row[13] else Decimal(0),
+                            employment_insurance=Decimal(str(row[14])) if row[14] else Decimal(0),
-                            income_tax=Decimal(str(row[14])) if row[14] else Decimal(0),
+                            child_support=Decimal(str(row[15])) if row[15] else Decimal(0),
-                            other_deduction=Decimal(str(row[15])) if row[15] else Decimal(0),
+                            income_tax=Decimal(str(row[16])) if row[16] else Decimal(0),
-                            total_deduction=Decimal(str(row[16])) if row[16] else Decimal(0),
+                            other_deduction=Decimal(str(row[17])) if row[17] else Decimal(0),
-                            net_bonus=Decimal(str(row[17])) if row[17] else Decimal(0),
+                            total_deduction=Decimal(str(row[18])) if row[18] else Decimal(0),
+                            net_bonus=Decimal(str(row[19])) if row[19] else Decimal(0),
                             # レガシー互換性用
-                            bonus_amount=Decimal(str(row[9])) if row[9] else Decimal(0),
+                            bonus_amount=Decimal(str(row[10])) if row[10] else Decimal(0),
-                            tax_amount=Decimal(str(row[16])) if row[16] else Decimal(0)
+                            tax_amount=Decimal(str(row[18])) if row[18] else Decimal(0)
                         )
                         data.append(bonus_obj)
                 return data

check_api_821.py

@@ -0,0 +1,14 @@
+import urllib.request, json
+url = 'http://192.168.0.61:18000/trial-balance?date_from=2025-06-01&date_to=2025-12-31'
+with urllib.request.urlopen(url, timeout=5) as r:
+    data = json.loads(r.read())
+accounts = data['accounts']
+print('全科目コード:', [a.get('account_code') for a in accounts])
+print()
+for a in accounts:
+    code = a.get('account_code', '')
+    if code and code >= '800':
+        name = a.get('account_name', '')
+        debit = a.get('debit', 0) or 0
+        credit = a.get('credit', 0) or 0
+        print(f'  {code} {name:<15} debit:{debit:>10,.0f} credit:{credit:>10,.0f}')

check_bonus_table.py

@@ -0,0 +1,20 @@
+import psycopg2
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+# bonusテーブル名確認
+cur.execute("SELECT table_name FROM information_schema.tables WHERE table_name LIKE '%bonus%' OR table_name LIKE '%employee%'")
+print("tables:", cur.fetchall())
+
+# 王珏の賞与データを確認
+cur.execute("""
+    SELECT b.bonus_id, b.bonus_year, b.bonus_month, b.bonus_type, b.payment_date, b.child_support, b.total_bonus
+    FROM bonus_payments b
+    JOIN employees e ON b.employee_id = e.employee_id
+    WHERE e.employee_code = '20190001'
+    ORDER BY b.bonus_year DESC, b.bonus_month DESC LIMIT 5
+""")
+print("bonus data:", cur.fetchall())
+
+cur.close()
+conn.close()

check_child_support_rate.py

@@ -0,0 +1,31 @@
+import psycopg2
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+# 子ども・子育て支援金の保険料率を確認
+cur.execute("""
+    SELECT * FROM insurance_rates
+    WHERE rate_type = '子ども・子育て支援金'
+    ORDER BY rate_year, calculation_target
+""")
+rows = cur.fetchall()
+print("子ども・子育て支援金 rates:")
+for r in rows:
+    print(r)
+
+print()
+
+# 王珏の賞与再確認（再計算後）
+cur.execute("""
+    SELECT b.bonus_id, b.bonus_year, b.bonus_month, b.bonus_type, b.payment_date, b.child_support, b.total_bonus
+    FROM bonus_payments b
+    JOIN employees e ON b.employee_id = e.employee_id
+    WHERE e.employee_code = '20190001'
+    ORDER BY b.bonus_year DESC, b.bonus_month DESC LIMIT 5
+""")
+print("王珏 bonus:")
+for r in cur.fetchall():
+    print(r)
+
+cur.close()
+conn.close()

check_jan2026_bank.py

@@ -0,0 +1,82 @@
+import psycopg2
+from decimal import Decimal
+
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+# 普通預金のaccount_idを取得
+cur.execute("SELECT account_id, account_code, account_name FROM accounts WHERE account_code = '102'")
+acc = cur.fetchone()
+print(f"科目: {acc}")
+account_id = acc[0]
+
+# 2026年1月の仕訳明細を全件取得
+cur.execute("""
+    SELECT 
+        jl.line_id,
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        jl.debit,
+        jl.credit,
+        je.is_latest,
+        je.is_deleted
+    FROM journal_lines jl
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = %s
+      AND je.entry_date >= '2026-01-01'
+      AND je.entry_date <= '2026-01-31'
+      AND je.is_deleted = false
+    ORDER BY je.entry_date, je.journal_entry_id
+""", (account_id,))
+
+rows = cur.fetchall()
+print(f"\n全件（is_latest無視）: {len(rows)}件")
+print("-" * 90)
+debit_all = Decimal(0)
+credit_all = Decimal(0)
+for r in rows:
+    jline_id, entry_id, date, desc, debit, credit, is_latest, is_deleted = r
+    d = Decimal(str(debit or 0))
+    c = Decimal(str(credit or 0))
+    debit_all += d
+    credit_all += c
+    print(f"entry_id={entry_id} date={date} is_latest={is_latest} debit={d:>12} credit={c:>12} | {desc[:30]}")
+
+print(f"\n合計 (全件): debit={debit_all:>12} credit={credit_all:>12}")
+
+# is_latest=trueのみ
+cur.execute("""
+    SELECT 
+        jl.journal_line_id,
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        jl.debit,
+        jl.credit
+    FROM journal_lines jl
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = %s
+      AND je.entry_date >= '2026-01-01'
+      AND je.entry_date <= '2026-01-31'
+      AND je.is_deleted = false
+      AND je.is_latest = true
+    ORDER BY je.entry_date, je.journal_entry_id
+""", (account_id,))
+
+rows2 = cur.fetchall()
+print(f"\nis_latest=true のみ: {len(rows2)}件")
+print("-" * 90)
+debit_latest = Decimal(0)
+credit_latest = Decimal(0)
+for r in rows2:
+    line_id, entry_id, date, desc, debit, credit = r
+    d = Decimal(str(debit or 0))
+    c = Decimal(str(credit or 0))
+    debit_latest += d
+    credit_latest += c
+    print(f"entry_id={entry_id} date={date} debit={d:>12} credit={c:>12} | {desc[:40]}")
+
+print(f"\n合計 (is_latest=true): debit={debit_latest:>12} credit={credit_latest:>12}")
+
+conn.close()

check_jan2026_bank2.py

@@ -0,0 +1,70 @@
+import psycopg2
+from decimal import Decimal
+
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+# 普通預金のaccount_id
+cur.execute("SELECT account_id, account_code, account_name FROM accounts WHERE account_code = '102'")
+acc = cur.fetchone()
+print(f"科目: {acc}")
+account_id = acc[0]
+
+# ===== 全件（is_latest無視）=====
+cur.execute("""
+    SELECT je.journal_entry_id, je.entry_date, je.description,
+           jl.debit, jl.credit, je.is_latest, je.is_deleted
+    FROM journal_lines jl
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = %s
+      AND je.entry_date >= '2026-01-01'
+      AND je.entry_date <= '2026-01-31'
+      AND je.is_deleted = false
+    ORDER BY je.entry_date, je.journal_entry_id
+""", (account_id,))
+
+rows = cur.fetchall()
+print(f"\n全件（is_deleted=false）: {len(rows)}件")
+print("-" * 100)
+debit_all = Decimal(0)
+credit_all = Decimal(0)
+for r in rows:
+    entry_id, date, desc, debit, credit, is_latest, is_deleted = r
+    d = Decimal(str(debit or 0))
+    c = Decimal(str(credit or 0))
+    debit_all += d
+    credit_all += c
+    print(f"entry_id={entry_id:5} date={date} is_latest={str(is_latest):5} debit={d:>12} credit={c:>12} | {(desc or '')[:40]}")
+
+print(f"\n合計 (全件): debit={debit_all:>12} credit={credit_all:>12}")
+
+# ===== is_latest=true のみ =====
+cur.execute("""
+    SELECT je.journal_entry_id, je.entry_date, je.description,
+           jl.debit, jl.credit
+    FROM journal_lines jl
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = %s
+      AND je.entry_date >= '2026-01-01'
+      AND je.entry_date <= '2026-01-31'
+      AND je.is_deleted = false
+      AND je.is_latest = true
+    ORDER BY je.entry_date, je.journal_entry_id
+""", (account_id,))
+
+rows2 = cur.fetchall()
+print(f"\nis_latest=true のみ: {len(rows2)}件")
+print("-" * 100)
+debit_latest = Decimal(0)
+credit_latest = Decimal(0)
+for r in rows2:
+    entry_id, date, desc, debit, credit = r
+    d = Decimal(str(debit or 0))
+    c = Decimal(str(credit or 0))
+    debit_latest += d
+    credit_latest += c
+    print(f"entry_id={entry_id:5} date={date} debit={d:>12} credit={c:>12} | {(desc or '')[:40]}")
+
+print(f"\n合計 (is_latest=true): debit={debit_latest:>12} credit={credit_latest:>12}")
+
+conn.close()

check_jl_cols.py

@@ -0,0 +1,6 @@
+import psycopg2
+conn = psycopg2.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 FROM information_schema.columns WHERE table_name='journal_lines' ORDER BY ordinal_position")
+for r in cur.fetchall(): print(r[0])
+conn.close()

check_salary_bonus.py

@@ -0,0 +1,65 @@
+import psycopg2
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+cur.execute("""
+    SELECT a.account_code, a.account_name,
+           COALESCE(SUM(jl.debit),0) AS debit,
+           COALESCE(SUM(jl.credit),0) AS credit,
+           COALESCE(SUM(jl.debit),0) - COALESCE(SUM(jl.credit),0) AS balance
+    FROM accounts a
+    JOIN journal_lines jl ON a.account_id = jl.account_id
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE je.is_latest = true AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01' AND je.entry_date <= '2025-12-31'
+        AND a.account_type = 'expense'
+    GROUP BY a.account_id, a.account_code, a.account_name
+    HAVING COALESCE(SUM(jl.debit),0) + COALESCE(SUM(jl.credit),0) > 0
+    ORDER BY a.account_code
+""")
+rows = cur.fetchall()
+print("=== 費用科目 残高試算表（2025年6月〜12月）===")
+print(f"{'科目CD':<6} {'科目名':<15} {'期間借方':>12} {'期間貸方':>12} {'残高':>12}")
+print("-" * 62)
+total_bal = 0
+for r in rows:
+    print(f"{r[0]:<6} {r[1]:<15} {r[2]:>12,.0f} {r[3]:>12,.0f} {r[4]:>12,.0f}")
+    total_bal += r[4]
+print("-" * 62)
+print(f"{'費用合計':<22} {total_bal:>12,.0f}")
+
+cur.execute("""
+    SELECT COALESCE(SUM(jl.credit),0) - COALESCE(SUM(jl.debit),0)
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE je.is_latest = true AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01' AND je.entry_date <= '2025-12-31'
+        AND a.account_type = 'revenue'
+""")
+total_rev = cur.fetchone()[0]
+print()
+print(f"収益合計  : {total_rev:>12,.0f}")
+print(f"当期純損益 : {total_rev - total_bal:>12,.0f}")
+conn.close()
+
+
+
+cur.execute("""
+    SELECT je.entry_date, je.description, jl.debit, jl.credit, jl.line_description
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01' AND je.entry_date <= '2025-12-31'
+        AND a.account_code = '813'
+    ORDER BY je.entry_date
+""")
+rows = cur.fetchall()
+print()
+print('=== 813給料手当 の仕訳明細 ===')
+for r in rows:
+    desc = str(r[4]) if r[4] else ''
+    print(f'  {r[0]} {str(r[1])[:45]:<45} 借:{r[2] or 0:>10,.0f} 貸:{r[3] or 0:>10,.0f} {desc}')
+
+conn.close()

compare_with_accountant.py

@@ -0,0 +1,140 @@
+"""
+税理士の残高試算表とシステムのデータを比較するスクリプト
+期間: 2025年6月1日〜2025年12月31日
+"""
+import psycopg2
+
+conn = psycopg2.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+cur = conn.cursor()
+
+print("=" * 80)
+print("【システム】損益計算書 (2025年6月1日〜2025年12月31日)")
+print("=" * 80)
+
+# Get P&L accounts breakdown (account_type: 収益・費用 etc.)
+query = """
+SELECT 
+    a.account_code,
+    a.account_name,
+    a.account_type,
+    COALESCE(SUM(jl.debit), 0) AS total_debit,
+    COALESCE(SUM(jl.credit), 0) AS total_credit,
+    CASE 
+        WHEN a.account_type IN ('revenue', '収益', 'income') 
+            THEN COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0)
+        ELSE 
+            COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0)
+    END AS balance
+FROM accounts a
+LEFT JOIN journal_lines jl ON a.account_id = jl.account_id
+LEFT JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    AND je.is_latest = true
+    AND je.is_deleted = false
+    AND je.entry_date >= '2025-06-01'
+    AND je.entry_date <= '2025-12-31'
+WHERE a.account_type NOT IN ('asset', 'liability', 'equity', '資産', '負債', '純資産', '資本')
+GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
+HAVING COALESCE(SUM(jl.debit), 0) + COALESCE(SUM(jl.credit), 0) != 0
+ORDER BY a.account_code
+"""
+
+cur.execute(query)
+rows = cur.fetchall()
+
+if rows:
+    print(f"{'科目コード':<10} {'科目名':<20} {'種別':<15} {'借方合計':>12} {'貸方合計':>12} {'残高':>12}")
+    print("-" * 85)
+    for row in rows:
+        print(f"{str(row[0]):<10} {str(row[1]):<20} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f} {row[5]:>12,.0f}")
+else:
+    print("データが見つかりません。account_typeを確認します...")
+    cur.execute("SELECT DISTINCT account_type FROM accounts ORDER BY account_type")
+    types = cur.fetchall()
+    print("account_typeの一覧:", [t[0] for t in types])
+
+print()
+print("=" * 80)
+print("【システム】勘定科目別集計（全科目）")
+print("=" * 80)
+
+query2 = """
+SELECT 
+    a.account_code,
+    a.account_name,
+    a.account_type,
+    COALESCE(SUM(jl.debit), 0) AS total_debit,
+    COALESCE(SUM(jl.credit), 0) AS total_credit
+FROM accounts a
+JOIN journal_lines jl ON a.account_id = jl.account_id
+JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+WHERE je.is_latest = true
+    AND je.is_deleted = false
+    AND je.entry_date >= '2025-06-01'
+    AND je.entry_date <= '2025-12-31'
+GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
+ORDER BY a.account_code
+"""
+
+cur.execute(query2)
+rows2 = cur.fetchall()
+
+if rows2:
+    print(f"{'科目コード':<10} {'科目名':<25} {'種別':<15} {'期間借方':>12} {'期間貸方':>12}")
+    print("-" * 80)
+    for row in rows2:
+        print(f"{str(row[0]):<10} {str(row[1]):<25} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f}")
+
+print()
+print("=" * 80)
+print("【比較】税理士試算表との差異分析")
+print("=" * 80)
+
+# Tax accountant figures from PDF
+accountant_figures = {
+    "売上高": 28896368,
+    "役員報酬": 2520000,
+    "給料手当": 2700000,
+    "賞与": 4300000,
+    "法定福利費": 1588604,
+    "福利厚生費": 242978,
+    "外注費": 7490000,
+    "交際費": 915007,
+    "会議費": 219070,
+    "旅費交通費": 522149,
+    "通信費": 31459,
+    "消耗品費": 1027007,
+    "修繕費": 986,
+    "新聞図書費": 9900,
+    "支払手数料": 168800,
+    "地代家賃": 1081822,
+    "保険料": 33950,
+    "租税公課": 33100,
+    "受取利息": 4878,
+    "法人税住民税事業税": 747,
+}
+
+print("\n税理士試算表の数値:")
+total_revenue = 0
+total_expense = 0
+for k, v in accountant_figures.items():
+    if k in ["売上高", "受取利息"]:
+        total_revenue += v
+        print(f"  {k:<20}: {v:>12,.0f} (収益)")
+    else:
+        total_expense += v
+        print(f"  {k:<20}: {v:>12,.0f} (費用)")
+
+print(f"\n  収益合計   : {total_revenue:>12,.0f}")
+print(f"  費用合計   : {total_expense:>12,.0f}")
+print(f"  当期純損益  : {total_revenue - total_expense:>12,.0f}")
+print(f"\n  税理士の当期純損益: 6,015,667")
+print(f"  自社の当期純損益  : 9,461,950")
+print(f"  差 額              : {9461950 - 6015667:>12,.0f}")
+
+conn.close()

fix_jan2026.py

@@ -0,0 +1,33 @@
+import psycopg2
+import requests
+
+conn = psycopg2.connect(host='192.168.0.61', port=55432, dbname='njts_acct', user='njts_app', password='njts_app2025')
+cur = conn.cursor()
+
+# 一時的に承認解除
+cur.execute("UPDATE monthly_payroll SET status='calculated' WHERE payroll_id IN (10,11)")
+conn.commit()
+conn.close()
+print("承認解除完了")
+
+# 再計算
+for pid in [10, 11]:
+    r = requests.post('http://192.168.0.61:18000/payroll/calculation/' + str(pid) + '/recalculate', json={})
+    d = r.json()
+    if 'detail' in d:
+        print('id=' + str(pid) + ' ERROR: ' + str(d['detail']))
+    else:
+        keys = ['health_insurance', 'care_insurance', 'pension_insurance',
+                'employment_insurance', 'child_support', 'income_tax', 'resident_tax', 'other_deduction']
+        comp = sum(float(d.get(k) or 0) for k in keys)
+        td = float(d.get('total_deduction') or 0)
+        print('id=' + str(pid) +
+              ' health=' + str(d['health_insurance']) +
+              ' care=' + str(d['care_insurance']) +
+              ' income_tax=' + str(d['income_tax']) +
+              ' total_ded=' + str(td) +
+              ' SUM=' + str(comp) +
+              ' DIFF=' + str(td - comp) +
+              ' net=' + str(d['net_payment']))
+
+print("完了")

frontend/index.html

@@ -29,10 +29,17 @@
         padding: 20px;
         background: #fff;
         box-shadow: 0 1px 3px rgba(0, 0, 0, 0.03);
+        display: flex;
+        flex-direction: column;
       }
       .card h2 {
         margin-top: 0;
       }
+      .card p:last-child {
+        margin-top: auto;
+        margin-bottom: 0;
+        padding-top: 12px;
+      }
       .btn {
         display: inline-block;
         padding: 10px 14px;
@@ -40,6 +47,7 @@
         background: #007bff;
         color: #fff;
         text-decoration: none;
+        white-space: nowrap;
       }
       header {
         max-width: 980px;

frontend/journal-entry.html

@@ -861,6 +861,7 @@
       <div class="search-buttons">
         <button onclick="searchJournals()">🔍 検索</button>
         <button onclick="printSearchResults()">🖨️ 印刷</button>
+        <button onclick="clearSearchConditions()" style="background: #6c757d; color: white; border: none; padding: 6px 14px; border-radius: 4px; cursor: pointer;">🔄 条件クリア</button>
       </div>
     </div>
 
@@ -2394,6 +2395,8 @@
           });
 
           const printArea = document.getElementById("printArea");
+          // 印刷後に元の検索結果を復元できるよう保存
+          const savedSearchHtml = printArea.innerHTML;
           printArea.innerHTML = "";
 
           // 月ごとにデータをグループ化
@@ -2525,6 +2528,13 @@
 
               printArea.appendChild(section);
             });
+          // 印刷後に元の検索結果を復元する
+          const restoreAfterPrint = () => {
+            printArea.innerHTML = savedSearchHtml;
+            window.removeEventListener("afterprint", restoreAfterPrint);
+          };
+          window.addEventListener("afterprint", restoreAfterPrint);
+
           // 少し待ってから印刷（データの表示を待つ）
           setTimeout(() => {
             window.print();
@@ -2552,6 +2562,25 @@
         searchJournals();
       }
 
+      // 検索条件クリア（期間以外）
+      function clearSearchConditions() {
+        // 科目
+        const accountInput = document.getElementById("searchAccountInput");
+        if (accountInput) {
+          accountInput.value = "";
+          accountInput.dataset.accountId = "";
+        }
+        // 摘要
+        const keyword = document.getElementById("searchKeyword");
+        if (keyword) keyword.value = "";
+        // 方向
+        const side = document.getElementById("searchAccountSide");
+        if (side) side.value = "";
+        // 修正履歴を含む
+        const includeHistory = document.getElementById("searchIncludeHistory");
+        if (includeHistory) includeHistory.checked = false;
+      }
+
       // 检索结果を表に表示
       async function searchJournals() {
         try {
@@ -2784,6 +2813,62 @@
 
           const data = await res.json();
 
+          // 行数で振り分け: 3行以上 → 複数行詳細フォーム、2行以下 → 簡易フォーム
+          if (data.lines && data.lines.length > 2) {
+            copyJournalToDetailForm(data);
+          } else {
+            copyJournalToSimpleForm(data);
+          }
+        } catch (error) {
+          console.error("Error:", error);
+          showAlert(`エラーが発生しました: ${error.message}`, "error");
+        }
+      }
+
+      // 複数行フォームへのコピー
+      function copyJournalToDetailForm(data) {
+        document.getElementById("detailEntryDate").value = data.entry_date;
+        document.getElementById("detailDescription").value = data.description || "";
+
+        // 既存行をクリア
+        document.getElementById("detailLinesTbody").innerHTML = "";
+        detailRowSeq = 0;
+
+        // 各明細行をコピー
+        data.lines.forEach((line) => {
+          const tr = detailAddLine();
+          const accountInput = tr.querySelector(".detail-account-input");
+          const acc = accounts.find((a) => a.account_id === line.account_id);
+          if (acc) {
+            accountInput.value = `${acc.account_code} ${acc.account_name}`;
+            accountInput.dataset.accountId = acc.account_id;
+          }
+          if (Number(line.debit) > 0) {
+            tr.querySelector(".detail-debit").value = Number(line.debit).toLocaleString();
+          }
+          if (Number(line.credit) > 0) {
+            tr.querySelector(".detail-credit").value = Number(line.credit).toLocaleString();
+          }
+          if (line.line_description) {
+            tr.querySelector(".detail-line-memo").value = line.line_description;
+          }
+        });
+
+        detailUpdateTotals();
+
+        // 詳細セクションを開いてスクロール
+        const detailSection = document.getElementById("detailSection");
+        detailSection.open = true;
+        detailSection.scrollIntoView({ behavior: "smooth", block: "start" });
+
+        showAlert(
+          `仕訳を複製しました（複数行モード）。\n\n※ このコピーは新規仕訳として独立した記録になります。\n※ 日付と摘要を必要に応じて修正してから登録してください。`,
+          "success",
+        );
+      }
+
+      // 簡易フォームへのコピー（従来ロジック）
+      function copyJournalToSimpleForm(data) {
         // 日付をコピー
         document.getElementById("entryDate").value = data.entry_date;
 
@@ -2961,10 +3046,6 @@
             `仕訳を複製しました。\n\n※ このコピーは新規仕訳として独立した記録になります。\n※ 日付と摘要を必要に応じて修正してから登録してください。`,
             "success",
           );
-        } catch (error) {
-          console.error("Error:", error);
-          showAlert(`エラーが発生しました: ${error.message}`, "error");
-        }
       }
 
       // --------------------------------------------------

frontend/payroll-calculation.html

@@ -2,7 +2,10 @@
 <html lang="ja">
   <head>
     <meta charset="UTF-8" />
-    <meta http-equiv="Cache-Control" content="no-cache, no-store, must-revalidate" />
+    <meta
+      http-equiv="Cache-Control"
+      content="no-cache, no-store, must-revalidate"
+    />
     <meta http-equiv="Pragma" content="no-cache" />
     <meta http-equiv="Expires" content="0" />
     <script src="js/auth.js"></script>
@@ -241,9 +244,14 @@
       <div id="tab-salary" class="tab-content-calc active">
         <div class="split-layout">
           <div class="split-left">
-        <div class="filters" style="display:flex; flex-direction:column; gap:8px;">
+            <div
-          <label style="display:flex; align-items:center; gap:8px;">
+              class="filters"
-            <span style="white-space:nowrap; min-width:60px;">対象年:</span>
+              style="display: flex; flex-direction: column; gap: 8px"
+            >
+              <label style="display: flex; align-items: center; gap: 8px">
+                <span style="white-space: nowrap; min-width: 60px"
+                  >対象年:</span
+                >
                 <input
                   type="number"
                   id="filterYear"
@@ -253,24 +261,37 @@
                   max="2099"
                 />
               </label>
-          <label style="display:flex; align-items:center; gap:8px;">
+              <label style="display: flex; align-items: center; gap: 8px">
-            <span style="white-space:nowrap; min-width:60px;">従業員:</span>
+                <span style="white-space: nowrap; min-width: 60px"
-            <select id="filterEmployee" style="flex:1;">
+                  >従業員:</span
+                >
+                <select id="filterEmployee" style="flex: 1">
                   <option value="">全員</option>
                 </select>
               </label>
-          <div style="display:flex; gap:8px;">
+              <div style="display: flex; gap: 8px">
-            <button class="btn btn-primary" onclick="loadPayrolls()">検索</button>
+                <button class="btn btn-primary" onclick="loadPayrolls()">
-            <button class="btn btn-success" onclick="showCalculateForm()">新規計算</button>
+                  検索
+                </button>
+                <button class="btn btn-success" onclick="showCalculateForm()">
+                  新規計算
+                </button>
               </div>
             </div>
 
             <div id="payrollList" class="payroll-list"></div>
-          </div><!-- /split-left -->
+          </div>
+          <!-- /split-left -->
           <div class="split-right" id="splitRightSalary">
-            <div id="payrollDetail" class="payroll-detail" style="display:none"></div>
+            <div
-          </div><!-- /split-right -->
+              id="payrollDetail"
-        </div><!-- /split-layout -->
+              class="payroll-detail"
+              style="display: none"
+            ></div>
+          </div>
+          <!-- /split-right -->
+        </div>
+        <!-- /split-layout -->
 
         <!-- 給与計算フォーム（モーダル風） -->
         <div
@@ -472,7 +493,6 @@
             </button>
           </form>
         </div>
-
       </div>
 
       <!-- 賞与計算タブ -->
@@ -491,18 +511,27 @@
                   max="2099"
                 />
               </label>
-          <button class="btn btn-primary" onclick="loadBonus()">検索</button>
+              <button class="btn btn-primary" onclick="loadBonus()">
+                検索
+              </button>
               <button class="btn btn-success" onclick="showBonusForm()">
                 新規計算
               </button>
             </div>
 
             <div id="bonusList" class="payroll-list"></div>
-          </div><!-- /split-left -->
+          </div>
+          <!-- /split-left -->
           <div class="split-right" id="splitRightBonus">
-            <div id="bonusDetail" class="payroll-detail" style="display:none"></div>
+            <div
-          </div><!-- /split-right -->
+              id="bonusDetail"
-        </div><!-- /split-layout -->
+              class="payroll-detail"
+              style="display: none"
+            ></div>
+          </div>
+          <!-- /split-right -->
+        </div>
+        <!-- /split-layout -->
 
         <!-- 賞与計算フォーム -->
         <div
@@ -637,7 +666,6 @@
             </button>
           </form>
         </div>
-
       </div>
 
       <!-- 账票出力タブ -->
@@ -1750,20 +1778,64 @@
 
           // 計算明細表示用の変数（賞与は総支給額に料率を乗じる）
           const _bHealth = Number(bonus.health_insurance || 0);
+
+          // 源泉税控除対象人数を計算（給与と同じロジック）
+          const bDependentCount = employee.dependents
+            ? employee.dependents.filter((d) => {
+                if (d.valid_to && new Date(d.valid_to) < new Date()) return false;
+                if (!d.birth_date) return false;
+                const birthDate = new Date(d.birth_date);
+                const targetYear = bonus.bonus_year;
+                const yearEnd = new Date(targetYear, 11, 31);
+                let age = yearEnd.getFullYear() - birthDate.getFullYear();
+                const monthDiff = yearEnd.getMonth() - birthDate.getMonth();
+                if (monthDiff < 0 || (monthDiff === 0 && yearEnd.getDate() < birthDate.getDate())) {
+                  age--;
+                }
+                return age >= 16;
+              }).length
+            : 0;
           const _bCare = Number(bonus.care_insurance || 0);
           const _bPension = Number(bonus.pension_insurance || 0);
           const _bEmp = Number(bonus.employment_insurance || 0);
           const _bChild = Number(bonus.child_support || 0);
           const _bTotal = Number(bonus.total_bonus || 0);
-          const _bHRateFull = _bTotal > 0 && _bHealth > 0 ? (((_bHealth * 2) / _bTotal) * 100).toFixed(3) : "-";
+          const _bHRateFull =
-          const _bHRateHalf = _bTotal > 0 && _bHealth > 0 ? ((_bHealth / _bTotal) * 100).toFixed(3) : "-";
+            _bTotal > 0 && _bHealth > 0
-          const _bCRateFull = _bTotal > 0 && _bCare > 0 ? (((_bCare * 2) / _bTotal) * 100).toFixed(3) : null;
+              ? (((_bHealth * 2) / _bTotal) * 100).toFixed(3)
-          const _bCRateHalf = _bTotal > 0 && _bCare > 0 ? ((_bCare / _bTotal) * 100).toFixed(3) : null;
+              : "-";
-          const _bPRateFull = _bTotal > 0 && _bPension > 0 ? (((_bPension * 2) / _bTotal) * 100).toFixed(3) : "-";
+          const _bHRateHalf =
-          const _bPRateHalf = _bTotal > 0 && _bPension > 0 ? ((_bPension / _bTotal) * 100).toFixed(3) : "-";
+            _bTotal > 0 && _bHealth > 0
-          const _bEmpRate = _bTotal > 0 && _bEmp > 0 ? ((_bEmp / _bTotal) * 100).toFixed(3) : "-";
+              ? ((_bHealth / _bTotal) * 100).toFixed(3)
-          const _bCSRateFull = _bTotal > 0 && _bChild > 0 ? (((_bChild * 2) / _bTotal) * 100).toFixed(4) : null;
+              : "-";
-          const _bCSRateHalf = _bTotal > 0 && _bChild > 0 ? ((_bChild / _bTotal) * 100).toFixed(4) : null;
+          const _bCRateFull =
+            _bTotal > 0 && _bCare > 0
+              ? (((_bCare * 2) / _bTotal) * 100).toFixed(3)
+              : null;
+          const _bCRateHalf =
+            _bTotal > 0 && _bCare > 0
+              ? ((_bCare / _bTotal) * 100).toFixed(3)
+              : null;
+          const _bPRateFull =
+            _bTotal > 0 && _bPension > 0
+              ? (((_bPension * 2) / _bTotal) * 100).toFixed(3)
+              : "-";
+          const _bPRateHalf =
+            _bTotal > 0 && _bPension > 0
+              ? ((_bPension / _bTotal) * 100).toFixed(3)
+              : "-";
+          const _bEmpRate =
+            _bTotal > 0 && _bEmp > 0
+              ? ((_bEmp / _bTotal) * 100).toFixed(3)
+              : "-";
+          const _bCSRateFull =
+            _bTotal > 0 && _bChild > 0
+              ? (((_bChild * 2) / _bTotal) * 100).toFixed(4)
+              : null;
+          const _bCSRateHalf =
+            _bTotal > 0 && _bChild > 0
+              ? ((_bChild / _bTotal) * 100).toFixed(4)
+              : null;
           const _bSocialSub = _bHealth + _bCare + _bPension + _bEmp + _bChild;
           const _bTaxable = _bTotal - _bSocialSub;
 
@@ -1815,7 +1887,8 @@
                         </div>
                         <div class="detail-row"><span>雇用保険:</span><span>¥${_bEmp.toLocaleString()}</span></div>
                         <div class="calc-note">
-                          ${_bEmp > 0
+                          ${
+                            _bEmp > 0
                               ? `¥${_bTotal.toLocaleString()}（賞与総支給額）× ${_bEmpRate}%（雇用保険料率・従業員負担分）`
                               : "賞与に対する雇用保険は別途計算方式による（または0円）"
                           }
@@ -1829,12 +1902,13 @@
                           }
                         </div>
                         <div class="detail-row"><span style="font-weight:bold">社会保険小計:</span><span style="font-weight:bold">¥${_bSocialSub.toLocaleString()}</span></div>
-                        <div class="detail-row"><span>所得税:</span><span>¥${Number(
+                        <div class="detail-row">
-                          bonus.income_tax || 0,
+                          <span>所得税 <small style="color:#666;">(甲欄${bDependentCount}人)</small>:</span>
-                        ).toLocaleString()}</span></div>
+                          <span>¥${Number(bonus.income_tax || 0).toLocaleString()}</span>
+                        </div>
                         <div class="calc-note">
                           課税対象額 = 賞与総支給額 ¥${_bTotal.toLocaleString()} − 社会保険料計 ¥${_bSocialSub.toLocaleString()} = ¥${_bTaxable.toLocaleString()}<br>
-                          → 賞与に対する源泉徴収税額の算出率の表を参照して計算
+                          → 賞与に対する源泉徴収税額の算出率の表（甲欄・扶養${bDependentCount}人）を参照して計算
                         </div>
                         <div class="detail-row"><span>住民税:</span><span>¥${Number(
                           bonus.resident_tax || 0,
@@ -1856,6 +1930,9 @@
                         </div>
                     </div>
 
+                    <button class="btn btn-primary" onclick="editBonus(${
+                      bonus.bonus_id
+                    })">編集</button>
                     <button class="btn btn-primary" onclick="recalculateBonus(${
                       bonus.bonus_id
                     })">再計算</button>
@@ -1872,6 +1949,105 @@
         }
       }
 
+      async function editBonus(bonusId) {
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/${bonusId}`);
+          const bonus = await response.json();
+
+          const html = `
+            <div style="position: fixed; top: 50px; left: 50%; transform: translateX(-50%); width: 600px; 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>賞与データ編集</h2>
+              <form id="editBonusForm" onsubmit="saveBonusEdit(event, ${bonusId})">
+                <div class="detail-section">
+                  <h3>基本情報</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>支給日</label>
+                      <input type="date" name="payment_date" value="${bonus.payment_date}" required />
+                    </div>
+                    <div class="form-group">
+                      <label>賞与種別</label>
+                      <select name="bonus_type">
+                        <option value="夏季賞与" ${bonus.bonus_type === '夏季賞与' ? 'selected' : ''}>夏季賞与</option>
+                        <option value="冬季賞与" ${bonus.bonus_type === '冬季賞与' ? 'selected' : ''}>冬季賞与</option>
+                        <option value="決算賞与" ${bonus.bonus_type === '決算賞与' ? 'selected' : ''}>決算賞与</option>
+                        <option value="その他" ${bonus.bonus_type === 'その他' ? 'selected' : ''}>その他</option>
+                      </select>
+                    </div>
+                  </div>
+                </div>
+                <div class="detail-section">
+                  <h3>支給項目</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>基本賞与額</label>
+                      <input type="number" name="base_bonus" step="1" value="${bonus.base_bonus}" required />
+                    </div>
+                    <div class="form-group">
+                      <label>業績賞与</label>
+                      <input type="number" name="performance_bonus" step="1" value="${bonus.performance_bonus}" />
+                    </div>
+                    <div class="form-group">
+                      <label>その他賞与</label>
+                      <input type="number" name="other_bonus" step="1" value="${bonus.other_bonus}" />
+                    </div>
+                  </div>
+                </div>
+                <div class="detail-section">
+                  <h3>控除項目（手動入力）</h3>
+                  <div class="form-row">
+                    <div class="form-group">
+                      <label>その他控除</label>
+                      <input type="number" name="other_deduction" step="1" value="${bonus.other_deduction}" />
+                    </div>
+                  </div>
+                </div>
+                <p style="font-size:12px; color:#666;">※保存後に再計算を行うと社会保険料・所得税が自動更新されます。</p>
+                <button type="submit" class="btn btn-primary">保存して再計算</button>
+                <button type="button" class="btn btn-secondary" onclick="this.closest('div').parentElement.remove()">キャンセル</button>
+              </form>
+            </div>
+          `;
+
+          const editDiv = document.createElement("div");
+          editDiv.innerHTML = html;
+          document.body.appendChild(editDiv);
+        } catch (error) {
+          alert("賞与データの取得に失敗しました");
+          console.error(error);
+        }
+      }
+
+      async function saveBonusEdit(event, bonusId) {
+        event.preventDefault();
+        const form = event.target;
+        const formData = new FormData(form);
+        const data = {};
+        formData.forEach((value, key) => {
+          data[key] = isNaN(value) || value === "" ? value : Number(value);
+        });
+
+        try {
+          const response = await fetch(`${API_BASE}/payroll/bonus/${bonusId}`, {
+            method: "PUT",
+            headers: { "Content-Type": "application/json" },
+            body: JSON.stringify(data),
+          });
+
+          if (response.ok) {
+            alert("賞与データを更新しました");
+            form.closest("div").parentElement.remove();
+            await recalculateBonus(bonusId, true);
+          } 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 deleteBonus(bonusId) {
         if (
           !confirm("この賞与データを削除しますか？\nこの操作は取り消せません。")
@@ -1899,8 +2075,8 @@
         }
       }
 
-      async function recalculateBonus(bonusId) {
+      async function recalculateBonus(bonusId, skipConfirm = false) {
-        if (!confirm("賞与を再計算しますか?")) return;
+        if (!skipConfirm && !confirm("賞与を再計算しますか?")) return;
 
         try {
           const response = await fetch(
@@ -2270,10 +2446,14 @@
               bonuses.forEach((bonus) => {
                 const bonusYearMonth = `${bonus.bonus_year}-${bonus.bonus_month}`;
                 const currentKey_new = `${emp.employee_id}-${bonusYearMonth}-bonus`;
-                const bonusPaymentDate = `${bonus.bonus_year}年${String(bonus.bonus_month).padStart(2, "0")}月${getLastDayOfMonth(bonus.bonus_year, bonus.bonus_month)}日`;
+                // DBに保存された実際の支給日を使用。なければ月末日を計算
-
+                const bonusPaymentDate = bonus.payment_date
-                // 新しいキーが異なる場合は新しいページを開く
+                  ? (() => {
-                if (currentKey !== currentKey_new) {
+                      const d = new Date(bonus.payment_date);
+                      return `${d.getFullYear()}年${String(d.getMonth()+1).padStart(2,'0')}月${String(d.getDate()).padStart(2,'0')}日`;
+                    })()
+                  : `${bonus.bonus_year}年${String(bonus.bonus_month).padStart(2, "0")}月${getLastDayOfMonth(bonus.bonus_year, bonus.bonus_month)}日`;
+                if (currentKey && currentKey !== currentKey_new) {
                   if (pageOpen) {
                     printHtml += "</div>";
                   }

frontend/payroll-settings.html

@@ -215,9 +215,13 @@
             <li>給与計算と賞与計算で異なる料率を設定できます</li>
             <li>事業所所在地（都道府県）ごとに設定できます</li>
             <li>介護保険の適用年齢は設定可能です（デフォルト: 40歳以上）</li>
-            <li><strong>年度適用期間：</strong> 「年度」に設定した値は <strong>その年の4月〜翌年3月</strong> に適用されます。<br>
+            <li>
-              例）2026年度設定 → 2026年4月〜2027年3月の計算に参照されます。<br>
+              <strong>年度適用期間：</strong> 「年度」に設定した値は
-              2026年1月〜3月分は 2025年度（rate_year=2025）の料率が参照されます。</li>
+              <strong>その年の4月〜翌年3月</strong> に適用されます。<br />
+              例）2026年度設定 → 2026年4月〜2027年3月の計算に参照されます。<br />
+              2026年1月〜3月分は
+              2025年度（rate_year=2025）の料率が参照されます。
+            </li>
           </ul>
         </div>
 
@@ -807,20 +811,34 @@
 
         // メタデータに料率がない場合、データから逆算する
         if (rates.healthNoCareRate == null) {
-          const refRow = data.find(r => Number(r.monthly_amount) > 0 && Number(r.health_insurance_no_care) > 0);
+          const refRow = data.find(
+            (r) =>
+              Number(r.monthly_amount) > 0 &&
+              Number(r.health_insurance_no_care) > 0,
+          );
           if (refRow) {
             const ma = Number(refRow.monthly_amount);
-            rates.healthNoCareRate = Number(refRow.health_insurance_no_care) / ma * 100;
+            rates.healthNoCareRate =
-            rates.healthWithCareRate = Number(refRow.health_insurance_with_care) / ma * 100;
+              (Number(refRow.health_insurance_no_care) / ma) * 100;
+            rates.healthWithCareRate =
+              (Number(refRow.health_insurance_with_care) / ma) * 100;
             if (Number(refRow.child_support ?? 0) > 0) {
-              rates.childSupportRate = Number(refRow.child_support) / ma * 100;
+              rates.childSupportRate =
+                (Number(refRow.child_support) / ma) * 100;
             }
           }
           // 厚生年金は低等級(1-3)で0になるため、pension_insurance > 0 の行を別途検索
           if (rates.pensionRate == null) {
-            const pensionRefRow = data.find(r => Number(r.monthly_amount) > 0 && Number(r.pension_insurance ?? 0) > 0);
+            const pensionRefRow = data.find(
+              (r) =>
+                Number(r.monthly_amount) > 0 &&
+                Number(r.pension_insurance ?? 0) > 0,
+            );
             if (pensionRefRow) {
-              rates.pensionRate = Number(pensionRefRow.pension_insurance) / Number(pensionRefRow.monthly_amount) * 100;
+              rates.pensionRate =
+                (Number(pensionRefRow.pension_insurance) /
+                  Number(pensionRefRow.monthly_amount)) *
+                100;
             }
           }
         }

split_bonus_from_salary.py

@@ -0,0 +1,112 @@
+"""
+賞与を給料手当から分離する処理:
+1. 賞与の勘定科目 (821) を追加
+2. JE:833 の給料手当行 (4,720,000) を
+   給料手当 420,000 ＋ 賞与 4,300,000 に分離
+"""
+import psycopg2
+
+conn = psycopg2.connect(
+    host='192.168.0.61', port=55432,
+    dbname='njts_acct', user='njts_app', password='njts_app2025'
+)
+cur = conn.cursor()
+
+print("=== 変更前の確認 ===")
+cur.execute("""
+    SELECT jl.journal_line_id, a.account_code, a.account_name, jl.debit, jl.credit, jl.line_description
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE jl.journal_entry_id = 833
+    ORDER BY jl.journal_line_id
+""")
+rows = cur.fetchall()
+for r in rows:
+    print(f"  line_id:{r[0]} {r[1]} {r[2]:<15} 借:{r[3] or 0:>12,.0f} 貸:{r[4] or 0:>12,.0f} {r[5] or ''}")
+
+print()
+
+# Step 1: 賞与 (821) の科目を追加（存在しない場合のみ）
+cur.execute("SELECT account_id FROM accounts WHERE account_code = '821'")
+existing = cur.fetchone()
+if existing:
+    print(f"科目 821 は既に存在します (ID:{existing[0]})")
+    bonus_account_id = existing[0]
+else:
+    cur.execute("""
+        INSERT INTO accounts (account_code, account_name, account_type)
+        VALUES ('821', '賞与', 'expense')
+        RETURNING account_id
+    """)
+    bonus_account_id = cur.fetchone()[0]
+    print(f"科目 821 賞与 を追加しました (ID:{bonus_account_id})")
+
+# Step 2: 給料手当行 (line_id:2162) の金額を 4,720,000→420,000 に変更
+cur.execute("""
+    UPDATE journal_lines
+    SET debit = 420000,
+        line_description = NULL
+    WHERE journal_line_id = 2162
+""")
+print(f"給料手当行 (line_id:2162) を 4,720,000→420,000 に更新")
+
+# Step 3: 賞与の新しい明細行を追加
+cur.execute("""
+    INSERT INTO journal_lines (journal_entry_id, account_id, debit, credit, line_description)
+    VALUES (833, %s, 4300000, 0, '賞与')
+    RETURNING journal_line_id
+""", (bonus_account_id,))
+new_line_id = cur.fetchone()[0]
+print(f"賞与行 (line_id:{new_line_id}) を追加: 4,300,000 円")
+
+# Step 4: 仕訳の摘要も更新
+cur.execute("""
+    UPDATE journal_entries
+    SET description = '張翔鶴 10月給料・賞与'
+    WHERE journal_entry_id = 833
+""")
+print("仕訳摘要を更新: '張翔鶴 10月給料 + ボーナス' → '張翔鶴 10月給料・賞与'")
+
+conn.commit()
+
+print()
+print("=== 変更後の確認 ===")
+cur.execute("""
+    SELECT jl.journal_line_id, a.account_code, a.account_name, jl.debit, jl.credit, jl.line_description
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE jl.journal_entry_id = 833
+    ORDER BY jl.journal_line_id
+""")
+rows = cur.fetchall()
+debit_total = 0
+credit_total = 0
+for r in rows:
+    d = r[3] or 0
+    c = r[4] or 0
+    debit_total += d
+    credit_total += c
+    print(f"  line_id:{r[0]} {r[1]} {r[2]:<15} 借:{d:>12,.0f} 貸:{c:>12,.0f} {r[5] or ''}")
+print(f"  {'合計':<30} 借:{debit_total:>12,.0f} 貸:{credit_total:>12,.0f}")
+print(f"  貸借バランス: {'✓ OK' if debit_total == credit_total else '✗ NG！'}")
+
+print()
+print("=== 期間合計（給料手当・賞与）===")
+cur.execute("""
+    SELECT a.account_code, a.account_name, SUM(jl.debit) AS total
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE je.is_latest = true AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01' AND je.entry_date <= '2025-12-31'
+        AND a.account_code IN ('812', '813', '821')
+    GROUP BY a.account_code, a.account_name
+    ORDER BY a.account_code
+""")
+rows = cur.fetchall()
+for r in rows:
+    print(f"  {r[0]} {r[1]:<12}: {r[2] or 0:>12,.0f} 円")
+
+conn.close()
+print()
+print("完了しました。")